Republic of the Philippines

DAVAO DEL NORTE STATE COLLEGE

New Visayas, Panabo City, Davao Del Norte, Philippines 8105 Website: www.dnsc.edu.ph;
Telephone # 63 84 6284301 Email Address: president@dnsc.edu.ph

Written Paper
2
In Partial Fulfillment of the Requirements in
EdM 703: FINANCIAL MANAGEMENT

CHRISTILYN J. ARCAYNA, MEEM

PhD-EdM Student

JONATHAN A. BAYUGAN, PhD

Professor

DECEMBER 2020
 Written Paper 2

1. Again in your place of work, choose the unit where you belong or another unit of your

interest. Describe that unit in terms of its functions and responsibilities, the number of

employees, the nature and number of clients, its main role as part of the bigger organization.

Answer:

Today, education is primarily paid for and almost exclusively managed by public or

non-profit organizations. This condition has steadily evolved and is now taken so much for

granted that little explicit focus is no longer devoted to the reasons for the preferential

treatment of education, even in organizational and philosophical countries that are largely

free enterprises. An indiscriminate expansion of government accountability has been the

result. (EdChoice.com, 2019).

In any specific area, the task assigned to the government depends, of course, on the

principles agreed for the general organization of society. In what follows, I will assume as

its ultimate aim a society that takes the liberty of the individual or, more realistically, the

family, and seeks to further this goal by relying primarily on the voluntary exchange

between individuals for the organization of economic activity. The primary role of the

government in such a free private sector exchange system is to maintain the rules of the

game by enforcing contracts, avoiding coercion, and keeping markets free. In addition to

this, there are only three key explanations of why government action must be justified. One

is the inherent monopoly or equivalent imperfection of the market, which makes successful

competition unlikely and thus thoroughly voluntary exchange. A second is the presence of

significant neighborhood consequences, such as the action of one person imposes significant

costs on other individuals for whom that is not feasible to compensate them or produces
 significant benefits for whom it is not feasible to make them compensate him for conditions

that make voluntary exchange impossible again. Instead of the difficulty of achieving it by

voluntary exchange, the third stems from uncertainty in the ultimate goal, namely,

paternalistic concern for children and other reckless individuals. The belief in liberty is for

responsible groups, among which neither children nor crazy persons are included. This

problem is usually avoided by the fact that the family is the fundamental unit and therefore

the parents are responsible for their children; to a large degree, however, such a procedure is

based on simplicity rather than theory. The issue of drawing a reasonable line between

action justified on these paternalistic grounds and action inconsistent with the rights of

responsible persons is something that can be addressed satisfactorily.

We would find it useful to deal separately with general education for citizenship and

advanced vocational education when applying these general concepts to education, although

it may be difficult to draw a sharp line between them in practice. In these two fields, the

reasons for government interference vary greatly and justify very different forms of action.

Choose the Describe the unit in terms of…

unit where I
the nature and
belong/ its functions and the number of main role as part of the bigger
number of
Unit of responsibilities employees organization
clients
interest
Department Section 427 of the In our school, 457 learners The Department of

of General Education we only have from Junior to Education and Training works

Education Provisions Act states 27 teachers and Senior High with states, territories and non-

(Senior that the Department 2 staffs. School government education providers

High of Education’s Students. to provide quality early

School functions and learning, schooling, improved

Teacher) responsibilities is to student outcomes and

ensure equal access transitions to and from school

to education and to through parent engagement,

promote educational quality teaching and learning

excellence environments.

throughout the

nation, by (1)

ensuring equal

opportunities to

participate for all

eligible students,

teachers, and other

program

beneficiaries in any

project or activity

carried out under an

applicable program;

and (2) promoting

the ability of such

students, teachers,

and beneficiaries to

meet high standards.

 My functions and

responsibilities in

DepEd, is to teach

my learners. I am

assigned as a senior

high school teacher.

In school, I was

appointed as an

adviser at the same

time as Department

Head in Grade 12

Department.

2. Prepare an annual budget for the unit showing the major and specific objects of

expenditures, divided into quarters and sources of funds. Describe the process which you

undergo in preparing such a budget.

