Tarlac State University underwent a compliance audit by the Commission on Audit (COA) regarding its Land Use Development and Infrastructure Plan (LUDIP) on Tuesday (August 25) at the TSU Hotel, Lucinda Campus.
LUDIP is a mandatory master plan required for all state universities and colleges in the Philippines under RA 11396.
During the exit conference, the audit team discussed the audit findings and the status of implementation.
The Audit Team R3-08 members, composed of Supervising Auditor Imelda Latay, State Auditor IV, OIC-Audit Team Leader Atty. Meliza Joy Manalo, and Audit Team member Mr. Jay Mer Tabugan, concluded the audit fieldwork.
Unlike a financial audit, a compliance audit focuses on transactions and activities to determine whether the agency complied with applicable laws, rules, contracts, and regulations.
Atty. Manalo said that the audit process is a partnership with the goal to help the university succeed and operate with the highest level of integrity.
“This high level of cooperation allowed us to complete our fieldwork efficiently and objectively. Our audit was conducted in accordance with professional auditing standards. They are objective tools designed to help you mitigate risk, to protect resources, and to strengthen your overall governance,” she said.
In response, University President Dr. Jasper Jay N. Mendoza expressed his gratitude to the audit team for their rigorous assessment.
“I would really want to practice data-driven governance. That’s why we would want to base all our reports on the data that were explained to us,” Pres. Mendoza said.
The university’s status of implementation of the prior-year observation and recommendation for 2024 received a "fully implemented" remark from COA.
Atty. Manalo also commended the well-crafted LUDIP and noted that the university is among the first SUCs to produce a mandatory master plan.
According to Vice President for Administration Dr. Marlon Gamido, the LUDIP is still in its early stages, having been established in 2019. He also asked if the university could revisit, amend, and further enhance the existing plans already incorporated into the current framework.
The team clarified that the university may amend the plan provided that the Commission on Higher Education and the Department of Budget and Management are duly updated and informed.
Atty. Manalo added that the COA exit conference also serves as a productive avenue for exchanging ideas and addressing institutional concerns.
Photo by: Mr. Franc Lewis R. Juanatas
