TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
S. No.
)
SENATE
309
;l [i
-9 p A :C9
Introduced by Senator Loren Legarda
AN ACT
PROVIDING FOR GOVERNMENT ASSISTANCE TO PRIVATE BASIC 
EDUCATION, FURTHER AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 
6728, OTHERWISE KNOWN AS THE "GOVERNMENT ASSISTANCE TO 
STUDENTS AND TEACHERS IN PRIVATE EDUCATION ACT", AS AMENDED, 
AND APPROPRIATING FUNDS THEREFOR
EXPLANATORY NOTE
Section 1, Article XIV of the 1987 Philippine Constitution mandates the State to 
"protect and promote the right of all citizens to quality education at all levels and shall 
take appropriate steps to make such education accessible to all." Further, Section 4(1), 
Article XIV, "recognizes the complementary roles of public and private institutions in 
the educational system and shall exercise reasonable supervision and regulation of all 
educational institutions."
This proposed measure seeks to give full meaning to these constitutional 
imperatives by strengthening, rationalizing, and expanding the framework of 
government assistance to students and teachers in private basic education, as 
established under Republic Act No. 6728, as amended.
The bill introduces critical reforms to address longstanding gaps in access, 
equity, and quality in basic education. By extending assistance to learners who wish 
to enroll in recognized private schools, it empowers families with greater educational 
choices while helping to decongest the public school system. At the same time, it 
reinforces support mechanisms for private basic education institutions and their


teaching and non-teaching personnel, thereby contributing to the overall improvement 
of educational outcomes.
Central to the bill is the enhancement of the government's voucher assistance 
program, making it more inclusive, better targeted, and performance-driven. It 
expands coverage from kindergarten to senior high school, mandates equitable 
allocation of subsidies across regions, empowers student choice through a registry of 
participating recognized schools, and ensures that resources directly improve learning 
environments and teacher welfare. It also establishes clear accountability structures 
within the Department of Education to ensure effective and transparent 
implementation.
Ultimately, this measure affirms the State's responsibility to uphold every 
Filipino child's right to quality education, regardless of where they study. By reinforcing 
the partnership between the public and private sectors in delivering basic education, 
the bill contributes to a more inclusive, resilient, and equitable education system.
In view of the foregoing, the immediate passage of this measure is earnestly 
sought.
€ARDA


TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
-Q P / :C9
SENATE
S. No. 309
Introduced by Senator Loren Legarda
AN ACT
PROVIDING FOR GOVERNMENT ASSISTANCE TO PRIVATE BASIC 
EDUCATION, FURTHER AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 
6728, OTHERWISE KNOWN AS THE "GOVERNMENT ASSISTANCE TO 
STUDENTS AND TEACHERS IN PRIVATE EDUCATION ACT", AS AMENDED, 
AND APPROPRIATING FUNDS THEREFOR
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1 
Section 1. Short Title. - This Act shall be known as the "Government Assistance
2 
to Private Basic Education Act".
3 
Sec. 2. Section 2 of R.A. No. 6728, as amended, is hereby further amended to
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read as follows:
5 
"Section 2. Declaration of Policy. - It is a declared policy of
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the State [in conformity with the mondato of the Constitution,] to
7 
PROTECT AND promote [and moke quality oducotion accGSGiblG to
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ali Filipino citizens] THE RIGHT OF ALL CITIZENS TO QUALITY
9 
EDUCATION AT ALL LEVELS, AND SHALL TAKE
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APPROPRIATE STEPS TO MAKE SUCH EDUCATION
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ACCESSIBLE TO ALL. AS PART OF ITS MANDATE, IT IS THE
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STATE'S POLICY TO ESTABLISH AND MAINTAIN A SYSTEM
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OF SCHOLARSHIP GRANTS, SUBSIDIES, AND OTHER
14 
INCENTIVES WHICH SHALL BE AVAILABLE TO DESERVING


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STUDENTS, AS DETERMINED BY THE GUIDELINES, IN BOTH 
PUBLIC AND PRIVATE SCHOOLS, ESPECIALLY TO THE 
UNDERPRIVILEGED. LIKEWISE, the State [also hereby] 
recognizes the complementary roles of public and private educational 
institutions in the educational system and the invaluable contribution 
that the private schools have made and will make to education. [For 
those purposes, the State shall provide the mechanisms to improve
quality in private education by maximizing the use of existing
resources of private education, recognizing in the process the
government's responsibility to provide basic elementary and
secondary education, post secondary vocational and technical
education and higher education as having priority over its other
functions.
