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                       Republic of the Philippines
                       COMMISSION ON AUDIT
                     REGIONAL OFFICE NO. VII
M.J. Cuenco Avenue, Corner V. Sotto Street, Barangay Tinago, 6000 Cebu City




           MANAGEMENT LETTER
                               ON THE

              CITY OF CANLAON
           Province of Negros Oriental




          For the Year Ended December 31, 2024