The Local School Board bought textbooks and supplementary materials that were not on the approved DepEd lists and did not follow the required process of getting approval from the DepEd central office before purchasing.

Why It Matters

Recommended Actions

• Require (a) 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
• (b) LSB to support the payment of (i) self-learning modules with DepEd guidelines or memorandum that the same was not funded by the DepEd
• And (ii) textbooks and supplementary materials/workbooks with written report submitted to the OSEC and BLR before the start of procurement justifying the necessity to procure the textbooks
• And (c) the MA to (i) submit the complete DVs and SDs to support claims against the SEF budget including the distribution lists for the procured textbooks and supplementary materials/workbooks aggregating to ₱17,482,596.80 and school supplies amounting to ₱2,975,425.40
• And (ii) recognize the acquisition of textbooks and similar materials in accordance with the prescribed Chart of Accounts under COA Circular No. 2015-009 dated December 1, 2015.

Original Audit Finding Excerpt

"Contrary to both Orders, the LSB procured and paid for the textbooks without conforming with the aforementioned DepEd guidelines. Audit showed that the textbooks were not included in the lists provided. Moreover, there was no attached proof of communication to the OSEC and/or BLR justifying that the needed books, although not in the list, were consistent with the needs of their schools."

Source Document