The local school board prepared its Special Education Fund reports but failed to send them to the required government offices and missed deadlines for publicly posting the final quarter and annual reports. This happened because school board members were unaware of the reporting and posting rules.

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Original Audit Finding Excerpt

"87 C. Compliance Audit Unsubstantial compliance with pertinent regulations relative to the Special Education Fund (SEF) 11. The Municipality’s Local School Board (LSB) was not fully compliant with Item 6.1 of DepEd-DBM-DILG JC No. 1, s. 2017 dated January 19, 2017 particularly on the: (a) submission of the annual and quarterly SEF utilization reports to the Local Sanggunian and the Regional Offices of the DBM and DILG; and (b) posting of the said reports within the pertinent deadline consistent with the Full Disclosure Policy of the DILG. 11.1. The table below presents the compliance status of the LSB with the requirements specified in Item 6.1 of DepEd-DBM-DILG Joint Circular No. 1, s. 2017, dated January 19, 2017. These requirements are intended to promote and enhance transparency and accountability in the allocation and utilization of the SEF. Required Activities and Documents Person/s Responsible Indicative Timelines Status of Compliance Furnish the Lo"

Source Document