Analyzing School Budget And National Achievement Test (NAT)

Ma Germie F Gain,Inero V Ancho

doi:10.25078/jpm.v5i1.635

Abstract

<p><em>This study analyzes how the allocation and utilization of school budget of selected schools in a City Schools Division in the Philippines relates with student achievement in the National Achievement Test (NAT). Data were obtained from the participating schools for school years 2012-2013 to 2014-2015 and were analyzed using Pearson correlation coefficients to determine if a relationship existed between specific school financial categories of the Annual Implementation Plan (AIP) and financial reports and the Mean Percentage Score (MPS) in NAT. Data were also analyzed through coefficients of variance to quantify the percent of the related sample that may be explained by the correlation of the variables. Findings include that training and seminar expenses, general services, repair and maintenance expenses and supplies and materials expenses were found to have a significant relationship with the MPS in NAT. Moreover, the positive relationship between financial expenditures and student performance is strongest in Mathematics, and the manner of spending financial resources only affects student performance in many subject areas but not the overall performance in NAT. These findings suggest policy recommendations that aim to guide school heads in the utilization of school budget which would most likely improve student performance in NAT. </em></p>

Highlights

School-Based Management (SBM) in the Philippines was designed to improve the academic performance of the students through strengthening the capacity of school units in determining significant educational concerns and addressing these through budgetary considerations, along with the observance of transparency and accountability through procedural mechanism (Annual Implementation Plan or AIP and School Report Card (SRC)
The following topics will be addressed to present the findings of the research: (a) allocation and utilization of school budget based on the AIP and financial reports, (b) classification of the Mean Percentage Score (MPS) of the sample implementing units in National Achievement Test (NAT), (c) correlation for the relationship between allocation and utilization and NAT results, (d) inputs to formulation of policy on utilization of school budget
The researcher found it relevant to conduct a study in the local context aiming at finding out how the secondary schools in a City Schools Division in the Philippines utilized its school budget and which among the expenditures received the highest budget allocation based on the Annual Implementation Plan for the last three years

Summary

Introduction

School-Based Management (SBM) in the Philippines was designed to improve the academic performance of the students through strengthening the capacity of school units in determining significant educational concerns and addressing these through budgetary considerations, along with the observance of transparency and accountability through procedural mechanism (Annual Implementation Plan or AIP and School Report Card (SRC). SBM proponents believed that by allowing those in school to make decisions, educators are better able to meet the needs of their students, improving their schools (Clover et al, 2004). If there is high involvement among the stakeholders, it will most likely yield high student performance. World Bank (2010) reported that before the implementation of SBM in 2002, SBM and non-SBM schools in the Philippines performed relatively similar in NAT. In 2005, SBM schools showed better performance in NAT. Mathematics scores between SBM and nonSBM schools increased to 1.58 percentage points, while Science scores were 2.03 percentage points higher, English scores were 2.20 percentage points higher, and overall scores are 1.98 percentage points higher for SBM schools

Methods

Results

Discussion

Conclusion