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Page 1: Executive Summary · were not furnished the COA Auditor within five working days from execution and issuance thereof, contrary to COA Circular No. 2009-001 dated February 12, 2009,

Page 2: Executive Summary · were not furnished the COA Auditor within five working days from execution and issuance thereof, contrary to COA Circular No. 2009-001 dated February 12, 2009,

Page 3: Executive Summary · were not furnished the COA Auditor within five working days from execution and issuance thereof, contrary to COA Circular No. 2009-001 dated February 12, 2009,

Page 4: Executive Summary · were not furnished the COA Auditor within five working days from execution and issuance thereof, contrary to COA Circular No. 2009-001 dated February 12, 2009,

Page 5: Executive Summary · were not furnished the COA Auditor within five working days from execution and issuance thereof, contrary to COA Circular No. 2009-001 dated February 12, 2009,

Page 6: Executive Summary · were not furnished the COA Auditor within five working days from execution and issuance thereof, contrary to COA Circular No. 2009-001 dated February 12, 2009,

Page 7: Executive Summary · were not furnished the COA Auditor within five working days from execution and issuance thereof, contrary to COA Circular No. 2009-001 dated February 12, 2009,

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