MANILA – The Commission on Audit (COA) has flagged delays in the Department of Education’s (DepEd) procurement and contract implementation, saying these affected the timely delivery of textbooks and other learning materials to public schools.
The finding forms part of COA’s scrutiny of DepEd’s operations, where state auditors identified implementation gaps that could undermine the timely provision of educational resources to learners.
The delays are significant because textbooks and learning materials are among the basic resources needed by teachers and students for classroom instruction. Delayed procurement and delivery can leave schools waiting for materials intended for a particular school year.
COA has also identified broader implementation problems in DepEd programs. In its 2025 Annual Audit Report, auditors found delays in fund utilization and mismatches between financial and physical accomplishments in the government’s education assistance programs.
State auditors separately reported that only 4,817 of 14,267 classrooms funded from 2021 to 2025 under the Basic Education Facilities Fund were completed during the five-year period. COA attributed the delays to issues including project modifications, approval delays and problems involving school sites.
The findings highlight COA’s call for improved planning, monitoring and implementation to ensure government-funded education programs and resources reach schools and learners as scheduled.
