Morning Coffee Thoughts is both a friend and follower of Commissioner Heidi Mendoza and Commissioner Jose Fabia. I humbly ask that if anything in this blog is incorrect, in the interest of factual, honest, and credible writing, I will be more than happy to be corrected.

For months now, we’ve been hearing the same line repeated in interviews, press statements, and DDS-aligned pages: “The OVP received an unmodified opinion.” It’s delivered with confidence, almost like a magic phrase that wipes away every questionable peso, every Notice of Suspension, every Notice of Disallowance, every red flag raised by the Commission on Audit.

And what they conveniently leave out—because it doesn’t serve the story they want to tell—are the details behind that headline.

I recently heard Atty. Vic Rodriguez during an ANC interview with Katrina Domingo. He leaned heavily on the OVP’s unmodified opinion, framing it as proof that Sara Duterte faced no issues, no liability, no accountability. He packaged the message the same way her defenders do: as if an unmodified opinion automatically means “wala namang kaso.” Not necessarily as a verbatim quote, but very clearly in the sense used by her camp.

That framing is exactly the problem. There is no case, even in situations where there should be.

The unmodified opinion only means the financial statements were formatted correctly. It does not confirm that the funds were used properly. It does not confirm that the money reached the intended beneficiaries. And it absolutely does not erase disallowed transactions, missing documentation, or millions of pesos that COA says must be returned to the government.

Paperwork is neat. The spending is not.

The OVP Under Sara Duterte

Sara Duterte’s OVP did receive unmodified opinions for every full year of her tenure. But the audit findings underneath tell a very different story from the one her defenders keep repeating.

Confidential funds became the biggest concern. In 2022, the OVP consumed P125 million in just eleven days. COA issued a Notice of Disallowance for P73.3 million of that amount, representing 58.63 percent of the total confidential fund spent that year. When COA disallows a transaction, it means the spending violated rules and must be refunded to the government.

The following year, the confidential funds ballooned even more. In 2023, the OVP spent P375 million. COA flagged approximately P164 million of this amount in Audit Observation Memorandums. Combined with the previous year, a total of P237 million in confidential funds were questioned or disallowed across two years. Nearly half of the P500 million total allocation for 2023 was flagged.

Those aren’t clerical errors. Those are spending decisions that break the standard of accountability required for sensitive funds.

Then there were the welfare goods. COA found that the OVP could not properly document the distribution of P176 million worth of disaster and welfare items. Some food was stored in conditions that could lead to spoilage. Certain bags of rice had no clear list of recipients. The school kits and bags lacked clear distribution plans and guidelines, leaving COA unable to verify who actually benefited.

The livelihood program “Mag Negosyo Ta ’Day” showed the same pattern. It received a P150 million budget, yet only P600,000 was used. Out of 578 applicants, only four qualified. That amounts to 0.4 percent of the budget utilized. The requirements were confusing, the planning was weak, and the execution barely moved.

Travel expenses also spiked. In 2022, foreign travel cost P1.49 million. In 2023, it soared to P11.15 million, a 648 percent increase. Domestic travel rose from P18.6 million to P31.43 million. Total travel hit P42.58 million, more than double the previous year’s P20.11 million. Some context: Leni Robredo, who previously held the office, had 78 security personnel. Sara Duterte has 433. That level of security alone changes the scale of travel requirements.

Assistance and subsidies also jumped significantly. In 2022, the OVP spent P398.42 million. In 2023, it soared to P1.28 billion.

Yet documentation issues continued to follow the office everywhere.

The DepEd Under Sara Duterte

DepEd also received an unmodified opinion for 2023. And once again, it only referred to the proper formatting of the financial statements, not the outcomes of programs funded by billions in public money.

DepEd ended the year with P12.3 billion in unsettled suspensions, disallowances, and charges. This total had grown from P11.4 billion at the start of 2023. The breakdown is telling. Notices of Suspension amounted to P10.1 billion. Notices of Disallowance reached P2.19 billion. Notices of Charge were at P7.38 million. Only P3.2 billion of the beginning balance of suspensions was settled, but P4.1 billion in new suspensions were added. Only P23.4 million of disallowances from the start of the year were settled, while P58.1 million in new disallowances were added.

