Annual Audit Report on the Philippine Retirement Authority for the Years Ended December 31, 2021 and 2020

COA annual audit report on PRA for 2021 and 2020 (125 pp.): executive summary (officers, manpower, financial highlights, budget vs actual, bases of qualified opinion, other observations), auditor report, management statement (image), financial statements and notes (same audited statements as in the PRA 2021 annual report: fee schedule, restricted funds, trust liabilities, income by fee, direct costs, marketers), Part II observations (trust liabilities vs restricted funds, deferred tax, cash in bank, receivables, restricted-fund reconciliation, withholding tax, service income misstatements and management fees from de-accredited banks with Tables 12-14, PPE, leave monetisation, GAD, taxes), Part III prior-year recommendations, Annex A. Taken: income, fees by type, interest, costs, net income, budget, staff, marketers and marketer enrolments, deposit balances (DBP restricted funds, trust liabilities, private-bank deposits P11.650 billion, de-accredited banks without accruals, closed EIB), depository bank counts, management-fee accruals and estimate, EIB closure event. Not taken (out of scope): reconciliation variances, misstatement amounts, deferred tax, PPE, leave, tax and GAD details, Table 12 per-bank 2020 fee receipts (accounting correction). Checks: Note 24.1 and 25 lines add up.