English: Under the Local Government Code (Republic Act No. 7160), the SEF is allotted to the local school boards for the operation and maintenance of public schools and construction and repair of school buildings.
Filipino: Sa ilalim ng Local Government Code (Republic Act No. 7160), nakalaan ang SEF para sa local school board upang magamit sa pagpapatakbo ng mga pampublikong paaralan, at pagpapatayo at pagkumpuni ng mga school buildings.