To determine how public investments in higher education translate into meaningful outcomes for Filipino learners, the Commission on Audit (COA) conducted a performance audit of the Universal Access to Quality Tertiary Education (UAQTE) programs implemented by the Commission on Higher Education – Cordillera Administrative Region (CHED-CAR), particularly through its Unified Student Financial Assistance System for Tertiary Education (UniFAST) Unit, on February 2, 2026. The audit aimed to determine the extent to which UAQTE programs have achieved their intended objectives, identify areas for improvement, and recommend measures to further enhance the efficiency and effectiveness of program implementation.