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OTHER MATTERS

29. We have audited the other areas included in the Focus Areas for the Audit of the CY
    2024-2025 accounts and operations of the Local Government Units covered under the
    COA Local Government Sector Unnumbered Memorandum dated October 30, 2024.
    However, we have not yet obtained sufficient and competent evidence on other matters
    to warrant the inclusion of audit observations in this Report.




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