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Transcript of Sources of Revenue
Sources of Revenue
Sources of Revenue
RA 5447RA 5708RA 6054RA 6728RA 7880GAA
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.
RA 5447Special Education FundAdditional Tax on real Property
Taxes on Virginia-Type Cigarettes
Duties on imported leaf tobacco
School Boards
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.
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.
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.
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
(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…..
(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…..
(j) the granting of government scholarships to poor but deserving students(k) the promotion of physical education
RA 5447
…..continued
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
“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
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
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
RA 6054
An act to Institute a Charter for Barrio High
Schools
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
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
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.
RA 6728Amended by RA 8545
AN ACT PROVIDING GOVERNMENT ASSISTANCE TO STUDENTS AND TEACHERS IN PRIVATE EDUCATION, AND APPROPRIATING FUNDS THEREOF
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.
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
RA 6728
Assistance is also extended to: students of community colleges students in non-degree programs including vocational and technical courses
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.
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
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
RA 6728
Assistance to College freshmenThe Voucher System of Private Education
Student Financial Assistance (PESFA) ProgramTuition WaiverAllowance of ValedictoriansAllowance for other Honorees
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.
RA 6728
..\RA_DO\DO No. 35, s. 2012.pdf
RA 7880Roxas Law
AN ACT PROVIDING FOR THE FAIR AND EQUITABLE ALLOCATION OF THE DEPARTMENT OF EDUCATION, CULTURE AND SPORTS' BUDGET FOR CAPITAL OUTLAY
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
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….
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
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.
General Appropriations Act..\reports\Sch Fin DepEd 2012 GAA.pdf
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
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
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
DO 1, S. 2012
DO 8, S. 2012
DO 11, S. 2012
DO 11, S. 2012
DO 27, S. 2012
DO 27, S. 2012
DO 28, S. 2012
DO 28, S. 2012
DO 28, S. 2012
DO 35, S. 2012
DO 35, S. 2012
DO 35, S. 2012
DO 35, S. 2012
DO 41, S. 2012
DO 41, S. 2012
DO 66, S. 2012
Amendments in DO 41, S 2012
DO 52, S. 2012
DO 52, S. 2012
DO 52, S. 2012
DO 56, S. 2012
DO 56, S. 2012
DO 57, S. 2012
DO 57, S. 2012
DO 58, S. 2012
DO 58, S. 2012
DO 64, S. 2012
DO 64, S. 2012
DO 64, S. 2012