Госаудиторы Филиппин выявили недостачу в 278,9 млн песо в фондах детского ухода

State auditors flag P279M in child care funds By Pexcel John Bacon THE Department of Education’s Early Childhood Care and Development Council failed to account for P278.9 million in fund transfers to local governments despite the completion of the projects they financed, state auditors said, raising concerns over the agency’s monitoring of public funds. “Although management has established directive, detective and preventive controls over fund transfers, these measures were not consistently and diligently implemented,” the Commission on Audit (CoA) said in a report released last month. CoA said transfers to 237 local government units (LGU) remained unliquidated as of Dec. 31, 2025, even though the funded programs and projects had already been completed. The lapse resulted in expenses not being recognized in the proper accounting period and caused misstatements in affected accounts. The state auditor cited failures to regularly monitor unliquidated transfers, review fund use and issue demand letters to LGUs. It noted that the same issue had been identified in previous audits. CoA said the nonsubmission of liquidation reports violated existing rules requiring recipients to submit use reports once projects are completed. Auditors recommended that the council’s accountant, engineering unit and program and policy unit require 230 LGUs to immediately submit liquidation documents. They also urged the agency to coordinate with the Department of the Interior and Local Government on possible sanctions against LGUs that fail to submit reports or return unused funds. Separately, CoA flagged P12.25 million in receivables from LGUs that have remained dormant for at least 10 years. The council agreed to seek authority to write off 31 dormant accounts. The audit also cited delays in the construction of National Child Development Centers and the conversion of day care centers into child development centers. Projects in 21 LGUs remained unfinished beyond contract periods, while 13 LGUs had yet to start construction. CoA also reported that 5,215 early childhood centers scheduled for assessment in 2025 were not assessed by yearend. Provincial governments likewise failed to refund P904,500 in subsidies tied to 2,615 unassessed centers. Despite the findings, CoA issued an unmodified opinion on the fairness of the council’s 2025 financial statements. In separate reports, CoA flagged the National Book Development Board for leaving P55.61 million, or 84.66%, of trust fund interest income unused from 2013 to 2025 and cited governance and budgeting deficiencies at the National Council for Children’s Television.