04/09/2026
𝐒𝐒𝐒-𝐂𝐎𝐀 𝐑𝐞𝐥𝐞𝐚𝐬𝐞𝐬 𝐐𝐮𝐚𝐥𝐢𝐟𝐢𝐞𝐝 𝐎𝐩𝐢𝐧𝐢𝐨𝐧 𝐟𝐨𝐫 𝐭𝐡𝐞 𝟐𝐧𝐝 𝐒𝐞𝐦𝐞𝐬𝐭𝐞𝐫 𝐨𝐟 𝐀.𝐘. 𝟐𝟎𝟐𝟓–𝟐𝟎𝟐𝟔
After a thorough examination of the financial records and statements of the Sociology Students’ Society (SSS) for the Second Semester of Academic Year 2025–2026, the Sociology Students’ Society – Commission on Audit (SSS-COA) hereby renders a 𝐐𝐮𝐚𝐥𝐢𝐟𝐢𝐞𝐝 𝐎𝐩𝐢𝐧𝐢𝐨𝐧 on the organization’s financial statements for the period under review.
While the financial statements fairly reflect the Organization’s cash flows for the period in material aspects, the Commission identified material exceptions that affected the overall integrity of the financial statements. These exceptions were duly considered in the course of the audit and form the basis for the qualification of the opinion rendered by the Commission.
A Qualified Opinion does not disregard the entirety of the financial records; rather, it formally recognizes areas in which the submitted financial documentation and related records did not sufficiently meet the standards necessary for an unqualified assessment. The issuance of this opinion underscores and emphasizes the responsibility of the organization to ensure that every financial transaction is transparently accounted for.
The SSS-COA remains committed to fulfilling its mandate of promoting accountability, transparency, accuracy, and integrity in the financial affairs of the Sociology Students’ Society. For transparency, accountability, and responsible stewardship, the SSS-COA is committed in ensuring that the organization’s financial affairs are subjected to proper examination and reported with the highest degree of integrity.
