1

EVAUATION OF SCHOOL FINANCIAL MANAGEMENT OF AMBITACAY

ELEMENTARY SCHOOL, AGOO, LA UNION

THELMA P. BALLESTEROS

DON MARIANO MARCOS MEMORIAL STATE UNIVERSITY

SOUTH LA UNION CAMPUS
COLLGEGE OF GRADUATE STUDIES
AGOO, LA UNION, PHILIPPINES

DOCTOR OF PHILOSOPHY
Major in Educational Administration

AUGUST 2021
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Chapter 1

DESCRIPTION OF THE SYSTEMS ANALYSIS

Background of the Problem

“For the love of money is a root of all kinds of evil. It is through this craving that

some have wandered away from the faith and pierced themselves with many

pangs. – 1 Timothy 6:10 ESV”

Money has become an integral part of human life. It has turned into a need. In

today’s time, money does powerful things in one’s life. Also, money has even extended

its grasp and power to the different sectors of a government. Money, in all of its forms,

has made huge influences both to mankind and to government. Education sector is no

exception to this matter. In fact, several issues have been brought into surface regarding

financial handling of the education department. Such issues have moved several countries

to strengthen its processes in handling fiscal administration.

In the international context, transparency, accountability, and credibility have

been given emphasis by countries so as to improve and maintain the trust given by

different stakeholders. One is Indonesia. Indonesia has been constantly monitoring its

education system particularly on the fiscal administration of a school to prevent creating

anomalies related to money. This action of the government has been testified by Suyoto,

Bupati Bojonegoro who stated:

Extract 1
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Another issue is credibility, because this education institution, like it or

not, has to be credible, and this means there has to be accountability and

transparency. For example, the issue with the school’s finance plan is how to

extend its use. The teacher is involved, all stakeholders are involved in planning

and using it and we are supporting this. We also see this in why I have opened a

public dialogue, I have opened my SMS and whenever I am I can access my email

and can also SMS. Why do I do this? So I can be aware of the real problems in the

community. I take every complaint seriously, either through SMS, letter or email

or directly. Why? Because we are raising credibility in the education sector.

Transparency, accountability, and credibility being considered as the necessary

tools for the improvement of a school also need supervision by various interested parties.

One of these is the media as exemplified in the use of SMS and e-mail. This is to make

sure that the public is given the privilege to have access on the fiscal administration of a

school. Such supervision of transparency, accountability, and credibility is observed in

Majene as one regional government that has applied an effective management control

system from the district level down to the school level. Firstly, regular evaluation and a

monitoring system ensure quality. Concrete example is the rehabilitation of schools in

the District of Majene. According to Jamaluddin, Kasi Pendidikan Dasar of Kab. Majene,

stakeholders are even partners for ensuring supervision, monitoring, and evaluation as

reflected on the interview extract on the next page:

Extract 2
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This is now a basic principle. We are maximizing supervision, monitoring

and evaluation. We are involving a number of stakeholders in order to assist the

government in improving the system for managing projects in Kabupaten Majene.

The Education Agency in Kabupaten Majene is ensuring that management control

is facilitated by empowering the community indirect supervision.

Such monitoring and supervision of schools which have been given budget

intended to improve quality education has resulted to identifying schools not operating in

accordance with the budget plan. This is according to Muhammad Saleh, Pengawas

Independen of Kab. Majene as reflected below:

Extract 3

Yes, the aim is to assist the government to improve the quality and vision

of education. For example, we found several schools that were not operating in

accordance with the budget plan, we gave them a warning and, in fact, reported

them to the sector head but there was no response before it was fixed.

Secondly, there is a merging of input at the school level through the school

development plan (School Activity Plan) with the Annual Education Work Plan for

regional development. That is to ensure that the budget given to schools will be directed

to the goals, objectives, and vision of these schools. To make this possible, Nurmadiah,

Kepala Sekolah SDN No. 2, Kampung Baru of Kab. Majene reiterated the processes as

stated in her interview below:

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Extract 4

We also hold a meeting to prepare the School Activity Plan or School

Budget. The school itself puts this together based on an agreement at the school

with relevant parties which includes a committee that provides a role for the

community in the local area.

