Spending Special Education Fund

Is the Special Education Fund (SEF) spent according to the purpose for which it is raised?

SEF is being derived annually from the additional tax on the real estate property tax to be expended exclusively for education. As mandated by Republic Act No. 5447 or "An Act Creating A Special Education Fund" under Section 4 of this law, mandates the "imposition of an annual tax of one percentum on assessed value of real property in addition to the real property tax regularly levied thereon under existing laws… provided that the total real property tax shall not exceed a maximum of three percentum".

Approved on September 25, 1968, there are 11 activities which this Special Education Fund can finance. This are: 1. the organization and operation of extension classes which include the creation of classroom teacher positions; 2. construction and repair of school buildings, and site acquisition; 3. payment of salary adjustment of school teachers; 4. preparation, printing and/or purchase of textbooks, teacher’s manual, forms and pamphlets;

5. purchase, improve-ment, repair, and re-furnishing of machinery, laboratory, technical and similar equipment; 6. establishment of printing plant… for the printing needs of DepEd; 7. purchase of teaching materials like workbooks, flip charts, atlases, science and mathematics teaching aids; 8. implementation of the existing program for citizenship development in the barrio high schools, folk schools and adult education classes (now alternative learning system); 9. for education research; 10. granting of scholarships to poor but deserving students; and 11. promotion of physical education.

Where SEF Money Go?

In "Status of appro-priation, allotment, and obligations" signed by the Provincial Accountant of Aklan, the following information was gleaned. As of Dec. 31, 2008, there was a grand total appropriation of P28,539,585.66. Of this amount, the sum of P18,070,405.46 were expended. The appro-priation balance was P10,469,180.20.

The expenditures are of three categories which are: a. personal services, b. maintenance and other operating expenses, and c. capital outlay.

Examining what is constructed out of the almost P6.2 million capital outlay, the report said, "construction of Aklan Sports Complex". This may refer to the sports complex in Calangcang, Makato, Aklan.

Is the construction of a sports complex included in the items enumerated in RA 5447 for which SEF fund maybe spent? It is not found.

Sports complex is necessary for any province like Aklan to develop, maintain and sustain the physical, mental status of the people.

Needless to state, the Basic Education law has removed sports and culture from former DECS which is now DepEd. But why is DepEd still so highly concentrated and spent the SEF fund to finance its participation in athletic meets in the provincial, regional, and national levels? There is now the Philippine Sports Commission which DepEd might source out fund for its participation in athletic meets. Does DepEd request fund from PSC?

Going over the P10 million spent for maintenance and other operating expenses, purchase of instructional materials like books are hardly found. What are prominent are expenses for athletic competition, con-ferences and some subjects contests. This confirms the scarcity of teaching aids.

The money collected for SEF is divided as 50 percent for the municipality, 20 percent to the province, and 30 percent to national. The budgeting and disbursing of the Fund are entrusted to the local school board composed of four members and a chair person. No person represents the tax payers who pay the SEF.

Budgeting and spending of SEF maybe improved if accompanied with full disclosure of the fund in a budget year following RA 5447. /MP