04 PERFORMANCE TARGETS

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 1

60
PERFORMANCE TARGETS
This section presents the desired annual outcomes and performance focusing
on learners’ performance and highlighting the end-of-plan targets. It includes targets
on Access, Equity, Quality, Resiliency and Well-being, and Governance.

PILLAR 1 – ACCESS
This highlights the key performance indicators (KPIs) on access including
targets from 2023 to 2028. Access indicators are expanded to cover school-age
children, learners in school, out-of-school children (OSC), and out-of-school youth
(OSY). Most KPIs are currently verifiable in the Enhanced Basic Education
Information System (EBEIS) except indicators pertaining to incidences of OSC and
OSY. Targets pertaining to OSC and OSY will be set when mechanisms for
determining baseline information are established and operational.
Table 1. Key Performance Indicators on Access

Key Six-year Physical Target

Performance Baseline 2023 2024 2025 2026 2027 2028
Indicators SY: 2022
Intermediate Outcome (IO) No. 1 - All school-age children, out-of-school youth, and
adults accessed relevant basic education opportunities.
1.Population of children, youths, and adults in school - Enrolment
Enrolment in 8,559 8,608 8,656 8,705 8,753 8,802 8,850
Kindergarten
Enrolment in 50,955 50,963 50,970 50,978 50,985 50,993 51,000
Elementary
Enrolment in 38,522 38,568 38,615 38,661 38,707 38,754 38,800
JHS
Enrolment in 17,773 17,611 17,449 17,287 17,124 16,962 16,800
SHS
TOTAL 115,809 115,750 115,690 115,631 115,569 115,511 115,450
1-a. Percentage of children, youths, and adults in school – Gross Enrolment Rate (GER)
GER in 81.80% 84.50% 87.20% 89.90% 92.60% 95.30% 98.00%
Kindergarten
GER in 88.25% 89.88% 91.50% 93.13% 94.75% 96.38% 98.00%
Elementary
GER in 106.30% 104.92% 103.53% 102.15% 100.77% 99.39% 98.00%
Junior High
School
GER in 100.87% 100.39% 99.91% 99.43% 98.95% 98.48% 98.00%
Senior High
School
AVERAGE 94.31% 94.92% 95.54% 96.15% 96.77% 97.39% 98.00%
1-b. Percentage of school-age children in school - Net Enrollment Rate (NER)
NER in 67.91% 70.68% 73.44% 76.21% 78.97% 81.74% 84.50%
Kindergarten
NER in 84.71% 84.68% 84.64% 84.61% 84.57% 84.54% 84.50%
Elementary

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 2

NER in 87.42% 87.68% 87.94% 88.21% 88.47% 88.73% 89.00%
Junior High
School
NER in 58.76% 63.80% 68.84% 73.88% 78.92% 83.96% 89.00%
Senior High
School
AVERAGE 74.70% 76.71% 78.72% 80.73% 82.73% 84.74% 86.75%
2. Incidence of out-of-school children (OSC) and out-of-school youth (OSY)
Out-of-
school rate NDA TBD TBD TBD TBD TBD TBD
in
Elementary
Out-of-
school rate NDA TBD TBD TBD TBD TBD TBD
in Junior
High School
Out-of-
school rate NDA TBD TBD TBD TBD TBD TBD
in Senior
High School
IO1.1 - All five-year-old children attend school
3.Percentage
of five-year- NDA TBD TBD TBD TBD TBD TBD
olds in
school - Net
Intake Rate
(NIR)
IO1.2 - All learners stay in school and finish key stages
4. Percentage of enrollees in Elementary, Junior High School, and Senior High School in
a given school year who continue to be in school the following school year - Retention
Rate.
Retention 99.66% 99.70% 99.74% 99.78% 99.82% 99.86% 99.90%
Rate in
Elementary
Retention 101.87% 101.41% 100.95% 100.49% 100.03% 99.57% 99.11%
Rate in
Secondary
AVERAGE 100.77% 100.56% 100.36% 100.14% 99.93% 99.72% 99.51%
5. Percentage of currently enrolled learners but did not finish or complete the school year
– School Leaver Rate (SLR).
SLR in 0.43% 0.41% 0.39% 0.37% 0.34% 0.32% 0.30%
Elementary
SLR in 3.52% 3.59% 2.97% 2.36% 1.73% 1.12% 0.50%
Secondary
AVERAGE 1.98% 2.00% 1.68% 1.37% 1.04% 0.72% 0.40%
IO1.3 - All learners transition to the next key stage.
6. Percentage of Kindergarten, Grade 6, and Grade 10 completers proceeded to the next
key stage - Transition Rate.
Transition
Rate in NDA TBD TBD TBD TBD TBD TBD
Kindergarten
to Grade 1

