The Commission on Audit (CoA) has flagged the Department of Education (DepEd) over the construction of P4.3 billion school buildings that were yet to be recorded in its book due to lack of documentation.

The establishment of school buildings was based on a memorandum of agreement (MoA) between the DepEd and the Department of Public Works and Highways (DPWH).

It has a total budget of P4,344,917,554.18, with School Divisions in Negros Oriental Province and Dumaguete accounting for the biggest chunk at P1.8 billion.

The 2023 audit report, which covered Vice President Sara Duterte’s tenure as DepEd secretary, showed that the construction of 21 school buildings in various school divisions undertaken by the DPWH was already deemed completed.

However, CoA said it remained unrecorded in the books due to “the absence of some of the documents” such as the copy of the certificate of 100 percent completion; and property transfer report summary of school buildings transferred by DPWH to DepEd.

The deficiencies observed by the state auditors contradict the MoA, which provides that “all completed school buildings must be properly booked as assets upon acceptance thereto with the following supporting documents.”

“The roles and responsibilities of the DepEd as regards the recording and booking-up of school building projects of the [central offices, regional offices and school division offices] including school buildings constructed by the DPWH require that the DepEd Accounting Unit shall record in the Book of Accounts of DepEd the completed school building upon receipt of the signed Property Transfer Report by the DPWH,” the auditing body said.

In response, DepEd assured CoA to follow up on the status of the turn-over documents to the officials of DPWH and that it also instructed the Division Engineer to inspect the schools and make a report on the completed school buildings.

Thereafter, it guaranteed that its Division Accountant would immediately record the school buildings once the documents were available.