Annual Audit Report on the Philippine Retirement Authority for the Years Ended December 31, 2023 and 2022

COA annual audit report on PRA for 2023 and 2022 (187 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, Part II financial observations (trust liabilities and PRA's share of interest on members' deposits with Table 2, deferred tax, cash, APF accruals, receivables, Table 9 deposits per private bank PRA vs bank records, withholding tax, ECL, payables, leases, after-enrolment service fees held for BI, restricted funds) and non-financial observations (marketing: AP&M expenses Table 21, PRA top markets Table 22, spending by market Table 23, budget and enrollees Table 24, expense and enrollees by country Table 25, survey Table 26, walk-in vs marketer by office; internet services; website project; visa application process and BI fees), Part III prior recommendations, Annex A. Taken: income, fees by type (2022 restated), interest and PRA interest share, costs, net income, budget, staff, marketers and enrolments via marketers, deposits (restricted funds, trust liabilities, interest due, per-bank deposits in Table 9), BI fees paid, processing times, enrolment target and counts, marketing budgets and spending (Tables 21, 23, 24, 25), principals by nationality (Tables 22, 25), walk-in/marketer by office, Austrian members, events. Not taken (out of scope): Table 26 survey of how members learned of the SRRV (1,524 responses), after-enrolment services (1,680 retirees; P2.644 million BI fees held), reconciliation variances, misstatement amounts, receivables, deferred tax, leases, internet and website contracts, number of cancelled cheques. Checks: Note 24.1 and 25 lines add up; Table 21 adds up; Table 23 total (P66,023,820) differs from Table 21 total (P65,648,789); Table 22 has no total; the Table 24 last column header is ambiguous (read as 2022). Rules restated from other sources are now recorded from this document too (decision 8).