Annual Audit Report on the Philippine Retirement Authority for the year ended December 31, 2025

COA annual audit report on PRA for 2025 and 2024 (199 pp.): transmittal letters (image pages, OCR; same observations as the executive summary, given twice), executive summary (officers, manpower 205, financial highlights, budget vs actual, bases of qualified opinion), auditor report and management statement (image pages, OCR), financial statements and notes (fee and processing-fee schedule incl. BI fees from 1 July 2025, restricted funds, trust liabilities, income by fee, interest, direct costs, marketers), Part II observations (retained earnings and dividend accounting, restricted funds and P710.123 million of member-deposit interest booked as PRA income with Table 7, trust liabilities, cash in bank, receivables, leases, PPE, unearned revenue, advertising and sponsorship effectiveness with Table 22 by nationality and Table 23 targets, sponsorship policy, construction and website projects), Part III prior recommendations, Annex A, blank action-plan form (image). Taken: income, fees by type, interest and PRA's interest share 2022-2025, costs, net income, budget, staff, marketers and marketer enrolments, deposits (restricted funds, trust liabilities, interest due, approximate DBP total, withdrawal count), marketing spend (totals, sponsorship split, Table 22 advertising by market), enrolment targets, the Table 22 nationality rows not yet in the data (German, Swiss, French, Dutch, Malaysian, Others; the top-10 and totals were already in), fee rules and the interest-share event. Not taken (out of scope): reconciliation variances and misstatements, retained-earnings and dividend accounting, receivables, leases, PPE, unearned revenue schedules, projects, counts of certificate rollovers/placements (in notes only). Checks: Note 24.1 and 25 lines add up; Table 22 enrollee columns add up to 3,740 and 3,638; Table 7 adds up to P710,122,565.