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Facade of the Department of Education Central Office in this photo taken on July 18, 2024.  Jonatjhan Cellona, ABS-CBN News

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DepEd Turnover Ceremony

Paige Javier

ABS-CBN News

<div><span class="fr-img-caption fr-fic fr-dib" style="width:950px"><span class="fr-img-wrap"><img src="https://od2-image-api.abs-cbn.com/prod/editorImage/172542182065220240718-deped-duterte-angara-turnover-JV0052.jpg" style="width:950px" class="fr-fic fr-dib" alt="Facade of the Department of Education Central Office in this photo taken on July 18, 2024.  Jonatjhan Cellona, ABS-CBN News "/><span class="fr-inner" style="text-align:left"><span id="isPasted" style="color:rgb(51, 51, 51);letter-spacing:normal;orphans:2;text-align:left;text-indent:0px;text-transform:none;widows:2;word-spacing:0px;-webkit-text-stroke-width:0px;white-space:pre-wrap;background-color:rgb(255, 255, 255);text-decoration-thickness:initial;text-decoration-style:initial;text-decoration-color:initial;display:inline !important;float:none">Facade of the Department of Education Central Office in this photo taken on July 18, 2024. <em> Jonatjhan Cellona, ABS-CBN News</em></span><em> </em></span></span></span></div><div><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">MANILA – The Commission on Audit has flagged the Department of Education for its failure to settle nearly P12.3. billion from its 2023 budget.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">In its annual audit report for 2023, state auditors said DepEd&#x27;s disallowances, suspensions and charges totaled P12.3 billion by year-end.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">&quot;Non-compliance with the existing laws, rules and regulations resulted in P10,099,733,281.52 in suspension, P2,190,140,136.53 in disallowance, and P7,383,880.88 in charges, for a total of P12,297,257,298.93 as of December 31, 2023, which remained unsettled,&quot; the COA said.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Vice President Sara Duterte was still DepEd Secretary for the said fiscal year. She resigned from the Cabinet post last June.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><a href="https://news.abs-cbn.com/news/2024/9/2/lawmaker-says-vp-duterte-left-behind-many-problems-on-deped-programs-2014">Lawmaker says VP Duterte &#x27;left behind many problems&#x27; on DepEd programs</a></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">According to the COA report, the Notice of Suspension reached P10,099,733,281.52, the Notice of Disallowance amounted to P2,190,140,136.53, while the Notice of Charge totaled to P7,383,880.88 at the end of fiscal year 2023.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">State auditors noted that the DepEd&#x27;s starting unsettled balance on December 31, 2022 stood at around P11.3 billion, with the total increasing to P12.3 billion by the end of 2023.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">In the breakdown of the unsettled amount, DepEd had P9.2 billion under the Notice of Suspension and incurred an additional P4.1 billion. COA said DepEd only settled P3.2 billion, leaving the total NS at P10.1 billion by the end of 2023.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">DepEd incurred P58 million additional disallowances, pushing the total to P2.2 billion by year-end. The report said the agency settled P23.4 million of the total.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">The DepEd central office had the highest amount of disallowances at P1.2 billion, none of this amount was settled by year-end.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">As for the Notice of Charges, COA said DepEd did not incur new charges but it only settled P177,648.39 of the P7.6 billion starting balance from 2022. </span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><a href="https://news.abs-cbn.com/news/2024/9/3/coa-flags-lapses-in-deped-s-p5-69-b-school-based-feeding-program-1550">COA flags lapses in DepEd&#x27;s P5.69-B school-based feeding program</a></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Based on a COA circular, auditors shall issue a Notice of Suspension “for transactions of doubtful legality/propriety/regularity which may result in pecuniary loss of government.” </span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">If the transactions in question are not explained or validly justified with legal basis or documentation, these may be disallowed in audit.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Auditors will then issue a Notice of Disallowance (ND) or Charge for “transactions which are irregular/unnecessary/excessive and extravagant” as well as those considered illegal.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">NDs are issued to notify those responsible for the disallowance and must be settled within six months from receipt.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">As for the Notice of Charge, auditors issue this for wrong appraisal or assessment; or if the amount billed or collected is less than what is due the government.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><a href="http://www.abs-cbnnews.com/news/2024/9/3/coa-only-192-out-of-6-379-classrooms-built-by-deped-in-2023-1848">COA: Only 192 out of 6,379 classrooms built by DepEd in 2023</a></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">In the same COA Circular, state auditors said those responsible must settle the suspension or disallowance/charge.