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MODULE VII

School Plant and Budget Management

        A. Introduction                       B. Learning Objectives

            Management          of      the             This     module       will
school plant and the school                   students on the:
finance and budget are two areas              1. Concept  of     school     plant
                                                 management in terms of:
of    administrative         tasks     that
command so much attention on                     1.1.   importance of school
                                                        plant in the instruction
the     part     of      the         school             process;
administrator.         School         plant      1.2.   selection of school site;
                                                 1.3.   characteristics of public
represents     the       infrastructure                 school buildings;
components            like      ground,          1.4.   school equipment and
                                                        supplies; and
building,      equipment               and       1.5.   care and maintenance of
instructional facilities needed by                      public school building
                                                        and equipment.
any school organization to carry
out its primary functions of                  2. School finance and budget
                                                 management in terms of:
providing quality education to
our school-aged children.                        2.1.   constitutional provision
                                                        on support for education
            Finance      and     budget                 and implementing laws;
refers to financial requirements                 2.2.   sources      of     school
                                                        revenues;
and source(s) and the amount                     2.3.   planning, programming,
needed to sustain the operation                         budgeting system
                                                        2.3.1.1.   Planning
of school organization for a given                      2.3.1.2.   Program
period of time. It is the life and                      2.3.1.3.   Budgeting
                                                        2.3.1.4.   Evaluating
blood of any organization. It is                 2.4 the budgeting process
that what makes the
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move in a direction that is desirable. Without it, adequate plant and equipment,

as well as quality teaching personnel to promote efficient instruction is

unattainable.

          This module articulates in reasonable way school plant and its

premises in terms of their function to facilitate instruction and its contribution to

the general welfare of our school- children as well as that of the whole

community.

          School finance and budget management present the basis of supports

for the financial needs and how this money is allocated to meet the expense

requirements of the different units of a school for a certain period.

          It is a fact that school children who are enrolled in the basic education
level pay only the miscellaneous fee for their education. This is made possible
because our people accepted that basic education is part of democratic
responsibility.

                               C. The School Plant

          The term school plant includes the school site, the building and the
school equipment, as well as the housing operation, upkeep and extension of the
existing plant (Gregorio, 1966).
          It is a fact that a school building should have a functional area for
educational program, a friendly, attractive and stimulating place that imparts a
feeling of security and a sense of pride to all whom it serves.
          The teacher may make the room attractive by decorations made on the
walls and by the plants grown in the surroundings, but it is still impossible to
give the pupils the opportunities to learn if the school plant is unsuited to the
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educational program. a School building has no merit when built without due
regard to its educational objectives. As an important component in instruction,
the school plant must represent the ultimate education goal in the consideration
of the cost.

1. Selection of School Sites

            There are several factors to consider in a selecting school site. Among
others, the school organization, size of enrollment, location, the immediate
surroundings and drainage are given due attention. A school is properly located
when it is free from objectionable places, noisy factories, railroads, car lines and
the like.
            School sites can be acquired by (i) purchase, (ii) donation, and (iii)
government reservation. This means that the government may purchase land for
school sites; private individuals, groups or corporations may donate land for
school sites; and the government may set aside land for school purposes.
            Acceptable school site size can be described as (i) one half hectare for a
school with an enrollment of 500 students; (ii) one hectare for a school with 501-
1,000 students; (iii) two hectares for a school with 1,001-2,000 students; and (iv)
three hectares for a school with an enrollment over 2, 000 students.

2. Characteristics of Public School Building

            Philippine public school buildings are planned, maintained and
operated to provide total setting for learning.

               The standard room approved by the Bureau of Public Schools is 7
meters by 9 meters. The total area of the windows must be at least one fifth (1/5)
of the floor space to give adequate light to the room. The room must also provide
an air circulation of at least 30 cubic feet of fresh air per minute per pupil. The
offices must not be more than 16 percent of the total floor area of the buildings;
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classroom should not be more than 20 percent and accessory rooms not more
than 4 percent; and toilet facilities of one seat for every 25 boys and every 13 girls
and one urinal for every 15 boys (Gregorio, 1966).

          Frenoza (1950) stated that school buildings are planned and equipped
as place for giving formal instruction and as a functioning part of the educational
program of the community. It is flexible to meet the new demands that society is
constantly demands of our schools; give due provisions for the enrichment and
broadening of learning opportunities and for outreach functions to meet the
changing conditions. These characteristics of the classroom include: (i) attractive
scheme of interior decoration, (ii) adequate lighting and ventilation, (iii)
comfortable seating arrangement, (iv) work facilities for construction and
creative work, (v) safe water supply and adequate toilet facilities, (vi) cleanliness
and orderliness, and (vii) safetiness and fire protection.

