SLSU Receives Two Positive Audit Commendations from COA – A First in University History
Southern Leyte State University (SLSU) has reached a historic milestone after receiving two (2) positive Audit Observation Memoranda (AOMs) from the Commission on Audit (COA) – the first time the University has earned not just one, but two official commendations from the country’s highest audit institution.
A positive AOM is an official written commendation issued by COA recognizing an agency’s notable accomplishments, exemplary compliance with laws and regulations, or adoption of best practices that exceed minimum standards. While AOMs are commonly used to flag audit deficiencies, they may also be issued to document positive audit observations, making these recognitions both rare and significant.
These dual commendations affirm SLSU’s serious and sustained agenda of transforming bureaucracy and public service through good governance, strategic planning, fiscal discipline, and transparency.
First Positive AOM: Full Compliance with the Land Use Development and Infrastructure Plan (LUDIP)
The first commendation, AOM No. 2026-001 dated December 26, 2025, recognizes SLSU’s full compliance with the preparation and submission of its Land Use Development and Infrastructure Plan (LUDIP), as mandated under Republic Act No. 11396 and its Implementing Rules and Regulations.
In its official observation, COA stated:
“Southern Leyte State University (SLSU) has duly prepared and submitted its Land Use Development and Infrastructure Plan (LUDIP) in compliance with the requirements of Republic Act No. 11396 and its Implementing Rules and Regulations (IRR), demonstrating Management’s adherence to mandated planning standards and commitment to systematic and sustainable development.”
COA further emphasized that SLSU’s practice of preparation, approval, and periodic updating of its LUDIP reflects a strong institutional commitment to strategic planning, fiscal prudence, and sustainable campus development, enhancing transparency, accountability, and the judicious use of government resources.
This commendation highlights SLSU’s forward-looking approach to infrastructure development – ensuring that campus expansion, academic facilities, and support systems are aligned with long-term national and regional development frameworks.
Second Positive AOM: Compliance with CHED-Mandated Budget Allocation for Research and Extension
The second commendation, AOM No. 2026-002 (2025) dated January 7, 2026, recognizes SLSU’s compliance with Sections 8 and 10, Article III of Commission on Higher Education Memorandum Order No. 20, series of 2011, which mandates the allocation of at least 10% of the university budget for Research Services and Extension Services.
COA confirmed that SLSU consistently met this requirement and formally commended the University President, Campus Directors, and Budget Officers for ensuring compliance with this critical policy that strengthens research, innovation, and community engagement.
This recognition underscores SLSU’s institutional priority on knowledge generation, extension services, and inclusive development, reinforcing its role as a catalyst for regional and national progress.
A Milestone in Good Governance and Public Service
Receiving two positive AOMs is a landmark achievement for Southern Leyte State University, signaling the University’s transition toward a culture of excellence in governance, accountability, and performance-based management.
These commendations validate the collective efforts of SLSU’s leadership, administrators, faculty, and staff in embedding integrity, compliance, and strategic foresight into the University’s systems and operations. More importantly, they set a new benchmark for public higher education institutions – demonstrating that sound governance and innovation can go hand in hand.
As SLSU continues its journey of institutional transformation, these historic COA commendations stand as clear evidence of the University’s unwavering commitment to responsible stewardship of public resources, sustainable development, and service to the Filipino people.