Days before Vice President Sara Duterte's impeachment trial opens in the Senate, the Commission on Audit (COA) again gave the Office of the Vice President (OVP) its highest audit opinion, saying its 2025 financial statements were fairly presented and complied with government accounting standards.

In its 2025 Annual Audit Report, COA issued an unmodified opinion on the OVP's financial statements, the fourth straight year that Duterte's office received the state auditors' most favorable rating.

State auditors said the OVP's financial statements fairly reflected the agency's financial position as of 31 December 2025, as well as its financial performance, cash flows, changes in net assets or equity, and budget execution for the year.

"In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of OVP as at December 31, 2025, and its financial performance, cash flows, changes in net assets/equity, and comparison of budget and actual amounts for the year then ended," COA said in its report.

In a statement issued Thursday, the OVP said the latest audit opinion affirmed its commitment to transparency, accountability and responsible management of public funds.

"The results underscore the Office's sustained commitment to transparency, accountability, and responsible stewardship of public funds, while reinforcing its adherence to the principles of good governance and sound financial management," it said.

The OVP also reported that it utilized 92.32 percent of its allocation under the 2025 General Appropriations Act, which it said reflected prudent fiscal management despite expanded operations and increasing demand for its public service programs.

The office noted that an unmodified, or unqualified, opinion is the highest audit opinion that COA can issue.

Such a rating signifies that an agency's financial statements are fairly presented in accordance with the prescribed financial reporting framework, including the International Public Sector Accounting Standards and the International Standards of Supreme Audit Institutions.

An unmodified audit opinion, however, is limited to determining whether an agency's financial statements are fairly presented in accordance with accounting and financial reporting standards.

It does not constitute a finding on the legality or propriety of individual transactions, nor does it preclude separate administrative, criminal or impeachment proceedings involving specific expenditures.

The audit report comes as Duterte prepares to stand trial beginning July 6 over impeachment charges approved by the House of Representatives earlier this year.

Among the accusations are allegations that she misused confidential and intelligence funds and committed culpable violations of the Constitution and betrayal of public trust through the alleged irregular disbursement of public money—charges she has repeatedly denied.