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COMMISSION ON AUDIT MEMORANDUM NO.

2000-076
June 7, 2000

TO : Directors, Local Government Audit Office and COA Regional Offices,


Provincial, City and Municipal Auditors and All Others Concerned.

SUBJECT : Supplemental Provisions to DECS, DBM and DILG Joint Circular No. 01, S.
1998 dated 14 April 1998.

In order to address the various issues and questions raised by Local Chief Executives and
Members of the Local School Boards on the application/utilization of the additional one
percent Special Education Fund (SEF) tax provided under Section 272 of R. A. 7160, the
Department of Education, Culture and Sports (DECS), Department of Budget and
Management (DBM) and Department of Interior and Local Government (DILG) issued
additional guidelines, quoted hereunder in full:
"DEPARTMENT OF EDUCATION, CULTURE AND SPORTS
DEPARTMENT OF BUDGET AND MANAGEMENT
and
DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT
Joint Circular No. 01-A
March 14, 2000

TO : GOVERNORS, MAYORS, SUPERINTENDENTS AND


DISTRICT SUPERVISORS OF SCHOOLS, MEMBERS OF THE
LOCAL SCHOOL BOARDS AND OTHER NATIONAL AND
LOCAL GOVERNMENT OFFICIALS CONCERNED.

SUBJECT : SUPPLEMENTAL PROVISIONS TO DECS, DBM AND DILG


JOINT CIRCULAR NO. 01, S. 1998 DATED 14 APRIL 1998

1.0 PURPOSE
This Circular is being issued to provide supplemental provisions to DECS,
DBM and DILG Joint Circular No. 01 s. 1998 dated 14 April 1998 entitled:
"Prescribing the Rules and Regulations on the Utilization of the Special
Education Funds (SEF) by the Local School Boards (LSB) for the
Operation and Maintenance of Elementary and Secondary Schools".

2.0 PRIORITIZATION OF EXPENSES CHARGEABLE TO SEF

2.1 The SEF may be used to fund the establishment of new classes as
extensions of existing public elementary or secondary schools as
approved by the DECS Secretary upon the recommendation of the
DECS Regional Director and the certification of the Division
Superintendent concerned of the necessity and urgency of
establishing extension classes in the province, city or municipality as
the case may be, provided that no extension class shall be
established unless the number of pupils/students in such extension
class shall at least be fifteen (15).

2.2 DECS shall be responsible for the assignment of teaching personnel


to handle newly established extension classes.

2.3 In instances where there are no teaching positions available in DECS


to handle these classes, a portion of the SEF may be utilized for the
payment of compensation of those teaching personnel who will be
hired to temporarily handle such DECS approved extension
classes, provided that such hiring shall only be for the period covered
by a particular SEF budget.

2.4 To temporarily handle these extension classes, as provided for in the


SEF budget, only those who have successfully passed the Licensure
Examination for Teachers shall be hired. Such hiring shall be
approved by the Local Chief Executive in accordance with pertinent
CSC and DBM guidelines on hiring and compensation.

2.5 Nothing in this provision shall be construed to mean an obligation on


the part of the national government to convert such positions
chargeable against SEF into regular positions to be funded from the
national funds.

2.6 Subsequently, should new/additional positions be provided for DECS


in a budget year, DECS shall give priority in the
deployment/assignment of such teaching positions or items to these
extension classes.

2.7 It is, however, understood that qualified personnel handling these


classes temporarily, may be considered by DECS to fill vacant
teaching positions as authorized in the DECS staffing pattern and
funded in its budget.

3.0 REPORTING REQUIREMENT


The SEF Budget and a quarterly report of its utilization (using the form for
Annex "A") shall be prepared and submitted by the Local School Board to
the DECS ROs, copy furnished the DBM ROs and DILG ROs. The
aforesaid quarterly report shall be submitted one week after the end of the
quarter.

4.0 EFFECTIVITY
This Circular shall take effect immediately.

(Sgd.) ANDREW B. GONZALES, FSC (Sgd.) BENJAMIN E. DIOKNO


Secretary Secretary
Department of Education, Culture Department of Budget
And Sports Management

(Sgd.) ALFREDO S. LIM


Secretary
Department of Interior and Local Government

In view hereof, the unnumbered COA Memorandum dated October 14, 1999 granting a
moratorium on the "Audit of Utilization of the Special Education Fund by Local Auditors" is
hereby revoked. Transactions pertaining to the payment of compensation to teaching
personnel handling DECS approved extension classes charged against SEF which conform
to the above-quoted Joint Circular may now be passed in audit. Consequently, Notices of
Disallowance issued therefor may now be lifted.
For your information and guidance.
(Sgd.) CELSO D. GAGAN
Chairman

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