COA flags DepEd over P4.5-B distance learning fund deficiencies

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 (BELCP), 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 BELCP, 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 BELCP 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.