English: The SEF is sourced from the additional one percent tax on real property, which is allotted by the Local Government Code (Republic Act No. 7160) to the local school boards for the operation and maintenance of public schools and construction and repair of school buildings.
Filipino: Ang SEF ay nagmumula sa dadgag na isang porsyentong buwis sa real property na nilalaan ng Local Government Code (Republic Act No. 7160) sa local school board para sa pagpapatakbo ng mga pampublikong paaralan at pagpapatayo at pagkumpuni ng mga school buildings.