School Finance in

the
Philippine
Setting

Prepared by: Julie Ann Cory D. Jimenez

 Philippine National Budget
It is a financial plan to pursue priority
programs & projects of the government in line
with its economic growth & human
development thrusts.

It is an instrument for good governance, as

government agencies are accountable for the
delivery of measurable results through their
respective budgets.
Section 22, Article VII of the 1987 Constitution sets the tone for
the budgetary process.

The procedure in the preparation of the national budget is regulated

by law. On or before October 20 of each year, each department secret
ary submits to Department of Budget the estimated income and
expenditures of the bureaus and offices under his department for the
next fiscal year.

Upon receipt of all budget estimates of income and expenditures,

the Department of Budget and Management prepares the national b
udget.

Prior to this, however, the Budget secretary can investigate, revise,

examine, assemble, coordinate, and reduce or increase the budget es
timates of the different departments, bureaus and offices of the gove
rnment.
After preparing the budget, the Budget secretary submits
it to the President, who in turn submits it to Congress
within 30 days before the opening of the regular session.

The 1987 Constitution specifically provides that the

President "shall submit to the Congress within thirty days
from the opening of every regular session, as the basis of
the general appropriations bill, budget of expenditures a
nd sources of financing, including receipts from existing
and proposed revenue measures" ( Sec. 22, Art. VI).
Congress uses the budget submitted by the president as
the basis for the annual appropriation.

According to the 1987 Philippine Constitution, Congress "

may not increase the appropriation recommended by the
President for the operation of the Government as specifie
d in the budget" (Sec. 25(1), Art. VI).
Proposed 2019 National Budget,
Top Departments
 THE BUDGET CYCLE
Four Phases in Managing the National Budget:

 Budget Preparation
 Budget Legislation
 Budget Execution
 Budget Accountability

During the preparation phase, the Executive prepares the proposed National
Budget. This is followed by the legislation phase where the Congress
authorize the General Appropriations Act. In the execution phase, agencies
utilize their approved budgets and during the accountability phase the
executive phase, agencies utilize their approved, the executive monitor and
evaluate the use of the budget.

DEPARTMENT OF EDUCATION
 1. Budget Call 2. Citizen Engagement 3. RDC Consultations 4. Program Convergenc 5. Agency Tier 1 Proposals (
e Ongoing
Jan of Prior FY Fiscal Year Before Tier 1 & 2 Proposals Before Tier 1 & 2 Proposals
Expenditures)
) Before Tier 1 & 2 Proposals
February of Prior FY
PREPARATION
9. Audit Report 6. Tier 1Deliberations
Within Next FY March of Prior FY

8. DBCCYear-End Report 7. Budget Priorities Framewo

Within Next FY rk
April of Prior FY

7. DBCC Mid-Year Report 8. Agency Tier2 Proposals

September of FY (New/
Expanded Spending)
May of Prior FY

6. In-Year Reports 9. Tier 2 Deliberations

Monthly & Quarterly June-July of Prior FY
ACCOUNTABILI

10. Presentation to President

5. Performance Review
& Cabinet
Throughout FY
July of Prior FY

4. Agencies’ Accountability 11.Confirmation & Finalizati

TY

reports THE BUDGETCYCLE on July of Prior FY

Monthly & Quarterly
The budget and management reforms implemented since 2010 have strength
3. Monitoring & Evaluation ened the manner by which the government prepares,authorizes, 12. The President’s Budget
Throughout FY implements, and accounts for the use of the National Budget. July-August of Prior FY

The four phases of the Budget Cycle overlap in continuing cycles.

1. House Deliberations
2. Citizen Engagement While the Executive implements the Budget for the current year, i August-October of Prior FY
Throughout FY
t

LEGISLATION
1. Performance Targets also prepares the Budget for the next fiscal year or defends it befor 2. Senate Deliberations
October-December of Prior FY e Congress. At the same time, the government monitors, evaluates, September-November of Prior F
Y
and reports on actual performance year-round.
3. Bicameral Deliberatio
6. Disbursement ns
Throughout FY November-December of Prior F
Y
5. Cash Allocation 4. Ratification& Enrollmen
January (Comprehensive) and T t
EXECUTION
hroughout FY December of Prior FY