There is also information in the form of input and recommendations from the

annual region education forum that is sourced from the outcomes of an annual planning

meeting at the region and city level – known as a Musrenbang. Ramli Pulo’o, Kepala

Dinas Pengelolaan Keuangan, Pendapatan dan Aset Daerah of Kab. Majene purported

that such transparency, accountability, and credibility are inspected by not only one

agency but three agencies to make sure that everything related to fiscal administration is

strictly and thoroughly checked as shown in the interview extract below:

Extract 5

In terms of our function, we only check three reports; this is to verify the

accuracy of data in the field which is the responsibility of each Local Government

Work Unit (SKPD). Inspection teams from the Supreme Audit Agency,

Inspectorate and the Financial and Development Supervisory Board will account

for this in their audit checks.

We now move to Kebumen, where the regional government is setting the standard

in transparency and accountability. Soekamto, BAPPEDA of Kab. Kebumen emphasized

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the importance of communication in giving the public the important information related

to fiscal administration. This is shown in the interview extract below:

Extract 6

In the area of public transparency and accountability, the government of

Kebumen has developed five communication mediums: Ratih TV Radio, in FM

presenter; direct mail and letters from the regent and the Kebumen government

website.

At this district level, the regent is using a radio show and television program as

the means to communicate openly with the community. Mahar Moegiono, Kepala Dinas

Pendidikan,, Pemuda dan Olah Raga of Kab. Kebumen gave picture to such actions:

Extract 7

The program on Ratih TV and In FM is Good Morning Regent, and this is

an interactive discussion with the district government. The regent is accompanied

by the relevant work unit to open an information channel. So, request or reports

through to complaints or slanderous comments are made without a filter. This is

started seven years ago. Initially, almost every official appeared worried in they

had to appear on Good Morning Regent. But gradually, like it or not, this became

a necessary means for us to do better.

One of the best keys in practice is that budget planning and spending is publicized

in the mass media, official notice boards and on the internet.

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Indonesia may have been handling fiscal management quite seriously as reflected

in the processes mentioned. However, this is quite contrary to the case of the Philippines,

particularly in the Department of Education.

The Department of Education of the Philippines has left marks of stains in terms

of its transparency, accountability, and credibility. This issue has been publicized in

numerous articles in newspapers and other media sites.. One is Kabataan Party-list

Representative Mong Palatino (2010) who blatantly and openly said, “Corruption stinks

in public schools; DepEd,not just schools, should be cleaned up.” Another is PCIJ’s

Yvonne Chua (2013) who wrote, “At DepEd, A Cleanup at the Top but Corruption in

Field Offices”. Lastly, Jam Sisante of GMA News (2010) reported, “Corruption in

DepEd is a major challenge for Aquino.” Based on the reported news, these prove that

there are indications that the Department of Education is also a corrupt laden institution.

Kabataan Party-list Representative Mong Palatino (2010) showed data to support

his claims. Below is an extract from his interviews:

Extract 8

In 2007, the Commission on Audit reported that DepEd spent P28.67

million to build 22 school buildings in low-priority areas, while scores of schools

remain cramped in densely populated due to lack of classrooms. Palatino said the

same report also showed that 1,573 elementary schools and 181 high schools did

not benefit from the tables and armchairs project of 2004 and 2005 as they should,

while 844 schools with enough seats received 43,140 tables and 31,514 armchairs.
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He cited the textbook scam last year which revealed that DepEd has awarded

75.96 percent of the bids from 1999 to 2004 to Vibal Publishing under the World

Bank-sponsored grant. The controversial P1-billion noodles feeding project, on

the other hand, was awarded to JEVERPS Manufacturing Corporation since 2006.

The noodles purchased by DepEd cost P18, more than P10 higher compared to

commercial retail prices. And who will forget the $465.5 million Cyber Education

Project which was scrapped by the President after it drew flak from critics?

CyberEd was the largest of the five accords signed by the Philippine government

with China, DepEd’s own NBN-ZTE.”

In addition, Yvonne Chua of GMA News (2013) showed evidences to support her

news article as reflected on the extract shown below:

Extract 9

In 2001, the school board of Quezon City bought 57,100 copies of Resty

Umali's "Tayo'y Mag-awitan sa Koro." The cost: P4.1 million, at a time when the

city was still suffering from a shortage of textbooks in at least 14 subjects.

