Session Title Fiscal Management: National Educators Academy of The Philippines

Republic of the Philippines
Department of Education
NATIONAL EDUCATORS ACADEMY OF THE PHILIPPINES
SCHOOL HEADS’ DEVELOPMENT PROGRAM:
FOUNDATIONAL COURSE FOR SCHOOL HEADS
Session Title FISCAL MANAGEMENT
Duration 2.5 days
Target Participants New School Heads (NQESH Passers) and School Heads without NEAP Training
Link to the Previous Session/ The School Head being a Human Resource Manager is tasked to ensure productivity among
Topic school personnel that is best translated to the provision of quality education. As a Fiscal Manager
at the same time, the SH needs to warrant equitable allocation of school’s financial resources to
achieve the desired learning outcomes.
Link to the Next Session/ Topic At the latter part of the fiscal management session is an emphasis on ethics and strengthening
the moral mooring of the school head. This makes for a good link back to the last session on
leadership which tackles the continuing journey of the school head as the leader and exemplar
of the school. He/ She is looked up to as a role model by his/ her team.
How does this contribute to the This session on Effective Fiscal Management is another domain of the NCBSSH. As a school
program outcomes? head, the principal is not only tasked to supervise and ensure productivity among the teaching
and non-teaching staff. The Principal is also responsible for ensuring fiscal integrity and
sustainability of the school’s programs, projects and activities across time.
Learning Objectives (Day 1) 1. Explain the basic concepts and principles of fiscal management systems and processes
2. Identify the roles of the School Head as Fiscal Manager
3. Explain the different financial systems and processes
4. Identify the school financial operations as they relate to government financial systems
and processes;
5. Relate Planning, Budgeting & Accounting to ensure alignment;
6. Strengthen commitment to principles of integrity, transparency and accountability in
managing public funds and resources.
Key Understandings  Principals as fiscal managers of schools are responsible and accountable for the
school resources.
 The School Head ensures efficient, effective, economical and ethical operations of
the school.
 “Quality education is borne out of quality spending.” - USec Reynaldo Laguda
Reference/s 1. Government Accounting & Auditing Manual

2. DepEd Order No. 13, s. 2016
3. RA 9184
4. RA 9155
5. Enhanced Financial Reporting System & User’s Manual
DAY 1
Stage & Methodology Key Points Tools/ Materials/ Slides Time

Resources Allotment

Resources Allotment
LECTURE
What is Fiscal Management?  Keeping an organization running Power point slides 45 mins
efficiently within its allotted budget
The Role of the Principal as Fiscal  The 4 Es of Fiscal Management

Manager
ACTIVITY: GOOD OR BAD? WHY?

Instruction:
1) Each group will be handed 2 Key message: Power point slides, 60 mins
sets of flash symbols (thumbs
We have to make ourselves aware and Thumbs up,
up for good practice and thumbs
vigilant of the good fiscal management thumbs down flash
down for bad practice) practices. Sometimes we take for granted cards
2) Speaker will show scenarios certain practices that we have always seen
with regard to Financial from our predecessors. These are not
Management practices. necessarily always good practice. It is better
3) The group must agree if this is if we familiarize ourselves with the DepEd
good or bad. They have 10 policies and COA rules on good and sound
seconds to discuss and decide fiscal management.
and flash the symbol.
4) First group to flash will explain

why? If explanation is valid then
they get a point.
5) Group rep only has one minute
to explain. If unable to explain
in a minute, group loses their
chance to score.
ABSTRACTION:
Financial System and Processes Every sub-system in the operations of Power point slides 60 mins
1. Planning and Budgeting linkages Learning Management System by a school
2. Process of budgeting generates activities and transactions that will
need money.
ACTIVITY: QUIZ TIME 1
LF will flash questions on the screen.
1) Each group member will answer 20 mins
individually.
2) Sr. Facilitators reveal the
answer to the class at the end of
the quiz.
3) Member count their individual
score, then group adds up each
individual score for a team
score.
4) Group with the highest score

wins a prize (candies)
ABSTRACTION 1. DepEd Order No. 13, s. 2016

Lecture on MOOE 2. E-FRS Power point slides 120 mins
3. Budget monitoring system
APPLICATION PART 1: Budget

