MAED 203 Module 2 Lesson 1

COURSE PACK IN MAED 203: FINANCIAL MANAGEMENT
MAED 203: FINANCIAL MANAGEMENT
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Welcome Message
Dear Students,
Warm Greetings!
Welcome to this course, MAED 203: Financial Management. This course offers you with
many skills in managing school resources, especially the funds you receive from the division or
central office. Managing school funds is very challenging. It requires knowledge, skills, plus the good
values.
Based on my experience as a school head for almost seven years in the remote public
schools, we managed our financial resources, specifically the MOOE, based on the government
issuances and guidelines. We spent our school resources for programs and projects that were only
COAble. I mean financial activities and expenditures that can be liquidated and were found in the
approved School Improvement Plan.
However, there were times that we wanted to finance a particular program that was not found in the
School Improvement Plan. We opted to craft various resolutions and justifications in order to
crystallize those activities. I believed that those initiatives resulted from our poor management of
resources. Sometime, we were not able to foresee those impulsive school initiatives in advance. I
realized that school heads need enough knowledge appropriate skills, and good attitudes when
managing school resources. This could be used in planning, allocating, implementing, monitoring,
and evaluating such resources. My experiences motivated me to prepare this piece of instruction.
This is really for you future school heads.
Aside from that, it is critical to manage funds owned by the government because you might
be tempted to do fraud activities that lead to corruption. It is perilous when you reach this point.
I am afraid if you manage a school resource without enough knowledge, appropriate skills
and good attitudes. Likewise, I am afraid that you may destroy your reputation as school head and
ruin the future of our students and stakeholders in general. I hope you must explore this module by
heart.
For the meantime, enjoy the journey, and I am pretty sure it will be a meaningful experience!
GENESESLY R. TAHOY
GSTET Faculty
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TABLE OF CONTENTS
CONTENTS PAGE
Cover page ………………………………… 1
Welcome Message ………………………………… 2
Table of Contents ………………………………… 3
Course Overview ………………………………… 4
Course Map ………………………………… 5
Module 1 Overview ………………………………… 6
The Lessons ………………………………… 7 – 13
Course Summary ………………………………
Course Assessment ……………………………..
References ……………………………..
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THE COURSE OVERVIEW
COURSE TITLE : MAED 203: FINANCIAL MANAGEMENT

TIME FRAME : One Semester (2nd Semester SY 2021-2022)
COURSE OUTCOMES :
On the completion of the course, student is expected to be able to do the following:
 Demonstrate understanding of efficient management of school finances in financing
school programs, determining the needs, controlling and evaluating.
 Articulate a personal philosophy and beliefs about decision-making and collaborative
planning that influence the distribution or allocation of financial resources.
 Develop a school-wide, year-round budget development calendar based on the
determined needs of the schools indicated in the School Improvement Plan.
COURSE DESCRIPTION :
The course exposes potential and school leaders to the management of financial resources.
It helps them demonstrate knowledge of efficient school financial management, particularly financing
school programs, determining school needs, and controlling and evaluating those resources activities
aligned to the School Improvement Plan. Mainly, the course helps students use various financial
management models, articulate personal philosophies and beliefs about financial management
approaches, and develop a school-wide and year-round school budget based on the school's needs
indicated in the School Improvement Plan
Compiled By:
Name: GENESESLY R. TAHOY

Email: grtahoy@usep.edu.ph
Contact Number: 09308908594
Office: CTET – BEEd - telephone no.084-218-0998 (loc. 507)
Consultation Schedule: by appointment – may be arranged through:
 Official email
 FB messenger/class chat room
 UVE chat box
 Text or call
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The Course Map
SCHOOL FINANCIAL MANAGEMENT
Course Map
Module 1: Module 2: Module 3:

Financing the School Determining Needs, Managing and Controlling
Programs Budget, and the the Use of Financial
Allocation of Financial Resources
Resources
Lesson 1: A Philosophy &

Belief of Financing School
Programs Lesson 1: Managing
Module
Lesson 1
1: Assessing Financial Resources
Lesson 2: Types and
Conditions, Determining
Sources of Financial (Title) Lesson 2: Monitoring the
of Needs, and Identifying
Resources Use of Financial
Resources
Module Overview: Resources
Lesson 3: Forces
Lesson 2: Incorporating
Impacting the Allocations Lesson 3: Financial
Financial Resource
of Funds to the School. Management Operations
Needs into the School
Improvement Plan (SIP) Manual (FMOM- DO 60,
Lesson 4: Forces series of 2016)
Impacting the Utilization
of Financial
Resources
Outcomes:
 Demonstrate understanding of efficient management of school finances in financing
school programs, determining the needs, controlling and evaluating.
 Articulate a personal philosophy and beliefs about decision-making and collaborative
planning that influence the distribution or allocation of financial resources.
 Develop a school-wide, year-round budget development calendar based on the
determined needs of the schools indicated in the School Improvement Plan. 5|Page
Module 1: Financing the School Programs
Module Introduction
Every organization to run requires human, material, financial, and time resources. A school
organization is no exception. The extent to which those resources are managed in terms of allocating,
monitoring, evaluating is one of the main functions of a school principal. The job of a school principal
is very complex. Despite various initiatives of the principal, school financial resources are required
for them to be realized. Many school principals are demotivated to implement many programs in the
schools due to scarcity of resources; however, their moral obligation and function are to meet a high
level of expectations and demands of their stakeholders. Thus, this module requires you to explore
philosophies and beliefs of financing school programs, types of resources, forces impacting
utilization, and allocation of financial resources to the school. Have fruitful learning ahead.
Module Outcomes:
 Develop a personal philosophy and basic beliefs about the decision-making process,
collaborative planning, and the allocation of fiscal resources.
 Use specific models to summarize information about financial resources.
 Discuss school funding and financial resource allocation with school staff, school planning
teams, parents, and community members.
 Recognize the importance of achieving the maximum benefit from the resources received
and used by the school.
 Demonstrate understanding how individuals and groups who control the financing of schools
 Revitalize school finances by creating an equitable allocation of resources, embracing a
future-focused school system, utilizing the total community, and sharing a common vision .
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Lesson 1: A Philosophy and Belief of Financing School Program
Introduction
Hi all! I’d like you to tune in your mind about financing school programs. What do we need
to finance school programs? We need relevant information, enough funds, and the skills of allocating,
determining the needs, monitoring, and evaluation. However, where does the school head get
relevant information needed for financial decisions? For us to answer it, let us first start from the
basics. It is all about the acquisition of periodic data and information. How do your beliefs and
philosophy of managing school funds influence the information you receive from your counterparts
and stakeholders? Okay! Let’s now begin!
Learning Outcomes
At the end of this lesson, you will be able to;