Answer:
 Schedule for Each Procurement Activity Sour
Major and ce of
Specific objects Fun
Mode
of PMO/
of ds
Expenditures / End-
Procur Pre- Ads/ Eligib Sub/ Notic Contr Notic
Deliv Acce
Procurement User Pre- Bid ery/ ptanc
ement Proc Post ility Open Post e of act e to
Program/Proje bid Evalu Com e/
ct Confe of Chec of Qual Awar Signi Proce
Conf ation pletio Turn
rence IAEB k Bids d ng ed
n over
*Making of
Review
materials 01/0 01/0 01/0 01/0 01/0 01/1 01/1 01/1 01/1 01/1 01/1 01/1
DVR SHOP MO
PPT for NAT, 4/20 5/20 6/20 7/20 8/20 1/20 2/20 3/20 4/20 5/20 8/20 9/20
NCAE (G9) & NHS PING
21 21 21 21 21 21 21 21 21 21 21 21 OE
Exit Assessment
(G10).
* Provision
of foods,
snacks, &
02/0 02/0 02/0 02/0 02/0 02/0 02/0 02/1 02/1 02/1 02/1 02/1 MO
testing DVR SHOP
1/20 2/20 3/20 4/20 5/20 8/20 9/20 0/20 1/20 2/20 5/20 6/20 OE,
materials for NHS PING
21 21 21 21 21 21 21 21 21 21 21 21 PTA
the review
and test
proper.
01/0 01/0 01/0 01/0 01/0 01/1 01/1 01/1 01/1 01/1 01/1 01/1
4/20 5/20 6/20 7/20 8/20 1/20 2/20 3/20 4/20 5/20 8/20 9/20
21 21 21 21 21 21 21 21 21 21 21 21
07/0 07/0 07/0 07/0 07/0 07/0 07/0 07/1 07/1 07/1 07/1 07/1 MO
* Test DVR SHOP
1/20 2/20 5/20 6/20 7/20 8/20 9/20 2/20 3/20 4/20 5/20 6/20 OE,
Questionnair NHS PING
21 21 21 21 21 21 21 21 21 21 21 21 PTA
es making in 09/0 09/0 09/0 09/0 09/0 09/0 09/0 09/1 09/1 09/1 09/1 09/1
PPT by 1/20 2/20 3/20 6/20 7/20 8/20 9/20 0/20 3/20 4/20 5/20 7/20
grading. 21 21 21 21 21 21 21 21 21 21 21 21
PTA
01/0 01/0 01/0 01/0 01/0 01/1 01/1 01/1 01/1 01/1 01/1 01/1
,LG
* Purchase 4/20 5/20 6/20 7/20 8/20 1/20 2/20 3/20 4/20 5/20 8/20 9/20
21 21 21 21 21 21 21 21 21 21 21 21 U,
of Spare
OS
parts for DVR SHOP 07/0 07/0 07/0 07/0 07/0 07/0 07/0 07/1 07/1 07/1 07/1 07/1
equipment NHS PING 1/20 2/20 5/20 6/20 7/20 8/20 9/20 2/20 3/20 4/20 5/20 6/20
maintenance 21 21 21 21 21 21 21 21 21 21 21 21
& other 09/0 09/0 09/0 09/0 09/0 09/0 09/0 09/1 09/1 09/1 09/1 09/1
supplies for 1/20 2/20 3/20 6/20 7/20 8/20 9/20 0/20 3/20 4/20 5/20 7/20
M & E. 21 21 21 21 21 21 21 21 21 21 21 21
02/0 02/0 02/0 02/0 02/0 02/0 02/0 02/1 02/1 02/1 02/1 02/1
PTA
1/20 2/20 3/20 4/20 5/20 8/20 9/20 0/20 1/20 2/20 5/20 6/20
21 21 21 21 21 21 21 21 21 21 21 21 , OS
04/0 04/0 04/0 04/0 04/1 04/1 04/1 04/1 04/1 04/1 04/1 04/2
MO
5/20 6/20 7/20 8/20 2/20 3/20 4/20 5/20 6/20 9/20 9/20 0/20
* Purchase OE
DVR SHOP 21 21 21 21 21 21 21 21 21 21 21 21
the materials
NHS PING 07/0 07/0 07/0 07/0 07/0 07/0 07/0 07/1 07/1 07/1 07/1 07/1
needed in the 1/20 2/20 5/20 6/20 7/20 8/20 9/20 2/20 3/20 4/20 5/20 6/20
making of 21 21 21 21 21 21 21 21 21 21 21 21
the 09/0 09/0 09/0 09/0 09/0 09/0 09/0 09/1 09/1 09/1 09/1 09/1
instructional 1/20 2/20 3/20 6/20 7/20 8/20 9/20 0/20 3/20 4/20 5/20 7/20
materials 21 21 21 21 21 21 21 21 21 21 21 21
* Allocate
funds for the
construction 04/0 04/0 04/0 04/0 04/1 04/1 04/1 04/1 04/1 04/1 04/1 04/2
DVR SHOP PTA
of cabinets 5/20 6/20 7/20 8/20 2/20 3/20 4/20 5/20 6/20 9/20 9/20 0/20
