The Commission on Audit (COA) has given the Office of the Vice President (OVP), led by Vice President Sara Duterte, an unmodified opinion for its 2025 financial statements, indicating that the agency’s spending and financial reports were fairly presented in all material respects.

In its audit report, COA said it examined the OVP’s financial statements as of Dec. 31, 2025, including its financial position, performance, cash flows, changes in net assets or equity, and comparison of budget and actual amounts for the year.

“In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of OVP as at December 31, 2025,” the audit body said, adding that the reports were prepared in accordance with International Public Sector Accounting Standards (IPSASs).

An unmodified opinion, also known as an unqualified opinion, is the highest audit rating given by COA and signifies that the agency’s financial statements are free from material misstatements, whether due to fraud or error.

COA said the audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAIs), ensuring compliance with global auditing principles.

The state auditors also emphasized their independence from the OVP, noting adherence to the agency’s Code of Ethics and relevant auditing standards in the Philippines.

COA added that it obtained sufficient and appropriate audit evidence to support its findings and conclusions.

The audit forms part of the constitutional mandate of COA to examine, audit and settle all accounts pertaining to government revenues and expenditures.