Procedures •Municipalities, municipal districts and cities do not have to provide for

Followed in elementary education by virtue of Commonwealth Act No. 586 which placed the
responsibility of support for elementary education on the National Government.

Financing
Education by the
Municipal, City, • Local entities may set aside sums from their general fund income if they can
afford, but it is optional.

Provincial, and
National • The National Government has assumed the greater burden of support for: –

Governments: Elementary schools in the whole country – Regional normal schools, vocational
schools, specials schools and partially even provincial secondary schools. –
Chartered colleges and universities • The construction and repair and
improvement of school buildings remain the legal responsibilities of provinces,
municipalities and cities .
System Used by the local
Governments
1 • A budget is prepared by the treasurer
2 • Proposed budget is signed by all officials
concerned
3 • Submitted to the municipal council
4 • If approved, the resolution of the local
government is signed by the chairman of the council
and local executive
5 • If the budget approves , it is becomes legal and
valid, otherwise it does not become operative
 1 • The Division superintendents asked to submit an estimate of the
needs.
2 • The Division of School Finance of the General Office of the Bureau
of Public Schools then consolidates reports and submit to the
Secretary of Education

Procedure 3 • The Sec. of Education submits the proposal to the Budget

Commission under the Office of the Presidents of the Philippines.

followed by 4 • In January, each year, the President submits the budget for the
entire government of Congress for approval.

the National 5 • The directors of the Bureaus and their Secretaries are summoned
by the appropriation committees of the House and Senate for hearing

Government:
on the justification of their proposals.
6 • After Congress has acted on the National Budget, the President
signs it and become operative
7 • The entire budget has finally approved by the Congress and the
President is printed for the distribution to all offices concerned
 Procedure in the
Expenditure of Funds
1 • The Budget Office which is the disbursing agency notifies the
Offices concerned of the amounts availabale for release for the first
quarter (July to September)
2 • The Budget Commission releases the first allotment based on
the approved national budget.
3 • The Director of Public Schools notifies the Division
Superintendent of Schools of the allotment for his division by
quarter.
4 • The salaries for the national teachers are paid by checks
through I.B.M. The Superintendent is required to submit to the
General Office his program of expenditure
5 • The report of expenditure submitted from the field is forwarded
by the Director to the Secretary of Education.
6 • These requisitions are then examined and scrutinized by the
Office of the Secretary of Education