Good or Poor Practices.pptxGood or Poor Practices.pptx

Good or Poor Practices.pptxGood or Poor Practices.pptxGood or Poor Practices.pptxGood or Poor Practices.pptxGood or Poor Practices.pptxGood or Poor Practices.pptxGood or Poor Practices.pptxGood or Poor Practices.pptxGood or Poor Practices.pptx Good or Poor Practices.pptxGood or Poor Practices.pptxGood or Poor Practices.pptx

1. Using savings from PS for improvement of school canteen 2. The School Head accepted cash donation from alumni amounting to P200K for construction of school stage. The following day, the SH bought materials for the stage construction. Good practice Poor practice 3. The principal sent a teacher to a training which she thinks suitable for the teacher but she’s not included in the memo.

2. 4. The school paid the supplier for the office supplies she ordered from a store; the following day, said supplies were delivered to the school. 5. The SDO called up the principal for the submission of the SIP which is already due. To comply with the required submission, the SH worked overtime and submitted the said report on the next day. Good practice Poor practice

3. 8. The SH canvassed from 3 suppliers and awarded it to the lowest bidder. 6. The roof of one of the school buildings of the elementary school was destroyed during typhoon Lando . The principal utilized the MOOE of the school for the major repair of the roofing though it is not included in his SIP and APP. 7. The laptop owned by the school that was purchased 6 years ago was stolen. The SH included the said property in the list of condemned properties. Good practice Poor practice

4. 9. The SH ordered the purchase of common use supplies directly to a supplier. 11. Items were bought on a “Buy 1, Take 1” deal but documents show that the items were priced individually. Good practice Poor practice 10. In the absence of other local funds, the SH deducted a certain amount from a utility personnel’s salary to be used for transportation expenses. This meant that the utility personnel received a salary lower that what was stated in the job contract.

5. Maligaya HS does not have enough personnel to manage the school canteen so the SH decided to sublease it to a concessionaire. 2. In the absence of a school canteen, teachers in Masaya HS sell food items for their pupils. The food items are sold at reasonable price and are nutritious. Good practice Poor practice 3. To ensure proper auditing of canteen funds, Mr. Matobato , a SH, hired a private auditor.

6. 4. A school-managed canteen in Matatag HS received incentives from a private supplier. The SH distributed the incentives to the teachers during their Christmas party. 5. Masipag ES school canteen caters to 1000 students. To ensure that the canteen is well-managed, the SH assigned a teacher to function as full time canteen manager without any teaching loads. Good practice Poor practice

7. 8. The teachers cooperative of Marilag ES was registered in the CDA in 2009 . By 2010, the cooperative was awarded to permission to operate the school canteen. 6. Matulungin HS hired students to work for their school canteen. The students were given compensation for their work. 7. Kasuluksulukan ES is located in a far-flung barrio. As such, there is no available government depository bank near the school. The SH and canteen manager decided to keep the funds in a safe box. Good practice Poor practice

8. 11. Mrs. Madiskarte required the teachers cooperative to rent the existing school canteen facilities for added income. 9. Mrs. Kurdapya signed a 5-yr MOA with the teachers cooperative since she believes that she will be staying in the same school for 5 years. 10. The MOA between the teachers cooperative and the school has ended. The SH instructed the cooperative the retain the properties acquired by the latter since they are now considered to be school property. Good practice Poor practice

9. 12. As part of positive discipline, students were required to work in the school-managed canteen. 13. PTA officers of Mahinahon ES filed a complaint against the cooperative-managed school canteen officials for food poisoning. The complaint was filed and settled in the division office. Good practice Poor practice

10. Leads in the crafting of the SIP/AIP that laid down a realistic set of programs and activities based on an exhaustive study of both the external and internal environments and which identified the resource requirements; Ensures funds are budgeted, made available, and spent according to fiscal policy and in alignment with account purpose; Underscores to his/her team that the budget provides orderly execution of the needs related to the account and serves as one of the control mechanisms to compare planned receipts and disbursements with the actual fiscal activities and, therefore, must be complied with; Responsibilities of School Principal As Fiscal Manager

11. Responsible for under-standing and ensuring compliance with the regulations, policies, and procedures. Ensures that the procurement activities are properly and adequately staffed and are functioning efficiently following all the policies, procedures and are governed by the highest ethical standards Ensures that the school systems are covering property management to include receiving, recording, releasing immediately to the to school units the items asked for, maintaining and repairing of items procured; Makes certain that assets are well maintained and repaired on a regular basis;

12. Makes sure that all donations, out of budget funds such earnings from the canteen operations or income generations from other school activities be recorded regularly Provides daily oversight on how the funds are spent and managed; Takes care that processes and controls are in place; Sees to the proper and accurate recording, analyzing and reporting of transactions; Checks the accuracy and reliability of accounting data; Monitors reconciliation of accounts on a monthly, quarterly, annual basis; making sure that the expenditures are in conformity with the budget, or appropriate budget changes have been made to reflect a change in the original budget.

13. Must be able to connect each unit with one another - Instructional/Academic Offices, Property, Purchasing, Human Resources, General Services, Facilities Management, Risk Management, Administrative Accounting, Accounts Receivables and Accounts Payable; Safeguards assets; Signs on all financial transactions as the highest ranking official in school; Because of signature authority, the School Principals is enjoined to understand the Government Budgeting System and to acquire the skill to navigate in the most updated National Accounting System adopted by government.

14. When approving documents , the School Principal is responsible for verifying or having processes in place to ensure the following: Charges to the account correctly represent materials received or services rendered; Charges represent activities which are established, and should comply with the fiscal plan that is established for the account; Funds are available in the account to cover authorized charges The transaction in the account complies with all relevant internal or external regulations, policies and procedures. The transaction is accurate, timely and completely recorded The original copies of financial records are kept orderly and safely retained in the Administrative Accounting Office to satisfy legal and audit requirements. These include original documents such as attendance records, payroll vouchers and other supporting documentation.

15. The School Head ensures e fficient, e ffective, e conomical and e thical operations