Republic of the Philippines

COMMISSION ON AUDIT
Office of the Auditor
Audit Team R1-17, Audit Group E, NGS-5
DEPARTMENT OF EDUCATION
Division of Pangasinan 1
Lingayen, Pangasinan

AOM No.: SDO1-2022-0016

Date : March 21, 2022

AUDIT OBSERVATION MEMORANDUM (AOM)

Dr. ELY S. UBALDO

OIC – Schools Division Superintendent
Schools Division Office I Pangasinan
Lingayen, Pangasinan

Attention:
Dr. Marisol M. Mamaradlo
Ms. Girlie Grace Bravo
Ms. Marlene Castro
SBFP Focal Persons of Schools Division Office I Pangasinan

SBFP Coordinators
Non-Implementing Units of SDO I Pangasinan

We have conducted an online survey to assess the efficiency and effectiveness of the
implementation of the School-Based Feeding Program (SBFP) of the Schools Division Office 1
Pangasinan, and noted the following:

The survey on the implementation of theSchool-Based Feeding Program (SBFP) for SY

2021-2022 yielded negative feedbacks from one percent of parent-respondents, thus, might
have affected the nutritional status of the learners which is not in consonance with DepEd
Order No. 031 s. 2021 dated August 9, 2021.

DepEd Order No. 031, s. 2021 dated August 9, 2021 provides the operational guidelines
on the implementation of the School-Based Feeding Program (SBFP). It aims to address hunger
and encourage learners to enroll, contribute to the improvement of their nutritional status,
provide nourishment for their growth and development, help boost their immune system, and
enhance and improve their health and nutrition values. The program shall provide beneficiaries
with hot meals or nutritious food products (NFP) for 60 days and pasteurized or sterilized milk
for 33 days. However, the feeding days may be reduced further to accommodate all the primary
target beneficiaries.

Under the aforesaid DepEd Order, the implementation of the SBFP shall have two
components, namely (1) regular component (i.e., hot meals and/or NFP, school-based or rationed
for 60 days), and (2) milk component (i.e., pasteurized/sterilized milk, for 33 days). All the
beneficiaries should be able to receive both the hot meals/NFP and milk.

DepEd Schools Division of Pangasinan 1 implemented the SBFP for the following
period:

Particulars Composition Prescribed Start of End Date of

number of days Implementation Implementation
of
implementation
Hot meals and/or • E-Nutribun 60 days December 6, 2021 Target End date :
Nutritious Food 140-160 g/pc or February 28, 2022
Products (NFP) 70-80g x 2
• Iron Fortified Actual End date :
Rice 300 g March 14, 2022
• Cereal 100 g
(Rice-Mongo)
• Fruit Juice 200 *Delay was due to
ml (any flavor) IATF protocol
• Monggo beans restrictions
100 g
Milk component • Milk 33 days 1st batch (9 districts) No target end date
(pasteurized/sterilized – October 19, 2021 was set since the
milk) implementation of
2nd batch (13 the program
districts) – January 5, depended on the
2022 availability of milk
supply. Instead, the
implementation was
done in batches.

For the School Year 2020-2021, the Schools Division Office 1 Pangasinan received total
allotment ₱92,169,910.00 for the SBFP. Of which, the amount of ₱86,438,834.40 was obligated
and the amount of ₱33,577,508.40 was disbursed as of December 31, 2021.

While the implementation of the SBFP was still ongoing, the audit team conducted an
online survey on January 20, 2022 to assess the efficiency and effectiveness of the (SBFP). From
the responses gathered as of closing date January 28, 2022, one percent (1%) of the14,406
parents commented that:

a. the quantity of items in the food packs is not enough for a week’s consumption; some
opined that it was only good for a day. The responses were from the following schools:
 Response Schools concerned
Content of food packs was San Vicente ES Liwa liwa IS
not enough for one week
Calasiao CS Nalsian-Tomling ES
Torres Bugallon ES Buenlag Central ES
Patar ES Fatima ES
Bolinao IS Mapandan ES
Asinan ES Cayungnan ES
Calasiao Central ES Linoc ES
Maticmatic ES Wawa ES
Calasiao ES Goliman ES
Leet ES Doyong Malabago ES
Bued East ES Pacuan ES
Olo ES Bamban Sur ES
Pasibi Bituag ES Bugallon IS
Dumpay ES Naguilayan ES
Sonquil ES Pangascasan IS

b. quantity is sufficient but the quality of the food products were not satisfactory, i.e., bitter
taste of calamansi juice (Maticmatic Elementary School), hard texture of bread (nutribun)
(Basing Elementary School);

c. spoiled milk and/or expired food products; and

Response Schools concerned

Expired milk
Salomague Sur ES
Expired food packs
(nutribun)/ Bread is old Labrador CS
stock Basing ES
Pangapisan ES
Tatarac Apalen ES

d. food was not being fully consumed by the child because the contents of the food packs
are always the same.

Responses Schools concerned

The food contents are always
the same Sapang ES
Lumbang ES
Infanta IS
Goliman ES
Goyoden ES
 Except for the schools in which a few parent-respondents gave negative feedbacks, it can be
said that the over-all SBFP implementation at SDO 1 Pangasinan was very satisfactory.

We recommend that the OIC-SDS, together with the SBFP Focal Persons and
coordinators, look into the causes of the negative responses from a few parent-respondents
which might have affected the nutritional status of learners concerned in discordance with
the aim of the SBFP as provided for under DepEd Order No. 031 s. 2021 dated August 9,
2021.

May we have your comments on the foregoing audit observations within fifteen (15)
calendar days from receipt hereof.

MICHELLE DG. ARIOLA

Audit Team Leader

EVELYN A. NISPEROS
Regional Supervising Auditor

Proof of receipt of AOM:

ELY S. UBALDO
Date: ___________________

SBFP Focal Persons

Date: ________________

All SBFP Coordinators

Non-Implementing Units of SDO I Pangasinan
(Sent via electronical mail)