Cash advances showed another layer of issues. DepEd had nearly P7 billion in unliquidated cash advances. These included P280 million in additional cash advances granted despite pending liquidations from previous years. There was P1.3 billion not recovered from employees who retired, resigned, went AWOL, or passed away. There were P4.6 million worth of cash advances granted without legal authority. COA noted P107.9 million transferred improperly between officers, and P56.5 million granted to unbonded or insufficiently bonded officers. There was also P191.4 million in service recognition incentives paid through cash advances, which COA flagged for improper processing.

The classroom situation was bleak. DepEd targeted thousands of new classrooms but delivered only around three percent of the target. For comparison, previous years had far better rates: 74 percent in 2022, 55 percent in 2021, 40 percent in 2020, and 53 percent in 2019. In 2023, only 208 out of 7,550 targeted classroom repairs were completed—just 2.76 percent. Meanwhile, 4,391 classrooms were still under construction and 550 had not even undergone procurement. There were 2,135 repairs still ongoing and 5,207 pending procurement. DepEd cited “modifications in project design” as the reason for the delays, which reflected deeper planning issues.

Furniture and equipment suffered similar delays. Contracts worth P1.36 billion for school furniture were signed on December 29, 2023—the last working day of the year. Fourteen large contracts for technical, vocational, and science equipment were also signed on December 29.

The feeding program was another major concern. The P5.69 billion program covered 21 Schools Division Offices, yet COA found widespread failures. In Quezon City, food packets were underweight and poorly packed. In Aurora Province, COA documented nutribuns contaminated with pests and food items that were rotten, unripe, or crushed. In Misamis Oriental, 1,001 nutribuns had molds and were returned to suppliers. Other issues included root crops and fruits not individually wrapped, packaging that did not meet hygiene standards, manufacturing dates that were difficult to read, and expiry dates that did not match distribution records.

The story behind DepEd’s digitalization efforts was even worse. The Digital Education Resource Planning System (DERPS) cost a total of P1.356 billion, and DepEd had already paid P1.064 billion—more than 78 percent of the total—even though the system was not functional. The contractor handling the P690 million portion of the project had a net worth of only P92.5 million, far below what is reasonable for a project of that scale. The contractor had a history of delays in six other government projects and five private projects. DepEd failed to collect liquidated damages for the delays. Payments were released upfront, including P358.93 million paid contrary to agreed payment terms. Certificates of Completion were issued despite non-delivery of required milestones. COA found P9.06 million worth of computer equipment lying unused in one regional office and P22.6 million in additional maintenance costs for idle infrastructure. While the project began under Leonor Briones, the payments continued through 2023 under Sara Duterte without accountability measures being enforced.

DepEd’s Computerization Program also stalled completely. The agency targeted 2,349 e-learning carts, 2,648 Smart TVs, and 12,022 laptops for teachers. All of these had zero procurement and zero delivery. Not a single unit reached a single classroom.

The Last Mile Schools Program, which was tagged as a priority program in November 2023, showed similarly poor outcomes. Out of 88 target schools, only three were completed—a completion rate of just 3.41 percent.

Unused funds were another recurring issue. DepEd left P15.486 billion unutilized. This included P816.7 million for the Basic Education Facilities Program and P2.27 billion out of P5.1 billion for the Learning Tools and Equipment Program. The Computerization Program had only a 23.3 percent utilization rate.

The Meaning of COA’s Findings

When COA issues a Notice of Disallowance, the law requires the return of the money within six months unless appealed. A Notice of Suspension means COA found irregularities that must be corrected before the transaction is allowed to proceed. A Notice of Charge means the liability has been fixed and must be settled.

COA can also recommend withholding salaries, filing administrative charges, or holding responsible officials liable if transactions remain unsettled.

These are not minor reminders. These are mechanisms to enforce accountability.

