COA praises Isabela State U for generous spending on instruction expenses

MANILA, Philippines – A Commission on Audit (COA) report found that the Isabela State University (ISU) and its 9 campuses allotted P77.32 million for instruction expenses, representing 57.3% of tuition fees. 

The percentage exceeded the required 50% share set under the Commission on Higher Education’s Memorandum Order No. 20, series of 2011. The memorandum stresses that the primary function of state universities and colleges is instruction, and therefore they are required to put at least 50% of  collected tuition fees towards instruction expenses. 

Instruction expenses fall under four categories: faculty and staff development, curriculum development, student development, and facilities development. Each of these four expenditure categories should ideally get 12.5% out of the total 50% required budget allocation, and none should fall under 7.5%.

By exceeding the requirement, the ISU shows that it is spending its funds in a way that supports the faculty, the curriculum, the facilities, which therefore would be beneficial to the students. 

The COA said, “ISU is recognized as one of the top ranking SUCs (state universities and colleges) in the country and was awarded Center of the Development in Agriculture, Information Technology and Education. Over the years, ISU also gained notable achievements, places its mark to various licensure examinations surpassing national passing rates and providing topnotchers.” 

The ISU has nine campuses in Angadanan, Cabagan, Cauayan, Echague, Ilagan, Jones, Palanan, Roxas, San Mariano, San Mateo, and Santiago. – Rappler.com