NHS PING
21 21 21 21 21 21 21 21 21 21 21 21 , OS
for books &
other needed
materials.
PTA
02/0 02/0 02/0 02/0 02/0 02/0 02/0 02/1 02/1 02/1 02/1 02/1
,
1/20 2/20 3/20 4/20 5/20 8/20 9/20 0/20 1/20 2/20 5/20 6/20
21 21 21 21 21 21 21 21 21 21 21 21 LG
U
04/0 04/0 04/0 04/0 04/1 04/1 04/1 04/1 04/1 04/1 04/1 04/2
DVR SHOP 5/20 6/20 7/20 8/20 2/20 3/20 4/20 5/20 6/20 9/20 9/20 0/20
* To
NHS PING 21 21 21 21 21 21 21 21 21 21 21 21
conduct/send 07/0 07/0 07/0 07/0 07/0 07/0 07/0 07/1 07/1 07/1 07/1 07/1
potential 1/20 2/20 5/20 6/20 7/20 8/20 9/20 2/20 3/20 4/20 5/20 6/20
students to 21 21 21 21 21 21 21 21 21 21 21 21
different 09/0 09/0 09/0 09/0 09/0 09/0 09/0 09/1 09/1 09/1 09/1 09/1
contests/com 1/20 2/20 3/20 6/20 7/20 8/20 9/20 0/20 3/20 4/20 5/20 7/20
petitions 21 21 21 21 21 21 21 21 21 21 21 21
* Posting of
tarpaulins of
school
accomplishm DVR SHOP Mon Mon Mon Mon Mon Mon Mon Mon Mon Mon Mon Mon MO
ents in the NHS PING thly thly thly thly thly thly thly thly thly thly thly thly OE
bulletin
board/strategi
c areas
* Conduct
03/0 03/0 03/0 03/0 03/0 03/0 03/0 03/1 03/1 03/1 03/1 03/1
Awarding or DVR SHOP MO
1/20 2/20 3/20 4/20 5/20 8/20 9/20 0/20 1/20 2/20 5/20 1/20
Recognition NHS PING
21 21 21 21 21 21 21 21 21 21 21 21 OE
Ceremony
03/0 03/0 03/0 03/0 03/0 03/0 03/0 03/1 03/1 03/1 03/1 03/1 MO
1/20 2/20 3/20 4/20 5/20 8/20 9/20 0/20 1/20 2/20 5/20 1/20 OE,
*Allocate 21 21 21 21 21 21 21 21 21 21 21 21 PTA
funds to 06/0 06/0 06/0 06/0 06/0 06/0 06/0 06/1 06/1 06/1 06/1 06/1
purchase of 1/20 2/20 3/20 4/20 7/20 8/20 9/20 0/20 1/20 4/20 5/20 6/20
DVR SHOP 21 21 21 21 21 21 21 21 21 21 21 21
the needed
NHS PING 09/0 09/0 09/0 09/0 09/0 09/0 09/0 09/1 09/1 09/1 09/1 09/1
materials for
1/20 2/20 3/20 6/20 7/20 8/20 9/20 0/20 3/20 4/20 5/20 7/20
Project 21 21 21 21 21 21 21 21 21 21 21 21
CCTV. 11/0 11/0 11/0 11/0 11/0 11/1 11/1 11/1 11/1 11/1 11/1 11/1
3/20 4/20 5/20 8/20 9/20 0/20 1/20 2/20 5/20 6/20 7/20 8/20
21 21 21 21 21 21 21 21 21 21 21 21
*Subscribe to
DVR SHOP Mon Mon Mon Mon Mon Mon Mon Mon Mon Mon Mon Mon MO
Unlitext &
NHS PING thly thly thly thly thly thly thly thly thly thly thly thly OE
Unlicall Plan
*Allocate DVR SHOP 06/0 06/0 06/0 06/0 06/0 06/0 06/0 06/1 06/1 06/1 06/1 06/1 MO
funds for the NHS PING 1/20 2/20 3/20 4/20 7/20 8/20 9/20 0/20 1/20 4/20 5/20 6/20 OE,
construction 21 21 21 21 21 21 21 21 21 21 21 21 PTA
of
transparency
and bulletin
board, and
other
materials
needed for
information
disseminatio
n.
* To give due
recognition
to supportive 03/0 03/0 03/0 03/0 03/0 03/0 03/0 03/1 03/1 03/1 03/1 03/1 MO
DVR SHOP
& 1/20 2/20 3/20 4/20 5/20 8/20 9/20 0/20 1/20 2/20 5/20 1/20 OE,
NHS PING
21 21 21 21 21 21 21 21 21 21 21 21
outstanding PTA
parents &
stakeholders.
* Send
participants
to any
DVR SHOP Mon Mon Mon Mon Mon Mon Mon Mon Mon Mon Mon Mon
community PTA
NHS PING thly thly thly thly thly thly thly thly thly thly thly thly
activities &
voluntary
services.

