The municipality used its education fund improperly. The bidding committee did not check bidders thoroughly, and some books were bought without following the rules. The issues have not been fully corrected.

Why It Matters

Recommended Actions

• Require the BAC to require from the prospective bidders the submission of updated eligibility documents, statement of all its ongoing government and private contracts, including contracts awarded but not yet started, latest financial statements stamped received by the BIR, SLCC and NFCC;

Original Audit Finding Excerpt

"Infractions were noted on the utilization of the SEF budget such as (a) failure of the BAC to diligently perform its role in the preliminary examination, bid evaluation and post qualification of bids which resulted in awarding of contracts to suppliers with deficient financial requirements; and (b) procurement of supplemental reading materials and textbooks without adhering to prescribed guidelines and recording to the appropriate account contrary to the 2016 RIRR of RA No. 9184, COA Circular No. 2012-003 dated October 29, 2012, DepEd Order Nos. 018 and 53 dated July 20, 2020 and June 30, 2016, respectively."

Source Document