Accountability is the obligation orwillingness to accept responsibility for one’sactions. To be accountable means to beanswerable for one’s actions and be liablefor their consequences. For public officialsand civil servants, R.A. 9155 or “TheGovernance of Basic Education Act of 2001”emphasizes the importance ofaccountability and specifically provides forSchool Performance Accountability.
This Primer provides basic information onSchool Performance Accountability and itsapplication to School-Based Management(SBM). The distinction between theRESPONSIBILITY, or the obligation to act,and ACCOUNTABILITY, or being answerablefor the actions taken, should be clearlyunderstood. The role or responsibility ofstakeholders is to implement SBM, while theiraccountability ensures that resources beingutilized are put to the best use. Thus theemphasis on performance and results.
Key Principles of Accountability The following principles serve as guide in performance accountability:1. Client Focus School focus on meeting the needs of their primary clients, students and their parents. The accountability framework supports schools achieve high and improving standards of learning for all students
2. Performance Orientation Results are the main criteria for assessing success in the continuous effort to improve school performance. Assessment is focused on planning, monitoring and reporting achievement of the schools’ learning outcomes.
3. Ownership and Transparency Stakeholders take action deliberately to fulfill mandates and plans, with clear expectation of results. Thus, they “own” these actions and can account for them.
4. Integration The main accountability mechanisms are integrated into the normal planning, policy and operational activities of the school and of the Department of Education as a whole.
Who is Accountable for What?All stakeholders acknowledge thateach has a role, with thecorresponding responsibility forfulfilling that role. Each level ofimplementation has accountabilityin accordance with its correspondingrole.
In the context of SBM, stakeholdershave RESPONSIBILITY to:1. implement measures to improve schoolperformance and learning outcomes;2. use properly and judiciously availableresources;3. ensure transparency in the entireprocess; and4. engage the community and otherexternal stakeholders to increase levelsof participation.
Thus, the following stakeholders are accountable for the respective responsibilities: 1. School Head • Ensures the improvement of school performance, with focus on high performance of learners; • Organizes the School Governing Council (SGC); and• Leads in preparing the School Improvement Plan (SIP) and the School Report Card.
2. Teachers• Ensure the optimum development of learners,• Work to achieve the targeted level of mastery,• Assist/mentor peers, and• Work with parents to address learners’ needs.
Thus, the following stakeholders are accountable for the respective responsibilities: 3. Students• Set personal targets for learning, and• Work with teachers to achieve targets and continuously improve performance
4. Local Government Unit (LGU) • Allocates resources for school improvement, and • Leads the community to continuously support school efforts to attain high performance.
5. Community• Supports the school head in fulfilling his/her responsibilities, • Provides assistance to the school in its continuous efforts to improve performance,• Assists in implementing the School Improvement Plan, and• Assists in monitoring and evaluation of school performance.
6. School Governing Council (SGC) • Assists in crafting the SIP/AIP, • Monitors and evaluates SIP/AIP implementation • Assists in generating resources for continued school improvement, • Assists in monitoring and evaluation of school performance, • Assists in developing school policies and • Reports progress of SIP implementation to the Schools Division Superintendent and the community.
7. The School• Carries out Department policies and standards,• Requires the best performance of its officials, teachers and support staff,• Facilitates among learners the achievement of high performance and other desirable learning outcomes,• Develops strategic relationships with the local community and other key partners,• Directs funds to intended program initiatives, and• Creates an environment where teachers and students can give their best.
8. The District Office • Provides professional and instructional advice, • Supports school heads and teachers/facilitators of schools and learning centers, and • Provides curricular supervision.
9. The Division Office • Develops and implements the Division Education Development Plan; • Plans and manages the effective and efficient use of all human, physical and fiscal resources, including professional staff development; • Monitors the utilization of funds provided by the national government and the local government units to the school and learning centers;
• Ensures compliance to quality standards for basic education programs and, for this purpose, strengthens the roles of the division supervisors as subject area specialists;• Promotes awareness of and adherence by the schools and learning centers to accreditation standards; and• Supervises the operations of all public and private elementary, secondary, and integrated schools, and learning centers.
