GOVERNMENT auditors have called out the provincial government of Pampanga for non-compliance with transparency requirements set by the Department of Education (DepEd), the Department of Budget and Management (DBM), and the Department of the Interior and Local Government (DILG) on the utilization of its P438.53 million Special Education Fund (SEF).
In a 10-page Compliance Report released on March 27, 2025, the COA said the DepEd-DBM-DILG Joint Circular No. 1, s. 2017 requires the preparation and submission of reports pertaining to the SEF within a prescribed period in strict adherence with the DILG’s “full disclosure policy.”
The circular tasks the local government’s Local School Board (LSB) to submit a copy of the SEF budget within seven days of approval to the local accountant and the local treasurer for certification on the availability of funds.
Likewise, the LSB is expected to file quarterly reports on SEF utilization to the DepEd Central Office no later than the 20th day from the end of a quarter and an annual report no later than the 15th of February of the succeeding year, copies furnished to the local Sanggunian and the regional offices of the DBM and the DILG.
Finally, the LSB must also post the utilization report of the SEF budget on the LGU’s website as well as hard copies in at least three conspicuous public places.
Auditors said Pampanga’s provincial budgetary report revealed the 2024 SEF amounted to P438,527,942.96. The first P200 million was under the 2024 budget and P238,527,942.96 under the Supplemental Budget.
The Provincial Budget Officer, the Provincial Accountant, and the Provincial Treasurer said they received a copy of the SEF budget from the LSB, but none of these were stamped “received,” hence no indicator when it was officially submitted.
Sought for an explanation, the LSB said it was unaware of the documentation process of transmittal, although it complied with the distribution of copies as intended.
An inquiry with the DepEd Central Office, however, revealed that the Pampanga LSB failed to comply with the prescribed deadlines for the submission of either the quarterly report or the annual report.
“However, no received copies were presented to the Audit Team …thus casting doubt on whether the LSB was only delayed in submission or if it failed to submit the required reports,” the Commission on Audit said.
There was also no proof of copies served to the Sangguniang Panlalawigan and the regional offices of the DBM and the DILG.
Auditors said a check on the official website of the province of Pampanga and one of its social media pages revealed that no SEF Budget was posted during the current year.
Even the posting of hard copies of the SEF budget utilization in at least three conspicuous public places was neglected.
“Management commented that in full compliance with COA’s audit recommendations and in adherence to applicable laws, they will implement corrective measures. To uphold transparency and accountability, the SEF Utilization Report will be posted on the province’s official website and in three conspicuous places,” the audit team said.
