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Sources of Revenue

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legal provisions on different sources of revenue of Philippine education
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Sources of Revenue
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Page 1: Sources of Revenue

Sources of Revenue

Page 2: Sources of Revenue

Sources of Revenue

RA 5447RA 5708RA 6054RA 6728RA 7880GAA

Page 3: Sources of Revenue

RA 5447AN ACT CREATING A SPECIAL EDUCATION FUND TO BE CONSTITUTED FROM THE PROCEEDS OF AN ADDITIONAL REAL PROPERTY TAX AND A CERTAIN PORTION OF THE TAXES ON VIRGINIA-TYPE CIGARETTES AND DUTIES ON IMPORTED LEAF TOBACCO, DEFINING THE ACTIVITIES TO BE FINANCED, CREATING SCHOOL BOARDS FOR THE PURPOSE, AND APPROPRIATING FUNDS THEREFROM.

Page 4: Sources of Revenue

RA 5447Special Education FundAdditional Tax on real Property

Taxes on Virginia-Type Cigarettes

Duties on imported leaf tobacco

School Boards

Page 5: Sources of Revenue

RA 5447School BoardsA. Provincial School Board: (1) Division Superintendent of Schools Chairman (2) Representative of the Provincial Governor (3) Provincial Treasurer (4) The Representative of the Provincial Board to be chosen by the Board from among its members. (5) The President or the duly-elected representative of the League of Parents-

Teachers Associations.

Page 6: Sources of Revenue

RA 5447School BoardsB. City School Board: (1) City Superintendent of Schools

Chairman (2) Representative of the City Mayor (3) City Treasurer (4) The Representative of the City

Council chosen by the Council from among its members

(5) The President or the duly-elected representative of the League of Parents-Teachers Associations.

Page 7: Sources of Revenue

RA 5447School BoardsC. Municipal School Board: (1) District Supervisor Chairman (2) Representative of the Municipal Mayor (3) Municipal Treasurer (4) The Representative of the Municipal Council chosen by the Council from among the members of the Council (5) The President or the duly-elected representative of the League of Parents-Teachers Associations.

Page 8: Sources of Revenue

Activities that could be financed by the SEF:(a)the organization and operation

of extension classes (b) the programming of the

construction and repair of elementary school buildings, acquisition of sites, and the construction and repair of workshops and similar buildings and accessories thereof

continued…..

RA 5447

Page 9: Sources of Revenue

(c) the payment and adjustment of salaries of public school teachers (d) the preparation, printing and/or purchase of textbooks, teachers' guides, forms and pamphlets(e) the purchase and/or improvement, repair and refurbishing of machinery, laboratory, technical and similar equipment and apparatus,

RA 5447

…..continued

continued…..

Page 10: Sources of Revenue

(f) the establishment of a printing plant (g) the purchase of teaching materials(h) the implementation of the existing program for citizenship development in barrio high schools, folk schools and adult education classes; (i) the undertaking of education research

RA 5447

…..continued

continued…..

Page 11: Sources of Revenue

(j) the granting of government scholarships to poor but deserving students(k) the promotion of physical education

RA 5447

…..continued

Page 12: Sources of Revenue

AN ACT PROVIDING FOR THE PROMOTION AND FINANCING OF AN INTEGRATED PHYSICAL EDUCATION AND SPORTS DEVELOPMENT PROGRAM FOR THE SCHOOLS IN THE PHILIPPINES

RA 5708

Page 13: Sources of Revenue

“The Schools Physical Education and Sports Development Act of 1969”

RA 5708

Program of Activities:(1) health education and nutrition (2) general physical fitness (3) competitive athletics (4) intramural and inter-unit athletic

competition within schools, districts and provinces

(5) an annual program of athletic competition within and among regions and in interscholastic or national meets

Page 14: Sources of Revenue

Creation of Physical Education and Sports Center DevelopmentConstruction and development

of sports centers in each province to be funded by PESCD Commission

Five-year coach development programFinanced from national

appropriations

RA 5708

Page 15: Sources of Revenue

Athletic fee of an amount not exceeding to ten pesos per annum from each college and university student, public or private.

