A RECENT audit by the Commission on Audit has brought to light significant concerns involving P2.2 billion in education-related procurements under the Ministry of Basic, Higher, and Technical Education in the Bangsamoro Autonomous Region in Muslim Mindanao.
The findings, based on a special fraud audit, point to procedural gaps that may have exposed public funds to risk.
According to COA’s Special Audit Team, transactions amounting to P2,221,488,155.57 were processed despite incomplete supporting documentation.
The report emphasized that the absence of required records raises questions about adherence to established auditing and procurement standards, which are designed to ensure transparency and accountability in public spending.
Two major procurement activities were examined: the acquisition of textbooks and learning materials worth P1.77 billion for the 2025 – 2026 school year and P449.23 million for learner and teacher kits sourced from a single supplier.
Auditors noted patterns in the processing of disbursement vouchers, including instances where dozens were approved within a very short period, suggesting possible weaknesses in internal controls.
The audit further stated that payments totaling over P2.24 billion were released based on certifications by responsible officials, even in the absence of complete documentation required under existing procurement regulations.
COA cautioned that such practices may undermine safeguards intended to protect government resources.
In addition, the report identified issues in several contracts, including concerns related to joint venture arrangements and compliance with bidding requirements.
There were also observations regarding projects that proceeded without fully meeting conditions such as performance security prior to contract execution.
Other findings included delayed deliveries in certain procurement contracts and the non-imposition of corresponding penalties, as provided under contract terms.
COA has directed concerned officials to submit explanations and supporting documents.
The agency underscored that its findings are based on available records and due process, with the goal of strengthening systems and ensuring accountability in the use of public funds.
