South Cotabato Earns COA's Unmodified Opinion for 2025 Financial Statements


The Provincial Government of South Cotabato has once again earned an Unmodified Opinion from the Commission on Audit (COA) for its 2025 Financial Statements, affirming that the Province's financial reports are fairly presented and compliant with internationally recognized public sector accounting standards.

In its Independent Auditor's Report dated June 11, 2026, the COA Regional Office No. XII stated that the financial statements of the Provincial Government of South Cotabato fairly present, in all material aspects, the Province's financial position as of December 31, 2025, including its financial performance, cash flows, and comparison of budget and actual amounts.

The report further noted that although certain audit observations were identified, these were not material and did not affect the overall reliability and accuracy of the Provincial Government's financial statements.

An Unmodified Opinion is the highest audit opinion issued by the Commission on Audit. It signifies that the financial statements are free from material misstatements and have been prepared and presented in accordance with the International Public Sector Accounting Standards (IPSAS).

The audit outcome reflects the Provincial Government's commitment to transparency, accountability, sound financial management, and responsible stewardship of public funds and government assets.

The Independent Auditor's Report was addressed to Governor Reynaldo S. Tamayo, Jr. and signed by Atty. Sherlyn Mae L. Joson, State Auditor V and Officer-in-Charge Supervising Auditor of the COA Regional Office No. XII – Provincial Satellite Auditing Office.

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