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Manila Bulletin devider Philippines devider National devider CHED explains COA audit issues: Figures not limited to 2024, nearly 41% settled

CHED explains COA audit issues: Figures not limited to 2024, nearly 41% settled

Commission clarifies context of notices of suspension and disallowance, outlines steps taken and appeals across central and regional offices

Published Mar 22, 2026 05:03 pm
The Commission on Higher Education (CHED) clarified that the Commission on Audit (COA) figures circulating online cover years of accumulated findings—not just 2024—with 40.8% already resolved as of March 2026. (CHED)
The Commission on Higher Education (CHED) clarified that the Commission on Audit (COA) figures circulating online cover years of accumulated findings—not just 2024—with 40.8% already resolved as of March 2026. (CHED)
The Commission on Higher Education (CHED) on Sunday, March 22, clarified that audit figures circulating online refer to accumulated observations over several years—not solely for 2024—while outlining steps taken to resolve the findings.
In a statement, CHED said the amounts cited pertain to Notices of Suspension (NS) and Notices of Disallowance (ND) issued by the Commission on Audit (COA), which are part of the government’s standard audit process requiring agencies to validate transactions, complete documentation, and comply with audit rules.
Figures cover multiple years, some predating current leadership
CHED emphasized that some of the flagged transactions date back more than a decade and predate the current leadership, which assumed office on June 2, 2025, under Chairperson Shirley Agrupis.
“Ang mga ito ay bahagi ng regular na audit process (These are part of the regular audit process),” said CHED Chairperson Shirley Agrupis. “Ito ay mga transaksyong kailangan pang ma-validate, maayos ang documentation, o maresolba ayon sa COA rules (These are transactions that still need to be validated, properly documented, or resolved according to COA rules),” she added.
40.8 percent of audit findings already settled
As of Dec. 31, 2024, CHED recorded audit findings across its central and regional offices.
The agency reported that 40.8 percent of these have already been resolved as of March 19, 2026, following efforts such as the issuance of demand letters, submission of supporting documents, and filing of appeals with the COA.
CHED said these actions have contributed to a reduction in the overall balance of NS and ND, as determined through internal reconciliation.
Key programs linked to audit observations
CHED also provided context on the sources of the findings.
For its Regional Offices, CHED said a significant portion is tied to projects funded under the Priority Development Assistance Fund (PDAF), while in the Central Office, a large share is linked to the rollout of the Free Higher Education (FHE) program.
CHED noted that many flagged transactions involve funds already released to student-beneficiaries under programs such as FHE and the Tertiary Education Subsidy (TES), with many recipients having already graduated.
Some disallowances not yet final
CHED stressed that several disallowances remain non-final, as they are either under appeal or already settled but pending COA’s final determination.
Meanwhile, CHED assured the public that it continues to work closely with COA to resolve all audit findings, improve internal systems, and strengthen compliance mechanisms.
“Patuloy naming inaayos ang mga prosesong ito (We continue to improve these processes)—revisiting and updating policies and guidelines, strengthening monitoring, and making sure that every peso allocated to higher education is accounted for,” Agrupis said.
CHED also welcomed public scrutiny but urged proper context in interpreting audit reports, reaffirming its commitment to transparency and accountability.
“We are committed to resolving all findings and maintaining public trust,” she added. 

Related Tags

CHED audit findings COA notices of disallowance CHED Chairperson Shirley Agrupis
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