18.9 The non-submission of reports may impede progress monitoring. Furthermore,
utilization reports are essential for central offices to assess financial and
operational efficiency; their absence significantly hampers effective decision-
making.
c. The LSB did not post the Quarterly and Annual SEF Utilization Reports in at
least three (3) conspicuous public places in the Municipality.
18.10 Under Item 6.1 of the Joint Circular, the LSB is required to post the utilization
report of the SEF Budget on the LGU’s website and/or in at least three
conspicuous public places for transparency and accountability in compliance with
the Full Disclosure Policy (FDP) of the DILG.
18.11 In this regard, Item 5.2 of the DILG Memorandum Circular No. 2024-021
mandates all LGUs to post the SEF Utilization Report in conspicuous places not
later than the 20th day after the end of each quarter. This provision ensures that
the public is informed of the status of SEF utilization within the prescribed
timeline.
18.12 On May 20 and 21, 2025, we verified compliance with posting in at least three
(3) conspicuous public places and found that the SEF Utilization Report for the
2nd Quarter of CY 2024 was posted on the FDP Bulletin Board located near the
Municipal Hall while the SEF Utilization Reports for the 4th Quarter of CY 2024
were posted at the FDP Bulletin Boards located at the Public Market and the
Public Gym beside the Public Plaza.
18.13 This indicates that the SEF Utilization Reports for the 3rd and 4th quarters were
not posted on one (1) of the Bulletin Boards.
18.14 We also verified compliance with the above-mentioned provision regarding
posting on the LGU website. Although we could not find an active website, it is
noteworthy that the SEF Utilization Reports of the Municipality for the 1st to 4th
quarters were posted at DILG’s Full Disclosure Policy portal (fdpp.dilg.gov.ph)
website, although the 4th quarter report is yet to be posted.
18.15 The LSB Co-Chairman mentioned that they were unaware of the provisions to
post the SEF Utilization Reports. However, they acknowledged that the SEF
Utilization Reports, although not updated for the required posting period, had
been displayed on three municipal bulletin boards. Recognizing the significance
of timely postings, they emphasized the need for better coordination with the
responsible officer.
18.16 Posting the SEF Utilization Reports on the LGU website and on bulletin boards
or at in least three conspicuous public places would have provided citizens with
direct access to information. As a result, not posting the reports eliminates
transparency and accountability to the public regarding the utilization of the SEF
budget.
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