Financing of regional and interscholastic meets:Host province from sale of admission

ticketsTransfers of general funds of

province or cityContributions of member institutions

(private schools)Donations from private sector

RA 5708

Page 16: Sources of Revenue

RA 6054

An act to Institute a Charter for Barrio High

Schools

Page 17: Sources of Revenue

RA 6054

“Barrio High School Charter”Equal opportunities for high school

education for all children of all the people of the Philippines

How?Barrio councilForty students Parents have signed a petition in writing BC resolution of approval to the

Superintendent of schools Recommendation from the

Superintendent for the opening of schools

Secretary of Education authorize the opening of barrio high schools

Page 18: Sources of Revenue

RA 6054

Financing1. Tuition fees paid by students which

amount shall not be higher than what is paid in the provincial high school

2. Other sources:a. 5% of the 10% of real estate property tax accrued to the Barrio General Fund appropriated by the BCb. 5M pesos or so much thereof appropriated by RA 5447 as aid to barrio high schools is hereby constituted as a special trust fund

Page 19: Sources of Revenue

RA 6054

Miscellaneous provisions

No barrio high school, except those existing at the time of the approval of this Act, may be authorized to open in the Poblacion nor within three kilometers radius of any existing high school: provided, that the Secretary of Education may determine by regulation the exceptions to the foregoing when public interest so requires.

Page 20: Sources of Revenue

RA 6728Amended by RA 8545

AN ACT PROVIDING GOVERNMENT ASSISTANCE TO STUDENTS AND TEACHERS IN PRIVATE EDUCATION, AND APPROPRIATING FUNDS THEREOF

Page 21: Sources of Revenue

RA 6728

“Government Assistance To Students and Teachers In Private Education Act."

Criteria for Assistancetuition fees charged by the schools socio-economic needs of each region overall performance of the schools academic qualifications financial needs of the students geographic spread and size of student

population.

Page 22: Sources of Revenue

RA 6728

Additional Criterion:

student grantees shall be enrolled in schools which have accredited programs or are applying for accreditation as determined by the Federation of Accrediting Agencies of the Philippines Philippine Association of Accredited

Schools, Colleges and Universities, Association of Christian Schools and

Colleges Accrediting Agency and the Philippine Association of Colleges

and Universities Commission on Accreditation.

Preference shall be given to students whose family income is not more P36,000

Page 23: Sources of Revenue

RA 6728

Assistance is also extended to: students of community colleges students in non-degree programs including vocational and technical courses

Page 24: Sources of Revenue

RA 6728

Forms of Assistance:(1) Tuition fee supplements(2) High School Textbook Assistance Fund(3) Expansion of the existing Educational Service

Contracting (ESC) Scheme; (4) The voucher system of the Private Education

Student Financial Assistance Program (PESFA); (5) Scholarship grants to students graduating as

valedictorians and salutatorians from secondary schools; (6) Tuition fee supplements to students in private

colleges and universities; (7) Education Loan Fund(8) College Faculty Development Fund.

Page 25: Sources of Revenue

RA 6728

Tuition fee supplementsa) < 1,500 /year tuition and other fees for S.Y. 1988-1989 and subsequent years

P290.00 –government voucherb) >P1,500/ year tuition and other

fees for 1988-1989 and subsequent years no assistance for tuition fees shall be granted by the GovernmentProvided, however, That the schools concerned may raise their tuition fees subject to consultation

Page 26: Sources of Revenue

RA 6728

High School Textbook Assistance Fund< 1,500 /year tuition and

other fees for S.Y. 1988-1989 and subsequent years

P1,500 –per studentExpansion of the existing Educational Service Contracting (ESC) Scheme

contracts with private schools whereby the Government shall shoulder the tuition and other fees of excess students in public high schools who shall enroll under this program

amount of assistance shall not exceed that determined as the per student cost in public high schools.

equalization scheme

Page 27: Sources of Revenue

RA 6728

Assistance to College freshmenThe Voucher System of Private Education

Student Financial Assistance (PESFA) ProgramTuition WaiverAllowance of ValedictoriansAllowance for other Honorees

