ANNUAL AUDIT REPORTS

This section contain the  Annual Audit Reports (AARs) of Hernani from CY 2009 to CY 2019 on the Local Government Units (LGU)

Documents are downloadable and can be viewed by selecting year on the right side menu.

Notes:

1. The Annual Audit Report files are password-protected and presented in MS Word/MS Excel/PDF.
2. Audit reports on government agencies with incomplete set of books and/or some subsidiaries are in the form of Management Letters. Management Letter (ML) is an audit report on the results of audit of the regional/branch office, field/operating unit, staff bureau and line office with complete set of books of accounts; or an audit report on agencies with complete set of books of accounts but no financial statements submitted as of the deadline set by COA; and league/federation of local government units. (Reference: COA Memorandum No. 2014-011 dated October 21, 2014)