 Curriculum is a dynamic,ever

changing series of planned learning

experiences.
 Curriculum is everything learners
experience in school.
 A curriculum can be all of these-
experiences, subject matter,
objectives and
competencies.
 Inthe Philippines, we have a
national curriculum implemented
nationwide in
all public elementary and
secondary schools. It is called the
Basic Education
Curriculum (BEC)..
 The 2002 Basic Education Curriculum
(DepEd, Apr. 5, 2002), cited several
reasons why the basic education curriculum
should be restructured. Restructuring
does not mean complete revision or change
of the curriculum.
 It only means refining
and giving more emphasis to some aspects
that are deemed more responsive to the
present realities.
 Financial Management System [3] TABLE OF CONTENTS I.
BUDGETING.............................................................................................................................13
Overview ..............................................................................................................................14 A. Budget
Preparation...................................................................................................... ...15 1. Steps in Budget
Preparation ......................................................................................... .15 2. Forms used in Budget
Preparation............................................................................... ..20 B. Budget
Authorization..................................................................................................... .21 1. Steps in Budget
Authorization ...................................................................................... ..22 2. Budget Authorization
Forms/ Documents ..................................................................... ..24 C. Budget Execution
.......................................................................................................... .25 1. Steps in Budget Execution
............................................................................................ .26 1.1. Allotment Procedure
......................................................................... ...................... 26 1.2. Notice of Cash Allocation
(NCA) Request Procedure............................................. .27 2. Budget Execution
Forms............................................................................................... .29 D. Budget
Accountability.................................................................................................. ..30 1. Budget
Accountability Forms......................................................................................... .30 1.1. Budget
Accountability Reports (BARs) .................................................................. .31 1.2. Budget Execution
Documents (BEDs) ................................................................... .31 1.3. Registry of Allotments and
Obligations .................................................................. .32 II. CASH
MANAGEMENT...............................................................................................................33 Overview
............................................................................................................................ ..34 A. Fundamental
Principles Governing Financial Transactions and Operations of Any Government Agency
......................................................................................................... ..34 B. Notice of Transfer of
Allocation (NTA) ..........................................................................34 C.
Disbursements................................................................................................................35 1. General
Requirement for All Types of Disbursement......................................................35 2. General Guidelines
...................................................................................................... ..35 2.1. Granting of Cash
Advance..................................................................................... .35 2.2. Liquidation of Cash Advance
................................................................................. .35 Financial Manage
 3. Common Rules on Internal Control of Disbursements....................................................37 3.1.
Disbursement of Cheques ......................................................................................37 3.2.
Disbursement by Cash ...........................................................................................37 4. Cash
Advance................................................................................................................38 4.1. Procedure for
Cash Advance (Travel).....................................................................38 5. Disbursement through
Cheque ......................................................................................40 5.1 Types of Cheques
...................................................................................................40 5.2 Procedure for Issuance of
Cheque/s........................................................................40 6. Disbursements of Cash (Stipend and
Living Allowance) ................................................44 6.1. Payroll Preparation
.................................................................................................44 6.2. Mode of Releasing of Student’s
Stipend: ................................................................48 a. By Cash
.............................................................................................................48 b. Through ATM
.....................................................................................................48 7. Disbursement of Payroll
.................................................................................................49 7.1 General Procedure in
Disbursement of Payroll ........................................................49 8. Petty Cash
.....................................................................................................................50 8.1. Procedure for
Disbursement of Petty Cash Fund....................................................50 8.2. Petty Cash Replenishment
Procedure ....................................................................51 8.3. Procedure for Liquidation of Payee of
Petty Cash Fund..........................................52 D. Collection and Deposits
.................................................................................................53 1. Policies on
Collections...................................................................................................53 2. Policies on Deposits
......................................................................................................56 3. Common Rules on Internal
Control over Cash Receipts and Collections.......................57 4. Steps in Collection and
Deposits....................................................................................58 E. Procedure for Filing of Vouchers
for Report of Cheques Issued (RCI) Attachment...61 F. Financial Reports Related to Cash
Management..........................................................62 1. Report of Cheques Issued (RCI)
....................................................................................62 2. Report of Disbursements
(RD).......................................................................................62 3. Petty Cash Register
.......................................................................................................62 4. Liquidation
Report..........................................................................................................62 5. Report of Collections
and Deposits ................................................................................62 6. Monthly Report of
Accountability for Accountable Forms (MRAAF)................................62 Financial Management System
[5] III. GOVERNMENT ACCOUNTING...................................................................................................63
 Known as the Basic Education Sector Reform Agenda
Led by the Department of Education (DepEd)
Conceptualized and developed in 2005 through
consultations with various stakeholders.
 Basic Education Reform Agenda or BESRA is a
package of policy actions collected under the five key
reform thrusts to facilitate the implementation of
President Gloria Macapagal Arroyo's Education for All
program.
 The key reform thrusts include the continuous
school improvement facilitated by active involvement
of stakeholders. Another key reform thrust is better
learning outcomes achieved by improved teacher
standards.
 The fifth key reform thrust is the
institutional culture change in
DepEd to facilitate school
initiatives and assuring quality.

The overall goal of the Education

For All program is to provide
basic competencies to everyone to
achieve Functional Literacy for all
by 2015.
 A package of policy actions that seek to create a
basic education sector that is capable of attaining
the country’s Education for All (EFA) Objectives by
the year 2015.
 isthe decentralization of levels of
authority to the school level.
 Responsibility and decision making
over school operations is transferred
to principals, teachers, parents,
sometimes students and other school
community members.
 School-based management (SBM) is
the decentralization of levels of
authority to the school level.
Responsibility and decision-making
over school operations istransferred to
principals, teachers, parents,
sometimes students, and other school
community members. The school-level
actors, however, have to conform to, or
operate, within a set of centrally
determined policies.