According to the Commission on Audit (COA), the books were not used at all

because the principals deemed it not suited for grade-school students. Through the

first phase of SEMP alone, the DepEd bought a whopping 42 million elementary

and high school books worth P1.6 billion and which are now printed on better-

quality paper. An impressed World Bank has released another $43 million to the

DepEd, this time to buy 50 million textbooks. The bidding for more than half of

those books is over, and deliveries will start later this month. That meant lost
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savings of some P18.3 million. Griped the commission: "By the magnitude of the

transactions and volume of the amount involved, it is incredible that seasoned

managers would pass up on an industry practice availed of even by...mere

students. COA said that the same suppliers that Makati dealt with gave 20- to 30-

percent discounts to the Romblon schools division and a public high school in

Abra, which bought fewer books than Makati. Marikina, too, did not ask for a

discount when it bought P6.8 million worth of textbooks in the same years. One

of the textbook suppliers happened to be Marikina's own DepEd district

supervisor: Carmelita Palabay of J.C. Palabay Enterprises. It was ironic, said

COA, that Palabay gave the neighboring Pasig schools division a two-percent

discount for an order far smaller than Marikina's. Valenzuela, meanwhile, bought

in 2000 and 2001 millions of pesos of books from three non-accredited DepEd

suppliers-IFS Trading, Caryl Merchandise and Gloria Pili, all represented by same

person-who had submitted falsified documents, including fake authorization

letters from legitimate publishers, to the local government. Some of the books

were overpriced by 100 percent, said COA. Caloocan and Quezon City were

singled out by COA for their habit of buying supplementary materials even when

they lacked basic textbooks in a number of subjects. The two cities were fond as

well of buying books that exceeded the quantity in their annual procurement

program or were different from those indicated in the plan.

Finally, Jam Sisante of GMA News (2010) bared corruption in the Department of

Education in the article extract as stated below:

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Extract 10

The problem with the Arroyo administration is that it is rooted in

perceptions of corruption and bad governance. Even the programs that are meant

to help the poor were in fact utilized in the context of patronage," says former

Education Secretary Butch Abad. There was the so-called noodle scam involving

a contract awarded by DepEd in 2007 to a supplier that sold noodles at a

staggering P18 per pack when the market price was only P4.50.

These evidences pointing to corruption problems in the Department of Education

have lead people to believe that such practices exist not only in the education sector but

across the country. In the record, the Philippines has been consistently named as one of

the most corrupt country not only in Asia but in the world. What makes it worse is that

there have been no significant changes made by the national government in order to

facelift the nation in its international shame.

Meanwhile, in the recently concluded national elections, the tough talking

Rodrigo Roa Duterte won effortlessly the presidential race. These results might be due to

the fact that the Filipino people have gotten fed up with the previous administration’s

inability to answer to the needs of the common people. The first left president was

believed to have the capacity not only to fight corruption in the country but also to have a

heart to hear the cries of the Filipino people.

Jovan Cerda of the Philstart said that the newly elected president and his team

have bared their 8-point plan for the Philippines. On the education sector, below is an
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excerpt taken from Carlos Dominguez, Duterte’s transition team leader on their press

conference (Philstar, 2016):

Extract 11

Moreover, Dominguez said they will also strengthen the basic education

system and provide scholarships for tertiary education, which he said is relevant

to the needs of the private sector. We will try to match what is taught with what is

demanded in the field, he said.

Meanwhile, the need to have transparency, accountability, and credibility in terms

of fiscal management is not limited not only to macro government offices but also

extended to the micro aspects of an organization. For example, the school has its own

finances, financial resources, and finance coordinators which call for a fiscal

administrator, that is, the principal.

Goal and Objectives of Financial Management of Ambitacay Elementary School

It is in these views that the national government of the Philippines, particularly

the Department of Education created the DepEd Order No. 32, s. 2010, otherwise known

as the National Competency – Based Standards for School Heads (NCBSSH). The

DepEd Order No. 32, s. 2010 defines NCBSSH as a list of competency standards which

can be used as basis for the school heads’ decision making, actions and performances of

their functions. In addition to fundamental direction provided by the set of standards,

there is knowledge, skills, and values that are clarified through the indicators defined per

strand on every domain. The NCBSSH shall be used as basis for the preparation of a
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comprehensive training and development based on expected tasks that will be utilized to

deliver training programs to ensure efficiency, effectiveness, and excellence of school

heads’ job performance (DepEd Order No.32, s. 2010, par 2 and 3).

The Key Domains of School Heads’ Competencies Based on the Core Principle

and a review of literature on principal performance, the following domains of practice

were identified as important for school heads to be effective: Domain 1: School

Leadership, Domain 2: Instructional Leadership, Domain 3: Creating a Student-Centered

Learning Climate, Domain 4: HR Management and Professional Development, Domain

5: Parent Involvement and Community Partnership, Domain 6: School Management and

Operations, Domain 7: Personal and Professional Attributes and Interpersonal

Effectiveness.

