Filipinos nowadays are vigilant in terms of how public officials and employees utilize public funds efficiently and effectively for the development of the people. Their increasing awareness prompted government to put up a mechanism that intends to minimize, if not stop, improper utilization of public funds.
Apparently, the significance of transparency is given prime importance by the government as people wanted to ensure that public funds are properly utilized for what it is intended for, that is, public service. Hot issues about pork barrel scam and the ongoing trial of Napoles, who is allegedly the woman behind this scam are evidences that Filipinos are now aware, vigilant and continually monitoring how public funds is spent.
In the Department of Education, the principle of transparency and accountability has been observed in terms of governance. Pursuant to the Regional Memorandum dated July 25, 2013, the Malaybalay City Division issued Division Memorandum No. 217, s. 2103 dated August 13, 2013 stating the creation of MOOE Transparency Board which shall display the liquidation report of school funds to be posted in conspicuous places within the school premises. As stated in the memo, the report should be clear, easy-to read, accessible and up to date.
Moreover, Transparency Board shall display the items found in the Cash Disbursement Register (CDR) of the school, which is used to record, monitor and report the transactions involving the grant of cash advances/payments charged thereto, and liquidation thereof by School head/Disbursing Officer.
Before posting, the CDR should be signed by the following: School Principal or School Disbursing Officer to certify the correctness of the entry; Division Accountant to certify the completeness of supporting documents; and, noted by the Schools Division Superintendent.
Indeed, the mechanism of putting up transparency board has benefitted both the government and the people. In the case of DepEd, it has enhanced transparency as to the utilization of School MOOE and financial accountability not only to the government but also to the school administrators, public school teachers, parents, students, and stakeholders. When this good practice will be sustained, this will surely contributes to the development of the school as a whole which is significant among us. As quoted by Edward Snowden, (2014), “There can be no faith in government if our highest offices are excused from scrutiny – they should be setting the example of transparency”.