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">&quot;An audit suspension or disallowance/charge shall be settled by the persons responsible or liable therefor through compliance with the requirements, or payments/restitution or by any of the modes of extinguishment of obligation provided by law,&quot; it said.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">In response, DepEd management agreed “to cause the immediate settlement” of the balance.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Once the suspension or disallowance/charge is settled, auditors will issue a Notice of Settlement or Suspension/Disallowance/Charge or NSSDC.</span></div><div><br/></div><div><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap"><strong>UNLIQUIDATED CASH ADVANCES NEAR P7-B</strong></span></div><div><br/></div><div><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Similarly, state auditors called out DepEd for P7 billion in unliquidated cash advances.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">&quot;The DepEd did not strictly adhere to the laws, rules and regulations in the grant, utilization and liquidation of cash advances (CAs) which resulted in the accumulation of unliquidated CAs amounting to P6,959,017,036.51 contrary to prescribed rules and regulations,&quot; it said. </span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">COA reported the DepEd central office and all its regional offices accumulated hefty unliquidated cash advances.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">&quot;The existence of substantial accumulated unliquidated CAs is attributable to the lapses in the controls placed by Management in the granting, liquidation and monitoring of CAs, in disregard of the existing rules and regulations,&quot; COA said.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><a href="https://news.abs-cbn.com/news/2024/9/2/deped-says-no-role-in-vp-sara-duterte-s-children-s-book-1800">DepEd says &#x27;no role&#x27; in VP Sara Duterte&#x27;s children&#x27;s book</a></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">The audit team said deficiencies included the grant of additional cash advances worth over P280 million despite the non-liquidation of previous ones.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">COA also found long-standing unliquidated cash advances not liquidated within the prescribed period amounting to more than P1.3 billion as &#x27;outstanding accountabilities&#x27; of administrative officers who have retired, resigned, died, or went absent without official leave.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Auditors noted P4.6 million in cash advances granted &#x27;without legal/proper authority and/or specific purpose&#x27; in several regional offices. There was also a transfer of cash advances from one AO to another worth P107.9 million. </span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Meanwhile, the COA also discovered cash advances of P56.5 million granted to AOs &#x27;not bonded or with inadequate bond&#x27; while P191.4 million was used for payment of SRI and other payable through cash advances instead of direct payment.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Other deficiencies in CAs found by state auditors reached P140.4 million.</span><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap"></span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap"><br/></span><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Concerned offices agreed to recommendations, including to stop granting additional cash advances if liquidations of previous ones are not yet done, enforce liquidation or settlement of unliquidated CAs to concerned AOs still in service, and salaries if they fail to liquidate outstanding balances and to impose appropriate penalties on erring AOs.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">They will also ensure that CAs are granted for specific purposes and to designated AOS, refrain from transferring CA to establish proper accountability and to pay suppliers directly instead of using through advances.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">ABS-CBN News has reached out to Duterte, through her spokesperson lawyer Michael Poa for comment on the COA findings. </span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap">Poa said they have yet to receive a copy of the report.</span></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap"><a href="https://news.abs-cbn.com/news/2024/9/3/vp-duterte-says-no-misuse-of-ovp-confidential-funds-1934">VP Duterte says no misuse of OVP confidential funds</a></span></div><div><br/></div><div dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="color:#000000;background-color:transparent;text-decoration:none;vertical-align:baseline;white-space:pre-wrap"> <span class="fr-video fr-deletable fr-fvc fr-dvb fr-draggable" contenteditable="false" draggable="true"><iframe width="640" height="360" src="https://www.youtube.com/embed/kMyqdcsYkY8?&amp;wmode=opaque&amp;rel=0" frameBorder="0" allowfullscreen="" class="fr-draggable"></iframe></span></span></div><div><br/></div><div><br/></div>

<p>The Commission on Audit has flagged the Department of Education for its failure to settle nearly P12.3. billion from its 2023 budget.</p>

The Commission on Audit has flagged the Department of Education for its failure to settle nearly P12.3. billion from its 2023 budget.

COA flags DepEd's P12.3-billion disallowances, suspensions and charges

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COA flags DepEd's P12.3-billion disallowances, suspensions and charges

Paige Javier,

ABS-CBN News

Published September 04, 2024 12:05 PM PHT

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Updated September 04, 2024 09:16 PM PHT

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