Special Education Fund

Under Republic Act (RA) No. 7160 (Local Government Code [LGC] of 1991), a province or city, or a municipality, the additional 1% tax on real property collected in the province is shared equally by the province and the municipality within its territorial jurisdiction. The proceeds from this special levy accrue to the SEF and are automatically released to the LSB’s.

The SEF provides the source of funds for the supplementary annual budgetary needs for the operation and maintenance of public schools within the province, city, or municipality through an annual SEF Budget. The formulation, approval, and utilization of the SEF Budget are the responsibility of the individual LSB in each province, city or municipality.

LGU Baggao yearly distributes SEF to all the schools in the municipality as additional fund source for them.