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Proposed Development Plan

Based on the fundamentals of accounting, a development framework for

utilizing funds from various sources has been created. Each of the focal points has
a specific goal.
The following lists strategic actions for each of the areas. Each strategic
action for development plan identifies the key constraints, key strategies, lead
stakeholder responsible for implementation, performance indicator, target, means
of verification and time frame.
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Table 1

Detailed Development Framework for Focal Area One

Focal Area One- Institutional Development

Objective: Utilization of Maintenance and Other Operating Expenses (MOOE)
Key Constraints Key Strategies Lead Performance Target Means of Time
stakeholder Indicator Verification Frame
responsible
1. Minor School School School Maintenance Develop a detailed Maintenance 1 year
Repairs maintenance Head activities annual maintenance Plan
program BAC budget
Members
Utilities
2. Reduced asset Classify School Record Track purchase order Copy of
lost and theft inventory into Head Transparency receipts liquidation
categories BAC
Members
3. Composition of Technical School Competitive Procurement Copy of
BAC members assistance for Head Bidding as documents relative Liquidation
BAC members BAC default to conduct of
in the Bidding Members method of biddings and awards
and procuring procurement
of supplies
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Focal Area One: Institutional Development (see Table 1)

Objective: Utilization of Maintenance and Other Operating Expenses
(MOOE)
Key Constraints and Strategies
Key Constraint 1: Minor School Repairs
Due to the COVID-19 pandemic, minor school repairs has all
been successfully carried out—but only because there are no students
present in the institution.

Key Strategy 1: School Maintenance Program

A school maintenance program is a community-wide organizational
initiative used to extend the life of school facilities, their furniture, and their
equipment. A minimum standard of condition for the school building must
be met before a school maintenance program can be started. The goal of
maintenance is to keep the school's structure, furnishings, and equipment
in the best possible condition for everyday use as well as to ensure that it
can be used as a shelter in the event of a natural disaster. To avoid the
need for repairs, the school maintenance program should be organized
and proactive. It ought to have enough staff and money for regular
maintenance.

Key Constraint 2: Reduced asset lost and theft

Without a formal inventory process in place, educational institutions
run the risk of losing valuables to theft and misplacing. Due to limited
funding, school systems cannot afford to pass up on pricey items,
particularly IT equipment. It is simpler to track ownership when every item in
the inventory has an updated record.

Key Strategies 2: Classify inventory into categories

Setting up the fundamental organizing rules for your inventory system
is the first step. The division of assets into categories is an effective way to
account for the many different types of assets that educational institutions
have.

Key Constraint 3: Composition of BAC members

The Head of the BAC has requested assistance from the
The Secretariat, which will act as the BAC's primary administrative body,
must be established by the procuring entity. The Secretariat may also be
designated by the Head of the Procuring Entity as an existing organic office
within the organization.

Key Strategy 3:
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The BAC is in charge of making sure the procuring entity complies

with the rules.
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Table 2

Detailed Development Framework for Focal Area Two

Focal Area Two- Institutional Development

Objective: Utilization of Special Education Fund (SEF)
Key Constraints Key Strategies Person/Age Performanc Target Means of Time
ncy e Indicator Verification Fram
responsible e
1. Not Trainings and Seminars School School Inviting well Action
capacitated in Head Learning known speakers Research
doing Teaching Action Cell to talk about
Educational Personnel on Research action
Research researches
2. Supplemental Purchase of books and School Improve Procured
Learning periodicals Head performance of books and
Materials BAC the students periodical
Members
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Focal Area Two: Institutional Development (see Table 2)

Objective: Utilization of Special Education Fund (SEF)

Key Constraints and Key Strategies

Key Constraint 1: Not capacitated in doing educational research

Inviting well known speakers to talk about action researches should be included in the planning
particularly during Midyear Performance, Review and Evaluation (MPRE). Studies reveal that the reason why
other countries are developed in terms of technology is because they are performing very well in research.

Key Strategy 1: Trainings and Seminars

There were researches funded through SEF. However, promoting the culture of research in the school was
among the last priorities of the school. Although majority of the teachers were aware that there was budget for
the educational research from SEF, they were not yet motivated to conduct action researches to answer social
issues affecting students’ performance and behaviors.

Key Constraint 2: Supplemental Learning materials

SEF was utilized to the high extent for the purchase of supplemental learning materials. However, these
materials are not enough to accommodate huge number of students. It is suggested that purchase of
supplemental learning materials such as magazines, pamphlets, journals, periodicals and newspapers should be
considered top priority since learners can really get new updates from these learning resources.
Key Strategy 2: Purchase of books and periodicals
These materials are not enough to accommodate huge number of students. It is suggested that purchase
of supplemental learning materials such as magazines, pamphlets, journals, periodicals and newspapers should
be considered top priority since learners can really get new updates from these learning resources.
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