Commission on Audit · Region V
Two record types that answer different questions. The COA annual audit report asks whether the LGU spent its money properly. The SALN asks what the official who signed for it is worth. Neither is on a single Bicol government website we checked.
COA annual audit reports
COA audits every LGU annually and publishes the report. It is the most detailed independent account of what a local government did with its money that exists.
Unqualified, qualified, adverse or a disclaimer. The word chosen is the headline finding, and a disclaimer means the auditors could not form an opinion at all.
The substance. Specific transactions questioned, with the amount and the management response printed alongside.
Spending COA found improper, with the people held liable named. This is the part that has consequences.
Whether last year’s findings were acted on. A recommendation repeated three years running says more than any single year’s report.
SALN
Every public official and employee files one annually. It is required by law and it is a public document, subject to the rules on how it may be requested and used.