19/08/2026
๐๐๐ ๐ ๐๐๐ ๐๐จ๐ฆ๐ฆ๐ข๐ฌ๐ฌ๐ข๐จ๐ง ๐จ๐ง ๐๐ฎ๐๐ข๐ญ ๐๐๐ฅ๐๐๐ฌ๐๐ฌ ๐ญ๐ก๐ ๐๐๐๐จ๐ง๐ ๐๐๐ฆ๐๐ฌ๐ญ๐๐ซ ๐๐ฎ๐๐ข๐ญ ๐๐๐ฉ๐จ๐ซ๐ญ ๐๐จ๐ซ ๐๐๐๐๐๐ฆ๐ข๐ ๐๐๐๐ซ ๐๐๐๐ ๐ญ๐จ ๐๐๐๐
In fulfillment of its constitutional mandate, the Commission on Audit has sought to review the financial keeping of the 43rd Congress. Guided by our core virtues of Transparency, Independence, and Integrity, the Commission remains steadfast in its commitment to ensuring the accountable stewardship of student funds. In line with this duty, we were engaged to audit the Supreme Student Councilโs financial records for the second semester. However, because we were unable to perform the necessary audit procedures, we have issued a Disclaimer of Opinion.
๐๐ก๐๐ญ ๐๐จ๐๐ฌ ๐ "๐๐ข๐ฌ๐๐ฅ๐๐ข๐ฆ๐๐ซ ๐จ๐ ๐๐ฉ๐ข๐ง๐ข๐จ๐ง" ๐๐๐๐ง?
Under standard auditing frameworks, a Disclaimer of Opinion is rendered when the auditor is unable to obtain sufficient appropriate audit evidence to form a basis for an audit opinion. Unlike qualified or adverse opinions, which are issued when material misstatements are explicitly identified, a disclaimer reflects an inability to express an opinion at all due to an absence of adequate evidential support. This circumstance typically arises from substantial scope limitations or uncertainties that preclude the auditor from executing the audit and concluding whether the financial statements are presented fairly in all material respects.
It is imperative to clarify that a Disclaimer of Opinion does not equate to a finding of financial mismanagement, nor does it suggest the misuse of funds. Rather, it serves as a formal declaration that the actual audit could not be conducted due to significant administrative and procedural limitations.
While both the Commission and the Council made collaborative efforts to reconcile these informational gaps, compounding procedural and timeline constraints ultimately prevented us from carrying out the engagement. The Commission cannot compromise the rigorous standards and strict protocols of our established audit framework.
We encourage the student body to direct any questions or requests for clarification to our official channels. Let us work collectively to rely on verified information, avoid the spread of misinformation, and continuously foster a culture of transparency and accountability within the university.