Summary of Budget:

TOTAL MOOE PTA LGU OTHERS

Major and Specific Objects of
Expenditures 684,400.00 239,400.00 255,000.00 125,000.00 65,000.00

Thus, the following are the process which undergoes in preparing such budget:

First, Liquidate from School – After purchasing all the appropriate requests from the school

and teachers based on the procurement plan, all requisite liquidation documents attached

must be complied with and computed in school. This can be done by the supply officer,

purchase officer, the appointed Administrative Assistant (ADAS), and the school head.
Second, District Office for checking – The appointed ADAS of the school or the school

head will carry out the papers after the liquidation has been concluded at the school and

transfer them through the District Office.

Lastly, through Division Office for final Approval – After verification from the District

Office, all records will be handled by their assigned ADAS and transferred through the

division's budget office.

3. Describe and explain the process of approval of the prepared budget along with the

budget of other units and how this is made legislation or policy.

Answer:

A significant component of financial data operation is the act of budgeting.

Budgeting is the process of assigning scarce resources to the prioritized needs of an entity.

In certain cases, for a government department, the budget constitutes the legal authority to

spend money. The execution of a budget for the government sector means that a range of

decisions have been made by the executive board and the administrative board.

The budget also provides an essential instrument for tracking and evaluating sources

and the utilization of resources. Using the accounting system to enact the will of the

governing body, managers can carry out and monitor budget-authorized activities and to
measure financial performance based on comparisons between budgeted expenditures and

actual procedures. The budget is thus indirectly connected to financial transparency and is

explicitly related to the financial reporting goals set out in the GASBB (NCES, 2015).

Budgeting often requires making the best use of a limited number of resources; it is

also about making tough choices. A shop shelf where items with price labels represent

competing policy alternatives is possibly a good metaphor for the budgeting process

(Khodachek, 2017).

PROGRAM (BESF)– A homogeneous group of activities necessary for the performance

of a major purpose for which a government agency is established, for the basic

maintenance of the agency’s administrative operations or for the provisions of staff

support to the agency’s administrative operations or for the provisions of staff support to

the agency’s line functions.

PROJECT (BESF)– Special agency undertakings which are to be carried out within a

definite time frame and which are intended to result in some pre-determined measure of

goods and services.

