COA's Unmodified Opinion Doesn't 'Clear' VP Sara of Wrongdoing

A claim circulating on social media that the Office of the Vice President (OVP) receiving an unmodified opinion from the Commission on Audit (COA) for four consecutive years has cleared Vice President Sara Duterte of wrongdoing is FALSE. A YouTube video uploaded on July 6 by the channel “PH News Update” used a thumbnail with the text, “VP Sara cleared na! Korte pinakita na mga resibo sa OVP.” (VP Sara is cleared! The court showed the receipts submitted to the OVP.), claiming the audit opinion as proof of Duterte's exoneration. The video’s narration centers on the OVP’s fourth consecutive unmodified audit opinion from COA, citing this as proof that Duterte has been cleared of wrongdoing. As of writing, the video has amassed more than 39,000 views and 3,100 likes. An unmodified opinion signifies that an agency’s financial statements were fairly presented, in all material respects, in accordance with the applicable financial reporting framework. It is an opinion on financial reporting—not a finding that public funds were lawfully spent or that officials have been cleared of wrongdoing. COA also covers an agency’s level of compliance with laws and whether it applied the principles of economy, efficiency, and effectiveness in its operations through compliance and performance audits, in addition to financial audits. State auditors have previously issued multiple notices of disallowance involving the OVP’s use of confidential funds. In April 2026, COA affirmed the disallowance of P73 million in confidential expenses in December 2022, citing insufficient documentation to justify the expenditures. Days later, it also held Duterte and three other officials liable for the disbursement of P375 million in confidential funds for 2023 after finding the supporting records similarly inadequate. These notices of disallowance are not overturned by the OVP’s unmodified audit opinion. The video was uploaded amid Duterte’s impeachment trial that formally opened at the Senate on July 6. The OVP’s confidential funds are among the issues under review. The disallowances upheld by COA form part of Article I of the impeachment complaint against the Vice President. No verdict is expected to be issued anytime soon, as the opening week of the trial saw the election of a presiding officer, setting a 16-vote threshold for Duterte’s conviction, and hearing the opening statements of the defense and prosecution. (LIVE UPDATES: Impeachment trial of Vice President Sara Duterte) Duterte briefly appeared at the Senate, but did not attend the trial proper and was represented before the impeachment court by her legal team. – Cyril Bocar/Rappler.com Efren Cyril Bocar is a journalist from Llorente, Eastern Samar who graduated with a degree in English Language Studies at the Visayas State University. Cyril is also a graduate of the Aries Rufo Journalism Fellowship of Rappler for 2024. Keep us aware of suspicious Facebook pages, groups, accounts, websites, articles, or photos in your network by contacting us at [email protected]. Let us battle disinformation one Fact Check at a time.