The Commission on Audit (CoA) has flagged more than P144 million in laboratory and graduation fees that the Cebu Technological University (CTU) billed to students.

The audit report showed that P144,003,090 was charged against the Commission on Higher Education Unified Financial Assistance System for Tertiary Education (CHEd-UniFAST) in 2023.

The lion’s share, amounting to P134.3 million, was paid to CTU for laboratory fees, while graduation fees accounted for P9.8 million.

Audit findings, however, revealed that CTU billed laboratory fees to students other than those enrolled in subjects with actual laboratory units during Academic Years (AY) 2018 to 2022.

Under Board of Regent Resolution 24 Series of 2014, laboratory fees are billed only for students with laboratory subjects taken.

State auditors said the fees could not be verified in their entirety as the Free Higher Education Billing Forms do not contain a column for laboratory units/subjects, “which are necessary data in the validation of the amount billed by CTU for laboratory fees.”

The CoA also flagged the abrupt increase in graduation fees that CTU charged to students, which only ranged from P460 to P760 per graduate in AY 2018-2019 but rose to P1,500 in AY 2019-2020 and AY 2020-2021.

The CoA was informed that the increase could be attributed to UniFAST Board Resolution 2019-085 prescribing the rate for graduation fees, effective AY 2018-2019, at a maximum amount of P1,500 per graduate.

However, the audit team asserted that since the UniFAST board resolution prescribes only the maximum graduation fee that can be billed by state universities and colleges and local universities and colleges, the rate of graduation fees billed by CTU should be either its existing rate or P1,500 per student, whichever is lower.

“Thus, CTU should apply the rate of P460 to P760 per graduate as it is the lower amount. However, in the absence of a guideline, policy, or BOR Resolution as the basis for the billing of graduation fees at a rate of P460 to P760, there is still doubt on the applicability of the said rates,” the auditing body said.

Nonetheless, the CoA ordered CHEd to require CTU to submit the basis, such as a guideline, policy, or BOR Resolution, for charging graduation fees at a rate of P460 to P760 per graduate in AY 2018-2019.

In addition, auditors said CTU must also resubmit the FHE billing forms for AY 2018-2019 and AY 2019-2020, including the certificate of registration data elements, but with a column for the number of laboratory units/subjects taken by each student for the laboratory fees.