COA doubts validity of Cebu’s P77.8M special education fund budget
The Commission on Audit (COA) has expressed doubt about the validity of the Cebu provincial government’s P77.8-million Special Education Fund (SEF) budget for the provincial school board.
This was because the budget was not supported with the list of identified programs, projects and activities (PPAs) as required under Section 100(b) of the Local Government Code.
In its 2017 annual audit report, the COA pointed out that the PPAs would not have been known at the time of the budget’s approval, rendering it questionable.
This indicated a lack of “proper budget planning and preparation” which should have aided in the efficient implementation of the priority PPAs.
The absence of this requirement also meant it could not be determined if the budget contained allocations for Early Childhood Care and Development (ECCD) programs as required by the Early Years act of 2013.