SEF Utilization Report
13. The Local School Board (LSB) was not able to furnish copies of the CY 2024 SEF
Annual Budget to the Municipal Accountant, Municipal Budget Officer, and
Municipal Treasurer within the indicative timeline and has not fully complied with
the required posting of the Quarterly SEF Utilization Reports and its submission to
DepEd and other relevant authorities as stipulated in Item 6.1 of the DepEd-DBM-
DILG JC No. 1, s. 2017 dated January 19, 2017, thus hindering effective monitoring,
transparency, and accountability in the allocation and utilization of the SEF.
13.1. The Department of Education (DepEd), Department of Budget and Management
(DBM), and the Department of the Interior and Local Government (DILG) issued
Joint Circular (JC) No. 1 dated January 19, 2017 to provide revised guidelines on
the use of the Special Education Fund (SEF.) Specifically, Item 6.1 of the JC states
that:
6.1 To promote and enhance transparency and accountability in the allocation and
utilization of the SEF, the parties concerned shall comply with the following:
Activities and Documents Person/s Indicative Timelines
Responsible
Furnish the Local Budget Officer, the LSB Not later than seven
Local Accountant, and the Local (7) days after the
Treasurer a copy of the SEF Budget as approval of the SEF
basis for disbursement or certification of Budget
availability of funds and for recording
purposes
Submit quarterly and annual reports LSB For quarterly reports,
using the SEF Budget Accountability not later than the 20th
Form No. 1 (Annex B) on SEF day after the end of
Utilization, as prepared by the Local the quarter, and for
Accountant, to the DepEd CO, through annual reports, not
appropriate channels, copy furnished the later than the 15th
local sanggunian concerned and Regional DepEd day of February of
Offices of the DBM and DILG representative the following year
The appropriate DepEd offices shall in the LSB
prepare the consolidated provincial and
regional reports
Post the utilization report of the SEF LSB Pertinent deadline
Budget in the website of the LGU and/or consistent with the
in at least three (3) conspicuous public Full Disclosure
places for transparency and Policy of the DILG
accountability in compliance with the
Full Disclosure Policy of the DILG
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