3. Allotment Release 2. Budget Program 1. Early Procurement Activitie 5. Enactment of the GAA
4.Obligation s
January (Comprehensive) and T October-December of Prior FY December of Prior FY
Throughout FY October-December of Prior FY
hroughout FY
1.BUDGET PREPARATION
This starts with the Budget Call and ends with the President’s
submission of the proposed budget to Congress.
Budget Stakeholders
DBCC sets
parameters Call Consultation

Agency
Technical Budget
Executive
Budget Proposal
Review Hearings s

Consolidation, Presentation The

Validation & C To President President’s
Budget
onfirmation & Cabinet

DEPARTMENT OF EDUCATION
 BUDGET PREPARATION

1. The Budget Call

At the beginning of the budget preparation year, the
Department of Budget and Management (DBM) issues the
National Budget Call to all agencies (including state univer
sities and colleges) and a separate Corporate Budget Call
to all GOCCs and GFIs.

The budget Call contains budget parameters (including

macroeconomic and fiscal and agency budget ceilings) as
set beforehand by the Development Budget Coordination
Committee (DBCC); and policy guidelines and procedures in
the preparation and submission of agency budget proposals.

DEPARTMENT OF EDUCATION
BUDGET PREPARATION

2. Stakeholder Engagement
A new feature in budget preparation which seeks
to increase citizen participation in the budget
process, departments and agencies are tasked
to partner with civil society organizations (CSOs)
and other citizen-stakeholders as they prepare
their agency budget proposals.

This new process, which was piloted in the

preparations of the 2012 National Budget, is now
being expanded towards institutionalizations.

DEPARTMENT OF EDUCATION
BUDGET PREPARATION
Department and GOCCs Mandated to Conduct CSO
Consultation

DEPARTMENT OF EDUCATION
BUDGET PREPARATION
3. Technical Budget Hearing
These are conducted after departments and
agencies submit their Agency Budget Proposal
to the DBM. Here, agencies defend their
proposal budget before a technical panel of DB
M, based on performance indicators on output
targets and absorptive capacity. DBM bureaus
then review the agency proposals and prepare
recommendations.

DEPARTMENT OF EDUCATION
BUDGET PREPARATION

4.Executive Review
The recommendations are presented before
an Executive Review Board which is compose
d of the DBM Secretary and senior officials.
Deliberations here entails a careful
prioritization of programs and corresponding
support, vis-a vis the priority agenda of the
national government.
Implementation issues are also discussed
andresolved.

DEPARTMENT OF EDUCATION
BUDGET PREPARATION
5. Consolidation, Validation
and Confirmation
DBM then consolidate the recommended
agency budgets and recommendations into a
National Expenditure Program and a Budget
of Expenditures and Sources of Financing
(BESF).
As part of the consolidating process, the
deliberations by the DBCC determine the agency
and sectoral allocation of the approved total
expenditure ceiling, in line with the macro
economic and fiscal program. Heads of major
departments are DEPARTMENT
invited to this meeting.
OF EDUCATION
BUDGET PREPARATION
6. Presentation to President and Cabinet

The proposed budget is presented by DBM, to

gether with the DBCC, to the President and Ca
binet for further refinements of prioritization. Aft
er the President and Cabinet approve the prop
osed National Expenditure Plan, the DBM prep
ares and finalizes the budget documents to be
submitted to Congress.

DEPARTMENT OF EDUCATION
BUDGET PREPARATION
. The President’s Budget

The budget preparations phase ends with th

e submission of the proposed national budg
et –the “President’s Budget”-to Congress.

The President’s Budget consist of the following d

ocuments, which help legislators analyze the cont
ents of the proposed budget:
7

DEPARTMENT OF EDUCATION
 BUDGET PREPARATION
8. The President’s Budget
President’s Budget Message (PBM)
This is the President explains the policy framework and priorities
in the budget
Budget of Expenditures and Sources of Financing (BESF)

Mandated by the Constitution, this contains the macroeconomic

assumptions, public sector context (including overviews of LGU
and GOCC financial positions), breakdown of the expenditures
and funding sources for fiscal year and the two previous year.

DEPARTMENT OF EDUCATION
 BUDGET PREPARATION
National Expenditure Program (NEP)
This contain the details of spending for each department and a
gency by program, activity
or project and is submitted in the form of a proposed General
Appropriations Act.

Details of Selected Programs and Projects

This contains a more detailed disaggregation of key programs
, projects and activities in the NEP, especially those in line wit
h the national government’s development plan.

