eM OF Dy, o 4 37 OFFICIAL 4, JRELEASE Signeture DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT ADVISORY MAY 18, 2020 To ALL PROVINCIAL GOVERNORS, CITY MAYORS, MUNICIPAL MAYORS, BARMM MINISTER FOR LOCAL GOVERNMENT, DILG, REGIONAL DIRECTORS, AND OTHERS CONCERNED ‘ SUBJECT: DEFERMENT FROM THE UTILIZATION OF THE SPECIAL EDUCATION FUND (SEF) FOR THE ONGOING COVID-19 SITUATION ‘The Department has been receiving requests 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 augmentation measures is their proposal to utilize their Special Education Fund (SEF), which is derived from a special levy 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 additional one percent (1%) (ax on real property accruing tothe Special Education Fund (SEF) shall be automatically released to the local school boards: Provided, That, in case of provinces, the proceeds shall be divided equally between the provincial and municipal schoo! boards: Provided, howaver, That the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of schoo! buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board." 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 Government Code of 1991, Republic Act No, 10410 or the Eerly Years Act of 2013, and Republic Act No. 11037 or the Masustansyang Pagkain Para sa Balang 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, 8 2017 dated January 19, 2017 to prescribe the guidelines on the allocation, release, and Utilization of the SEF, as well as the sion of te ‘Specific PPAs and expenses that may be chargedscion Fund isting for the Gus ara advised thatthe procoads forming the Special anol be ose aside {rom thi Ks ws, The SEF cannot bo used ta ‘augment ihe budgetary allotment of | —sTigoing COVID-19 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