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Primer on
   School
Performance
Accountability
Accountability    is   the    obligation   or
willingness to accept responsibility for one’s
actions. To be accountable means to be
answerable for one’s actions and be liable
for their consequences. For public officials
and civil servants, R.A. 9155 or “The
Governance of Basic Education Act of 2001”
emphasizes       the       importance       of
accountability and specifically provides for
School Performance Accountability.
This Primer provides basic information on
School Performance Accountability and its
application to School-Based Management
(SBM).      The distinction between the
RESPONSIBILITY, or the obligation to act,
and ACCOUNTABILITY, or being answerable
for the actions taken, should be clearly
understood. The role or responsibility of
stakeholders is to implement SBM, while their
accountability ensures that resources being
utilized are put to the best use. Thus the
emphasis 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 that
each has a role, with the
corresponding responsibility for
fulfilling that role. Each level of
implementation has accountability
in accordance with its corresponding
role.
In the context of SBM, stakeholders
have RESPONSIBILITY to:
1. implement measures to improve school
performance and learning outcomes;
2. use properly and judiciously available
resources;
3. ensure transparency in the entire
process; and
4. engage the community and other
external stakeholders to increase levels
of 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 and
outcomes, 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 on
reported progress,

3. spot audit of reported progress
4. rapid execution of corrective measures
(e.g., realignment of resources or transfer of
project location), and

5. 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 SBM
Level I                    Level II                     Level III
(Standard)                 (Progressive)                (Mature)
School introduces          School exercise              School is fully transparent
transparency and           transparency and             and accountable.
accountability             accountability in carrying
mechanisms.                out its functions.
Monitoring and             Performance-and-results-     Stakeholders and school
Evaluation (M&E) system    based M&E system is          jointly develop and
is installed and           fully operational and        implement multi-sectoral
operational (e.g., data    utilized in planning.        and multi-dimensional M&E
and 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 for
Division Superintendent,   reporting activities.        school performance.
Regional Office, Local
School Board) are
informed and participate
in M&E reporting.
Accountability Framework in SBM

Level I                    Level II                   Level III
(Standard)                 (Progressive)              (Mature)

Quarterly school           Quarterly and annual       School performance is
performance (student       school performance         presented, published
and teacher                (e.g., SRC) is monitored   and validated through
performance) is            and evaluated by           community satisfaction
monitored and evaluated    community stakeholders.    surveys.
by SGC.
Improvement in learning    Improvement in learning    Improvements in
outcomes by Grade/Year     outcomes by Grade/Year     learning outcomes are
level is monitored and     level is monitored and     tracked for
evaluated by homeroom      evaluated on school-       benchmarking with other
and 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 Concern
1. Assignment of             •Defined tasks and functions
Goals/Programs/Tasks (WHAT   •Measurable target performance
OBJECTIVE)                   •Performance indicators

2. Provision of Resources    •Personnel
(WHAT PROVISIONS)            •Supplies/Logistics
                             •Resources and funds
                             •Authority (organizational
                             management
3. Execution of              •Procurement system
Goals/Programs/Tasks (HOW    •Delivery of goods and services
UNDERTAKEN)                  •Payment/Liquidation
The table below summarized the critical
areas of concern in budget accounting:
         Requisites              Areas of Concern
4. Monitoring of Progress   •Use of resources
(WHAT CONTROLS)             •Progress of performance
                            •Availability and timeliness of
                            information
                            •Progress report
5. Performance              •Report of results
(WHAT RESULTS)              •Analysis of results
                            •Validation
6. Feedback                 •Disseminating to stakeholders
(WHAT IT MEANS TO           •Incentives for performance
STAKEHOLDERS)               •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            Indicator
Input/Economy     Personnel           Number of
                  Time                personnel employed
                  Resources spent     Total budget spent


Output/Workload   Student enrolment   Number of students
                  School buildings
Efficiency        Cost per unit of    MOOE per school
                  output              peso cost per
                                      trained teacher
The table below presents the comparison
  of the approaches:
     Measure            Focus          Indicator
Effectiveness    Rate of          Percentage of
                 accomplishment   student participation
                                  Percentage of
                                  savings due to local
                                  procurement