"Elementary education is the first six (6) years of basic
education, excluding pre-school and grade seven, the completion of
which is attested by a certificate issued by or with permission of the
Department of Education, Culture and Sports. Secondary education
is the next four (^1) years of basic education, the completion of which
is attested by a high school diploma issued by or with permission of
the Department of Education, Culture and Sports
"Post-secondary education may be education and training In
non-degree vocational and technical courses -offered in post-
secondary vocational and technical institutions or education in
degree courses offered by higher educational institutions, the
completion of which arc attested by a certificate or diploma issued
by or with permission of the Technical Education and Skills
Development Authority (-TESDA) or the Commission on Higher
Education (CHED), respectively.]
Sec. 3. A new Section 3 is hereby inserted into the same Act to read as follows;
SECTION 3. COVERAGE. - THIS ACT SHALL COVER ALL 
PRIVATE BASIC EDUCATION INSTITUTIONS THAT RECEIVE 
GOVERNMENT ASSISTANCE IN THE FORM OF VOUCHERS


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FOR QUALIFIED STUDENTS, TEACHERS AND SCHOOLS. THIS
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COVERS ALL THE YEARS OF BASIC EDUCATION.
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THE PROGRAM OF ASSISTANCE FOR STUDENTS
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UNDER THIS ACT SHALL BE EXTENDED ONLY TO CITIZENS
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OF THE PHILIPPINES.
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Sec. 4. Section 3 of the same Act is hereby renumbered as Section 4 and further
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amended to read as follows:
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"Section [5] 4. Criteria for VOUCHER Assistance. - The
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programs for VOUCHER assistance shall be based on a set of criteria
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which shall include, among others, THE FOLLOWING:
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(a) CRITERIA FOR STUDENTS. THE VOUCHER ASSISTANCE
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SHALL BE GIVEN TO STUDENTS ENROLLED IN THE
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PRIVATE BASIC EDUCATION SCHOOLS AND
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PRIORITIZES THOSE WHO ARE MOST VULNERABLE
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AND UNDERPRIVILEGED, OR THOSE BELONGING TO
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THE BOTTOM FIRST TO FIFTH INCOME DECILES, AS
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DETERMINED BY THE PHILIPPINE STATISTICS
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AUTHORITY. THE PRIORITY STUDENTS SHALL RECEIVE
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A HIGHER VOUCHER AMOUNT AS DETERMINED BY THE
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BASIC EDUCATION ASSISTANCE COUNCIL (BEAC).
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(b) CRITERIA FOR SCHOOLS. THE PARTICIPATING
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PRIVATE BASIC EDUCATION SCHOOLS SHALL RECEIVE
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ASSISTANCE BASED ON QUALITY ASSURANCE UNDER
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SECTION 6 OF THIS ACT, AND THE GEOGRAPHIC
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SPREAD AND SIZE OF STUDENT ENROLLMENT, AS
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LIKEWISE DETERMINED BY THE BEAC, EXCEPT
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SCHOOLS WITH GAPS IN RESOURCES AND FACILITIES
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WHICH ARE LOCATED IN GEOGRAPHICALLY ISOLATED
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AND DISADVANTAGED AND CONFLICTED-AFFECTED
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AREAS, OR GIDCA SCHOOLS. PRIVATE SCHOOLS SHALL
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UNDERGO THE PROCESS OF RECOGNITION AND
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PERIODIC ASSESSMENT TO BE ABLE TO PARTICIPATE


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IN THE PROGRAMS FOR VOUCHER ASSISTANCE.
[tuition foGS charged by the schools, the GociOGconomic needs 
of each region giving priority-to the Social Reform Agonda (SRA)
provincGG, overall porformancG of the schools, tho academic
qualificotions and the Financial needs of the students and the
teachers and the financial needs of the schools, as well as the
geographic spread and size of student populatiofh
^In-additiorv-to the foregoing criterio, within such reasonable
time as the respective State Assistance Council may determine,
student grantees under the Private Education Student Financial
Assistance Program shall bo enrolled in schools which have
accredited programs or arc applying for accreditation as may be
recognized by the respective State Assistance Council.
"Preference shall be given to students whose fomily income is
not more than Seventy-two thousand pesos [P72/000.00] or such
amounts as may be determmed by the respective councils, as
defined hereinafter.
