18.17 The aforementioned deficiencies in the allocation and utilization of the SEF have
hindered effective monitoring, transparency, and accountability in managing the
fund.
18.18 We recommended and the Local School Board (LSB) Chairperson and Co-
Chairperson agreed to:
a. Ensure that the approved SEF Budget be stamped as “received” by the
Municipal Budget Officer, Municipal Accountant, and Municipal
Treasurer within the indicative timeline or within seven (7) days after
approval of the SEF Budget for verification of compliance with Sec. 6.1
of DepEd-DBM-DILG Joint Circular, s. 2017;
b. Ensure the timely submission of the quarterly and annual SEF
Utilization Reports to the DepEd Central Office the local sanggunian,
and the DBM and DILG Regional Offices, in accordance with the Joint
Circular; and
c. Ensure compliance with the posting requirements under FDP and Item
6.1 of the Joint Circular by posting the SEF Utilization Report on the
LGU website and on the three Full Disclosure Policy Bulletin Boards of
the Municipality not later than the 20th day after the end of each quarter.
OTHER MANDATORY AREAS
Compliance with Tax Laws
19. The Municipality of Pamplona complied with tax laws on withholding taxes from salaries,
wages, purchases of goods and services, and value-added tax. Taxes withheld were
remitted to the Bureau of Internal Revenue within the reglementary period.
Particular General Fund SEF Trust Fund Total
Beginning Balance 306,494.91 8,714.57 234,303.41 549,512.89
Add: Taxes withheld
7,366,206.57 55,730.49 308,395.10 7,730,332.16
from Jan-Dec 2024
Less: Remittance 59,380.86
6,686,947.41 317,021.30 7,063,349.57
from Jan-Dec 2024
Balance as of
December 31, 2024
985,754.07 5,064.20 225,677.21 1,216,495.48
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