18.3 Item 6.1 of the Joint Circular mandates that, within seven (7) days after the
approval of the SEF Budget, the LSB shall provide the Municipal Budget Officer,
Municipal Accountant, and Municipal Treasurer with a copy of the approved SEF
Budget. This document serves as the basis for disbursements, certification of fund
availability, and record-keeping purposes.
18.4 Our review of the SEF Budget confirmed that it was approved by the LSB on
February 7, 2024. Consequently, the Municipal Budget Officer, Municipal
Accountant, and Municipal Treasurer were required to receive the approved SEF
Budget by February 14, 2024. However, a request made on May 20, 2025, to the
Office of the LSB Co-Chairperson for a copy of the SEF Budget, stamped as
"received" by the aforementioned offices, revealed that no such copies exist.
18.5 This lack of documentation prevents us from verifying the date of receipt by the
intended recipients. Nonetheless, the LSB Co- Chairperson explained that upon
approval by the LSB, copies are immediately provided to the recipients without
requiring them to formally acknowledge receipt.
18.6 Having documents stamped as "received" by the recipients serves as a form of
acknowledgment, ensures accountability, tracks delivery timelines, and mitigates
disputes regarding receipt. Additionally, it allows verification of compliance with
relevant regulatory and procedural requirements, such as Section 6.1 of DepEd-
DBM-DILG Joint Circular No. 1, s. 2017, which aims to promote transparency
and accountability on the allocation of the SEF Budget.
b. Non-submission of Quarterly SEF Reports to DepED and other relevant
authorities
18.7 Item 6.1 of the Joint Circular also states that the LSB must submit quarterly and
annual reports on SEF utilization using SEF Budget Accountability Form No. 1.
These reports, prepared by the Municipal Accountant, must be sent to the DepEd
Central Office (CO) through appropriate channels, with copies provided to the
local sanggunian, as well as the Regional Offices of the DBM and DILG.
Quarterly reports should be submitted not later than the 20th day after the end of
the quarter. Annual reports should be submitted not later than the 15th day of
February of the following year.
18.8 An interview with the Co-Chairman of the LSB revealed that, in CY 2024, no
copies of the Quarterly and Annual Reports were submitted to the DepEd Central
Office because there was no directive for the submission the reports.
Additionally, the concerned local sanggunian and the DBM and DILG Regional
Offices did not receive these reports because they were unaware of the
requirement to furnish copies of the quarterly utilization reports on the SEF to the
aforementioned Offices.
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