"For purposes of this Aet> programs of assistance to students
and teachers of private post-secondary vocational and technical
institutions and higher educational institutions shall likewise be
extended to students and teac-hers of community colleges in degree
and non-degree programs. Implementation of the program shall
encourage students to undergo post-secondary vocational and
technical and higher education courses in the same region where
their families reside
'The programs of assistance under this Act sholl be extended
only to students who are citizens of the Philippines.
'The State Assistance Council, jointly with the Department-of
Education, Culture and Sports (DECS), the CHED and the TESDA shall
formulate measurement standards for the evaluation of the quality
of courses as well as the standing and status of the recipient
institutions.


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"Within five [5] ycorG from the approval of this Act, the
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assiGtancG shall bo given to schools: Provided, Thot the present
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allocation of the tuition fee and-other income of the schools shall be
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used at the same proportion and allocation as provided by law.]
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Sec. 5. Section 4 of the same Act is hereby renumbered as Section 5 and further
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amended to read as follows:
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"Section [4] 5. Forms of Assistance. - Assistance to private
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education shall consist of assistance to students and assistance to
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teachers.
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The following are forms of assistance to students in private
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education:
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(1) Tuition fee supplements for students in private 
high
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schools, including students in vocational and technical
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courses;
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[(2) High School Textbook Assistance Fund: Provided, That
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the textbook assistance per student in private high
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schools shall be determined by the council and shall not
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exceed what students in public high schools are provided
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on a per student bosis under a comprehensive textbook
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program of the Secondary Education Development
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Program [SEDP]: Provided, further. That the textbook
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assistoncG shall be granted only to beneficiories of tuition
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fee supplements and educationai service contracting
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scheme provided in this Actj
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(3^—Expansion—of—the—existing—Educotional—Service
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Contracting [ESC] Scheme;]
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(4) The voucher system of the Private Education Student
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Financial Assistance Program [PESFA];
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(5) Scholarship 
grants to students 
graduating 
as
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valedictorians and salutatorians from secondary schools;
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(6) Tuition fee supplements to students in private colleges
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and universities; and


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(7) Education Loan Fund.
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The following are forms of assistance to teachers and faculty
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in private education:
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(1) In-service training fund for teachers in private high
5 
schools; and
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(2) College Faculty Development Fund.
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Sec. 6. Section 5 (Tuition Fee Supplements for Students in Private High Schools)
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of the same Act, as amended, is hereby deleted.
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Sec. 7. Section 6 (High School Textbook Assistance Fund) of the same Act, as
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amended, is hereby deleted, and replaced with a new Section 6 to read as follows:
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SECTION 6. EMPOWERING STUDENT CHOICE. - THE
12 
DEPARTMENT OF EDUCATION (DEPED) SHALL CREATE A
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PUBLICLY ACCESSIBLE, PRACTICAL ONLINE SYSTEM THAT
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ALLOWS STUDENTS AND PARENTS TO SELECT THEIR
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PREFERRED SCHOOLS FROM A REGISTRY OF
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PARTICIPATING RECOGNIZED SCHOOLS, SUBJECT TO
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AVAILABILITY OF SLOTS.
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THE REGISTRY OF PARTICIPATING RECOGNIZED
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PRIVATE BASIC EDUCATIONAL INSTITUTIONS SHALL
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INCLUDE DETAILED SCHOOL INFORMATION, SUCH AS
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LOCATION, NUMBER OF AVAILABLE SLOTS, NUMBER OF
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STUDENTS PER CLASSROOM AND LEVEL, EXTRA-
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CURRICULAR PROGRAMS, CURRENT TUITION FEES, AND
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TOP-UP REQUIRED IN CASES WHERE THE VOUCHER
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AMOUNT IS LESS THAN THE TUITION FEE.
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IT SHALL ALSO PROVIDE HISTORICAL DATA ON
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STUDENT ACHIEVEMENT, INCLUDING TRANSITION RATES
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PER KEY STAGE, RESULTS FROM THE NATIONAL
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ACHIEVEMENT TEST (NAT), LITERACY AND NUMERACY
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ASSESSMENTS, AND COMPARISONS AGAINST NATIONAL
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AND PROVINCIAL BENCHMARKS.
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ADDITIONALLY, THE REGISTRY SHALL INDICATE


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SCHOOL FEATURES THAT MAY AID STUDENTS AND
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PARENTS IN MAKING INFORMED CHOICES, SUCH AS FAITH-
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BASED ORIENTATION, SPECIAL CURRICULAR OFFERINGS,
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AND OTHER DISTINCTIVE EDUCATIONAL PROGRAMS.