Proposal Making
Budget Proposal 91-95 60 mins
Instructions: Form/Matrix
Based on EBEIS (No. of pupils/student; Calculator
No. of teachers; no. of classroom; no. of
graduating students)
1) Compute your MOOE
2) Present to the Speakers (after
lunch)
(Do quiz activity first before MOOE

presentation)
ACTIVITY: QUESTION GATHERING

DO: Metacards 97 30 mins
What questions might they ask Review the questions that will be written by
themselves in their role in fiscal the participants
management? (example: how can I be Cluster them for easier discussion

a role model of fiscal management?
What do I need to watch out for in the
future in fiscal management? How does
fiscal management impact my role as a
leader of the school and of DepEd?)
Gather the questions.
Draw from the gathered question, and

have participants answer the various
questions as their reflection activity.
End of Day 1
DAY 2
Resources Allotment
Management of Learning (c/o Learning Review of the previous topic to find out Prepared question 20 mins
Faci) what they have learned. and concept cards
(15 pairs)
This activity is called "My Other Half." Half
of the participants will be given cards
containing concepts they have learned from
the previous sessions. The other half holds
cards containing questions. Your job is to
find your "other half."
1. Divide participants into two groups.
2. One group will be given concept cards

while the other group will be given question
cards. Make sure that concept and question
cards were shuffled prior to giving them out.
3. Participants will walk around to find the

matching question and concept.
4. Once two participants believe that they

have correctly matched their question and
concept, they will sing "This is it! Oh, I finally
found the one!" to the tune of I Finally Found
Someone.
5. The facilitator will check if the pair is

correctly matched. If correct, take them out
of the group. If incorrect, the facilitator says,
"Sorry, it's not the one," and participants will

continue searching for their correct pair.
APPLICATION PART 2: Budget Do (Optional): Budget Proposals 96 45 mins

Presentation (continuation from Day 1)
Give time to polish the budgets
Critiquing/ Cliniquing of budget proposals
LECTURE
Uses of Funds The Planning for MOOE expenditures Powerpoint 120 mins
require diagnosing the trend of their
usage for a period of time is the highlight
of the uses of funds.
ACTIVITY:
Identify the different sources of funds

you have aside from MOOE
Identification of sources of funds by Metacards, Manila 60 mins
Using metacards, write the sources of categorizing them according to GAA and Papers
funds you have in your school. NON – GAA.
What areas are clear or unclear to
you?
LECTURE
Sources of Funds
Sources of school income are GAA and
Non-GAA
Donation Forms
Donations Duties and Responsibilities of the Donee
and the Supply Officers
Canteen Management
School canteen can be managed by
school or teachers’ cooperative
depending on the number of
students/pupils a certain school has.
Procedural guidelines, Reportorial
requirement, Accounting of funds,
Guidelines for school managed canteens,
teachers’ cooperative, sharing of
proceeds, and the grounds for
termination of operation of the school
canteen are the important messages in
this topic.
ACTIVITY: PROCUREMENT FLOW

CHART
Instructions:
1) Each group will need to draw the
DO:
procurement process on a flipchart
2) Put it up for comparison and Check on how familiar they are with the Manila paper 45 mins
discussion with other groups procurement process.
ABSTRACTION
Procurement In procurement, the discussion zeroes in Powerpoint 60 mins
on the definition of procurement, role in
Role of the Principal
fiscal management that is reflected in RA
9184, procurement method, governing
principles in procurement, general
preparations in procurement, general
procurement process, alternative methods
of procurement, and five “RIGHTS” in
public requirement.
Means of Disbursement Petty cash, cash advance, check, and the Different 40 mins
grave consequences if the MOOE comes Disbursement
late are the important points. Forms
Q&A
Instructions:
1) Sr. Facilitators will flash Checking and evaluating what the 20 mins
questions on the screen. participants have learned from the
previous topic.
2) Each group member will
answer individually.
3) Sr. Facilitators reveal the
answer to the class at the end of
the quiz.
4) Member count their
individual score, then group adds
up each individual score for a team
score.
5) Group with the highest
score wins a prize (candies)
ABSTRACTION
Asset Management Powerpoint slides 45 mins
Role of the principal: custodianship, Emphasis on decision points for proper
storage and warehousing, repair and custodianship. Ensure that it is for use of
maintenance, property disposal the school and not solely by the school
head.
1) Laws
2) Best practices Open discussion for repair and

maintenance and property disposal.
Check on school heads’ current practices
in their current schools
ACTIVITY: ASSET BINGO

Instructions: To check on participants retention of 20 mins
concepts on the Asset Management
1) Each group will have 3 Bingo
Lectures
cards (depreciation, storage,
disposal and maintenance
cards)
2) The groups will have to answer
the questions.
As they go along the lecture they will check

for the correct answers
ACTIVITY: REFLECTION TIME Realization of the participants on their 10 mins

present picture and how to become a
What is becoming clear to me about what I
good fiscal manager.
need to do as a fiscal manager?
End of Day 2
DAY 3

Resources Allotment
Management of Learning (c/o Learning Depends on the Learning Facilitator

Faci)
ACTIVITY: The Budget Game (see more SAY: This activity serves as our review
specific instructions in the activity sheet) on previous 2 days discussion. So
pretend that you have been granted
Instructions:
budget for your SIP (read objective on the
1) Each participant is given a Budget Budget Game sheet)
Budget game cards 30 mins
Card with all the necessary budget
items for the school.
2) They will have to allocate a value Giving the participants the opportunity to
for the items they are going to “buy” budget their MOOE. By this, the
3) Calculate if they are within the participants will know how they will spend
budget. What would they give up? their MOOE. Not that there are Capex
purchases.
Emphasize on the following:

