COA flags CHED’s P20 billion unliquidated education subsidy grantsThe photo of the Commission on Audit's office in Quezon CIty. MANILA, Philippines — The Commission on Audit (COA) has called out the Commission on Higher Education (CHED) over P20.171 billion in Tertiary Education Subsidy (TES) grants that remained unliquidated by various higher education institutions (HEIs) for several years. The audit breakdown showed that CHED regional office (RO) XII was responsible for the bulk of the unliquidated TES grants, amounting to P14.137 billion. COA said the grants remained unliquidated despite having been released to HEIs as early as Academic Year 2019-2020 up to 2023-2024. ROs VIII and III were likewise cited for unliquidated TES grants amounting to P162.287 million and P120.576 million, respectively.

Source: Philippine Star January 05, 2026 17:31 UTC