It is stated in the NCBSSH that fiscal management is one of the key domains in

which a school can be effective through the management of a school head. Fiscal

Management is concerned with the school management and operations. This domain

covers the critical role school heads play in managing the implementation and monitoring

of their schools’ improvement plan/annual implementation plan. The school head is also

responsible for the generation, mobilization and are accountable for the utilization of

funds and other resources. They also use ICT in the management of their daily

operations. The competencies under this domain include preparation of a financial

management plan, development of a school budget which is consistent with School

Improvement Plan (SIP) / Annual Improvement Plan (AIP), generation and mobilization

of financial resources, management of school resources in accordance with the

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Department of Education policies and accounting and auditing rules and regulations and

other pertinent guidelines, acceptance of donations, gifts, bequests and grants in

accordance with Republic Act 9155, management of a process for the registration,

maintenance and replacement of school assets and dispositions of non-reusable

properties, organization of a procurement committee and ensures that the official

procurement process is followed, utilization of funds for approved school programs and

projects as reflected in School Improvement Program (SIP) / Annual Improvement Plan

(AIP), monitoring of utilization, recording and reporting of funds, accounting for school

fund, preparation of financial reports and submission / communication the same to

higher education authorities and other education partners.

It is with the use of these competencies that this research study is focused on

analyzing the degree by which each competency is practiced by the school head of

Ambitacay Elementary School.

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Framework of the Study

This research is anchored by theories and concepts undermining the fiscal

management and administration which aided the researcher in the methodological design

for the framework of this study.

The present study is in keeping with the emerging fiscal administration analysis of

school heads particularly dealing on the degree of use on the competencies under the

school operations and management domain. But while there are many theories, concepts,

and approaches to instructional leadership analysis, this research anchors heavily on the

concepts and theories such as Domains and Competency Strands: School Operations and

Management of the National Competency Based Standards for School Heads.

Domains and Competency Strands: School Management and Operations. This

domain covers the critical role school heads play in managing the implementation and

monitoring of their schools’ improvement plan/annual implementation plan. (NCBSSH-

DepED, 2012).

Situational Leadership Theory. This approach sees leadership as specific to the

situation in which it is being exercised. For example, whilst some situations may require

an autocratic style, others may need a more participative approach. It also proposes that

there may be differences in required leadership styles at different levels in the same

organization (Hersey-Blanchard as cited in www.leadership-central.com, n.d.).

Transformational Leadership Theory. Transformational leadership theory states

that this process is by which a person interacts with others and is able to create a solid
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relationship that results in a high percentage of trust, that will later result in an increase of

motivation, both intrinsic and extrinsic, in both leaders and followers. The essence of

transformational theories is that leaders transform their followers through their

inspirational nature and charismatic personalities. Rules and regulations are flexible,

guided by group norms. These attributes provide a sense of belonging for the followers as

they can easily identify with the leader and its purpose (www.leadership-central.com,

n.d.).

Overall, the theoretical framework captures the fiscal administration of the school

principal of San Jose National High School where such management on finances is

expected to be exercised and embedded in the roles of school principals and with an end-

view of uplifting the morals of a school particularly on the transparency of finance,

accountability, and credibility.

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Transformational Leadership
Theory

Domains and
Situational Leadership Competency Strands:
Theory School Operations and
Management

Fiscal Administration of a School Principal

Transparent, Accountable,
Credible School Head

Fig 1. Interrelatedness of Theories and Concepts on Fiscal Administration of a

School Head
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In an effort to analyze the fiscal administration of the school head of San Jose

National High School particularly identifying the degree of use of the different

competencies listed under the School Operations and Management Domain of the

National Competency Based Standards for School Heads, this study frames on

identifying areas where such responsibilities of a school principal as fiscal leaders and

emerging as transparent, accountable, and credible principal is realized. All these

variables and constructs are captured in a paradigm (see Fig. 2, page 10).

