ILOILO CITY — Iloilo City has secured its second consecutive unmodified opinion from the Commission on Audit, the highest audit rating a government entity can receive. The rating, based on the Annual Audit Report for the fiscal year ending December 31, 2025, affirms that the city's financial statements are fairly presented, accurate, and fully compliant with public sector accounting standards. COA Region VI OIC Regional Director Maria Gleda E. Lim confirmed the opinion in a formal letter to Mayor Raisa S. Treñas.
The audit was conducted under the International Standards of Supreme Audit Institutions. Its objectives included assessing the reliability of the city's financial statements, verifying compliance with applicable laws, and evaluating the implementation of prior audit recommendations. The unmodified opinion represents a continuation of the city's clean audit record, which began with its first such rating for fiscal year 2024 under former Mayor Jerry P. Treñas.
A Milestone Built on Diligence and Teamwork
Mayor Treñas described the recognition as a meaningful highlight of her first year in office, but stressed it is not a personal achievement. "This is not mine alone. It reflects a whole‑of‑government effort from all city departments, offices, and personnel who ensured diligence, compliance, and accountability in the use of public funds," she said. She also acknowledged the guidance of COA.
City Accountant Michelle Lopez offered a behind‑the‑scenes view of what the rating requires. "Behind this accomplishment is the product of diligent work, countless hours of reconciliation, tight schedules, follow‑ups with other offices, corrections, deadlines, and the responsibility of ensuring that public funds are properly accounted for," Lopez said. She credited the entire Office of the City Accountant for their tireless commitment.
A Legacy of Good Governance
The back‑to‑back unmodified opinions mark a historic period for Iloilo City. Former Mayor Jerry Treñas received the city's first‑ever such rating for fiscal year 2024, calling it a "good parting gift" at the time. Mayor Raisa Treñas's administration has now sustained that standard, demonstrating continuity in governance and a shared commitment to transparency across administrations.
The achievement also reflects a broader institutional culture of accountability. Lopez extended gratitude to both Mayor Raisa Treñas and former Mayor Jerry Treñas for their leadership and trust. "Their steadfast commitment to good governance continues to inspire us to strive for excellence and accountability in everything we do," she said. The recognition reinforces public confidence that city funds are managed with integrity.
