State auditors flagged various transactions that covered the utilization of P7.2 billion COVID-19 funds for the Basic Education Learning Continuity Plan (BE-LCP) implemented by the Department of Education.
The Commission on Audit disclosed in the recently-released 2020 Annual Audit Report (AAR) for DepEd that there have been lapses in the utilization of P3,220,873,835.58 in COVID 19 funds provided under the Bayanihan 1 and 2 laws implemented during the year.
Copy of the 2020 AAR was given to DepEd Secretary Leonor Magtolis-Briones.
“Moreover, the validity and propriety of BE-LCP financial/disbursement transactions totaling P4,009,042,807.72 were not fully ascertained by the Audit Team,” the COA report stated.
This adverse audit observation was noted as a result of the "non- or incomplete submission: of required documents for the transactions or the delayed or non-submission of perfected contracts, purchase orders and other supporting documents.
Auditors also noted the failure of DepEd to comply with the implementing rules and regulations of Republic Act No. 9184 or the Government Procurement Act and other issuances aimed and ensuring fair and honest transactions.
Disbursements made were not backed with sufficient supporting documents, COA revealed.
The lapses in the expenditure of P3.2 billion in COVID 19 funds included the delayed release of P1,390,073,721.10 to Regional Offices (ROs) by DepEd’s central office.
According to auditors only P915,626,354.65 or 41.02 percent of the P2,232,216,345.18 obligated allotments was actually disbursed by six ROs.
The state audit examiners have also observed the “flawed/incomplete/delayed procurement, reproduction and delivery of Self-Learning Modules to 15 ROs."
According to them the said lapses had affected the “overall effective implementation of the BE-LCP adopted by the Department to relentlessly carry out its mandate of providing quality basic education” notwithstanding the COVID-19 crisis.
The COA report said the DepED had received a total P10,788,769,000 for the provision of learning resources while P1.17 billion was transferred as additional funding for the implementation of BE-LCP.
Auditors said the low disbursement utilization rate in six regional offices were caused, among others, by the delay in the procurement and delivery of purchased items and other public health precautions prevailing during the year.
The audit report noted that the DepEd management had cited a number of reasons for the lapses such as the limited workforce and the imposition of movement restrictions for public health and safety.
“The audit team recognizes and understands the challenges posed by the current working condition,” COA stated.
The state audit agency said: “However, it has to be emphazied that the implementation of the program should not be affected by the setback in the timely release of the fund to maximize the benefits that can be derived therefrom and to assure the overall preparedness of the implementing schools in order to continue students’ learning amidst the threat and uncertainties brought about by the pandemic.”
“Since government funds were not optimally utilized, the benefits that can be derived from the implementation of the BE-LCP program was not maximized thereby affecting the realization of its envisioned objectives,” the audit team said.
The BE-LCP was implemented to allow learning among basic education students amid the threat of the COVID-19 pandemic. This is carried out by allowing the use of self-learning modules as alternative learning materials, aside from permitting the conduct of online classes among students.