CEBU, Philippines - The Commission on Audit has asked the Department of Education (DepEd) to explain why it requested Toledo City government to procure books not listed among their department orders.
COA said that the city government procured supplemental books amounting to P4,791,500 without considering the series of DepEd orders, thus resulting in the irregular expenditures.
The DepEd has issued various orders advising concerned government agencies, including local government units, on the specific guidelines of the procurement of instructional materials.
In 2012, COA said that the City of Toledo, based on the request of the OIC - Assistant Schools Division Superintendent, procured supplemental books titled Math for Life 1 and Math for Life 2 from Rex Bookstore in Manila.
The Bids and Awards Committee (BAC) reportedly resorted to the direct contracting method of procurement with REX Bookstore, being the exclusive distributor of the said books.
“Verification of the list of approved reading and reference materials from the various DepEd department orders revealed that the two textbooks were not among those listed, thus the procurement was irregular,†the audit report said.
Department Order No. 48, series of 2011 provides that DepEd offices and schools may purchase Supplemental Reading Materials SRMs based on the approved lists.
The purchase of SRMs shall be based on well-defined needs and priorities of the target users clearly articulated in a written report which is to be submitted by the procuring entities to the Office of the Secretary (OSEC), copy furnished the Instructional Materials Council Secretariat (IMCS) within one month after the issuance of the Resolution to Award (RTA).
The report shall include the basis of the purchase, details of the SRMs, and the distribution list (by school) of the SRMs procured.
COA said that the non-submission of the required report within one month, after the issuance of RTA, will be grounds for the imposition of appropriate administrative and other sanctions.
“The non-submission of this report may also trigger a full blown Internal Audit investigation of the concerned transaction,†it said adding that the report is required for any SRM procurement regardless of the source of funds, including those funded by Special Education Fund.
It noted that the said RTA and the required report should have been the main supporting documents upon payment for the said procurement. However, no report or resolution was attached to the disbursement vouchers.
COA recommended that the concerned schools division official be required to explain the requested procurement of the instructional materials as well as the BAC, in pursuing the procurement process without considering the department orders.
It further recommended that the City submit the required reports enumerated in the Department Order No. 48, series of 2011 to support the disbursements otherwise, the subject disbursements shall be disallowed in audit. (FREEMAN)