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.”
