SEF_Utilization

Per DepEd-DBM-DILG Joint Circular No. 1 s. 2017

Legal Bases: Special Education Fund RA 7160 – Local Government Code of 1991 Section Provinces, cities and municipalities to maintain SEF 309 consisting of their shares in the proceeds from additional RPT Section Funding of SEF – additional levy on real properties 235 corresponding to 1% annual tax on assessed value of real properties Section Application of proceeds of SEF tax – released 272 automatically to the LSB; shared equally between PSB and MSB Section Functions of the LSB – prepare the annual school board 99 budget corresponding to its share in the additional RPT and other authorized sources Section 100 Annual School Board Budget priority expenditures

Legal Bases DepEd, DBM, DILG Joint Circular No. 01 s. 1998 DepEd, DBM, DILG Joint Circular No. 01-A dated March Implementing 14, 2000 Guidelines DepEd, DBM, DILG Joint Circular No. 01-B dated June 25, 2001 DepEd-DBM-DILG Joint Circular No. 1 s. 2017

Authorized Expenditures The annual school budget shall give priority to the following (Section 100, RA 7160): 1 Const, repair and maintenance of school buildings and other facilities of public elementary and secondary schools 2 Establishment and maintenance of extension classes where necessary 3 Sports activities at the division, district, municipal and barangay levels

Authorized Expenditures Section 272 LG Code – SEF allocated for: Operation and maintenance Educational research of public schools Const. and repair of school Purchase of books and buildings periodicals Sports development as Facilities and equipment determined and approved by the LSB

Subsequent Issuance LGUs shall include RA 10410 (Sec. 7) allocations from their Early Years Act 0f SEF for the ECCD 2013 Program

Prioritization of Expenses Per DepEd, DBM, DILG JC Nos. 1, 1-A and 1-B 1 4 2 3 Operation and Construction and maintenance of repair of school Education research Expenses for public schools buildings, Acquisition of: books, sports activities at Extension classes facilities and instructional materials, national, Non-formal equipment periodicals, equipment regional Remedial Acquisition, IT resources division Summer titling and district Existing allowance improvement of municipal of teachers as of school sites barangay Dec. 1997 Other DepEd related activities Co-curricular

Expenditure allocation Payment of compensation of locally hired teachers in elementary and secondary with shortages as determined by DepEd; rates to be determined by LSB based on fund availability, not exceeding the SS Operation & implemented by the LGU – found in RQA maintenance of public schools Salaries/wages of security guards & utility workers in elementary & secondary – not provided in DepEd budget Expenses for operation of schools, to include utilities and communications

Expenditure allocation Construction, repair & maintenance of school buildings and other facilities of elementary & secondary schools with Construction & shortage per DepEd analysis – subject to repair of School DepEd-DPWH standard specs – should be buildings given priority in the SEF budget Acquisition and titling of school sites

Expenditure allocation Acquisition of laboratory, technical and Facilities and similar apparatus, and IT equipment and Equipment corollary supporting services (internet connection, maintenance – subject to DepEd requirements, specs Educational Educational research other than those research funded in the DepEd budget – subject to prevailing policies and guidelines Purchase of books and materials for Books & libraries of elem and secondary schools; periodicals instructional materials, workbooks and textbooks

Expenditure allocation Expenses for school sports activities in Sports national, regional, division, district, development municipal & barangay levels, and other related DepEd activities Direct services – salaries/allowances of Child Devt Teacher/Day Care Worker Support to parent cooperative to establish ECCD Program community-based ECCD program Counterpart fund for continuing prof. devt of ECCD public service providers Facilities for ECCD programs; expenses for operation of NCDC – electricity, water, communications

Excluded from the Expenditure Allocation • Existing allowance of teachers granted by LGUs chargeable against SEF as of Dec. 31, 1997 – provided that any additional allowances that may be granted to teachers by LGUs shall be charged to the General Fund, subject to existing budgeting rules and regulations (Section 4(a) of JC No. 1 – 1998)

Planning – Budgeting for SEF  LSB to formulate 3-year strategic prioritization in allocation of SEF to schools – considering equitable sharing, priority needs, enrolment ratio, distance of schools, performance, drop-out rate Text in here Text in here LSB to consider goals and objective of LGU CDP and the PPAs in the LDIP prior to preparation of SEF budget • LSB – responsible for preparation and approval of annual budgetary requirements of public schools based on DepEd approved SIP and DEDP in the implementation of ECCD program, kindergarten, elementary, secondary, forma and non-formal education programs

Budget Preparation and Approval SDS Treas/ LSB E/S Schls submits PY Accountant Issues Budget Report to submits Call – Submit DepEd – Income of prioritization funding funds used, PY & CY; policies & requests to teacher estimates for tentative PSDS/SDS shortage, BY budget ceiling NAT

Budget Preparation and Approval NLT Oct. 31 PSD/SDS PSDS/SDS C/M LSBs SDS Conduct Consolidate Review and Submit consultation, budget approve SEF Consolidated hearing with requests from budget by approved schools & all schools majority vote SEF budgets stakeholders thru LSB & unfunded Resolution proposals

Budget Preparation and Approval NLT Nov. 31 Provl. LSB Provl LSB SDS Review Timeline unfunded Approve Provl Submit proposals of SEF budget by approved SEF March 31 to city/mun majority vote Budgets to December 31 LSBs thru LSB DepEd CO of the considering Resolution current year priorities in DEDP

Monitoring, Transparency and Accountability LSB LSB/ DepEd LSB Accountant Furnish LBO, Rep LSB Accountant, submit to Treasurer DepEd cc: Consolidate Post utilization copy of SEF DBM & DILG provincial & report in LGU budget – basis ROs qtrly & regional web site; 3 for cert. & annual reports conspicuous disbursement utilization public places report