 Identify the sources of information that influence your beliefs and philosophy of financing
school activities.
 Use your philosophy and beliefs as support of choosing appropriate stakeholder’s
representative
 Explain how personal beliefs and philosophy influence your plans of financing school
programs.
ACTIVITY.
At this juncture, Id’ like to share with each of you how we distributed our available school
funds when I managed a small public elementary school in DepEd way back in 2016. Please describe
the information you can extract from the figure below in one paragraph.
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Write your answer here.
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ANALYSIS
Based on your answer in the activity, please answer the following questions. You may support your
answer with your assumptions about the sourcing of funds.
1. Which stakeholder contributed the most considerable amount? Why?

_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
2. Which stakeholder contributed the least? Why

_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
3. What general information can you draw out from your analysis of the figure that may influence
the budgeting of funds in the school?
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
ABSTRACTION
This section provides you a depth discussion about a philosophy and belief system of
financing school programs.
At present, school heads are aware of the type of management they need to apply. These
involve the notion of empowerment, shared decision-making, participatory leadership, and local
involvement. All of them caused school operations to require the various representation of
stakeholders interested in the school's success. If you notice, when you prepare your School
Improvement Plan, it is a requirement to organize a School Planning Team that constitutes different
representatives of different stakeholders.
These stakeholders must have interests in the success of the school. However, the school
head as a head of the planning team must possess the following to achieve effective participation in
school planning:
(1) Knowledge required to lead the school,
(2) The skills and capabilities to apply the knowledge,
(3) Relevant data and information applicable to the school's operation.
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The school head must be aware of the factors that influence the school's success in working
with the school and the group of decision-makers (stakeholders). These are the following:
(1) How they choose to share the information with the stakeholders. It refers to the manner.
(2) What specific information they should share with their stakeholders.
(3)The skills they display in helping the stakeholders use effectively the information shared in coming
up with appropriate decisions for the school. It refers to the expertise of the school head to
communicate with their stakeholders.
Another requirement that a school head must have is a vision or what we call 'expectation".
They need to have ideas on the following:
(1) Student Success,
(2) Both the physical and psychological environment of the school,
(3) How the decisions are to be made,
(4) How the school head visualizes individuals and groups are interacting together.
Remember that for the school head to run the school; he must be a primary recipient of
school information. This information comes from higher offices of DepEd, student learning
outputs/outcomes, parents, LGUs, other principals, NGOs, and even from the news. However, that
information may be either negative or positive. The school head is perceived as the 'one with
information.' And the knowledge possessed by the school head is necessary for school decision-
making.
When allocating budget, for example, from the Maintenance and Other Operating Expenses
(MOOE), the school head is the one who receives the first information about it. The Division or DBM
notifies them of the total peso allocation to the school for the entire fiscal year. Often, this is a block
allocation that includes the funds necessary to operate the whole school for one year. Those funds
can be utilized for the school/office supplies, training, transportation allowance of both staff and
school head, school facilities, IT equipment repairs, Gender, and Development (GAD) allocation, etc.
At this point, the school head acts on personal beliefs and philosophy relative to information
sharing may want to conceptualize an information network within the local community and identify by
name the group's representatives. The following shows the source of information that a school head
gets for school decisions. Aside from that, the source of information constitutes the school planning
team or decision-making group. In other words, the information provided by these stakeholders may
influence the decisions of the school heads. Additionally, these stakeholders are involved in the entire
development of the School Improvement Plan. Figure below show the source of information which
the school head receives that influence decision making process.
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The
Teacher
The
Student
Barangay
Disaster
Risk
INFORMATION Reduction
SOURCE Council
The
Parent
THE SCHOO HEAD
Member of
School
Child
Protection
Barangay Committee
/LGU
Considering that these stakeholders are part of the school's source of information and
decision-making, the school head now needs to do the next step, which is to identify a representative
list of individuals, groups, or agencies when each stakeholder group from the entire community.
Take note of this! When choosing representative stakeholders, the school head must
consider the following:
(1) The stakeholder must have potential and genuine interest in the success of the school;
(2) Stakeholders that become valuable resources to the school;
(3) Stakeholders that can provide valuable shared leadership.
As a school head, how can you generate a commitment from all representative stakeholders
to make the best decisions possible? It is not easy to lead a team, and I keep mentioning this
challenge. But I suggest the following wisdom I learned from Norton & Kelly (1997): a school head
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must establish an environment with their stakeholders that prevail trust and openness, fewer hidden
agendas if we cannot delete them completely, and apply shared decision-making. With this, I am
very confident that you can increase the commitment of your stakeholders.
As a principal, we are unique. We have different ways of managing our team. Likewise, we
have also had different leadership styles. These are influenced by our past experiences, culture and
values, personal beliefs, and education. Sometimes, we copied practices of other school heads in
their respective schools. But I firmly believe that the way we manage our team, work our school
resources, and make decisions, in general, are still influenced by our beliefs and philosophies in
leadership. That is why I suggest you learn more about leadership. Widen the horizon of your
perception about leadership, particularly in managing resources. The information that you receive
may also influence your management.
I hope that this information I share, will help you develop your own belief and philosophies
in creating and financing various school programs.
APPLICATION
At this point, please describe the representative of each stakeholder that you must choose
when you constitute a planning team in financing school programs. Why choose them? What
philosophy and beliefs of yours influence your choice?
1. Complete the following table.
Stakeholder Representative Ideal Characteristics

(How do your beliefs and philosophy in
managing school improvement influence
your choice?)
Teacher Representative
Student Representative
Barangay/LGU
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Parents’ representative
BDRRMC Member )Barangay Disaster Risk

Reduction Management Council)
Member of School Child Protection Committee
2. Cite at least one of your philosophies and beliefs that applies to financing school programs. Explain
it scholarly. 150-200 words.
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
Closure
Well done! It is an excellent start to the course. Please prepare for the next lesson.
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Lesson 2. Types and Sources of School Funds
Introduction
It is essential for the school head to know the financial resources available and allocated to
the school. The source of funding will likely dictate how the funds can be utilized. As mentioned earlier,
a school head must discuss school funding with stakeholders. It requires him a basic knowledge and
understanding of school funding sources. Most importantly, such sources provide a knowledge base
that can be used when seeking additional resources for the school. Alright! I hope you will find this
lesson exciting and valuable.
Learning Outcomes
At the end of this lesson, you are expected to:
 Discuss various types and sources of school funds
 Develop an indicative action plan of school PAPs that shows the use of funds
 Provide a justifiable explanation of funds allocating and sourcing in preparing an

action plan.
ACTIVITY
I. Study again the diagram below. What are different sources of school financial resources?
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Write your answers here.

