THE Commission on Audit has called out the provincial government of Batangas for failure to comply with transparency requirements regarding the utilization of its P649.06 million Special Education Fund (SEF) in 2024.
A Compliance Audit report released on June 24, 2025 said the province’s Local School Board (LSB) did not submit the CY 2024 quarterly and annual SEF Utilization Reports to oversight agencies contrary to the requirements in Item 6.1 of the Joint Circular No. 1, s. 2017 issued by the Department of Education (DepEd), Department of Budget and Management (DBM), and the Department of the Interior and Local Government (DILG).
The COA report said the province’s LSB is headed by Gov. Hermilando Mandanas as chairperson and DepEd Batangas School Division Superintendent Marites Ibañez as co-chairperson.
Among the members are the president of the Batangas School Teachers’ Association, the head of the DepEd Non-Teaching Personnel, the provincial treasurer, the chairperson of the Committee on Education, the president of the Batangas Province Federation of PTA Presidents, and the president of the Sangguniang Kabataan Federation.
Based on the records obtained from the Accounting Department of the province, both the second and third quarterly reports on the SEF Utilization were submitted ahead of time.
However, the first quarter and fourth quarter reports were submitted three to seven days late, while the annual report was only submitted 33 days past the deadline.
The audit team reminded the province that the submission of SEF utilization reports is the responsibility of the Local School Board and not the province’s Accounting Department.
Likewise, the Full Disclosure Policy required the posting of the quarterly reports in three conspicuous places but only the First to Third Quarter reports were posted at the provincial capitol’s main lobby, the San Jose District Hospital, and the Batangas Provincial Facility in Bauan. The 4th Quarter Report was not posted.
The official website of Batangas also did not upload the SEF reports and the LSB was unaware of the posting requirement for the SEF utilization on the province’s official social media accounts.
“In addition, the Province was not able to copy-furnish the Sangguniang Panlalawigan and the Regional Office of the Department of Budget and Management of the quarterly and annual SEF utilization,” auditors noted.
In its reply to the audit findings, the provincial government assured the COA that the LSB will coordinate with the Accounting Department in the preparation and transmittal of the quarterly and annual SEF Utilization Reports to the DepEd Central Office.
It also committed to coordinate with the province’s Public Information Officer to “disseminate the accurate and timely information” and ensure that the SEF Utilization Reports are properly posted in the designated conspicuous public places.
