DEPED

1. FB Hotel and Convention Center,
Koronadal City
November 15-17, 2017

2. • Definition of terms
• School - is an educational institution, private and public undertaking
educational operation with a specific age-group of pupils or students
pursuing defined studies at defined levels, receiving instruction from
teachers, usually located in a building or a group of building in a
particular physical or cyber site.
• School Heads - are persons responsible for the administrative and
instructional supervision of the school or cluster of schools.
• Non Teaching Personnel - refers to employees who are not actually
involved in classroom teaching but indirectly and indispensably
assisting in the delivery of service to educational constituencies and
clientele, such as but not limited to the Administrative Officers,
Accountant, Personnel Officers, Supply officers, Records Officers and
other support staff of the central, regional, division, and school levels.

3. Section 1.5. Shared Governance.
i. Shared governance as a principle recognizes that every unit
in the education bureaucracy has a particular role, task, and
responsibility inherent in the office and of which it is
principally accountable for outcomes.
ii. Democratic consultation shall be observed in the decision-
making process involving shared goals at appropriate levels.
Whenever and wherever appropriate and feasible, the
students, as the object and subject of instruction, shall be
consulted on matters that affect their welfare and
instructional needs. operations shall be the responsibility of
the operating officer concerned. Feedback mechanisms
shall be established to ensure coordinate on and open
communication, among the central office, the regional,
division offices and school campuses.

4. Section 1.5. Shared Governance.
iii. The principle of accountability and transparency shall
be operationalized in the performance of functions and
responsibilities at all levels.
iv. The communication channels of field offices shall
strengthen and facilitate flow of information and expand
linkages with other government agencies, local
government units (LGUs) and non-government
organizations (NGOs) for effective governance.

5. • Objective
 Under a School-Based Management System (SBM),
management of resources, particularly financial assets, is an
essential part and a very critical process. Without funds, the best
established organizations will not function. Finances are the
lifeblood of the organization that allows it to live and develop. And
SBM will not be complete if it does not include fiscal autonomy in
the management of school funds.
 Fiscal autonomy over school funds dictates that along with the
authority to make decisions over school financial resources is the
responsibility and accountability for the legal and optimal utilization
of such funds to achieve planned outputs and outcomes.

6. • COA Circular 2015-007 dated October 22, 2015 was
issued to prescribe the Government Accounting Manual
(GAM) for use of all National Government Agencies
(NGAs) consisting of department, bureaus, offices and
instrumentalities, including state universities and
colleges, in accordance with pertinent accounting and
budgeting rules and regulations, including the following:
a) Commission on Audit (COA) Circular No. 2013-002 dated
January 30, 2013 prescribing the Adoption of the Revised Chart
of Accounts for National Government Agencies (NGAs);

7. b) COA Resolution No. 2014-003 dated January 24, 2014
prescribing the adoption of the Philippine Public Sector
Accounting Standards (PPSAS);
c) COA Circular No. 2014-003 dated April 15, 2014 providing the
implementing rules and guidelines on the Conversion from the
Philippine Government Chart of Accounts under the New
Government Accounting System per COA Circular No. 2004-008
dated September 20, 2004, as amended, to the Revised Chart of
Accounts for NGAs;
d) COA Circular. No. 2015-002 dated March 9, 2015 prescribing
supplementary guidelines on the preparation of financial
statements and other financial reports, the transitional provisions
of the implementation of the PPSAS and the coding structure;

8. e) COA-DBM Joint Circular No. 2013-1 dated March 15, 2013
prescribing the revised guidelines on the submission of Quarterly
Accountability Reports on Appropriations, Allotments, Obligations
and Disbursements;
f) COA-DBM Joint Circular No. 2014-1 dated July 2, 2014
prescribing the guidelines on the modified formats of the Budget
and Financial Accountability Reports (BFARs);
g) COA-DBM-DOF Joint Circular No. 2013-1 dated August 6, 2013
prescribing the Unified Accounts Code Structure (UACS); and
h) COA-DBM-DOF Joint Circular No. 2014-1 dated November 7,
2014 providing the enhancement of UACS prescribed under
COA-DBM-DOF Joint Circular No. 2013-1.

9. The Manual
The GAM (Annex A) is composed of three volumes, namely:
Volume I - Accounting Policies, Guidelines and Procedures,
and Illustrative Accounting Entries
It contains the general provisions, basic standards and
policies, the specific guidelines and procedures for each
standard, and the illustrative entries for typical transactions of
national government agencies.
Volume II - Accounting Books, Registries, Records, Forms and
Reports
It contains the various formats of books of accounts,
registries, records, forms and reports, and the instructions on
their use.

10. The Manual
Volume III - The Revised Chart of Accounts (Updated
2015)
It contains the List and Description of Accounts per
COA Circular No. 2013-002 dated January 30, 2013,
amendments per COA Circular No. 2014-003 dated April
15, 2014, and additional/modified accounts.

11. Repealing Clause
• The GAM replaces the New Government Accounting
System (NGAS) Manual, Volumes I, II and III, prescribed
under COA Circular No. 2002-002 dated June 18, 2002.
• Further, all other circulars, orders, memoranda and
existing rules and regulations inconsistent with the
provisions of the GAM are hereby
amended/modified/revoked accordingly.

12. Fundamental Principles governing the financial transactions and
operations of any Government agency as provided under Section
4 of Presidential Decree (PD) No. 1445:
• No money shall be paid out of any public treasury or depository
except in pursuance of an appropriation law or other specific
statutory authority.
• Government funds or property shall be spent or used solely for
public purposes.
• Trust funds shall be available and may be spent only for the
specific purpose for which the trust was created or the funds
received.
• Fiscal responsibility shall, to the greatest extent, be shared by
all those exercising authority over the financial affairs,
transactions, and operations of the government agency.

13. Fundamental Principles governing the financial transactions and
operations of any Government agency as provided under Section
4 of Presidential Decree (PD) No. 1445:
• Disbursements or disposition of government funds or property
shall invariably bear the approval of the proper officials.
• Claims against government funds shall be supported with
complete documentation.
• All laws and regulations applicable to financial transactions
shall be faithfully adhered to.
• Generally accepted accounting principles and practices as well
as of sound management and fiscal administration shall be
observed, provided that they do not contravene existing laws
and regulations.

14. General Requirements for All Types of Disbursement
• Certificate of Availability of Funds issued by the Chief
Accountant
• Existence of lawful and sufficient allotment duly obligated as
certified by authorized officials [except for government-owned
and controlled corporations/government financing institutions
(GOCCs/GFIs)]
• Legality of transaction and conformity with laws, rules or
regulations
• Approval of expenditure by Head of Office or his authorized
representative
• Sufficient and relevant documents to establish validity of claim