EDUC 104

SCHOOL PLANT ADMINISTRATION

LOCAL GOVERNMENT FUNDS

Ms. Glenda V. Fernando
Bunducan National High School
 INTRODUCTION
The local government funds are critical revenue
sources for general purpose local governments.
These funds are FREELANCE
used to pay for essential public
safety, the courts, homeland security, and first
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responder initiatives. In some countries they are
used to fund critical public health and human
service programs that protect children and the
elderly. And the local government funds also
used for the public school and their facilities.
LOCAL GOVERNMENT FUNDS
Although public school classes are
supported by the national governments
FREELANCE
are allowed to set aside local funds for
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the support of existing or new
elementary/ secondary classes are
provided through appropriate resolutions
or ordinance of the municipal or city
councils (Sangguniang Bayan/ Panlungsod)
LOCAL GOVERNMENT FUNDS
Municipalities and cities are responsible
for the financing of the acquisition of
FREELANCE
school sites for the public schools in their
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territories. They are further responsible for
providing local funds for the survey and
registration of school sites.
LOCAL GOVERNMENT FUNDS
Whenever possible, municipal and city
councils (Sangguniang Bayan/ Panlungsod)
FREELANCE
shall be requested for appropriate funds
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for school building repairs in as much as
such appropriations are legal in
accordance with the ruling of the General
Auditing Office. Expenditure in any
necessary amount may be made for
LOCAL GOVERNMENT FUNDS
repairs required on to keep a school
building or other permanent improvement
FREELANCE
located on an unregistered land in fit
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condition for use, without increasing its
capacity or otherwise adding to its normal
value.
LOCAL GOVERNMENT FUNDS
The repair of school buildings, workshop
and similar buildings are considered part
FREELANCE
of operation and maintenance. Funds for
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this purpose shall be appropriated in the
regular annual budget of the local school
boards. In areas ravaged by typhoons
and other natural disasters, the repair
buildings shall be given priority.
LOCAL GOVERNMENT FUNDS
Government financial systems are traditionally
inaccessible to FREELANCE
people who are not public officials
or employees. The best example of a closed
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financial system is the budget process. At both
national and local levels, the budget process
starting from budget preparation to budget
accountability and audit does not call on the
participation of civil society of private sector.
LOCAL GOVERNMENT FUNDS
Local governments play a key role in public
education. FromFREELANCE
kindergarten to community
college, local governments, provide the primary
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funding for public schools, using money largely
raised national and local taxes. Local
governments at all levels decide education policy,
including country, city town and district.
LOCAL GOVERNMENT FUNDS
Their task is to make critical decisions about
funding and pedagogy,
FREELANCE
while serving as a
channel between local communities and state
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departments.
SPECIAL EDUCATION FUNDS
It was created under Republic Act No. 5447 which
was enacted byFREELANCE
the Philippine Congress in 1969
for the purpose of providing financial support
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exclusively for the public schools. It is constituted
from the proceeds of the additional tax of 1 %
on the assessed value of real property in addition
to the real property tax levied thereon existing
laws (Section 235 of R.A. 7160.
SPECIAL EDUCATION FUNDS
An additional source of revenue for the Special
Education FundFREELANCE
is derived from a portion
equivalent to 10% of the taxes on Virginia type
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cigarettes and the duties on imported tobacco
which is remitted to the Treasurer of the
Philippines
 Sharing of Funds
The proceeds accruing to the Special
Education Fund (SEF) shall be
automatically released
FREELANCEto the local school
boards. In PHOTOGRAPHER
the case of provinces, the
proceeds shall be divided equally
between the provincial and municipal
school boards. (R.A. 7160, Section 272).
 Fund Administration
The Special Education Fund for each
FREELANCE
province, city and municipality shall be
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administered by the local school boards.
The composition of local school boards
shall be as follows:
 Fund Administration
a. The provincial school board shall
composed of the governor as chairman
and the division superintendent of schools
FREELANCE
as co chairman; the chairman of the
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educational committee of the
Sangguniang Panlalawigan, the provincial
treasurer , the representative of the
Pederasyon ng mga Sangguniang
Kabataan in the Sangguniang
 Fund Administration
Panlalawigan, the duly elected president
of the provincial federation of parent-
teachers associations,
FREELANCE
the duly elected
representative of the teacher’s
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organizations in the province, and the duly
elected representative of the non-
academic personnel of public schools in
the province, as members.
 Fund Administration
b. The City School Board shall be
composed of the city mayor as the
chairman andFREELANCE
the city superintendent of
schools as co-chairman; the charirman of
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the education committee of the
Sangguniang Bayan, the municipal
treasurer, the representative of the
federation ng mga Sangguniang Bayan,
the duly elected president of the
 Fund Administration
municipal, and the duly elected
representative of the non-academic
personnel of FREELANCE
public schools in the
municipality as members. (R.A. 7160, Sec.
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98, b-1 to b-3
SPECIAL EDUCATION FUNDS
• Operation and maintenance of public schools,
including organization of extension, non-formal,
FREELANCE
remedial and summer classes as well as payment
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of existing allowances of teachers granted by the
local government units chargeable against SEF as
of December 1997, provided that any additional
allowances that may be guaranteed to teachers
by LGUs shall be the general fund of LGUs,
subject to existing budgeting rules and regulations.
SPECIAL EDUCATION FUNDS
• Construction and repair of school buildings,
facilities andFREELANCE
equipment including the
acquisition, titling of school sites
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• Educational Research
• Acquisition/ procurement of books, instructional
materials, periodicals and equipment including
information technology resources; and
SPECIAL EDUCATION FUNDS
• Expenses for school sports activities at the
national, regional, division, district, municipal and
FREELANCE
barangay levels; co-curricular activities.
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The appropriations of local special education
funds for the construction of elementary/ secondary
school buildings, and workshops, and similar buildings
and accessories, are considered for funding purposes
as capital outlay and will depend on a bulding
program of the school boards.
THANK YOU 

1/28/2020