Published: 22 June 2022
Given the misconception that the use of the phrase “highest COA audit rating” may cause and its potential impact to decision makers and the public, the Commission on Audit (COA) would like to clarify again that an audit opinion should not be viewed as a rating, score or grade, with ranking of lowest to highest.
An audit opinion pertains only to the financial audit conducted regularly by COA auditors on the agencies within its jurisdiction. It may be unmodified or modified, depending on whether an agency’s financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework.
An unmodified opinion (also referred to as unqualified opinion) is issued when the auditor concludes that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. Meanwhile, a modified opinion – includes qualified, adverse and disclaimer of opinion - is issued when the auditor concludes that, based on the audit evidence obtained, the financial statements as a whole are not free from material misstatement; or is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement.
In an ever-evolving legal landscape, continuous learning remains essential for legal professionals to keep abreast with legal updates. In line with its commitment to excellence, the Commission on Audit (COA) successfully held the In-Person Mandatory Continuing Legal Education (MCLE) 8th Compliance from 17 – 21 February 2025 at the COA International Training Center and Dormitory (ITCD), Tagaytay City. The program ensured that COA lawyers remain updated on legal developments, adhere to the highest ethical standards, and strengthen their expertise in public sector auditing and governance.
Grounded in Bar Matter No. 850 which mandates continuing legal education for members of the Integrated Bar of the Philippines (IBP), the MCLE serves as a critical platform for lawyers enabling them to stay informed on the latest developments in law and jurisprudence, to reinforce their ethical responsibilities, and to raise the standards of legal practice.

The five-day MCLE program featured distinguished legal experts and practitioners, including: Atty. Alberto Agra, Deputy Special Prosecutor Omar L. Sagadal, Atty. Fina Bernadeth Dela Cuesta-Tantuico, Atty. Maria Carolina Trinidad Legarda, Atty. Irene De Torres Alogoc, Deputy City Prosecutor Robinson Landicho, Atty. Fretti G. Ganchoon, Atty. Rodolfo Ferdinand N. Quicho, Jr., Atty. Frederick I. Anciano, Atty. Oliver Xavier Reyes, Atty. Willie B. Santiago, Atty. Raul R. Cortez, Atty. Angel Chona Grace I. Valero-Nuñez, Atty. Nikki Sarah V. Jimeno, Atty. Rosario R. Olivas, Atty. Manuel Anthony S. Tan, and Atty. Senando Angelo R. Santiago.
A vibrant spirit of unity and empowerment filled the Commission on Audit (COA) Main Building Grounds as COA formally launched the 2025 National Women's Month (NWM) celebration on 03 March 2025. Spearheaded by the COA Gender and Development (GAD) Focal Point System (GFPS), the event brought COA employees together to honor the contributions of women, showcasing COA’s dedication to gender equality, women empowerment, and inclusive society.

Dressed in shades of purple, attendees gathered and reflected on the 2025 NWM celebration sub-theme, “Babae sa Lahat ng Sektor, Aangat ang Bukas sa Bagong Pilipinas,” to recognize the significance and impact of women’s contributions in all sectors of society.
Senior officials of the Commission on Audit (COA) led by Chairperson Gamaliel A. Cordoba and Commissioners Roland Café Pondoc (recently retired) and Mario G. Lipana conducted an assessment conference to gauge the progress of programs, projects and initiatives under the priority thrusts of Chairperson Cordoba as embodied in the COA Strategic Plan 2023-2029.
Around 122 participants composed of all the Assistant Commissioners, senior directors, assistant directors, members of the COA Strategy, Performance Measurement and Reporting (SPMR) Committee and Secretariat and other support staff attended the event held in Batangas from 3 to 4 February 2025.


As Commissioner Roland Café Pondoc concludes his distinguished seven-year tenure at the Commission on Audit (COA), COA honors his invaluable contributions and unwavering dedication to public service. His commitment to integrity, good governance, and excellence have left a lasting impact to the Commission and the nation, shaping policies and strengthening accountability in government financial management.
Appointed on 6 February 2018 by then-President Rodrigo Roa Duterte and confirmed on 14 March 2018, Commissioner Pondoc has played a pivotal role in ensuring transparency in the use of public funds. His expertise in Accountancy and Law have been instrumental in fortifying COA’s mandate, earning him respect in local and international financial circles. Beyond COA, he has been an esteemed educator, dedicating 22 years to the University of Mindanao and earning numerous accolades for his exceptional mentorship and leadership in education.