Claim: The Commission on Audit (COA) gave the Office of the Vice President (OVP) an “unmodified opinion” in 2023, which means the OVP is “clean and cleared” of alleged irregularities.
Rating: FALSE
Why we fact-checked this: The claim was made by political blogger EB Jugalbot on December 3. As of writing, the post has 1,500 interactions, 104 comments, and 152 shares. The post reads: “COA just gave the OVP an ‘Unmodified Opinion’ for FY 2023. An ‘unmodified opinion’ means the OVP is CLEAN & CLEARED.”
The facts: State auditors did give the OVP an “unmodified opinion” for 2023. However, an unmodified opinion from COA does not mean that an agency has been cleared of irregularities.
The commission has previously clarified that audit opinions pertain only to the financial audit, and that an “unmodified” or “unqualified” opinion is issued if the “financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework.”
“It is important to note that the financial statements represent only a facet of an agency and that an audit opinion does not provide any conclusions on the agency’s level of compliance with laws, rules and regulations, nor the application of the principles of economy, efficiency, and effectiveness in the agency’s operations,” COA said.
“An audit opinion should not be viewed as a rating, score or grade, with ranking of lowest to highest,” the agency added.
Other audits: COA conducts other types of audits on agencies: a performance audit, which determines whether the agency operates “in accordance with principles of economy and efficiency,” and a compliance audit, which determines whether the agency’s activities and transactions comply with all regulations. The reports on these audits are included in the annual audit reports published on the COA website.
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Previous fact-checks: The misleading Facebook post and other similar claims surfaced online amid questions raised over the OVP’s spending of government money, including confidential funds. Among other issues, lawmakers have flagged non-existent signatories in the acknowledgment receipts for the confidential funds.
Issues surrounding Vice President Sara Duterte’s alleged misuse of public funds are among the grounds cited in the impeachment complaints filed against her.
Rappler has previously fact-checked similar posts falsely claiming that COA has cleared the OVP of alleged corruption:
- FACT CHECK: OVP’s confidential funds not yet cleared by COA
- FACT CHECK: COA flagged issues in OVP programs, spending
- FACT CHECK: Sara Duterte not cleared over alleged confidential funds misuse
– Max Limpag/Rappler.com
Max Limpag, a freelance journalist based in Cebu, is an Aries Rufo Journalism Fellow of Rappler for 2024.
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