Republie of the Philippines COMMISSION ON AUDIT March 12, 2019 ATTY. RONNEL C. SOPSOP TER so Provincial Environment and Natural Resource Officer Office He poe PENRO Sorsogon Sorsogon City Dear PENR Officer Sopsop: We are pleased to transmit the Management Letter on the DENR Provincial Environment and Natural Resources Office — Sorsogon, Sorsogon City for the Calendar ‘Year 2018 in compliance with Article IX —D of the Philippine Constitution and Section 43 of the Government Auditing Code of the Philippines (PD 1445). ‘We conducted the audit in accordance with the Philippine Public Sector Standards on Auditing and we believe that they provide reasonable bases for the results of the audit The attached letter consists of Observations and Recommendations, Status of Implementation of Prior Years” Recommendations, Financial Statements and its Notes, and the Annexes. The results of audit and the status of implementation of prior year’s recommendations were discussed with the concerned agency officials and staff in an exit conference held on March 1, 2019 May we request please for the status report (int hard and soft copy) on the action taken by that Agency to the Audit Team’s findings and recommendations within sixty (60) days from receipt hereof using the attached Agency Action Plan and Status of Implementation (AAPSI), pursuant to Section 93 of the General Provisions of the General Appropriations Act for FY 2018. We express our appreciation for the invaluable support and cooperation extended to the Audit Team by the officials and staff of that Agency Very truly yours, Lae OMe EDITA O. NOTA State Auditor V Regional Supervising Auditor