QUEZON CITY — The Commission on Higher Education (CHED) clarifies recent figures circulating online regarding audit findings. The figures cited represent accumulated Notices of Suspension (NS) and Notices of Disallowance (ND) over several years, not just for 2024, with some cases dating back more than a decade and predating the current CHED leadership’s assumption of office on June 2, 2025.

CHED explains that the amounts cited refer to NS and ND issued by the Commission on Audit (COA)—standard audit observations that government agencies are required to address, explain, or comply with.

“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 December 31, 2024, CHED recorded audit findings across its Central and Regional Offices. Since then, the agency has been actively working to resolve these, with 40.8% already settled as of March 19, 2026.

CHED reports that concrete actions have been undertaken, including the issuance of demand letters, submission of documentation, and filing of appeals with COA, resulting in a decrease in the overall balance of NS and ND based on internal reconciliation.

The Commission also provides context on the sources of these findings. In Regional Offices, a significant portion of NS and ND is linked to projects funded through the Priority Development Assistance Fund (PDAF). Meanwhile, at the Central Office, a large share is associated with the implementation of the Free Higher Education (FHE) program, particularly during its centralized rollout.

CHED notes that many of the flagged transactions involve funds already released to student-beneficiaries under programs such as FHE and the Tertiary Education Subsidy (TES), many of whom have since graduated.

The Commission further emphasizes that many of the disallowances are not yet final, as these have either been settled or are currently under appeal by concerned officials, and remain subject to COA’s final determination.

CHED assures the public that it is continuously working with COA to address all 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 said.

The Commission welcomes public interest in government accountability and reiterates its commitment to transparency, while urging proper context in interpreting audit reports.