Gatchalian pushes for flexibility, transparency in Special Education Fund use
January 20, 2025
Gatchalian pushes for flexibility, transparency in Special Education Fund use
To ensure the more efficient utilization of the Special Education Fund (SEF), Senator Win 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.
Pinalawak, mas malinaw na paggamit ng Special Education Fund isinusulong ni Gatchalian
Upang matiyak ang mas epektibong paggamit ng Special Education Fund (SEF), isinusulong ni Senador Win Gatchalian ang pagpapalawak ng pwedeng paggamitan ng pondo habang sinisiguro ang mga mekanismo para sa transparency.
Nakasaad sa 21st Century School Boards Act (Senate Bill No. 155) ang panukala ni Gatchalian, na naglalayong palakasin ang papel ng mga local government units (LGUs) sa sektor ng edukasyon. Layon ng naturang batas na palawakin ang saklaw ng local school board at ang mga responsibilidad nito, kabilang ang pagbabalangkas ng mga patakaran para sa pagpapabuti ng kalidad ng edukasyon.
Batay sa mga ulat ng Commission on Audit (COA) noong 2023, milyong-milyong pisong inilaan para sa pagpapahusay ng pampublikong edukasyon sa Metro Manila ang hindi nagasta nang maayos ng ilang LGU.
Sinabi ni Gatchalian na sa ilalim ng naturang panukalang batas, sasakupin ng pinalawak na gamit ng SEF ang sweldo ng mga guro at non-teaching personnel sa mga pampublikong paaralan, sahod ng mga preschool teachers, honorarium at allowances para sa dagdag na serbisyong ibinibigay sa labas ng regular na oras ng klase, capital outlay para sa mga preschool, pagpapatakbo at pagpapanatili ng mga programa sa Alternative Learning System (ALS), at iba pa.
Batay sa pagsusuri ng Second Congressional Commission on Education (EDCOM II), umabot sa P15 bilyon ang halagang hindi nagamit mula sa SEF mula 2018 hanggang 2022. Ayon pa sa komisyon, umabot sa 57% ang underutilization sa mga siyudad. Ayon sa Bureau of Local Government Finance, isa sa mga dahilan ng underutilization ng SEF ang mga isyu sa procurement at mga limitasyon sa kung saan ito maaaring gamitin.
Ayon sa itinakda ng Local Government Code of 1991 (Republic Act No. 7160), inilaan ang SEF sa mga local school boards para sa operasyon at maintenance ng mga public schools, kabilang ang pagpapatayo at pagkukumpuni ng mga school buildings. Ang SEF ay nagmumula sa karagdagang isang porsyentong buwis sa real property.
Oras na maisabatas ang panukala ni Gatchalian, magiging mandato sa mga local school boards na magkaroon ng transparency board at web portal na mag-uulat ng impormasyon tulad ng aktwal na koleksyon at paggamit ng SEF sa isang budget year; quarterly reports sa aktwal na kita, gastusin at balanse ng SEF; aktwal na kita at gastusin ng SEF noong nakaraang fiscal year; at schedule ng pagpapatayo ng mga classroom sa ilalim ng school building program; at iba pa.
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