This document discusses Mrs. Marcela Limpoco's responsibilities as the head of the English Department at a public high school. It notes that she has 31 teachers under her supervision but can only observe classes twice a semester due to responsibilities. It outlines issues including lack of seminars for second year teachers and most not following the new textbook. The document proposes actions like meetings and prioritizing observations to address the problems.

1. CASE STUDY
The Case of
Mrs. Marcela Limpoco
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2. FACTS SURROUNDING THE CASE
Mrs. Marcela Limpoco was the English
Department head of a public high
school. She has 31 teachers under her
supervision: 12 1st year, 7 2nd year, 5 3rd
year and 7 4th year teachers.
1st year students attended 400
mins/week of English while 2nd, 3rd and
4th year students spent 200 mins/week.
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3. Mrs. Limpoco was required to observe
classes once a month, but she could see a
teacher only twice a semester due to the
number of teachers and other
responsibilities. However, she visited new
teachers more often.
Beginning SY 1981-82 MECS mandatory
books were available for 1st year
students. In SY 1982-83 the 2nd year book
was out. In the next 2 years, books for 3rd
and 4th year would also be available.
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4. On June 1-5, 1981, 1st year
teachers attended a workshop on
the use of the books. During that
year, Ms. Nena Claro, the English
supervisor for the school and Mrs.
Limpoco concentrated on visiting
the 1st year classes. Although there
were problems in the actual use of
the book in classroom situation,
those were resolved.
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5. During SY1982-83, the 2nd year book
student edition came out together with the
teachers’ edition. However, there was no
seminar-workshop held for the 2nd year
teachers.
Mrs. Limpoco continued with her rounds
of observations. In August, she observed two
2nd year teachers among with others from
other years. The two teachers were using
the book well. In October 1982, she visited
other three 2nd year teachers. She was upset
because they were not following the book.
The same thing was true with the rest of the
3rd year teachers.
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6. PROBLEM:
Suppose the supervisor happened to
see the classes, what would she tell
Mrs. Limpoco? Mrs. Limpoco was
worried because they are in the
middle of the school year already,
and she has other responsibilities.
She’s wondering how she could hold
mini-seminars for the second year-
group.
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7. KEY ISSUES
 Mrs. Limpoco had 31 teachers under
her supervision, 7 of whom were 2nd
year teachers.
 Mrs. Limpoco could not afford to
comply with the required once a
month visit to every class.
 Second year students spent 200
minutes per week, only half of the
time spent by 1st year students.
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8. The second year teachers didn’t
attend the seminar-workshop on the
use of the book, but the book’s
students’ edition came with the
teacher’s edition.
 Only two of the seven 2nd year teachers
were able to successfully use the book.
 They are in the middle of the school
year already when Mrs. Limpoco
discovered the problem and she has other
responsibilities. That need her time.
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9. ALTERNATIVE ACTIONS
THAT COULD BE TAKEN
 Mrs. Limpoco should call for a meeting with
the third year teachers. She should be able to
clearly define what is expected from them.
Address the problem as soon as possible.
- Teachers’ editions are available for
the teachers, they should be
encouraged to exert effort in getting
familiar with the book and be able to
use them. Set a definite time frame for
the teacher to comply.
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10.  Mrs. Limpoco should adjust her
schedules. She should prioritize her time
of observing the 2nd year classes until the
problem is resolved.
-Redeem the time left, because in the
coming years, she would have to attend
to the 3rd and 4th year classes which
would be using their new book then.
- Her consistent observations would
alert the 2nd year teachers to prepare
well their lessons in lined with the book.
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11.  It’s also very important for Mrs.
Limpoco to state her support and
confidence in the ability of her
teachers.
- This would boost their morale and
would inspire them to respond
positively and produce satisfactory
results.
 Feedback from the teachers would
also help in addressing the problem.
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12. 12

13. 13

14. In the typical Philippine educational
institution, whether a public or a
private school, at whichever level,
chairperson of units and departments
seldom have much say on the budget
or the finances of the departments.
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15. •In some developing institutions, the
department chairperson is at least
given an allocation to spend for the
year, for which he has to account. He
has to submit an accounting of the
expenses at the end of the year based
on the categories laid down, such as
books for the department, reading and
teaching materials, stationery,
supplies, refreshments, transportation
allowances and workshops.
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16. •In a managerially mature
institution of a certain size, and in line
with the philosophy of participatory
management with regard to resources,
department chairpersons and heads...
-do have a say on finances
-draw up an annual budget for
the department
-exercise some initiative
-enjoy some leeway in the use of
funds, within specific guidelines
defined by the administration
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17. 17

18. The Budget
The most important financial
management instrument is the budget.
It comprises of the following budget
items:
-faculty/teacher salary
-support staff salaries
-office supplies
- communications
-representations (refreshments)
-faculty development
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19. In accounting, operational expenses are
distinguished from capital expenses for
items which, while bought only once, have
a use-span of one or more years.
- If an office needs computers,
copying machine, additional
furniture or even stapler, these
usually applied for and justified
separately and placed under
the capital budget.
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20. For language and literature
departments, capital expenses will
include equipment for language
laboratory, electronic equipment
for language teaching, reading
instruction, writing instruction and
other teaching aids.
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21. The Budget Performance Report
In a school with an efficient
accounting office, there are usually no
cash transactions at the department
level.
All expenditures are handled by check
requisitions and purchase orders and
all expenditures accounts recorded in
ledger books at a central finance
office.
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22. Since the central business or
accounting office has a ledger of all
expenses, the office usually publishes
once a month, ideally within two
weeks from the end of the month, a
budget performance report indicating
to the office head the amount
budgeted, what has been spent thus
far, and the balance of the allocation.
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23. BUDGET PERFORMANCE FOR FOUR MONTHS
ENDED 30 SEPTEMBER 1998
23
Departments
Budgeted
Amount
Expenses to
Date
Balance
to Date
English, Languages
and Arts:
Supplies and
Stationery
Transportation and
Communications
Representation
Miscellaneous
₱12,500.00
500.00
500.00
500.00
₱14,000.00
₱3,955.42
301.50
87.50
-
₱4,344.42
₱8,544.58
198.50
412.50
500.00
₱9,655.58