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TO PROMOTE TRANSPARENCY AND
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ACCOUNTABILITY, PARTICIPATING SCHOOLS SHALL BE
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REQUIRED TO PROMINENTLY DISPLAY THEIR LATEST
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PERFORMANCE INDICATORS, INCLUDING NAT SCORES
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AND OTHER KEY METRICS, WITHIN THEIR SCHOOL
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PREMISES.
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Sec. 8. Section 7 (Expansion of the Existing Educational Service Contracting
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(ESC) Scheme) of the same Act, as amended, is hereby deieted, and replaced with a
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new Section 7 to read as follows:
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SECTION 7. QUALITY ASSURANCE. - THE DEPED
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SHALL ESTABLISH, OPERATE, AND MAINTAIN A SYSTEM
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AND MECHANISM FOR MONITORING PROGRAM OUTCOMES
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TO ENSURE ACCOUNTABILITY OF PARTICIPATING
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RECOGNIZED PRIVATE BASIC EDUCATIONAL
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INSTITUTIONS. THIS COVERS THE FOLLOWING AREAS:
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(a) IMPROVED STUDENT PERFORMANCE.
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APPROPRIATE PERFORMANCE INDICATORS TO
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DETERMINE THE EXTENT AND OUTCOME OF THE
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GOVERNMENT ASSISTANCE AND SUBSIDIES
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(GAS) PROGRAMS, INCLUDING YOUTH LITERACY
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RATES, NATIONAL AND INTERNATIONAL
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ASSESSMENT SCORES, AMONG OTHERS. FOR
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THIS PURPOSE, THE NATIONAL ACHIEVEMENT
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TESTS AND ALL NATIONAL ASSESSMENT
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EXAMINATIONS GENERALLY GIVEN BY THE
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DEPED SHALL BE ADMINISTERED TO ALL
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ELIGIBLE STUDENTS IN ALL PARTICIPATING
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PRIVATE BASIC EDUCATION INSTITUTIONS;


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(b) IMPROVED STUDENT OUTCOMES. TRACER
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SYSTEM TO COLLECT AND EVALUATE THE CAREER
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AND EMPLOYMENT PATH OF ITS GRADUATES;
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(c) SCHOOL 
PERFORMANCE. 
SCHOOL
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PERFORMANCE DATA INDICATING THE MEAN,
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MEDIAN AND MODE OF THE SCORES OF THE
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STUDENTS IN THE NATIONAL EXAMINATIONS,
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AND SUCH OTHER MEASURES OF QUALITY
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EDUCATION DELIVERY; AND
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(d) PRIORITY SUBSIDY FOR UNDERPRIVILEGED
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STUDENTS. DISTRIBUTION OF THE GAS
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PROGRAMS WHILE ENSURING THAT FUNDING IS
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EQUITABLY ALLOCATED FOLLOWING THE ORDER
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OF PRIORITY GROUPS.
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Sec. 9. A new Section to be denominated as Section 7-A is hereby inserted into
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the same Act to read as foilows:
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SECTION 7-A. OTHER FORMS OF ASSISTANCE. - THE
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FOLLOWING SHALL CONSIST OF ASSISTANCE TO PRIVATE
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BASIC EDUCATION INSTITUTIONS AND TEACHERS
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PARTICIPATING IN THE VOUCHER PROGRAM UNDER THIS
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ACT.
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THE FORMS OF ASSISTANCE GRANTED TO TEACHERS
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IN THE PARTICIPATING RECOGNIZED PRIVATE BASIC
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EDUCATION SCHOOLS INCLUDE:
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(a) IN-SERVICE TRAINING FUND FOR TEACHERS IN
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PRIVATE BASIC EDUCATION SCHOOLS;
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(b) SCHOLARSHIPS FOR QUALIFIED PRIVATE BASIC
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EDUCATION TEACHERS ENROLLED IN QUALITY
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GRADUATE PROGRAMS; AND
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(c) PARTICIPATION IN GOVERNMENT-FUNDED IN-
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SERVICE TRAINING FOR BASIC EDUCATION
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TEACHERS.
