Fact Check: OVP's Unmodified Opinion Doesn't Clear VP Sara Duterte

A misleading YouTube video uploaded on July 6 has amassed over 39,000 views and 3,100 likes, claiming Vice President Sara Duterte has been cleared of wrongdoing after the Commission on Audit (COA) issued an unmodified opinion for the Office of the Vice President (OVP).

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. However, this claim is false.

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 noted that an agency's level of compliance with laws and whether it applied the principles of economy, efficiency, and effectiveness in its operations are covered by the compliance and performance audits, which the audit agency conducts in addition to financial audit.

But what does this mean for the Vice President? The notices of disallowance issued by COA are still in effect, and the impeachment trial is ongoing.

The impeachment trial formally opened at the Senate on July 6, and 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.

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 Vice President briefly appeared at the Senate, but did not attend the trial proper and was represented before the impeachment court by her legal team.

The impeachment trial is a serious matter that affects the Vice President and the country as a whole. It is essential to understand the facts behind the COA's unmodified opinion and the implications for the impeachment trial.