American Journal of Humanities and Social Sciences Research (AJHSSR) 2023 A J H S S R J o u r n a l P a g e | 117 American Journal of Humanities and Social Sciences Research (AJHSSR) e-ISSN :2378-703X Volume-07, Issue-03, pp-117-126 www.ajhssr.com Research Paper Open Access Utilization of Special Education Fund (SEF) of Schools in Sorsogon Precious B. Azur 1 , Jhonner R. Ricafort 2 1 Sorsogon State University Graduate School, Sorsogon City and Dep Ed BulanIII District, Sorsogon 2 Sorsogon State University, Sorsogon City ABSTRACT: This study examined Fiscal Year 2021 SEF use in Bulan III District, Bulan Sorsogon, schools. Fifteen Bulan III District school principals responded. Enrollments, teachers, students, MOOE, and SBM level classify Bulan III District schools. It examined how the Special Education Fund was utilized for public school operation and maintenance, construction and repair of school buildings, facilities, and equipment, educational research, book and periodical purchases, and sports development. The research looked at SEF usage issues, factors, and a suggested action plan. Based on the findings, it was concluded that the majority of schools in Bulan III District are small, with nine teachers or less, a MOOE allotment of P26,000-P30,000, and SBM Level 1 accreditation; construction and repair of school buildings are the top priorities in using Special Education Fund; and the top three problems schools faced were the delayed release of SEF budget, poor coordination of LGU personnel to schools during transactions, and insufficient procurement of school supplies. It recommends that other school needs, such as sports and research development, may also be addressed to enhance student growth and research culture; schools may engage in fund-raising initiatives to enhance the budget for sports and research development; and an action plan may be adopted following a comprehensive examination and evaluation by the relevant authorities. Keywords :Special Education Fund (SEF), School Profile, Action Plan, Sorsogon, Philippines I.INTRODUCTION Education quality, equity, and efficiency depend on school finance policies. Schools with more funding perform better academically and administratively. The OECD, an international organization where 37 democracies with market-based economies interact to create policy guidelines to support sustainable economic growth, evaluated educational policies to enhance school resource usage (School Resources Review). It analyzes financial resources to help governments meet education policy goals. This paper analyzes financial, physical, and human resources in school systems by country. It advises on resource governance, distribution, and management to meet educational goals. As OECD school systems become more complicated and multi-level, more actors are involved in financial decision-making. This entails aligning money allocation models to a school system's governance structures, tying budget planning procedures at multiple levels to shared educational goals, and assessing school funding to hold decision makers accountable and ensuring resources are spent effectively and equitably. National and local government unit (LGU) funds support basic education in the Philippines. The General Appropriations Act funds DEP (GAA). DepEd receives the final allotment after the Department of Budget and Management (DBM) adjusts it to reflect changes in the country's macro-fiscal climate and prior years' capacity to spend. After DepEd's appropriation, the DPWH plans, executes, and reports on all basic education construction funds. The general fund and the Special Education Fund, which taxes real property, provide LGU education money (SEF). The governmental Department of Education (DepEd) ensures access to basic education, equity, and quality. One of the Philippines' government agencies, it oversees basic education delivery and strives to enhance teaching, learning, and results. The government's budget and financial resources are also key to improving a school's physical and personnel resources. In addition to curricular changes and capacity-building activities, the Department of Education (DepEd) continues to fund public schools to help them achieve their ultimate goal: training students to become