SCOA releases Pagsusuri 2026 guidelines; audit period to start Feb. 9

Written by Kate Marquez • Board by Jian Muyano | 9 February 26

The PLM Student Commission on Audit (SCOA) has released the official guidelines for Pagsusuri 2026, outlining the audit procedures for all student councils and accredited student organizations for Academic Year 2025–2026, Jan. 29.

The audit process will begin on Feb. 9 with the issuance of Engagement Letters through SCOA’s official email accounts. The letters will be released exclusively in PDF format and must be signed and returned within three days of receipt, no later than 11:59 PM on the third day. Only the organization’s president, treasurer, or auditor is authorized to sign.

The Financial Report, Compliance (Accomplishment) Report, soft copies of supporting documents, and audited financial statements from the previous academic year must also be submitted on March 28, 7:00 AM to 11:59 PM, through a Google Forms link.

In addition, the original hard copies of relevant documents must be submitted on-site to SCOA’s office from Mar. 24 to Mar. 28. A separate Google Forms Link will be released two weeks prior to allow councils and organizations to set an appointment.

On-site audits will commence on Apr. 26.

The commission emphasized that compliance with the prescribed timeline is required. Failure to return the signed

Engagement Letter within the deadline will be considered non-compliance and may affect the audit standing of the council or organization.

The memorandum took effect immediately upon its issuance on Jan. 27.