                      D. School Equipment and Supplies

          Gregorio (1966) identified the standard requirements for an elementary
classroom in terms of:
          a. tables and chairs for the teacher and supervisor;
          b. combination desks for pupils or low table and chairs;
          c. blackboards (two or four) with curtains;
          d. class library table;
          e. bulletin board and round table;
          f. shelves for teacher’s instructional materials;
          g. visual aids as in pictures of national heroes, etc; and
          h. audio-visual aids
          For secondary schools, the classroom requirements include the
following:
          a. table and chair for the teacher;
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            b. armchairs for students;
            c. blackboard
            d. work tables and stools for laboratory room;
            e. shelves and lockers for specimen and other laboratory equipment;
            f. bulletin board;
            g. aparadors    for   teacher’s   instructional   materials,   books   and
               references; and

            The school administrator is responsible for the acquisition and
utilization of the school equipment and supplies. School personnel need supplies
and materials in the performance of their assigned functions and it is the duty of
an administrator to keep the supplies and materials available for the teacher’s
use.
            Planning for the purchase of supplies and materials should be based
on selective urgency and priority. Urgency is determined on the basis of relative
instruction and administration; program of expenditures and selection of articles
is prepared before the end of each school year. The list which is prepared by
teachers is the guide of the school administrator in selecting the supplies, tools
and equipment in the list of program of expenditures.
            Procurement as a matter of policy are consummated via competitive
and open public bidding. Procurement of supplies and materials may be done in
four ways, namely: (i) purchase through public bidding, (ii) purchase through
direct order and payment system, (iii) open market purchase, and (iv) emergency
purchase.
            Delivery normally takes place before payment is made. The agency
resident auditor does inspection of materials delivered before acceptance by
supply officer.
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          Control and storage of supplies and materials are the primary
responsibilities of the administrator and supply officer. Adequate storage space
is important to achieve good house keeping and handling supplies.
          Proper care and maintenance of tools and equipment are important
factors in attaining efficient instruction, maintaining a high degree of safety and
maximum utility of tools and equipments.
          Repair of equipment can be handled by the school having the technical
personnel, facilities, equipment and the time to do the repair.
          Preparation of inventory is the physical counting of properties
assigned to school personnel at specified time of the school year.
          Condemnation and disposition are made on government properties
which become unserviceable due to wear and tear and to other causes not
attributable to the accountable personnel are dropped from the book of account
of the school.




1. Care and Maintenance of Public School Building
   and Equipment

          The outlay in school buildings and equipment generally represent the
largest of the investments in public property. It is therefore necessary that they
be properly maintained by those persons who are directly using them
educationally, specifically the school principal or his representative. It is his duty
to maintain the school building in terms of safety in case of fire and other
dangers, clean and sanitary, properly lighted and well ventilated.

          In addition, the school principal is also in charge of the school
property. However as school principal, he can share this responsibility with his
teachers. He can delegate this responsibility and hold responsible whoever is
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assigned for the protection of the school property for any damage due to
negligence. It is therefore important that he keeps an accurate record and
provides proper storage of the school property.

          The principal or school administrator should have a good maintenance
program. The maintenance plan may call for a careful inspection of each interior
space and exterior of each building. Survey sheets for the inspection may provide
report on the condition of the roof, wall and ceiling, windows, plumbing fixtures,
lighting fixtures, chalkboard and other equipment. These informations can be
used to lay out a schedule of maintenance work to be accomplished over a
period. The budget for maintenance should be sufficient to meet the
requirements of a program based on actual inspection and planning for
treatment and replacement. Through such planning, the cost of maintenance can
be leveled off from year to year and the building will be kept in proper repair,
even ready for educational community service expected from it.
             E. SCHOOL FINANCE AND BUDGET MANAGEMENT

          Adequate financial support for comprehensive system of education is
more of a problem to school administrator than any other in a school
organization. It is a fact that the cost of education nowadays is becoming
extremely expensive. Education, to parents, is a sound economic investment.
They believed that it is a commodity that can never be stolen. Furthermore, with
the advent of modern science and technology, children can be better prepared to
face the challenge of globalization, if properly educated.
          The government as mandated by the 1997 Constitution is required to
maintain a complete and adequate system of education. Article XIV, Section 1
mandates that “the state shall protect and promote the right of all citizens to
quality education at all levels and shall take appropriate steps to make such
education accessible to all”.
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          Section 2 provides that the state shall:

          (i)    Establish maintain and support a complete and integrated system
                 of education relevant to the needs of the people and society;
          (ii)   Establish and maintain a system of free public education in the
                 elementary and high school levels, without limiting the natural
                 rights of parents to rear their children, elementary education is
                 compulsory for all children of school age; and
          (iii) Establish and maintain a system of scholarship grants, student
                 loan programs, subsidies and other incentives which shall be
                 available to deserving students in both public and private
                 schools, specially to the underprivileged.

