Performance Audit of the Universal Access to Quality Tertiary Education (UQTE) Program

The Performance Audit of the Universal Access to Quality Tertiary Education (UAQTE) Program at Pampanga State University (PSU) was conducted by the Commission on Audit (COA) Central Office on February 2, 2026, at the Pampanga State University Main Campus, Bacolor, Pampanga, as part of its scheduled performance audit activities for selected Higher Education Institutions (HEIs) in Region III.

The audit team was headed by Mr. Guillermo S. Malabanan, Audit Team Supervisor, with Ms. Jodelyn P. David as Co-Audit Team Leader, and Mr. Marlon D. Mangoba and Ms. Sarah Lynn T. Del Fierro as Team Members.

The performance audit was led by Ms. Jodelyn P. David and Ms. Sarah Lynn T. Del Fierro, in coordination with Ms. Esperanza V. Cruz, PTS III and UNIFAST Lead Regional Coordinator, who represented Region III and provided assistance throughout the conduct of the audit.

The audit focused on the implementation, fund utilization, compliance with program guidelines, and the effectiveness of UAQTE program components, particularly the Tertiary Education Subsidy (TES) and the Tulong Dunong Program (TDP).

Relevant documents, including billing records, liquidation reports, and coordination and implementation mechanisms between PamSU and the UNIFAST Unit, were reviewed and validated.