1) How did you decide as a team
which options to take? What was
your basis for your decisions?
2) What did you learn?
ONGOING ACTIVITY: SHORT CASE Instructions on Slides Case sheets 5 mins

BUILDING (PART 1)
- Ensure no names mentioned
Discuss: Why is the situation difficult?
- Write on metacards
LECT:URE Powerpoint slides

What is Ethics
Ethical Dilemma 15 mins
Ethical Decision Making (in Steps/
Sequence)
ONGOING ACTIVITY: SHORT CASE Powerpoint slides

BUILDING (PART 2)
Build and discuss the case as you go Metacards 20 mins
- Go through steps 1 -3 during along the steps in ethical decision
discussion breaks embedded in the making.
lecture
- Each step has group discussion
time of 5 minutes
ABSTRACTION:
RA 6713. Sec. 4: Norms of Conduct 10 mins
RA 6713. Sec 7. Prohibited Acts
RA 6173
Ethical Principles
ONGOING ACTIVITY: SHORT CASE

BUILDING (PART 3)
20 mins
- Step 5: Analyze the alternative
actions
- Use the format on the slide
- Step 8: Discuss action plan with
timeline
ACTIVITY: ETHICAL ROUNDS

- Instructions on slides 30 mins
LECTURE: Strengthening the Moral

Mooring
DO: 20 mins
- Effective Operation
- Link with ethics
- What is the DBM Circular?
- National Guidelines on Internal
Control System
ACTIVITY: JUSTIFY ME
- Short cases for class discussion 30 mins
- Show basis for decisions after each
case has been discussed
LECTURE: Why is fraud committed?

15 mins
ACTIVITY: Fiscal Management Issues & Do: Linkages with ethics discussion; from
How to address them (may be transferred the scenarios collected from Dir Talino.
on handouts)
- Instructions on the slides
ACTIVITY: QUIZ TIME 3

1) Sr. Facilitators will flash questions DO: Award the highest scoring team 20 mins
on the screen.
2) Each group member will answer
individually.
3) Sr. Facilitators reveal the answer to
the class at the end of the quiz.
4) Member count their individual score,
then group adds up each individual
score for a team score.
Group with the highest score wins a

prize (candies)
REFLECTION ACTIVITY From the learnings on Fiscal

Management, have participant reflect on
Assessing my overall readiness as a fiscal 10 mins
their own readiness for fiscal
manager
management; prod participants to reflect
On My Personal Leadership Challenge: How on Leadership Challenge behaviors that
Can I Model the Way? How Do I Challenge the are relevant.
Process so that there is more accountability?

Session Title Fiscal Management: National Educators Academy of The Philippines

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Republic of the Philippines

Session Title FISCAL MANAGEMENT

Duration 2.5 days

Reference/s 1. Government Accounting & Auditing Manual

Stage & Methodology Key Points Tools/ Materials/ Slides Time

Stage & Methodology Key Points Tools/ Materials/ Slides Time

The Role of the Principal as Fiscal  The 4 Es of Fiscal Management

ACTIVITY: GOOD OR BAD? WHY?

4) First group to flash will explain

4) Group with the highest score

ABSTRACTION 1. DepEd Order No. 13, s. 2016

APPLICATION PART 1: Budget

(Do quiz activity first before MOOE

ACTIVITY: QUESTION GATHERING

management? (example: how can I be Cluster them for easier discussion

Gather the questions.

Draw from the gathered question, and

1. Divide participants into two groups.

2. One group will be given concept cards

3. Participants will walk around to find the

4. Once two participants believe that they

5. The facilitator will check if the pair is

"Sorry, it's not the one," and participants will

APPLICATION PART 2: Budget Do (Optional): Budget Proposals 96 45 mins

Identify the different sources of funds

ACTIVITY: PROCUREMENT FLOW

2) Best practices Open discussion for repair and

ACTIVITY: ASSET BINGO

As they go along the lecture they will check

ACTIVITY: REFLECTION TIME Realization of the participants on their 10 mins

Stage & Methodology Key Points Tools/ Materials/ Slides Time

Management of Learning (c/o Learning Depends on the Learning Facilitator

Emphasize on the following:

2) What did you learn?

ONGOING ACTIVITY: SHORT CASE Instructions on Slides Case sheets 5 mins

LECT:URE Powerpoint slides

ONGOING ACTIVITY: SHORT CASE Powerpoint slides

ONGOING ACTIVITY: SHORT CASE

ACTIVITY: ETHICAL ROUNDS

LECTURE: Strengthening the Moral

LECTURE: Why is fraud committed?

ACTIVITY: QUIZ TIME 3

Group with the highest score wins a

REFLECTION ACTIVITY From the learnings on Fiscal

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