The Philippine Normal University (PNU), the National Center for Teacher Education, has once again been recognized for its efficient and transparent financial management. The Commission on Audit (COA) granted the institution its fifth consecutive unmodified opinion on its financial statements.

This recognition was formalized in the Consolidated Annual Audit Report for the PNU System for Calendar Year 2025, received by the Office of the University President on June 16, 2026. In their communication, state auditors noted that the audit results provided ample basis for the unmodified opinion. In connection with this, PNU is expected to present a status report on actions taken regarding the audit observations within 60 days.

Earlier this quarter, the Consolidated COA Exit Conference for the PNU System for Calendar Year 2025 was held on April 24, 2026. Led by University President Dr. Bert J. Tuga, PNU leaders and personnel—including Vice Presidents, Executive Directors, Provosts, and staff from the Financial Management Offices and Units—participated in the hybrid event held at the PNU Manila Executive Lounge and Board Room, as well as via Zoom.

Also present was the COA-PNU team, led by Supervising Auditor Atty. Bernadeth D. Combate-Soliven, together with Audit Team Members Ms. Maricas J. Guillermo and Ms. Geneva D. Marmeto. Throughout the exit conference, the auditing team delivered an in-depth presentation detailing their assessment. They systematically unpacked the results of their evaluation, providing PNU officials and point persons with a clear, granular breakdown of their key findings. The audit team also provided strategic recommendations aimed at mitigating risks and optimizing internal processes. To conclude, they delivered the much-awaited pronouncement of the clean opinion from the state auditor.

In response, Dr. Tuga gladly welcomed this accolade for the university. He acknowledged the efforts of the Finance Team from all campuses for their hard work in keeping PNU’s financial statements at par with the law and standards. He affirmed that the university will continue looking for ways to improve in order to maintain this recognition.

An unmodified/unqualified opinion is issued when “the auditor concludes that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework (𝘊𝘭𝘢𝘳𝘪𝘧𝘪𝘤𝘢𝘵𝘪𝘰𝘯 𝘰𝘯 𝘵𝘩𝘦 𝘜𝘴𝘦 𝘰𝘧 𝘵𝘩𝘦 𝘗𝘩𝘳𝘢𝘴𝘦 ‘𝘏𝘪𝘨𝘩𝘦𝘴𝘵 𝘊𝘖𝘈 𝘈𝘶𝘥𝘪𝘵 𝘙𝘢𝘵𝘪𝘯𝘨,’ 2022).”

Source:

𝘊𝘭𝘢𝘳𝘪𝘧𝘪𝘤𝘢𝘵𝘪𝘰𝘯 𝘰𝘯 𝘵𝘩𝘦 𝘜𝘴𝘦 𝘰𝘧 𝘵𝘩𝘦 𝘗𝘩𝘳𝘢𝘴𝘦 ‘𝘏𝘪𝘨𝘩𝘦𝘴𝘵 𝘊𝘖𝘈 𝘈𝘶𝘥𝘪𝘵 𝘙𝘢𝘵𝘪𝘯𝘨 (2022, June 22). Commission on Audit. Retrieved April 30, 2025, from https://www.coa.gov.ph/clarification-on-the-use-of-the-phrase-highest-coa-audit-rating/?fbclid=IwY2xjawRX2eRleHRuA2FlbQIxMABicmlkETFyaG5UOTFOQ24xTzhZa3lDc3J0YwZhcHBfaWQQMjIyMDM5MTc4ODIwMDg5MgABHorms7XvehHhFgAlkfVQHIhjHsj0MfuiBmxAnNRRhCr2nF52r_2Opvk0Gjl-_aem_0GYiXGPm_fDarccgUPBnJg