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 3

 Transition
Rate in 99.15% 99.29% 99.43% 99.57% 99.71% 99.85% 100%
Grade 3 to
Grade 4
Transition
Rate in 99.26% 99.38% 99.50% 99.62% 99.74% 99.86% 100%
Grade 6 to
Grade 7
Transition
Rate in 97.15% 97.29% 97.43% 97.57% 97.71% 97.85% 98%
Grade 10 to
Grade 11
IO1.4 - All out-of-school children, youth, and adults participate in and complete formal
and non-formal basic education learning opportunities.
7. Percentage of OSC and OSY who returned to school or participated in ALS -
Participation Rate of OSC and OSY
OSC
Participation TBE TBD TBD TBD TBD TBD TBD
Rate
OSY
Participation TBE TBD TBD TBD TBD TBD TBD
Rate
8. Percentage of completers in ALS - completed sessions in ALS.
OSC who
completed TBE TBD TBD TBD TBD TBD TBD
sessions in
ALS
OSY who
completed TBE TBD TBD TBD TBD TBD TBD
sessions in
ALS

PILLAR 2 – EQUITY
The Framework of Pillar 2 highlights DepEd RO 8’s commitment to inclusion.
This pillar contains the KPIs that will be used to measure the involvement and
performance of learners or groups in situations of disadvantage. To date, no targets
on Equity are committed pending the completion of baseline information on learners
in situations of disadvantage and the development of systems that will “tag” learners
in situations of disadvantage.
Table 2. Key Performance Indicators on Equity
Key Performance Baseline Six-Year Physical Target
Indicator 2021- 2023 2024 2025 2026 2027 2028
2022
Intermediate Outcome (IO) No. 2 - School-age children and youth, and adults in
situations of disadvantage benefited from appropriate equity initiatives.
1. Proportion of learners in situations of disadvantage transition to the next key stage
Percentage Disparity 1.01% 1.0% 0.80% 0.60% 0.40% 0.20% 0
in transition rate in
Elementary
a. Kinder to G1 1.00% 0.90% 0.80% 0.60% 0.40% 0.20% 0

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 b. G3 to G4 1.00% 0.85% 0.75% 0.65% 0.55% 0.45% 0.25%
Percentage Disparity 1.02% 1.0% 0.95% 0.85% 0.75% 0.65% 0.55%
in transition rate in
JHS
Percentage Disparity 0.98% 0.88% 0.78% 0.68% 0.58% 0.48% 0
in transition rate in
SHS
2. Gender participation-disparity in completion
Gender Parity Index NDA TBD TBD TBD TBD TBD TBD
Completion in
Elementary
Gender Parity Index NDA TBD TBD TBD TBD TBD TBD
Completion in
Secondary
IO2.1 - All school-age children and youth and adults in situations of disadvantage
are participating in basic learning opportunities and receiving appropriate quality
education
3. Percentage of learners in situations of disadvantage continue to participate in basic
education
Retention Rate in 99.66% 99.85% 99.90% 99.95% 100% 100% 100%
Elementary
Retention Rate in 101.87% 100% 100% 100% 100% 100% 100%
Secondary
4. Percentage of learners in situations of disadvantage (disaggregated by group)
achieved at least a fixed level of proficiency/mastery in (a) functional literacy, (b)
numeracy, and (c) 21st-century skills.
Percentage of learners NDA 50% 75% 95% 100% 100% 100%
with at least proficient
level or better
functional literacy
Percentage of learners NDA 50% 75% 95% 100% 100% 100%
with at least proficient
level or better
numeracy
Percentage of learners NDA 50% 75% 95% 100% 100% 100%
with at least proficient
level or better 21st-
century skills
a. Learning and NDA 50% 75% 95% 100% 100% 100%
Innovation
b. Information, Media NDA 50% 75% 95% 100% 100% 100%
and Technology Skills
c. Life and Career NDA 50% 75% 95% 100% 100% 100%
Skills

PILLAR 3 – QUALITY

The Framework for Pillar 3 outlines the KPIs on Quality. The overall target in
quality is set at “learners attaining nearly proficient level or better.” The national
achievement test (NAT) administered by DepEd’s Bureau of Education Assessment
(BEA) is used to verify learners’ attainment. The Accreditation and Equivalency Test

