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