Impact/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 TOOLS
Following are examples of how various
accountability tools may be utilized to fulfill
performance 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 Table
II. 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
  •Parent's Rate of Participation                                                                     VIII. Learning Facilities
   in School Activities                                                                                    •No. of Computers for instruction
     ◦ General PTCA/ SGC                                                                                   •No. TV sets
     ◦ Homeroom                                                                                            •Video/ Cassette Player
III. 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 System
Teaching                                                                                                   •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 Declaration
IV. Teacher-Student Ratio                                                                                  •Deed of Donation
IV. Student-Textbook Ratio                                                                                 •Others (Please specify)
V. Physical & Ancillary Facilities                                                                    XII. Environment
Instructional                                                                                              •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 Conflict
Non-Instructional
At the end of every school year, during a
public assembly, the School Head presents
the SRC that includes learning outcomes of
the students. The report will also contain
fund management and amounts generated
by the school from various sources. This
report becomes the basis of the annual
review and adjustments in the SIP and the
development of the Annual Improvement
Plan (AIP) for the next school year.
School Performance and
   Financial Reports

The use of government funds requires
strict compliance and rules. Thus, there
is a need for preparing required financial
reports to show how funds are disbursed.
School Performance and
   Financial Reports

A school should have an accurate
recording and reporting of its income and
expenditure. The report accounts for
donations from parents and the
community, whether in cash or in kind.
It shows how much it has earned and
how it spent or used its resources.
School Performance and
    Financial Reports
The disbursement of funds should be in
accordance with existing accounting rules and
regulations. Funds under cash advance must
always be accounted for any time. That is, cash
on hand plus all receipts or other forms of
evidence equal the amount of the outstanding
cash advance. A surprise cash advance audit by
the Division finance staff or COA auditor can
be undertaken any time.
School Performance and
     Financial Reports
There must be a summary of disbursements
to support liquidation.     A summary of
physical outputs corresponding to the
financial resources used shall be reported.
Explanations on variances between approved
and actual reports should be made on the
summary of financial and physical
operations. The summary with explanations
should be submitted to the Division Office
and should be open to the School Governing
Council.
School Performance and
   Financial Reports
The school should use these reports to
celebrate their progress, outstanding
achievements and major events during or
after the school year.      Performance
reports also include Parent and Student
Opinions (Client Satisfaction Survey),
Staff Opinion and Student Learning
Achievement.
School Performance and
    Financial Reports
Based on these reports, the school should
create and provide opportunities for
continuous dialogue among stakeholders
to unify directions, define roles and
accountabilities   and      build    closer
relationships. The dialogue can be done
through formal and informal assemblies
like meetings, school presentations,
stakeholders’ get-together and various
media like regular school reports and
papers and radio and television broadcasts.
Usage of Just Measures
     (Deuteronomy 25:13-16)



“Do not cheat when you use
weights and measures. Use
true and honest weights and
measures, so that you may live
a long time in the land that the
LORD your GOD is giving
you. The LORD hates people
who 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 in
accordance with the grace that God has
given us. If our gift is to speak God’s
message, we should do it according to the
faith that we have; if it is to serve, we
should serve; if it is to teach, we should
teach; if it is to encourage others, we
should do so. Whoever shares with others
should do it generously; whoever has
authority should work hard; whoever
shows kindness to others should do it
cheerfully.”

