11.4 Non-submission of quarterly and annual reports using the SEF Budget
Accountability Form No. 1 on SEF Utilization
11.4.1 A phone inquiry with the Municipal Accountant revealed that the SEF
Utilization Reports prepared by their office had not been submitted quarterly
and annually to the DepEd Central Office, with copies furnished to the
Sangguniang Bayan, as well as to the Regional Offices of the DBM and
DILG. Also, an inquiry with the District Supervisor revealed that they would
submit the SEF Utilization Report to the Division Office but were unaware if
it had been forwarded to the required offices.
11.5 Absence of full compliance with the posting requirement of the SEF Utilization
Report
11.5.1 The Municipality had already prepared a position for the SEF Utilization
Reports on the Full Disclosure Policy Bulletin Boards located at the
Municipal Hall, Municipal Conference Hall, and Municipal Plaza. The
Municipal DILG representative mentioned that the bulletin board at the
Municipal Plaza is broken, so only two of the three bulletin boards are in use.
However, they have already requested its repair. Upon verification, the reports
were prepared and uploaded to the DILG’s Full Disclosure Policy Portal but
were not posted on the bulletin boards until the day of the physical inspection.
11.6 Overall, the LSB was unable to fully comply with all the required activities under
Item 6.1 of DepEd-DBM-DILG JC No. 1, series of 2017, thereby hindering the
attainment of the national objective of promoting and enhancing transparency and
accountability in the allocation and utilization of the SEF.
11.7 We recommended that the LSB ensure the proper documentation and timely
dissemination of the approved SEF Budget to the Municipal Budget Officer,
Municipal Accountant, and Municipal Treasurer, in accordance with the
requirements of Item 6.1 of DepEd, DBM, and DILG Joint Circular No. 1, s.
2017.
11.8 We further recommended that the Municipal Accountant, in coordination with
the LSB, ensure the prompt and regular submission of the quarterly and
annual SEF Utilization Reports to the DepEd Central Office, the Sangguniang
Bayan, and the DBM and DILG Regional Offices as mandated by the same
Circular.
11.9 Lastly, we recommended that the LSB establish a monitoring system to ensure
the timely submission of required reports to avoid future delays.
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