Almost ₱26.1 million of Special Education Fund disbursements had missing or inadequate supporting documents, even though the fund was used for allowable purposes.

Why It Matters

Recommended Actions

• Require the LSB to continuously prepare a balanced budget compliant with the legal and regulatory requirements on SEF budgeting, allocation and utilization
• And require the BAC and MA to submit the documentary requirements prior to payment of claims.

Original Audit Finding Excerpt

"The Municipality allocated and disbursed the Special Education Fund (SEF) totaling ₱34,364,600.00 in accordance with the prescribed allowable expenses provided by the Joint Circular No. I s, 2017 dated January 19, 2017 of the Department of Education (DepED)-DBM-DILG of the Revised Guidelines on the Use of SEF. However, documentary deficiencies on claims totaling ₱26,139,767.04 were noted, contrary to COA Circular No. 2012-001 dated June 14, 2012 and Section 17.2 and Annex H and the Consolidated Guidelines for Alternative Methods of Procurement of the 2016 IRR of RA No.9184."

Source Document