Staffing Summary
This contains a summary of the staffing complement of each
department and agency, including number of positions and
amounts allocated for the same.
DEPARTMENT OF EDUCATION
2.BUDGET LEGISLATION
- also called the “ Budget Authorization phase,”
this starts upon the House speaker’s Receipt of the
President’s Budget and ends with the President’s
enactment of the General Appropriations Act
(GAA).

DEPARTMENT OF EDUCATION
 BUDGET LEGISLATION
The House of Representative, in plenary, assigns the President’s
Budget to the House Appropriations Committee. The Committe
e and its Sub-Committee then schedule and conduct hearing
on the budgets of the departments and agencies and
scrutinize their respective programs and projects. It then crafts
the General Appropriations Bill (GAB).

In plenary session, the GAB is sponsored, presented and defend

ed by the Appropriations Committee and Sub-Committee
Chairmen. As in all other laws, the GAB is approved on Second
and Third Reading before transmission to the Senate.
(Note: In the First Reading, the President’s Budget is assigned to
the Appropriations Committee).

DEPARTMENT OF EDUCATION
BUDGET LEGISLATION
1. House Deliberations
•As in the House process, the Senate conducts its own
committee hearing and plenary deliberations on the
GAB. Budget deliberations in the Senate formally start
after the House of Representatives transmits the GAB.
For expediency, however, the Senate Financing
Committee and Sub-Committees usually start hearings
on the GAB even House deliberations are ongoing.
• The Committee submits its proposed amendments to
the GAB to plenary only after it has been formally trans
mitted by the House.

DEPARTMENT OF EDUCATION
BUDGET LEGISLATION
2. Senate Deliberations
As in the House process, the Senate conducts its own
committee hearing and plenary deliberations on the
GAB. Budget deliberations in the Senate formally start
after the House of Representatives transmits the GAB.
For expediency, however, the Senate Finance
Committee and usually start hearings on the GAB even
as House deliberations are ongoing.

The Committee submits its proposed amendments to

the GAB to plenary only after it has been formally
transmitted by the House.

DEPARTMENT OF EDUCATION
BUDGET LEGISLATION
3. Bicameral Deliberations

Once both House of Congress have finished their

deliberations, they will each constitute a panel to the
Bicameral Conference Committee. This committee
will then discuss and harmonize the conflicting
provisions of the House and Senate Versions of the
GAB. A harmonized version of the GAB is thus
produced.

DEPARTMENT OF EDUCATION
BUDGET LEGISLATION

4. Ratification and Enrollment

The Harmonized or “Bicam” Version is then submit

ted to both Houses, which will the vote to ratify the
final GAB for submission to the President. Once
submitted to the President for his approval, the
GAB is considered enrolled.

DEPARTMENT OF EDUCATION
BUDGET LEGISLATION

5. The Veto Message

The President and DBM then review the GAB an

d prepare a Veto Message, where budget items
subjected to direct veto or conditional
implementation are identified, and where general
observations are made. Under the Constitution,
the GAB is the only legislative measure where the
President can impose a line-veto (in all other
cases, a law is either approved or vetoed in full).

DEPARTMENT OF EDUCATION
BUDGET LEGISLATION
6. Reenactment

When the GAA is not enacted before fiscal year starts,

the previous years’s GAA is automatically reenacted.
This means that agency budgets for programs,
activities and projects remain the same.

Funding for programs or projects that have already

been terminated is realigned for other expenditures.
Because reenactments are tedious and prone to
abuse

DEPARTMENT OF EDUCATION
DEPARTMENT OF EDUCATION
 BATAS PAMBANSA BILANG 232
AN ACT PROVIDING FOR THE ESTABLISHM
ENT AND MAINTENANCE OF AN
INTEGRATED SYSTEM OF EDUCATION.