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 5

(A&E) will be used to verify the performance of learners in the Alternative Learning
System (ALS).
Table 3. Key Performance Indicators on Quality
Key Performance Baseline Six-Year Physical Target
Indicator 2021- 2023 2024 2025 2026 2027 2028
2022
Intermediate Outcome No.3 Learners complete K-12 basic education having
attained all learning standards that equip them with the necessary skills
and attributes to pursue their chosen paths
1. Percentage of learners pursued their chosen paths
Percentage of 86.15% 87.65% 89.15% 90.65% 92.15% 93.65% 95.15%
learners
proceeded to
college
Percentage of 6.20% 5.20% 4.20% 3.20% 2.20% 1.20% 0.20%
learners
proceeded to
employment
Percentage of 3.15% 2.9% 2.65% 2.4% 2.15% 1.9% 1.65%
learners
proceeded to
entrepreneurship
Percentage of 4.50% 4.25% 4.00% 3.75% 3.5% 3.25% 3.00%
learners
proceeded to
middle-level skills
training
2. Percentage of learners in a cohort who completed Grade 6 or Grade 12 -
Completion Rate
CR in Elementary 95.28% 96.53% 97.78% 99.03% 100% 100% 100%
CR in Secondary 82.54% 85.29% 88.04% 90.79% 93.54% 96.29% 100%
IO3.1 - Learners attained Stage 1 learning standards of fundamental reading
and numeracy skills
3. Percentage of learners attaining nearly proficient level or better in Reading
and Listening Comprehension increased
Percentage of 57.21% 60.81% 64.41% 68.02% 71.63% 75.24% 79.31%
learners
achieving nearly
proficient or
better in English
Percentage of 58.76% 63.14% 67.52% 71.90% 76.28% 80.66% 85.25%
learners
achieving nearly
proficient or
better in Filipino
Percentage of 56.84% 59.99% 63.41% 66.83% 70.25% 73.67% 77.62%
learners
achieving nearly
proficient or
better in Mother
Tongue

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 6

Percentage of 59.50% 61.00% 62.75% 65.25% 67.75% 71.00% 75.00%
learners
achieving nearly
proficient or
better in
numeracy
IO3.2 - Learners attain Stage 2 (Grade 6) learning standards of literacy and
numeracy skills and apply 21st century skills
4. Percentage of 59.40% 61.4% 63.4% 65.9% 68.65% 71.65% 75.15%
learners attaining
proficient level or
better in Stage 2
literacy standards
5. Percentage of 35.86% 43.03% 50.21% 57.40% 64.60% 71.80% 79.00%
learners attaining
proficient level or
better in Stage 2
numeracy
standards.
IO3.3 - Learners attain Stage 3 (Grades 7-10) learning standards of literacy
& numeracy skills and apply 21st century skills to various situations
6. Percentage of 57.21% 60.21% 63.21% 66.21% 69.21% 72.21% 75.21%
G10 learners
attaining nearly
proficient level or
better in Stage 3
literacy.
7. Percentage of 35.93% 42.93% 49.93% 56.93% 63.93% 70.93% 75.93%
G10 learners
attaining nearly
proficient level or
better in Stage 3
numeracy
standards.
IO3.4 - Learners attain Stage 4 (Grades 11-12) learning standards equipped
with knowledge and 21st-century competencies developed in their chosen
core, applied, and specialized SHS tracks
8. Percentage of 82.75% 84.25% 85.75% 87.25% 88.75% 90.25% 91.75%
Grade 12 learners
attaining nearly
proficient level or
better in Stage 4
core SHS areas
(6pp/yr)
IO3.5 - Learners in the Alternative Learning System attain certification as
Elementary or Junior High School completers
9. Percentage of ALS learners pass the A&E test
ALS A&E Passing 44.44% 46% 48% 50% 52% 54% 56%
Rate Elementary
JHS 72.46% 74% 76% 78% 80% 82% 84%

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PILLAR 4 – RESILIENCY & WELL-BEING
Table 4. Key Performance Indicators on Resiliency & Well-being
Key Performance Baseline Six-Year Physical Target
Indicator 2021- 2023 2024 2025 2026 2027 2028
2022
Intermediate Outcome (IO) No. 4 - Learners are resilient and know their
rights and have the life of skills to protect themselves and claim their
education rights from DepEd and other duty-bearers to promote learner’s
well-being
1. Percentage of NDA 75% 80% 85% 90% 95% 100%
affected and displaced
learners retained
2. Percentage of 0 0 0 0 0 0 0
learners who reported
violence committed
against them by other
learners (bullying) or
adults (child abuse)
based on intake sheets
of schools
3. Percentage of NDA 75% 80% 85% 90% 95% 100%
learners who are
happy and satisfied
with their basic
education experience
in relation to the
enjoyment of their
specific rights in
school and learning
centers
4. Percentage of NDA 75% 80% 85% 90% 95% 100%
learners who knew
their rights TO and IN
education, and how to
claim them positively
5. Percentage of NDA 75% 80% 85% 90% 95% 100%
schools and learning
centers significantly
manifesting indicators
of RBE in the learning
environment
6. Learners NDA 75% 80% 85% 90% 95% 100%
Satisfaction Rating on
Rights-based
Education
IO4.1 - Learners are served by Department that adheres to a rights-based
education framework at all levels
7. Percentage of NDA 75% 80% 85% 90% 95% 100%
Schools significantly
manifesting indicators
of RBE

