The Commission on Audit has flagged the Department of Education for using for other purposes P25.6 million in funds allocated for the salaries and benefits of personnel from 2020 to 2022.

The funds were used to procure office supplies and to cover payments other than salaries and benefits of personnel, the CoA said in its report.

Those involved were three secondary schools under the Manila School Division Offices.

They were the Tondo High School, Carlos P. Garcia High School, and Rajah Soliman Science and Technology High School. The transactions numbered 509 involving a total amount of P25,648,461.

Auditors said DepEd's expenditure breached the 2020-2022 General Appropriations Act, which stipulated that appropriations for personnel services must be used to pay personnel benefits authorized by law.

"All money appropriated for functions, activities, projects and programs shall be available solely for the specific purposes for which these are appropriated," CoA said.

The audit showed that the Obligation Request and Status had P23,207,870.66 worth of transactions obligated as "Payment of Salaries and Wages."

However, it was discovered by CoA that the disbursement vouchers and supporting documents were actually for the procurement of office supplies, construction materials, cleaning materials, and other supplies, as well as for security services.

Further, CoA said other obligations for procurements and security services, although properly described in the ORS, were charged against the Personnel Services fund.

"Also, the Report on Utilization of NCA for calendar years 2020, 2021, and 2022 submitted by the schools confirmed that the questioned transactions were charged against the PS allocations," CoA said.

Moreover, CoA noted several deficiencies in the DepEd's questioned transactions, including resorting to "shopping" as an alternative mode of procurement for all purchases of supplies, as well as splitting purchases into smaller amounts to avoid the requirement of posting the procurement opportunities to PhilGEPS, among others.

CoA directed DepEd to refrain from charging expenditures unrelated to the payment of personnel benefits to the PS fund and to hold the school official responsible for the unauthorized use of funds liable pursuant to Section 103, Chapter 5 of Presidential Decree 1145.