The local school board failed to properly submit and post required periodic utilization reports for the Special Education Fund on time.

Why It Matters

Recommended Actions

• Instruct the LSB Secretary to: (a) submit copies of the quarterly and annual SEF utilization reports to the Regional Offices of the DBM and DILG using SEF Budget Accountability Form No. I
• And (b) strictly adhere to the posting deadlines for said reports in accordance with the Full Disclosure Policy.

Original Audit Finding Excerpt

"Annex B ACTION PLAN MONITORING TOOL Sector: Local Government Sector Prepared by: Rachel Mary Angela C. Murillon Date: Team: R3-11 Approved by: Elsa SB. Puno Date: Agency Audited: Municipality of Pulilan, Bulacan Audit Period: For the period ended December 31, 2024 AAR Date: June 24, 2025 AGENCY ACTION PLAND and STATUS OF IMPLEMENTATION RESULTS OF COA VALIDATION Audit Observations Audit Recommendations Status of Reason for Action Taken / Status of Actual Remarks Action Plan Target Implementation | Partial/ Delay/ Action To be | Follow | Implementation | Implementation Implementation Non- Taken Date Implementation, i applicable MAO is Jun-25 | Dec-25 |For further continuously reconciling records with the GSO;| Already — identified| fully depreciated assets for] verification of GSO) as to the existence; Oct-25 |(a) Implemented. Not Applicable (N/A). To exert| continuous — effort GSO in the| MEO reconciliation of Ic (PPE records] between the MAO) AAR CY2024 Implemented. Obser"

Source Document