F.

Special Education Fund

Section 272 of Republic Act (RA) No. 7160 expressly provides the source of Special
Education Fund (SEF), to wit:

“The proceeds from the additional one per cent (1%) tax on real property accruing
to the Special Education Fund (SEF) shall be automatically released to the local
schools boards. X x x . Provided, however, that the proceeds shall be allocated for
the operation and maintenance of public schools, construction and repairs of school
buildings, facilities and equipment, educational research, purchase of books and
periodicals, and sports development as determined and approved by the Local
School Board.” (underscoring supplied)
The Department of Education, Culture and Sports (DECS), Department of Budget and
Management (DBM) and Department of the Interior and Local Government (DILG) issued Joint
Circular (JC) No. 1, s. 2017 dated January 19, 2017 to provide the revised guidelines on the use of
the SEF The issuance provide the planning and budgeting process for the SEF and enumerated the
following allowable expenses chargeable against the SEF which shall be net of the budgetary
provision for the same or related item(s) in the budget for the DepEd and the ECCD Council:

1. Operation and maintenance of public schools

2. Construction and repair of school buildings
3. Facilities and equipment
4. Educational research
5. Purchase of books and periodicals
6. Sports development
7. Funding for the ECCD Program

G. Local Council for Protection of Children

Republic Act No. 9344, otherwise known as “Juvenile Justice and Welfare Act of 2006."
approved on April 28, 2006, aims to:

 promote and protect physical, moral, spiritual, intellectual and social well-being of children;
 inculcate in the youth patriotism and nationalism, and encourage their involvement in public
and civic affairs; and,
 cover the different stages involving children at risk and children in conflict with the law, which
provides child appropriate proceedings, including programs and services for prevention,
diversion, rehabilitation, reintegration and aftercare to ensure their normal growth and
development.

DILG Memorandum Circular No. 2012-120 dated July 4, 2012 provides for the allocation of
one percent Internal Revenue Allotment (IRA) for the strengthening and implementation of the
programs, projects and activities of the Local Councils for the Protection of Children (LCPC) per
Section 15 of RA 9344 – which state that the LCPC shall be established in all levels of local
government and private agencies concerned for the welfare of the children. The said
memorandum enumerates the Programs, Projects and Activities (PPA) that can be funded from the
said allocation.

H. Solid Waste Management/Environmental Compliance

The Local Government Code mandates the Local Government Units (LGUs) to discharge
functions and responsibilities necessary for the efficient and effective provision of the basic services
and facilities which include solid waste disposal system and services or facilities related to general
hygiene and sanitation. In addition thereto, Republic Act No. 9003 otherwise known as an “Ecological
Solid Waste Management Act of 2000”, declared the policy of the State to adopt a systematic,
comprehensive and ecological solid waste management program to promote public health and
ensure protection of its environment. The law provides the comprehensive solid waste management
and the following institutional mechanism affecting the LGUs.

 Every province, city and municipality has to establish a Solid Waste Management
Board (SWMB).
 Each SWMB has to prepare a Solid Waste Management Plan (SWMP) and it has to be
approved by the National Solid Waste Management Commission (NSWMC).
 Each LGU must adopt and properly implement the components of the SWMP.

The Ecological Solid Waste Management Act of 2000 also provides the financing for the
solid waste management known as the “Solid Waste Management Fund.” LGUs are authorized to
collect solid waste management fees.

I. Local Disaster Risk Reduction Management Fund (LDRRMF)

Republic Act No. 10121, also known as the “Philippine Disaster Risk Reduction and
Management Act of 2010”, was enacted to strengthen the Philippine Disaster Risk Reduction and
Management System. The Act requires the establishment of Local Disaster Risk Reduction and
Management Office in every province, city and municipality which shall formulate and implement a
comprehensive and integrated Local Disaster Risk and Reduction Management Plan (LDRRMP) in
accordance with the national, regional and provincial framework.

Sec. 21 of the Act requires that no less than 5% of the estimated revenue from regular
sources shall be set aside as the Local Disaster Risk Reduction Management Fund (LDRRMF) to
support disaster risk management activities. Of the amount appropriated for LDRRMF, thirty percent
(30%) shall be allocated as Quick Response Fund (QRF) or stand-by fund for relief and recovery
programs in order that situation and living conditions of people in communities or areas stricken by
disasters, calamities, epidemics, or complex emergencies, may be normalized as quickly as possible.
Unexpended LDRRMF shall accrue to a special trust fund solely for the purpose of supporting
disaster risk reduction and management activities of the Local Disaster Risk Reduction Management
Council (LDRRMCs) within the next five (5) years. Any such amount still not fully utilized after five
years shall revert back to the general fund.
 NDRRMC-DBM-DILG Joint Memorandum Circular No. 2013-1 dated March 25, 2013
provides for the allocation and utilization of Local Disaster Risk Reduction and Management Fund
(LDRRMF) in the four thematic areas, namely: a) disaster prevention and mitigation, b) disaster
preparedness, c) disaster response, and d) disaster rehabilitation and recovery, and also for the
procurement/acquisition of disaster equipment for disaster response and rescue activities.

COA Circular No. 2012-002 dated September 12, 2012, provides the accounting and
reporting guidelines for the Local Disaster Risk Reduction and Management Fund of Local
Government Units, National Disaster Risk Reduction and Management (NDRRM) Fund given to
LGUs and Receipts from Other Sources. Also, the Circular requires the preparation of the Local
Disaster Risk Reduction Management Fund Investment Plan (LDRRMFIP) to keep tract of the all
projects funded out of the LDRRMF regardless of the funding source.

Republic Act No. 9184 dated January 10, 20013 - An act providing for the modernization,
standardization and regulation of the procurement activities of the government and for other
purposes. It promotes the transparency of procurement process and in the implementation of
procurement contracts.