Based on the paradigm of this study, the researcher gathered data by surveying

and floating questionnaires to the school heads of San Jose National High School to

collate the profile of the respondents (see Appendix A: Questionnaire for the Profile of

the Respondents) and the degree of use of fiscal administration competencies of school

head (see Appendix B: Questionnaire on the Degree of Use of Fiscal Administration

Competencies). The profile of the respondents is used as independent variable of this

study. And, the degree of use of fiscal administration is used as dependent variable under

inputs of this study. The researcher used analysis on the fiscal administration practices of

a school head.
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INDEPENDENT DEPENDENT
VARIABLE VARIABLE

Profile of the
Respondent: Fiscal Administration
of a School Head
Age
Gender
Educational Attainment
Years of Service

Figure 2. IV – DV Model
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Chapter 2

APPLICATION OF THE SYSTEMS APPROACH: INPUT TO FINANCIAL

MANAGEMENT OF AMBITACAY ELEMENTARY SCHOOL

Transparency, accountability, and credibility have always been the factors that

greatly affect the performance of the school head and the school as a whole. It is this

view that the following discussions are made to analyze the said factors starting with the

discussion on the profile of the respondent which is the school principal who assumes all

the responsibilities in this aspect of school management and leadership especially on the

school operations like the fiscal administration leading to her role as finance manager.

1. Fiscal Administration Competencies

The following discussions focus on the different indicators under the School

Management and Operations Domain in which fiscal administration is further subdivided

into different competencies in which school principals are expected to manifest. These

competencies are all listed in the National Competency-Based Standard for School Heads

(NCBSSH).

1.1. Managing of the Implementation, Monitoring and Review of the School

Improvement Plan / Annual Improvement Plan and other Action Plans

Table 1 on page 20 shows Competency 1 of the Fiscal Administration strand of

the National Competency-Based Standard for School Heads which is the management of

the implementation, monitoring, and review of the School Improvement Plan / Annual
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Improvement Plan and other action plans. It shows that the school head of Ambitacay

Elementary School is doing the Competency 1 well.

Table 1. Competency 1: Managing of the Implementation, Monitoring and Review of the

School Improvement Plan / Annual Improvement Plan and other Action Plans

Fiscal Administration Strand

Item Competencies 1 2 3 4

1 manage the implementation, monitoring 

and review of the School Improvement
Plan / Annual Improvement Plan and
other action plans;

1.2. Establishing and Maintaining Specific Programs to Meet Needs of

Identified Target Groups

Table 2 below shows Competency 2 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the establishing and

maintaining specific programs to meet needs of identified target groups. It shows that the

school head of Ambitacay Elementary School is doing the Competency 2.

Table 2. Competency 2: Establishing and Maintaining Specific Programs to Meet Needs

of Identified Target Groups

Fiscal Administration Strand

Item Competencies 1 2 3 4

2 establishing and maintaining specific 

programs to meet needs of identified
target groups
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1.3. Taking the Lead in the Design of a School Physical Plant and Facilities
Improvement Plan in Consultation with an Expert/s

Table 3 below shows Competency 3 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the taking the lead in

the design of a school physical plant and facilities improvement plan in consultation with

an expert/s. It shows that the school head of Ambitacay Elementary School is doing the

Competency 3 well.

Table 3. Competency 3: Taking the Lead in the Design of a School Physical Plant and
Facilities Improvement Plan in Consultation with an Expert/s

Fiscal Administration Strand

Item Competencies 1 2 3 4

3 taking the lead in the design of a school 

physical plant and facilities
improvement plan in consultation with
an expert/s

1.4. Allocating / Prioritizing Funds for Improvement and Maintenance of

School Physical Facilities and Equipment

Table 5 on the next page shows Competency 4 of the Fiscal Administration strand

of the National Competency-Based Standard for School Heads which is allocation /

prioritization of funds for improvement and maintenance of school facilities and

equipment. It shows that the school head of Ambitacay Elementary School is doing the

Competency 4 well.
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Table 4. Competency 4: Allocating / Prioritizing Funds for Improvement and

Maintenance of School Physical Facilities and Equipment

Fiscal Administration Strand

Item Competencies 1 2 3 4

4 Allocating / prioritizing funds for 

improvement and maintenance of school
physical facilities and equipment

1.5. Overseeing School Operations and Care and Use of School Facilities
According to Set Guidelines

Table 5 below shows Competency 5 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the overseeing of

school operations and care and use of school facilities according to set guidelines. It

shows that the school head of Ambitacay Elementary School is doing the Competency 5

well.

Table 5. Competency 5: Overseeing School Operations and Care and Use of School
Facilities According to Set Guidelines

Fiscal Administration Strand

Item Competencies 1 2 3 4

5 overseeing school operations and care 

and use of school facilities according to
set guidelines
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1.6. Institutionalizing Best Practices in Managing and Monitoring School

Operations Thereby Creating a Safe, Secure and Clean Learning
Environment

Table 6 below shows Competency 6 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the institutionalization

of best practices in managing and monitoring of school operations thereby creating a safe,

secure, and clean learning environment. It shows that the school head of Ambitacay

Elementary School is doing the Competency 6.