1. ___________________________
2. ___________________________
3. ___________________________
4.____________________________
5. ___________________________
6. ___________________________
7. ___________________________
8. ___________________________
9. ___________________________
II. I’d like you to describe the following types of school funds based on your prior knowledge. You
can write at least one sentence that best describes each fund source below.
School Funds What words/phrase you can associate

about the following school funds?
1. MOOE (Maintenance and Other Operating
Expenses
2. SEF (Special Education Funds)/LGU

Contributions
3. SBFP Funds (School –based Feeding

Program)
4. PTA Authorized Contribution
5. Contributions from Alumni Association
7. School Income Generating Project Funds

(IGP)
6. Contributions from NGOs
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ANALYSIS. Answer the following questions when you are done of the two tasks in the
activity.
1. What are different sources of school funds? How each fund is spent for school PAPs?
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
2. Is it really important to tap other stakeholders when seeking additional school resources? Why?
Why not?
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
3. Which fund do you think is easier to spend? Why?

_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
ABSTRACTION.
At this juncture, I’d like to invite you to explore different sources
of school funds that are used to finance various school
programs and projects. The school may generate funds from
parents, DepEd Central Office, local authorities such as LGU,
community groups such as volunteers and NGOs, school
facilities, pupils, and fundraising activities.
The following information may not be enough for this topic. I
only choose school funds that are very common to all regular
public schools. However, I believe these may already help you
learn about school fund sourcing and financing.
Let’s begin.
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 Maintenance and Other Operating. Expenses (MOOE).

This refers to expenditures to support the operations
of government agencies such as expenses for supplies
and materials; transportation and travel; utilities (water,
power, etc.) and the repairs, etc. DepEd Order No. 13,
series of 2016 stipulated that the computation of
MOOE per public school is accounted by its number of
teachers and classrooms managed by the school, the
number of graduating or completing students, and a
fixed amount corresponding to basic needs of a
school. It expected that the amount MOOE allocated to every public school varies.
Previously, there were funds that were downloaded to school separately but are now
incorporated to the regular MOOE of the school such as but not limited to financial assistance to
support Special Curriculum Programs in Science and Special Education, DepEd Internet Connectivity
Program, Gulayan sa Paaralan, and School-based Management (SBM Grants).
Specifically, the following are the uses of MOOE. These are lifted from DepEd Order No. 13,
series of 2016.
1. To fund activities as identified in the approved School Improvement Plan (SIP) for
implementation in the current year and as specifically determined in the Annual Implementation Plan
(AIP) of the school;
2. To support expenses for school-based training and activities that are selected or designed
to address the most critical needs that will improve learning outcomes in the school as well as efficient
school meetings.
3. To support expenses on special particular programs;
4. To finance expenses pertaining to graduation rites, moving up or closing ceremonies and
recognition activities;
5. To produce school supplies and other consumables for teachers and students deemed
necessary in the conduct of classes;
6. To fund minor repairs of facilities, building, and grounds maintenance and the upkeep of
the school;
7. To fund rental and minor repairs of tools and equipment deemed necessary for the
conduct of teaching and learning activities.
8. To pay wages of full time janitorial, transportation/mobility and security services.
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9. To pay for utilities (electric and water) and communication (telephone and internet
connectivity) expenses;
10. To pay for production of teacher-made activity sheets or exercises that were downloaded
from the Learning Resource Management and Development System (LRMDS), which support
differences in learning among students.
11. To procure small capital expenditure items worth P15, 000 and below, as provided in the
new Government Accounting Manual issued by the Commission on Audit (COA);
12. In no case shall the MOOE be used for the procurement of school furniture and textbooks
and other instructional materials, even if these expenditures are contained in the SIP.
 Special Education Funds

