The Commission on Audit has described as below par the Department of Education’s overall accomplishment rate in delivering manuscripts, textbooks, and learning materials, noting that aside from depriving learners and teachers of quality educational materials, the department also failed to spend over P1.03 billion for the program.

In the 2019 annual audit report for DepEd, CoA disclosed that DepEd disbursed over P7.60 billion for various expenditures notwithstanding the lack of supporting documents and legal basis to support the disbursements made in 2019.

Also included in the list of adverse audit findings is the failure of DepEd to liquidate some P1.92 billion in cash advances.

CoA said at least P250.47 million of the unliquidated amount cover expenses that were unliquidated for more than one year up to 10 years while P3,012,252 in cash advances were not liquidated by retired, resigned, or deceased employees from Regional Offices 2, 3, 5, 6, and 8.

In the audit report submitted recently to DepEd Secretary Leonor M. Briones, the team of auditors headed by Director Elinore Lavilla said the Overall Accomplishment Rate of 46.98 percent and 17.96 percent were gauged for the procurement and delivery, respectively, of manuscripts, textbooks, and learning materials under the Textbook and Other Instructional Materials Program for 2019.

The low accomplishment rate had “deprived its learners and teachers of adequate and quality learning materials in the public schools nationwide.”

CoA blamed the “extensive and meticulous process” of procurement for the sluggish rate of accomplishment.

“Out of the total allotments of P3,793,017,568.48, only 26.61 percent or P1,009,339,311.82 was obligated and 4.19 percent or P158,961,752.53 was disbursed, resulting in reversion of a total of P1,038,632,580.98 unobligated allotments pertaining to continuing appropriation,” the audit report stated.

CoA urged DepEd to “exert efforts in maximizing the utilization and implementation of the TOIMP for the benefit of learners and teachers.

The audit body asked that the remaining issues in the warehouses such as low lighting in the storage rooms and disposal of scrap materials be addressed immediately.

“Various disbursements incurred by DepEd CO and its ROs in the aggregate amount of P7,603,011,435.27 were paid despite inadequate supporting documents and or without legal basis to support the claims, contravenes applicable laws, rules, and regulations, hence, casting doubt on the validity, propriety, and reasonableness of expenditures using government funds,” auditors reported.

They said post-audit examinations of various transactions were paid despite incomplete supporting documents, thus, violating Republic Act 1445 and CoA Circular No. 2012-001.

Among the transactions questioned were the monetization of leave credits of Zamboanga del Sur personnel, P6.87 million; contractors’ billing in Dinagat Island, P4.48 million; progress billing payments in Cebu and Bohol, P439 million; procurement of learning resources, P23.98 million; repair of Gabaldon type school building in Marinduque, P9.41 million, and four contracts for consultancy services for basic education facilities, P45.5 million.

CoA said the DepEd management must direct the officials behind the disbursement to “submit legal basis” to support the claims and justify while a notice of disallowance must not be issued.

Auditors stated that management must “cause the immediate refund on all irregular, unnecessary, extravagant, excessive, and unconscionable” expenses.

Deficiencies were noted in the granting, liquidation, and monitoring of cash advances in 2019, audit examiners disclosed.

This resulted into the accumulation of unliquidated cash advance that had an outstanding balance of P1.922 billion.