6.1 To promote and enhance transparency and accountability in the allocation and
utilization of the SEF, the parties concerned shall comply with the following:
Activities and Documents Person/s Indicative Timelines
Responsible
Furnish the Local Budget Officer, the Local LSB Not later than seven (7)
Accountant, and the Local Treasurer a copy days after the approval
of the SEF Budget as basis for disbursement of the SEF Budget
or certification of availability of funds and
for recording purposes
Submit quarterly and annual reports using LSB For quarterly reports,
the SEF Budget Accountability Form No. 1 not later than the 20th
(Annex B) on SEF Utilization, as prepared day after the end of the
by the Local Accountant, to the DepEd CO, quarter, and for annual
through appropriate channels, copy reports, not later than
furnished the local sanggunian concerned the 15th day of
and Regional Offices of the DBM and February of the
DILG following year
The appropriate DepEd offices shall prepare DepEd
the consolidated provincial and regional representative in
reports the LSB
Post the utilization report of the SEF Budget LSB Pertinent deadline
in the website of the LGU and/or in at least consistent with the Full
three (3) conspicuous public places for Disclosure Policy of the
transparency and accountability in DILG
compliance with the Full Disclosure Policy
of the DILG
11.2 The audit team's assessment of the Municipality’s compliance with the above
provision yielded the following results:
11.3 No monitoring to determine whether the SEF Annual Budget for CY 2024 was
furnished to the Municipal Treasurer, Municipal Budget Officer, and
Municipal Accountant within the indicative timeline of not later than seven
days after approval.
11.3.1 A phone inquiry with the District Supervisor revealed that they had provided a
copy of the SEF Annual Budget for CY 2024 to the required recipients, but no
transmittal letter was included. Also, an inquiry with the Municipal
Accountant revealed that her office, along with the offices of the Municipal
Budget Officer and the Municipal Treasurer, had been furnished a copy of the
SEF Budget for CY 2024, however, they did not indicate the date of receipt on
their copies. Although the required offices were given a copy of the SEF
Budget for CY 2024, there was no indication or any proof that these were
provided within the indicative timeline.
54
