LGUs play an important role in supporting basic education in the Philippines. They provide supplementary funding through the Special Education Fund (SEF), which is allocated for basic education. In 2005, LGUs spent a total of PHP 11.9 billion on education, with 86.5% from the SEF and 13.5% from the General Fund. The SEF was meant to be used exclusively for activities like teacher salaries, school buildings/repairs, textbooks, and teaching materials. LGUs are considered major partners of the national government in delivering basic education services, and their financial support through the SEF is critical to achieving education goals.

1. LGU’s Supports for
Basic Education

2. Roles of LGUs in Basic Education
 LGUs do provide supplementary
funding support to public basic
education because they have access to a
sustainable source of financial
resources that are earmarked for the
basic education subsector, the Special
Education Fund (SEF).

3. Role of LGUs in Basic Education
LGUs also provide some
budgetary support for education
from the General Fund (GF).

4. Role of LGUs in Basic Education
LGUs are considered major
partners of the national government
in the delivery of basic education
services. Their participation
particularly in providing funding
support is critical in achieving the
EFA targets.

5. SEF expenditures of all LGUs are
spent on school level MOOE and if
the SEF were distributed across
LGUs in direct proportion to
enrollment, then per student SEF
spending would equal to PhP692.

6. In addition to education expenditures funded
out of the SEF, LGUs also provide some
budgetary support for education from the
General Fund (GF).
For instance, in 2005, all LGUs in the aggregate
spent PhP 11.9 billion on education. Of this
amount, 86.5% came from the SEF while 13.5%
came from the General Fund

7. TheSEFwasmeantto beexpendedexclusivelyforthe
followingactivitiesof theDepartmentof Education:
1. the organization and operation of extension
classes that may be needed to accommodate all
children of school age desiring to enter Grade I;
2. the construction and repair of elementary
school buildings, and the acquisition of sites;
3. the payment and adjustment of salaries of
public school teachers;

8. TheSEFwasmeantto beexpendedexclusivelyforthe
followingactivitiesof theDepartmentof Education:
4. the preparation, printing and/or purchase of textbooks,
teachers' guides, forms and pamphlets, approved in
accordance with existing laws to be used in all public
schools;
5. the purchase and/or improvement, repair and
refurbishing of machinery, laboratory, technical and similar
equipment and apparatus, including spare parts needed by
the Bureau of Vocational Education and secondary schools
offering vocational courses;

9. The SEFwas meant to be expendedexclusivelyforthe
followingactivities of the Department of Education:
6. the purchase of teaching materials such as
workbooks, atlases, flip charts, science and
mathematics teaching aids, and simple laboratory
devices for elementary and secondary classes;
7. the implementation of the existing program for
citizenship development in barrio high schools,
folk schools and adult education classes;

10. The SEFwas meant to be expendedexclusivelyforthe
followingactivities of the Department of Education:
8. the undertaking of education research,
including that of the Board of National Education;
9. the granting of government scholarships to
poor but deserving high school graduates who
intend to enroll in priority courses in higher
education institutions; and
10. the promotion of physical education, such as
athletic meets.