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Accountability

  • 1. Primer on School Performance Accountability
  • 2. Accountability is the obligation or willingness to accept responsibility for one’s actions. To be accountable means to be answerable for one’s actions and be liable for their consequences. For public officials and civil servants, R.A. 9155 or “The Governance of Basic Education Act of 2001” emphasizes the importance of accountability and specifically provides for School Performance Accountability.
  • 3. This Primer provides basic information on School Performance Accountability and its application to School-Based Management (SBM). The distinction between the RESPONSIBILITY, or the obligation to act, and ACCOUNTABILITY, or being answerable for the actions taken, should be clearly understood. The role or responsibility of stakeholders is to implement SBM, while their accountability ensures that resources being utilized are put to the best use. Thus the emphasis on performance and results.
  • 4. 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
  • 5. 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.
  • 6. 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.
  • 7. 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.
  • 8. Who is Accountable for What? All stakeholders acknowledge that each has a role, with the corresponding responsibility for fulfilling that role. Each level of implementation has accountability in accordance with its corresponding role.
  • 9. In the context of SBM, stakeholders have RESPONSIBILITY to: 1. implement measures to improve school performance and learning outcomes; 2. use properly and judiciously available resources; 3. ensure transparency in the entire process; and 4. engage the community and other external stakeholders to increase levels of participation.
  • 10. 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.
  • 11. 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.
  • 12. 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
  • 13. 4. Local Government Unit (LGU) • Allocates resources for school improvement, and • Leads the community to continuously support school efforts to attain high performance.
  • 14. 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.
  • 15. 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.
  • 16. 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.
  • 17. 8. The District Office • Provides professional and instructional advice, • Supports school heads and teachers/facilitators of schools and learning centers, and • Provides curricular supervision.
  • 18. 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;
  • 19. 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.
  • 20. 10. The Regional Office • Oversees the performance of all the divisions, • Provides technical support and advice, and • Sets quality assurance standards.
  • 21. 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.
  • 22. 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.
  • 23. 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.
  • 24. 2. Monitoring and evaluation (of progress, results, outputs and outcomes, that includes) • Internal monitoring and periodic evaluation, • External evaluation, and • Remedial mechanisms.
  • 25. 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.
  • 26. 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 on reported progress, 3. spot audit of reported progress
  • 27. 4. rapid execution of corrective measures (e.g., realignment of resources or transfer of project location), and 5. 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.
  • 28. 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.
  • 29. Accountability Framework in SBM Level I Level II Level III (Standard) (Progressive) (Mature) School introduces School exercise School is fully transparent transparency and transparency and and accountable. accountability accountability in carrying mechanisms. out its functions. Monitoring and Performance-and-results- Stakeholders and school Evaluation (M&E) system based M&E system is jointly develop and is installed and fully operational and implement multi-sectoral operational (e.g., data utilized in planning. and multi-dimensional M&E and 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 for Division Superintendent, reporting activities. school performance. Regional Office, Local School Board) are informed and participate in M&E reporting.
  • 30. Accountability Framework in SBM Level I Level II Level III (Standard) (Progressive) (Mature) Quarterly school Quarterly and annual School performance is performance (student school performance presented, published and teacher (e.g., SRC) is monitored and validated through performance) is and evaluated by community satisfaction monitored and evaluated community stakeholders. surveys. by SGC. Improvement in learning Improvement in learning Improvements in outcomes by Grade/Year outcomes by Grade/Year learning outcomes are level is monitored and level is monitored and tracked for evaluated by homeroom evaluated on school- benchmarking with other and tracked per student/ wide basis. SBM schools. subject.
  • 31. 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
  • 32. 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
  • 33. 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
  • 34. 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?
  • 35. 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.
  • 36. The table below summarized the critical areas of concern in budget accounting: Requisites Areas of Concern 1. Assignment of •Defined tasks and functions Goals/Programs/Tasks (WHAT •Measurable target performance OBJECTIVE) •Performance indicators 2. Provision of Resources •Personnel (WHAT PROVISIONS) •Supplies/Logistics •Resources and funds •Authority (organizational management 3. Execution of •Procurement system Goals/Programs/Tasks (HOW •Delivery of goods and services UNDERTAKEN) •Payment/Liquidation