PMO/End User - Unit as a proponent of program or project.

Mode of Procurement - Competitive Bidding and Alternative Methods including

selective bidding, direct contracting, repeat order, shopping, and negotiated

procurement.

Schedule for Each Procurement Activity - Major procurement activities (pre-

procurement conference; advertising/posting; pre-bid conference; eligibility screening;

submission and receipt of bids; bid evaluation; post qualification; award of the contract;

contract preparation), delivery/completion and acceptance/turnover.

 Source of Funds - Whether GOP, Foreign Assisted, or Special Purpose Fund

Estimated Budget - Agency approved estimate of project/program costs

The process of approval of the prepared budget especially in our school liquidation is

the following: Make purchase request based on the Annual Procurement Plan and PPNP

(Project Procurement Management Plan) approved by the division. Followed by Canvassing

the materials, then make a purchase order approved by the division office, then Buy the

materials. This is made legislation or policy since it is the usual process, normal process of

imposing by the DEPED to manage our funds.

4. Describe and explain the process of budget utilization of the different objects of

expenditures. As a major aspect of budget utilization, describe your agency’s procurement

processes.

Answer:

The act of budgeting is an important component of financial data activity. Budgeting

is the method of allocating scarce resources to an organization's prioritized needs. In most

situations, the budget provides the legal authority for a public body to expend money.

Adopting a public sector budget means that the governing board and administrators have

taken a series of decisions that culminate in balancing the resources of a government with

the needs of the agency. The budget, as such, is a result of the planning phase.

The budget also provides an important instrument for the monitoring and assessment

of sources and the utilization of resources. Using the accounting system to enact the will of
the governing body, managers can carry out and track budget-authorized activities and to

measure financial performance based on comparisons between budgeted operations and

actual operations. The budget is thus indirectly connected to financial transparency and is

explicitly related to the targets set for financial reporting (Khodachek, 2017).

As a major aspect of budget utilization in our school or DepEd, the procurement

processes as stated in Section 53 of the Republic Act No. (RA) 9184, otherwise known as

the Government Procurement Reform Act (GPRA), and its Implementing Rules and

Regulations, provides that “Negotiated Procurement is a method of procurement of Goods,

Infrastructure Projects and Consulting Services, whereby the Procuring Entity directly

negotiates a contract with a technically, legally and financially capable supplier, contractor

or consultant in any of the following cases:

Expenditures – depends on the needs of the teacher, needs of the school, pass through

division office for approval and allocation of funds. Once the budget for the Procurement

Project has been validated by the budget officer or equivalent position, the Procurement

Project shall be included in the Annual Procurement Plan (APP) approved by the head of the

procuring entity (HoPE) or his or her delegate. The HoPE is encouraged to delegate his/her

authority and responsibility to efficiently and expeditiously deal with the emergency sought

to be addressed under RA No. 11469.

PEs shall then directly negotiate or procure from a legally, technically, and

financially capable supplier, distributor, manufacturer, contractor, or consultant. The HoPE

is encouraged to delegate the authority to directly negotiate or conduct the procurement

activities to the End-user unit or any other appropriate bureau, committee, support, or
procuring unit. If no delegation is made, the Bids and Awards Committee (BAC) shall be the

one to undertake the negotiation or procurement.

The HoPE, upon recommendation of the BAC or duly authorized End-user unit or

any other appropriate bureau, committee, support, or procuring unit, shall immediately

award the contract to a legally, technically, and financially capable supplier, distributor,

manufacturer, contractor, or consultant. The HoPE is encouraged to delegate the authority to

award the contract to any official of the PE, except to those where there exists a conflict of

interest such as the BAC Chairperson and members of the person authorized to negotiate the

bidding.

