14.7 Inconsistent with the above requirements, Management was unable to submit a copy
of their Annual GPB and the corresponding GAD AR to the Audit Team within the
specified timeframe.
14.8 The inability to furnish the Audit Team with the required documents within the
specified timeframe compromised the timely evaluation of the Municipality’s GAD
implementation and responsiveness, as intended under the applicable regulations.
14.9 We recommended and Management agreed to submit the GPB and AR to the
PPDO and DILG Provincial Office within the prescribed period in accordance
with Section 4.0 of PCW-DBM-DILG-NEDA JMC No. 2016-01 dated February
12, 2016.
14.10 We also recommended and Management agreed to strictly adhere to Item V of
COA Circular No. 2014-001 dated March 18, 2014, for the timely submission of
the said reports to the COA Audit Team.
14.11 We further recommended and Management agreed to ensure that the GAD AR
is accompanied by the required reports listed under Section C.8 (5) of the PCW-
DILG-DBM-NEDA JMC No. 2013-01.
SEF Utilization Report
15. The Local School Board (LSB) has not fully complied with the required posting and
submission of the Quarterly SEF Utilization Reports 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.
15.1 The Department of Education (DepEd), Department of Budget and Management
(DBM), and the Department of the Interior and Local Government (DepEd-DBM-
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 Treasurer (7) days after the
a copy of the SEF Budget as basis for approval of the SEF
disbursement or certification of availability Budget
of funds and for recording purposes
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