The Department of Justice (DOJ) has received an unmodified opinion from the Commission on Audit (COA), affirming that its financial statements for the year ended 31 December 2025, were fairly presented and complied with applicable accounting standards.
In its audit report, COA found that the DOJ's financial statements were free from material misstatements and were prepared in accordance with established accounting standards.
The audit body also noted that the department's financial transactions were properly authorized and recorded, while government assets were adequately safeguarded against unauthorized use or disposal.
According to the report, the DOJ's financial statements were prepared in compliance with the International Public Sector Accounting Standards (IPSAS) and were supported by internal control mechanisms and financial management systems.
Justice Secretary Frederick Vida welcomed the favorable audit result, saying it reflects the department's commitment to transparency and accountability.
“We need to assure our countrymen that the DOJ stays anchored in the pursuit of justice and, most importantly, on the transparent and responsible handling of public funds that will be allotted to the betterment of society,” Vida said.
He added that the unmodified opinion reinforces the department's commitment to the responsible stewardship of public resources while carrying out its mandate of delivering justice.
The DOJ described the audit outcome as recognition of its continuing efforts to uphold integrity and accountability in government service.
Under Article IX-D of the 1987 Constitution, COA serves as the government's supreme auditing institution and is tasked with examining public expenditures and the use of government resources through financial, compliance and performance audits based on international auditing standards.