A Larger Pattern

Once you compare the OVP and DepEd under Sara Duterte, a clear pattern emerges. Money was spent without the required paperwork. Other funds remained idle despite urgent needs in classrooms and communities. Procurement processes stalled until the last week of December. Programs barely moved. Documentation was incomplete in both offices. Audit issues from previous years continued to grow instead of being resolved.

And yet the public defense remains the same: “unmodified opinion.”

It’s a talking point that hides more than it reveals.

Leni Robredo’s OVP received unmodified opinions for four consecutive years. But unlike the Duterte OVP, her office did not end up with massive disallowances or millions in confidential funds burned in eleven days. Her last half-year in office had travel expenses of P20.11 million, significantly lower than the Duterte OVP’s first full year. Her OVP had only 78 security personnel. Duterte’s has 433.

Context matters. Because it shows what is normal—and what is not.

What Matters in the End

The repeated use of the phrase “unmodified opinion” is meant to make people stop asking questions. But the details in the audit reports show thousands of questions left unanswered.

Paperwork can be neat even when the outcomes are disastrous. Budgets can be approved even when they aren’t used. Classrooms can remain unfinished even when the funds are available. Feeding programs can be funded even when the food handed to children is moldy. Systems can be paid for even when nothing works. Confidential funds can be consumed in eleven days while documentation disappears.

And defenders can keep saying “wala namang kaso” even when COA’s findings show where cases should exist.

Political colors don’t change the fact that these programs run on public money. Every decision inside those offices affects real services and real communities. Every peso came from ordinary Filipinos who deserve to know how it was used. They deserve more than neat paperwork and headlines meant to mislead. They deserve to know what the numbers truly reveal.

SOURCES:

1. OVP gets `unmodified opinion' from COA for fiscal year 2024
   https://newsinfo.inquirer.net/2080342/ovp-gets-unmodified-opinion-from-coa-for-fiscal-year-2024

2. COA: Sara left DepEd with P12 billion disallowances, suspension charges
   https://www.philstar.com/headlines/2024/09/04/2382694/coa-sara-left-deped-p12-billion-disallowances-suspension-charges

3. COA flags issues in OVP programs, welfare goods distribution
   https://www.abs-cbn.com/news/nation/2024/12/4/coa-flags-issues-in-ovp-programs-welfare-goods-distribution-1245

4. 'Unmodified opinion' of COA did NOT clear OVP of irregularities
   https://www.tsek.ph/unmodified-opinion-of-coa-did-not-clear-ovp-of-irregularities/

5. House panel urged to probe P12.3-B COA-flagged DepEd
   https://www.pna.gov.ph/articles/1243832

6. Vice President Sara Duterte said the latest “unmodified opinion” from COA on the OVP
   https://www.facebook.com/sunstarcebu/posts/vice-president-sara-duterte-said-the-latest-unmodified-opinion-from-coa-on-the-o/7837

7. Spox: COA's 2024 audit report confirms OVP's commitment
   https://www.youtube.com/watch?v=zS-lB-VZEGw

8. Official Statements | Department of Education | Page 10 - DepEd
   https://www.deped.gov.ph/official-statements/page/10/

9. The Commission on Audit disallows P73 million worth of confidential funds in the OVP
   https://www.facebook.com/rapplerdotcom/posts/the-commission-on-audit-disallows-p73-million-worth-of-confidential-funds-in-the/10

10. Home - Office of the Vice President of the Republic of the Philippines
    https://www.ovp.gov.ph

11. COA gave DepEd 'unmodified opinion' in 2023 audit report
    https://www.abs-cbn.com/news/2024/9/10/coa-gave-deped-unmodified-opinion-in-last-year-s-audit-report-angara-1526

12. Office of the Vice President of the Philippines
    https://www.facebook.com/OfficeOfTheVicePresidentPH/posts/it-is-fairly-presented-it-is-honest-it-is-transparentito-ang-pahayag-n

13. VP Sara Duterte's DepEd Secretary tenure receives …
    https://www.facebook.com/groups/du302016movement/posts/7855230824580628/

