University of Caloocan City

Tulip St. Camarin, Caloocan City

Graduate School
Camarin Business Campus

MAED 307
Financial Management
and
Budgeting Education

MAED 119E
1st Semester, SY 2019 – 2020
 DR. NENITA G. RAFAEL
Professor
MAED 119E
1st Semester, SY 2019 – 2020

REGINE A. AGAS
ANNABELLE R. ALPAPARA
JEROME A. BARCIAL
CHONA D. BARRIOS
ANA DIANE S. BERNABE
RACHELLE R. CANLAS
LEAH A. COLLANTES
CRISTINA M. DIMAANDAL
MARJORIE P. ESPARAGOZA
JOANNE M. GUMPAY
MERCIDITHA ELLA-LABAJO
KAREN JOICE P. MADARANG
ABELITA T. MANALANSAN
JONA H. MEDINA
ANNIE LYN G. MENDOZA
HERSHEY V. MONZON
MARICEL S. NAVA
MA. ANA LIZA T. RAMOS
 REYNA C. SEVILLEJO
CRYSTELLE B. VIAÑA
MAED 307
FINANCIAL MANAGEMENT and BUDGETING EDUCATION
Part 1. The School Administrator-qualities, jobs and functions
The school administrator as:
Finance manager
An agent resource productivity
A revenue producer
A manager of waste
Financing education as an administrative functions
Problems and issues in Financial Management that affect school achievement
Guidelines on School Improvement Planning (SIP) Process and the School Report Card

Part II. Financial Matters Mandated on National/ Local Government Authority

Revenue Administrator
Sources of Funds
Government Revenue (MOOE, SEF and others)
School Revenues
Other sources of funds
Sources of Funds of private Schools
Accountability and transparency in finance administration
Public Financial Management (PFM) Reform Program for efficiency accountability and
transparency of public funds

Part III. Procurement of Goods and Services

Procedures for the Procurement of Goods and Services
Procurement Planning
Preparing the Bidding Documents
Conduct of the Pre Procurement Conference
Process of Procurement Service of the Department of Budget Management and the
Philippine Government Electronic Procurement System
Instructions on the Procedural Steps for the Procurement of Goods and Services
Guidelines on Contract Implementation for the Procurement of Goods and Services
General Procurement Activities and Timeline for Goods

Part IV. Other important concern in Financial Management and Budgeting

 DEPARTMENT OF BUDGET AND MANAGEMENT (DBM)
History
Mandate
Organizational Structure
Latest Budget issuances
DO 60, S 2016
DepEd Order No 035 s 2018
DepEd Order No. 008 s. 2019
Financial Management Operations Manual (FMOM) of DepEd
DepEd Order no. 8, S 2007

Part V. Budgeting, Accounting and Auditing of Financial Resources, Issues and Problems
Basic Principles in the administration of School Finance
School Budgeting
Definition and importance of School Budgeting
Advantages and Disadvantages of school budgeting
Limitation of budget
Budget control
Basic principles of school budgeting
Application (sample budget proposal in schools)
School accounting and auditing procedures
Basic principles of accounting and auditing in school application

Part VI. Education Budgeting and Financing

Financial Management Service (DepEd-Central Office)
Budget Division
Accounting Division
Management Division
Payroll Services Division
Systems Division
Cash Division
Educational Planning
Staff Development
Educational Facilities
School Site Facilities
a. Basis and Sources
b. Local Government Fund (SEF)
c. Voluntary Donations
d. Adopt-A-School Program

Part VII. Budget, Accounting and Auditing Rules and Regulations

Budgeting and Accounting
Budget Framework and Process
Budget Accountability
Acknowledgement and Control of Collections System
Expenditures and Disbursements
Salaries Under Special Allowances
DEPARTMENT OF BUDGET AND MANAGEMENT (DBM)
History
Mandate
Organizational Structure
Latest Budget issuances