Procurement processes – To ensure that the requirements for goods and services are

procured most efficiently and expeditiously, the authority and responsibility of the Secretary

under RA 9184 are hereby delegated to the various officials indicated in paragraph (j)

hereof, consistent with the following guidelines:

a. Field Offices as Decentralized Procuring Units - The various Regional Offices

(ROs), Schools Division Offices (SDOs), and Implementing Unit-Schools shall

remain to be constituted as decentralized procuring units of the Department,

according to DepEd Order No. 67, s. (2016) and its amendments, and for that

purpose shall themselves be considered as procuring entities authorized to procure

within the context of RA 11469 and GPPB Resolution No. 06-2020.

b. Authority to Procure/Purchase Request, Notice of Award and Notice to Proceed -

The Authority to Procure (ATP)/Purchase Request (PR) shall be prepared and

accomplished following the prescribed form hereto attached as Enclosure 1. The

 same shall be prepared and approved in accordance with the matrix of signing

authorities provided hereunder. The ATP/PR, when approved, shall constitute the

Project Procurement Management Plan (PPMP) for the procurement project and

shall be deemed incorporated into the approved Work and Financial Plan (WFP) and

the approved Annual Procurement Plan (APP) as supplement thereto, without need

of further or subsequent modification of the WFP and APP. In compliance with the

requirement under Section 3.2 of GPPB Circular 01-2020, the ATPs/PRs shall be

submitted to and consolidated by the Procurement Planning and Management

Division, in the case of the Central Office, and the designated BAC Secretariat in the

case of the field offices and the IUs.

c. Pursuant to Section 3.2 of GPPB Circular 01-2020, the procuring entity may

commence with the procurement even without an approved APP, subject only to the

certification as to the availability of budget as provided in paragraph (d) hereof. The

APP, when approved, shall be posted on the procuring entity’s website and

submitted to the GPPB or posted on the GPPB online portal for Emergency

Procurement under the Bayanihan Act, once operational, on or before 30 September

2020.

d. The ATP should be certified as to allotment by the appropriate budget officer as

indicated in the matrix of signing authorities below. No Authority to Conduct (ATC)

is required for this purpose.

e. Negotiated Procurement, as contemplated under the Bayanihan Act and authorized

under GPPB Circular 01-2020, shall be undertaken by the Requesting Official

indicated in the matrix of signing authorities below, following the procedures and
 complying with the requirements provided in the said GPPB Circular. Said

Requesting Official shall negotiate directly or procure from a legally, technically,

and financially capable supplier, contractor, or consultant, as described in Section 3.4

of GPPB Circular 01- 2020. He or she shall then submit the results of the negotiated

procurement and his or her recommendation to the appropriate Approving Official.

f. A Resolution to Award, incorporating thereto an abstract of the quotation, the Notice

of Award, and the Notice to Proceed shall be issued by the Approving Official

following the prescribed form, hereto attached as Enclosure 2, Enclosure 3, and

Enclosure 4 respectively.

g. The Contract, Purchase Order or MOA shall be signed by the same Approving

Official as mentioned above, provided that the Omnibus Sworn Statement (OSS) had

already been submitted by the supplier, contractor or consultant. The contract shall

include a warranty clause where the supplier or contractor warrants that, for the

period stipulated covering the procurement project, the goods or infrastructure

projects to be delivered or implemented shall be free from defects and shall conform

to quality standards and technical specifications of the said Contract, Purchase Order

or MOA.

h. In any case, the terms and conditions of the contracts, Purchase Order, or MOA must

not be disadvantageous to the government. According to Section 5 of GPPB Circular

01-2020, the negotiation for the most advantageous price shall be based on:

a) existing price data of the agency, the Department of Trade and Industry, or

other relevant agencies; or

 b) preliminary market scanning done by the agency showing prevailing market

prices and practice.

i. Provisions for Advance Payment and Repeat Orders in the Contract, Purchase Order

or MOA, shall be under Section 7 and Section 8 of GPPB Circular 01-2020,

respectively.

j. The standard DepEd payment arrangement as indicated in the conditions of the

contract, are as follows:

Advance Payment - A claim for an advance payment not exceeding fifteen percent

(15%) of the Contract Amount/Price shall be allowed and paid within sixty (60)

calendar days from the signing of the Contract. Provided that said claim is supported

by an irrevocable letter of credit or bank guarantee issued by a Universal or

Commercial Bank for an equivalent amount and remain valid until the goods are

delivered.

