Activities and Documents Person/s Indicative Timelines
Responsible
Submit quarterly and annual reports using LSB For quarterly reports,
the SEF Budget Accountability Form No. 1 not later than the 20th
(Annex B) on SEF Utilization, as prepared day after the end of
by the Local Accountant, to the DepEd CO, the quarter, and for
through appropriate channels, copy annual reports, not
furnished the local sanggunian concerned later than the 15th day
and Regional Offices of the DBM and of February of the
DILG following year
The appropriate DepEd offices shall DepEd
prepare the consolidated provincial and representative in
regional reports the LSB
Post the utilization report of the SEF LSB Pertinent deadline
Budget in the website of the LGU and/or in consistent with the
at least three (3) conspicuous public places Full Disclosure Policy
for transparency and accountability in of the DILG
compliance with the Full Disclosure Policy
of the DILG
15.2 Verification conducted by the Audit Team on the Municipality’s compliance with the
above provision yielded the following results:
Timely submission of the SEF Annual Budget to concerned municipal officials
15.3 Management submitted copies of the SEF Annual Budget, which were officially
received by the Municipal Accountant and the Municipal Budget Officer, on
November 27, 2024, within the prescribed timeline. The budget itself is dated
November 22, 2024. As the Municipal Treasurer also serves as the LSB Secretary and
is responsible for preparing the SEF Annual Budget, he already has his own copy.
15.4 On this note, we commend the LSB for ensuring the prompt distribution of the SEF
Annual Budget to the Municipal Treasurer, Municipal Budget Officer, and Municipal
Accountant, thereby supporting the timely disbursement of funds, certification of
fund availability, and proper recording.
Non-submission of quarterly and annual reports using the SEF Budget
Accountability Form No. 1 on SEF Utilization
15.5 A phone inquiry with the Municipal Accountant revealed that the SEF Utilization
reports prepared by their office were not submitted on a quarterly and annual basis to
the Regional Offices of the DBM and the DILG, nor were copies provided to the
Sangguniang Bayan, as required.
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