11.6 Item 6.1 of the Joint Circular also provides that the LSB must submit quarterly
and annual reports on SEF utilization using the SEF Budget Accountability Form
No. 1. These reports, prepared by the Municipal Accountant, must be submitted
to the DepEd Central Office (CO) through appropriate channels, with copies
furnished 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.
11.7 An interview with the Vice-Chairperson of the LSB revealed that, in CY 2024,
no copies of the Quarterly and Annual Reports were submitted to the DepEd
Central Office. Additionally, the concerned local sanggunian and the DBM and
DILG Regional Offices did not receive these reports.
11.8 The person responsible for submissions noted that, in the past, reports were sent
through a group chat on Messenger to the Division focal person. However, for
CY 2024, there has been no request for submissions from the focal person.
Additionally, the LSB Vice-Chairperson acknowledged that the provisions had
been overlooked due to their multiple responsibilities but promised to ensure that
submissions to the relevant agencies would be made within the prescribed
timelines moving forward.
11.9 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 on the
LGU website and/or at least three (3) conspicuous public places in the
Municipality.
11.10 Under Item 6.1 of the DepED, DBM, and DILG Joint Circular No.1 Series of
2017, the LSB is required to post the utilization report of the SEF Budget on the
website of the LGU and/or in at least three conspicuous public places for
transparency and accountability in compliance with the Full Disclosure Policy
(FDP) of the DILG.
11.11 DILG Memorandum Circular (MC) No. 2011-134 dated September 19, 2011,
which amends DILG Memorandum Circular No. 2010-83, s. 2010, titled Full
Disclosure of Local Budget and Finances, and Bids and Public Offerings, in
furtherance of the Full Disclosure Policy, provides guidance to all Local Chief
Executives with the documents to be posted on a quarterly basis, the modalities
of posting and the conspicuous public places where the documents may be posted.
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