Table 6. Competency 6: Institutionalizing Best Practices in Managing and Monitoring

School Operations Thereby Creating a Safe, Secure and Clean Learning
Environment

Fiscal Administration Strand

Item Competencies 1 2 3 4

6 institutionalizing best practices in 

managing and monitoring school
operations thereby creating a safe,
secure and clean learning environment

1.7. Assigning / Hiring Appropriate Support Personnel to Manage School

Operations

Table 7 on page 24 shows Competency 7 of the Fiscal Administration strand of

the National Competency-Based Standard for School Heads which is the assigning /

hiring of appropriate support personnel to manage school operations. It shows that the

school head of Ambitacay Elementary School is doing the Competency 7 well.

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Table 7. Competency 7: Assigning / Hiring Appropriate Support Personnel to Manage

School Operations

Fiscal Administration Strand

Item Competencies 1 2 3 4

7 assigning / hiring appropriate support 

personnel to manage school operations

1.8. Preparing a Financial Management Plan

Table 8 below shows Competency 8 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the preparation of a

financial management plan. It shows that the school head of Ambitacay Elementary

School is doing the Competency 8 well.

Table 8. Competency 8: Preparing a Financial Management Plan

Fiscal Administration Strand

Item Competencies 1 2 3 4

8 preparing a financial management plan 

1.9. Developing a School Budget which is Consistent with School Improvement

Plan / Annual Improvement Plan

Table 9 on the next page shows Competency 9 of the Fiscal Administration strand

of the National Competency-Based Standard for School Heads which is the development

of a school budget which is consistent with school improvement plan / annual

 25

improvement plan. It shows that the school head of Ambitacay Elementary School is

doing the Competency 9 well.

Table 9. Competency 9: Developing a School Budget which is Consistent with School

Improvement Plan / Annual Improvement Plan

Fiscal Administration Strand

Item Competencies 1 2 3 4

9 developing a school budget which is 

consistent with school improvement
plan / annual improvement plan

1.10. Generating and Mobilizing Financial Resources

Table 10 below shows Competency 10 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the generation and

mobilization of financial resources. It shows that the school head of Ambitacay

Elementary School is doing the Competency 10.

Table 10. Competency 10: Generating and Mobilizing Financial Resources

Fiscal Administration Strand

Item Competencies 1 2 3 4

10 generating and mobilizing financial 

resources
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1.11. Managing School Resources in Accordance with DepED Policies and

Accounting and Auditing Rules and Regulations and Other Pertinent
Guidelines

Table 11 below shows Competency 11 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the management of

school resources in accordance with DepEd policies and accounting and auditing of rules

and regulations and other pertinent guidelines. It shows that the school head of

Ambitacay Elementary School is doing the Competency 11 well.

Table 11. Competency 11: Managing School Resources in Accordance with DepED
Policies and Accounting and Auditing Rules and Regulations and Other
Pertinent Guidelines

Fiscal Administration Strand

Item Competencies 1 2 3 4

11 managing school resources in 

accordance with DepEd policies and
accounting and auditing rules and
regulations and other pertinent
guidelines

1.12. Accepting Donations, Gifts, Bequests and Grants in Accordance with

Republic Act 9155

Table 12 on page 27 shows Competency 12 of the Fiscal Administration strand of

the National Competency-Based Standard for School Heads which is the acceptance of

donations, gifts, bequests and grants in accordance with Republic Act 9155. It shows that

the school head of Ambitacay Elementary School is doing the Competency 12.
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Table 12. Competency 12: Accepting Donations, Gifts, Bequests and Grants in
Accordance with Republic Act 9155

Fiscal Administration Strand

Item Competencies 1 2 3 4

12 accepting donations, gifts, bequests and 

grants in accordance with Republic Act
9155

1.13. Managing a Process for the Registration, Maintenance and Replacement of

School Assets and Dispositions of Non-Reusable Properties

Table 13 below shows Competency 13 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the management of a

process for the registration, maintenance and replacement of school assets and

dispositions of non-reusable properties. It shows that the school head of Ambitacay

Elementary School is doing the Competency 13 well.

Table 13. Competency 13: Managing a Process for the Registration, Maintenance and
Replacement of School Assets and Dispositions of Non-Reusable Properties

Fiscal Administration Strand

Item Competencies 1 2 3 4

13 managing a process for the registration, 

maintenance and replacement of school
assets and dispositions of non-reusable
properties
 28

1.14. Organizing a Procurement Committee and Ensuring that the Official

Procurement Process is Followed

Table 14 below shows Competency 14 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the organization of a

procurement committee and ensuring that the official procurement process is followed. It

shows that the school head of Ambitacay Elementary School is doing the Competency 14

well.

