COA flags DepEd over P4.5 billion distance learning fund deficiencies

MANILA, Philippines — The Commission on Audit (COA) has flagged the Department of Education (DepEd) over “deficiencies” in the utilization of funds amounting P4.527 billion intended for the implementation of the Basic Education Learning Continuity Plan (BE-LCP), also referred to as distance learning program, for school years 2020-2021 and 2021-2022.

In its 2021 annual audit report on the DepEd, the COA noted that of the P16.405-billion fund allocated by Congress to the DepEd under Republic Act 11469 or the Bayanihan to Heal as One Act (Bayanihan I) and RA 11494 or the “Bayanihan to Recover as One Act” (Bayanihan 2) for the implementation of the BE-LCP, a total of P12.07 has already been downloaded to the DepEd Central Office, regional offices (ROs) and schools division offices as of Dec. 31 last year.

The audit, however, said a review of the implementation of the BE-LCP revealed several deficiencies covering funds worth P4.527 billion, among them “lapses in budget utilization” by the ROs of the National Capital Region (NCR) and Regions 3, 7, 8 and 13 totaling P506.315 million; “non-/incomplete submission of the required documents regarding BE-LCP” fund utilization worth P205.8 million by ROs 5, 6 and 8; and “non-/delayed submission of perfected contracts and Purchase Orders” worth P390.761 million by ROs NCR, 1, 3, 9 and 13.

Also flagged was P1.752-billion worth of BE-LCP-related procurements by ROs NCR, 1, 3, 4-A, 5, 8, 9, 10 and 13 for “non-compliance” with the implementing rules and regulations or IRR of RA 9184 or the Government Procurement Reform Act, and other issuances on government procurement.

Meanwhile, P917.876-million worth of disbursements and procurements still by the ROs NCR, ROs 1, 3, 4-A, 9 and 13 as well as 4-B were flagged for “inadequate supporting documents and other deficiencies.”

The ROs NCR 1, 3, 5 and 13 were likewise called out for non-preparation of the prescribed forms or improper recording of inventory items, though the value of the items was not indicated in the audit report.

Lastly, the COA flagged the “flawed/incomplete/delayed procurement, reproduction and delivery of self-learning modules (SLMs) worth P753.88 million by the ROs NCR, Cordillera Administrative Region (CAR), 1, 3, 4-B, 5, 8, 9, 10, 11 and 13.

“Considering the urgency and importance of the printed materials, the incomplete/non-availability of modules on the period in which it is supposed to be used deprived the learners of better learning opportunity and hampers the continuity of the learning process of students during this time of pandemic contrary to the program’s objective,” the COA said.

In the same audit report, the COA also called out the DepEd over poor utilization of P2.451 billion in COVID-19 response fund allocated under the Bayanihan 2.

Among the adverse findings noted by the audit body was ROs 1 and 4-B’s “inclusion of ineligible beneficiaries and lack of supporting documents for disbursements” worth P4.45 million in connection with the implementation of the Bayanihan 2 Basic Education Program.

The RO 1 and RO 6 were also flagged for the grant of hazard pay to several employees amounting P1.537 million, despite the lack of prior authorization from the office head and other supporting documents.

The CO was likewise called out for the purchase, through the Department of Budget and Management - Procurement Service (DBM-PS), of 39,583 laptops for public school teachers amounting P2.4 billion.

The purchased items were “pricey” for an entry-level type of laptop, thus, resulting in “significant decrease in the number of units provided to intended users,” according to the COA.

“Apparently, the supposed number of laptops to be procured of 68,500 units was significantly reduced to 39,583 units which was mainly due to the huge increase of estimated cost from P35,046.50 (per unit), based on the DepEd’s submitted and approved Agency Procurement Request, to P58,300 (per unit) anchored on the DBM-PS’ recommendation, which was duly accepted by the DepEd,” the audit body said.

“The huge difference of P23,253.50 per unit price resulted in significant decrease by 28,917 laptop computers, purportedly for distribution to intended recipient-teachers which could have helped them in performing their tasks in the blended learning set-up. Consequently, an estimated 28,917 teachers were deprived of the possible benefits from the supposed provision of these laptops,” it added.

The RO NCR was called out for the procurement of “overpriced” air purifiers and multivitamins amounting P2.728 million.

Lastly, RO 5 was called out for various deficiencies in the utilization of P41.91 million of its COVID funds, such as the non-delivery of its procured health and safety supplies, failure to impose liquidated damages against erring suppliers and lack of distribution lists of its COVID-19-related procurements.

“The inability to deliver the aforesaid Health and Safety Supplies on time also deprived the beneficiaries to timely enjoy the benefits extended by the Program,” the COA said.