          In response to these constitutional mandates, RA 6655, otherwise
known as the Free Public Secondary Act of 1988, was enacted. This means that
students enrolled in secondary course offerings in national high schools, state
colleges and universities, specialized schools, trade, technical, vocational, fishery
and agricultural schools and in schools established, administered, maintained
and funded by local government units, including city, provincial, municipal and
barangay high schools and those public schools which may be established by
law, shall be free from payment of tuition and other school fees.

          Section 7 of the same Act, effectively nationalized all public secondary
schools. By this, it effectively transferred the renaming, conversion, integration,
separation, administration, supervision and control of all public secondary
schools and public secondary school teachers and other school personnel,
including the payment of their salaries, allowances and other fringe benefits as
well as those already provided by local government are hereby vested in the
DECS.
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          To substantiate the preceding provision of the said Act, Section 10,
explicitly states that the President is authorized to realign or transfer any item of
appropriation within DECS and/or utilize any savings and that whatever
additional amount as may be needed for its implementation will be included in
the General Appropriation Act for the ensuing years.

          The national government is required to include in its annual budget an
amount needed to support the DECS expenses. This amount is derived from the
general funds of the national government.


1. Sources of School Revenues

          It appears at present that a yearly appropriation coming from the
National Government is the main source of money to support the basic education
of children. However, there maybe other sources of school revenues categorized
as trust funds from matriculation and other fees like library fee, athletic fee,
laboratory fee, ID fee, student publication, student organization, medical and
dental fee, voluntary contribution, donations, rentals from school income-
generating projects in terms of profit from the school canteen, school farm,
gardens, nurseries and shops.

          Yearly, the Department of Education Culture and Sports has always
faced the problems of financing. Previously, the education budget had been on
the decline. However, with the ratification of the 1987 Constitution, education
has been given the highest budgetary priority. This enables DECS to pursue
progressive increases in its budget to support its program and projects. It has
identified the areas which necessitate increase of yearly budget like acquisition of
school sites, rehabilitation of building, classroom and sports facilities and
construction of new ones.
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          The growth of education in the Philippines since 1903 has been
coupled with financial problem. The unprecedented expansion and increase in
enrollment to a certain extent affect the ability of the government to finance the
system. Although there have been some improvement in the financial support of
DECS, there is yet much to be desired for an adequate and stable support of the
educational system.

          What the future holds for the Philippines depends largely upon what
the Philippines spends for public education. Although the Filipino people believe
in education, it has never been adequately financed. It is the responsibility of
every Filipino to provide via taxation, sufficient funds so that every young
person is enabled to experience the kind of education that best meets his needs
and capacities (Gregorio, 1966).

2. Methods of Financing Education

          The National Government through a yearly appropriation for
personnel services, maintenance and operating expenses and capital outlay are
allocated to the different bureaus and agencies. Every item of expenditures like
salaries and wages are specified in the General Appropriation Act (GAA). Each
employee occupying an item receives a salary not exceeding the amount
appropriated for that item. The basis for the annual lump sum release by the
DECS for the different divisions and chartered cities is the number of teachers.

          School administrators handling of finance and planning for school
support must jibe with these basic principles,       (i) careful planning should
precede the expenditure of any public funds for education; (ii) school support
must be determined by its nature; (iii) school funds should be used for the
accomplishment of educational aims and objectives as provided in the
Constitution; (iv) basic education should be free to every school-aged child; (v)
sufficient fund should be made available to make possible equalization of
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educational opportunity throughout the country; (vi) all citizen should realize
that added services in education is costly and therefore requires increased
revenue; (vii) school finances should be related to the total national income and
to the amount of money spent for school programs and projects; and (viii) school
funds should be administered wisely and economically (Gregorio, 1966).




                       F. PLANNING- PROGRAMMING-
                        BUDGETING- SYSTEM (PPBS)

1. Concept of Budgeting

          Budget may be defined as a financial statement covering the estimated
expenditures and revenue of a specific school situation for a given year.

          The preparation of a school budget is one of the most disturbing
problems of an administrator, especially nowadays when competition for public
fund is so intense.
          Previously, budgeting and finance management were the concerns of
superintendents and principals of the schools. Today, the theory of wider
participation of the rank and file has been generally accepted. A budget showing
a breakdown of consumable items, in addition to equipment is preferred.
Explanations of the reasons for items in a budget may also form part of the
budget management.

