COA orders PNU to return P9.6-M unused DAP funds

MANILA, Philippines - The Commission on Audit (COA) has ordered the Philippine Normal University (PNU) to return to the Commission on Higher Education (CHED) some P9.625 million in unused Disbursement Acceleration Program (DAP) funds.

In a 2014 report released recently, state auditors said the amount was part of the unspent balance of the funds released to PNU for the upgrading of its facilities and research program.

The audit team said the money should be returned to CHED for remittance to the Bureau of Treasury.

“A review of the subsidiary ledger on the three programs for implementation under the DAP from the transferred funds of CHED to PNU showed that as of June 30, 2014, the school had unused balance of P9.625 million,” state auditors said.

In a final ruling, the Supreme Court declared the DAP unconstitutional on Feb. 3 this year.

The COA report said the PNU president, through a letter addressed to CHED chairman Patricia Licuanan dated Feb. 23, raised concerns on whether or not the funds should be returned.

The school management retained the unspent budget under its Special Trust Fund account, state auditors said.