Im talking about the SEF, opening na naman ng classes and before natin pag-usapan ang mahabang listahan ng mga suliranin, silipin natin at dagdagan ang ating kaalaman.
Ang pangalawa ay ang calamity fund given the earthquake sa GenSan kaninang umaga. Let me discuss this tomorrow to guide the LGUs.
The Special Education Fund (SEF)is a local government fund that comes primarily from the additional 1% tax on real property, collected by provinces, cities, and municipalities, as authorized under the Local Government Code of 1991 (Republic Act No. 7160) and subsequently governed by more recent laws and regulations on basic education financing.
In simple terms:
Property owners pay real property tax (RPT).
An additional 1% levy is imposed specifically for education purposes.
Collections are placed in the SEF and managed by the Local School Board.
Purpose of the SEF
The fund is intended to supplement national government appropriations for education. Under current rules, SEF may generally be used for:
* Construction, repair, and maintenance of school buildings and facilities.
* Procurement of educational equipment and learning resources.
* Operation and maintenance of public schools.
* Payment of salaries and benefits of locally funded teaching and non-teaching personnel.
* Sports development and educational programs.
* Other education-related expenditures authorized by law and approved by the Local School Board.
Take note po, mahalaga yung approval ng Local School Board.
Para sa mga auditor, mahalaga na makita yung direct at demonstrable benefit to basic education sa bawat gastusin na galing sa Special Education Fund.
Gamit ang chat pt, heto ang mga common audit findings sa pag-gamit ng nasabing pondo.
1. Use of SEF for Non-Educational purpose
Auditors frequently find expenditures charged to SEF that have no direct relation to basic education, such as:
* General LGU activities.
* Excessive hospitality expenses.
* Projects benefiting the general public rather than schools.
Naalala ko nung kapanahunan namin, ginagamit din sya sa mga bonus in the form of gift checks at honorarium kaya syempre, nadi disallow!
2.Violation of laws and regulations governing SEF utilization.
a. Procurement Irregularities
Examples include:
* Lack of competitive bidding.
* Splitting of contracts.
* Incomplete supporting documents.
* Purchases without proper needs assessment.
Kadalasan ang auditor ay nakakasilip ng mga audit issue na may kinalaman sa tinatawag na transparency, economy, and value for money.
Kumbaga ay hindi sulit sa ginamit na pera yung naging resulta!
3. Unutilized or Idle Funds
Many LGUs accumulate substantial SEF balances that remain unused despite shortages in schools.
Common causes:
* Poor planning.
* Delayed procurement.
* Lack of project readiness.
Sa kadalasan yung pondo para sa education ay hindi pinakinabangan ng mga mag-aaral at guro. Sayang naman!
4. Unauthorized Personnel Expenses
SEF may be used for certain education-related personnel, but auditors often note:
* Payments to personnel not engaged in education functions.
* Allowances lacking legal basis.
* Benefits granted without Local School Board approval.
5. Lack of Local School Board Authorization
Projects are sometimes implemented without proper approval or documentation from the Local School Board.
Madalas, kinakakitaan ito ng mga auditors ng kahinaan or posibleng pag circumvent ng existing internal controls kung hindi man kahinaan ng pamamahala.
6. Incomplete or Defective School Projects
Common findings include:
* Delayed construction.
* Unfinished classrooms.
* Poor-quality repairs.
* Facilities not being used.
7. Weak Property and Inventory Controls
Auditors frequently observe:
* Missing laptops and equipment.
* Unrecorded educational materials.
* Lack of inventory reports.
Mahalaga na hindi lang pera ng bayan ang iniingatan, pati na rin mga kagamitan o pag-aari ng pamahalaan.
We need to manage and prevent Risk of loss, theft, or misuse of government property
8. Excessive Cash Advances and Liquidation Problems
Recurring observations include:
* Long-outstanding cash advances.
* Incomplete liquidation documents.
* Unsupported expenditures.
Sa mga ganitong usapin, mahalaga na mapatunayan kung tama ba ang paggamit ng pera ng bayan.
Mahalaga ang immediate liquidation ng cash advances lalo na at hirap ang ating pamahalaan sa pananalapi.
Madalas din na mabilis ang palitan ng mga opisyales kaya kailangan yung immediate liquidation para masiguro yung responsibilidad sa pag-gastos o kung may naiwan bang natirang pera na dapat agad maisauli sa kaban.
O hayan, hindi lang confidential funds at flood control funds, marami pang ibang pondo at dapat tayo ay mapagbantay kung gusto natin ng matino at kapaki-pakinabang na pamamahala ng pera ng bayan
Heto nga pala kami nung bata pa at halos lahat kami ay nag-aral sa public school.
Kung gusto nating alagaan ang kalidad ng edukasyon, mainam ding alamin kung ano ang pondo na ginagamit para dito!
Goodnight !
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