Authors : Janeth C. Gerona-Goboli; Virginia D. Detera

Volume/Issue : Volume 11 - 2026, Issue 3 - March

Google Scholar : https://tinyurl.com/m3k39yf8

Scribd : https://tinyurl.com/2ya23nvj

DOI : https://doi.org/10.38124/ijisrt/26mar182

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : Employing a descriptive-evaluative research design with a quantitative approach, the study aimed to identify the priority needs of secondary schools, assess the extent of Special Education Fund (SEF) utilization, as well as determine the challenges faced by school heads in fund implementation for the school year 2024-2025. There are ten (10) secondary school heads directly involved in SEF planning and utilization who were purposively selected as respondents. The data were gathered through a validated structured survey questionnaire covering four dimensions which are the facilities and infrastructure, instructional materials and technology, teacher’s development and support, and other educational programs and services. The statistical tools were used such as sum of ranks, mean, ranking, and frequency count were employed to analyze the data and derive insightful discussions. The findings revealed that top priorities under facilities and infrastructure included the renovation of classrooms and improvement of sanitation facilities, reflecting the schools’ pressing need for safe and conducive learning environments. Along the instructional materials and technology, schools emphasized the procurement of technological tools such as projectors and computers to support instructional delivery. In teacher’s development, the most prioritized needs were medical and stress management programs and in-service training, signifying recognition of teacher well-being and professional growth. Moreover, health and nutrition, remedial programs, and values formation were identified as critical other educational services and services priorities. Despite these priority needs of the schools, SEF utilization was found to be moderately utilized, signifying inefficiencies due to delayed fund release, limited coordination, and government procedure constraints. It concludes that while SEF serves as an essential funding source for school improvement and development, its impact is hindered by procedural and financial challenges. Hence, the development of a proposed policy framework for SEF utilization is strongly recommended to institutionalize effective fund management, promote participatory budgeting, and ensure alignment with actual school priority needs. The DepEd, LGUs, and school heads are recommended to enhance fund transparency, efficiency, and responsiveness.

Keywords : Special Education, Fund Utilization, Municipality Budget, Implementation, Inclusive Education.

References :

