COA questions use of Talisay education fund

CEBU, Philippines – The allocations made for the Special Education Fund in Talisay City were not properly implemented in accordance with the guidelines set for its utilization.

The Commission on Audit, in an audit report as of December 2014, noted this observation, calling the attention of the Local School Board (LSB) for "irregularly disbursing" P2,742,854 from SEF for socio-cultural activities.

COA found out that the disbursements were used for the joining of Sinulog sa Kabataan 2014, P2.537 million; Miss Nutrition Week, P38,600; Rizal Day celebration, P33,200; Supreme Student/Pupil Organization, P55,850; Alternative Learning System celebration, P24,500; and various expenses, P53,704.

"The objectives for the creation of Special Education Fund were not fully attained because the programs, projects and activities funded through SEF by the LSB were not prioritized and implemented," the report read.

Section 272 of the Local Government Code provides that the SEF shall be allocated for the operations and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals and sports development, as determined and approved by the board.

COA has reminded the school board of Talisay City to provide facilities and equipment rather than prioritize the activities for schools and students.

The LSB is chaired by Mayor Johnny De los Reyes.

The mayor, during the exit conference last February, already justified that their payment was based only on the approved budget by the LSB.

COA advised the LSB to prepare its budget based on projects that are considered priorities under SEF. It also recommended to the city government to justify and explain the payment of expenditures, which were beyond the purposes of the SEF.

Meanwhile, the COA also questioned the expenses incurred during the 11th Founding Anniversary of DepEd Talisay City and Teachers' Day amounting to P884,109.

COA said the prizes that were given appeared to be "unnecessary and excessive."

In its review, COA discovered that the charges and disbursements were made for prizes, purchases of T-shirts given to teachers, supplies and bus rentals. The activity was held in Victorias City, Negros Occidental.

COA reminded the DepEd officials of the city to stop the practice of charging expenses not in accordance with the law. It asked the city and the LSB to explain the basis of charging the expenses.

If the COA regional office will not be satisfied with the explanation, the persons who authorized the payment will be held liable and required to refund the cost of the items that were purchased.