Table 14. Competency 14: Organizing a Procurement Committee and Ensuring that the
Official Procurement Process is Followed

Fiscal Administration Strand

Item Competencies 1 2 3 4

14 organizing a procurement committee 

and ensuring that the official
procurement process is followed

1.15. Utilizing Funds for Approved School Programs and Projects As Reflected
In School Improvement Plan / Annual Improvement Plan

Table 15 on the next page shows Competency 15 of the Fiscal Administration

strand of the National Competency-Based Standard for School Heads which is the

utilization of funds for approved school programs and projects as reflected in school

improvement plan / annual improvement plan. It shows that the school head Ambitacay

Elementary School is doing the Competency 15 well.

Table 15. Competency 15: Utilizing Funds for Approved School Programs and Projects
As Reflected In School Improvement Plan / Annual Improvement Plan
 29

Fiscal Administration Strand

Item Competencies 1 2 3 4

15 utilizing funds for approved school 

programs and projects as reflected in
school improvement plan / annual
improvement plan

1.16. Monitoring Utilization, Recording and Reporting of Funds

Table 16 below shows Competency 16 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the monitoring

utilization, recording and reporting of funds. It shows that the school head of Ambitacay

Elementary School is doing the Competency 16 well.

Table 16. Competency 16: Monitoring Utilization, Recording and Reporting of Funds

Fiscal Administration Strand

Item Competencies 1 2 3 4

16 monitoring utilization, recording and 

reporting of funds

1.17. Accounting for School Fund

Table 17 on page 30 shows Competency 17 of the Fiscal Administration strand of

the National Competency-Based Standard for School Heads which is the accounting for
 30

school fund. It shows that the school head of San Jose National High School is doing the

Competency 17 well.

Table 17. Competency 17: Accounting for School Fund

Fiscal Administration Strand

Item Competencies 1 2 3 4

17 accounting for school fund 

1.18. Preparing Financial Reports and Submitting / Communicating the Same to

Higher Education Authorities and Other Education Partners

Table 18 below shows Competency 18 of the Fiscal Administration strand of the

National Competency-Based Standard for School Heads which is the preparation of

financial reports and submitting / communicating the same to higher education authorities

and other education partners. It shows that the school head of Ambitacay Elementary

School is doing the Competency 18 well.

Table 18. Competency 18: Preparing Financial Reports and Submitting / Communicating
the Same to Higher Education Authorities and Other Education Partners

Fiscal Administration Strand

Item Competencies 1 2 3 4

18 preparing financial reports and 

submitting / communicating the same to
higher education authorities and other
education partners
 31

Average of Competencies

Table 19 below shows the average of all competencies under fiscal

administration. The result shows that the fiscal administration of the school head of

Ambitacay Elementary School is ‘highly transparent’ at 3.78.

FISCAL ADMINISTRATION
Competency 1 2 3 4
1. manage the implementation, monitoring and 
review of the School Improvement Plan / Annual
Improvement Plan and other action plans;
2. establish and maintain specific programs to meet 
needs of identified target groups;
3. take the lead in the design of a school physical 
plant and facilities improvement plan in
consultation with an expert/s;
4. allocate/prioritize funds for improvement and 
maintenance of school physical facilities and
equipment;
5. oversee school operations and care and use of 
school facilities according to set guidelines;
6. institutionalize best practices in managing and 
monitoring school operations thereby creating a
safe, secure and clean learning environment;
7. assign/ hire appropriate support personnel to 
manage school operations;
8. prepare a financial management plan; 
9. develop a school budget which is consistent with 
School Improvement Plan /Annual Improvement
Plan
10. generate and mobilize financial resources ; 
11. manage school resources in accordance with 
DepED policies and accounting and auditing
rules and regulations and other pertinent
guidelines;
12. accept donations, gifts, bequests and grants in 
accordance with Republic Act 9155;
13. manage a process for the registration, 
maintenance and replacement of school assets
 32

and dispositions of non-reusable properties;

Continuation of Table 29

14. organize a procurement committee and ensures 

that the official procurement process is followed;
15. utilize funds for approved school programs and 
projects as reflected in School Improvement
Plan / Annual Improvement Plan;
16. monitor utilization, recording and reporting of 
funds;
17. account for school fund; 
18. prepare financial reports and submit/ 
communicate the same to higher education
authorities and other education partners;
Total 68
Total Number of Competencies / 18
Average Scores of All Competencies 3.78
 33

LITERATURE CITED

Age. (n.d.). The American Heritage® Dictionary of Idioms by Christine Ammer.

