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Chapter-8-Financing-Education-as-an-Administrative-Function.pptx
- 1. Chapter 8
- 2. Finance and Administration ensures the efficiency to support the organization as a whole to focus on its core business and thus attain its targets through the provision of finance and administrative services.
- 3. Support of Education in the Philippines Financing School Building and Site MOOE Source of Income (National Government, Elementary, Secondary, City Government)
- 4. What are the support of Education in the Philippines? What is financing school building and site? What is MOOE? What are the sources of income in education?
- 5. Source of Income (National Government, Elem, Secondary, City Government)
- 6. Sources of government income for education: • Taxes imposed by law for the support of the government such as the real-property tax, specific tax and import and export taxes • Tuition fees imposed on students in public high schools, vocational schools, chartered colleges and universities
- 7. • Matriculation fees • Rental for lease of school sites and sales of school products • Land grants and donations • Voluntary contributions
- 8. Support for Elementary Education • Before the enactment of Commonwealth Act No. 586(Educational Act of 1940), the elementary schools were jointly supported by the National and local government.
- 9. Educational Act of 1940 1. Support of all elementary schools in municipalities and municipal districts saved the situation for the poor communities. 2. Abolished the share of municipalities and municipal districts in the internal revenue collections, percentage taxes and income tax to general fund which may be drawn for school purposes.
- 10. 3. The law forbids the collection of tuition fees in the intermediate grades although it is permits matriculation fees not exceeding two pesos for each pupil enrolled in intermediate grades. 60% spent for the purchase of library books and equipment and 40% for financing athletic activities in intermediate grades.
- 11. Support for Secondary Schools • Financial support for the maintenance and operation of public schools is provided for by the provincial and city governments • The source of provincial income are the following: 1. Internal revenue allotments from the national government 2. Shares from local taxes 3. Fees from services rendered 4. Income from miscellaneous receipts
- 12. Support for Secondary Schools • The major portion of the support for secondary schools comes from the tuition and matriculation fees imposed by the provincial board on all high school students. • Public secondary schools charge a tuition fee between 80.00 and 150.00 a year
- 13. Support for Secondary Schools • Voluntary contributions and donations by private individuals constitute additional sources of income • In case of municipality high schools, they are also supported from students’ tuition and matriculation fees and general fund transfer from the municipality where they are located
- 14. MOOE
- 15. WHAT MAINTENANCE AND OTHER OPERATING EXPENSES(MOOE)? The Maintenance and Other Operating Expenses (MOOE) is the allocated funds for public elementary and secondary schools that can be spend on activities and necessities(i.e. electricity and water) that support learning programs and help maintain a safe and healthy environment in schools.
- 16. USES OF MOOE 1) To fund activities as identified in the approved School Improvement Plan (SIP) for Implementation in the current year and as specifically determined in the Annual Implementation Plan (AIP) which shall follow the calendar year formant (Annex 1) of the School
- 17. School Improvement Plan (SIP) DO No. 44 s., 2015 What is a School Improvement Plan (SIP)? A School Improvement Plan (SIP) is a roadmap that lays down specific interventions that a school, with the help of the community and other stakeholders, undertakes within a period of three (3) consecutive school years. The SIP is central in School-Based Management (SBM) and is prepared by the School-Community Planning Team (SPT)
- 18. USES OF MOOE 2) To finance expenses pertaining to graduation rites, moving up or closing ceremonies and recognition activities;
- 19. USES OF MOOE 3) To fund supplies, rental and minor repair of tools and equipment and other consumables for teachers and students deemed necessary in the conduct of classes and learning activities;
- 20. USES OF MOOE 4) To fund minor repairs of facilities, building and grounds maintenance necessary for the upkeep of the school (as defined in Deped order no. 1, s. 2017 entitled guidelines on the national inventory of Deped public school buildings for school year 2016-2017);
- 21. USES OF MOOE 5) To procure semi-expendable property items worth less than Php. 15,000.00 (including technical-vocational-livelihood and science classes consumables) as provided in the government accounting manual (gam) issued by the commission on audit
- 22. In no case shall the school MOOE be used for the procurement of: 6.1. School seats, and teacher’s tables and chairs except for school furniture which are not procured/provided by the central, regional or school division offices. these may include laboratory and workshop furniture; 6.2. Textbooks; and 6.3. Other Supplementary Learning Resources (SLRS) which include publications, periodicals and review materials.
