CASE STUDY: The Strategic Execution Paradox: Diagnosing Governance, Auditing Failures, and Operational Disconnects at the University of Cagayan Valley

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{"abstract":"This case study diagnoses systemic breakdowns in strategic execution and performance auditing at the University of Cagayan Valley (UCV). Leveraging findings from the 2026 Strategic Performance Optimization and Institutional Alignment Program (SPOIAP) audit, it investigates why high-level five-year strategic plans consistently fail during annual execution cycles, despite established three-tier governance structures for review and operational alignment. The SPOIAP audit uncovered significant institutional dysfunctions, revealing widespread compliance gaps, operational omissions, and administrative oversight failures. Key discoveries include the complete absence of performance reviews, catch-up plans, and operational plans in critical divisions such as Finance (Key Result Area 7) and the Executive Vice President's office (KRA 9). Furthermore, the audit identified significant errors in scope delegation, notably the evaluation of institutional academic strategy (KRA 1) at a single college level rather than the university-wide Vice President for Academic Affairs level. Across several Key Result Areas, particularly KRA 1 (Instruction & Curriculum) and KRA 8 (Ethical & Participatory Governance), numerous mandatory strategic programs were entirely omitted from annual review matrices, and a high rate of zero accomplishment was recorded for included activities. These findings highlight severe structural disconnects within UCV's governance framework, raising critical questions about accountability, executive oversight, and the effectiveness of current strategic performance management systems. To address these systemic issues, a four-pillar governance realignment framework is proposed: (1) elevating the KRA 1 performance review to the institutional VPAA level, (2) mandating immediate formulation and submission of comprehensive plans for KRA 7 and KRA 9, (3) systematically reintegrating all omitted strategic programs into the active review matrix, and (4) converting narrative catch-up plans for zero-yield programs into concrete, quantitative milestone metrics.","abstract_source":"original","authors":["RONNIE ESPERGAL PASIGUI","Jade M. Peralta","Albert Palatan","Jay-el Reyes","Mary Ann Pascua"],"date":"2026-09-15","doi":null,"id":10246,"issue":1,"journal":{"issn":"3082-0815","name":"Journal of Applied Research in Higher Education"},"pdf_sha256":"1c9d28c9a13af45e4cd7d34aa993465aae56ceeca0fde80a8cadc0170aafe189","schema":"scimatic-article/1","title":"CASE STUDY: The Strategic Execution Paradox: Diagnosing Governance, Auditing Failures, and Operational Disconnects at the University of Cagayan Valley","volume":1}

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