A headline by 93.1 Brigada News FM – Davao says Vice President Sara Duterte and the Office of the Vice President (OVP) received the “pinakataas nga COA audit rating.”

Rating: ❌ MISLEADING

Why we fact-checked this

The post has been widely shared on Facebook and local radio pages, reinforcing a false impression that COA ranked government agencies and that the OVP topped the list.

The Commission on Audit has already issued a public warning against using this exact phrase.

The facts: COA says “highest COA rating” does not exist

On its official website, the Commission on Audit (COA) released a public clarification addressing politicians, public offices, and media outlets.

COA said there is NO such thing as a “highest COA audit rating.” The correct term is simply “unmodified opinion.” An unmodified opinion is not a ranking and should not be described as “pinakataas,” “pinakamaayo,” or “cleanest.”

COA issued this clarification precisely because several politicians and offices have misrepresented audit opinions as “best” or “highest” ratings to boost public image.

Brigada Davao’s headline directly contradicts this guidance.

What an “unmodified opinion” actually means

COA’s unmodified opinion only indicates that financial statements were presented fairly; records matched declared amounts; and accounting standards were followed.

It does not assess integrity of spending, absence of anomalies; the quality of leadership; performance of programs; and whether funds were used properly

It is an accounting compliance opinion, not a seal of good governance.

Confidential funds are not part of COA’s financial audit

The OVP under Sara Duterte spent ₱125 million in confidential funds within 11 days in 2022.

But confidential funds are not included in the financial statements audited for the unmodified opinion. The funds follow Joint Circular 2015-01, a separate liquidation process and are not disclosed publicly. It cannot be reviewed by COA during the regular financial audit.

This means: The unmodified opinion does not and cannot evaluate the propriety, legality, or efficiency of the OVP’s confidential fund spending.

Therefore, Brigada Davao’s claim creates a false sense of “cleanliness” that the unmodified opinion does not certify.

COA and lawmakers did flag issues involving the OVP

Despite the unmodified opinion, various reports and congressional hearings documented issues in the OVP’s operations, including the use of confidential funds before legal authority was granted; missing or incomplete program guidelines; questionable budget classifications; premature or undocumented spending; and lack of transparency in liquidating confidential funds.

COA’s unmodified opinion does not reflect this because the agency’s financial audit focuses only on whether documents comply with accounting formats, not whether spending was legitimate or appropriate.

Why this claim is misleading

Brigada News FM – Davao’s headline is misleading.

It is misleading on four points, such as:

1. COA expressly prohibits the phrase “highest COA audit rating.”

2. An unmodified opinion is not a ranking and cannot be called “pinakataas.”

3. The opinion does not cover confidential funds — a major controversy involving the OVP.

4. It creates a false impression of clean, exemplary performance that the audit opinion does not certify.

The bottom line

The claim that the OVP received the “pinakataas nga COA audit rating” is misleading.

COA itself repeatedly clarified that such a rating does not exist. The unmodified opinion merely confirms that financial statements comply with accounting rules — nothing more.

About The Author

Antonio Manaytay

Antonio Manaytay is a journalist, editor, and pastor reporting for Rappler and leading the Daily Sun Chronicle. A 2024 Klima Fellow, he covers climate, governance, and grassroots resilience in the Zamboanga Peninsula.

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