1. Aytac, T. (2020). The problems and opinions of school administrators during COVID-19 pandemic: A Qualitative Study from Turkey. European Journal of Educational Sciences, December 2020 edition Vol.7 No.4 ISSN: 1857- 6036. 10.19044/ejes.v7no4a5.
2. Azur, A., & Ricafort, J. (2023). Utilization of Special Education Fund (SEF) of schools in Sorsogon. American Journal of Humanities and Social Sciences Research, 7(3), 87-104.
3. Burson, S. L., Mulhearn, S. C., Castelli, D. M., & van der Mars, H. (2021). Essential components of physical education: Policy and environment. Research Quarterly for Exercise and Sport, 92(2), 209–221. https://doi.org/10.1080/02701367.2021.1884178
4. Castillo, E. T., & Cay, M. K. M. (2024). School-based management practices and utilization of special education fund. International Journal of Educational Management and Development Studies, 5(4), 95–111. https://doi.org/10.53378/ijemds.353115
5. Castillo, E. T., & Cay, M. K. M. (2024). School-based management practices and utilization of special education fund. International Journal of Educational Management and Development Studies, 5(4), 95–111. https://doi.org/10.53378/ijemds.353115
6. Catanduanes Tribune. (2015). Utilization of Special Education Fund (SEF) of Schools in Sorsogon.
7. Childhope, (2021). The current education issues in the Philippines — and how childhope rises to the challenge.https://childhope.org.ph/education-issues.
8. Department of Education. (2020). DO_s2020_019: Guidance on financing the operationalization of the Basic Education — Learning Continuity Plan (DepEd Order No. 19, s. 2020). Department of Education. https://www.deped.gov.ph/wp-content/uploads/2020/09/DO_s2020_019.pdf
9. Department of Education. (2020). List of Programs and Project Implementation Status as of September 2020 (Basic Education Facilities – Classroom Repair and Rehabilitation Program). https://www.deped.gov.ph/wp-content/uploads/2020/10/List-of-Programs-and-Project-Implementation-Status-as-of-Sept-2020_10012020.pdf
10. Department of Education; Department of the Interior and Local Government; Department of Budget and Management. (2020, December 4). DepEd widens coverage of Special Education Fund. Manila Bulletin. https://www.mb.com.ph/2020/12/04/deped-widens-coverage-of-special-education-fund/
11. DepEd Order No. 10, s. 2017. Revised Guidelines on the Use of the Special Education Fund.
12. DepEd Order No. 13, s. (2016). Implementing Guidelines on the Direct Release and Use of Maintenance and Other Operating Expenses (MOOE) Allocations of schools, including other funds managed by schools.
13. Diery, A., Knogler, M., & Seidel, T. (2021). Supporting evidence-based practice through teacher education: A profile analysis of teacher educators’ perceived challenges and possible solutions. International Journal of Educational Research Open, 2, 100056. https://doi.org/10.1016/j.ijedro.2021.100056
14. Dueñas, R., Adanza, L. S., Lastimosa, J., Geronimo, L., & others. (2023, Dec.). The extent of utilization of Special Education Fund to indigenous learners’ academic performance in IPED implementing schools in the Philippines [Conference paper]. ResearchGate. https://www.researchgate.net/publication/376554250_The_Extent_of_Utilization_of_Special_Education_Fund_to_Indigenous_Learners%27_Academic_Performance_in_IPED_Implementing_Schools_in_the_Philippines
15. Gomez, M. P., Jr., & Galicia, L. S. (2022). Knowing how it works: Voices of secondary school heads on local government Special Education Fund for technological support in the new normal. International Journal of Multidisciplinary Research and Analysis, 5(6), 1409-1420. https://doi.org/10.47191/ijmra/v5-i6-28
16. Jackson, C. K. (2015). The effects of school spending on educational and economic outcomes: Evidence from school finance reforms. National Bureau of Economic Research.
17. Krishnan, K. (2025, March). Three steps to address the education crisis and drive prosperity. World Economic Forum. https://www.weforum.org/stories/2025/03/education-crisis-and-power-global-prosperity/
18. Let's Go Learn. (2022, October 29). IDEA Law: Special Education Funding. https://www.letsgolearn.com/special-education/idea-law-special-education-funding/
19. Magallanes, C. (2020). Santa Rosa City LGU distributes 36,000 tablets to students for online class. https://newsinfo.inquirer.net/1364219/santa-rosa-city-lgu-distributes-36000-tablets-to- students-for-online-class.
20. Maguate, G. S., Alegre, A. B., Alegre, J. M. D., & Galan-Parreño, M. J. (2024). Character and competence: The values education in the MATATAG curriculum. International Multidisciplinary Journal of Research for Innovation, Sustainability, and Excellence (IMJRISE), 1(6), 82-89. https://risejournals.org/index.php/imjrise/article/view/507
21. Malipot, M. (2020). DepEd to use additional funds to buy gadgets for students. https://mb.com.ph/2020/09/07/depedto-use-additional-funds-to-buy-gadgets-for-students/.
22. MIT Education Finance and Policy. (2023, January 1). The effect of extra school funding on students' academic achievements under a centralized school financing system. Education Finance and Policy, 18(1), 1-28. https://direct.mit.edu/edfp/article/18/1/1/109966/The-Effect-of-Extra-School-Funding-on-Students
23. Petrick, J. (2022). October Financial 3rd, 2013 Responsibilities from of https://work.chron.com/financial-responsibilities-principals-23326.html
24. Second Congressional Commission on Education (EDCOM II). (2024). EDCOM II Year-One Report: Miseducation — The failed system of Philippine education (Year One Report). EDCOM II. https://edcom2.gov.ph/media/2024/02/EDCOM-II-Year-One-Report-PDF-022924.pdf
25. World Bank. (2025). Education: Development news, research, data. The World Bank Group. https://www.worldbank.org/en/topic/education