Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
Second Regular Session

7441

House Bill No.

Introduced by Rep. ANGELO MARCOS BARBA
2nd District, Ilocos Norte

AN ACT EXPANDING THE APPLICATION OF THE SPECIAL
EDUCATION FUND (SEF), AMENDING FOR THE PURPOSE
SECTIONS 100, 235 AND 272 OF REPUBLIC ACT NO. 7160,
OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF
1991

EXPLANATORY NOTE

The Special Education Fund (SEF) was initially created by virtue of
Republic Act No. 5447. It was envisioned to fund projects that would further
improve the programs of the government for the education sector. Like its
predecessor, Republic Act No. 7160 or the Local Government Code of 1991
limited the application of the SEF to the operation and maintenance of public
schools, construction and repair of school buildings, facilities and equipment,
educational research, purchase of books and periodicals, and sports
development.

The specificity of the provision, however, restricts the application of the
SEF, thereby leaving other programs or projects that promote the accessibility
of public education unfunded. Another special fund gone to waste.

Hence, this bill.

This bill seeks to expand the application and/or use of the SEF by
including the payment of salaries, allowances, and other benefits of teaching
and non-teaching personnel, competency trainings for teaching personnel,
provision of teaching aids and other instructional materials, construction and
repair of school libraries, administration offices, laboratories, and all other
expenditures relative to the promotion of accessible public education.

The Local Government Code empowered local government units in
Metropolitan Manila to levy and collect an annual tax of one percent (1%) on
the assessed value of a real property as an additional levy to the basic real
property tax or the special education fund. Unfortunately, those outside
Metropolitan Manila were not given the same privilege.

This proposed measure likewise seeks to grant municipalities outside
Metropolitan Manila the power to levy and collect an annual tax of one-half


percent on the assessed value of the real property within the concerned
municipality. This would provide municipalities outside Metropolitan Manila
an additional source of funds to address public school concerns, such as
classroom shortages, dilapidated school buildings and facilities, and payment
of salaries, allowances and benefits of teaching and non-teaching personnel.

In view of the foregoing, the immediate passage of this bill is earnestly
sought.

ANGE! COS BARBA


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS,
Second Regular Session

House Bill No. mal

Introduced by Rep. ANGELO MARCOS BARBA
2d District, Ilocos Norte

AN ACT EXPANDING THE APPLICATION OF THE SPECIAL
EDUCATION FUND (SEF), AMENDING FOR THE PURPOSE
SECTIONS 100, 235 AND 272 OF REPUBLIC ACT NO. 7160,
OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF
1991

Be it enacted by the Senate and the House of Representatives of the
Philippines in Congress assembled:

SECTION 1. Section 100 of Republic Act No. 7160, otherwise known as
the Local Government Code of 1991, is hereby amended to read as follows:

“Section 100. — Meetings and Quorum; Budget. — (a) The local
school board shall meet at least once a month or as often as necessary;

(b) Any of the CO-CHAIRPERSONS may call a meeting. A majority of
all its members shall constitute a quorum. However, when both
co-chairpersons are present in the meeting, the local chief executive
concerned, as a matter of protocol, shall be given preference to preside
over the meeting. The division superintendent or district supervisor, as
the case may be, shall prepare the budget of the school board concerned.
Such budget shalll be supported by programs, projects, and activities of the
school board for the ensuing fiscal year. The affirmative vote of all
members shall be necessary to approve the budget.

(c) The annual school board budget shall give priority to the following:

i. Construction, repair, maintenance, AND IMPROVEMENT of
school buildings, LIBRARIES, ADMINISTRATION
OFFICES, ASSEMBLY HALLS, LABORATORIES, and
other facilities of ALL public elementary and secondary
schools;

ii, Establishment and maintenance of extension of classes where
necessary;

iii, OPERATION AND MAINTENANCE OF PUBLIC
ELEMENTARY AND SECONDARY SCHOOLS, SUCH AS


THE CREATION OF TEACHER ITEMS IN CASE OF

1
2 EXTENSION OF CLASSES OR WHEN NECESSARY,
3 PROVISION OF TEACHING AIDS AND OTHER
4 INSTRUCTIONAL MATERIALS, AND PAYMENT OF
5 SALARIES, ALLOWANCES AND OTHER BENEFITS OF
6 TEACHING AND NON-TEACHING PERSONNEL and
7
8 iv. Sports activities at the division, district, municipal, and
9 barangay levels.”

