Annual Audit Report on the Philippine Retirement Authority for the Years Ended December 31, 2020 and 2019

COA annual audit report on PRA for 2020 and 2019 (125 pp.): executive summary (officers, manpower, financial highlights, budget vs actual, audit opinion bases), auditor report, statement of management responsibility (image), statements of financial position, notes (accounting policies, fee descriptions and processing-fee schedule, investments, receivables, restricted visa-deposit funds, trust liabilities, income by fee, direct costs with marketer numbers, expenses, taxes, leases), Part II observations (trust-liability and restricted-fund reconciliation, leases, fee recognition, visitorial fees, cash in bank, taxes, receivables impairment, de-accredited servicing banks with Table 18, disallowances, disbursement delays, GAD, tax compliance, insurance), Part III status of prior recommendations, Annex A disallowances. Taken: income, fee income by type, interest income, costs (PS, MOOE, direct cost lines), net income, budget vs actual, staff, marketers (and 944/3,276 enrolments already in the data), depository banks, visa deposits (restricted funds by sub-account, trust liabilities PHP/US$), Table 18 deposits and retiree counts at each de-accredited bank, management fees from de-accredited banks, fee rules. Not taken (out of scope): balance-sheet items other than deposits, reconciliation variances and misstatement amounts, receivables and allowances, leases, taxes, disallowances, GAD. Checks: Note 24.1 and Note 25 lines add up; Table 18 rows add up to P582,084,332 and 308 retirees.