March 2,

2021

EVELYN A. NISPEROS
State Auditor V
Regional Supervising Auditor

Thru: MARILYN C. BAUZON

State Auditor IV
Audit Team Leader

Madam:

Greetings!

In response to AOM No. DODC-2021-001(2020), dated January 10, 2021 received on

February 22, 2021, which is regarding the expenditure of the budget allocated for the SBFP- NFP and
Milk Feeding Component for 2020-2021, the undersigned would like to state the following rationale
behind all the expenses for the SBFP SY 2019-2020 implementation:

1. Primarily, please be informed of the delineated roles of the Medical Unit based on the
program objectives in the implementation of SBFP SY 2020-2021:
a. Implement SBFP in all schools to promote and maintain the healthy state of bodies
and mind of all learners.
b. Provide rehabilitation of nutritional status of the undernourished learners, especially
the severely wasted and wasted ones.
c. Identify the feeding beneficiaries for the Nutritional Food Products (NFP) and Milk
Feeding Component Program (MFC) for SY 2020-2021. However, in the advent of
COVID-19 pandemic, wherein face to face assessment of nutritional status is
temporarily suspended, the central office advised the use of SY 2019-2020 recipients
so that SBFP will be continually implemented as government’s thrust to provide
assistance to undernourished learners, hence, promote and maintain their well-being.
d. Classify identified feeding beneficiaries as to severely wasted, wasted, stunted and
severely stunted pupils.
e. Prepare and submit to the Budget Office a copy of request concerning all the
immediate needs of identified learners, especially in this time of pandemic, to
maintain the ideal body weight, thus strengthened immune system.
f. Receive and distribute the items requested to all donees through the help of school
coordinators/or school heads.
g. Online monitoring of SBFP implementation.
 h. Recording, reporting and submission of accomplishments.

2. Mode of Execution:
a. Also, please be reminded that the Medical Unit, is a requesting body, without the authority
to canvass nor to procure the requested items which cannot be purchased nor be made
available without the approval of the division accountant.

b. In addition to the current administration’s aim to protect the vulnerable population from
SARS-COV-2 attack, the causative agent of COVID-19 pandemic, there’s a greater need to
reinforce the bodily condition of severely wasted and wasted learners as primary feeding
beneficiaries with the essential personal protective equipment to prevent the contraction of
the virus.
As stated in DepEd Order No. 23, s. 2020, "Operational Guidelines on the Implementation of
the School-Based Feeding Program for School Year 2020-2021",
IV. Financial Requirements
D. Special Instructions for FY 2020 Funds
3. The excess/remaining balance of SBFP FY 2020 funds shall be
used for the following expenditure is to be used in identified priority
purposes.
4. After complying with the provisions in IV.D.3 and there are
still excess funds, they may be used for the other SBFP-related
activities such as purchase of weighing scale, microtoise, additional
Level 1 PPE, gloves, face shield, face masks, and other medical and
dental supplies, and multivitamins/Vitamin C for the beneficiaries
and/or implementers subject to the approval of the SDS (Please see
attached Purchase Order and Purchase Request).

c. The recommended 120-day feeding period was reduced to 60 days, and milk feeding
component to 32 days to catch up with the deadline of submission of reports to Regional
ESSD and avoid possible lapse of funds by yearend, considering that the online classes
started late.

d. The Medical Unit, together with the ESSD, have finally considered the aggregate 6135 over
the 7908 estimated target of the Central Office which was obtained by multiplying 3954 (SY
2018-2019 data) by two.
 e. At the same time, the fund equivalent to ₱1,180,860.80 was calculated/intended for the SBFP
(NFP and MFC) school operational expenses, transportation allowance of school coordinators,
as well as the travel and communication allowances of health personnel.
Attached herewith are the necessary documents for your guidance and further reference.

 The Medical Unit did not receive any single centavo from all the SBFP funds allocated. The unit is
committed to deliver the best service to our learners, putting the utmost importance to the
welfare, safety and health of our beneficiaries and the school implementers.

Respectfully yours,

NOREEN B. VIDAL, RN
Nurse II
Division SBFP Coordinator