(SEF)
Basically, this fund can be accessed by
the Local Government Unit (LGU) for
the purpose of providing
supplementary funding support to
public basic education. Joint Circular
No.1, series of 2017 stipulated that
SEF provides the source of funds for
the supplementary annual budgetary
needs for the operation and
maintenance of public schools within
the province, city, or municipality
through an annual SEF Budget. The
formulation, approval, and utilization of the SEF Budget are the responsibility of the individual LSB in
each province, city or municipality.
Section 272 of RA No. 7160 provides that the SEF shall be allocated to the following:
1. Operation and maintenance of public schools;
2. Construction and repair of school buildings;
3. Facilities3and equipment;
4. Educational research:
5. Purchase of books5and periodicals;
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6. Sports development.
Specifically, Joint Circular No. 1, series of 2017 (No.4) stipulated the following specific uses
of SEF:
4.1 In all instances, the allocation for the following expenditure items chargeable against the
SEF shall be net of the budgetary provision for the same or related item(s) in the budget for the
DepEd and the ECCD Council, and that which may be funded out of the Special Purpose Funds:
4.1.1 Operation and maintenance of public schools:
4.1.1.1 Payment of compensation/allowances of teachers locally hired in elementary and
secondary schools identified to have shortages per the teacher deployment analysis of DepEd; the
rates of compensation/allowances shall be determined by the LSB based on funds available, but not
to exceed the salary schedule being implemented by the local government unit (LGU) concerned:
Provided, that for the purpose of hiring teachers chargeable against the SEF, the LSB in each
province, city or municipality shall utilize the list found in the Registry of Qualified Applicants (RQA)7;
4.1.1.2 Payment of salaries/wages of utility workers and security guards hired in public
elementary and secondary schools which have not been provided such position in the DepEd budget;
and
4.1.1.3 Payment of expenses pertaining to the operation of schools, which may include
utilities and communication expenses. Official list of applicants who obtained an overall score of
seventy (70) points and above based on the criteria set and as a result of the evaluation and selection
processes of the DepEd.
4.1.2 Construction and repair of school buildings:
4.1.2.1 Construction, repair and maintenance of school buildings and other facilities for
public elementary and secondary schools, which are deemed to have shortage of classrooms or of
other facilities, as the case may be, per DepEd classroom deployment analysis, subject to existing
standards/specifications set by DepEd and/or Department of Public Works and Highways;
furthermore, this item shall be given priority in the SEE Budget; and
4.1.2.2 Acquisition and titling of school sites.
4.1.3 Facilities and equipment:
4.1.3.1 Acquisition of laboratory, technical and similar apparatus, and information technology
equipment and corollary supporting services (e.g. internet connection, maintenance, etc.), subject to
the prevailing requirements and specifications set by the DepEd.
4.1.4 Educational research:
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4.1.4.1 Educational research other than the research subject areas funded in the DepEd
budget, subject to the prevailing policies and guidelines of the DepEd.
4.1.5 Purchase of books and periodicals:
4.1.5.1 Purchase of library books and periodicals for the libraries of the different elementary
and secondary schools in the province, city, and municipality, and purchase of instructional materials,
workbooks and textbooks needed by public elementary and secondary schools, subject to the
prevailing policies and guidelines of the DepEd.
4.1.6 Sports development:
4.1.6.1 Expenses for school sports activities at the national, regional, division, district,
municipal and barangay levels, as well as for other DepEd related activities, subject to the prevailing
requirements and specifications set by the DepEd.
4.1.7 Funding for the ECCD Program, particularly for the following purposes:
4.1.7.1 Direct services related to the implementation of the ECCD program, such as
salaries/allowances of locally hired Child Development Teachers and/or Day Care Workers, etc.;
4.1.7.2 Organization and support of parent cooperatives to establish community-based
ECCD programs;
4.1.7.3 Provision of counterpart funds for the continuing professional development of ECCD
public service providers;
4.1.7.4 Provision of facilities for the conduct of the ECCD Program; and
4.1.7.5 Payment of expenses pertaining to the operations of National Child Development
Centers, including, but not limited to, utilities (i.e. electricity and water expenses) and communication
(i.e. telephone expenses).
 School-based Feeding Program Funds

School-based Feeding is a DepEd program
that is funded by the government. Financing such
program is by DepEd Central Office through the
Department of Budget and Management (DBM).
The following are aims of financing the SBFP, lifted
from DepEd Order No. 39, series of 2017.
1. Provide feeding to learners, prioritizing
the SW and W;
2. Improve the nutritional status of the SW and W learners at the end of 120 feeding days;
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3. Ensure 100% deworming of target beneficiaries prior to the feeding activity;

4. Conduct group daily hand washing and tooth brushing activities as stipulated in DepEd
Order No. 10, s. 2016, to impart development of positive health-promoting values and behaviors;
5. Promote health and nutrition information and awareness among target beneficiaries
through the K to 12 Curriculum and its alternative modalities of education; and
6. Encourage Gulayan sa Paaralan Program and backyard vegetable gardening to augment
the feeding program and to complement the nutrition and poverty reduction initiatives of the
Government.
Budget Allocation for SBFP. This is likewise lifted from DepEd Order No. 39, series of 2017.
1. DepEd CO shall propose to DBM the budget allocation based on the national target
beneficiaries per region prior to the year of implementation.
2. For the current school year, the RO shall be responsible for determining the regional
breakdown per division based on the GAA.
3. The SDOs, in turn, shall be responsible for determining the budget allocation and actual
beneficiaries per school based on the actual beneficiaries from the baseline (June – July) school
nutritional status report of the current school year. The budget allocated for feeding is Php16.00 per
beneficiary multiplied by the number of feeding days while the budget allocated for operational
expenses is Php2.00 per beneficiary multiplied by the number of feeding days. The cost of feeding
and operational expenses may be increased in the succeeding years based on the approved budget
by the Government.
4. The budget allocation for iron suplements (may be in tablet or syrup form) is Phpl.00 per
beneficiary multiplied by 20 days and the budget allocated for hygiene kit (toothbrush, toothpaste,
and soap) is Php25.00 per beneficiary. These commodities may be procured at the division or school
level based on the approved budget.
5. Operational expenses allowed under this program include the purchase of basic
eating/cooking utensils, stove, reasonable transportation expenses, water, dishwashing soap, LPG,
charcoal, firewood, kerosene, labor/service of cook, and common office supplies needed for the
preparation of reports.
6. Other expenses related to SBFP (payment for the health certificate of food handlers,
orientation, monitoring, and program implementation review, among others, which are requisites for
an efficient and successful implementation) shall be sourced from other local funds or
Regional/Division/Schools Maintenance and Other Operating Expenses (MOOE) and other
stakeholders.
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 Parent Teachers
Association (PTA)
PTA stands for Parent Teacher
Association, a school-based
organization with a mission to
make the school a better place
for children to learn. Parents of
students work together with
teachers to volunteer in
classes, raise money for school
supplies, and generally support
the school's efforts. Annual
membership dues are the
primary source of funds for PTAs; some PTAs are able to do excellent work with no financial
resources other than their dues.
Rhonda Jenkins, a PTA Treasure (2010-2011) at Illinois PTA of her “Appropriate Use of PTA
Funds” reiterated that:
When PTAs invest their human resources in programs that improve homes, schools, and
communities, they earn benefits for children and youth with very small outlays of money. PTA-
sponsored programs can provide enrichment activities for families. PTAs can work with other
community organizations on community-wide issues that match up with PTA priorities.
The purpose is not to subsidize public funds by hiring teachers, providing curriculum, etc.
Any funds generated by a PTA, including the local portion of dues, should be predetermined and
budgeted for purposes that advance PTA work, such as participating on committees, and undertaking
projects and programs. Participation in local, council, district, state and national PTA leadership
development workshops and conventions are all appropriate and important uses of PTA funds.
Illinois PTA has advised for years that if local PTAs continue to purchase items for schools
that should be provided by our state legislature through the tax system (public funds), the legislature
will never see the need to provide an equitable, sustainable source of funding for public schools. The
better PTAs become at fundraising, the longer the inequity in education funding will continue. Our
purposes do not include “subsidizing public funds.”
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PTAs should begin each year with specific goals in mind, and should identify strategies for
reaching those goals before determining the dollar amount needed in a fundraising event. Only those
funds necessary to meet the needs of the year’s activities and projects, as outlined in the PTA’s
budget, should be raised.
Jenkins (2011) further emphasized on Program and Project Funding Sources of PTA that
annual membership dues are the primary source of funds for PTAs; some PTAs are able to do
excellent work with no financial resources other than their dues. However, special projects and
programs may require additional funds. If dues are not sufficient to finance a PTA’s work,
supplementary funds may be raised within the context of the mission and purposes of the PTA. PTAs
are often called upon to finance programs and purchase needed equipment that tight school budgets
do not have the money for, and each PTA must decide what it will do. Before approving proposals
for material aid to the school or community, a PTA should consider whether or not the proposed
equipment or service is a public responsibility. If a public service is urgently needed and public funds
are not immediately available, a PTA may initiate and coordinate the service while encouraging public
agencies to take over the financing and operation of the service. In emergencies, PTAs may provide
for the pressing needs of children and youth while they work to alert the public to its obligations. As
money for services and equipment becomes available from other sources, a PTA should allocate
more of its funds to such projects as leadership development, parent education, and child health and
safety programs.
 Donations from Alumni