CHAPTER 5
School Finance and
Assistance
Section 33. Declaration of Policy - It is hereby declar
ed to be the policy of the State that the national gover
nment shall contribute to the financial support of educ
ational programs pursuant to goals of education as d
eclared in the Constitution. Towards this end, the gov
ernment shall:
1. Adopt measures to broaden access to education
through financial assistance and other forms of inc
entives to schools, teachers, pupils and students;
and
2. Encourage and stimulate private support to educ
ation through, inter alia, fiscal and other assistance
measures.
A. FUNDING OF REPUBLIC SCHOOLS
Section 34. National Funds - Public school
shall continue to be funded from national
funds: Provided, That local governments
shall be encouraged to assume operation of
local public schools on the basis of national
fund participation and adequate revenue so
urces which may be assigned by the
national government for the purpose.
Section 35. Financial Aid Assistance to
Public Secondary Schools - The national
government shall extend financial aid and
assistance to public secondary schools
established and maintained by local gove
rnments, including barangay high schools
.
Section 36. Share of Local Government -
Provinces, cities and municipalities and
barangays shall appropriate funds in their
annual budgets for the operation and
maintenance of public secondary schools
on the basis of national fund participation.
Section 37. Special Education Fund -
The proceeds of the Special Education Fund
accruing to local governments shall be used excl
usively for the purposes enumerated in Section
1 of Republic Act No. 5447, and in accordance
with rules and regulations issued by the Ministry
of Education, Culture and Sports and the
Ministry of the Budget. Said proceeds shall be
considered a local fund and shall be subject to
Presidential Decrees No. 477, Presidential
Decree No. 1375 and other applicable local bud
get laws and regulations.
Sec. 38. Tuition and other School Fees
Secondary and post-secondary schools may
charge tuition and other school fees, in
order to improve facilities or to
accommodate more students.
B. FUNDING OF PRIVATE SCHOOLS
Section 40. Funding of Private Schools -
Private schools may be funded from their
capital investment or equity contributions
, tuition fees and other school charges,
grants, loans, subsidies, passive
investment income and income from
other sources.
Sec. 41. Government Assistance. — The
government, in recognition of their
complementary role in the educational
system, may provide aid to the programs of
private schools in the form of grants or
scholarships, or loans from government
financial institutions: Provided, That such
programs meet certain defined educational
requirements and standards and contribute
to the attainment of national development go
als.
Sec. 42. Tuition and Other Fees. —
Each private school shall determine its
rate of tuition and other school fees or
charges. The rates and charges adopted
by schools pursuant to this provision shall
be collectible, and their application or use
authorized, subject to rules and
regulations promulgated by the Ministry of
Education, Culture and Sports.
Section 43. Income from Other Sources -
Any private school duly recognized by the go
vernment, may receive any grant and legacy,
donation, gift, bequest or devise from any
individual, institution, corporation, foundation,
trust of philanthropic organization, or
research institution or organization as may b
e authorized by law.
Furthermore, private schools are authorized
to engage in any auxiliary enterprise to
generate income primarily to finance their
educational operations and/or to reduce the
need to increase students' fees.
Section 44. Institutional Funds - The
proceeds from tuition fees and other
school charges, as well as other income of
schools, shall be treated as institutional
funds. Schools may pool their institutional
funds, in whole or in part, under joint man
agement for the purpose of generating ad
ditional financial resources.
 Procedures followed in Financing Education by
the Municipal, City, Provincial, and National
Governments

• There is no special education tax fixed by law in the

Philippines.
• Municipalities, municipal elementary education by vi
rtue of Commonwealth Act No. 586 which placed th
e responsibility of support for elementary education
on the National Government.
• Local entities may set aside sums from their genera
l fund income if they can afford, but it is optional.
 Procedures followed in Financing Education by
the Municipal, City, Provincial, and National
Governments

• The National Government has assumed the greater

burden of support for:
– Elementary schools in the whole country
– Regional normal schools, vocational schools,
specials schools and partially even provincial se
condary schools.
– Chartered colleges and universities
• The construction and repair and improvement of s
chool buildings remain the
legal responsibilities of provinces, municipalities and
cities
 Financial Aspects of Educational Planning
Running schools and improving them cannot take
place without the proper resources, and it all star
ts with money.

Finance is the lifeblood of any education system,

making it possible to build schools, hire and train
teachers, and equip classrooms with learning
materials and technology.
Financial Management Objective

This FMOM (Financial Management Objective)serves as

a reference material for Officials, Employees, and other i
nterested public and private stakeholders of the DepEd.
This is a big leap towards the eventual integration and
automation of government financial systems.

DEPARTMENT OF EDUCATION
Financial Management Objective
A. Support for process effectiveness and efficiency

Maintaining a solid and operative Public Financial

Management system requires support for its continued
effectiveness and efficiency. DepEd has embarked on
creating this FMOM as a guide for their officers, employees,
particularly its financial managers and staff, and other interest
ed parties.

DEPARTMENT OF EDUCATION
Financial Management Objective
B. A tool for good governance

Good governance entails proper fiscal discipline.

There is an increasing realization that PFM, as a measure
for the government's overall fiscal discipline, should ensure
that the allocation of resources to priority needs is optimal.