Progress Payment - Supplier may submit a request for payment based on the monthly

Progress Reports which shall include the following:

(i) cumulative quantities of items delivered based on the schedule of

deliveries and other relevant terms and conditions of the contract; and

(ii) Inspection and acceptance reports, including certification by the

supplier, as approved by duly authorized DepEd representative, that the items

have been delivered on/or properly installed and commissioned following the

contract. For the initial progress payment, a minimum of 25% of the Contract

Price shall be paid to the Supplier upon a minimum of 25% delivery of the

requirement and duly accepted by DepEd's representatives. Final Payment -

 shall constitute a release of the retention money in case of expiry of the

warranty period.

In summary, upon given rules, as stated above and approve of a cash advance:

 Make purchase request based on the Annual Procurement Plan and PPNP (Project

Procurement Management Plan) approved by the division.

 Canvass the purchased request

 Make purchase order approved by the division office

 Buy the materials

5. Describe and explain the financial accountability processes in your agency, identifying

the proper offices involved in the accountability process.

Answer:

In an organization, successful financial management involves a closely related

process of planning, budgeting, and procurement. It promotes the execution of the

procedures to be carried out through recognizing the basic principles and norms, as well as

the policies and guidelines under each of the programs.

 This linkage is being operationalized through the Development Budget Coordination

Committee (DBCC). The following was performed by the Committee:

 Sets the budget level based on estimated revenues and the level of the

sustainable deficit;

 Establishes sectoral goals and priorities;

 Guides the proper distribution of resources to meet the national development

goals and priorities in the different spending dimensions.

The Personalized Agency Procurement Manual (CAM) has been developed by

DepEd as a generic procurement manual to systematize the procurement process, ensure

accountability, and prevent misunderstanding. The Government Procurement Policy Board

(GPPB) subsequently approved this on 30 May 2008, in line with the provisions of Section 6

of the R.A. 9184 and an IRR thereof.

Every year, in continuing intervals, the four stages of the budget cycle overlap. For

example, the Executive is adopting the current year's budget and planning the next fiscal

year's budget or defending it in Congress. The phases of implementation and transparency

are concurrently enforced during the year.

 In DepEd, financial accountability procedures begin with the Finance Officers, then

Accountants, then other FM staff and personnel, then Heads of DepEd offices, then School

Heads, then approved by the PSDS (Public School District Supervisor), then recommending

approval of the superintendent of the school’s division.

6. In each of the areas mentioned, enumerate, and describe the practice or policy that can be

improved and explain why and how the improvement can be done.

Answer:

The procedure is simple, the checking of liquidation from the District Office is one

issue. They need to enhance their verification of records so that it is possible to submit

schools under them on time.

Finance Officers – The Finance Services comprise of two offices, Accounting Office with

Accountant Phoebe Gay L. Refamonte as the head of the office, and Nisan Lejan M. Cal as
 Budget Officer is attached to the Office of the Schools Division Superintendent in Davao de

Oro.

These offices provide Schools Division Office management with economical,

efficient, and effective accounting and budgeting services to ensure the cost-effective

utilization of financial resources of the schools' division.

So far, as documents are concerned, they did their job as fast as they could.

However, due to the current situation The Covid19 Pandemic with a 2-3 days workforce,

other schools are not yet funded and received the school MOOE due to delayed approval and

passing of their documents. And our school is one of those unlucky school that the 3 months

school MOOE was not funded.

Perhaps, if they have assistants to review the documents and have schedules for

schools to submit on a certain date, those issues can be solved so that they can check and

accept them without delay. Thus, schools may regularly be funded.

7. Summarize your points by coming up with a matrix showing the strategic solutions, in

terms of management and organization, to the area/practice/policy that needs improvement.

