13.2. Verification conducted by the Audit Team on the Municipality’s compliance with
the above provision yielded the following results:
Non-monitoring on furnishing of the SEF Annual Budget for CY 2024 to the
Municipal Treasurer, Municipal Budget Officer, and Municipal Accountant within
the indicative timeline of not later than seven days after approval.
13.3. A phone inquiry with the District Supervisor revealed that the LSB was able to
furnish the Municipal Budget Officer, Municipal Accountant, and Municipal
Treasurer with a copy of the approved CY 2024 SEF Budget. However, no formal
transmittal letter was prepared to document the date of receipt. Although the
concerned offices received their respective copies, no date of receipt was indicated,
and there was no documentation confirming whether the transmittal was made
within the prescribed timeline.
Non-submission of quarterly and annual reports using the SEF Budget
Accountability Form No. 1 on SEF Utilization
13.4. A phone inquiry with the Municipal Accountant revealed that the SEF Utilization
reports prepared by their office were not submitted on a quarterly and annually
basis to the Regional Offices of the DBM and the DILG, nor were copies furnished
to the Sangguniang Bayan, as required.
13.5. Also, an inquiry with the District Supervisor disclosed that the SEF Utilization
Report was forwarded to the DepEd Central Office through an online submission
link, in accordance with the instructions directing field offices to transmit reports
via their Division Focal Person. However, no documentation or transmittal receipt
was provided to the Audit Team to verify the actual date and proof of submission.
Non-compliance with the required posting of the SEF Utilization Report
13.6. The Municipality designated Full Disclosure Policy (FDP) Bulletin Boards for the
posting of SEF Utilization Reports, located at the Municipal Hall Building, in front
of Parish of Our Lady of the Abandoned Church, and in the Municipal Public
Market. While it was verified that the reports were uploaded to the DILG FDP
Portal, the latest report posted on the bulletin boards was only for the 2nd Quarter
of 2024. There was no physical posting of the 3rd Quarter SEF Utilization Report
on any of the bulletin boards.
13.7. Overall, the LSB did not fully comply with all the required activities under Item
6.1 of DepEd-DBM-DILG JC No. 1, series of 2017, thereby hindering the
attainment of the national objective of promoting and enhancing transparency and
accountability in the allocation and utilization of the SEF.
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