REVISED BASIC

CURRICULUM
 What is curriculum?
• 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
• In the Philippines, we have a
national curriculum implemented
nationwide in
all public elementary and
secondary schools. It is called the
Basic Education
Curriculum (BEC)..
 The rationale of BEC 2002.
• 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.
What are the objectives of the
Revised Basic Curriculum?
What are the features of BEC/RBEC?
• Among the salient features of
the RBEC was its desire to
overcome an overcrowded
curriculum.
The RBEC articulated with a Vision and
Mission
• The department of education envisions every
learner to be functionally literate,equipped with
life skills,appreciatve of arts and sports, and
imbued to with the desirable values of person
who is MABAYAN, MAKATAO, AT
MAKALIKASSAN,AT MAKA-DIYOS.
• The vision is inline with the Deped’s mission to
provide quality basic education that is equitable
accessible to all and lays the foundation for
lifelong learning and service for the common
good.
 Financial Management in
secondary school
• 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
 What is BESRA?
• 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.
 Prioritization of school
needs
• Relevance – how applicable/appropriate the
need.
• Urgency - how persistent/important is it?
• Growth - for process/development of the
school .
• Cost -budget.
• All finanacial transactions should conform with
COA rules and regulations.

• Every educational activities should follow the

SIP/AIP.
 T H A N K

Y O U

FOR
Listening

God bless us!!!!