          The concept of planning-programming-budgeting system (PPBS) is
now used in education. Aquino (1985) cited Hartley (1968) that PPBS in the field
of education consisted of (i) a mode of thinking (common sense) in which
educators are simply asked to relate scarce resources to clearly defined programs
with explicit objectives; (ii) a management tool for administering complex
organization and studying the desired outcomes, problems, accomplishments
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and resources (people, materials, money, facilities, time and environment) of a
school organization; (iii) a procedure for establishing priorities in terms of school
total educational program and available resources; (iv) an accountability model
that is constructive in response to the current public demand that the school
should be more directly responsible for the results they produce; (v) an
information system that generates an interactive flow of relevant data to and
from planning, programming, budgeting and evaluating units until results are
either the best possible or least satisfactory; (vi) a participative planning model
based on the establishment of a professional team or task force to do the detailed
work in developing goals, objectives, program description, program structure,
program budgets, evaluation, reports and projections; (vii) an analytical tool for
considering alternative ways to resolve school problems and to improve
performance; (viii) a curricular innovation stimulant that helps to identify
obsolete or overlapping programs and to generate new instructional programs
and procedure; (ix) a financial tool that provide for “crosswalk” compatibility
with the traditional budget, program budget, state information system and
encourages the use of cost-effectiveness analysis; and (x) a school-community
relation model that can help generate public support by providing better
information about new programs, student accomplishments and budget costs.

          As an approach to PPBS, the school administration seeks to make
teachers, students and citizens participate actively. Administrators should
initiate leadership so the total administration of the school and the management
of educational resources can be linked to one another in terms of planning,
programming, budgeting and evaluating.

2. PPBS Stages

a. Planning
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           This stage will embark on (i) assessing the community, school and
student needs, problems and issues; (ii) identifying and reviewing existing and
new goals, developing general objectives, and adopting goals and objectives; and
(iii) translating general objectives into measurable performance term.

b. Programming
           At this stage, (iv) designing a program structure and format consistent
with the performance objectives; and (v) formulating approaches and program
plans.

c. Budgeting
           This stage (vi) requires analysis of alternative approaches in terms of
constraints, requirements and cost effectiveness; (vii) recommending, selecting
and adopting operational alternatives for attaining objectives; and (viii)
preparing documents for the adopted program.

d. Evaluating
           This stage, refers to (ix) monitoring program implementation in terms
of objectives through the use of process evaluation; and (x) assessing program
outcomes in terms of objectives through the use of product evaluation.

           The above stages merge with one another. In addition, the entire
process is recycled in subsequent years. It is not always necessary to begin with
planning since the process may be entered at any stage.
         Lipham and Hoeh (1974) provided this system approach to Planning,
Programming, Budgeting and Evaluating Cycle, to wit:
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      Evaluating               2. Assessing Needs            Planning
                                  and Problems




                Recycle
          10. Evaluate program                  1. Formulate goals
              outcomes                             and objectives




          9. Monitor program                    3. Define objectives
             outcomes                              behaviorally




          8. Prepare budget                     4. Design program
             for the adopted                       structure and
             programs                              format



          7. Select and adopt                   5. Formulate
             the optimal                           alternative
             alternatives                          approaches



                                6. Analyze and cost
                                   alternatives
          Budgeting                                       Programming


                          G. The Budgeting Process

          Curtiz (1971) identified the major concerns in budgeting process as (i)
the reconciliation of program requirements with the available resources; (ii) the
development, updating, and maintaining of budget documents; and (iii) the
monitoring, accounting and progress reporting on the use of resources. The
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school administrator may find it desirable to organize a council of staff members
which will compose of department chairs and other instructional group
representing different disciplines.

          The financial council members initially, as their first move is to (i)
analyze   alternative   instructional   approaches    in   terms   of   constraints,
requirements and cost-effectiveness of each components of the school program;
(ii) this holds true whether a conventional line item or a systematic PPBS
approach to budgeting is utilized. Ideally, such assignment should be made in
terms of objectives to be achieved rather than things to be bought. This
procedure leads to significant resource allocation decision.

          This stage calls for the members to conduct a comprehensive analysis
of existing resources available to each operational unit, be it in a department
level, grade level or program level. This is a necessary step to identify what
supplies and materials, equipment are on hand and now available which are
mandatory for existing programs. Relative cost per unit of instruction must be
assessed for the school to accomplish its desired goals.