14. OVP 2023 Accomplishment Report
    https://www.ovp.gov.ph/post/ovp-2023-accomplishment-report

15. Sara Duterte-led DepEd built only 192 of 6,300 target classrooms in 2023 – COA
    https://www.facebook.com/rapplerdotcom/videos/sara-duterte-led-deped-built-only-192-of-6300-target-classrooms-in-2023-coa/862204

16. Nilinaw ni Vice President Sara Duterte ang tungkol sa mga unqualified opinion report ng COA noong 2024
    https://www.facebook.com/gmanews/videos/vpsd-nilinaw-ang-unqualified-opinion-report-ng-coa-noong-2024-gma-integrated-new/1421261

17. Duterte finally reveals how DepEd confidential funds were spent
    https://newsinfo.inquirer.net/2125949/duterte-finally-reveals-how-deped-confidential-funds-were-spent

18. LOOK: The Office of the Vice President (OVP), led by …
    https://www.facebook.com/bomboradyophilippines/posts/look-the-office-of-the-vice-president-ovp-led-by-vice-president-sara-z-dute

19. ACT Teachers Party-List
    https://www.facebook.com/ACTteachers/posts/coming-from-the-worst-deped-secretary-everhouse-deputy-minority-leader-and-act-t/1304

20. OVP spent P237 million in seven months – COA report
    https://www.philstar.com/headlines/2024/09/23/2387256/ovp-spent-p237-million-seven-months-coa-report

21. What happened to the COA findings? - Inquirer Opinion
    https://opinion.inquirer.net/180014/what-happened-to-the-coa-findings

22. VP's intel fund spending flagged
    https://www.bworldonline.com/the-nation/2024/08/27/616441/vps-intel-fund-spending-flagged/

23. COA: OVP spent P375 million in confidential funds in 2023
    https://www.gmanetwork.com/news/topstories/nation/928902/coa-sara-duterte-ovp-confidential-funds-p375-million-2023/story/

24. COA issues P73-M notice of disallowance on Sara Duterte's OVP confidential funds
    https://www.youtube.com/shorts/xu-dJO9Mo7w

25. Not just DepEd: Agencies flagged by COA
    https://cmfr-phil.org/in-context/for-the-record-in-context/not-just-deped-agencies-flagged-by-coa/

26. Malacañang urged Vice President Sara Duterte to first explain prior allegations …
    https://www.facebook.com/sunstardavaonews/posts/malaca%C3%B1ang-urged-vice-president-sara-duterte-to-first-explain-prior-allegat

27. The Confidential Fund has been utilized appropriately for …
    https://www.facebook.com/OfficeOfTheVicePresidentPH/posts/statement-by-ovp-on-coa-observationson-confidential-fundsthe-confident

28. The Commission on Audit (COA) has identified several critical issues and lapses in …
    https://www.facebook.com/NutribunRepublic/posts/the-commission-on-audit-coa-has-identified-several-critical-issues-and-lapses-in

29. Ano ibig sabihin pag Notice of Disallowance as in the case of the P73M confidential fund
    https://www.facebook.com/100063617504714/posts/ano-ibig-sabihin-pag-notice-of-disallowance-as-in-the-case-of-the-p73m-out-of-p1

30. COA 2023 Audit Report: DepEd's Financial Transparency …
    https://www.facebook.com/groups/452799272396015/posts/1260008785008389/

31. Sara Duterte parries secret fund queries in OVP budget hearing
    https://newsinfo.inquirer.net/2109775/sara-duterte-parries-secret-fund-queries-in-ovp-budget-hearing

32. Audit confirms VP office spent P125M funds in 2022
    https://www.facebook.com/groups/1203728010022034/posts/1845317532529742/

33. The Commission on Audit (COA) has issued a notice of …
    https://www.instagram.com/p/C_LAf-gMtQP/?hl=en

34. Demands that COA release its promise of special audit of …
    https://www.facebook.com/bayanmunapartylist/posts/bayan-muna-asserts-petition-against-confidential-funds-strong-demands-that-coa