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8. Percentage of DepEd NDA 75% 80% 85% 90% 95% 100%
personnel in
schools/learning
centers who know the
rights of children and
learners in relation to
RBE, and are able to
infuse them in their
respective jobs/duties
9. Percentage of NDA 75% 80% 85% 90% 95% 100%
learners equipped with
capacities on what to
do before, during, and
after a disaster/
emergency
10. Percentage of NDA 100% 100% 100% 100% 100% 100%
learners in safe
schools
IO4.3 - Learners have the basic physical, mental, and emotional fortitude to
cope with various challenges in life
11. Percentage of 54% 55% 56.7% 57.4% 58.8% 59.5% 98%
students with
improved health
statistics
12. Percentage of NDA TBA TBA TBA TBA TBA TBA
learners with improved
physical fitness level

ENABLING MECHANISMS: ORGANIZATIONAL CAPACITY & IMPLEMENTATION

ARRANGEMENT
Table 4. Key Performance Indicators Organization Capacity & Implementation
Arrangement, Baseline & Targets
Key Performance Baseline Six-Year Physical Target
Indicator 2021-2022 2023 2024 2025 2026 2027 2028
Enabling Mechanism No. 1 - Education leaders and managers practice
participative and inclusive management processes
1. Proportion of schools provided with Technical Assistance on achieving higher
levels of SBM practice
Elementary 417 417 417 417 417 417 417
Secondary 59 59 59 59 59 59 59
2. Proportion of schools achieving higher levels of SBM practice
Elementary 220 260 259 338 378 417 417
Secondary 40 44 49 55 59 59 59
Enabling Mechanism No. 2 - Strategic human resource management
enhanced for continuing professional development and opportunities
3. Proportion of offices across governance levels with very satisfactory and higher
ratings in the Office Performance Commitment and Review Form (OPCRF)
Elementary 417 417 417 417 417 417 417
Secondary 59 59 59 59 59 59 59

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 9

4. Proportion of employees across governance levels with very satisfactory and
higher ratings in the Individual Performance Commitment and Review Form
(IPCRF)
Elementary 3,473 3,473 3,473 3,473 3,473 3,473 3,473
Secondary 2,282 2,282 2,282 2,282 2,282 2,282 2,282
Schools Division Office 162 162 162 162 162 162 162
Enabling Mechanism No. 3 - Investments in basic education provide
learners with the ideal learning environment
5. Proportion of schools achieving ideal ratio on
Classroom 466 466 466 466 466 466 466
Teachers 455 450 460 466 466 466 466
Textbooks 300 400 466 466 466 466 466
Seats 350 450 466 466 466 466 466
Science & Math 466 466 466 466 466 466 466
Equipment
ICT Package/E- 197 250 303 357 410 463 466
classroom
6. Proportion of elementary schools with
Functional Library 5 27 50 100 150 200 300
Faculty & Teachers’ 39 100 300 417 417 417 417
Room
Connection to 392 397 402 407 412 417 417
Electricity
Connection to Internet 292 297 302 307 312 317 322
Water Source 175 250 350 417 417 417 417
Water & Sanitation 417 417 417 417 417 417 417
Facility
7. Proportion of secondary schools with
Functional Library 9 21 31 41 51 59 59
Faculty & Teachers’ 39 43 48 53 58 59 59
Room
Connection to 55 59 59 59 59 59 59
Electricity
Connection to Internet 30 35 41 47 53 59 59
Water Source 55 59 59 59 59 59 59
Water & Sanitation 59 59 59 59 59 59 59
Facility
8. Proportion of Schools achieving ideal interquartile ratio (IQR) on teacher
deployment
% Schools achieving NDA 85% 90% 95% 100% 100% 100%
ideal interquartile ratio
(IQR)
Enabling Mechanism No. 4 - Improve and modernize internal systems and
process for a responsive and efficient financial resource management
9. Client satisfactory rating of DepEd offices’ respective stakeholders (internal &
external)
Schools NDA 85% 90% 95% 100% 100% 100%
Community Learning NDA 85% 90% 95% 100% 100% 100%
Centers
SDO 80% 85% 90% 95% 100% 100% 100%
10. Consolidated Budget Utilization Rate (%) on the ff.
Obligations 97% 98% 99% 99% 100% 100% 100%

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 10

Disbursements 94% 96% 98% 99% 100% 100% 100%
Enabling Mechanism No. 5 - Key stakeholders actively collaborate to serve
learners better
11. Percentage of financial contribution of national education budget (including
adopt a school, brigada eskwela)
Local Grant 30% 33% 38% 40% 35% 35% 35%
Development Partners
percentage of financial
contribution
International Grant 20% 22% 10% 5% 5% 5% 5%
Development Partners
percentage of financial
contribution
Special Education 50% 50% 52% 55% 60% 60% 60%
Fund (SEF) Utilization
rate
12. Percentage of schools with functional SGC
Elementary 1.92% 50% 70% 80% 90% 100% 100%
Secondary 12.24% 50% 70% 80% 90% 100% 100%
Enabling Mechanism No. 6 - Public and private education operate under a
dynamic and responsive complementarity framework
13. Proportion of 100% 100% 100% 100% 100% 100% 100%
private schools
receiving government
assistance
14. Proportion of 94% 94% 94% 94% 94% 94% 94%
teachers in private
schools receiving
teachers subsidy
15. Percentage of 100% 100% 100% 100% 100% 100% 100%
recognized private
schools with
recognition

