English: As prescribed by the Local Government Code of 1991 (Republic Act No. 7160), the SEF is allocated to local school boards to cover the operation and maintenance of public schools, including the construction and repair of school buildings. The SEF is generated from the additional one percent tax on real property.
Filipino: Ayon sa itinakda ng Local Government Code of 1991 (Republic Act No. 7160), inilaan ang SEF sa mga local school boards para sa operasyon at maintenance ng mga public schools, kabilang ang pagpapatayo at pagkukumpuni ng mga school buildings. Ang SEF ay nagmumula sa karagdagang isang porsyentong buwis sa real property.