Answer:

Area / Problem / Need

Strategic Solutions
Practice/Policy improvement
Hired assistants to review the
Delayed checking of documents and have schedules
Financial Offices
liquidation for schools to submit on a
certain date
Paperwork Paperwork and forms are some Eliminate paperwork and
of the biggest frustrations of automate data collection
principals. processes through online
forms and applications for

  Decision-making Inconsistent
Classroom teachers, staff, and
Scheduling students report scheduling
problems with principals.
Recruitment Recruiting competent teachers In successful institutions
who are capable of teaching all creating an advanced student
student population is at the
core of the problem.  time application tracking,
admission, course evaluations,
and more to reach out to more
students in a positive manner.
Principals’ decisions and
strategies are critically
important to institutional
performance. They are
accountable for high levels of
student achievement. To
accomplish high expectations,
administrators have to analyze
data through dashboards and
reports to identify factors
related to student enrollment,
retention, and success. There is
clear evidence through
insightful reports that the
attributes of the institution
such as admission, enrollment,
attendance, discipline, grades,
fee collections, etc. determined
those outcomes.     
Cognitive reframing of
scheduling with an automated
timetable system enables
instructors to manage class
schedules across multiple
courses, faculty, and rooms for
different periods. Innovative
scheduling can help alleviate
conflicts in manual scheduling
and place substitutes for
teachers to maintain continuity
of instruction. 
admission system with real-
online assessments, and the
automated ranking system
always identified the talented
and sensitive teachers who
demonstrated competency,
will, and commitment to
implement innovative and
high-quality education

Teachers are vulnerable
individuals who are struggling
to align instruction and
Faculty Evaluation
assessments to the learning
context of a diverse student
population. 
Principals perceive student
Attendance & Discipline absenteeism and misconduct
are a major concern. 
Curriculum Design Principals are faced with the
critical task of teaching a
curriculum that is
comprehensive and more
encompassing.  syllabus. Principals and
programs and deliver
excellence for all learners.  
Creating instructions in
innovative ways and build
flexibility in the curriculum
will be easier for students to
rest with the teacher. Using a
faculty evaluation system,
create faculty peer evaluation
reviews through online
surveys will benchmark
teaching effectiveness. Based
on the evaluation feedback
score, training, and
improvement action plan for
the benefit of faculty can be
chalked out to improve
teaching performance and
cohesiveness.
 Educational institutions can
improve class attendance and
improve student’s poor
academic record using RFID
and Biometric based
attendance tracking system to
monitor student movements in
real-time. Maintaining order
and discipline and controlling
violence, vandalism, bullying,
racism, etc. on the campus
using sophisticated discipline
trackers that will capture
incidents from mobile devices
and notify authorities in real-
time and ensure student safety
Curriculum mapping software
provides the technology tools
for executing changes in the
curriculum design and
teachers can create customized
outcome-based education that
will map competencies,
graduate attributes and
standards to improve learning
outcomes. Students can

One of the biggest factor that
stood out is related to student
Student outcomes achievement. Principals want
to promote learning and see
better student outcomes.
One of the biggest frustration
faced by principals is that
parental involvement is
Parental Involvement lacking to support the
institution’s effort towards
improving student
achievement.
Principals and staff spend so
Communication & much energy on building
Collaboration relationships with students,
teachers, and staff. 
Centrality of School leaders are
leaders not recognizable
from the outside
Leadership Consistency There is continual rotation
among the school leaders,
develop skills and
competencies that is aligned
with course outcomes.
With cutting-edge academic
planning tools, administrators
can create a personalized
learning plan with goals and
tasks linked to lessons to meet
the precise requirement of
students, which can improve
learning outcomes and ensure
student success. Using online
assessments including
assignments, tests, quizzes and
surveys will be of great help to
students and teachers alike.
Using online and mobile
devices, teachers can measure
student’s progress in real-time
and share the results with
parents through instant
notifications via email and
SMS alerts.  
Parents also have to take joint
responsibility for the poor
grade of their children. Using
real-time status notifications
for events, meetings, grades,
fee collection, attendance, and
discipline via web and mobile
devices can improve
interactions between teachers
and parents and close the
achievement gap.
Powerful communication tools
like discussion forums, chat,
messaging and social media
will have a positive impact
within the institute community
and promote collaborative
learning.
Designated leaders
need to be
proactive
Designated
teachers as school

Emotional Content
making it hard for the teachers OIC may have
to identify reliable touchpoints constant
communication
that should be
channeled through
Uneven or overly Do not use overly
positive and overly positive or overly
negative sentiment negative language.
of the subject line Stick to the facts.
may indicate
severe subordinate
dissatisfaction

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