- 25. PRINCIPALS/SCHOOL HEADS/TEACHERS-IN- CHARGE SHALL: 1. Declare all sources of funding of the school, which include school MOOE allocation, private donations, grants from development partners, funding support from local government units (i.e. Special Education Fund) and other government agencies, funding support from local stakeholders such as School Governing Councils (SGC), Parent-Teacher Associations (PTA), civil society organizations (CSO), alumni associations, revenue from school
- 26. canteen operations, and other income generated from the disposal of assets, rent, or collection of fees as per applicable provisions of the General Appropriations Act. The report on sources and uses of school funds shall include not only the amounts of funding received by the school but also details on quantity and description, if such donations are received in kind;
- 27. 2. Outline the intended utilization of the abovementioned funds, including the timing of such utilization of funds or donations in kind, consistent with its sip, in its report on sources and uses of school funds; 3. Ensure that all procurement using the school funds conform to the provisions of Republic Act No. 9184. The report on sources and use of school funds shall include the names of suppliers and service providers where there is procurement of goods and services against school funds;
- 28. 4. Post information on the sources, intended use and actual utilization of school funds in the transparency board that must be publicly accessible and must be updated every three (3)months; Reminder: In accordance with RA 9485 (anti-red tape act of 2007), schools are mandated by law to have a transparency board on MOOE posting all school expenditures using the allocated funds.
- 29. 5. Using the school report card, formally communicate/present the sources and uses of school funds to the following stakeholders; (a) faculty and staff of the school, (b) the PTA, (c) the SGC, and (d) local stakeholders who are active partners of the school (i.e. Barangay Officials, CSO groups, alumni association) in accordance with DepEd order no. 44, s. 2015 ‘Guidelines on the Enhanced School Improvement Planning (SIP) process and the School Report Card (SRC);
- 30. PENALTY CLAUSE 1) Any DepEd personnel who will violate any provision of this order shall be dealt with administratively, pursuant to DepEd order no. 49, s. 2006, otherwise known as the “revised rules of procedure of the department of education in administrative cases”, without prejudice to other legal remedies available to the government.
- 31. DEPED ORDER NO. 15, S. 2020 SUPPLEMENTARY GUIDELINES ON MANAGING MAINTENANCE AND OTHER OPERATING EXPENSES ALLOCATION FOR SCHOOLS TO SUPPORT THE IMPLEMENTATION OF BASIC EDUCATION LEARNING CONTINUITY PLAN IN TIME OF COVID-19 PANDEMIC.
- 32. Support of Education in the Philippines
- 33. Education in the Philippines is provided by public and private schools, colleges, universities, and technical and vocational institutions in the country. Funding for public education comes from the national government.
- 34. The National Government is authorized by the Constitution to contribute to the financial support of educational programs. DepEd is likewise asked to formulate measures to broaden access to education through financial assistance and other incentives to schools, teachers and students.
- 35. Three government agencies manage the different levels of education in the Philippines. Department of Education (DepEd) Sets overall educational standards and mandates standardized tests for K-12 basic education system, although private schools are generally free to determine their own curriculum in accordance with existing laws and Department regulations.
- 36. Technical Education and Skills Development Authority (TESDA) Regulates and accredits technical and vocational education programs and institutions in the country. Commission on Higher Education (CHED) Supervises and regulates colleges and universities
- 37. Financing School Building and Site
- 38. The School Building program under Basic Education Facilities Fund (BEFF) of the Department Education aims to address the classroom gaps in high priority schools nationwide. The BEFF was incorporated in the General Appropriations Act (GAA) starting 2013.
- 39. Prior to this, the Department had two budget sources for the School Building Program – the Regular School Building Program in accordance with Republic Act 7880 (Equitable Access to Basic Education Law) and the School Building Program for Areas Experiencing Acute Classroom Shortage.
- 40. Financing the education is very important in order to give the pupils/ students and the teacher their essential needs in terms of education. And also, to provide a safe and conducive classroom for the learners and give the chances to the poor people a free education. To support the material needed by the pupils and the teacher. Providing buildings that suits to the numbers of pupils. And it has the right processes to be distributed throughout the country.