The FMOM clearly defines the appropriate financial

systems and procedures, ensuring sound control mechanis
ms are in place.

DEPARTMENT OF EDUCATION
Financial Management Objective
C. An Instrument for Transparency and Accountability

The quality of decisions made for the use of public

funds must adhere to the precepts of Transparency and
Accountability that are interdependent variables in quality
decision-making.

The FMOM is DepEd's leverage in its commitment

for transparency and accountability to ensure the effective
use of public internal and external resources.

DEPARTMENT OF EDUCATION
 Financial Management Objective
DepEd's Organizational structure based on RA 9155(Govern
ance of Basic Education Act of 2001) and revised by EO 366
(Rationalization Plan of 2004)

To operationalize decentralization as provided under RA 9

155, the hierarchical structure and functions of DepEd across all
services and covering all levels is distinctly defined. The
structure depicts the line of authority and span of control that
identifies the responsibilities of its personnel. It provides
guidance and clarity on the deployment and utilization of
education resources. As specified in the law, it also "defines the
roles and responsibilities of and provides resources to the field
offices which shall implement educational programs, projects
and services in communities they serve
DEPARTMENT OF EDUCATION
A review of the operations and organizational structure
of government brought about the 'Rationalization Plan'
as directed in E.O. No. 366 s. 2004. To give more align
ment throughout the organization, further review and
revision of DepEd's Rationalization Plan was continued
in CY 2011 until its approval on 15 November 2013 by
DBM. DepEd Order No. 52 s. 2015 dated October 30,
2015 prescribed the new organizational structures of
the DepEd Central, Regional, and Schools Division
offices.

DEPARTMENT OF EDUCATION
Central Office

DEPARTMENT OF EDUCATION
Regional Office

DEPARTMENT OF EDUCATION
Division Office

DEPARTMENT OF EDUCATION
Financial Management Structure

Division Office Accounting Unit

DEPARTMENT OF EDUCATION
Financial Management Structure

The Secretary exercises overall supervision and

control over the entire department. Notwithstanding the
primary authority of the Secretary over all financial
transactions, delegation of financial signing authority
down to the lowest unit of the organization is properly
laid down in DepEd Order No. 67, 2016.

DEPARTMENT OF EDUCATION
DepEd reports increased budget utilization, closes gap
of underspending in education

A three-year comparison of DepEd’s budget utilization s

hows a massive decline in underspending—from 12% i
n 2015, to 10% in 2016, and finally, to only 3% in 2017.

Year Allotment Unutilized Allot Underspending

ment Rate
2015 351,113,569,961 42,977,602,361 12%

2016 412,434,829,282 42,999,708,837 10%

2017 471,982,544,896 15,734,573,153 3%

Source: COA-AOM dated April 24, 2018

Transparency is the state in which all relevant informati
on is fully and freely available to the public. It is the
responsibility of all agency heads to make sure that t
he general public is well informed especially when it
comes to financial matters.

“ An informed citizenry will help strengthen our d

emocratic life, but an uninformed citizenry will
break our freedom”
 References:
http://www.gov.ph/2015/08/25/bottom-up-budgeting-summit-shows-programs-progress/
Bottom-up Budgeting summit shows program’s progress August 25, 2015
http://www.rappler.com/move-ph/issues/budget-watch/145988-proposed-2017-national-b
udget What's in
the proposed 2017 national budget? Aika Rey Published 10:00 AM, September 17, 20
16
http://www.businessmirror.com.ph/duterte-admin-drops-aquinos-grassroots-budgeting-str
ategy/
http://business.inquirer.net/225157/govt-adopts-new-system-budget-setting Gov’t adop
ts new system in budget setting Philippine Daily Inquirer / 12:22 AM February
25, 2017
http://www.dbm.gov.ph/wp-content/uploads/2016/PREXC/PREXC.pdf

