To : Undersecretaries
Assistant Secretaries Bureau Directors Regional Directors
Schools Division/City Superintendents
All Others Concerned

1. The Revised Guidelines on the Utilization of the Financial Support Fund to the Secondary Schools Special Education (SPED) Program was issued through DepEd Order No. 98, s. 2011. However, the format for the utilization of funds in Items a, b, c, d, e, f and g are hereby added and/or corrected based on the format of the Department of Budget and Management (DBM) as follows:
   a. For School Year (SY) 2012-2013, the One Hundred Fifty Three (153) secondary schools implementing the SPED Program (focused on disabilities) which submitted the enrolment data shall be granted Five Hundred Thousand Pesos (PhP500,000.00) subsidy in addition to their regular Maintenance and Other Operating Expenses (MOOE) for the effective delivery of services to students with exceptionalities. Please see the enclosure for the revised list of schools.
   b. The subsidy following the suggested percentage breakdown, shall be utilized to support the implementation of the following activities of the SPED Program as reflected in the approved School Improvement Plan (SIP):
   • 1) Purchase of assistive devices and psychological/IQ tests tools;
   • 2) Training/Professional upgrading of teachers and school heads, travel expenses relative to participation/attendance to conferences, study visits, and other activities relevant to the implementation of the Program;
   • 3) Conduct of INSET in the development of instructional materials and evaluation of learning; and
   • 4) Student development, leadership training, education visits and student participation in SPED-related activities.

   c. To ensure that the financial subsidy is rationally utilized and be recommended for its continued release to recipient schools, the 25% of the subsidy shall automatically be released to the schools at the beginning of SY 2012-2013. The remaining 75% shall be computed based on the minimum number of students by exceptionality. The second tranche of PhP50,000.00 by exceptionality will be given to schools which meet the minimum number of students.

   The minimum number of students by exceptionality are as follows:

   Mentally Retarded (MR)	8	Speech Defective (SD)	10
   Learning Disabled (LD)	7	Orthopedically Handicapped (OH)	10
   Behavior Problems (BP)	15	Multiply Handicapped (MH)	5
   Hearing Impairment (HI)	7	Chronically 111 (Cl)	10
   Visual Impairment (VI)	5	Developmental Handicapped (DH)	8
   Autistics (AU)	8

   d. The following non-eligible expenditures shall be funded from the regular MOOE:

   • 1) Operational expenses such as utilities (water, electricity, janitorial and security services); and
   • 2) Capital Outlay items such as construction or repair of SPED facilities.

   e. The financial subsidy shall be released to the DepEd Central Office (CO). The Sub-ARO will be released from the Central Office to the recipient schools after submission of requirements set by the Bureau of Secondary Education (BSE).
   f. To ensure that the financial subsidy is rationally utilized and be recommended for its continued release to recipient schools, the schools shall comply with the following guidelines:

   • 1) The recipient schools shall conduct a yearly mentoring training program to schools that intend to implement the same programs within the division/region as well as giving access to other schools on the equipment and facilities to improve learning outcomes; and
   • 2) The beneficiaries of the program must continue to participate in the national and/or international conferences/trainings/ competitions/events.

   g. The recipient schools must submit a liquidation report on the utilization of the financial subsidy as well as on Item No. 1. f. to the division office (DO). The DO shall submit a copy to the regional office (RO) where the RO in turn will provide a copy of said report to the BSE. Non-compliance may result to the suspension of subsidy.

2. All existing Orders and Memoranda inconsistent with this Order are rescinded.
3. Immediate dissemination of and strict compliance with this Order is directed.

Encl.:
As stated
Reference:
DepEd Order: (No.: 98, s. 2011)

To be indicated in the Perpetual Index under the following subjects:
CHANGE
FUNDS
POLICY
PROGRAMS
SECONDARY EDUCATION SPECIAL EDUCATION

DO_s2012_27