Law Summary
Authorized Uses of the Special Education Fund
- Organization and operation of extension classes for Grade I entrance, including staffing positions
- Construction, repair, and site acquisition for elementary school buildings and vocational-technical facilities
- Payment and adjustment of teachers’ benefits under R.A. No. 4670
- Preparation, printing, and purchase of approved textbooks, teachers’ guides, forms, and pamphlets
- Procurement and maintenance of equipment and apparatus for secondary vocational courses
- Purchase of teaching materials for elementary and secondary education
- Support for citizenship development programs in various alternative education settings
- Promotion of physical education activities, including athletic meets
Priority and Allocation Guidelines
- Priority activities differ between provinces (items d, c, e) and cities/municipalities (items a, c, d)
- Secondary priorities cover other allowable activities
- A strict priority system mandates meeting higher priority needs fully before allocating funds to lower-priority activities
Prohibited Uses and Limitations
- No funding of salaries to non-elementary school teachers or officials outside specified positions
- Prohibition on financing construction unrelated to school buildings or acquisition of motor vehicles
- No allocation for maintenance of other government offices or sponsorship of fairs and contests
Personal Services and Personnel Provisions
- Local School Boards to support extension positions until national budget absorption
- Joint development by Budget and Education Ministries of standards and absorption mechanisms
- Priority absorption of Local School Board extension positions into national budget
- Allowance caps based on local government unit class: 100% (1st class), 75% (2nd/3rd class), 50% (4th and lower)
- Definition of teachers restricted to those under the Magna Carta, excluding details in non-teacher roles
- Limit on personal service expenditures to 60% of total Local School Board budget unless authorized
Textbooks and Instructional Materials Procurement
- Priority for textbooks approved by the Textbook Board Secretariat
- Purchase of materials exclusively through the Instructional Materials Corporation
- Immediate operationalization of the Corporation using existing Textbook Board resources and staff without salary reduction
Financial Procedures and Support Mechanisms
- Local government units may loan funds from their General and Trust Funds to cover Local School Board temporary deficiencies
- Terms and conditions of loans subject to local government discretion
Budget Process and Enforcement
- Budget proposals initiated by Division Superintendent or District Supervision member
- Submission must adhere to the established priority system
- The Commission on Audit and Office of Budget and Management to ensure compliance within their jurisdictions
- The Minister of Budget to enforce guidelines in budget approval
- The Commission on Audit to disallow non-compliant expenditures during audits