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into
THE DEPED MAY ESTABLISH A PROGRAM OF 
ASSISTANCE FOR THE DEVELOPMENT OF QUALIFIED 
RECOGNIZED PRIVATE BASIC EDUCATION SCHOOLS TO 
COVER THE FOLLOWING AREAS OF SCHOOL OPERATION:
(a) INSTITUTIONAL DEVELOPMENT;
(b) ORGANIZATIONAL DEVELOPMENT;
(c) HUMAN RESOURCE DEVELOPMENT;
(d) CURRICULUM AND INSTRUCTIONAL 
DEVELOPMENT;
(e) RESEARCH AND PLANNING; AND
(f) 
FACILITIES AND SCHOOL IMPROVEMENT.
CONSISTENT WITH SEC. 10 OF REPUBLIC ACT NO.
10533, OR THE "ENHANCED BASIC EDUCATION ACT OF 
2013", THE DEPED, IN CONSULTATION WITH THE 
DEPARTMENT OF BUDGET AND MANAGEMENT (DBM), MAY 
DEVELOP OTHER FORMS OF FINANCIAL ARRANGEMENTS 
AND ENGAGE THE SERVICES OF PRIVATE BASIC 
EDUCATION SCHOOLS BASED ON THE COMPLEMENTARY 
ROLES OF PUBLIC AND PRIVATE INSTITUTIONS IN THE 
EDUCATIONAL SYSTEM.
Sec. 10. A new Section to be denominated as Section 7-B is hereby inserted 
the same Act to read as follows:
SECTION 7-B. BASIC EDUCATION VOUCHER 
PROGRAM. - UNDER THE BASIC EDUCATION VOUCHER 
PROGRAM, KINDERGARTEN, ELEMENTARY, AND 
SECONDARY STUDENTS ENROLLED IN RECOGNIZED 
PRIVATE BASIC EDUCATION SCHOOLS CHARGING SCHOOL 
FEES SHALL BE PROVIDED BY THE GOVERNMENT WITH 
VOUCHERS IN SUCH AMOUNT AS MAY BE DETERMINED BY 
THE DEPED: PROVIDED, THAT THE AMOUNT SHALL NOT BE 
LESS THAN THE AMOUNT CURRENTLY PROVIDED BY THE 
DEPED: PROVIDED, THAT THE GOVERNMENT SHALL


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REIMBURSE THE VOUCHERS FROM THE SCHOOLS 
CONCERNED WITHIN SIXTY (60) DAYS FROM THE 
SUBMISSION OF COMPLETE DOCUMENTS, AS REQUIRED BY 
THE BEAC, TO THE DEPED.
THE BUDGET FOR THE BASIC EDUCATION VOUCHER 
PROGRAM SHALL BE EQUITABLE ALLOCATED AND 
DISTRIBUTED AMONG ALL REGIONS INCLUDING THE 
BANGSAMORO AUTONOMOUS REGION IN MUSLIM 
MINDANAO (BARMM) BASED ON OFFICIAL DATA SOURCES 
INCLUDING, BUT NOT LIMITED TO, CONGESTION DATA AND 
OPEN SEATS, GIVING PRIORITY TO UNDERPRIVILEGED 
STUDENTS.
PURSUANT TO SECTION 2(V), ARTICLE V OF THE 
BANGSAMORO ORGANIC LAW, THE BANGSAMORO 
GOVERNMENT SHALL EXERCISE ITS AUTHORITY OVER 
EDUCATION FOR THE AREAS UNDER THE BARMM AND WILL 
DIRECTLY IMPLEMENT THE SAME PROGRAM TO BE 
CHARGED AGAINST THEIR BLOCK GRANT. THE DEPED 
SHALL PROVIDE TECHNICAL ASSISTANCE IN THE 
IMPLEMENTATION OF THE GAS PROGRAM, WHEN 
NECESSARY.
