Findings No.4 COA Annual Audit Report 2006

July 26, 2008

Also, require the PPDO to conduct regular monitoring of the projects especially those which involve much amount for validation and to prepare validated report of accomplishment which would meet the needs or expectations of the top management or LCE for the decision- making.

Failure to assess the disbursement procedures in-place and to install measures in assessing the implementation of projects funded from the Special Education Fund (SEF) of P1,161,409.00 may result to inefficient implementation of the program/project of the local school board.

Section 91 of COA Circular No. 2002-113 prescribed the disbursement procedures on local school board fund or Special Education Fund (SEF) as follows:

“Disbursement procedures including the reports to be submitted by the accountable officer concerned are the same as those for the General Fund. However, disbursements shall be approved by the Local Chief Executive concerned as co-chairman of the local school board. The division/city superintendent of schools or the district supervisor concerned, as the case maybe, shall certify vouchers or payrolls as to validity, propriety, and legality of the claim involved.”

However, with the issuance of COA Circular No. 2006-02, the Head of the requesting Unit or his duly authorized representative shall prepare the Obligation Request (ObR) and the Disbursement Voucher (DV) and certify the necessity and legality of charges to appropriations and allotment under his direct supervision. He shall also certify to the validity, propriety and legality of supporting documents.

These procedures should regularly be assessed to determine whether these are carried on or observed

While it could be noted that the provision of Section 100 of RA 7160 was observed in utilizing the Special Education Fund which is among others, repair and maintenance of school buildings and other facilities of public elementary and secondary schools, totaling P 1,161,409.00 (Annex 4 ) it is, however, disclosed that the School Superintendent does not maintain records/listings of schools to be repaired for funding.

Most of the funding requests for the repairs and maintenance of school buildings and other facilities, from different school principals including those from school principals under the city divisions were acted upon without passing through and/or having the obligation request certified by the School Superintendent or his duly authorized representative as required.

Likewise, accomplishments on the implementation of projects funded under SEF were not monitored. No accomplishment report was required from the concerned recipient as basis for validation.

The Local School Board failed to assess the procedures on the disbursement of the SEF and to institute/install control measures in assessing whether the programs/projects are carried on efficiently.

There is a risk that projects on the repairs and maintenance of school buildings and facilities will be doubly funded, from the Department of Education national fund and local school board funds of the municipality, city and province.

There is also the probability that schools which maybe of less priority to be repaired may be funded instead, or ahead of those schools which really need to be repaired, such that less priority programs will be carried on/implemented.

The Local School Board represented by the School Superintendent as Co- Chairman agreed with our observations and committed to act on the recommendations in carrying out the local school board fund or SEF effective Calendar Year 2007.

Recommendation:

Require the District Supervisors province wide to submit to the School Superintendent a listing of the school’s priority to be repaired and other priority needs. The School Superintendent then evaluates and consolidates. Henceforth, prepare priority listing of schools to be repaired based on the listings submitted and also prepare details of the programs/projects/activities to be funded out of the Special Education Fund for control purposes.

Require the School Board Secretary to process the disbursements of SEF duly certified by the School Superintendent.

Also, require the submission of accomplishment report on the projects implemented for validation by the monitoring committee.

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Written by admin · Filed Under Commission on Audit, Misamis Occidental

Comments

One Response to “Findings No.4 COA Annual Audit Report 2006”

Vince Alit on December 4th, 2010 2:44 pm

12-4-2010, 6:44pm Pacific time, Marysville,Washington, I would like to know if this message is being read by anyone? I have made comments several places and I don’t see anyone responding? Thanks for your concern. Vince Alit

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