AOM
AOM TESDA RO V 2021-004 (EO-70)
AOM TESDA RO V 2021-005
(Bayanihan)
AOM TESDA RO V 2021-006
(Bayanihan II)
AOM TESDA RO V 2021-007
(Bayanihan II)
OBSERVATIONS
The absence of a specific guidelines /
regulations for the impementation of ELCAC
Fund transferred by TESDA CO to TESDA ROV
amounting to P12.8 M of which P9.3M had
been utilized for 43 batches of trainings
attended by 1,001 beneficiaries composed of
Indigenous People (IP), Rebel Returnees,
Students, Out-of School Youth 4Ps
beneficiaries and others could result in the
misapplication /misuse of funds.
TESDA V utilized P47.6 M or 90.65% of the
P52.5M budget in the conduct of 173 batches
of trainings in the implementation of
Bayanihan II Fund in which out of 4,050
beneficiaries to be trained, 4,001 enrolled;
3,792 graduated ; and 213 dropped-out
hence, 258 beneficiaries did not derive the
desired benefits thus, affecting the efficiency
of fund utilization and program
implementation contrary to TESDA Circular
No. 125 series of 2020.
TESDA Region V utilized the amount of
P25.5M Bayanihan II Fund to train 2,146
participants who were not the intended
beneficiaries, not in accord with the purpose
for which the funds were released, to
conduct training s for displaced workers and
OFWs contrary to TESDA Ciruclar 125 series
of 2020 thus, the objective of the program to
provide recovery intervention and economic
assistance to all displaced workers to bolster
the resilience of the Philippine economy amid
the continuing national emergency was not
fully achieved and resulted in the
misapplication of fund.
Thirty-eight trainees of Bayanihan II program
have multiple availment of scholarship of
which eight trainees attended two training
simultaneously, contrary to TESDA Circular
No. 011 series of 2020, the Omnibus
Guidelines of TESDA Scholarship Program,
thus 38 more individuals were deprived of
the benefits that could be derived from the
program.
 AUDITOR'S RECOMMENDATION MANAGEMENT COMMENT

We recommend that TESDA RO V submit to the

Commission on Audit the specific guidelines and
regulations for the implementation of ELCAC Fund.

We recommend that Management optimize the

utilization of funds allotted for the trainings of
displaced worker / OFWs in order to alleviate the
living condition of these workers amid the continuing
national emergency

We recommend that TESDA Regional Office to

require all Provincial Offices to: a.) strictly comply
with the bayanihan II guidelines in the
implementation of trainings; and b) explain / justify
the misapplication of fund for non-compliance with
the guideline

We recommend that TESDA Regional Office to a.)

require explanation from all Provincial Offices on
their deviation/non-compliance to the guidelines
relative to multiple availment of scholarship and
henceforth to strictly comply with the guidelines/
regulation relative to the implementation of the
Bayanihan II program; and b.) require explanation
fromTESDA PO Albay on the noted deficiencies in the
disbursement vouchers of Joross Farm.