  • 37. The table below summarized the critical areas of concern in budget accounting: Requisites Areas of Concern 4. Monitoring of Progress •Use of resources (WHAT CONTROLS) •Progress of performance •Availability and timeliness of information •Progress report 5. Performance •Report of results (WHAT RESULTS) •Analysis of results •Validation 6. Feedback •Disseminating to stakeholders (WHAT IT MEANS TO •Incentives for performance STAKEHOLDERS) •Remediation/corrective measures
  • 38. 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.
  • 39. 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.
  • 40. The table below presents the comparison of the approaches: Measure Focus Indicator Input/Economy Personnel Number of Time personnel employed Resources spent Total budget spent Output/Workload Student enrolment Number of students School buildings Efficiency Cost per unit of MOOE per school output peso cost per trained teacher
  • 41. The table below presents the comparison of the approaches: Measure Focus Indicator Effectiveness Rate of Percentage of accomplishment student participation Percentage of savings due to local procurement Impact/Outcome End result Improved teaching Quality education
  • 42. 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.
  • 43. ACCOUNTABILTY TOOLS Following are examples of how various accountability tools may be utilized to fulfill performance 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.
  • 44. 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 Table II. 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 •Parent's Rate of Participation VIII. Learning Facilities in School Activities •No. of Computers for instruction ◦ General PTCA/ SGC •No. TV sets ◦ Homeroom •Video/ Cassette Player III. 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 System Teaching •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 Declaration IV. Teacher-Student Ratio •Deed of Donation IV. Student-Textbook Ratio •Others (Please specify) V. Physical & Ancillary Facilities XII. Environment Instructional •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 Conflict Non-Instructional
  • 45. At the end of every school year, during a public assembly, the School Head presents the SRC that includes learning outcomes of the students. The report will also contain fund management and amounts generated by the school from various sources. This report becomes the basis of the annual review and adjustments in the SIP and the development of the Annual Improvement Plan (AIP) for the next school year.
  • 46. School Performance and Financial Reports The use of government funds requires strict compliance and rules. Thus, there is a need for preparing required financial reports to show how funds are disbursed.
  • 47. School Performance and Financial Reports A school should have an accurate recording and reporting of its income and expenditure. The report accounts for donations from parents and the community, whether in cash or in kind. It shows how much it has earned and how it spent or used its resources.
  • 48. School Performance and Financial Reports The disbursement of funds should be in accordance with existing accounting rules and regulations. Funds under cash advance must always be accounted for any time. That is, cash on hand plus all receipts or other forms of evidence equal the amount of the outstanding cash advance. A surprise cash advance audit by the Division finance staff or COA auditor can be undertaken any time.
  • 49. School Performance and Financial Reports There must be a summary of disbursements to support liquidation. A summary of physical outputs corresponding to the financial resources used shall be reported. Explanations on variances between approved and actual reports should be made on the summary of financial and physical operations. The summary with explanations should be submitted to the Division Office and should be open to the School Governing Council.
  • 50. School Performance and Financial Reports The school should use these reports to celebrate their progress, outstanding achievements and major events during or after the school year. Performance reports also include Parent and Student Opinions (Client Satisfaction Survey), Staff Opinion and Student Learning Achievement.
  • 51. School Performance and Financial Reports Based on these reports, the school should create and provide opportunities for continuous dialogue among stakeholders to unify directions, define roles and accountabilities and build closer relationships. The dialogue can be done through formal and informal assemblies like meetings, school presentations, stakeholders’ get-together and various media like regular school reports and papers and radio and television broadcasts.
  • 52. Usage of Just Measures (Deuteronomy 25:13-16) “Do not cheat when you use weights and measures. Use true and honest weights and measures, so that you may live a long time in the land that the LORD your GOD is giving you. The LORD hates people who cheat.”
  • 53. 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.
  • 54. Act According To Our Different Talents (Romans 12:3-8) “So we are to use our different gifts in accordance with the grace that God has given us. If our gift is to speak God’s message, we should do it according to the faith that we have; if it is to serve, we should serve; if it is to teach, we should teach; if it is to encourage others, we should do so. Whoever shares with others should do it generously; whoever has authority should work hard; whoever shows kindness to others should do it cheerfully.”