CoA flags Laoag’s budget utilization
The state auditing body ordered the School Board of Laoag City government to keep a close eye on implementing programmed PPAs.
The state auditing body ordered the School Board of Laoag City government to keep a close eye on implementing programmed PPAs.

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The Commission on Audit has called out the Laoag City government for failing to utilize its funds worth over P10 million intended for programs, projects, and activities, or PPAs, in 39 public schools.
In its 2022 report, CoA found that out of the P18 million budgeted amount under the city's Special Education Fund for PPAs, only P7,697,161.59 was utilized, which accounts for approximately 42.76 percent of the total budget.
The SEF provides the source of funds for the supplementary annual budgetary needs for the operation and maintenance of public schools within the province, city, or municipality through an annual SEF budget.
The city government of Laoag, state auditors said, was not compliant with Joint Circular 1 series of 2017, set forth by the Department of Education, the Department of Budget and Management and the Department of the Interior Local Government on the needs for operation and maintenance of public schools.
"The formulation, approval, and utilization of the SEF Budget are the responsibility of the individual Local School Board in each province, city, or municipality," CoA said, citing the joint circular.
The audit findings revealed that the Laoag City School Board approved resolutions appropriating funds for the annual and supplementary budgets of 13 PPAs to support the operations and maintenance of 39 public schools, totaling P18 million.
Of the total, utility expenses such as water and electricity accounted for the biggest chunk at P5,826,200. The budget allotted for repairs and maintenance of buildings and equipment, which accounts for the third biggest budget at P2,396,800, was among the six PPAs whose funds remained unused as of the end of 2022.
"As the fund's purpose is to augment the DepEd budget for various programs of the department, it is crucial on the part of the board to carefully select PAs for which to allocate said funds that would address the current needs of public schools," the CoA said.
The state auditing body ordered the School Board of Laoag City government to keep a close eye on implementing programmed PPAs to ensure that optimum benefits for the public schools are achieved and that the fund intended for priority education programs is completely utilized.
The Laoag City government, however, assured auditors that they have carried out the said PPAs this year.