https://jfvambrosio.wordpress.com/2010/05/17/government-budgeting-experience-in-the-
philippines/
http://www.dbm.gov.ph/wp-content/uploads/Issuances/2017/National%20Budget%20
Circular/NBC-
 References:
http://www.gov.ph/the-philippine-constitutions/the-1987-constitution-of-the-repu
blic-of-the-philippines/”b. Book VI, Executive Order No. 292 series 1987 entitle
d National Government Budgeting
http://www.gov.ph/1987/07/25/executive-order-no-292/
https://prezi.com/ocejherccx2m/source-of-funds-in-philippine-education/
https://www.dbm.gov.ph/wp-content/uploads/Executive%20Summary/2016/Bud
get%20Cycle.pdf
https://www.dbm.gov.ph/wp-content/uploads/2012/03/PGB-B2.pdf
file:///C:/Users/SummerWinter/Downloads/budgetarysystembudgetprocessofth
ephilippinegovernment-170515164049.pdf
https://hrepreflibrarian.wordpress.com/2013/03/07/the-budget-process-the-phili
ppine-congress/
http://www.oecd.org/economy/growth/45529800.pdf
http://www.deped.gov.ph/wp-content/uploads/2018/09/DO_s2018_035-1.pdf
https://www.lawphil.net/statutes/bataspam/bp1982/bp_232_1982.html
https://www.slideshare.net/ruelmanzano/administration-of-school-financing
Task 1
Arrange the following guidelines
according to system of budgeting
is being done in our country.
 System Used by the local Governments
If approved, the resolution of the local government is
1 signed by the chairman of the council and local
. executive
2 If the budget approves,it is becomes legal and valid,
otherwise it does not become operative

3 A budget is prepared by the treasurer

4 Submitted to the municipal council

5 Proposed budget is signed by all officials concerned

 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

• If approved, the resolution of the local government is

4 signed by the chairman of the council and local
executive
• If the budget approves,it is becomes legal and valid
5 , otherwise it does not become operative
 Procedure followed by the National Government

The Division of School Finance of the General Office of

1 the Bureau of Public Schools then consolidates reports
and submit to the Secretary of Education

The Sec. of Education submits the proposal to the Budget

2 Commission under the Office of the Presidents of the
Philippines.

The Division superintendents asked to submit an estimate

3
of the needs
Procedure followed by the National Government

The Division superintendents asked to submit an estimate

1
of the needs.

The Division of School Finance of the General Office of

the Bureau of Public Schools then consolidates reports
2 and submit to the Secretary of Education

The Sec. of Education submits the proposal to the Budget

Commission under the Office of the Presidents of the
3 Philippines.
4 In January, each year, the President submits the budget
for the entire government of Congress for approval.

The enire budget has finally approved by the

5 Congress and the President is printed for the
distribution to all offices concerned.

After Congress has acted on the National Budget,

6
the President signs it and become operative

The directors of the Bureaus and thier Secretaries are

7 summoned by the appropriation committees of the
House and Senate for hearing on the justification of thi
er proposals.
 In January, each year, the President submits the budget
for the entire government of Congress for approval.
4

The directors of the Bureaus and thier Secretaries are

5 summoned by the appropriation committees of the
House and Senate for hearing on the justification of thi
er proposals.

After Congress has acted on the National Budget,

6 the President signs it and become operative

The enire budget has finally approved by the

Congress and the President is printed for the
7 distribution to all offices concerned.
 Procedure in the Expenditure of Funds

The Budget Office which is the disbursing agency notifies

1 the Offices concerned of the amounts availabale for
release for the first quarter (July to September)

The Budget Commission releases the first allotment

2 based on the approved national budget.

•The Director of Public Schools notifies the Division

3
Superintendent of Schools of the allotment for his
division by quarter.
 Procedure in the Expenditure of Funds

The Director of Public Schools notifies the Division

1 Superintendent of Schools of the allotment for his
division by quarter.

2 The Budget Commission releases the first allotment

based on the approved national budget.

The Budget Office which is the disbursing agency notifies

3 the Offices concerned of the amounts availabale for
release for the first quarter (July to September)
 Procedure in the Expenditure of Funds
•The salaries
The salaries for
forr the the
national national
teachers areteachers are
paid by checks paid
through by
I.B.M. checks
The Superin
tendent is rewuired to submit to the General Office his program of expenditure
4 through I.B.M. The Superintendent is rewuired to submit
to the General Office his program of expenditure

•The report
The report of expenditure
of expenditure submitted
submitted from from the
the field is forwarded field
by the is
Director to the
Secretary of Education.
5 forwarded by the Director to the Secretary of Education.

These requisitions are then examined and scrutinized by

6 the Office of teh Secretary of Education.
 Procedure in the Expenditure of Funds

The report of expenditure submitted from the field is

4
forwarded by the Director to the Secretary of Education.

These requisitions are then examined and scrutinized by

5 the Office of teh Secretary of Education.

The salaries for the national teachers are paid by checks

through I.B.M. The Superintendent is rewuired to submit
6
to the General Office his program of expenditure