Annual Audit Report on the Philippine Retirement Authority for the Years Ended December 31, 2022 and 2021

COA annual audit report on PRA for 2022 and 2021 (155 pp., adverse opinion): executive summary (officers, manpower, financial highlights, budget vs actual, bases of adverse opinion, other observations), auditor report, management statement (image), financial statements and notes (fee schedule, restricted funds, trust liabilities, income by fee, direct costs, marketers), Part II observations (trust liabilities, retirees' interest share, deferred tax and forex on 303 refunds, receivables and management-fee accruals with Table 8, prior-period adjustments, cash, subsidiary ledgers, petty cash, foreign travel, PPE, marketers' fees recognition and payment practice, refunds recorded before transfer with Table 18 by SRRV number, GAD with Table 23, taxes), Part III prior recommendations, Annex A. Taken: income, fee income by type, interest, costs, net income, budget, staff, marketers and marketer enrolments, marketers' fees paid, deposits (restricted funds, trust liabilities, interest due, de-accredited banks), refunds to 303 cancelled members (US$ and PHP), management-fee accruals, depository bank counts, interest-sharing and marketer-fee rules, processing-fee changes, interest-sharing event. Not taken (out of scope): reconciliation variances and misstatement amounts, deferred tax, receivables and ECL, Table 8 per-bank monthly fee accruals (anonymised banks), Table 18 individual refunds by SRRV number (individual members), GAD budget attributions, PPE, petty cash, travel, taxes. Checks: Note 24.1 and 25 lines add up; restricted-fund parts add up.