2023 audit: COA flags low DepEd performance in equipment procurement

THE Commission on Audit has flagged the Department of Education (DepEd) for low fund utilization in several projects that hampered its objective to upgrade education in the public school system.

The 2023 audit submitted to the office of DepEd Secretary Edgardo Angara on July 30, 2024 recommended the reevaluation of existing practices and procedures.

Among these projects were the P5.1 billion Learning Tools and Equipment for Science and Math Equipment (SME) and Technical Vocational Livelihood (TVL) Equipment; the P20.547 billion DepEd Computerization Program (DCP); and the P1.408 billion Last Mile Schools Program (LMSP).

“The objectives of the Learning Tools and Equipment Program which is to advance the learners’ education from public schools …were not realized due to low fund utilization…; non-attainment of procurement targets …; incomplete/delayed deliveries of goods to recipient schools,” the audit team said.

On the other hand, the Summary of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) as of December 31, 2023 for the DCP showed total allotments of P20.547 billion but only P10.29 billion or only 50.07 percent of the available funding was obligated.

From the 2023 appropriations of P11.362 billion only P2.183 billion or 19.22 percent was obligated.

“The objectives of the DepEd Computerization Program (DCP) were not realized when the program registered a low budget and disbursement utilization rates… and at the same time reflected a zero-accomplishment rate due to the CO’s (Central Office) inability to complete the procurement process for DCP FY 2023 in time for the proposed execution date,” the COA said.

Of the 98 Last Mile School facilities in the pipeline with a total contract cost of P1.408 billion, the audit team found that 76 were still incomplete. This despite the DepEd having already paid P211.233 million as mobilization fees.

Worse, the COA found that the agency has neglected to go after erring contractors to protect its interests.

“The DepEd was not able to attain the objective of the Last Mile Schools Program (LMSP)… and had not undertaken legal remedies such as the imposition of liquidated damages on the delayed