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FACT CHECK: COA ‘unmodified opinion’ did NOT clear VP Sara ahead of impeachment trial

WHAT WAS CLAIMED

The Commission on Audit’s unmodified opinion clears Vice President Sara Duterte ahead of the impeachment trial.

OUR VERDICT

False:

An unmodified opinion does not necessarily mean that there were no irregularities found in the agency. The OVP received the same audit opinion last year but was flagged for two of its projects.

By VERA FILES

Jul 11, 2025

2-minute read
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A YouTube video falsely claims that Vice President Sara Duterte had “won” after she was supposedly cleared by the Commission on Audit that gave the Office of the Vice President an unmodified opinion in its 2024 audit report.

Published on July 9, the 8-minute, 50-second reaction video carried a text in its thumbnail that read:

“UNMODIFIED OPINION. EXCLUSIVE. VP SARA PANALO SA COA, CLEARED NA!”

The person in the erroneous clip said:

“Hindi pa nagsisimula and impeachment trial ni VP Sara Duterte mga kababayan, panalo na siya dahil naglabas na po ng result and COA sa kanilang audit kay VP Sara Duterte.

“So ano pang magagamit ng mga bangag para mapa-impeach si VP Sara Duterte

(The impeachment of VP Sara Duterte has not started, my countrymen, she has already won because COA has released the result of its audit of VP Sara Duterte.

What else can the addicts use to impeach VP Sara Duterte)”

The Commission on Audit did not clear Vice President Sara Duterte ahead of the impeachment trial. An unmodified opinion does not automatically mean that there are no irregularities found in an agency’s use of funds.

According to the COA, an unmodified/unqualified opinion is issued when the auditor concludes that the financial statements are fairly presented and in accordance with the applicable financial reporting framework. However, this does not mean that there are no irregularities found in the audit.

“An unmodified/unqualified opinion does not necessarily mean that there were no misstatements found during the audit nor there were no uncorrected misstatements as at year-end,” the agency explained on its website’s Frequently Asked Questions page.

The COA clarified that such an opinion “does not entail that the audited agency fully complies with all the laws, rules, and regulations or that the uses of funds on the agency’s programs, projects, and activities are economical, effective, or efficient.”

Last year, the OVP also received an unmodified opinion but was flagged for two of its projects. The COA cited underspending in its “Magnegosyo Ta Day” program, which was intended to promote entrepreneurship. State auditors also noted the lack of clear guidelines in the “PagbaBAGo Campaign,” a project aimed at distributing school supplies and dental kits on campuses.

The incorrect video emerged after the COA released its 2024 Annual Audit Report, which gave the OVP an unmodified opinion for the third year in a row.

As of writing, the video posted by YouTube channel Pinoy Views and Opinion (created Nov. 19, 2016) has so far garnered 29,000 views, 3,300 likes, and 364 comments.

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