Special Education Fund

INTRODUCTION

Special Education Fund (SEF) refers to the share for public basic education from the collections taken from the additional 2% of real property tax. SEF is used for renovation of facilities, purchase of supplies for instructional materials and other needs of the school that are specified in the guideline for SEF use.

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.

Its main function is to develop an overall plan and budget for local government funding of basic education in the locality.