24. This report guides the department head
with regard to future expenses so that the
department does not exceed the budget
allocation.
The most important feature that should
characterize the budget performance
report is its timeliness: that is, the report is
given to the responsible head as soon as
possible after the period agreed upon so as
to avoid an excess of expenses.
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25. Statements of Income and Expenses
for Projects
oFor specific projects funded by grants
(from the international funds of the
school or from exterior funding
agencies such as foundations), a final
statement of income and expenses has
to be submitted, with the balance
stated, either as a surplus or a deficit.
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26. The Budget Performance Report
In a school with efficient accounting
office, there are usually no cash
transactions at the department level.
All expenditures are handled by check
requisitions and purchase orders and
all expenditures accounts recorded in
ledger books at a central financial
office.
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27. Petty Cash Vouchers and
Accountability
This would cover small expenses such
as light refreshments for guests,
transportation money for errands to be
run by a clerk, emergency supplies
which would take too long for a usual
requisition or purchase order to
provide.
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28. A department head or
chairperson may request for
petty cash from the school for
incidental expenses having to
do with the running of the
department.
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29. REQUEST FOR PETTY CASH
DATE:________
AMOUNT REQUESTED:₱_________
PURROSE:_____________________
_____________________________
_____________________________
RECEIVED BY:
APPROVED BY:
------------------------------------------
FOR ACCOUNTING
ACCOUNT NUMBER___________
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30. Then the head requests for
replenishment of expenses. This
is accomplished with a voucher
showing how the amount has
been spent.
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31. UNIVERSITY OF MAN
Manila, Philippines
VOUCHER
Date_________ Voucher No. 118501
To________________________
Address___________________ Amount ₱______
DESCRIPTION AMOUNT
_________________________ __________________
_________________________ __________________
_________________________ _______________
_______________________ ______ ____________
_______________TOTAL ____ ₱_________________
AUTHORIZED BY:_________________________
DISTRIBUTION
DEBITS CREDITS
ACCT NO. AMOUNT ACCNT. NO AMOUNT ACCT NO. AMOUNT ACCNT. NO. AMOUNT
_______ ____________ __________ _______ ______ _________ ______
_______ ____________ __________ _______ ______ _________ ______
_______ ____________ __________ _______ ______ _________ ______
CERTIFICATION
AUDITOR POSTED BY:
______________________ ____________________________
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32. 32
Check Requisitions and Purchase
Orders
 In addition to the petty cash voucher,
the department secretary, upon
instructions of the department head,
will normally
fill out a Check Requisition Slip to care
of expenses in connection with a project
(such as honorarium for an invited
speaker).
 Upon approval, this is released from the
budget department.

33. CHECK REQUISITION SLIP FORM
UNIVERSITY OF MAN
Manila, Philippines
CHECK REQUISITION SLIP
DATE:_____
TO:
FROM:
THRU:
PREPARE CHECK FOR: ₱___________
PAYABLE TO:____________________
CHARGEABLE TO:________________
RECOMMENDED FOR PAYMENT BY: APPROVED BY:
___________________________ _________________
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34. 34

35. Income Statement
 Income statements are usually
published annually by the business
office for its financial calendar year,
either following the school year (June
to May) or the calendar year (January
to December).
 The statements show the total
income and expenses for the
institution and conclude with either a
surplus or a deficit.
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36. Balance Sheet
 In addition, a balance sheet is
compiled, showing a total statement
of assets and liabilities of the entire
institution at one point in time
(usually the end of the fiscal or
financial year, or 31 May).
 This gives the financial analyst the
data for looking at the financial
condition of the institution.
36

37. Funds Flow Statement
 In addition, a cash flow or funds flow
statement showing the sources of cash
for the year and the use of the funds is
likewise compiled by the business office
for the entire institution.
 Usually, an external accounting firm
audits and verifies these statements or
draws them up on the basis of the
records of the internal business office
and the internal auditor to check and
see if the internal report is accurate.
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38. Zero-Base Budgeting
 Every department, every so
many years, begins its budget
making process from zero base,
rethinking its priorities and its
programs and then drawing up its
requirements and their costs
without using the preceding
year’s statements.
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39. The reason: Since most budgets of
departments are more or less the
same from year to year, there is a
tendency on the part of line
managers at various levels to
mindlessly repeat whatever was
done last year and not to rethink
priorities and expenses or to
question whether certain items are
still really needed or not.
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40.  Thus, zero-base budgeting
forces the budget maker to
rethink his priorities and his
needs and to begin the process of
budgeting from scratch instead of
merely adding percentages to last
year’s budget items.
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41. Planned Programmed Budgeting
System(PPBS)
 The Planned Programmed Budgeting
System is usually initiated after some
period as a form of renewal.
 It is done according to a long-term plan
spelled out in detail on a year to year basis.
 Objectives are clearly stated, and the
operations arising from the objectives and
programming to attain these objectives are
restated formally and in terms of programs,
program objectives and program
implementation activities.
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42.  These items are fully costed,
and on this basis, a new budget is
formed. The system thus shows
the clear link between an
expense and its purpose within
the overall purpose or mission of
the institution.
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