2. Introduction
The implementation of the right to
education requires funding in order to
build schools, pay teachers’ salaries and
training, provide teaching materials, etc.
3. Under international law, states have
the obligation to use the maximum of
their available resources to realize the
right to education. Even when a state’s
resources are very limited, it is obliged to
prioritize certain immediate obligations,
such as the introduction of free primary
education and to guarantee education
for all without discrimination.
4. It is also obliged to provide
progressively free secondary and higher
education and to continuously improve
the quality of education. This means that
it must take immediate and progressive
steps to fully realize the right to
education and must not take
retrogressive measures.
5. To implement the right to education
effectively, states should ensure that a
sufficient proportion of the national
budget is allocated to education
financing and that the money is used
effectively and equitably to guarantee
education for all, as well as redress
inequalities.
6. International Declarations, such as
the 2011 Jomtien Statement, recognise
that states should spend at least 6% of
their GDP and /or at least 20% of their
national budgets on education in order to
achieve quality education for all. In some
states, the national education budget is
guaranteed by the constitution or
legislation, for example in Brazil, Costa
Rica and Indonesia.
http://www.right-to-education.org/issue-
page/education-financing
7. Definition
assistance given by a company for
the purchase of its shares or those
of its holding companies
funding of science, the provision of
financing for scientific research
projects
welfare, financial aid by
governmental institutions or
charitable organizations to
8. Definition
subsidy, funding intended to help
students pay educational expenses
bursary, a monetary award made by
an institution to individuals or groups
of people who cannot afford to pay
full fees
9.
10.
11.
12. Deped Order No. 13 s. 2016
Implementing Guidelines on the Direct
Release and Use of Maintenance and Other
Operating Expenses (MOOE) Allocations of
Schools, Including Other Funds Managed by
Schools
14. Uses of School MOOE
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);
To support expenses for school-based
training and activities that are selected or
designed to address the most critical
needs that will improve the learning
outcomes;
15. Uses of School MOOE
To support expenses on special curricular
programs (e.g., advocacy, assessment,
capacity building, learning environment,
learning development and research) and
co-curricular activities of special curricular
programs (e.g., travel expenses);
To finance expenses pertaining to
graduation rites, moving up, closing
ceremonies, and recognition activities;
16. Uses of School MOOE
To procure school supplies and other
consumables for teachers and students
deemed necessary in the conduct of
classes;
To fund minor repairs of facilities, building
and ground maintenance and the upkeep
of the school;
To fund rental and minor repairs of tools
and equipment deemed necessary in the
conduct of teaching and learning activities;
17. Uses of School MOOE
To pay for wages for full time janitorial,
transportation/mobility and security
services;
To pay utilities and communication
expenses;
To pay for reproduction of teacher-made
activity sheets or exercises downloaded
from LRMDS portal
The School MOOE may be used to
procure small capital expenditure items
18. Uses of School MOOE
In no case the shall the school MOOE be
used for the procurement of school
furniture and textbooks and other
instructional materials, even if these
expenditures are contained in the SIP.
19.
20.
21. Deped Order No. 39 s. 2017
Operational Guidelines on the
Implementation of School-Based Feeding
Program for the School Years 2017-2022
22. Budget Computation
No. of Pupils x P18 x No. School
Days
15 X P18 x 120 Days = P 32 400
P 16.00 = Food
P 2.00 = Other operating expenses
23.
24. Division Memorandum
Amended Division Localized Policy on
the UTilization and Liquidation of Funds
for School-Based Feeding Programs
And Gulayan sa Paaralan Program
Starting FY 2018 and other Program
Policies relative for the Purpose
Thereof
25. This directive covers all schools in SDO
Laguna starting this FY 2018. The policy
aims to monitor & evaluate funds from SBFP
Fund downloaded from the Central Office
through the Regional Office and Division
Office (for elementary schools only); 35%
canteen share for feeding program (for
recipient elementary schools, junior high
schools, and senior high schools); and
Gulayan sa Paaralan Program (GPP) Fund
(for recipient schools only) to improve their
proper utilization.
26. Budget allocation from 35% canteen
share for feeding program shall be utilized
as follows:
a. purchase of: fruits, ingredients for
natural fruit juice, unsweetened milk for
the target beneficiaries
b. pupil/s who are severely wasted/
wasted but not included as beneficiaries
of SBFP fund downloaded from CO
through RO/DO
c. purchase of basic feeding utensils, if
there are excess money after procuring