THE EDUCATIONAL

BUDGET
Discussant : Denden P. Valderama
Flor D. Arandilla
Darrah Marie Celiz
THE BUDGET AND
EDUCATIONAL PURPOSES
A budget is an essential management tool, and it is a component of a plan
and forecast for a period of time. The period could be annual, quarterly or
monthly, and the budget details how the over-all plan will be financially
executed.
Budgeting provides a systematic way of reviewing estimated with actual
results, coordinating future activities and setting realistic targets. It is an
effective management tool and benefits.
Allocation of funds in educational budget should always be in the name of
increase the school’s educational environment and academic achievements
of students. These domains are essential to safeguarding the educational
rights of stakeholders.

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THE BUDGET AND
EDUCATIONAL PURPOSES

January 4, 2022 – The Department of Education (DepEd)

expressed its appreciation to President Rodrigo Roa Duterte and
the members of Congress after the education sector obtained the
largest increase in the approved 2022 General Appropriations Act
(GAA).
Malacañang has announced that the education sector, which
includes DepEd, SUCs, and CHED, will receive the highest
allocation with P788.5 billion, P36.8 billion higher, or a 4.9 percent
increase compared to last year’s budget.

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THE BUDGET AND
EDUCATIONAL PURPOSES

Education Secretary Leonor Magtolis Briones said:

“I would like to express my gratitude to President Duterte and

Congress for the never-ending support to raise the quality of
education in the country. The increase in budget will certainly help
our reforms and initiatives to transform education amidst the
pandemic,”

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THE BUDGET AND
EDUCATIONAL PURPOSES
The DepEd-Office of the Secretary has an allocation of P591.18 billion while
the remainder will be distributed to the DepEd’s six attached agencies,
including the Early Childhood Care and Development Council (ECCD
Council), National Book Development Board (NBDB), National Council for
Children’s Television (NCCT), National Museum, Philippine High School for
the Arts (PHSA), and the newly-formed National Academy of Sports (NAS).
Some of DepEd’s major programs also saw increases, such as Learning Tools
and Equipment (P2.72-B), DepEd Computerization Program (P11.76-B),
Basic Education Facilities (P5.94-B), Last Mile Schools Program (P1.51-B),
Madrasah Education Program (P356.83-M), and Indigenous Peoples
Education (P144.3-M).

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THE BUDGET AND
EDUCATIONAL PURPOSES
Undersecretary for Finance Annalyn Sevilla noted that these increases would
be vital in the agency’s initiatives this year, including expanding the limited
face-to-face classes nationwide once the President gives his go-signal.
“We are confident that DepEd will be able to build on the progress of the
BE-LCP with the budget allocated to us for 2022. The additional funding
would also be helpful on our implementation of limited face-to-face classes
in public schools,” Undersecretary Sevilla stated.
Usec. Sevilla also highlighted the special provision of increasing the
Maintenance and Other Operating Expenses (MOOE) threshold from
P15,000 to P50,000, which will be a massive lift to the field offices amid the
pandemic challenges.

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STEPS IN BUDGETING

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 STEPS IN BUDGETING
A. Preparation

1. Budget Call
2. Citizen Engagement
3. Program Convergence and Budgeting
4. Agency Proposal
5. Presentation to the President and the Cabinet
6. Consolidation, Validation and Confirmation
7. The President’s Budget

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 STEPS IN BUDGETING
B. Budget Legislation

1. House Deliberation
2. Senate Deliberation
3. Bicameral Deliberations
4. Ratification and Enrolment
5. Enactment

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 STEPS IN BUDGETING
C. Execution

1. Early Bidding for Infrastructure

2. The Budget Program
3. Allotment Release
4. Obligation
5. Cash Allocation
6. Disbursement

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 STEPS IN BUDGETING
D. Budget Accountability

1. Performance Target
2. Accountability Report
3. Public Disclosure
4. Performance Review
5. Mid-Year and Year-End Report
6. Audit

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THE BUDGET CALENDAR

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THE BUDGET CALENDAR

• Perhaps the single most important organizational tool for developing a K-12 school budget is the budget
calendar. No budget development process is complete without one! The budget calendars are best built
backwards starting from the end. In most locales, the end of the budgeting process is the formal budget
adoption vote by the school board or government authority. Most states have their own statutory budget
adoption deadlines that must be strictly adhered to. The school business official must ensure a calendar is
developed that schedules input from all relevant programmatic staff AND allows the developed budget to
meet every required statutory deadline.

The budget calendar can also serve as an index for tracking the budget development process. The budget
calendar should be shared with both the administrative team and the board of education so that all
stakeholders are aware of relevant timelines. 

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THE BUDGET CALENDAR

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THE BUDGET CALENDAR

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LONG-RANGE
BUDGETING

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LONG-RANGE BUDGETING
What is Long-Range Budgeting?

A long-range budget or planning is defined as a systematic and formalized process for
purposefully directing and controlling future operations toward a desired objective
for periods extending beyond one year.

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EVALUATING THE BUDGET

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EVALUATING THE BUDGET
• As budgeted funds are expended, periodic monitoring of the budget should be conducted. The
school's accounting system normally generates expenditure and encumbrance information.. To
review budget performance, this information is compared with spending plans. Annualized
budget summaries which project the impact of current expenditures on year-end results are
useful in this effort. In most schools, reviews of budget-to-actual comparisons are done
monthly. Reporting periodic budget / actual results to the school board is customary in most
districts. This reporting relationship should not be interpreted to mean that the board manages
budget implementation. That responsibility is ultimately the chief school administrative
officer's; however, school board members should be given periodic updates on budget results
and be informed of significant budgetary issues.

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THANK YOU