Page 28: Sources of Revenue

RA 6728

Sources of Fund –General Appropriations Act for Fiscal Year 1989, Republic Act No. 6688

Other Sources (1) Portions of the coconut levies authorized under Republic Act No. 620 and Presidential Decree No. 1468 and other laws earmarked to finance scholarships for the benefit of deserving children of the coconut farmers, and the income thereof: (2) 20%- travel tax and airport departure tax collections; (3) 10%-any funds collected by the Sugar Regulatory Administration or the Philippine Coconut Authority for students in provinces where they are collected(4) 10%-the net income of the Development Bank of the Philippines; (5) Portions of the Overseas Welfare Fund to benefit the dependents or children of overseas workers; and (6) Any other lump sum appropriations or collections under the supervision and control of the Office of the President.

Page 29: Sources of Revenue

RA 6728

..\RA_DO\DO No. 35, s. 2012.pdf

Page 30: Sources of Revenue

RA 7880Roxas Law

AN ACT PROVIDING FOR THE FAIR AND EQUITABLE ALLOCATION OF THE DEPARTMENT OF EDUCATION, CULTURE AND SPORTS' BUDGET FOR CAPITAL OUTLAY

Page 31: Sources of Revenue

RA 7880

"Fair and Equitable Access to Education Act.“

Equitable allocation of the Department of

Education, Culture and Sports' (DECS) budget for capital outlay

primary objective in the use of any allocation shall be to eliminate classroom shortages

Page 32: Sources of Revenue

RA 7880

Definition of Terms:a) Capital outlay - refers to the provisions of the

General Appropriations Act, particularly those pertaining to the budget of the DECS for elementary and secondary education for

(i) the acquisition and improvement of sites: (ii) the construction, replacement,

rehabilitation and repair of buildings, classrooms, libraries, workshops, toilets and other structures; and

(iii) furniture, fixtures, and equipment such as, but not limited to, desks, chairs, laboratory and workshop implements, computers, books, and the other basic and essential tools for learning whose beneficial use shall exceed one (1) year; continued….

Page 33: Sources of Revenue

RA 7880

b) Classroom shortage refers to the number of classrooms whose

construction, in considering the number of students divided by the existing number of classrooms, shall result in a student-classroom ratio of 45:1

classrooms shall mean those exclusively used for instructional purposes and shall exclude offices, libraries, laboratories, workshops and the like.

…..continued

Page 34: Sources of Revenue

RA 7880

Formula on how to allocate resources for the Department of Education based on the school-age population  50% to be allocated pro-rata according to each

legislative district’s student population in relation to the total student population of the country; 

40% of the total capital outlay allocated only among those legislative districts with classroom shortages, pro-rata to the total classroom shortage of the country as determined by the DepEd; and,

 10% to be allocated as determined by the DepEd.

Page 35: Sources of Revenue

General Appropriations Act..\reports\Sch Fin DepEd 2012 GAA.pdf

Page 36: Sources of Revenue

DepEd OrdersDO 1, s 2012- POLICIES AND GUIDELINES THE

ALLOCATION OF BASIC LEARNING PACKAGES FOR KINDERGARTEN CLASSES

DO 8, S. 2012- IMPLEMENTATION OF P5,000 NET TAKE HOME PAY FOR DEPED PERSONNEL

..\RA_DO\DO No. 08, s. 2012.pdfDO 27, S. 2012- CHANGES IN AND ADDITIONAL

PROVISION TO DEPED ORDER NO. 98, S. 2011( Revised Guidelines on the Utilization of the Financial Support Fund to the Secondary Schools Special Education (SPED) Program) ..\RA_DO\DO No. 27, s. 2012 new.pdf

DO 28, S. 2012- GUIDELINES ON THE UTILIZATION OF THE FIVE HUNDRED THOUSAND PESOS (PhP500,000.00) ALLOCATION TO THE SECONDARY SCHOOLS OFFERING SPECIAL PROGRAM IN SPORTS (SPS)..\RA_DO\DO No. 28, s. 2012.pdf

