Instead of buying handbooks: School board told to put up buildings

CEBU, Philippines – The Commission on Audit has reminded the local school board of Mandaue City to construct more school buildings, provide facilities, and equipment rather than prioritize the procurement of instructional materials and handbooks for students.

COA has found out that the fund allocated for the Special Education Fund was not clearly defined, prioritized, and implemented in accordance to Section 272 of R.A. No. 7160.

Section 272 of R.A. No. 7160 provides that the proceeds from the additional one percent (1%) tax on real property accruing to the special education funds (SEF) shall automatically be released to the local school board: that the proceeds shall be allocated for the operation and maintenance of public school, construction and repairs of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the local school board.

Review of transactions under the Special Education Fund showed that from 2007 up to 2009 the local school board had prioritized the purchase of instructional materials and workbooks.

Records showed that the purchase of supplementary instructional materials had increased by P13,521,847.50 or 101% from 13,337,944,60 in 2007 to P26,859,792.10 in 2009 wherein out of the total appropriation for maintenance and operating expenses for 2009.

With this, COA said that purchase of instructional materials and workbooks is only supplementary since it is the obligation of the Deped to provide textbooks and instructional materials for use in the public schools.

With its findings, COA then recommended that the local school board see to it that funds allocated for SEF should be clearly defined and implemented in pursuant to Section 272 of RA 7160.

COA further stated that the construction of classrooms and repairs and maintenance of school buildings,facilities and equipments should also be given priority in order to provide the public school students of the city a good learning structures. (FREEMAN)