Discussant:

DR. MELBA B. SULLIVAN

PHALTRA Adviser & REGATA 6 CEO & Training Director
Head, Iloilo Extension Center Graduate School,
Guimaras State College
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 REAL PROPERTY
- that which consists of
land, and of all rights and
profits arising from and
annexed to land, of a
permanent, immovable
nature.
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percentage applied to the fair
market value to determine the
taxable value of the property.

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How to Compute the Assessed Value:
Example (Agricultural land) :
Market Value P 100,000.00/hectare
Assessment Level x 40%
Assessed Value P 40,000.00
x1% (Basic) = P 400.00
x1% (SEF) = P 400.00

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Province/City/Municipality within
Metro Manila – not exceeding 2%
of the assessed value

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2. Special Education Fund

Province:
Provincial School Board – 50%
Municipal School Board – 50%

City:
City School Board – 100%

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INTEREST
PAYMENT DUE
= TAX DUE x (Interest Rate) x (Number of
FOR EACH
Months Delinquent)
MONTH OF
DELINQUENCY

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Sum of Interest
Payments Due for
Months Delinquent
During the Year

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(Total Unpaid Taxes
Due) + (Interest on
Unpaid Taxes Due)

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 Module 2
PURPOSE OF THE
CREATION OF THE
SPECIAL
EDUCATION FUND
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Computation of SEF
Distribution of Proceeds
2. SEF

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2. Construction and repair of school
buildings, facilities and equipment,
including the acquisition, titling and
improvement of school
sites;

3. Educational research;

4. Acquisition/procurement of books,
instructional materials, periodicals and
equipment, including IT resources; and
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5. Expenses for school sports activities
of the national, regional, division,
district, municipal and barangay levels,
including DepEd-related activities
including co-curricular activities.

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6. Establishment of new classes as
extensions of existing public elementary
or secondary schools as approved by
the DepEd RD and certified by the
Schools Division
Supt. as to the necessity and urgency of
establishing extension classes in
province, city and municipality, provided
no extension classes shall be
established unless the number of pupils
shall at least be 15.
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7. Payment of compensation of
those teaching personnel who will
be hired temporarily in instances
where there are no teaching
positions available in DepEd.

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8. Payment of salaries and authorized
Allowances of teachers hired to handle
new classes as extensions of existing
public elementary or secondary schools
established pursuant to Section 2.1 of
DECS-DBM-DILG JC No. 01-A.

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LOCAL SCHOOL BOARDS ( Sec. 99 CCC)
Composition of Local School Board (LSB)

PROVINCIAL SCHOOL BOARD

- Governor - Chairman
- Division Superintendent of Schools –
Co-Chairman;

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LOCAL SCHOOL BOARDS ( Sec. 99 CCC)
Composition of Local School Board (LSB)
Members:
– Chair of the Education Committee of the SP;
- Provincial Treasurer;
- Representative of the Pederasyon ng mga SK
- elected president of the Provincial Federation of
Parents-Teachers’Organization in the province.
-elected representative of the non-academic
personnel of public schools in the province.

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CITY SCHOOL BOARD
- City Mayor - Chairman
- City Superintendent of Schools - Co-
Chairman;

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Members:
– Chairman of the Education Committee of the
Sangguniang Panlungsod;
- City Treasurer;
- Representative of the Pederasyon ng mga
Sangguniang Kabataan in the SP
- elected president of the City Federation of
Parents-Teachers’Organization in the city.
-elected representative of the non-academic
personnel of public schools in the city.

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MUNICIPAL SCHOOL BOARD
- Municipal Mayor - Chairman
- District Supevisor of Schools - Co-Chairman;

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Members:
– Chairman of the Education Committee of the SB
- Municipal Treasurer ;
- Representative of the Pederasyon ng mga SB &
SK
- elected president of the Municipal Federation of
Parents-Teachers’Organizations.
-elected representative of the teachers
organization’s in the municipality
-elected representative non-academic personnel
of public schools in the municipality.
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 Functions of the Local School Boards
1.Determine the annual
supplementary budget of public
schools
2.Determine the supplementary
local cost of meeting the
budgetary needs
3. Authorize local treasurer to
disburse funds from the SEF
pursuant to the budget prepared. 69
Functions of the Local School Boards
4. Serve as advisory to the
sanggunian on educational
matters

5. Recommend changes in the

names of public school thru
enactment by the SB/SP

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Meeting – at least one a month or
as often as necessary
PRIORITY OF THE ANNUAL SCHOOL BOARD
BUDGET
1.construction, repair, and maintenance of
school
buildings and other public elementary and
secondary schools;
2. Establishment and maintenance of
extension classes; and
3. Sports activities at the division, district,
municipal, and barangay levels. 71
Meeting – at least one a month or as often
as necessary
PRIORITY OF THE ANNUAL SCHOOL BOARD
BUDGET
1.construction, repair, and maintenance of
school
buildings and other public elementary and
secondary schools;
2. Establishment and maintenance of
extension classes; and
3. Sports activities at the division, district,
municipal, and barangay levels.
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 GOOD DAY
EVERYONE!!!

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