SCOA grants clean audit opinions to 5 councils, 28 orgs

The Pamantasan ng Lungsod ng Maynila-Student Commission on Audit (PLM-SCOA) awarded unqualified audit opinions to 5 student councils and 28 student organizations in its 2026 Transparency Report released on their official Facebook page, June 11.

The report covers audit engagements conducted for the period ending June 6, 2026 and is based on examinations of financial statements, supporting records, and operational processes submitted by student councils and organizations.

The College of Accountancy Student Council (CA-SC), College of Architecture and Sustainable Built Environment Student Council (CASBE-SC), College of Business Administration Student Council (CBA-SC), College of Information Systems and Technology Management Student Council (CISTM-SC), and College of Tourism and Hospitality Management Student Council (CTHM-SC) received unqualified opinions, the highest audit rating indicating that financial statements are fairly presented in accordance with the applicable financial reporting framework.

Qualified opinions were issued to the College of Education Student Council (CED-SC), College of Engineering Student Council (CE-SC), College of Nursing Student Council (CN-SC), College of Physical Therapy Student Council (CPT-SC), and College of Public Administration Student Council (CPA-SC).

Meanwhile, the PLM Supreme Student Council (SSC), College of Humanities, Arts, and Social Sciences Student Council (CHASS-SC), College of Law Student Council (CL-SC), College of Medicine Student Council (CM-SC), and College of Science Student Council (CS-SC) received disclaimer opinions, indicating that auditors were unable to obtain sufficient and appropriate evidence to form an audit opinion.

Among student organizations, 28 received unqualified opinions, while 17 were issued qualified opinions. Four organizations received disclaimer opinions; namely, the Institute of Computer Engineers of the Philippines Student Edition, Junior Institute for Electrical Engineers, Medical Alliance Rendering Services to Fellowmen, and PLM Junior Chamber of Real Estate Practitioners.

SCOA also issued adverse opinions to the Medical Union for Service, PLM Psychological Society, and PLM Iskolars Dance Incorporated, indicating that their financial statements were not fairly presented in accordance with the applicable financial reporting framework.

Meanwhile, the PLM College Y Club, PLM Radio Engineering Circle, and The Communique were classified under non-issuance of opinion.

As the constitutionally recognized independent auditing body under the PLM Student Manual, SCOA is mandated to examine, audit, and settle the accounts of student councils and organizations.

The Commission said succeeding releases of the Transparency Report and a consolidated repository of audit reports will be published as part of its efforts to strengthen transparency and accountability among student institutions.

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