
Better use of Special Education Fund sought
TO ensure the more efficient utilization of the Special Education Fund (SEF), Senator Sherwin Gatchalian is pushing to expand the fund’s use while ensuring mechanisms for transparency.
Gatchalian’s proposal is stipulated in the 21st Century School Boards Act (Senate Bill No. 155), which aims to strengthen local government units’ (LGUs) involvement in education. The bill eyes the expansion of the local school board and its responsibilities to include the formulation of policies focused on improving the quality of education.
The 2023 Commission on Audit (COA) reports revealed that millions of pesos allocated for improving public education in Metro Manila have remained either unutilized or improperly spent by several LGUs.
Gatchalian said that under the proposed measure, the expanded use of SEF would include funding the salaries of teachers and non-teaching personnel in public schools, salaries of preschool teachers and honorarium and allowances for additional services rendered outside of regular school hours, capital outlay for pre-schools, and operation and maintenance of ALS programs, among others.
An analysis by the Second Congressional Commission on Education (EDCOM II) showed that from 2018 to 2022, underutilization of the SEF amounted to P15 billion. The analysis further highlighted that the highest rate of underutilization – 57% — was observed in cities. The Bureau of Local Government Finance identified procurement issues and limitations on allowable fund use as the primary reasons for SEF underutilization.
As prescribed by the Local Government Code of 1991 (Republic Act No. 7160), the SEF is allocated to local school boards to cover the operation and maintenance of public schools, including the construction and repair of school buildings. The SEF is generated from the additional one percent tax on real property.
Gatchalian’s proposed measure would mandate local school boards to have a transparency board and web portal that will report information on the following: the actual SEF collection and utilization during the budget year; quarterly reports of realized SEF income, expenditures, and balances; the actual SEF income and expenditures during the preceding fiscal year; and the schedule of classroom construction under the school building program; among others.