RA 5447 - Summary

Republic Act 5447

Special Education Fund

            In line with the government’s policy to provide support to the goals of education, this act was created – the Special Education Fund.  It is a law establishing a special education fund to be drawn from the additional tax on real property and from a certain portion of the taxes on Virginia-type cigarettes and an additional tax from real property.  It also outlines the activities to be financed, creation of a school board for this purpose and fund appropriation.

            One of the activities of the Department of Education to be financed by the Special Education Fund is the organization and operation of extension classes, most especially in the remote areas.  The objective of which is to contain all school age children who desires to enter Grade I.  It also encompasses the creation of teacher positions, head teachers and principals; as well as the adjustment of their salaries.  Other activities and programs to be financed by the Special Education Fund are the programming of the construction and repair of school buildings, workshops, laboratories and other equipment and apparatus for schools offering vocational courses; as well as the provision of instructional materials and school facilities.

            It also encompasses the creation of a local school board in every province, city and municipality.  It is the duty of the local school board to decide on the annual budgetary needs of operation and maintenance of the public schools.