The Commission on Audit has flagged multiple irregularities in the Department of Education following its review of the Senior High School Voucher Program for school years 2022–2023 and 2023–2024.
According to the audit report, COA identified so-called “ghost students,” ineligible beneficiaries, and students from expensive private schools who received vouchers intended for qualified senior high school learners. Some beneficiaries could not be located during monitoring visits, while others were assigned to incorrect schools or were listed as enrolled despite not actually attending classes.
The audit also found repeated listings of beneficiaries within the same school and across different voucher-participating schools. COA said these lapses indicated weak controls in validating student enrollment and eligibility.
As a result of double billing and multiple entries, COA reported excess payments amounting to ₱868,500. This included 39 students with the same names but different learner reference numbers and 722 students with identical names and reference numbers who were billed more than once.
The audit further cited the lack of clear eligibility rules and insufficient validation by DepEd. These deficiencies allowed 3,356 students from high-cost private schools to receive ₱62.9 million in vouchers during school year 2023–2024, despite the program’s intent to prioritize learners from disadvantaged backgrounds.
COA stressed that the voucher program should focus on financially challenged students and recommended the adoption of clear income-based criteria for beneficiaries. The audit body said DepEd agreed with the recommendation and acknowledged the need to strengthen validation procedures and eligibility standards.
The findings raise concerns over the use of public funds and highlight the need for tighter oversight in education assistance programs.
