Discipline: Education
The study uses the descriptive-exploratory design. It shows that
the School Education Fund (SEF) is the core accountability
of the Local School Board (LSB) which is bound to manage
it as stipulated in R.A. 5447 and 7160. Study shows that there are
instances when laws have been violated. The proper implementation
of the SEF by the LSB is beset by insufficiency due to inefficient tax
property collection. Hence, the LSB conceives of activities to augment
the needs of the schools. The study recommends policy changes and
decentralization to maximize the utilitization of the SEF.