Page 66 of 101

E . OTHER MA TTER S

11. We have audited the other areas included in the Focus Areas on the Audit of the CY 2024
    Accounts of the Local Government Units covered under the COA Local Government
    Audit Sector Unnumbered Memoranda 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.




                                                                                         52