SCHOOLS PARTICIPATING IN THE BASIC EDUCATION 
VOUCHER PROGRAM MAY INCREASE TUITION ON THE 
CONDITION THAT SEVENTY PERCENT (70%) OF THE 
AMOUNT OF THE TUITION INCREASES SHALL GO TO THE 
PAYMENT OF SALARIES, WAGES, ALLOWANCES, AND OTHER 
STATUTORY BENEFITS OF TEACHING AND NON-TEACHING 
PERSONNEL, EXCEPT ADMINISTRATORS WHO ARE 
PRINCIPAL STOCKHOLDERS OF THE SCHOOL, AND MAY BE 
USED TO COVER SALARY INCREASE AS PROVIDED FOR IN 
THE COLLECTIVE BARGAINING AGREEMENTS EXISTING OR 
IN FORCE AT THE TIME WHEN THIS ACT IS APPROVED AND
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MADE EFFECTIVE. AT LEAST TWENTY PERCENT (20%) OF
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THE TUITION INCREASES SHALL GO TO THE IMPROVEMENT
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OR MODERNIZATION OF BUILDINGS, EQUIPMENT,
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LIBRARIES, LABORATORIES, GYMNASIA AND SIMILAR
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FACILITIES AND TO THE PAYMENT OF OTHER COSTS OF
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OPERATION. FOR THIS PURPOSE, SCHOOLS SHALL
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MAINTAIN A SEPARATE RECORD OF ACCOUNTS FOR ALL
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ASSISTANCE RECEIVED FROM THE 
GOVERNMENT, ANY
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TUITION INCREASE, AND THE DETAILED DISPOSITION AND
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USE THEREOF, WHICH RECORD SHALL BE MADE AVAILABLE
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FOR PERIODIC INSPECTION AS MAY BE DETERMINED BY
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THE DEPED.
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Sec. 11. Section 12 of the same Act is hereby further amended to read as
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follows:
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"Section 12. In-service Training Fund OR Inset Fund. - For
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the purpose of improving the quality of teaching in private
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[secondary] BASIC education, there is hereby established in the
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Department of Education[, Culture and Sports] an Inset Fund to
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provide for TRAINING PROGRAMS FOR the upgrading of
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knowledge and teaching competencies in critical subject areas and
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for the modernization of teaching techniques and strategies,
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including training [m] ON the use of computers and of other multi-
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media educational technologies to assist instruction: Provided, [That
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the Inset Fund shall bo available only to qualified licensed teachers
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in participating private high schools as determined by the State
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Assistance Council: Provided, further,] That the amount of Inset
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Fund available to private [secondary] BASIC education shall not
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exceed that available to public [secondary] BASIC education [en-a]
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AS per capita basis: PROVIDED, FURTHER, THAT THE
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TRAINING PROGRAMS SHALL BE APPROVED BY THE DEPED.
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Sec. 12. Section 14 of the same Act is hereby further amended to read as
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foilows:
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"Section 14. Teachers' Salary Subsidy Fund. - A Teachers'
2 
Salary Subsidy Fund is hereby established in the [9EGS] DEPED to
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grant government subsidy to teachers in RECOGNIZED private
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[l=H§l:^] BASIC EDUCATION schools participating in the programs
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of assistance [provided] UNDER in this Act: Provided, [That the
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total monthly salary which includes the subsidy to be received by
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such private high school teachers shall not be more than eighty
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percent (80%) of the salary of his counterpart in the public sector:
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Provided, further, That the amount of monthly subsidy shall not
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GxcGGd the amount of any monthly salary Incrcosc that tcachers-in
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public high schools shall aftor the effoctivity of this Act horoinaftor
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receive: Provided, further. That private high school teachers qualified
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to receive subsidy under this Act are duly licensed by the Professional
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Regulation Commission: Provided, further,] That the government
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shall provide [them] THE TEACHERS with [a vouchor for the]
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salary subsidy, TO BE DETERMINED BY THE DEPED, which shall
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be [reimbursed directly to the teachers] DISBURSED within sixty
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(60) days after the close of the school year upon submission of proof
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of qualification and actual teaching service [m-a] DIRECTLY TO
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THE CONCERNED participating private [high] BASIC
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EDUCATION schoolS: Provided, further. That the present allocation
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out of increases from tuition and other income shall be maintained:
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Provided, finally. That [in case of insufficiency of funds, priority shall
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bo given to married teachers supporting a family] THE TEACHER'S
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SALARY SUBSIDY RECEIVED BY THE TEACHER SHALL FORM
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PART OF THE EXCLUSIONS FROM TAXABLE GROSS INCOME
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IN ACCORDANCE WITH SECTION 32(B)(7)(E) OF THE
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NATIONAL INTERNAL REVENUE CODE OF 1997, AS
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AMENDED.
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Sec. 13. A new Section to be denominated as Section 14-A is hereby inserted
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into the same Act to read as follows:
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SEC. 14-A. CREATION OF THE BUREAU OF PRIVATE 
EDUCATION. - THE BUREAU OF PRIVATE EDUCATION (BPE) 
UNDER THE DEPED SHALL BE CREATED TO SERVE AS THE 
FOCAL OFFICE FOR THE ADMINISTRATION, SUPERVISION, 
AND REGULATION OF ALL MATTERS RELATING TO PRIVATE 
BASIC EDUCATION INSTITUTIONS, INCLUDING 
GOVERNMENT ASSISTANCE AND SUBSIDIES. IT SHALL BE 
HEADED BY A BUREAU DIRECTOR.