10. The Regional Office • Oversees the performance of all the divisions, • Provides technical support and advice, and • Sets quality assurance standards.
11. The Central Office • Formulates national education policies, • Formulates a National Education Development Plan • Promulgates national education standards • Monitors and assesses national learning outcomes • Undertakes national education researches and studies, and • Enhances the total development status, professional competence, welfare and working conditions of all personnel in the Department.
Accountability Mechanisms To demonstrate accountability, the school needs to put in place the following mechanisms:1. Quality Assurance Mechanism Quality assurance is a process-driven approach with specific steps that help define and attain goals. Measures are taken to ensure that each action is done properly, so that quality results are obtained at the end.
These measures include: • Systems and processes for implementation, • Self-review mechanisms at each performance level, and • Feedback mechanisms between performance levels among internal stakeholders, and between and among internal and external stakeholders.
2. Monitoring and evaluation (of progress, results, outputs andoutcomes, that includes) • Internal monitoring and periodic evaluation, • External evaluation, and • Remedial mechanisms.
Approaches to Monitoring and Evaluation In monitoring and evaluation, indicators are important as points of reference in measuring performance. Performance indicators may be categorized into four broad types: Quantity - is concerned with the number of achievements Quality - refers to the degree of excellence of results Time – examines whether results were achieved within specified time limits Client satisfaction – refers to acceptability of the results to the clients.
It is also necessary to monitor progress of work in the course of the budget year to be able to implement corrective measures, if and when necessary. Monitoring should take into account some key elements:1. periodic reporting of progress,2. periodic assessment and feedback onreported progress,3. spot audit of reported progress
4. rapid execution of corrective measures(e.g., realignment of resources or transfer ofproject location), and5. taking difficult decision promptly (e.g.,terminate project to cut costs). Performance can also be measured in terms of input/economy, output/workload, efficiency, effectiveness, and impact/outcome.
3. Reporting System Reporting of school performance to the community and stakeholders provides a basis for the community to advocate additional support. It will also enable them to take part in the process and become more involved/engaged in school affairs. Thus, there is a need to assess progression in the scales of SBM practice based on the three levels, as shown in the accountability framework in SBM.
Accountability Framework in SBMLevel I Level II Level III(Standard) (Progressive) (Mature)School introduces School exercise School is fully transparenttransparency and transparency and and accountable.accountability accountability in carryingmechanisms. out its functions.Monitoring and Performance-and-results- Stakeholders and schoolEvaluation (M&E) system based M&E system is jointly develop andis installed and fully operational and implement multi-sectoraloperational (e.g., data utilized in planning. and multi-dimensional M&Eand reports are used in system with innovations.continuing improvement).Major stakeholders All stakeholders fully Stakeholders hold(SGC,PTCAs,Schools participate in M&E and themselves accountable forDivision Superintendent, reporting activities. school performance.Regional Office, LocalSchool Board) areinformed and participatein M&E reporting.
Accountability Framework in SBMLevel I Level II Level III(Standard) (Progressive) (Mature)Quarterly school Quarterly and annual School performance isperformance (student school performance presented, publishedand teacher (e.g., SRC) is monitored and validated throughperformance) is and evaluated by community satisfactionmonitored and evaluated community stakeholders. surveys.by SGC.Improvement in learning Improvement in learning Improvements inoutcomes by Grade/Year outcomes by Grade/Year learning outcomes arelevel is monitored and level is monitored and tracked forevaluated by homeroom evaluated on school- benchmarking with otherand tracked per student/ wide basis. SBM schools.subject.
The following are steps the school must take to ensure that progress from one level to the next is achieved:Level 1: Standard• Identify accountability targets• Introduce reporting mechanisms• Initiate relationships with external stakeholders• Initiate communication and feedback mechanisms with external stakeholders• Establish M & E mechanisms
Level 2: Progressive Stage • Develop systems and mechanisms • Try out new systems and mechanisms • Install mechanisms for progressive engagement with external stakeholders • Adjust systems and mechanisms • Strengthen stakeholder participation
Level 3: Mature Stage• Ensure full integration of performance accountability mechanisms• Ensure that the M & E mechanisms are fully functional• Maximize stakeholders’ full support to school programs and projects• Optimize regular allocation of resources from LGU, SEF and external stakeholders
Budget Accountability The budget is geared for outcomes or desired results from expenditures. Schools are given flexibility and relative autonomy in managing expenditures to achieve their desired outcomes. Effective budget monitoring requires information on the following:1. What are the school goals and objectives? Plans and programs?2. What resources (funds and in-kind) were made available to accomplish the objectives?
