The Commission on Higher Education (CHED) clarified that figures circulating online regarding audit findings cover several years and are not limited to 2024.
In a statement, CHED said the amounts cited refer to accumulated Notices of Suspension and Notices of Disallowance issued by the Commission on Audit (COA), with some cases dating back more than a decade and predating the current leadership’s assumption of office on 2 June 2025.
CHED explained that these notices are part of the regular audit process and require agencies to submit documentation, explanations, or corrective actions.
“Ang mga ito ay bahagi ng regular na audit process. Ito ay mga transaksyong kailangan pang ma-validate, maayos ang documentation, o maresolba ayon sa COA rules,” said CHED Chairperson Shirley Agrupis.
As of 31 December 2024, the agency recorded audit findings across its central and regional offices. CHED said it has since been working to address these, with 40.8 percent already resolved as of 19 March 2026.
The commission said actions taken include issuing demand letters, submitting supporting documents, and filing appeals with COA, which have contributed to reducing the overall balance of notices based on internal reconciliation.
CHED also provided context on the sources of the findings, noting that in regional offices, a significant portion is linked to projects funded through the Priority Development Assistance Fund.
At the central office, a large share of the notices is associated with the implementation of the free higher education program, particularly during its centralized rollout.
The agency added that many of the flagged transactions involve funds already released to student-beneficiaries under programs such as free higher education and the Tertiary Education Subsidy, with many recipients having already graduated.
CHED emphasized that many of the disallowances are not yet final, as they have either been settled or are under appeal and remain subject to COA’s final determination.
The commission assured the public that it will continue working with COA to address all findings, strengthen internal systems, and improve compliance mechanisms.