IN ITS AY 2024–2025 first semester report, the Ateneo Commission on Audit (ACoA) revealed that most Sanggunian units underutilized their allocated budgets. The report stated that the Sanggunian’s actual overall first-semester budget amounted to Php 3.75 million, with a utilization rate of 53.07% amounting to Php 1.99 million.

ACoA noted that the discrepancy with their initial report was caused by miscalculated totals for the Sanggunian Office of the President and its Department of Budget Management (DBM).

Furthermore, seven out of 18 audited units had a 0% utilization rate, while four utilized more than 50% of their budgets. Meanwhile, the remaining units had a utilization rate less than 50%.

To improve budget utilization, Sanggunian Vice President Iver John Delos Santos said the Sanggunian will closely monitor the implemented initiatives of the Sanggunian units.

Budget underutilized

Detailing the audit process, ACoA Chief Commissioner Al Meara De Luna explained that Sanggunian units report their proof of expenses by submitting a Statement of Receipts and Disbursements and a preliminary audit sheet every semester. She added that ACoA cross-checks these documents before finalizing utilization rates in their audit.

However, De Luna clarified that beyond the said documents, ACoA does not examine the rationale behind the expenses or their internal auditing process. She noted that the lack of documentation likely contributed to the 0% utilization rates in some units.

Delos Santos affirmed such documentation issues. In particular, he added that the lack of a finance deputy in the Office of the Vice President (OVP) delayed their financial reporting, resulting in a discrepancy between the OVP’s self-reported 78.53% utilization rate and ACoA’s audited 12.86% for the first semester.

He also attributed budget underutilization across the entire Sanggunian to delays in first-semester projects and a “culture” of overstating budget proposals.

Meanwhile, School of Science and Engineering (SOSE) Sanggunian Finance Head Mark Christian Gumba noted discrepancies between internal reports and ACoA’s findings, which in some cases involved excess spending. For instance, Gumba explained that SOSE reported spending the maximum allocated Php 500,000 for the Student Academic Subsidy, though actual expenditures exceeded Php 580,000.

Facing budget cuts

As a response to the student government’s low utilization rate, Delos Santos said that the Sanggunian plans to provide ACoA access to internal budget trackers for improved coordination and train its finance officers to promptly process documents.

Delos Santos added that the Sanggunian is currently revising its Code of Financial Procedures (CFP) to include policies for budget monitoring and clear metrics for utilization.

Amid ongoing efforts to improve its financing concerns, the Sanggunian also faced a lower second-semester budget of Php 2.02 million, following the transfer of their finances to the Office of the Assistant Vice President for Ignatian Leadership Formation. As a result, the DBM shared that it has implemented cost-cutting measures, such as standardizing food and beverage expenses during events.

Sharing her sentiments on the budget cap, SOSE Finance Head Caryn Bryne Lopez-Go stated that while SOSE retained the budget for subsidies, funds for internal projects were reduced. Gumba added that despite SOSE’s meticulous budgeting process, some internal projects still had to be cut to fit the budget.

Meanwhile, Delos Santos assured that despite the development, Sanggunian units would continue to operate efficiently by prioritizing essential projects and expenses. He also reassured that the Scholar Sectoral Board’s budget will be unaffected.

To transparent reporting

To improve Sanggunian’s financial practices, De Luna stressed the need for transparent financial reporting through the consistent submission of receipts, notes, or other proof of spending.

Echoing this, Delos Santos shared that the Sanggunian is working to align its finances across its offices through the Sanggunian budget tracker. He also proposed that the revised CFP include a benchmark utilization rate of 70% to ensure proper utilization of Sanggunian funds.

Lopez-Go also mentioned that the Sanggunian finance heads will soon gain access to the Student Activities Payment System, an online platform launched by the Office of Student Activities to track organizational expenses. This change aims to reduce DBM’s workload and ensure focused monitoring of fund requests.

Meanwhile, Gumba shared that SOSE has developed its own tracker to monitor internal spending, an initiative they hope other schools will adopt. He also stressed the need for better budget planning to create more reasonable and efficient proposals.

Moving forward, Delos Santos emphasized that the Sanggunian remains committed to transparency and accountability across all offices through responsible budgeting— ensuring every financial decision contributes to the organization’s long-term success.