The city's school board did not follow the rules for reporting how it spent Special Education Fund money. Reports were submitted late or not at all to the required government offices, and the public disclosure was delayed.

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Original Audit Finding Excerpt

"The City’s Local School Board (LSB ) did not substantially comply with the requirements of Item 6.1 of the Department of Education ( DepEd)-Department of Budget and Management (DBM)-DILG Joint Circular ( JC) No. 1, s. 2017 dated January 19, 2017 due to the (a) delayed submission of copies of the CY 2024 quarterly SEF utilization reports to the Sangguniang Panlungsod (SP) and DILG Regional Office; (b) failure to submit copies of the (i) quarterly and annual utilization reports to the DBM Regional Office; and (ii) first to third quarter utilization reports to the DepEd Central Office. Moreover, the AT also noted delayed posting of the four th quarter utilization report on the City’s Full Disclosure Board (FDB) contrary to Section 5.2.1 of DILG MC No. 2024-021 dated February 15, 2024."

Source Document