The Commission on Higher Education (CHED) clarifies news reports to belie the Commission on Audit (COA) findings on the P3.6 billion so-called “unaccounted Disbursement Acceleration Program (DAP) funds” of the State Universities and Colleges (SUCs).
The annual audit report executive summary, which was posted on the COA website last March 31, 2015, outlined observations and recommendations on CHED accounts and operations in 2013. It also narrated CHED’s courses of action based on the agreements in the Commission’s exit conference with COA in September 2014.
CHED maintains that the amount provided to the 110 SUCs are properly accounted for. Letters were issued to and received by all the SUCs dated June 27, 2014 to reiterate the need to submit audited liquidation reports.
To date, the unliquidated amount in 2013 has been reduced and liquidation reports properly accomplished as of December 2014. Further, the remaining balance or unused funds were automatically reverted to the National Treasury at the end of the said year.
While CHED has been strictly complying with COA requirements particularly COA Circular No. 94-013, it is stressed that each SUC has its own COA Audit Team to ensure that their expenditures are in accordance with state accounting and auditing rules and regulations. It was observed that one factor that contributed to the delayed submission of the SUCs’ reports to CHED is the late release of their audited liquidation reports.
In 2011, the DAP investment was intended to enhance the capacity of SUCs to modernize and upgrade infrastructure and facilities, fund research, development and extension (RDE) activities to benefit their communities, strengthen the capability of SUC executives, and provide access for poor but deserving students. In 2014, during the deliberation of the 2015 CHED Budget, the Commission reported to Congress that the DAP funds provided the much needed boost to the SUCs’ 2011 and 2012 budgets and was distributed in accordance with the joint guidelines approved by DBM and CHED in 2011. This occurred prior to the release of the Supreme Court decision concerning the unconstitutionality of the DAP in July 2014.
| Downloadable Files: |
| CHED SUCs’ DAP Funds Accounted for |