MABINI COLLEGES

Graduate School
Daet Camarines Norte

Name : Dan Michael M. Abarca Schedule : Sunday, 7:00 – 10:00 a.m

Subject : School Fiscal Planning & Mngt (Ed.L. 204) Professor : Arnulfo M. Balane

OUTPUT #1

Design or plot an Annual School Budget and Annual Procurement Plan using the Boncodin’s
formula.

Where:

50 K fixed starting annual budget

495 elem pupils at 250.00/each
19 teachers at 3,750.00/each
19 classrooms at 330.00/each
95 graduating pupils at 275.00/each

How much is your school’s MOOE budget?

Solution:

50,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50,000.00
495 X 250.00 - - - - - - - - - - - - - - - - - - - - - - - - -123,750.00
19 X 3,750.00 - - - - - - - - - - - - - - - - - - - - - - - - - 71,250.00
19 X 330.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - -6,270.00
95 X 275.00 - - - - - - - - - - - - - - - - - - - - - - - - - - -26,125.00
___________
P277,395.00
X .05  VAT
--------------------
13,869.75

Gross  P277,395.00
Less : VAT  13, 869.75
------------------------
Net  P 263, 525.25 / 12 (months) = P21, 960.44  School’s Monthly MOOE

Submitted to:

ANNIE LISA B. SATARAIN

Reporter
 MABINI COLLEGES
Graduate School
Daet Camarines Norte

Name : Dan Michael M. Abarca Schedule : Sunday, 7:00 – 10:00 a.m

Subject : School Fiscal Planning & Mngt (Ed.L. 204) Professor : Arnulfo M. Balane

OUTPUT #2

Compare and contrast the expenses done by DepEd funded and LGU funded schools.

Differences
DepEd Funded LGU Funded
 The school head prepares the budget.  The college administrator prepares the
budget.
 The operating expense is approved by the  The operating expense is approved by the
SDS. Mayor.
 Only teachers are covered on the insurance  Both teachers and students are covered on
budget. the insurance budget.
 Prepare APP.  No APP.
 Without subsistence and laundry allowance.  With subsistence and laundry allowance.
 Monthly budget is fixed.  Monthly budget varies depending on needs.
 Cash advance is given to school head.  Cash advance is not given to a head.
 Annual budget is based on SIP.  Improvement plan is incorporated on annual
budget.
 Performance-based budgeting.  Line-Item budgeting.
Similarities
 Both have budget call.
 Both prepares annual school budget.
 Both prepares monthly cash program.
 Budget reviewed by budget officer.
 Budget is based on some indicators.

Submitted to :

PURIFICACION P. MORALES
CARMILA FLORIFI P. MORALES
Reporters