LOWIE S.

ATCHASO
Course: MAED – EDUCATIONAL MANAGEMENT
Instructor: MRS. EMILIE GORDOVE
Subject: FISCAL AND MATERIAL RESOURCES MANAGEMENT
Date: JUNE 24, 2021

MID-TERM EXAMINATION
1. What process will be followed so that the funds appropriated to the DepEd by the National
Government can be incorporated in the GAA? Explain in your own words.

Answer:
The process to be followed should be the Budget Legislation/Authorization since on this process,
the National Government has its budget which is allocated only to agencies that undergone the process.
The fund appropriated to the DepEd by the National Government will not be possible unless the DepEd will
explain first the details of their respective budget based on the budget of receipt or expenditures and follow
its protocol as well. This process will undergo hearing/debate attended by the heads of the agencies who
will be responsible to explain the details of their budgets and subject to the approval of appropriation by the
legislative body in the form of General Appropriation Act (GAA). For Instance, if the DepEd wants to
conduct a big event like Seminars and Workshop for Professional Teachers, they will undergo Budget
legislation by explaining to the respective Units (the Legislative Body) the details of their budget as to what
expenditures to be accounted. If the budget is approved, the Government now will grant the appropriation
in the form of General Appropriation Act.

2. What are the two ways of releasing to the DepEd the funds allocated by the government? Explain
each.

Answer:
The two ways of releasing the fund to the DepEd allocated by the government are the General
Allotment Release Order (GARO) and the Special Allotment Release Order (SARO) which are under the
Simplified Fund Release System (SFRS).
General Allotment Release Order (GARO) is a comprehensive authority issued to all agencies to
incur obligations not exceeding an authorized amount during a specified period for the purposes indicated.
It shall cover expenditures common to most, if not all, agencies without need of special clearance or
approval from a competent authority. For instance, the MOOE fund which is covered by the GARO since
this allotment is common to most agencies in the Philippine Government.

Another is the Special Allotment Release Order (SARO) which is needed to release fund for some
special allotment such as Midyear and Year-End Bonus, PBB, chalk and clothing allowances, and cash
allowances of the teachers. These expenditures need to be evaluated and checked by the respective
authority before releasing of SARO. In other words, this release order needs clearance or approval or
clearance which is also subject to compliance of the requirements by the respective authority.

3. When is petty cash fund necessary? Explain.

Answer:
Petty cash fund necessary when there are small expenses being allocated in a particular setting
since there are payments or expenses in small amount which cannot be made through checks. For
example, if you are going to travel from your office, let’s say, Calbayog Proper to Barangay San Policarpo,
the fare is 20 Pesos. This expense cannot be paid by check, so petty cash can pay it though.
 4. Why is there a need to have continuing appropriation?

Answer:
There is a need of continuing appropriation to support obligations for a specified purpose or project
which requires the incurrence of the project even beyond the budget year. If there is no continuing
appropriation, the projects will be stagnant considering that unexpected expenses or allotment may occur
along the process. Thus, have a continuing appropriation, the authority can have another budget
appropriated to a specific projects or activities even beyond the time frame but still valid.

5. Why is there a need to classify government expenditures?

Answer:
There is really a need to classify government expenditures to have a specific objective in every
aspect of the Government Budgets such as having financial control within the organization. There are
appropriations allotted to a certain agency which is expected to be spent and terminated by purchasing
goods and services for current consumptions within the fiscal year. In contrary, there is also a fund
appropriated to a certain agency which is also for the purchase of goods and service but has been
extended beyond the fiscal year. So then, that is why classifying government expenditures is necessary in
order to have control over the financial or funds appropriated to a certain agency for the proper and
organized allotment.

6. If you are a principal, what area of allocation of the Special Education Fund stipulated in the Local
Government code will you give priority? Why?

Answer:
If I am a principal, I will give priority to allocate the fund in purchasing teaching materials such as
workbooks, atlases, flip charts, science and mathematics teaching aids and simple laboratory for
elementary and secondary classes. Why? It is because teaching materials are very important to provide
quality education. For me, the school needs to have effective and efficient teachers so that the teaching
and learning process will go smoothly and effectively. This will only be realized if the school will provide
teachers with teaching materials and laboratories. I believe that all areas are important but the teacher is
the one who will be going to hone and provide the students of quality education. Thus, it is reasonable that
the teaching materials must be given priority with the SEF.

7. As a principal, name 10 items of expenditures which you will give importance in the budget of your
MOOE. Why? Give your reasons.

Answer:
The following expenditures should be given a priority to be budgeted from MOOE:

1. School Supplies. It is important because bond papers and printer’s inks are highly needed in
Modular Printed Learning Modality.

2. Printer. If possible, the ratio must be 1:1. 1 printer per teacher to maximize the time for printing and
recording of the modules.

3. Laptop. It is important because all of teacher’s work need laptop for encoding and recording of the
data of the learners.

4. Water. It is also important to make the kitchen and CRs clean especially in todays’ situation, we
need to follow minimum health standards of the DOH which is one of those is to wash hands.
Water for drinking is also important in the school.
5. Salary for the Utility Workers. To maintain the physical landscape of the school, it needs to have
utility workers. So, it is also important to allocate from MOOE fund for the wage.

6. School Maintenance. This include buying grass cutter, paints and woods to be used in repairing
and maintaining physical environment of the school.

7. Classroom Maintenance. As principal, I will also allocate budget for classroom maintenance
because classroom is home for the students. The classroom must be conducive to the students.

8. Power Services. It is important because having conducive classroom that needs to be well
ventilated is necessary. Power supply and services are also important especially nowadays, to
print modules for the students will need electricity power.

9. Training and Seminar Expenses. This is also important because nowadays, many teachers is not
fond of attending seminars for their professional growth because of the registration fees. So then,
in order for them to be motivated I attending seminars, the school MOOE must have part for this
matter.

10. Transportation Services. It is also very important because in Tagapul-an, Samar, the means of
transportation is motorboat. The cost of transportation is high. So, some teachers find it hard for
them to travel because of the expense. The minimum is 500. Thus, the MOOE must allocate a part
for this expenditure.