35. DepEd budget expose billions in unspent funds | Inquirer News
    https://newsinfo.inquirer.net/2016469/deped-budget-expose-billions-in-unspent-funds

36. Sara-led DepEd built just 3% of classroom target
    https://www.philstar.com/headlines/2024/09/04/2382855/sara-led-deped-built-just-3-classroom-target

37. COA to DepEd: Return P12.3-B misused budget - News
    https://newsinfo.inquirer.net/1979730/coa-to-deped-return-p12-3-b-misused-budget

38. The Department of Education (DepEd) built only 192 classrooms out of 6K target in 2023 COA
    https://www.facebook.com/gmanews/posts/the-department-of-education-deped-built-only-192-classrooms-or-3-percent-out-of-/95407429

39. DepEd built only 192 classrooms out of 6K target in 2023
    https://www.gmanetwork.com/news/topstories/nation/919156/deped-built-only-192-classrooms-out-of-6k-target-in-2023-coa/story/

40. COA, inatasan ang DepEd na ibalik ang mahigit P12B …
    https://tuguegarao.bomboradyo.com/coa-inatasan-ang-deped-na-ibalik-ang-mahigit-p12b-na-misused-budget/

41. COA flags UP over P15 billion investments
    https://www.philstar.com/nation/2023/07/25/2283553/coa-flags-over-p15-billion-investments

42. Sara Duterte's DepEd Legacy: COA Report Unveils Scandals in P5.6 Billion Feeding Program
    https://kwebanibarok.com/2024/09/04/sara-dutertes-deped-legacy-coa-report-unveils-scandals-in-p5-6-billion-feeding-program/

43. Department of Education Left with Unsettled Funds and …
    https://www.facebook.com/groups/kakampinoy/posts/396153853312459/

44. The Commission on Audit has ordered the Department of Education to immediately recover P12.3B
    https://www.facebook.com/inquirerdotnet/posts/the-commission-on-audit-has-ordered-the-department-of-education-to-immediately-r/9

45. “DepEd Under Sara Duterte: 3% Classrooms ...
    https://www.facebook.com/groups/21497469166/posts/10165724662444167/

46. 'HINDI MAAYOS 'YUNG PAG-HANDLE NG PERA'? SARA LEFT DEPED WITH P12 BILLION UNSETTLED FUNDS
    https://www.facebook.com/iMPACTLeadershipPH/posts/hindi-maayos-yung-pag-handle-ng-pera-sara-left-deped-with-p12-billion-unsettle

47. COA flags UP over deficiencies in P15B investments - POLITIKO
    https://politiko.com.ph/2023/07/26/coa-flags-up-over-deficiencies-in-p15b-investments/politiko-lokal/

48. Sara Duterte told to explain underperformance in running DepEd
    https://politiko.com.ph/2024/09/04/sara-duterte-told-to-explain-underperformance-in-running-deped/daily-feed/

49. COA flags DepEd's P12.3-billion disallowances
    https://www.abs-cbn.com/news/2024/9/4/coa-flags-deped-s-p12-3-billion-disallowances-suspensions-and-charges-1147

50. The Commission on Audit (COA) has directed …
    https://www.facebook.com/behindasian/posts/the-commission-on-audit-coa-has-directed-the-department-of-education-deped-to-re/1053

51. AKBAYAN YOUTH BLASTS VP SARA DUTERTE'S …
    https://www.facebook.com/AkbayanYouthOFFICIAL/posts/akbayan-youth-blasts-vp-sara-dutertes-negligence-in-classroom-constructionak

52. COA to DepEd: Recover P10-billion unliquidated cash advances
    https://politiko.com.ph/2023/09/05/coa-to-deped-recover-p10-billion-unliquidated-cash-advances-from-retired-transferred-official

53. Programs and Projects Status of Implementation for Fiscal …
    https://www.deped.gov.ph/wp-content/uploads/Layout-Major-Projects-Program-and-Activities-Status-of-Implementation-2023.pdf