A school may generate funds from various
donations of its alumni. Basically, alumni would like
to give donations to their former schools because
of the following reasons (Boychuck, 2020):
1. To show appreciation for the
educational opportunities provided by the school
2. To help provide current students with

the resources they need to succeed
3. To fund improvements or upgrades to

the school.
Boychuck further suggested on how to increase alumni donations for your school. These
are:
1. Multichannel marketing
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2. Crowd funding
3. Staying in touch with former students
 Income Generating Projects

Income Generating Projects (IGPs) –
refer to activities which generate
additional revenues for the specific
purpose for which it was created.
Administrative costs contribution of the
said projects shall be made to the extent
of twenty-five percent (25%), to be
automatically remitted for the use of the
Administration. IGPs serve as venue for hands-on training of students and other interested
individuals/groups and future entrepreneurial capabilities; there is a need for them to learn by doing.
IGPs provide opportunities for interfacing instruction, research and extension.
I am hoping that the above readings provide you with an information deemed necessary for
planning programs and projects for your school. For sure, those PAPs presented above require
appropriate financing.
APPLICATION:
Prepare an indicative action plan of implementable projects and programs for your school.
Show in your plan the needed budget and its source. Explain in the remarks your justification of your
appropriation and sourcing of funds. Use the following template:
PAPs Objectives Methods Persons Time MOVs Budget/Amount Source Remarks

Involved Line of Allocation of Funds
1.
2.
3.
24 | P a g e
CLOSURE.
Congratulations! I know for sure that this lesson stimulated your brain cells to work hard and
helped you experience the work of a school head in the area of managing school funds. Maintain a
burning desire to learn for there is no gain if there is no pain. Prepare yourself for our next lesson.
Good luck.
25 | P a g e
Lesson 3: Forces Impacting on the Allocation of Funds to the School
Hi all! Welcome to this lesson. By the way, we will discuss the basic ideas about forces that
impact the allocation of funds to the school. Financing a school activity is not easy as you expect.
The amount of budget your school receives from the government is influenced or grounded by some
forces. These forces affect how the allocation of funds impact to our school.
When I was still a DepEd classroom teacher, how we spent the available funds in the school
seemed restricted. The empowerment of the expenditure of the school funds was an issue for me.
But of course, those are funds of the people, and thus, as school funds managers, we have to
understand what forces are impacting the way we allocate funds to the school.
Okay, let’s begin our lesson journey.
Learning Outcomes
At the end of this lesson, you are expected to:

 Describe procurement activities of their respective school in terms of source
of funds, the total amount of allocation, and the general areas of use of the
funds.
 Analyze the forces that impact the allocation of funds to the school.
 Draw a model that can be used to conceptualize the forces that impact the
allocation of funds to the school.
26 | P a g e
Activity
Obtain a copy of your school’s procurement plan for this school year. Use its data to complete
the following table:
School repair and maintenance Allocation (Amount) Source of Funds

1. _____________________ _______________________ ____________________
2. _____________________ _______________________ ____________________
School Supplies
1. ____________________ _______________________ ______________________
2.____________________ _______________________ ______________________
Trainings
1. ____________________ _______________________ ______________________
2.____________________ _______________________ ______________________
Analysis
1. What procurement activity required the most significant allocation? Why?

_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
2. What procurement activity required the least allocation? Why?
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
3. What do you think are the forces that impact the allocation of each procurement activity?
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
27 | P a g e
4. If you were to decide the procurement activities according to the amount of allocation, which must
be given the most considerable amount? The least? Why?
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
3. What do you think are the forces that impact how your school head and the rest of the Bids and
Awards Committee members of your school allocate funds for school repair and maintenance, school
supplies, and training in your school’s procurement activities?
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
Abstract
In this section, I'd like to share a true story of my experience and personal
insight I learned from being a school fund manager before. I am confident that the
following discussion and sharing impact your roles as a school fund managers.
Enough is not enough.

A public school receives funds basically in
two ways. The funds can be from MOOE and
donations of various stakeholders. The non-
implementing unit school receives MOOE
from the DBM through the Division Office. However, a public school that is
categorized as implementing unit can directly receive funds from the DBM. If
MOOE and other grants for the school seem insufficient, a school head may take
the initiative to seek funding other than that MOOE and other government funds.
Some school heads will attend sessions in the LGU to present the needs of their
28 | P a g e
schools and request assistance. It happens when a school initiates a program that
is not covered in the provisions of MOOE and other school funds.
Number counts.
If you can still remember, the
computation of MOOE per school is
based on its number of teachers,
classrooms, and students. It simply tells
us that the allocation of MOOE to school
must be for the teachers, classroom, and
students. They must be the priority on the
distribution of such funds. Another
example is the SBFP Funds which is discussed in Lesson 2. The exact amount of
SBFP
Fund the school receives varies. It depends on the number of wasted
learners the school has. Meaning to say the allocation of SBFP Fund is intended
to rehabilitate several wasted students. With these cases, the way the school
allocates and spends funds is predetermined or, shall we say, "restricted" and is
bound to follow guidelines of government spending and utilization of funds. These
factors, or shall we say "forces," impact the allocations of funds to the school. Small
public schools receive smaller government funds than medium and huge schools.
Why? It is because small schools have a smaller number of learners,
classrooms/facilities, and teachers.
Winning the 'Yes' of Stakeholders
If a school head is ambitious to produce a

project that cannot be financed using the
school's available funds, they seek support
and assistance from his stakeholders. These
stakeholders may be the LGU, NGO, Alumni,
and PTA. For instance, the construction of a
concrete perimeter fence with the aid of the PTA. What factors impact the
29 | P a g e
realization of such a project with the assistance of stakeholders? The challenge

now lies on the ability of a school head to win the 'yes' of the PTA. Another force
that needs to be looked into is all parents' financial capacity to contribute a
particular amount to finance the project. There are still more factors that influence
the support of the PTA and impacts the realization of such dreamed school
project.
Never mind the expenses.

