English: Under the Local Government Code of 1991 (Republic Act No. 7160), the SEF is sourced from the once percent tax on real property. The SEF is allotted to the local school board for the operation and maintenance of school buildings and the construction and repair of school buildings.
Filipino: Batay sa Local Government Code of 1991 (Republic Act No. 7160), nalilikom ang SEF mula sa isang porsyentong tax sa real property. Nakalaan ang SEF sa local school board para sa pagpapatakbo ng mga pampublikong paaralan at pagpapatayo at pagkukumpuni ng mga school buildings.