This document is the official audit report of the Philippine Islands' financial affairs for the fiscal year ending December 31, 1928, during the period of American colonial administration. Issued by the Office of the Auditor, it details the fiscal standing and transactions of all provincial and city governments, the Metropolitan Water District, and provincial hospitals. The report was mandated by law and addressed to the Secretary of War in Washington, D.C., and the Governor-General of the Philippine Islands, illustrating the administrative hierarchy of the time. This record is a primary source for understanding the economic condition, public works spending, and social service allocations across the islands in the late 1920s. The standardized and detailed financial accounting across all local units reflects the systematic administrative control and centralized oversight of the insular government's finances as the nation moved toward greater autonomy.
Report of the Auditor for the Philippine Islands (Provincial and City Governments, the Metropolitan Water District and Provincial Hospitals) Supplement No. I