THE Pasig City government spent P447.4 million from its Special Education Fund (SEF) in 2021 in support of elementary, secondary, and early childhood care and development.
Government auditors said the amount was 55.92 percent of the total P800 million SEF made available during the year, leaving a balance of P352.6 million or 44.08 percent.
Out of the unused appropriations, the audit team noted that P135.616 million was set aside for Other Supplies and Materials Expenses (OSME) followed by P96.122 million under Textbook and Instructional Materials Expenses.
The city government explained that the OSME account pertains to the procurement of tablets and laptops for distribution to students and teachers in support of the implementation of the Basic Education — Learning Continuity Plan (BE-LCP) that was prepared only at the later part of the year.
Based on two purchase requests dated August 18 and September 7, 2021, the said expense item was increased to P218.243 million.
According to the co-chairman of the Pasig City School Board, there were still unissued tablets purchased in 2020 so Pasig decided to wait to determine the actual number of students enrolled before initiating the procurement process.
The city government is buying 1,110 laptops worth P55,000 each or a total of P61.05 million; 18,203 32GB tablets worth P7,000 each or a total of P127.421 million; and 4,962 16GB tablets worth P6,000 each or a total of P29.772 million.
“The effort given by management to address the problem brought about by the pandemic and adoption to distance learning in providing basic education learning continuity was highly commendable,” the Commission on Audit said.
However, it urged the city government to improve its planning and monitoring of SEF spending, noting the gadgets would not be available to school children when classes open because the procurement only began close to the opening of the school year.
“Aside from not being procured as planned due to the delay in the preparation of the PRs, the cost of these items totaling P218,243,000.00 was way above the amount allocated for OSME of P135,615,800,” the audit team noted.