3. How were the programs and activities implemented?4. Who implemented the programs and activities?5. Who benefited?6. What controls were in place to safeguard integrity of transactions?7. What were the results?8. What do the results mean to the stakeholders? Feedback is disseminated, and incentives or sanctions are applied for corrective measures.
The table below summarized the critical areas of concern in budget accounting: Requisites Areas of Concern1. Assignment of •Defined tasks and functionsGoals/Programs/Tasks (WHAT •Measurable target performanceOBJECTIVE) •Performance indicators2. Provision of Resources •Personnel(WHAT PROVISIONS) •Supplies/Logistics •Resources and funds •Authority (organizational management3. Execution of •Procurement systemGoals/Programs/Tasks (HOW •Delivery of goods and servicesUNDERTAKEN) •Payment/Liquidation
The table below summarized the criticalareas of concern in budget accounting: Requisites Areas of Concern4. Monitoring of Progress •Use of resources(WHAT CONTROLS) •Progress of performance •Availability and timeliness of information •Progress report5. Performance •Report of results(WHAT RESULTS) •Analysis of results •Validation6. Feedback •Disseminating to stakeholders(WHAT IT MEANS TO •Incentives for performanceSTAKEHOLDERS) •Remediation/corrective measures
System Review and Audit In performance accountability, the school may use any of the three commonly used approaches in system review and audit:1. Value for money audit – concerned with getting the best value for resources provided.
2. Responsibility budgeting and accounting (also known as budgeting for results) – focuses on getting best results from organizational units to which tasks are assigned.3. Performance budgeting – aims to get the desired performance from programs implemented by organizational units.
The table below presents the comparison of the approaches: Measure Focus IndicatorInput/Economy Personnel Number of Time personnel employed Resources spent Total budget spentOutput/Workload Student enrolment Number of students School buildingsEfficiency Cost per unit of MOOE per school output peso cost per trained teacher
The table below presents the comparison of the approaches: Measure Focus IndicatorEffectiveness Rate of Percentage of accomplishment student participation Percentage of savings due to local procurementImpact/Outcome End result Improved teaching Quality education
The indicators could be evaluated by:• Measuring achievements by comparing results and outputs with set targets,• Measuring improvement by comparing current performance with previous performance levels,• Comparing performance with other schools with similar goals and targets,• Comparing performance with non- government or private sector schools performing similar functions, and• Measuring stakeholders or client awareness and satisfaction.
ACCOUNTABILTY TOOLSFollowing are examples of how variousaccountability tools may be utilized to fulfillperformance accountability:The School Report Card (SRC) The SRC measures the performance of the school in terms of learner achievement and well-being. It is the first basis for assessing whether proper measures were taken and how effective they were.
