Financing Educational

Institutions
 2021 GAA
2020 GAA 552.99 B PS 475.45B

2021 Proposal 1,113.72 B MOOE 99.18B

2021 NEP 605.74 B CO 19.48B

Total 594.11B
Special Education Fund (SEF)(R.A 5447)
Was created to provide additional financial support exclusively for public
schools.
It consists of the proceeds of one percent (1%) tax on the assessed value of real
property in addition to the basic real property tax which a province or city or a
municipality within the Metropolitan Manila Area, may levy and collect.
The proceeds occurring to the SEF shall be automatically released to the local
school boards.
In cases of Provinces, the proceeds shall be divided equally between the
provincial and the municipal boards. (R.A 216, S.272).
 The Special Education Fund for each province,
city and municipality shall be administered by
1. Provincial School Board local boards.
 Governor-as Chairman
 Division Superintendent
 Chairman of the Educational Committee of the Sangguniang Panlalawigan
 Provincial treasurer
 Representative of the Pederasyon ng mga Sangguniang Kabataan in the Sangguniang P.
 Duly elected of provincial federation of PTA’s
 Duly representative of the teachers’ organization in the province
 Non-academic personnel in public schools in the province as members..
2. City School Board
City Mayor
City Superintendent of schools
Chairman of the Education Committee of the Sangguniang Panlungsod
City treasurer
Representative of the Pederasyon of PTA’s
Duly elected representative of the non-academic personnel of the public
schools as members.
3. Municipal School Board
Municipal Mayor
School district supervisor
Chairman of the Educational Committee of the Sangguniang Bayan
Municipal treasurer
Representative of the Sangguniang Kabataan in the Sangguniang Bayan
Duly elected president of the municipal federation of PTA’s
Duly representative of the non-academic personnel of public schools in
the municipality.
 According to SEF, DBM and DILG these are the
priority expenditures of the SEF:

o Operation and maintenance of public schools

o Construction and repair of school buildings, facilities and equipment
o Educational Research
o Purchase of books and periodicals
o Sports development
 Voluntary Contributions/Donations
To collect voluntary contributions for the construction, repair or improvement
of school buildings permission must be requested and done:
1.Department of Social Services and Welfare Development or local office
2.It should be made by the Parent-Teacher Association or other entities not by school
authorities or teachers.
3.State the purpose of the collection, amount to be collected and the time period of the
collection.
4.Recommendation from school division superintendent to the desirability of the
collection.
5.After the close of the fund drive, a report of the collection is made to the DSWD
6.The auditor shall audit the receipts and expenditures.
If the PTA’s is registered under the Security Exchange Commission (SEC)
and is treated as a private corporation there is no need to ask for permission
from DSWD for school building.
There is still a need to have a financial statement of the collections and
disbursements submitted to Division Superintendent to provide check and
balance.
If contributions are for the construction of a permanent or semi-permanent
building, the amount should be deposited with the municipality or city
treasurer and donated to the municipality of city for the purpose for which it
was collected.
Contributions given to the municipality or city become government funds and
should be expended as such. If the work to be financed from contributions or
donations is a minor or temporary one, it may be done by the entity doing the
collection, with the school authorities making recommendations and
suggestions as to the expenditures.
All school building erected purely from voluntary contributions not deposited
in the municipal or city treasury must be donated and turned over to the
Schools Division Superintendent and to the school head, before they may be
occupied and used by the school.
References:
Department of Education Culture and Sports, (Service Manual 2000)
https://www.deped.gov.ph/wp-content/uploads/2021/05/2021-DepEd-
Budget-Mag-Budget_052121-PAGES.pdf
https://www.dbm.gov.ph/index.php/budget-documents/2021/general-
appropriations-act-fy-2021