10.5 It is worth mentioning that Item V of COA Circular No. 2014-001 dated March 18,
2014, provides that the audited agency shall submit a copy of the Annual GPB to the
COA Audit Team assigned to the agency within five (5) working days from the
receipt of the approved plan from the PCW or their mother or central offices, as the
case maybe. Likewise, a copy of the corresponding Accomplishment Report shall be
furnished to the Audit Team within five (5) working days from the end of January of
the preceding year.
10.6 Inconsistent with the above requirements, Management was unable to submit a copy
of their Annual GPB and the corresponding AR to the Audit Team within the
specified timeframe. Additionally, we noted that the AR was not accompanied by the
required reports.
10.7 We recommended that Management submit the GPB and AR to the PPDO and
DILG Provincial Office within the prescribed period in accordance with Section
4.0 of PCW-DBM-DILG-NEDA JMC No. 2016-01 dated February 12, 2016.
10.8 We also recommended and Management agreed to strictly adhere to Item V of
COA Circular No. 2014-001 dated March 18, 2014, for the timely submission of
the said reports to the COA Audit Team.
10.9 We further recommended that Management ensure that the GAD AR is
accompanied by the required reports listed under Section C.8 (5) of the PCW-
DILG-DBM-NEDA JMC No. 2013-01.
10.10 The current GAD Focal Person stated that she cannot find the GAD-related
documents from her predecessor regarding the above observation. However, she
promised that she will adhere to the timelines moving forward. She also mentioned
that she will secure the required supporting documents and process the CY 2024
GAD Accomplishment Report as soon as possible.
Special Education Fund
11. The Local School Board (LSB) was unable to provide copies of the CY 2024 SEF
Annual Budget to the Municipal Accountant, Budget Officer, and Treasurer within
the expected timeline and has not fully complied with the required posting of the
Quarterly SEF Utilization Reports or with its submission to DepEd and other
authorities as stipulated in Item 6.1 of the DepEd-DBM-DILG JC No. 1, s. 2017
dated January 19, 2017, which undermines the effective monitoring, transparency,
and accountability in SEF allocation and utilization.
11.1 The Department of Education, Department of Budget and Management, and the
Department of the Interior and Local Government (DepEd-DBM-DILG) issued Joint
Circular (JC) No. 1 dated January 19, 2017 to provide the revised guidelines on the
use of the Special Education Fund (SEF.) Specifically, Item 6.1 of the JC states that:
53