10
un SECTION 2. Section 235 of the same Code is hereby amended to read as
12 follows:
2B
14 “Section 235. - Additional Levy on Real Property for the Special
15 Education Fund. ~ A special education fund (SEF) is hereby created for
16 every local government unit mentioned-hereunder to be funded from the
7 additional levy on real property prescribed under this section.

18
19 A province, city, or municipality within the Metropolitan Manila Area,
20 may levy and collect an annual tax of one percent (1%) on the assessed
a value of real property IN THEIR RESPECTIVE TERRITORIAL
2 JURISDICTION which shall be in addition to the basic real property tax
23 PROVIDED UNDER THIS CODE.

2
25 EVERY MUNICIPALITY OUTSIDE THE METROPOLITAN MANILA
26 AREA MAY LIKEWISE LEVY AND COLLECT AN ANNUAL TAX OF
2” ONE-HALF PERCENT (1/2%) ON THE ASSESSED VALUE OF THE
28 PROPERTY WITHIN SAID MUNICIPALITY. The proceeds thereof shall
29 exclusively accrue to the SEF OF THE LOCAL GOVERNMENT UNIT
30 CONCERNED.”

31
32 SECTION 3. Section 272 of Republic Act No. 7160 is hereby amended to
33 read as follows:

34
35 “Section 272. Application of Proceeds of the Additional One Percent
36 SEC Tax. - The proceeds from the additional one percent (1%) tax on real
37 property accruing to the Special Education Fund (SEF) shall be
38 automatically released to the local school boards; Provided, That in case of
39 provinces, the proceeds shall be divided equally between the provincial
40 and municipal school boards: Provided, however, That the proceeds shall
a be allocated for the OPERATION AND MAINTENANCE OF PUBLIC
2 ELEMENTARY AND SECONDARY SCHOOLS, SUCH AS THE
43 CREATION OF TEACHER ITEMS IN CASE OF EXTENSION OF
“4 CLASSES OR WHEN NECESSARY, PROVISION OF TEACHING AIDS
45 AND OTHER INSTRUCTIONAL MATERIALS, AND PAYMENT OF
46 SALARIES, ALLOWANCES AND OTHER BENEFITS OF TEACHING
47 AND NON-TEACHING PERSONNEL, COMPETENCY TRAININGS FOR
48 TEACHING PERSONNEL, OPERATION OF ALTERNATIVE LEARING
49 SYSTEM (ALS), INCLUDING PAYMENT OF SALARIES, ALLOWANCES
50 AND OTHER BENEFITS OF ALS FACILITIES, construction and repair of

51 school buildings, LIBRARIES, ADMINISTRATION OFFICES, ASSEMBLY


HALLS, LABORATORIES, OTHER facilities and equipment, , educational
research, purchase of books and periodicals, TEACHING AIDS, OTHER
INSTRUCTIONAL MATERIALS, [and] sports development, AND ALL
OTHER EXPENDITURES RELATIVE TO THE PROMOTION OF
ACCESSIBLE PUBLIC EDUCATION as determined and approved by the
Local School Board.”

SECTION 4. The Department of Education, Department of Interior and
Local Government, and the Department of Budget and Management shall,
within ninety (90) days from the effectivity of this Act, promulgate the rules
and regulations necessary to implement the provisions of this Act.

SECTION 5. Any provision of law, decree, order, rule or regulation
inconsistent with this Act is hereby repealed and/or modified accordingly.

SECTION 6. This Act shall take effect fifteen (15) days after its
publication in the Official Gazette or in a newspaper of general circulation.

Approved,