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 11

 05 FINANCIAL PLAN

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 12

71
Financial Plan
This section of the DEDP is anchored on the budget and accounting processes
of the government. Government budgeting is the allocation of revenues and borrowed
funds for the achievement of the economic and social goals of the country. It calls for
the management of government expenditures to maximize the economic impact from
the production and delivery of goods and services while holding on to a healthy fiscal
position (Chua, n.d.). The primary approach is zero-based budgeting. It is the “review
and evaluation of major ongoing programs implemented by different agencies in order
to establish the continued relevance of program objectives given the current
directions; assess whether the program objectives/outcomes are being achieved;
ascertain alternative or more efficient ways of achieving the objectives; and guide
decision-makers on whether the resources for the program/project should continue
at its present level, or to be increased, reduced or discontinue.”

Budget is important because it is a political tool for exercising power and

decision making; a socio-economic tool for raising resources and allocation to achieve
socio-economic goals; human development tool for financing public goods and
services that enhance human development; an administrative tool for the assignment
of authorities and responsibilities to government units to perform budgeted tasks;
and a performance management tool for exacting desired results from authorized
expenditures (Chua, n.d.).

There are two kinds of budget, as to nature and as to basis. In terms of nature,
the budget is classified as annual budget (covers a period of 1 year, basis of annual
appropriation), supplemental budget (adjusted budget for the intended purpose), and
special budget (not included in the annual appropriation). As to basis, a budget is
classified as performance budget (budget emphasizing the program/services
conducted and based on functions, activities, and projects, which focus attention
upon the general character and nature of work to be done, or upon the services to
be rendered), and line-item budget (basis of which are the objects of expenditures,
such as: salaries and wages, traveling exp., etc) (Chua, n.d.).
On the accounting side, Article IX-D, Section 2 (2) of the 1987 Constitution,
Commission on Audit (COA) was granted to prescribe the New Government
Accounting System (NGAS) in response to International Accounting Standards (IAS),
eventual computerization and responsible accounting, relevant and periodic
financial statements, and effective and efficient performance monitoring.

Given below is the definition of terms and acronyms that are frequently
mentioned in talking about finance. Definitions adapted from the presentation of
Chua (n.d.) submitted to academia.edu:

 Allotment - Authorization issued by DBM to an agency, through Agency

Budget Matrix (ABM) or Special Allotment Release Order (SARO), which
allows the latter to incur obligation for specified amounts contained in a
legislative appropriation.
 Obligation - It is a commitment by a govt. agency arising from an act of duly
authorized official which binds the govt. to the immediate or eventual
payment of sum of money.
 ARP – Allotment Release Program, basis for the issuance of GARO

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 13

  GARO/SARO – General Allotment Release Order or Special Allotment Release
Order authorizing agencies to incur obligation
 NCA – Notice of Cash Allocation, specifies the maximum amount of withdrawal
that an agency can make from a government bank for the period.
 BTr – Bureau of Treasury, replenishes daily the government servicing banks
with funds equivalent to the amount of negotiated checks presented to the
latter by implementing agencies.
 BED – Budget Execution Documents (AIP. monthly cash program, estimated
monthly income, list of Not Yet Due and Demandable Obligations)
 BAR – Budget Accountability Reports (quarterly physical reports on actual
physical accomplishments, quarterly reports on annual income collections,
summary reports of allotment)

GOAL
Finance Units in the Schools Division Office and in the schools are able to
allocate and utilize fiscal resources.

OUTCOME

Division and school finance personnel are equipped with the necessary budget
management knowledge and skills to ensure equitable allocation, judicious
spending, and efficient utilization of resources.

STRATEGIES AND OUTPUTS

In order to reach the goal, the following strategies and outputs were identified
and deemed to be implemented.

Strategy 1 Mobilize adequate resources for the delivery of basic

education services.
Outputs:
 Resources within the division are effectively and efficiently
distributed and utilized in compliance with programs and
project implementing guidelines.
Strategy 2 Improve fund utilization and manage the spending efficiency
of special program funds.
Outputs:
 Capacity building program on accounting and budgeting
through the use of a unified reporting system for SDO and
school finance personnel conducted.
 Online and real-time monitoring of the utilization and
reporting of financial resources for SDO and IUs
conducted.
 Institutionalized the regular reporting of fund utilization to
top management during the Division Executive
Conference, Division MANCOM Meeting, and DMEA.

