PINUNA ng Commission on Audit ang disbursement ng Technical Education and Skills Development Authority sa scholarship fund nito mula sa Bayanihan 2.

Sa COA Annual Report, nasa P768.55 million ng P950 million na allotment mula sa Bayanihan 2 ang na-transfer na sa kanilang mga regional office.

Gayunman, batay sa report ng Scholarship Management Division ng TESDA noong 2020, 33,555 o 59 percent ng allocated training slots na 57,000 ang nag-enroll subalit 3,319 lamang ang naka-graduate.

Sinabi ng COA na malaki ang nagiging problema kung ibinabatay lamang sa mga aprubadong slots ang agad na disbursement ng pondo sa mga regional office.

“Although the program implementation was extended up to June 30, 2021, the actual full utilization of the fund and realization of the objective of the program for the retooling, retraining and upskilling of the target beneficiaries may not be attained since the relase of funds to ROs was not based on actual needs or the expected number of targeted beneficiaries per district/region but on the budget allocation per Congressional District,” nakasaad sa COA report.

Kinuwestiyon din ng COA ang paglilipat ng P160 milyong podon ng TESDA sa National Task Force to End Local Communist Armed Conflict.

Sa gitna ito ng kawalan ng proper authority o legal basis at akmang polisiya kung paano gagastusin ang pondo.