IT SHALL HAVE THE FOLLOWING POWERS AND 
FUNCTIONS:
(a) MONITOR AND ASSESS THE IMPLEMENTATION 
OF THE PRIVATE BASIC EDUCATION 
INSTITUTIONS OF THE POLICIES, PLANS, AND 
PROGRAMS ESTABLISHED BY THE DEPED AS 
RECOMMENDED BY BPE;
(b) SET AND ENFORCE MINIMUM STANDARDS FOR 
PROGRAMS AND INSTITUTIONS OF LEARNING, 
SUBJECT TO PUBLIC HEARING;
(c) ENSURE THAT THE ACTIVITIES, EFFORTS, AND 
PERFORMANCE OF PRIVATE BASIC EDUCATION 
INSTITUTIONS SHALL MEET THE HIGH 
STANDARDS OF EXCELLENCE AND 
ACCOUNTABILITY;
(d) ADMINISTER AND IMPLEMENT THE POLICIES 
AND PROGRAMS RELATED TO THE ASSISTANCE 
AND SUBSIDIES GIVEN BY THE GOVERNMENT TO 
STUDENTS, TEACHERS, AND SCHOOLS IN 
PRIVATE EDUCATION;
(e) ESTABLISH AND SUPPORT PARTNERSHIPS WITH
INDIVIDUAL 
PRIVATE 
EDUCATION
INSTITUTIONS TO RESPOND EFFECTIVELY TO 
THE PRESSING NEEDS OF STUDENTS AND
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TEACHERS, AND TO PROVIDE LEARNING
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SOLUTIONS TO UNDERSERVED COMMUNITIES;
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(f) MONITOR AND ENSURE COMPLIANCE OF
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PRIVATE BASIC EDUCATION INSTITUTIONS TO
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THE PROMULGATED RULES AND REGULATIONS
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OF THE DEPED IN ALL MATTERS CONCERNING
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PRIVATE SCHOOLS, INCLUDING TUITION FEE
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INCREASES; AND
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(g) SUCH OTHER POWERS AND FUNCTIONS AS MAY
10 
BE NECESSARY FOR THE EFFECTIVE AND
11 
EFFICIENT IMPLEMENTATION OF THIS ACT.
12 
Sec. 14. Section 15 of the same Act is hereby further amended to read as
13 
follows:
14 
"Section 15. Program Administration [/Rules andRcgulotion5\
15 
AND IMPLEMENTATION. -The [State AssistancG Council] BEAC
16 
shall be responsible for policy guidance and direction, monitoring and
17 
evaluation of new and existing programs, [and the promulgation of
18 
the rules and regulations, while the Department of Education,
19 
Culture and Sports, the TESDA and the CHED] WHILE THE
20 
GOVERNMENT ASSISTANCE AND SUBSIDIES SERVICE
21 
(GASS) UNDER THE BPE shall be responsible for the day to day
22 
administration and [program] implementation [for] ON the
23 
programs of assistance to private [secondary] BASIC education. [7
24 
post-secondary vocational and technical education and higher
25 
education, respectively. Likewise, it may engage the services and
26 
support of any qualified government or private entity for its
27 
implementation.]
28 
[The State Assistance Council, hereinafter known as the
29 
Council, shall be headed by the Secretary of Education, Culture and
30 
Sports as chairperson, the chairperson of the CHED and the Director-
31 
General of the TESDA as co-chairpersons, with representatives from
32 
the National Economic and Development Authority, the Department
14


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of Budget and Managcmont, the Department of SciGnee and
Technology, and roproGGntotivos from duly organized nationwide
osGociotionG—ef—teocherG,—GtudGntS7—parentG,—aed—Gchool
adminlGtratorG coneerned with Gecondary, poGt-GGCondory vocational
and technical education and higher education aG memberG. The laot
three [3] memberG Ghall be appointed by the Council upon the
recommendation of their rcGpcctive GoctorG for a term of one
Gchool year Gubject to re appointment for a maximum term of four
[^1] Gchool yearG. A reproGentative each from the CommitteeG on
Education of both Houggg of CongreGG Ghall be doGignated roGource
perGonG to the Councilr
'The Council Ghall meet, from time to time, aG the need ariGCG, 
to aGGCGG the effectivity of the programG and to enGure that the
GGCondary—Gchoois,—poGt-Gecondary—vocational—and—technical
InGtitutionG and higher educational InGtitutionG where Gtudent
recipientG are enrolled continue to provide quality education. For thiG
purpoGG, the Council Ghall CGtabliGh criteria, to determine which
GGCondary—GchooiG,—poGt GGCondary—vocational—and—technical
InGtitutionG and higher educational InGtitutionG may continue to enroll
GtudentG and teacherG/faculty aG recipientG of government aGGlGtance
under thiG Act.]