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 14

 Strategy 3 Promote effective and efficient utilization of the Special
Education Fund (SEF) thru intensified fund management by
the Local School Board.
Outputs:
 Capacitated the Division and school personnel on the
utilization of SEF.
 Regular monitoring of SEF utilization and reporting
conducted

TRENDS IN EDUCATION SPENDING IN THE SCHOOLS

DIVISION OF EASTERN SAMAR
This section presents the allocations given to SDO Eastern Samar from the
shares of DepEd Regional Office VIII from the annual budget of the Department of
Education. The shares of the Division of Eastern Samar increased from 2018 to 2022.
Trends in education spending, especially the Basic Education Facilities Fund goes to
the provision of classrooms and workshop buildings, replacement of old dilapidated
buildings, provision of furniture, repair and rehabilitation of classrooms and heritage
buildings, water and sanitation facilities, and electrification.

Finance and budgeting are the most important aspects of managing the
school. The success in the implementation of different programs and projects
depends upon the availability of funds and the skills of authorities in doing finance
and budgeting. The academic success of every learner depends on the efficient and
effective implementation of the curricular and non-curricular programs of the school.
School heads are expected to, at least have a better grasp of the basics of finance
and budgeting and understand previous and current trends in education spending.
Learners are happy and well taken care of in schools where principals know how to
spend and allocate the minimal resources the school had. These schools have a clear
blueprint for their School Improvement Plan and Annual Implementation Plan with
vertical and horizontal alignment (Duran, 2022).

The following matrix shows the figures of the annual allocations given to the
Schools Division of Eastern Samar from 2018 to 2022, divided into different
allotment class. There is also the table showing the budget proposal, in figures, from
2023 up to 2028.

It can be gleaned from the Table 5 that the total budget allocated for the
Schools Division of Eastern Samar is increasing for the last five consecutive years.
This implies an increase in the learner’s population, the number of newly-hired
teachers, and education buildings and facilities.

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 15

 Table 5. 5-Year SDO Eastern Samar Total Budget (in Php)

The table below shows the specific figures for different allotment class from
FY 2018 to FY 2022.

Table 6. SDO Eastern Samar Budget per Allotment Class (in Php)

Table 7 shows the five-year percentage of BUR obligation and disbursement

in the Schools Division of Eastern Samar.

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 16

 Table 7. SDO Eastern Samar Budget Utilization Rate

Given in the REDP, Table 8 shows the percentage of SEF utilization targets
using the FY 2022 SEF utilization as the baseline. While Table 9 shows the SDO’s
budget proposal for six years, starting in FY 2023 to FY 2028.

Table 8. SDO Eastern Samar SEF Utilization Rate and Six-year Target

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 17

 Table 9. SDO Eastern Samar Budget Proposal for FY 2023-2028

ESTIMATING THE ANNUAL COST OF THE DEDP

Forward Estimates of Resource Requirements and Budgetary Impact
The forward estimates provided are the five-year projected estimates of the
annual budget of the Schools Division of Eastern Samar for Personnel Salary (PS),
Maintenance and Other Operating Expenses (MOOE), capital outlay (CO), and the
terminal leave or retirement gratuity (TL/RG) for Fiscal Year (FY) 2023 to FY 2028.
This is based on the assumption that existing policies are maintained, planned
programs and projects are implemented, and the agency’s planned outputs are
pursued.

Financial Development Steady State Scenario

With support from UNESCO in 2019, a steady-state scenario using the PESM
was developed by the Department of Education. The “steady-state” scenario allows
the sector to continue under its current policies and operational approaches with no
improvements or deterioration in the coverage of education services, the quality of
education services, or the equity of this service provision.

Projecting the Budgetary Requirements of the Division Education

Development Plan.
The strategies and targets reflect the pivot from access to improvements in
equity, quality, resilience, and well-being as the country aspires to make all Filipinos
realize their full potential and contribute meaningfully to a cohesive nation. Thus,
creating a new scenario that is contrasting the “steady state” scenario due to the
incorporation of the strategies in the results framework and the targets in the
monitoring and evaluation framework of the DEDP.

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06 IMPLEMENTATION ARRANGEMENTS

AND
ORAGANIZATIONAL CAPACITY

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IMPLEMENTATION ARRANGEMENTS AND ORGANIZATIONAL
CAPACITY
Section 7, Paragraph C (1); Rule IV, Section 4.1 & 4.2; and DO No. 1, s. 2003
mandate that the Division “shall consist of a province or a city which shall have a
Schools Division Superintendent, at least one Assistant Schools Division
Superintendent and office staff for programs promotion, planning, administrative,
fiscal, legal, ancillary, and other support services. Consistent with the national
educational policies, plans and standards, the Schools Division Superintendents
shall have authority, accountability and responsibility for (1) developing and
implementing division education development plans;” and other functions thereon.

