The Commission on Audit (CoA) flagged the Tarlac provincial government over deficiencies in the utilization of its scholarship program intended for elementary, high school and college students.

In its 2023 report, CoA found that the scholarship program of Ramos, Tarlac, which started in 2019 under the Municipal Social Welfare and Development Office (MSWDO), had a budget of P750,000 last year.

Beneficiaries of the program comprised 36 students with disabilities in elementary, 23 students with disabilities in high school, 65 college students in the second semester of School Year 2022-203, and another 65 students in the first semester of School Year 2023-2024.

Each beneficiary elementary student is entitled to a P1,000 scholarship grant, while high school and college students are supposed to get P2,000 and P5,000, respectively.

Under a municipal ordinance, a scholarship committee must be formed to screen applicants and to recommend qualifiers to the local chief executive, or the mayor of the province for approval.

The said committee is also responsible for creating general policies for the scholarship program based on the provisions of the ordinance.

However, the audit report revealed that the constitution of the committee was only made in September 2023. 

It was found that the present scholars were already screened by the committee, but there was no proof presented.

Further, state auditors said the municipality did not comply with the initial scholarship amounts set forth by the ordinance, granting P7,000 per college student and P1,500 per both elementary and high school students.

Audit findings further revealed that some of the payouts were given to students who were enrolled in private universities or schools notwithstanding the ordinance mandating that qualified scholars must be enrolled in state universities and colleges within Region III if preferred or chosen course is not offered at Tarlac State University.

The head of the MSWDO told auditors that she just followed the rates being granted to scholars when she assumed office in 2020.

Moreover, she said that payments to listed scholars in CY 2020 were just continued during her term and that every time a slot became available, cases of the 4Ps graduates were studied for the selection of a replacement.

The auditing body noted that cash advances for the distribution of the grant to the scholars are being made by a staff of the MSWDO who selects beneficiaries. 

“Control over the financial transaction can be strengthened if the payout can be handled by the Treasury Office,” CoA said.

CoA told the Tarlac LGU that its treasury office shall be the one undertaking the payout to scholars, to which the municipality officials vowed they would heed.