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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



     MUNICIPALITY OF SIATON
     Province of Negros Oriental


      For the Year Ended December 31, 2024