IMPLEMENTATION ARRANGEMENTS
The Planning and Research Section (PRS) of the School Governance and
Operations Division (SGOD), the counterpart of the Policy, Planning, and Research
Division (PPRD) of the Regional Office will lead in the operationalization of the DEDP.
The PRS shall work closely with the Division Planning Team ExeCom to ensure that
policies, programs, projects, standards, and activities are implemented. The SGOD
thru the PRS disseminates the DEDP to its stakeholders.
The SGOD with other Division Functional Units and Sections will ensure that
all education plans, programs, and projects are consistent with the regional and
national priorities and strategies, annual budget priorities, and informed by
evidence-based research on program effectiveness. The SGOD will facilitate the
formulation and implementation of educational plans, policies, standards, and
guidelines in all areas of basic education in the division based on the data gathered
through monitoring and evaluation. It will also ensure the development and
maintenance of Division Education Planning and Data Management to inform and
guide management’s strategic and operational decisions in the delivery of quality
basic education.

The Finance Sections shall provide advice to the SGOD-PRS Section on the
financial resources of the division and provide updates and technical assistance on
budgeting, accounting, reporting, and coordinating with other government oversight
agencies.
The Curriculum Implementation Division (CID) will ensure the full
implementation of the articulated basic education curriculum, its indigenization and
localization, and increase access to quality and varied learning resources towards
improvement in the quality of learning outcomes, thus creating smart and resilient
learners.

The SGOD Social Mobilization and Networking Section together with the PDO
on Youth Formation and DRRM will ensure an environment conducive to learning
and make sure that learners’ readiness to learn through special programs, projects,
and the provision of needed resources to schools and community learning centers
(CLCs).
The SGOD School Management, Monitoring, and Evaluation (SMME) will
assess, monitor, and evaluate the division, schools, and CLCs performance and

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 20

inform the Division ExeCom of their decision and recommend policy directions in the
division towards continuous improvement of the delivery of basic education.

The SGOD Human Resource Development Section (HRDS) will ensure that
division personnel and staff competence is taken care of by efficiently and effectively
managing and implementing a training and development system focused on the
improvement of professional competencies and organizational performance in the
delivery of basic education.

The efficient, economical, and effective delivery of services relating to

personnel, records, receipt of correspondence, supplies, equipment, collection,
disbursement, security, custody of property, and reportorial work shall be provided
by the Administrative Section.
The Division Technical Assistance provider shall coordinate with different
sections in identifying gaps and issues that hinder the smooth delivery of quality
education services by the timely provision of technical assistance to schools and
community learning centers (CLCs).
The Office of the Schools Division Superintendent will rationalize the provision
of technical assistance, administrative report requirements, and other activities
being provided and cascaded to schools. The alignment and relevance of any activity
and technical assistance that will be given to schools will be ensured by the
Education Program Supervisors, Public School District Supervisors and District-In-
Charge, at any given time. Optimal contact time of teachers on teaching and learning
engagement and fewer administrative and non-essential activities must be given
utmost importance in the curriculum delivery.

The twenty-seven (27) school districts and the 483 public and private schools
will share their parts in implementing the DEDP. The schools will develop their
School Improvement Plans aligned with the Division Education Development Plan
leading toward the achievement of goals spells out in the Regional Education
Development Plan and in the Basic Education Development Plan (BEDP) 2030. The
schools and community learning centers will contextualize their strategies and
outputs in the education plan based on the needs and context of their respective
school and community. The intermediate outcomes in the BEDP will be
operationalized at the division and school level according to their mandates and
accountabilities.

The efficient policy and plan implementation, equitable and efficient

deployment and utilization of resources, human resource management, progress
monitoring, provision of technical assistance and support to schools and learning
centers, ensuring synchronicity of activities, and building partnerships will be the
focus of the Schools Division Office. The SGOD Chief Education Program Supervisor
is expected to provide strategic direction and technical inputs to the management of
the Schools Division towards effective and efficient governance and operations of the
schools and learning centers and be accountable for its organizational effectiveness.
She is also expected to lead and manage the work of the team that will help ensure
that Schools Division has the resources, technical assistance and are able to
implement sustainable programs and projects to help schools establish and mange
conducive learning environment and ensure learner readiness to learn. The CID Chief
Education Supervisor, on the other hand, is expected to provide strategic and

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 21

technical inputs towards the full implementation of the curriculum and direct and
manage the work of the CID team that will help manage curriculum implementation
in the Division and provide technical assistance to schools in line with the
curriculum and learning management.