Retrieved July 21, 2016 from Dictionary.com website

http://www.dictionary.com/browse/age

Educational Attainment. (n.d.) Statistics Canada. Retrieved on July 15, 2016 from

http://www.statcan.gc.ca/eng/concepts/definitions/education02

Education in Indonesia. (2011). Retrieved on July 30, 2016 from

http://www.youtube.com/education-in-indonesia

Flores, G. (2011). National Competency-Based Standards for School Heads (NCBS- SH)

[Data file]. Retrieved on July 30, 2016 from http://school-

principal.blogspot.com/2011/05/national-competency-based-standards-for.html

Gender. (n.d.). The American Heritage® New Dictionary of Cultural Literacy, Third

Edition. Retrieved on July 21, 2016 from Dictionary.com website

http://www.dictionary.com/browse/gender

Situational Theory. (n.d.) Leadership. Retrieved on July 15, 2016 from

http://www.leadership-central.com/situational-leadership-theories.html

Transformational Theory. (n.d.) Leadership. Retrieved on July 15, 2016 from

http://www.leadership-central.com/transformational-leadership-

theories.html#axzz4Fn3YVCr7
 34

APPENDICES
 35

Appendix A

Questionnaire on the Profile of the Respondents

I. PERSONAL DATA

Name:

                     

(Surname (First Name) (Middle Name)

)

  Male

Employee Number (If Applicable) Sex: Female

Date of Birth:                    

Home
Address:                    

Contact #: e-mail address:

Region:   Division:       District:  

Office/School
: Address:

     

Current Position: Other Designations:

    

Highest Educational Attainment:

         

*continue on the next page

 36

II. WORK EXPERIENCE (List from most current.) 

MAIN AREA OF LEVEL e.g.

RESPONSIBILITY e.g. Elem/Sec/ALS INCLUSIVE
POSITION
subjects taught, level school, district, PERIOD
supervised division, region

I certify that the information I have given to the foregoing questions are true, complete,
and correct to the best of my knowledge and belief.

Signature: _____________________________ Date: _________________________

 37

Appendix B

Questionnaire on the Degree of Use of Fiscal Administration

INSTRUCTIONS:

1. This tool contains a list of competencies under the Fiscal Administration

domain of a school head. Consider each competency by reflecting on your
past and current practices as a fiscal leader.

2. For each competency indicator, place a check () under the appropriate
column that represents your self-reflection. Do this for each competency.

1 I am not doing this yet

2 I am doing a little of this

3 I am doing it

4 I am doing it well

FISCAL ADMINISTRATION
Competency 1 2 3 4
1. manage the implementation, monitoring and
review of the School Improvement Plan / Annual
Improvement Plan and other action plans;
2. establish and maintain specific programs to meet
needs of identified target groups;
3. take the lead in the design of a school physical
plant and facilities improvement plan in
consultation with an expert/s;
4. allocate/prioritize funds for improvement and
maintenance of school physical facilities and
equipment;
5. oversee school operations and care and use of
school facilities according to set guidelines;
6. institutionalize best practices in managing and
monitoring school operations thereby creating a
safe, secure and clean learning environment;
 38

7. assign/ hire appropriate support personnel to

manage school operations;
8. prepare a financial management plan;
9. develop a school budget which is consistent with
School Improvement Plan /Annual Improvement
Plan
10. generate and mobilize financial resources ;
11. manage school resources in accordance with
DepED policies and accounting and auditing
rules and regulations and other pertinent
guidelines;
12. accept donations, gifts, bequests and grants in
accordance with Republic Act 9155;
13. manage a process for the registration,
maintenance and replacement of school assets
and dispositions of non-reusable properties;
14. organize a procurement committee and ensures
that the official procurement process is followed;
15. utilize funds for approved school programs and
projects as reflected in School Improvement
Plan / Annual Improvement Plan;
16. monitor utilization, recording and reporting of
funds;
17. account for school fund;
18. prepare financial reports and submit/
communicate the same to higher education
authorities and other education partners;

Name of School Head:

___________________________________________
Signature over printed Name

Name of School and Division:

___________________________________________
 39

Date Accomplished:__________________________