School Report Card Matrix School Report Card Matrix 2006-2007 2007-2008 2008-2009 Planning What are these 2006-2007 2007-2008 2008-2009 Planning What are these Standards Data telling us? Standards Data telling us?I. Enrolment VI. Classroom Furniture •Male •No. of Tablet Armchairs •Female •No. of Teacher TableII. Performance Indicator •No. of Blackboards •Drop-out Rate •No. of Laboratory Tables •Repetition Rate •No. of Laboratory •Cohort-Survival Rate Chairs/ Stools •Achievement Rate VII. Learning Facilities •Completion Rate P lease attach existing learning facilities in •Graduation Rate the scho o l per subject area •Parents Rate of Participation VIII. Learning Facilities in School Activities •No. of Computers for instruction ◦ General PTCA/ SGC •No. TV sets ◦ Homeroom •Video/ Cassette PlayerIII. School Personnel •Others (Please specify)Non-Teaching IX. Office •Principal 1/Sch. Administrator •No. of Computers •Staff •No. of Typewriters ◦ National Funded •No. of Photocopiers ◦ Local Funded •Mimeographing Machine ◦ Volunteer •Sound SystemTeaching •Fax •Head Teachers/Gr. Chairs •Others (Please specify) •Teachers X. Medical/ Dental Services •National Funded •First Aid Kits •Volunteer •School Nurse •No. of Teachers Teaching •Others (Please specify) Majors XI. Site Ownership •No. of Teachers Teaching •Land Title Non-Majors •Tax DeclarationIV. Teacher-Student Ratio •Deed of DonationIV. Student-Textbook Ratio •Others (Please specify)V. Physical & Ancillary Facilities XII. EnvironmentInstructional •No. of Recorded •No. of Classrooms Theft/ Robbery •Comfort Rooms •No. of Recorded Incidence of •Science Lab Student-Student Conflict •THE •No. of Recorded Incidence of •IA Teacher-Student Conflict •Guidance Office •No. of Recorded Incidence of •Library Teacher-Parent ConflictNon-Instructional
At the end of every school year, during apublic assembly, the School Head presentsthe SRC that includes learning outcomes ofthe students. The report will also containfund management and amounts generatedby the school from various sources. Thisreport becomes the basis of the annualreview and adjustments in the SIP and thedevelopment of the Annual ImprovementPlan (AIP) for the next school year.
School Performance and Financial ReportsThe use of government funds requiresstrict compliance and rules. Thus, thereis a need for preparing required financialreports to show how funds are disbursed.
School Performance and Financial ReportsA school should have an accuraterecording and reporting of its income andexpenditure. The report accounts fordonations from parents and thecommunity, whether in cash or in kind.It shows how much it has earned andhow it spent or used its resources.
School Performance and Financial ReportsThe disbursement of funds should be inaccordance with existing accounting rules andregulations. Funds under cash advance mustalways be accounted for any time. That is, cashon hand plus all receipts or other forms ofevidence equal the amount of the outstandingcash advance. A surprise cash advance audit bythe Division finance staff or COA auditor canbe undertaken any time.
School Performance and Financial ReportsThere must be a summary of disbursementsto support liquidation. A summary ofphysical outputs corresponding to thefinancial resources used shall be reported.Explanations on variances between approvedand actual reports should be made on thesummary of financial and physicaloperations. The summary with explanationsshould be submitted to the Division Officeand should be open to the School GoverningCouncil.
School Performance and Financial ReportsThe school should use these reports tocelebrate their progress, outstandingachievements and major events during orafter the school year. Performancereports also include Parent and StudentOpinions (Client Satisfaction Survey),Staff Opinion and Student LearningAchievement.
School Performance and Financial ReportsBased on these reports, the school shouldcreate and provide opportunities forcontinuous dialogue among stakeholdersto unify directions, define roles andaccountabilities and build closerrelationships. The dialogue can be donethrough formal and informal assemblieslike meetings, school presentations,stakeholders’ get-together and variousmedia like regular school reports andpapers and radio and television broadcasts.
Usage of Just Measures (Deuteronomy 25:13-16)“Do not cheat when you useweights and measures. Usetrue and honest weights andmeasures, so that you may livea long time in the land that theLORD your GOD is givingyou. The LORD hates peoplewho cheat.”
Act According To Our Different Talents (Romans 12:3-8) “And because of God’s gracious gift to me I say to every one of you: Do not think of yourself more highly than you should. Instead, be modest in your thinking, and judge yourself according to the amount of faith that God has given you. We have many parts in the one body, and all these parts have different functions. In the same way, though we are many, we are one body in unison with Christ, and we are all joined to each other as different parts of one body.
Act According To Our Different Talents (Romans 12:3-8)“So we are to use our different gifts inaccordance with the grace that God hasgiven us. If our gift is to speak God’smessage, we should do it according to thefaith that we have; if it is to serve, weshould serve; if it is to teach, we shouldteach; if it is to encourage others, weshould do so. Whoever shares with othersshould do it generously; whoever hasauthority should work hard; whoevershows kindness to others should do itcheerfully.”