Our community was poor. Meaning to say
most of our parents were financially
challenged. There was a time when our
school was invited to join the Indak-Indak sa
Kadalanan, a dance competition performed
in the street in celebration of Sr. Sto. Nino
Fiesta. As a school head, I confirmed the
invitation even though we could not use the
MOOE to finance our participants' costumes, trainers, and travel expenses. I asked
the barangay to help us fund our participation. I got the support that I wanted.
However, the funds given to us were insufficient. I did not lose hope. Despite it, I
asked our teachers to hold a series of rehearsals of our entry into the gymnasium
nearby our barangay. The chosen pupils regularly attended the series of practices
every afternoon. Their parents and guardians usually accompanied them every
time of rehearsal. Parents saw the excitement and motivation of attending the
training in their children's faces. One afternoon, during the conduct of the
rehearsal, I almost cried when the PTA Officers called me for a meeting and told
me that all parents of our student participants decided to shoulder the expenses
for their children's costumes, travel, and food.
Likewise, one of the barangay councilors who enjoyed watching the practice
promised that he would shoulder the honorarium of the trainer. It was so amazing!
However, my extreme emotion did not end there. We won the competition. We
became the champion out of seven participating schools in our municipality.
What do you think are the forces that impact our participation or budgeting?
Of course, parents saw that it was a promising avenue for their children's exposure.
30 | P a g e
Another was that they trusted the school. They believed that the said activity helped
their children improve socially and improved their innate dancing skills. Their
support impacts our budget for our participation.
Limited budget for all.

Here's something even more interesting
experience. It was the SBFP Funds of our school.
At first, we had many wasted students
(malnourished). As a result, we received an
enormous amount of budget. Because of that
fund, we provided free lunch to most of our
students in the school, including the normal ones.
However, our SBF coordinator reported decreasing the number of wasted
students in the next school year. Of course, it was expected because some of our
wasted students were already rehabilitated. Expectedly, the SBFP Funds of our
school in the succeeding school year decreased. Our teachers worried, but I told
them it was okay because it was caused by the reduced number of our wasted
students. The teacher replied to me, "Sir, motaas gyud atong absenteeism ane
kay ang feeding baya and hinongdan nga dili moabsent and mga bata" It was
true, only a few students could anymore avail our feeding program. We could no
longer include and serve those who were not wasted. And the impressions of my
teachers came true.
The percentage of absenteeism increased in the succeeding year because
we only chose the wasted students to receive the free lunch. If you analyzed the
scenario, you could identify what force impacted our allocation. It was due to the
decrease in the number of our wasted students. Supposedly, it was a positive
success indicator of the program. It implied that the purpose of the program was
achieved. However, such a program became leverage for our students to be
always present in the school. I started to worry. I sought assistance from one of
our stakeholders. I presented this scenario to the troops of the Philippine Army who
were assigned to our barangay. Thankfully, they tapped and brought said concerns
to a benevolent NGO. Luckily that NGO provided us with commodities that
supplemented our feeding program.
31 | P a g e
Diagram showing the forces that impact on the allocation of funds

to school based on the above discussion.
Number of
Teachers
Resourceful
ness of
School
Heads and Number of
Personnel Students
FORCES THAT
IMPACT ON THE
ALLOCATION OF
Perceptions FUNDS TO THE
& Beliefs of SCHOOL Classrooms
Stakeholders /Facilities
Economic Health
Status of Status of
Students
Parents
32 | P a g e
Application
Please create a model/diagram showing various forces that impact the allocation of
funds to your school. You are encouraged to produce a more presentable diagram or model than
the model I presented in the abstract.
Draw it here!
Discuss it here in 50-100 words
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
C Closure
Well done! Hopefully, this lesson's activities helped you gain insights that can be applied
when allocating funds to your school's projects and programs. Have fruitful learning ahead. See
you in Lesson 4.
33 | P a g e
LESSON 4 INTRODUCTION
Forces Impacting the Utilization of

Financial Resources
LEARNING OUTCOMES
At the end of this lesson you are expected to:

:
Describe the utilization of funds in implementing a school project
Analyse forces that impact the utilization of funds in implementing a
school project
Develop a school project design showing the utilization funds
34 | P a g e
Let’s get started!
Can you share or cite here one project of your school that involved utilizing
of funds? Use the following template to present your data.
1. Project Title
2. Project Duration
3. Total project Cost
4. Project Deliverables
Let’s think about it!
1. What were the main issues that were to be addressed by the project?
________________________________________________________________
________________________________________________________________
________________________________________________________________
2. What were the main objectives of the project?
________________________________________________________________
________________________________________________________________
________________________________________________________________
3. What deliverable were expected from the project?
________________________________________________________________
________________________________________________________________
________________________________________________________________
4. What were the outcomes of the said project?
________________________________________________________________
________________________________________________________________
________________________________________________________________
5. How was the utilization of funds dictated by the objectives or purpose and
deliverables of the project?
35 | P a g e
________________________________________________________________
________________________________________________________________
________________________________________________________________
Let’s Explore!
Many forces impact the utilization of funds in the school. These can be the
availability of funds, the guidelines that dictate the areas in which funds may be
expended, or the predetermined areas in which funds may not be expended
(Norton & Kelly, 1997).In other words, the source of funds and the purpose for their
allocation often tell how the funds can be utilized.
Instead of presenting this section

through a discussion, I choose to
tell you a story. It was when I
managed two Indigenous Peoples
(IP) Schools. It was my second
year leading a school. Alright, let’s
begin. Once upon a time.
In 2013, our school received funds