          Each committee member must conscientiously determine which
instructional goals are not being realized due to lack of physical resources,
instructional materials and teaching supplies. Establishing a rank order of
identified needs is a requirement to meet the basic needs of a continuous
provision of quality instruction of the school, to its students. The school
administration’s knowledge of the total program and the needs and
developments in each aspect are of considerable value in the allocation of
amount for certain purposes.


                H. SCHOOL ADMINISTRATOR COMPETENCY
                                REQUIREMENTS
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          These specific competencies are required to improve the school head’s
leadership in providing adequate financial and physical resources for the school
(Aquino, 1985).

1. For financial resources
           The principal (i) ascertains the needs, goals, and objectives of the
school and translates them into instructional support outcomes that are
measurable in performance terms; (ii) leads the staff in developing a program
structure and format consistent with the measurable objectives; (iii) identifies,
analyses, cost alternatives for achieving each objective; (iv) recommends the
selection and adoption of optimal instructional alternatives; (v) conducts an
adequate inventory of equipment, supplies and materials for achieving
objectives; (vi) prepares a budget that establishes a priority needs for each
program within the school; (vii) evaluates and approves requisition for
equipment, supplies and materials to be purchased; and (viii) forecasts the
multiyear needs of the school.

2. For school plant resources
           The principal (i) coordinates the inputs of teachers, students and
citizens in long range planning for educational facilities; (ii) leads the staff in
determining quantitative and qualitative requirements of new instructional
spaces; (iii) determines and describes the nature and arrangement of specialized
service areas and facilities when school is being designed, (iv) develops and
transmits a complete set of educational specialization for the architect to use in
planning new or remodeled facilities, (v) assesses the progress of planning and
construction in terms of subsequent changes needed to provide for instructional
utility and flexibility; and (vi) interviews, assigns and supervises custodial and
maintenance personnel to provide a physical environment that will enhance
instruction.
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I. Summary


          School plant, finance and budget management are areas of
administration tasks that an administrator puts on much attention. These are
tangible components of any school organization that are subject for viewing and
observation of the members of the educational community and the public. School
plant and adequate financial resources are used as gauge to measure the school
administrator’s capability as leader to run the school organization in a manner
that is looked as a source of quality education and therefore worth of the public
support and appreciation.

      School plant can be veritably thought of as that school component
comprising the site, ground, building and facilities, including its upkeep,
maintenance and proper utilization. The discussion of school plant can never be
complete without mentioning its importance in the attainment of instructional
goal. It behooves therefore that school site be properly located and constructed
on the basis of approved criteria and/or standard handed down by proper
authorities. As soon as the school plant is properly established each room is
assigned specific functions and should be furnished with adequate facilities,
supplies and materials and instructional aid based on standard specification
appropriate to each school level. Care and maintaining the school plant are not
only the school administrator’s responsibility but should be shared by all who
are concerned in the education of our youth, the teachers and other school
personnel.

      The operation, maintenance and use of school building, including the
compensation of school personnel and making available the supply and
materials needed in the operation of school are better addressed with adequate
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financial resources. Year in and year out, competition for this scarce resources
from among government instrumentalities has been a constraints. The education
sector, although, the 1987 Constitution mandates that it shall be given the highest
priority in the government yearly, General Appropriations Act has not been
adequately funded. The yearly increase in enrollment in all levels of education is
existing pressure on the government to increase its financial support.

       Whereas, before the ratification of the 1987 Constitution, financial support
to basic education is shared by all levels of our government like the LGU’s and
parents of students in terms of tuition and matriculation fees. The enactment of
RA 6655 shifted to the National Government the sole financial support of our
basic education. This law requires that the financial support of all types of public
high schools becomes the responsibility of the National Government. It
eliminates the tuition fee and any other fees charged from students except those
for student ID’s, school organ and organizations, PTCA and the like.

       The government support for basic education is done via its yearly General
Appropriations Act. Each school is required to prepare a yearly budget for
submission to the DECS Division Office, to the DECS Regional Office, on and to
the DBM. The DBM takes care of the presentation of the budget to congress for
approval. As soon as the budget is approved then the individual budget of its
school becomes their fiscal expense for that particular year.

       Budget therefore can be defined as the financial statement covering the
estimated expenditures and revenues of a specific school situation for a given
year. It has three divisions, namely: (i) personal services; (ii) maintenance and
operating and other expenses; and (iii) capital outlay. Its preparation is mainly a
responsibility of the school head to get the real fiscal needs of the school, a school
level, representing the different disciplines within the school. This committee can
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approach budget preparations using the PPBS approach which has these stages,
namely: (i) planning; (ii) programming; (iii) budgeting; and (iv) evaluating.

      A competency requirement to improve the school head leadership is
providing adequate financial resources and physical resources which have been
given due elaboration in this model.

				
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