* The Commission on Audit (COA) did not render an opinion on the financial statements of Philippine Amusement and Gaming Corporation in view of the Commission's limited audit jurisdiction over PAGCOR pursuant to the Supreme Court (SC) decision in the case of Efraim Genuino vs. Commission on Audit, GR No. 230818 dated June 15, 2021. A Management Letter was issued instead of the standard Annual Audit Report.

** The Commission on Audit filed a Motion for Reconsideration (MR) on the Supreme Court (SC) decision on November 3, 2021. The SC, in its Notice of Judgment dated February 14, 2023, reversed the 2021 Genuino Decision. On September 1, 2023, Genuino filed an MR on the SC's decision dated February 14, 2023. SC Notice of Resolution dated October 24, 2023, resolved to deny with finality the MR. However, a Motion to Admit (Motion for Clarification with MR) dated November 22, 2023 was filed by the counsel of Rene C. Figueroa. Awaiting for the SC's directive on the motion, audit of the CY 2023 focused on the five per cent franchise tax and the 50 per cent government share on the gross earnings of the PAGCOR.