Professional Documents
Culture Documents
2000-076
June 7, 2000
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
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".
2.1 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).
4.0 EFFECTIVITY
This Circular shall take effect immediately.
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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