The Agency Budget Notes (ABN) on the Commission on Higher Education FY 2027 contributes to the conduct of more informed reviews and thorough deliberation of the agency’s proposed budget for FY 2027. The ABN provides budget-related information on agency plans and programs, and analyzes physical accomplishments and budget utilization performance. This publication also highlights audit findings and recommendations of the Commission on Audit. The ABN examines the past, current and proposed budget in terms of allocation by program and type of expenditure (i.e. by cost structure and by expense class).