i,

0qD r
u rtll
rlE c0R0s

Republic of the Philippines

ftL [-EAS
DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT fiY
Regional Office I rE
€
ADVISORY

FOR : ALL PROVINCIAL DIRECTORS

SUBJECT : NEW DILG ISSUANCES:

ADVISORY: DEFERMENT FROM THE UTILIZATION OF THE

spEcrAL EDUCATTON FUND (SEF) FOR THE ONGOTNG COVrD-19
SITUATION

DILG MC NO. 2O2O.O83: GUIDELINES FOR LGUS ON THE

REGULATION OF PUBLIC TRANSPORTATION ON AREAS UNDER
GCQ AND INTER'ZONAL TRANSPORTATION

DATE : 19 MAY 2O2O

Please cause the widest dissemination of the above-mentioned DILG issuances, which both
dated May 18, 2O2O, in your area of jurisdiction.

For dissemination.

t1 h/^
[ ,o,r=t f. ,or*rrAN, cEso rrr
neo ionalnDirector ql
[)

LGMED/RGS
tcut"arFtlP

"Matino, Mahusay at Maaasahan"

City of San Fernando, La Union
Telephone Number (072) BBB 2108 . 607 4468. 8BB 2289 .607 4469.6A7 L245
www.dilgregion 1.com
i
ff.a
L'r+^
EDB
Republb of the Philipprnos l
&
DEPARIIIIENT OF THE INTERIORAND LOCAL GOVERT{TIENT s.icTroil
DILG-NAPOICOM Cenler, EDSA corner Quezon Avenue, West Tnatlgle, Qu€zon Cily 5tr
htip r'ln',/rj. dr0.gov.ph O;1 1e3tt'\ lr i-\
11b1,
aic0nns tnlin
ADVISORY tt. I
I

MAY 18,2020 .i

i.'
TO ALL PROVINCIAL GOVERNORS, CITY MAYORS, MUNICIPAL
MAYORS, BARtt'M MINISTER FOR LOCAL GOVERNMENT,
REGIONAL DIRECTORS, AND OTHERS GONCERNED

SUBJECT: DEFERMENT FRONN THE UTILIZATION OF THE SPECIAL

EDUCATION FUND (SEF) FOR THE ONGOING covrD-19
SITUATION

The Department has been receiving reguests for fund augmentation, from several
local government units (LGUs), regarding the COVID-19 pandemic. Said requests
often cite lack of available funds to implement COVID-19 prevention measures and
other programs in relation to the ongoing situation. One of the requested fund
augmentaiion measures is their proposal to utilize their Special Education Fund (SEF),
which is derived from a speciallevy in addition to the real property tax collected by the
local government within its jurisdiction.

By virtue of Section 272, Chapter 7 of the Local Government Code:

"The proceeds of the additionalone percent (1o/o) tax on real property accruing
to the Specia/ Education Fund (SEF) shall be automatically released to the local
school boards: Provided, That, in case of provinces, the proceeds sha// be
divided equalty between the provincialand municipalschool boards: Provided,
hawever, That the proc*ds shall be allocated tor the operation and
maintenance of public schools, construction and repair of school
buitdings, lacitities and equipment, educational rcsearch, purchase of
Dooks and periodlcals, and sports developmenl as determind and
approved by the Local School Boatd."

Moreover, the specific programs, projects, and activities (PPAs) and expenses that
may be charged against the SEF are provided under the provisions of Republic Act
No. 7160 or the Local Govemment Code of 1991, Republic Act No. 10410 or the Earty
Years Act of 2013, and Republic Act No. 11037 or the Masustansyang Pagkain Para
sa Batang Pilipino Act. Fundamentally, the SEF is intended to augment and support
the supplementary budgetary needs of public basic education schools and learning
centers in the country, Consistent with the provisions of the aforementioned laws, the
DepEd, the DBM, and the DILG issued Joint Memorandum Circular No. 1, s. 2017
dated January 19, 2017 to prescribe the guidelines on the allocation, release, and
utilization of the SEF, as well as the specific PPAs and expenses that may be charged
against the SEF.

\*4 -a
 ;

Therefore, all LGUs are advised that the proceeds forming the Special Education Fund
cannot be utilized for any other purpose aside from those mentioned through existing
laws. The SEF cannot be used to augment the budgetary allotment of t-G.-Us for
6re
ongoing COVID-1 I situation.

All DILG Regional Directors and the BARMM Minister for Local Government are
directed to cause the widest dissemination of this Advisory.

For the guidance and strict compliance of all concerned

AfiO
ft

,trl.$rr,l, rr' Lr_,r. r, ir,.i