of more or less than three hundred
thousand pesos from the
Philippines' Response to
Indigenous and Muslim Education
(PRIME). You would ask me why
our school became a beneficiary
of that program. Our school was
identified as IP School and was considered the school exposed to the most
challenging areas and armed conflicts. The Sponsor (PRIME) required a lot of
36 | P a g e
paper works to be submitted in return for such an amount. The PRIME required us
to craft a project design, embedding the problems of our school concerning
instruction. We submitted our needs assessment through a project design
identifying that our school needs were related to empowering people to improve
their livelihood, preserve their good cultures, and improve the academic
performance of our pupils. Upon approval of our project design, the granting
agency requested us to identify utilization activities that would address the gaps of
our school that we submitted. Meaning to say, all utilization must be in line with our
school's approved problems. Our funds' utilization was within only the contexts that
would address those gaps. Therefore, we decided that the school would utilize the
funds by procuring gardening and carpentry tools, ICT Equipment and Solar
panels, Science and Math Equipment, IP Costumes and Instruments, Generator
Sets, School Supplies for Big Book Making, and Training for Teachers. If you
noticed, our procurements or utilization of funds focused only on addressing the
approved gaps.
Another challenge was that the three hundred thousand pesos, which were
only available as PRIME grants, were divided by the two schools. It was the time I
managed two schools. To distribute the funds to the two schools, we carefully
identified the quantities of goods that we bought, considering that such amount
would be divided by the two. We utilized the funds by procuring specific quantities
of goods for each school.
After implementing such a project, we observed that our IP learners were

always excited to perform laboratory activities. It was evident in the level of their
class participation. Since the school had already completed sets of gardening
tools, the data donated a vast area for our Gulayan sa Paaralan. We also observed
that most of our community benefited from the means by borrowing such in
establishing their gulayan sa balay. The NAT performance of our school had
increased in the succeeding school years. IP leaders volunteered themselves in
teaching their children their Indigenous Knowledge System and Practices (IKSP).
Teachers created various indigenized instructional materials such as Big Book.
Absenteeism dropped. Our two schools were able to participate in multiple
37 | P a g e
panaghiusa festivals in the district. Lastly, our school received computer sets from
the division because our schools were able to procure solar panels and generator
sets at that time. Can you now imagine how we utilized the said grants and what
forces dictated us on how to use the said funds? Were we able to address the gaps
using the funds?
Summing up, the way we utilized the funds from the PRIME, was grounded
by the approved gaps of our schools. The project strongly dictated which areas in
which funds were expended. Plus, the availability of funds affected how we
determined the quantities of the good we procured.
Let’s do it!
Alright, at this juncture, I want you to develop a school project using the
following template. But before that, consider this case. You and the PTA officials
planned to beautify your school. However, the PTA funds and the MOOE were
already exhausted. The PTA President suggested hosting a live concert for a
cause showcased by parents who have talents in singing, dancing, and playing
instruments. Fortunately, the initiative was successful. The PTA raised a fund
equivalent to thirty thousand pesos. The PTA Officials requested you to prepare a
Project Design for the Utilization of the said Funds. Take note the project must be
in the area of school beautification.
I. Project Title
II. Project Duration
III. Estimated Start Date
IV. Estimated Finish Date
V. Main Issues to be addressed (one paragraph will do)
VI. Main Objectives
VII. Deliverables
VIII. Project Outcomes
38 | P a g e
Closure
Thank you for completing this lesson. You may now proceed to the
next lesson.
39 | P a g e
Module 2: Determining Needs, Budget, and the Allocation of

Financial
Module Introduction
Practically, the school can only meet and address the needs of students its
serves if it acquires, allocates, and manages fiscal resources, provided,
appropriate data base is used in making decisions. Ideally, the fiscal resource that
the school head manages must be adequate. However, this resource is limited,
grounded, and requires lots of guidelines when spent. In order to effectively and
manage such resource, the school head must properly determine the needs and
effectively and efficiently spend such in order to address or shall we say meet the
needs of the school.
This module consists of two lessons that teach you how to assess school
conditions, determine the needs and resources, and incorporate financial resource
needs in the school improvement plan.
Module Outcomes:
 Demonstrate prudent and effective use of financial resources in the

operation of educational enterprises.
 Discuss ways to utilize data to assess the overall conditions and needs of
the school.
 Develop a school improvement plan and allocate financial resources based
upon school and student needs.
40 | P a g e
LESSON 1
Assessing Conditions,
Determining of Needs, and
Identifying Resources
Hi everyone. I hope you are doing

great. We are now in Module 2, Lesson 1. I
wish your consideration because this
module is still subject to grammatical correction and enhancement. However, I
cannot afford to hold the distribution of this material because we are running out of
time. I am hopeful that you could also help me improve this material based from
the outputs you will submit to my end. This lesson offers you training that enables
you to practice gathering appropriate data within your school community to
determine needs.
Additionally, this lesson requires you to identify the root causes of your
school's needs to design specific activities that would address them using scarce
school fiscal resources. Good luck.
41 | P a g e
Let’s get started!
I want you to do an environmental scan within your school community. If you

are not yet a school teacher, please find time to interview a school head of a public
school in your community. Use the data you will gather in completing the following
table. The data must be within SY 2020-2021. Do not fill out the colored rows.
Indicators Actual Desired Gaps Possible

(Current (Desired Causes of
Performance of Performance Gaps
the School) Levels)
Example Lack of
Teacher-Made Big 10 30 20 School Funds
Book for Big Book
Making
1. Enrolment
2. Pupils Nutrition
Status
Undernourished
Normal
3. No. of
Teachers’ Trained
4. Rate of Drop-
out
5. NAT
Performance
6. Literacy Level
Frustration
Instructional
Independent
42 | P a g e
Let’s think about it!
1. Among the six indicators, which do you think obtains the highest priority to
address? What are your bases? Why?
________________________________________________________________
________________________________________________________________
________________________________________________________________
2. Do you think your choice is the real need of your school? Why?
________________________________________________________________
________________________________________________________________
________________________________________________________________
3. What school condition/s cause/s the gap of the said indicator?