THE BEAC SHALL BE COMPOSED OF THE SECRETARY 
OF THE DEPED, AS CHAIRPERSON, AND THE SECRETARY OF 
THE DEPARTMENT OF ECONOMY, PLANNING, AND 
DEVELOPMENT (DEPDEV) AND SECRETARY OF THE DBM AS 
MEMBERS.
THE ALTERNATE REPRESENTATIVE OF THE 
CHAIRPERSON SHALL POSSESS THE RANK OF AN 
UNDERSECRETARY WHILE THE ALTERNATE 
REPRESENTATIVES OF THE MEMBERS SHALL POSSESS THE 
RANK OF NOT LESS THAN AN ASSISTANT SECRETARY IN 
ORDER TO SECURE A QUORUM.
15


1 
THE BEAC SHALL MEET, FROM TIME TO TIME, AS THE
2 
NEED ARISES, TO ASSESS THE EFFECTIVITY OF THE
3 
PROGRAMS 
UNDER THIS ACT AND TO PROPOSE 
TO
4 
CONGRESS 
OTHER 
FORMS 
OF 
ASSISTANCE 
TO
5 
PARTICIPATING STUDENTS AND SCHOOLS.
6 
THE GASS SHALL SERVE AS THE PERMANENT
7 
SECRETARIAT FOR THE IMPLEMENTATION OF THE GAS
8 
PROGRAMS UNDER THIS ACT.
9 
THE DEPED MAY ENGAGE THE SERVICES OF A THIRD
10 
PARTY CO-IMPLEMENTOR OF THE GAS PROGRAM UNDER
11 
THIS ACT.
12 
Sec. 15. Penalties. - In case of violation of this Act by a private schooi, the
13 
DepEd may bar, after due process, such school from participating in or benefiting
14 
from the programs of this Act, and from other programs of the DepEd, without
15 
prejudice to administrative and criminal charges that may be filed against the school
16 
or its responsible officers under existing laws.
17 
Sec. 16. Appropriations. - The amount necessary for the initial implementation
18 
of this Act shali be charged against the current year's appropriation of the DepEd.
19 
Thereafter, such amount shail be included in the annual General Appropriations Act.
20 
To ensure the effective ailocation of funds, the deped shail conduct regular
21 
monitoring and evaiuation of the program's impact, inciuding its effects on school
22 
congestion, student learning outcomes, and the efficiency of targeting beneficiaries.
23 
The results of such assessments shall be considered in the determination of future
24 
appropriations and program adjustments.
25 
Sec. 17. Transitory Provision. - Subject to the availabiiity of funds, the
26 
implementation of the provisions stipuiated in this Act for the kindergarten and
27 
elementary levels shall gradually commence in school year 2024-2025, as may be
28 
determined by the DepEd.
29 
Sec. 18. Implementing Rules and Regulations. - Within ninety (90) days from
30 
the approval of this Act, the DepEd shali, in consuitation with the DEPDev, the DBM,
31 
and other concerned stakeholders from the national associations of private basic
16


1 
education institutions, promulgate the rules and regulations implementing the
2 
provisions of this Act.
3 
Sec. 19. Separability Clause. - If any provision of this Act is declared
4 
unconstitutional, the remainder of this Act or any provisions not affected thereby shall
5 
remain in force and effect.
6 
Sec. 20. Repealing Clause. - Any law, presidential decree or issuance, executive
7 
order, letter of instruction, rule or regulation inconsistent with the provisions of this
8 
Act is hereby repealed or modified accordingly.
9 
Sec. 21. Effectivity. - Notwithstanding the non-issuance of the implementing
10 
rules and regulations, this Act shall take effect fifteen (15) days following its complete
11 
publication in the Official Gazette or a newspaper of general circulation.
Approved,
17