Omne trium perfectum — Everything that comes in threes is perfect, thus stated the Commission on Elections (Comelec) as it announced that it had obtained an unmodified opinion from the Commission on Audit (COA) for Fiscal Year 2025.

This marks the third consecutive year that Comelec has received this distinction, covering Fiscal Years 2023, 2024, and 2025.

The Commission on Audit first issued an unmodified opinion to the Commission on Elections on 3 July 2024, marking the first time the poll body had received such a distinction in its 84-year history.

Comelec subsequently retained the distinction in the succeeding years, including the announcement of its unmodified opinions in late June 2025 and early July 2026.

Based on the auditor's report, the COA auditor rendered an unmodified opinion on the fair presentation of Comelec's financial statements for the year ended 31 December 2025.

The COA auditor also noted several observations and recommended courses of action, which Comelec said it will adopt and faithfully implement.

The milestone is the result of Comelec's steadfast commitment to becoming a more open, transparent, credible, and accountable public institution, driven by the trust of the Filipino people it serves.

An unmodified opinion, also known as a clean opinion, means that an auditor found an agency's financial statements to be fairly presented, accurate, and compliant with applicable accounting standards.

An unmodified opinion boosts public trust in an agency.

It demonstrates transparency and accountability in the management of public funds.

It also confirms the accuracy of financial records by indicating that they contain no material errors or misstatements.

Moreover, it shows that the agency's internal accounting and financial management systems are functioning effectively, enhances its credibility among oversight bodies and the public, and allows it to focus on delivering public services rather than addressing audit deficiencies.