DO 11, s 2012- AUTHORITY AND GUIDELINES ON THE HIRING OF LEGAL CONSULTANTS ..\RA_DO\DO No. 11, s. 2012 new.pdf

..\RA_DO\DO No. 01, s. 2012.pdf

Page 37: Sources of Revenue

DepEd OrdersDO 35, S. 2012- POLICIES AND GUIDELINES ON THE

IMPLEMENTATION OF THE GOVERNMENT ASSISTANCE TO STUDENTS AND TEAC EDUCATIONHERS IN PRIVATE (GASTPE) PROGRAM EFFECTIVE SCHOOL YEAR 2012-2013 ..\RA_DO\DO No. 35, s. 2012.pdf

DO 41, S. 2012- REVISED GUIDELINES ON THE OPENING OF CLASSES ..\RA_DO\DO No. 41, s. 2012.pdf

DO 66, S. 2012-AMENDMENTS IN DEPED ORDER NO. 41, S. 2012 (Revised Guidelines on the Opening of Classes)..\RA_DO\DO No. 66, s. 2012.pdf

DO. 52, S. 2012- GUIDELINES ON THE UTILIZATION OF FINANCIAL SUPPORT FOR THE MULTIGRADE SCHOOLS..\RA_DO\DO No. 52, s. 2012.pdf

DO 56, S. 2012- GUIDELINES ON THE UTILIZATION OF SUPPORT FUND TO SECONDARY SCHOOLS WITH SPECIAL PROGRAM IN THE ARTS (SPA) ..\RA_DO\DO No. 56, s. 2012.pdf

Page 38: Sources of Revenue

DepEd OrdersDO 57, S. 2012-GUIDELINES ON THE UTILIZATION OF

SUPPORT FUND TO SCIENCE & TECHNOLOGY-ORIENTED (ESEP) HIGH SCHOOLS ..\RA_DO\DO No. 57, s. 2012.pdf

DO 58, S. 2012- REVISED GUIDELINES ON THE PROVISION OF TEACHING AID AND TRANSPORTATION ALLOWANCES TO ALS MOBILE TEACHERS AND DISTRICT ALTERNATIVE LEARNING SYSTEM COORDINATORS (DALCs) ..\RA_DO\DO No. 58, s. 2012.pdf

DO 64, S. 2012- GUIDELINES ON THE UTILIZATION OF SUPPORT FUNDS FOR THE ACCREDITATION PROGRAM FOR PUBLIC SCHOOLS: THE PHILIPPINE ACCREDITATION SYSTEM FOR BASIC EDUCATION..\RA_DO\DO No. 64, s. 2012.pdf

Page 39: Sources of Revenue

DO 1, S. 2012

Page 40: Sources of Revenue

DO 8, S. 2012

Page 41: Sources of Revenue

DO 11, S. 2012

Page 42: Sources of Revenue

DO 11, S. 2012

Page 43: Sources of Revenue

DO 27, S. 2012

Page 44: Sources of Revenue

DO 27, S. 2012

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DO 28, S. 2012

Page 46: Sources of Revenue

DO 28, S. 2012

Page 47: Sources of Revenue

DO 28, S. 2012

Page 48: Sources of Revenue

DO 35, S. 2012

Page 49: Sources of Revenue

DO 35, S. 2012

Page 50: Sources of Revenue

DO 35, S. 2012

Page 51: Sources of Revenue

DO 35, S. 2012

Page 52: Sources of Revenue

DO 41, S. 2012

Page 53: Sources of Revenue

DO 41, S. 2012

DO 66, S. 2012

Amendments in DO 41, S 2012

Page 54: Sources of Revenue

DO 52, S. 2012

Page 55: Sources of Revenue

DO 52, S. 2012

Page 56: Sources of Revenue

DO 52, S. 2012

Page 57: Sources of Revenue

DO 56, S. 2012

Page 58: Sources of Revenue

DO 56, S. 2012

Page 59: Sources of Revenue

DO 57, S. 2012

Page 60: Sources of Revenue

DO 57, S. 2012

Page 61: Sources of Revenue

DO 58, S. 2012

Page 62: Sources of Revenue

DO 58, S. 2012

Page 63: Sources of Revenue

DO 64, S. 2012

Page 64: Sources of Revenue

DO 64, S. 2012

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DO 64, S. 2012


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