COA: DepEd failed to maximize P4.5-B learning program budget amid COVID-19 pandemic

The Department of Education (DepEd)'s spending of its P4.5-billion budget for the Basic Education Learning Continuity Plan covering years 2020 to 2022 has been marred by faulty procurement, delays, and inadequate supporting documents, the Commission on Audit (COA) said.

In its annual audit report on DepEd for 2021, state auditors said that the agency's Learning Continuity Plan was not properly implemented for the following reasons:

• lapses in budget utilization (P506 million)
• non-/incomplete submission of the required documents (P205.8 million)
• non-/delayed submission of perfected contracts and purchase orders and insufficiency of supporting documents (P390.8 million)
• non-compliance with the Procurement Law and other issuances on government procurement (P1.75 billion)
• inadequate supporting documents and other deficiencies in disbursements and procurements (P917.9 million)
• non-preparation/maintenance of prescribed forms for issuance and recording of inventory items (amount not indicated) and
• flawed/incomplete/delayed procurement, reproduction and delivery of Self-Learning Modules (SLM) (P753.9 million)

The commission said that under the Learning Continuity Plan, schools use SLMs as alternative learning materials to provide quality and equal access to education for all amid the COVID-19 pandemic, given uneven access to digital devices and online tools and slow internet connection.

In addition to SLMs, other schools conduct online classes and provide digital learning materials, assignments, and tasks that may be completed and submitted online.

"[The] review of the implementation of the Learning Continuity Program for 2021 revealed that the Accounting Division and other concerned offices in three regional offices failed  to submit journal entry vouchers, disbursement vouchers, liquidation reports, and other supporting documents related to the program," COA said.

"Other documents such as the required reports on funding and proper Statement of Expenditures were likewise not submitted to the Audit Team. Since government funds were not optimally utilized, the benefits that can be derived from the implementation of the program were not maximized, thereby affecting the realization of its envisioned objectives," it added.

Given the following findings, COA urged DepEd to take the following steps:

• strictly follow the provisions in the allocation, release, and utilization of Learning Continuity Fund as prescribed under DepEd Order No. 2020-018;
• revisit existing procedures in the downloading of funds by developing a clear policy defining, among others, the timetable on the release of the Sub-AROs to facilitate the effective and efficient implementation of the program;
• maximize the utilization of allotment received by coordinating  with the Schools Division Offices and implementing units to further identify and address identified  lapses and conduct close monitoring of the programs and activities to ensure that they are implemented as planned;
• direct the Bids and Awards Committee to fast-track the procurement process for the remaining funds in order not to delay the implementation of Learning Continuity Program for the succeeding quarters;
• require the Accountant to submit the lacking documents, exercise due diligence in processing of claims and ensure that all disbursements/utilization of government funds are authorized and properly supported with necessary documents to avoid audit suspension/disallowance, among others.

In response, DepEd spokesperson Michael Poa said that the delays and other problems encountered by the agency as mentioned in the COA report were mainly due to the pandemic.

"The justification given by the DepEd was that because of COVID-19 and all the surges that happened last year [and] including the lockdowns, there was really a delay in utilizing those funds," Poa said in an interview with ANC on Wednesday.

"There is also an aspect on self-learning modules...they (state auditors) said there was underdelivery, unutilized portion of the budget given [to DepEd]. Parts of it that weren't spent were because there were differences in the market prices so in the approved budget of the contract, it (amount needed) was higher and then the suppliers gave a lower quote," he added.

As to the procurement issues that include failed bids, Poa said that they will still have to look into it given that this happened in 2021 when the Education Secretary was still Leonor Briones.

The current Secretary of Education is Vice President Sara Duterte. —VBL, GMA News