By: Delaila Irma T. Calindas, Project Technical Staff II

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.

The performance audit focused primarily on the economy, efficiency, and effectiveness of UAQTE programs. In line with the nature of the review, the audit process did not involve the issuance of an Audit Observation Memorandum (AOM); instead, COA utilized an Audit Query Memorandum (AQM) to facilitate constructive discussions and clarifications with concerned offices.

The COA audit team was composed of Ms. Gerverlyn Mila, Mr. Galileo B. Tuangco, and Ms. Marie Joy D. Marin, with support from Mr. Verano L. Ludaes and Ms. Flore Ann Poclan of the COA–CAR National Government Audit Sector (NGAS), Cluster 5 – Team 02.

Representing CHED-CAR were Ms. Prisilla T. Panangwe, Chief Administrative Officer; Dr. Bernadette C. Pal-ec, Head of the UniFAST Unit; Ms. Mia Charisma B. Langpaoen, Accountant II; Ms. Yvonne Rachel Kidkid, Cashier-Designate; Ms. Jezeny O. Laoyan, Lead Regional Coordinator; Ms. Sharon Buyya, UniFAST Unit Accountant, and Regional Coordinators Ms. Jurcell V. Dilla and Ms. Ana Grace P. Salibad.

COA regularly conducts performance audits across government agencies to promote accountability, transparency, and results-based governance. For UAQTE, the audit seeks to determine how public funds are translating into tangible outcomes such as increased enrollment and graduation rates, improved access to tertiary education, and better employment prospects for graduate-beneficiaries. The audit also explores opportunities for cost savings, resource optimization, and strengthened program delivery.

Moreover, the assessment examines the program’s inclusivity, particularly its reach among marginalized sectors and underserved regions, as well as its contribution to broader national development goals, including the Sustainable Development Goals (SDGs). As stewards of public resources, government agencies are duty-bound to ensure that every peso invested delivers meaningful impact for Filipino learners.

As part of the audit activities, the COA team conducted field visits to Benguet State University (BSU), the University of Baguio (UB), and the University of the Cordilleras (UC) from February 2-4, 2026, respectively. These visits included interviews with key personnel involved in the implementation of the UAQTE programs, document reviews and process walkthroughs, and surveys among student-beneficiaries to capture firsthand insights on program implementation and outcomes.

COA is scheduled to present the audit findings on February 11, 2026, at CHED-CAR, bringing together representatives from CHED-CAR, BSU, UB, and UC to discuss the results and explore opportunities for further strengthening the implementation of UAQTE programs in the region.

The performance audit underscores the shared commitment of COA and CHED-CAR to continuously strengthen the delivery of tertiary education support programs and ensure that quality tertiary education remains accessible, inclusive, and responsive to the needs of the Cordillera youth.