1. BUDGETING THE
EDUCATIONAL
PLAN
Julia S. Yarra
Teacher I/ Villa Cerveza ES-Victoria District

2. A. BUDGETING
is the translation of programs, projects
and activities into their resource
requirements which are expressed in
monetary financial terms.
It allocates resources to specific actions
deemed necessary to achieve
predetermined objectives.

3. STEPS ON BUDGETING PROCESS
1. Identification of programs, projects and
activities
2. Identification of resources
3. Costing of resources
4. Preparation of the budget
5. Securing official authorization to allocate and
use resources

4. B. PLANNING AND BUDGETING
LINKAGE
1. National Level
-the educator sector plan is responsibility of
DECS
2. Regional and Local Level
-the planning-budgeting linkage is established
through the Regional Development Investment
Program (RDIP)

5. C. MAJOR TYPES OF BUDGETING
ACCORDING TO BACANI
1. Line-Item Budgeting
-most widely used budgeting system.
-not goal-oriented
-the budget merely consists of a listing of items every
agency of the government to be funded.
-also contains statements of estimated receipts and
expenditures for the fiscal year for which it is intended
based on the results of operation during the preceding year.

6. C. MAJOR TYPES OF BUDGETING
ACCORDING TO BACANI
2. Performance Budgeting
- management-oriented system of
budgeting which measures actual or estimated
results in terms of benefits accruing to the
public and their unit costs.
-based on receipts and expenditures but
also includes brief description of what is to be
achieved after each item of expenditure.
-a goal-oriented design.

7. II. NATIONAL BUDGET PROCESS
A. Budget Preparation
Each department or agency of the government is given a
ceiling or budget level.
Development Budget Coordination Committee(DBCC) - a
NEDA Board Committee, determines the budget level.
-composed of the Secretaries of the Budget, NEDA,
Finance and the Governor of the Central Bank of
thePhilippines.
-estimates the anticipated revenues of the
government

8. II. NATIONAL BUDGET PROCESS
B. Budget Authorization
Congress discusses the budget with focus
on policy, budget levels, thrusts and
strategy.
The legislative body is prohibited from
increasing the total appropriations
submitted by the President in the budget
proposal.

9. II. NATIONAL BUDGET PROCESS
C. Budget Execution
Authorized appropriations can only be available
after complying with established guidelines or
procedures. (Bacani)
1.The Head of an agency should submit a request for
allotment and funds to theSecretary of Budget.
2.Based on the allotment system, the fiscal system is
divided into four quarters, with the quarters
starting on the first day of January, April, July, and
October.

10. II. NATIONAL BUDGET PROCESS
3.Request for allotment will be approved by the
Secretary of the Budget .
4.At the end of every quarter, the head of
each department, office or agency willreport
to the Budget Secretary.
5.The Budget Secretary is authorized to
modify and amend any allotment
previouslyissued

11. II. NATIONAL BUDGET PROCESS
6. The approved expenditures programs
will be the basis for fund releases during
the fiscal period subject to the policies,
rules and regulations.
7. The DBM may authorize the use of
savings realized by an agency during a
given year to meet non-recurring
expenditures in a subsequent year.

12. D. BUDGET ACCOUNTABILITY
The concept of accountability in
budgeting gives emphasis to the
results of expenditures allocated and
incurred.
 It refers to the evaluation of the
quantitative and qualitative measures
of an agency performance as reflected
in the units of work measurement and
other indicators of agency
performance.

13. D. BUDGET ACCOUNTABILITY
1.The Commission on Audit (COA) conducts a
continuing review of the budgetaryprogram
and project structure of each agency or
ministry.
2.Heads of ministries or agencies of the
government submit a semi-annual report
of their accomplishments to the Secretary of
Budget and to COA on both work andfinancial
results.

14. D. BUDGET ACCOUNTABILITY
3.Accountability constitutes:
a.Periodic reporting by agencies of performance under their approved
budget.
b.Tope management review of government activities and the fiscal and
policylimitations thereof.
c.Actions of the COA in assuring fidelity of officials and employeesin
carryingthe intent of the Legislative Body and the President with
regard to thehandling of receipts expenditures.

15. III. BUDGETING FOR THE EDUCATION
SECTOR
A. Peculiarities of the Education Budget
1. A sizeable portion of the education budget is
already predetermined by fixed expenditure
commitments.
2. Considerable pressure is exerted on the
education budget by inflation andenrollment
growth.

17. BUDGETING FOR THE EDUCATION
SECTOR
3. The Constitutional mandate for free public
elementary and secondary education dictates
that government should aim to provide
schooling for the population in these school age
groups.
4. The law on assistance to private education
further exerts additional pressure on the
education budget.

18. DGETING FOR THE EDUCATION
SECTOR
B. General Principles and Considerations in
Preparing the Education Budget
1.The budget has a maintenance as well as
developmental function.
2.Maintaining real per capita expenditures at the
same levels should be targeted as a minimum.
3.The recurrent component of the education
budget should be an aggregation of the estimated
cost of operating the individual schools in the
area plus the cost of overhead and supervision.

19. UDGETING FOR THE EDUCATION
SECTOR
B. General Principles and Considerations in Preparing the
Education Budget
4. The various educational resource requirements should
be provided for in the budget estimate ideally as a package
in order to prevent imbalances in the supply of these
resources.
5. In line with the policy on Education for All and other
mandates, education plans and budges must necessarily
allocate resources to non-formal education delivery
schemes to reach out-of-school youth and adult illiterates
and unemployed.

20. ETING FOR THE EDUCATION
SECTOR
B. General Principles and Considerations in Preparing the
Education Budget
6. Budgetary resources to support assistance programs for
private education should be integrated in the budget proposal
at the central and regional levels, even in the midst of financial
inadequacy of the public school system.
7. Local government budgeting should substantiate the
provisions on education of the Local Government Code through
both the General Fund budget and the Special Education Fund
budget.

21. C. PROCEDURES AND STEPS IN
PREPARING THE EDUCATIONAL
BUDGET
Two components:
the recurrent budget - consists primarily of
the cost of operating the school system
 the development plan budget - includes the
cost of expanding and/or improving the school
system through development programs and
projects.

22. Steps/Critical Stages of the School Budgeting Process
1. Review
2. Planning(Changes in funding (revenue and capital income), Number of
pupils and their characteristics, Class and group sizes, Staffing profiles and
increments, Pay and price increases, Procurement and maintenance.
3. Forecasting
4. Implementation and Evaluation