11.18 The LSB Vice-Chairperson mentioned that they were unaware of this provision.
However, it was brought to their attention that the SEF Utilization Reports,
though not updated as to the period for posting, were posted at the FDP Bulletin
Boards of the Municipality. Thereat, she recognized the need for communication
with the person responsible for the timely posting of the SEF Utilization Reports.
11.19 Posting the SEF Utilization Reports on the LGU website and on bulletin boards
or at least three (3) conspicuous public places would have afforded 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.
11.20 The aforementioned deficiencies in the allocation and utilization of the SEF have
hindered effective monitoring, transparency, and accountability in managing the
fund.
11.21 We recommended and the Local School Board (LSB) Chairperson and Vice-
Chairperson agreed to:
1. Ensure that the approved SEF Budget is 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;
2. Ensure the timely submission of the quarterly and annual SEF
Utilization Reports within the specified timelines stated in the above-
mentioned Joint Circular to the DepEd Central Office through
appropriate channels and copy furnished the local sanggunian and
Regional Offices of the DBM and DILG; and
3. Ensure that the quarterly and annual SEF Utilization Reports are
posted on the LGU website and on the three (3) Full Disclosure Policy
Bulletin Boards of the Municipality within their indicated timelines as
specified in the Joint Circular above.
OTHER MANDATORY AREAS
Compliance with Tax Laws
12. The Municipality of San Jose 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.
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