Republic of the Philippines

PSU- OPEN UNIVERSITY SYSTEM

Lingayen, Pangasinan
 

EDM211- Institutional Fiscal Management

Master in Education
Major in Educational Management

Student: MS. MICHELLE A. BORJA

Professor: DR. PHILLIP G. QUERODA
 
Budget Process for Ususan SHS Taguig City
Step 1
Step 2
Program review and Step 3
Request early cost
preliminary revenue Budget Submission
estimates
forcasts

Step 6
Revision of budget
based on board review;
board hearing notice
issue
Step 5
Present preliminary
budget recommendation Step 4
Central office review of
budget requests

Step 7
Adoptation of the final
budget
 Step 1
Program review and
preliminary revenue
forcasts

As the school year begins, school administrators often begin the first steps
in the budget process for the next fiscal year. Principals and other
educational program officials may begin reviewing and projecting
educational program needs, while district business officials will attempt to
draft a preliminary forecast of local revenues for the coming year based on
available data and projections.
 Step 7
Adoptation of the final
budget

The new budget is presented to the board and adopted just prior to the end
of current fiscal year. Note that a district will pass a budget at the beginning
of the school year.
 Step 3
Budget Submission

This “step three” in the budget process is almost purely informative, bringing board
members, union representatives and the public up to speed on the district’s current
and future budget. Once the workshop is concluded, the district’s administrators will
begin gathering input on spending priorities from other district officials. The members
of the budget team may also brainstorm ideas for saving money or generating new
revenues. Some ideas implemented in recent years to address school deficits include
closing buildings and selling property
 Step 4
Central office review of
budget requests

At this point in the budgeting process, district officials must rank their spending
priorities and determine funding levels for the district’s programs, policies and
personnel. The number of people making these decisions will depend on the district’s
size and business culture. Many smaller districts delegate such duties to one or two
people, while larger districts may set up large formal committees. The initial budget
presentation is updated to accommodate input and spending prioritization made by the
central office.
 Step 5
Present preliminary
budget recommendation

At this point in the budgeting cycle, the forthcoming fiscal year’s budget begins to
solidify, and the budget forecast becomes a preliminary budget. Budget updates may
be made at each board meeting, but in late spring, the board is often making the
important decisions necessary in approving a final budget. For instance, a board of
education may take action on the next year’s staffing levels. The board’s feedback on
the budget during this period tells district budget officials what adjustments should be
made to arrive at a final budget the board can approve.
 Step 5
Present preliminary
budget recommendation

At this point in the budgeting cycle, the forthcoming fiscal year’s budget begins to
solidify, and the budget forecast becomes a preliminary budget. Budget updates may
be made at each board meeting, but in late spring, the board is often making the
important decisions necessary in approving a final budget. For instance, a board of
education may take action on the next year’s staffing levels. The board’s feedback on
the budget during this period tells district budget officials what adjustments should be
made to arrive at a final budget the board can approve.
 Step 6
Revision of budget
based on board review;
board hearing notice
issue

After receiving the board’s feedback on budget issues, district officials make appropriate
adjustments to the district’s budget. Final meetings are held with key budget figures, and
union officials are informed of projected staffing changes.

This sets the stage for a final budget presentation to the board and for the board’s final
vote. The district issues a formal notice announcing the venue for the upcoming board
hearing, during which the board will adopt the budget for the coming fiscal year.
 Step 6
Revision of budget
based on board review;
board hearing notice
issue

After receiving the board’s feedback on budget issues, district officials make appropriate
adjustments to the district’s budget. Final meetings are held with key budget figures, and
union officials are informed of projected staffing changes.

This sets the stage for a final budget presentation to the board and for the board’s final
vote. The district issues a formal notice announcing the venue for the upcoming board
hearing, during which the board will adopt the budget for the coming fiscal year.
FACTORS CONSIDERED IN SHS BUDGET PREPARATION

1. Conduct of SHS Survey for Grade 9 Students to align market demand to SHS students’ preferred
career path
2. Environmental Scanning (Internal & External)
3. Preparation of SHS Investment Plan
4. Track and Strand Offerings
5. Training of School Administrators and Trainings
5. Land Acquisition and School Building Construction
4. Industry Partnership
5. Maximization of Existing Facilities by: a) Piloting SHS classes in special schools b) Integrating or
Converting Schools
6. Enactment of Ordinances and Resolutions to assist the implementation of SHS
 SCHOOL MAPPING - Costing for the
classroom.
• Guidelines being followed:
• 1. SHS will be held in one-shift
• 2. Every class will have 40 students
• 3. Ongoing and proposed constructions in the high schools for BEFF 2014
and SEF 2014 are for SHS use already.
• City cost per classroom: PhP 3.5 M Ideal lot Size for a city school site:
2,500 sq. m. City cost of lot per sq.m.-P 5,000.00
Computing for No. Of Teachers and its Cost
• • Total Enrolment/ 40x 1.5= # of teachrs Needed
• • 36,732/40 x 1.5= 1,378
• • 1,378 x Ph.p 314,937.00= Ph.p 433,983,186 (cost to the national gov’t)
• • 1,378x Ph.P30,000= P41,340,000.00 (cost to the City)