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Manila Bulletin devider Philippines devider National devider OVP gets fourth consecutive COA unmodified opinion days before Sara Duterte impeachment trial

OVP gets fourth consecutive COA unmodified opinion days before Sara Duterte impeachment trial

The OVP said COA's 2025 unmodified opinion reflects its commitment to transparency, accountability, and responsible public fund management

Published Jul 2, 2026 02:09 pm

At A Glance

  • The Office of the Vice President received a fourth consecutive unmodified opinion from the Commission on Audit for calendar year 2025.
  • COA said the OVP's financial statements were fairly presented and complied with applicable accounting and financial reporting standards.
  • The audit opinion concerns the OVP's financial statements and is separate from the impeachment proceedings against Vice President Sara Duterte, whose trial is scheduled to begin on July 6.
The Office of the Vice President (OVP) said it received its fourth consecutive unmodified opinion from the Commission on Audit (COA) for calendar year 2025, days before Vice President Sara Duterte’s impeachment trial is scheduled to begin on July 6, 2026. (Manila Bulletin/file)
The Office of the Vice President (OVP) said it received its fourth consecutive unmodified opinion from the Commission on Audit (COA) for calendar year 2025, days before Vice President Sara Duterte’s impeachment trial is scheduled to begin on July 6, 2026. (Manila Bulletin/file)
The Office of the Vice President (OVP) on Thursday, July 2, said it received an unmodified opinion from the Commission on Audit (COA) for calendar year 2025, marking its fourth consecutive such audit opinion under Vice President Sara Duterte, days before her impeachment trial is scheduled to begin on July 6.
COA transmitted the OVP’s annual audit report for CY 2025 in a letter dated June 16.
“The fourth consecutive unmodified opinion underscores the OVP's sustained commitment to transparency, accountability, and responsible stewardship of public funds, while reinforcing its adherence to the principles of good governance and sound financial management,” the OVP said.
COA report
In its 2025 Annual Audit Report, COA said the OVP’s financial statements were fairly presented, in all material respects, and complied with applicable accounting rules and financial reporting standards.
“In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of OVP as at December 31, 2025, and its financial performance, cash flows, changes in net assets/equity, and comparison of budget and actual amounts for the year then ended,” COA said in its report dated May 15.
The OVP said the unmodified opinion was its fourth consecutive such audit finding under Duterte’s leadership.
It also reported a 92.32-percent utilization rate for its 2025 General Appropriations Act (GAA) budget, which it said reflected prudent fiscal management despite expanded operations and increased demand for its public service programs.
“An unmodified, or unqualified, opinion is the most favorable audit opinion that COA can issue,” the OVP said. It means that an agency’s financial statements are fairly presented in accordance with the prescribed financial reporting framework.
“It signifies that an agency's financial statements are fairly presented in accordance with the prescribed financial reporting framework, including the International Public Sector Accounting Standards (IPSAS) and the International Standards of Supreme Audit Institutions (ISSAIs),” the OVP said.
The audit opinion covers the presentation of the OVP’s financial statements and its compliance with applicable accounting and reporting standards. It is separate from the impeachment proceedings against Duterte, whose trial is scheduled to begin on July 6.
The OVP cited the audit report days before Duterte’s impeachment trial is set to begin, saying the fourth consecutive unmodified opinion reinforced its commitment to transparency, accountability, and the responsible use of government resources while continuing to deliver public service programs. 

Related Tags

OVP COA audit 2025 COA unmodified opinion Commission on Audit annual audit report Sara Duterte impeachment trial Office of the Vice President
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