Role of the Department of Public Instruction
- Tasked with revising the elementary school curriculum to achieve the stated objectives
- Required to adjust the academic calendar to align school vacations with Philippine working seasons
- Revised curriculum to be approved by the President and implemented by school year 1941-1942
Admission Age and Duration of Elementary Schooling
- The minimum entry age for public elementary schools may be raised up to 9 years with Presidential approval
- Duration of elementary instruction (primary and intermediate) can be reduced but not less than 5 years
- Changes in admission age do not affect students enrolled before school year 1940-1941
Compulsory Attendance and Exceptions
- Mandatory school attendance until completion of primary course
- Exceptions allowed if:
- School is over three kilometers away and inaccessible
- Child is mentally or physically unfit (certificate required)
- Economic hardship prevents continuation
- Child transfers to a private school
- Non-compliance by parents/guardians subject to fines ranging from 20 to 50 pesos
Measures to Accommodate Enrollment
- Secretary of Public Instruction, with Presidential approval, may authorize multiple complete sessions per day or other measures to maximize enrollment capacity
Financing of Public Elementary Education
- National Government to support public elementary education starting 1940-1941 school year
- Chartered cities to support intermediate classes, but National Government may assist cities financially unable
- Municipalities, municipal districts, or chartered cities to acquire school sites through purchase or donation, with possible waiver of standard size with Presidential approval
- Matriculation fees for intermediate grades limited to 2 pesos, proceeds to fund library books, equipment, and athletic activities
Tax Revenue Allocation for School Funding
- 50% of Residence Tax proceeds allocated between provinces (half) and chartered cities, municipalities, and municipal districts (half) based on population
- Remaining 50% goes to National Government, while chartered cities continue to receive their rightful shares
- Specific allocation from National Internal Revenue Code taxes:
- 3/7 of specified agricultural and factory-related taxes to provinces, rest to National Government
- 2.5% of income tax to provinces; rest to National Government
- 2.5% heritage/gifts tax to provinces; 2.5% to municipalities; 95% to National Government
- Proceeds to provinces/municipalities apportioned by population
- Annual allotments of 9-10% of certain tax revenue to provinces split between general and road/bridge funds
- Previous entitlements of chartered cities retained
Disestablishment of Municipal School Funds
- Effective July 1, 1940, school funds in municipalities and districts are disestablished
- Remaining funds revert to municipal general fund
- Post-June 30, 1940, funds normally accruing to municipal schools but not transferred to National Government accrue to municipal general fund
- No tuition fees allowed for intermediate instruction in municipalities; fees collected in 1940-1941 to be refunded
Repeal of Conflicting Laws
- Erasure of several provisions and sections from previous Commonwealth Acts (381, 465, 466) that conflict with this Act
Effectivity
- The Act took effect immediately upon approval on August 7, 1940.