USJ-R Commission on Audit

𝐔𝐒𝐉-𝐑 𝐒𝐒𝐂 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧 𝐨𝐧 𝐀𝐮𝐝𝐢𝐭 𝐫𝐞𝐥𝐞𝐚𝐬𝐞𝐬 𝐭𝐡𝐞 𝐏𝐫𝐞-𝐒𝐞𝐦𝐞𝐬𝐭𝐞𝐫 𝐚𝐧𝐝 𝐅𝐢𝐫𝐬𝐭 𝐒𝐞𝐦𝐞𝐬𝐭𝐞𝐫 𝐀𝐮𝐝𝐢𝐭 𝐑𝐞𝐩𝐨𝐫𝐭 (𝐀.𝐘. 𝟐𝟎𝟐𝟒–𝟐𝟎𝟐𝟓)

Following the passage of several student councils without undergoing audit, despite the express requirement in the SSC Constitution, the Commission on Audit has formally resumed its constitutional mandate through the audit of the 43rd Congress.

We have completed our audit of the Supreme Student Council’s financial records for the pre-semester and first semester and issued a 𝗤𝘂𝗮𝗹𝗶𝗳𝗶𝗲𝗱 𝗢𝗽𝗶𝗻𝗶𝗼𝗻.

𝐖𝐡𝐚𝐭 𝐝𝐨𝐞𝐬 𝐚 “𝐐𝐮𝐚𝐥𝐢𝐟𝐢𝐞𝐝 𝐎𝐩𝐢𝐧𝐢𝐨𝐧” 𝐦𝐞𝐚𝐧?
It means that the financial reports are generally accurate and reliable except for certain concerns, such as incomplete documentation, inconsistencies in internal controls, and revenue tracking issues.

These findings do not invalidate the report or suggest misuse of funds. Rather, they point to critical areas where the Council must improve its processes, documentation, and oversight to ensure full accountability and transparency in the future. Strengthening these areas is essential to uphold the integrity of student governance.

We encourage everyone to read the full report to understand how the council’s funds were managed and how we can move forward with better transparency and accountability. Should there be any questions or clarifications, we encourage everyone to message us directly. Let us work together to avoid the spread of misinformation and foster a culture of accountability.

https://drive.google.com/file/d/1X5vz6p5b1vadT5wViU6TtLGFV0ynnwxe/view?usp=sharing
https://drive.google.com/file/d/1X5vz6p5b1vadT5wViU6TtLGFV0ynnwxe/view?usp=sharing
https://drive.google.com/file/d/1X5vz6p5b1vadT5wViU6TtLGFV0ynnwxe/view?usp=sharing

We are thrilled to introduce 𝗠𝘀. 𝗜𝘃𝘆 𝗟𝘂𝗯𝗶𝗮𝗻𝗼, 𝗖𝗣𝗔, 𝗠𝗠𝗕𝗠, as the 𝑪𝒐𝒎𝒎𝒊𝒔𝒔𝒊𝒐𝒏 𝒐𝒏 𝑨𝒖𝒅𝒊𝒕 (𝑪𝑶𝑨) 𝑨𝒅𝒗𝒊𝒔𝒆𝒓, in line with SSC Resolution No. 34, Series of 2024.

She is a Certified Public Accountant and a member of the Philippine Institute of Certified Public Accountants, and the National Association of CPAs in Education, with over several years of experience, most importantly in the field of Operations Audit, Government Accounting and Audit.

𝐈𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐀𝐮𝐝𝐢𝐭𝐨𝐫
Nito’s International Ventures Inc.
April 2018 - October 2022

𝐑𝐞𝐠𝐢𝐨𝐧𝐚𝐥 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐚𝐧𝐭
Commission on Audit- Regional Office No. VIII
January 2013 - January 2018

𝐒𝐭𝐚𝐭𝐞 𝐀𝐮𝐝𝐢𝐭𝐨𝐫 𝟏 / 𝐀𝐝𝐦𝐢𝐧𝐢𝐬𝐭𝐫𝐚𝐭𝐢𝐯𝐞 𝐎𝐟𝐟𝐢𝐜𝐞𝐫 𝐕
Commission on Audit, Region 8
November 2008 - December 2012

𝐁𝐚𝐜𝐡𝐞𝐥𝐨𝐫 𝐨𝐟 𝐒𝐜𝐢𝐞𝐧𝐜𝐞, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐚𝐧𝐜𝐲
University of San Jose-Recoletos (Magna Cum Laude & Outstanding Student Leader)
1992 - 1996

Ms. Lubiano's advisory role is specifically aimed at assisting in the formulation of the COA Operations Manual, providing technical guidance and subject-matter expertise to ensure the development of a well-established audit manual.

The Operations Manual will serve as a comprehensive guide to ensure consistency, transparency, and accountability in the audit processes of the current and forthcoming Commission on Audit.

Last October 13, 2024, USJ-R Supreme Student Council (SSC) announced the approval of 𝗥𝗲𝘀𝗼𝗹𝘂𝘁𝗶𝗼𝗻 𝗡𝗼. 𝟯𝟰, 𝗦𝗲𝗿𝗶𝗲𝘀 𝗼𝗳 𝟮𝟬𝟮𝟰. This resolution mandates the 43rd Congress of the SSC to enact the 𝗮𝗽𝗽𝗼𝗶𝗻𝘁𝗺𝗲𝗻𝘁 of a 𝘾𝙤𝙢𝙢𝙞𝙨𝙨𝙞𝙤𝙣 𝙤𝙣 𝘼𝙪𝙙𝙞𝙩 (𝘾𝙊𝘼) 𝘼𝙙𝙫𝙞𝙨𝙚𝙧, whose role will be to provide essential guidance and support in the development of the COA Operations Manual.

Link to USJ-R SSC Public Information Office's post: https://www.facebook.com/share/p/NrjstUi5EdUc4E4i/?mibextid=oFDknk

🛡️ Understanding the Role of the Commission on Audit (COA) at USJ-R SSC 🛡️

Did you know that the Commission on Audit plays a crucial role in ensuring transparency and accountability within the USJ-R Supreme Student Council (SSC)?

As outlined in Article VIII of the Constitution, the COA is responsible for:
📜 Auditing and examining all SSC receipts, fees, and expenditures every semester.
🔍 Certifying the correctness of the works of the SSC Auditor.
💼 Reporting financial discrepancies.
⚖️ Upholding all other duties as required by the SSC Constitution.

Our COA members, consisting of bonafide USJ-R Accountancy students with auditing knowledge, ensure that the financial integrity of the SSC is maintained at the highest standards while maintaining the highest ethical standards in all their duties.

Together, let's promote transparency and good governance! 🌟

🌟 Introducing the Official Logo of the Commission on Audit 🌟

We are proud to unveil our Logo, which embodies our unwavering commitment to excellence in financial oversight. The rich brown represents our reliability, strength, and adaptability, while the color white signifies our dedication to transparency and fairness in all our endeavors.

The elements of our logo—the eagle, rays of the sun, shield, laurel wreath, magnifying glass, circle, and two stars—reflect our core values and mission. Each element is a reminder of our responsibility to uphold the highest standards of integrity, protect the financial integrity of our institution, and strive for continuous improvement.
Together, we stand ready to serve the students and the broader community with transparency, accountability, and unwavering dedication.