NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
s. no.USD
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72 AUG 16 P2 *42
RECEiVSD BY:
Introduced by Senator Christopher Lawrence "Bong" T. Go
AN ACT
EXPANDING THE PURPOSES AND APPLICATION OF THE SPECIAL 
EDUCATION FUND. AMENDING FOR THE PURPOSE SECTION 272 OF 
REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL 
GOVERNMENT CODE OF 1991, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
The Special Education Fund (SEF) comes from the additional one percent 
(1%) tax on real property and is allotted to the local school boards. It has been a 
source of additional funds for schools that require financial support to sustain their 
school programs and operations. The SEF is mandated to be used by the Local 
School Boards in "the operation and maintenance of public schools, construction and 
repair of school building, facilities and equipment, educational research, purchase of 
books and periodicals, and sports development." The Local Government Code 
specifically enumerated the scope and application by which the SEF can be 
allocated, thereby unduly limiting its application and use.
Local government units have deemed the allowed use of the SEF to be too 
restrictive. Even the Department of Education (DepEd), Department of Interior and 
Local Government (DILG), and Department of Budget and Management (DBM) in 
Joint Circular No. 2, s. 2020 acknowledged this and widened the use of SEF. With 
the Joint Circular, "SEF can now shoulder the payments of expenses from the 
production of the self-learning modules, textbooks, activity sheets, and study guides 
or manuals approved and quality-assured by the DepEd. Purchase of external


storage devices such as flash drives, hard drives, and communication expenses can 
also be subsidized by the said fund."1
The education sector has been badly battered during the pandemic, and it is 
clear that the current law does not respond to the present challenges we encounter 
Other Important endeavors that SEF could have subsidized are left unfunded. Sadly, 
the SEF is being underutilized to the detriment of the public education system.
Therefore, this bill seeks to institutionalize the expansion of the application of 
the Special Education Fund to other items relating to education, such as the 
construction and repair of libraries, payment of salaries, allowances, and other 
benefits for teaching and non-teaching personnel.
It is hoped that with the expanded scope and application, the SEF may help 
address the problems hounding our public education system.
In view of the foregoing, approval of this bill is earnestly sought.
SENATOR CHRISTOPHER L l/RENCE "BONG" T. GO
1 https://www.depecl.gov.ph/2020/12/03/deped-to-maximize-use-of-sef-in-aid-for-distance-learning/


NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
S. No. 1190
sseiwtf
of ti;r
*22 AUG 16 P2 42
RIICLIV iD B'
Introduced by Senator Christopher Lawrence "Bong" T. Go
AN ACT
EXPANDING THE PURPOSES AND APPLICATION OF THE SPECIAL 
EDUCATION FUND. AMENDING FOR THE PURPOSE SECTION 272 OF 
REPUBLIC ACT NO. 7160. OTHERWISE KNOWN AS THE LOCAL 
GOVERNMENT CODE OF 1991. AND FOR OTHER PURPOSES
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled:
1 
Section 1. Section 272 of Republic Act No. 7160 is hereby amended to read as
2 
follows:
3 
"Section 272. Application of Proceeds of the Additional One Percent SEF
4 
Tax. - The proceeds from the additional one percent (1%) tax on real property
5 
accruing to the Special Education Fund (SEF) shall be automatically released to the
6 
local school boards: Provided, That, in case of provinces, the proceeds shall be
7 
divided equally between the provincial and municipal school boards: Provided,
8 
however. That the proceeds shall be allocated for the operation and maintenance of
9 
public schools, construction and repair of school buildings AND LIBRARIES,
10 
facilities and equipment, PAYMENT OF SALARIES. ALLOWANCES AND OTHER
11 
BENEFITS OF TEACHING AND NON-TEACHING PERSONNEL. COMPETENCY
12 
TRAININGS FOR TEACHING PERSONNEL. OPERATION OF ALTERNATIVE
13 
LEARNING SYSTEM (ALS) INCLUDING PAYMENT OF SALARIES.
14 
ALLOWANCES AND OTHER BENEFITS OF ALS FACILITATORS, educational
15 
research, purchase of books and periodicals, TEACHING AIDS. OTHER
16 
INSTRUCTIONAL MATERIALS, 
sports development, AND ALL OTHER


1 
EXPENDITURES RELATIVE TO THE PROMOTION OF ACCESSIBLE PUBLIC
2 
EDUCATION as determined and approved by the Local School Board."
Sec. 2. Implementing Rules and Regulations. - Within thirty (30) days from 
the approval of this Act, the Department of Interior and Local Government and the 
6 Department of Education shall jointly promulgate the necessary rules and
12
13
regulations for the proper implementation of this Act.
Sec. 3. Repealing Clause. - All laws, ordinances, rules, regulations, other
10 
issuances or parts thereof, which are inconsistent with this Act, are hereby repealed
11 
or modified accordingly.
Sec. 4. Effectivity. - This Act shall take effect fifteen (15) days after its
14 publication in the Official Gazette or in a newspaper of general circulation.
Approved,