________________________________________________________________
________________________________________________________________
________________________________________________________________
4. Which type of school fiscal resources may be used to address such gap?
________________________________________________________________
________________________________________________________________
________________________________________________________________
Let’s Explore!
This section provides you with inputs that help you clearly understand our
lesson. The following are simplified; thus, they are enumerated in bullet form:
 The school needs to acquire, allocate and manage adequate financial
resources to address school needs and sustain school operations.
 Adequate fiscal resources are ideal. Why? Most schools have experienced
a scarcity of resources particularly the funds. For instance, public schools
are not allowed to collect funds from various stakeholders to adhere to the
No Collection Policy. Thus, the main funds of the school is only the MOOE
43 | P a g e
which is computed based on the number of school enrolment, teachers, and

facilities.
 Thus adequate fiscal resources are ideal. However, a school head can
maximize the use of such available funds when and if, together with the
School Planning Team (SPT), can correctly analyze the school's needs,
goals, and objectives and incorporate them into the school improvement
plan.
 Suppose the school head and the SPT can correctly analyze their school's
needs, goals, and objectives. In that case, I am sure they could
appropriately seek, allocate, adjust, monitor and report the results of fiscal
activities. I anchored this wisdom from the National Commission for the
Principalship (1990) and Norton and Kelly (1997).
 However, the analysis mentioned in the previous bulleted information
requires the correct database. The acquisition of accurate data depends on
the school heads' skills.
 To determine the school's conditions, needs and resources, especially the
public ones, it is a prerequisite that a school must create a school report
card (SRC). You can get a sample/template of SRC from DepEd Order No.
44, series of 2015.
 During the creation of school report card, the school head must organize his
SPT, who will analyze the existing conditions of the school based on the
current data. Later, they will identify and specify areas of concern, set
priorities, and projects the financial resources needed to satisfy the
concerns.
 Remember, our school's fiscal resources are minimal. Thus we need to
spend them wisely to help us address the school's needs.
 SPT is in charge of analyzing the existing data found in the school. Some of
the indicators that need to be scanned and are believed to require funds for
operation and resolution are the following: enrolment, nutritional status of
the pupils, instructional materials, teacher's training, rate of drop-outs, NAT
performance, literacy level, school facilities, and school climate both
physical and psychological.
44 | P a g e
 We can only determine the gaps in the above indicators if we compare the
actual data versus the level desired by the school. The difference, of course,
is the gap. There are lots of causes of those gaps.
 Please take my advice as former school head. Do not consider causes of
gaps beyond the jurisdiction of school functions. There are lots of
assessing then analyzing the conditions of the schools. Setting high priory
to particular school gaps may be according to their strategic importance,
urgency, magnitude, and feasibility.
 If you are to ask to design a school project in your school, it must be
problem-based. Why? Because the ultimate goal of your task is to address
school problems.
 In designing a project, you must know how to clearly articulate your
problems to establish objectives. However, it requires you first to identify the
root cause of the issues identified. You can search for various ways of doing
root cause analysis. Do It!
 If you have already articulated your project title, the problem, the objectives,
and the root causes of those problems, you begin to identify specific
activities.
 It is more effective if you create a committee in charge of a particular project
or activity.
 Tips! Your activity must be aligned to your SIP or your Annual
Implementation Plan and, of course, to your Annual Procurement Plan so
that can demand funding from your school's fiscal resources.
 In this way, you can win the full support of the school management.
45 | P a g e
Let’s do it!
Go back to the completed table in pre-activity. Choose one indicator that

needs the highest priority. Remember, the said table required you to assess
selected conditions, then helped you determine the real needs of your school.
However, this section requires you to consider the said gap. Specifically, you are
to address the expressed need. Come up with two specific activities that may
address the gap. I have provided you with the sample below for your reference in
completing this task.
A. Your task!
Project Title: _____________________________

Problem Statement: _____________________________
Project Objective Statement: _____________________________
Root Cause ______________________________
Project Work Plan and Budget Matrix
Activity Output Date of Person Budget Budget

Implementation Responsible Source
B. Sample reference
46 | P a g e
Closure
Thank you for completing this lesson. You are now ready to proceed to Module 2,
Lesson 2.
47 | P a g e

MAED 203 Module 2 Lesson 1

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COURSE PACK IN MAED 203: FINANCIAL MANAGEMENT

MAED 203: FINANCIAL MANAGEMENT

Cover page ………………………………… 1

Welcome Message ………………………………… 2

Table of Contents ………………………………… 3

Course Overview ………………………………… 4

Course Map ………………………………… 5

Module 1 Overview ………………………………… 6

The Lessons ………………………………… 7 – 13

Course Summary ………………………………

Course Assessment ……………………………..

THE COURSE OVERVIEW

COURSE TITLE : MAED 203: FINANCIAL MANAGEMENT

Name: GENESESLY R. TAHOY

The Course Map

SCHOOL FINANCIAL MANAGEMENT

Module 1: Module 2: Module 3:

Lesson 1: A Philosophy &

Module 1: Financing the School Programs

Lesson 1: A Philosophy and Belief of Financing School Program

At the end of this lesson, you will be able to;

Write your answer here.

1. Which stakeholder contributed the most considerable amount? Why?

2. Which stakeholder contributed the least? Why

1. Complete the following table.

Stakeholder Representative Ideal Characteristics

BDRRMC Member )Barangay Disaster Risk

Member of School Child Protection Committee

Lesson 2. Types and Sources of School Funds

At the end of this lesson, you are expected to:

 Discuss various types and sources of school funds

 Provide a justifiable explanation of funds allocating and sourcing in preparing an

Write your answers here.

School Funds What words/phrase you can associate

2. SEF (Special Education Funds)/LGU

3. SBFP Funds (School –based Feeding

4. PTA Authorized Contribution

5. Contributions from Alumni Association

7. School Income Generating Project Funds

6. Contributions from NGOs

3. Which fund do you think is easier to spend? Why?

 Maintenance and Other Operating. Expenses (MOOE).

 Special Education Funds

 School-based Feeding Program Funds

3. Ensure 100% deworming of target beneficiaries prior to the feeding activity;

 Donations from Alumni

2. To help provide current students with

3. To fund improvements or upgrades to

3. Staying in touch with former students

 Income Generating Projects

PAPs Objectives Methods Persons Time MOVs Budget/Amount Source Remarks

Lesson 3: Forces Impacting on the Allocation of Funds to the School

At the end of this lesson, you are expected to:

School repair and maintenance Allocation (Amount) Source of Funds

1. What procurement activity required the most significant allocation? Why?

Enough is not enough.

Winning the 'Yes' of Stakeholders

If a school head is ambitious to produce a

realization of such a project with the assistance of stakeholders? The challenge

Never mind the expenses.

Limited budget for all.

Diagram showing the forces that impact on the allocation of funds