School board told: Reimburse P1.2M used in door prizes

CEBU, Philippines - The Commission on Audit has recommended that members of the Cebu City School Board that approved the spending of P1.2 million from the Special Education Fund (SEF) to purchase appliances as door prizes during Teachers’ Day Celebration refund the amount.

COA said Section 272 of the Local Government Code provides that the SEF, equivalent to one percent of the Real Property Tax (RPT) collections, shall be spent only for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined by the Local School Board.

 COA said there was no document to support the legality of the disbursement.

In 2012, COA also questioned the move of Mayor Michael Rama to give P10,000 as bonus for teachers in the city. COA described the expense as “excessive” and unreasonable.

 COA Circular No. 2012-003 dated October 29, 2012 cites that spending for Christmas celebrations and other similar activities is among those considered “excessive expenditures of government funds,” which may ultimately result in the dissipation of scarce fiscal resources of government.

 â€œThe city could have delivered basic services even if there were no prizes awarded to its personnel,” COA said.

 COA recommended that city officials observe the guidelines stipulated under the said circular and other related rules and regulations in any disbursement of government funds, as well as in the recording of payments in appropriate accounts.

 â€œWe recommend that the city and the Local School Board officials who approved the said transactions be held liable and be required to refund the cost of the items purchased,” COA said.  (FREEMAN)