MANILA, Philippines - State-owned Eulogio Amang Rodriguez Institute of Science and Technology (EARIST) misused some P3.2 million in disbursement acceleration program (DAP) funds in 2013, the Commission on Audit (COA) said in a recent report.
In July 2014, the Supreme Court struck down as unconstitutional specific acts under the government’s controversial program.
Records show that the money was transferred by the Commission on Higher Education (CHED) in October 2012, with the contract awarded to Jemak Construction and Supplies, for the rehabilitation of four classrooms within its old high school building.
However, state auditors said in the report, released yesterday, that one of the four classrooms was converted into a conference room only 13 days after its completion, “resulting in a wastage of government funds.”
The school’s president, in a June 5, 2012 letter, signified his intention to avail of the financial assistance extended by CHED thru its Higher Education Development Fund to facilitate the rehabilitation of the four classrooms.
The COA said the DAP project was transacted without strictly observing the provisions of Republic Act 9184, the government procurement law, on the proper procurement procedures and documentation and payments that were effected despite the absence of required documents to ascertain its validity.
The audit team directed EARIST to submit the required documents and clarifications, submit liquidation report and return any unexpended balance of the fund to CHED.
The COA also told school officials to observe adequate and judicious planning before undertaking any project to prevent the wasteful disbursement of funds.