11.12 According to the DILG Memorandum Circular mentioned above, "conspicuous
places" refer to locations such as the municipal hall and various government-
owned facilities. These include, but are not limited to, social centers,
gymnasiums, auditoriums, manpower development centers, training centers,
transport terminals, public markets, public schools, health stations or centers, and
hospitals. Additionally, required documents may also be posted in facilities
owned by religious groups and the Chamber of Commerce, subject to their
consent.
11.13 Likewise, the Memorandum Circular provides for Municipal Governments to
post, among others, the Report of SEF Utilization on the periods set forth:
Documents to Post on a Quarterly Basis:
Within 1st Quarter (January – Previous Year, Report of SEF Utilization
March)
Within 2nd Quarter (April – June) Current Year, Report of SEF Utilization
Within 3 rd Quarter (July – 1st and 2nd Quarter, Current Year, Report
September) of SEF Utilization
Within 4 Quarter (October – 1st to 3rd Quarter, Current Year, Report of
th
December) SEF Utilization
11.14 The DILG Memorandum Circular requires that the SEF Utilization Report be
posted on the LGU website or in at least three (3) publicly accessible and
conspicuous places within the province or city. Alternatively, the report can be
published in a newspaper of general circulation within the territorial jurisdiction
of the local government unit.
11.15 On February 20, 2025, we verified compliance with the aforementioned
requirements and found that only the SEF Utilization Reports for the 2nd Quarter
of CY 2024 were posted on the FDP Bulletin Boards located at the parking area
near the Municipal Hall and at the Public Market. Additionally, only the 3rd
Quarter SEF Utilization Report was posted on the FDP Bulletin Board located on
the 2nd Floor of the Municipal Hall.
11.16 This indicates that the SEF Utilization Reports for the 3rd and 4th quarters, as
well as the annual report, were not posted on two (2) of the Bulletin Boards
mentioned. Additionally, the 4th quarter and annual reports were not posted on
one (1) of the Bulletin Boards mentioned.
11.17 Moreover, we also verified compliance relative to the posting of the SEF
Utilization Reports at the LGU website and found that the last SEF Utilization
Report posted there was for the 3rd quarter of 2022. Hence, the quarterly and
annual reports onwards were no longer posted on the LGU website, contrary to
the above-mentioned criteria.
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