All Education Program Supervisors are expected to provide technical

assistance in the full implementation of the articulated basic education curriculum
for a subject area and the development of learning resource materials to suit the
conditions and context of the locality. They are also expected to provide technical
assistance to schools and learning centers in the curriculum implementation,
instructional supervision, and learning materials development and quality
assurance.
On the other hand, all Public School District Supervisors and District-In-
Charge are expected to provide schools and learning centers in their respective
district with relevant and timely service through the conduct of instructional
supervision; provision of technical assistance in school management and curriculum
implementation; establishing a conducive physical environment for learners and
school workers; sustaining strong and harmonious partnerships and collaboration
among stakeholders in order to improve access to and delivery of quality basic
education.
This DEDP is anchored on the BEDP 2030 and the REDP, where its full
implementation for six years starts in 2023 and ends in 2028. The plan is divided
into two phases: Phase 1 and Phase 2. Phase 1 covers the first three years, 2023-
2025, and the scope of Phase 2 is from 2026-2028. Phase 1 includes the response to
the immediate challenges of COVID-19 and lays the necessary foundation; Post-
COVID-19 recovery and transition; mitigating the negative impacts of the sudden
shift from face-to-face to pure distance learning and bridging the learning gaps
caused by the COVID-19 lockdown while deepening the gains compelled by the
COVID-19 response; improving access, particularly for groups in situations of
disadvantage; prioritize and focus on Quality; strengthen programs on reading,
numeracy, socio-emotional learning, and 21st-century skills, and reskilling teachers
on contextualization to address the concerns of diverse learners; strengthen
instructional leadership and supervision to improve teaching quality; and increase
alignment of assessment with international literacy standards. These will be
strengthened with the Learning Recovery Plan of the Division. Other focus will be on
strengthening partnerships and collaboration with community-based partners, the
private sector, and cross-sector government services for children; co-creation of an
integrated concept of learning spaces for the future; ensure internet connectivity in
all schools; strengthen schools and learning centers capability on assessment with a
focus on classroom-level assessment; establish mechanisms on equity, learner’s
rights, and resilience; capacity building on planning, education futures, M&E,
research, and technical assistance; and mid-term review and analysis of Phase 1
results to refine DEDP strategies;

Phase 2 will focus on the sustainability and evaluation of different programs

and projects; continuation of programs and projects on access, quality, equity,
learner’s rights, resilience, and rights-based education; maintenance and
enhancement of existing information systems; evaluation of programs and projects;

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 22

impact evaluation; development of new programs to address emerging education
issues and opportunities; and End-of-Plan assessment ad evaluation.

The schools and learning centers shall contextualize their plan based on their
actual situation and strategies to contribute to or complement the directions, targets,
and procedures outlined in the DEDP. The intermediate outcomes in the DEDP will
be operationalized at the districts and school levels, specific to their mandates and
accountabilities.

ORGANIZATIONAL CAPACITY

Figure 23. The DepEd SDO Structure

Anchored on the BEDP and the REDP, the Schools Division of Eastern Samar
will continue to build the capability of the management and staff on strategic
planning and program management to ensure vertical and horizontal integration of
DEDP strategies. In the first year of implementation of the DEDP, the region will
elaborate a capacity-building plan. It will include, among others, the following
components:

 Strengthen the capability of all planning units in managing the strategic

planning and operational planning processes including research, data
analysis, policy analysis, and use of a rights-based framework and lens. The
planning units’ ability to facilitate and provide technical assistance to staff on

2023-2028 DIVISION EDUCATION DEVELOPMENT PLAN 23

 education planning is critical to ensuring the mainstreaming of targets and
strategies in the region, divisions, and schools;
 Strengthen the capability of technical staff on rights-based and inclusive
program management. This includes designing programs that are learner-
responsive and uphold their rights, demand-driven, equity-focused, and
consistent with the BEDP strategies and targets. More specifically, technical
staff needs to be trained in situation analysis, stakeholder relations, advocacy
work, formulating results frameworks, formulating indicators, targeting
setting, forecasting, costing and budgeting, and preparing operational plans
consistent with the results framework;
 Strengthen the capability of external partnerships and resource mobilization.
This will have to be linked with evidence-based program design preparation,
monitoring, and evaluation to ensure that external funding will have the
greatest impact on the target outcomes;
 Strengthen the capacity on program and policy level collaborations with
TESDA, CHED, DSWD, DILG, and DBM for stronger cross-sector support for
skills development, teacher pre-service, children’s protection, use of local
funds, and increasing overall investments for basic education, respectively;
 Strengthen the capability of contextualizing regional plans to address unique
or local contexts and demands of communities in the region. Skills in planning
should not be limited to planning officers but to all staff in the region,
particularly managers or coordinators of national programs and projects,
including the conduct of quality assurance measures;
 Strengthen the capability of SDO staff in providing technical assistance to
schools on SIP preparation with a rights-based approach to education. The
SIP is the most important plan as its content directly targets and affects
learners’ performance. SDO staff including district supervisors must have the
necessary technical competencies in synthesizing division/district issues,
setting priorities, and assisting schools to prepare strategic education plans
and annual plans. The SDO staff must be able to quality assure the schools’
SIPs; and
 Strengthen the capability of the school heads and school planning team on
the education plan, particularly in articulating learners’ performance and
curriculum concerns in the SIP. Schools’ SIPs need to evolve from focusing on
improving physical facilities to improving learners’ and teachers’ performance
and creating and strengthening a school climate and learning environment
that upholds the learners’ rights and well-being in adherence to rights-based
education. Given the COVID-19 experience, the role of communities, LGUs,
parents, and cross-sector government agencies for children’s health, safety,
and well-being will be strengthened.

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