Non-compliance with the required posting of the SEF Utilization Report
15.6 The Municipality has designated Full Disclosure Policy (FDP) Bulletin Boards for the
posting of SEF Utilization Reports, located at the Municipal Quadrangle, Municipal
Plaza, and the Municipal Public Market. Although the reports were uploaded to the
DILG Full Disclosure Policy Portal, verification revealed that the most recent report
physically posted on the bulletin boards was only for the 2nd Quarter of 2024. The 3rd
Quarter SEF Utilization Report was not posted on any of the designated bulletin
boards.
15.7 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.
15.8 We recommended that the Municipal Accountant, in coordination with the LSB,
ensure the prompt and regular posting of the quarterly and annual SEF
Utilization Reports in at least three conspicuous places. Additionally, these
reports should be submitted to the DepEd Central Office, the Sangguniang
Bayan, and the DBM and DILG Regional Offices as mandated by the same
Circular.
15.9 We further recommended that the LSB implement a monitoring system to track
the timely submission of required reports to avoid future delays.
15.10 Management believed they were complying with the mandate, as they had been an
awardee of the Seal of Good Housekeeping conferred by the DILG. However, they
will raise this concern during the monthly LSB meeting and also coordinate with their
DepEd counterpart regarding the posting and submission of the SEF Utilization
Report.
B. OTHER MANDATORY AREAS
Compliance with Mandatory Deductions and Tax Laws
16.1. During the year under audit, taxes withheld from salaries, wages and other services,
including Value-Added Taxes withheld from suppliers and contractors were remitted to
the Bureau of Internal Revenue (BIR) pursuant to existing Revenue Regulations. Of the
balance of the Due to BIR account as of December 31, 2024 amounting to ₱487,568.69,
₱348,258.21 was remitted on January 10, 2025.
16.2. On the other hand, the Due to GSIS account amounting ₱1,113,040.70 consists of
₱1,235,139.24 from the General Fund and a negative balance of ₱122,098.54 from the
Trust Fund. Out of the General Fund balance which pertains to the Municipality’s share
from premiums, and various deductions from employees, ₱1,062,520.00 was remitted
on January 10, 2025. The negative balance of ₱122,098.54 pertaining to prior year
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