Helpline PH

Your one-stop resource for government services in the Philippines

COA Flags DepEd for Prohibited Practices: An In-Depth Analysis

COA Flags DepEd for Prohibited Practices: An In-Depth Analysis

The Commission on Audit (COA) has recently raised red flags over the Department of Education (DepEd) for engaging in prohibited practices. These practices include the splitting of purchase contracts and specifying certain brands in transactions. This article delves into the details of the COA’s findings and what it means for DepEd and the public sector.

The Splitting of Purchase Contracts

State auditors have noted that at least seven DepEd school division offices and three regional offices were involved in the prohibited practice of “splitting” purchase contracts. This involves breaking down larger contracts into smaller, more manageable orders to bypass the need for higher-level approval. The most significant number of these transactions, amounting to P245 million, were found in DepEd’s Cagayan Valley regional office.

Why is Contract Splitting a Concern?

Splitting contracts is not just a violation of procurement rules set by the government; it also promotes a lack of transparency and increases the risk of corruption. Such practices waste public funds and undermine the integrity of the procurement process.

Brand Specification in Transactions

Apart from contract splitting, the COA also highlighted P24.4 million in transactions where DepEd specified particular brands for items such as computer printers, universal power supplies, extension cords, laptops, projectors, and televisions. This practice is also prohibited as it limits competition and can lead to increased costs for the agency.

The Implications of Brand Specification

When specific brands are mandated, it restricts the pool of potential suppliers. This not only violates the principles of fair competition but also wastes public funds by potentially opting for more expensive solutions.

The Role of COA in Public Accountability

The Commission on Audit plays a crucial role in ensuring that government agencies like DepEd adhere to financial management rules and regulations. By flagging these prohibited practices, COA serves as a watchdog for public funds and activities, thereby promoting accountability and transparency.


The recent findings by the COA regarding prohibited practices in DepEd are a cause for concern. These activities not only violate established rules but also undermine the principles of transparency and accountability. It is essential for DepEd and other government units to adhere strictly to procurement rules to ensure the judicious use of public funds.


  • DepEd should conduct an internal audit to identify the extent of these prohibited practices.
  • Strict penalties should be imposed on officers found guilty of these violations.
  • Public awareness should be raised about the importance of adhering to procurement rules and regulations.