The Commission on Higher Education (CHED) has clarified figures circulating online regarding recent audit findings, emphasizing that the amounts cited represent accumulated Notices of Suspension (NS) and Notices of Disallowance (ND) over several years—not solely for 2024.
According to CHED, some of the audit observations date back more than a decade and predate the current leadership, which assumed office on 2 June 2025.
The agency explained that the figures refer to NS and ND issued by the Commission on Audit (COA), which are part of standard audit procedures requiring government agencies to respond, provide documentation, or comply with audit rules.
In an interview with DAILY TRIBUNE, CHED Chairperson Dr. Shirley Agrupis underscored that the figures should not be misinterpreted as irregularities tied to a single year.
“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,” Agrupis said.
As of December 31, 2024, CHED recorded audit findings across its Central and Regional Offices. The Commission reported that it has since been actively addressing these observations, with 40.8 percent already resolved as of March 19, 2026.
Among the actions undertaken by CHED are the issuance of demand letters, submission of supporting documents, and filing of appeals before COA. These efforts, the agency said, have contributed to a reduction in the overall balance of NS and ND based on internal reconciliation.
CHED also provided context on the sources of the audit findings. In its Regional Offices, a significant portion of the notices is linked to projects funded under the Priority Development Assistance Fund (PDAF). Meanwhile, at the Central Office, many findings are associated with the implementation of the Free Higher Education (FHE) program, particularly during its centralized rollout.
The Commission noted that several flagged transactions involve funds already released to student-beneficiaries under programs such as FHE and the Tertiary Education Subsidy (TES), many of whom have already graduated.
CHED further emphasized that many of the disallowances are not yet final, as some have been settled while others remain under appeal and are still subject to COA’s final determination.
The agency assured the public that it continues to work closely with COA to resolve all audit findings, strengthen internal systems, and improve compliance mechanisms.
“Patuloy naming inaayos ang mga prosesong ito—revisiting and updating policies and guidelines, strengthening monitoring, and making sure that every peso allocated to higher education is accounted for. We are committed to resolving all findings and maintaining public trust,” Agrupis added.
CHED also welcomed public interest in government accountability, reiterating its commitment to transparency while urging proper context in interpreting audit reports.