PLM Student Commission on Audit

𝐀𝐔𝐃𝐈𝐓 𝟐𝟎𝟐𝟔 | 𝐂𝐎𝐌𝐏𝐋𝐈𝐀𝐍𝐂𝐄 𝐑𝐄𝐏𝐎𝐑𝐓 𝐎𝐅 𝐒𝐓𝐔𝐃𝐄𝐍𝐓 𝐂𝐎𝐔𝐍𝐂𝐈𝐋𝐒 𝐀𝐍𝐃 𝐎𝐑𝐆𝐀𝐍𝐈𝐙𝐀𝐓𝐈𝐎𝐍𝐒

The PLM Student Commission on Audit (SCOA) presents the Compliance Report for the Academic Year 2025–2026, marking the conclusion for the 𝐈𝐧𝐢𝐭𝐢𝐚𝐥 𝐀𝐮𝐝𝐢𝐭 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐦𝐞𝐧𝐭𝐬, dated 𝐚𝐬 𝐨𝐟 𝐌𝐚𝐫𝐜𝐡 𝟐𝟖, 𝟐𝟎𝟐𝟔.

A total of 𝟭𝟮 𝗼𝘂𝘁 𝗼𝗳 𝟭𝟱 student councils have successfully complied with the requirements, with the three remaining councils having no submissions at all. This brings the total compliance rate for student councils to 𝟴𝟬%. Of the 12 compliant student councils, two (2) were noted to have deficiencies in their submissions.

Meanwhile, a closer look shows that a total of 𝟰𝟳 𝗼𝘂𝘁 𝗼𝗳 𝟱𝟮 student organizations were deemed compliant with the requirements, with the five remaining organizations failing to submit within the deadline. This brings the total compliance rate for student organizations to 𝟵𝟬.𝟯𝟴%. Of the 47 student organizations that submitted, four (4) were found to have deficiencies in their submissions.

Deficient submissions refer to documents that included blank files, inaccessible or corrupted files, or files with incomplete or missing required information.

In total, 𝟱𝟯 𝗼𝘂𝘁 𝗼𝗳 𝟲𝟳 𝘀𝘁𝘂𝗱𝗲𝗻𝘁 𝗰𝗼𝘂𝗻𝗰𝗶𝗹𝘀 𝗮𝗻𝗱 𝗮𝗰𝗰𝗿𝗲𝗱𝗶𝘁𝗲𝗱 𝗼𝗿𝗴𝗮𝗻𝗶𝘇𝗮𝘁𝗶𝗼𝗻𝘀 have 𝗳𝘂𝗹𝗹𝘆 𝗰𝗼𝗺𝗽𝗹𝗶𝗲𝗱 with the requirements set forth by the student auditing body. These figures reflect the continued effort of the student leaders to uphold high standards of financial management within the University.

The Commission commends all who have complied for their diligence and professionalism. At the same time, this report serves as a call to continuously raise the standard of compliance across all student bodies.

𝐓𝐑𝐀𝐍𝐒𝐏𝐀𝐑𝐄𝐍𝐂𝐘 𝐑𝐄𝐏𝐎𝐑𝐓 | 𝐏𝐋𝐌 𝐂𝐄-𝐒𝐂 𝐈𝐧𝐭𝐞𝐫𝐢𝐦 𝐀𝐮𝐝𝐢𝐭

Pursuant to SCOA Memorandum 2026-0120-01, the PLM Student Commission on Audit (SCOA) conducted an interim audit of the PLM College of Engineering Student Council (CE-SC), following a major restructuring in the council’s officers. In particular, the resignation of the acting treasurer was considered a material development affecting the council’s financial reporting.

The audit covered the financial statements of the PLM CE-SC as of December 31, 2025, including the Statement of Financial Position and Statement of Activities for the period.

Based on the audit procedures performed, an Adverse opinion was rendered, indicating that the statements do not fairly present the financial position of the council in accordance with applicable financial reporting practices.

A total of twenty-two (22) findings were concluded from the audit process regarding the council’s financial records, documentation, and reporting practices.

The Commission remains committed to upholding its mandate of safeguarding student resources and ensuring that student councils and organizations adhere to sound financial governance.

📄 Read the full audit report here:
https://plmedu-my.sharepoint.com/:b:/g/personal/scoa_plm_edu_ph/IQC8UQFzsz5hTr3gB0sgZRV4ARvDZ40uN0DSbPeKq48SQWI?e=NteXFg

𝐑𝐄𝐌𝐈𝐍𝐃𝐄𝐑 | 𝟐 𝐃𝐀𝐘𝐒 𝐋𝐄𝐅𝐓 𝐔𝐧𝐭𝐢𝐥 𝐭𝐡𝐞 𝐒𝐮𝐛𝐦𝐢𝐬𝐬𝐢𝐨𝐧 𝐨𝐟 𝐈𝐧𝐢𝐭𝐢𝐚𝐥 𝐀𝐮𝐝𝐢𝐭 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐦𝐞𝐧𝐭𝐬

With only 𝟮 𝗱𝗮𝘆𝘀 𝗹𝗲𝗳𝘁 before the submission of 𝗜𝗡𝗜𝗧𝗜𝗔𝗟 𝗔𝗨𝗗𝗜𝗧 𝗥𝗘𝗤𝗨𝗜𝗥𝗘𝗠𝗘𝗡𝗧𝗦 on 𝗠𝗮𝗿𝗰𝗵 𝟮𝟴, 𝟮𝟬𝟮𝟲, all student councils and organizations must ensure that the required documents are prepared and submitted on time.

Please be reminded that failure to comply within the prescribed deadlines will be subject to the provisions stated in the 𝗔𝘂𝗱𝗶𝘁 𝗚𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀,Section 4: Effects of Late or Non-Compliance. This section outlines the corresponding implications not only for delayed or non-submission of initial audit requirements but also for matters concerning the Audit Observation Memorandum (AOM).

Moreover, please review Section 5 of these guidelines, which discusses the Exit Meeting and Issuance of Clearance. Although these procedures occur at the conclusion of the audit process, understanding them early will help councils and organizations better prepare as we move toward audit completion.

For full view, please refer to the official memorandum provided below: https://drive.google.com/file/d/1M8Cv9qNOtIh7C0WOWhp3sP-Du8VvkScy/view?usp=sharing

Additionally, kindly revisit the previously released 𝗦𝘂𝗽𝗽𝗹𝗲𝗺𝗲𝗻𝘁𝗮𝗹 𝗔𝘂𝗱𝗶𝘁 𝗚𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀 for further instructions and clarifications:
https://www.facebook.com/share/p/17sufWPWQG/

Any inquiries or need for assistance shall be directed through the official SCOA Help Desk:
https://forms.gle/Hxru6G3igikpCwKq9