The Commission on Elections (Comelec) has received an unmodified opinion from the Commission on Audit (CoA) for fiscal year 2025, marking its third consecutive clean audit opinion.

The latest audit covers the poll body’s financial statements for the year ended 31 December 2025.

The Comelec first received an unmodified opinion in July 2024 for fiscal year 2023 — the first such rating in its 84-year history. It received the same opinion for fiscal years 2024 and 2025.

In its audit report, the CoA said the Comelec’s financial statements fairly presented the agency’s financial position in accordance with applicable accounting standards.

The audit body also issued observations and recommendations, which the Comelec said it would implement.

An unmodified opinion, also known as a clean opinion, signifies that an auditor found an agency’s financial statements to be fairly presented and free from material misstatements.