Republic of the Philippines
CAGAYAN STATE UNIVERSITY
Sanchez Mira Campus
Manila North Road, Sanchez Mira, Cagayan 3518
GRADUATE SCHOOL
FISCAL MANAGEMENT IN EDUCATION
Course Description
The course is designed to introduce the students to the sub-field of Fiscal
Management in Education. It covers the general areas on fiscal policies, revenue
administration, school budgeting, accounting and debt management.
While the focus of the course is school management in fiscal matters, the students are also
encouraged to consider these areas in terms of problems and issues confronting the Philippine
Educational System.
Course Objectives
At the end of the course, the student is expected to:
a. Gain understanding on the basic principles, systems and procedure in the management
of school finance;
b. Acquire basic knowledge on budgeting, accounting, auditing and debt management
specifically on school matters;
c. Analyze fiscal problems affecting educational institutions in the area;
d. Develop insights and approaches toward effective solutions of fiscal management
problems;
e. Discuss the importance of fiscal management in the operations of an educational
institution;
f. Apply some principles leaned through the development of a school budget;
g. Determine the practices of public and private educational programming and financing;
and
h. Develop the skills in undertaking research on the areas of fiscal management.
Course Contents
I. Orientation of the course Descriptions, Objectives, Requirements, Scope and
Methodology.
II. Concepts, Practices, Issues and Problems of Fiscal Management
1. Administration and Management: As Arts and Science
2. Public & Private Management
3. Fiscal Management: Meaning and Importance
4. Other Basic Concepts on Fiscal Management
5. The School Administrator: Qualities, Jobs and Environment
The School Administrator as:
5.1 Finance Manager
5.2 As Agent Resource Productivity
5.3 As a Revenue Producer
5.4 As Agent of Change
5.5 As a Manager of Wate
VISION: CSU is a University with global stature MISSION: Cagayan State University shall
in the arts, culture, agriculture and fisheries, the produce globally competent graduates through
sciences as well as technological and professional excellent instruction, innovative, and creative
fields. research, responsive public service and productive
industry and community engagement.
Republic of the Philippines
CAGAYAN STATE UNIVERSITY
Sanchez Mira Campus
Manila North Road, Sanchez Mira, Cagayan 3518
GRADUATE SCHOOL
6. Financial Policy, Planning and Control Functions
7. Financing Education as an Administrator Function
III. Fiscal Matters Mandated on Local Government Autonomy
1. Revenue Administration
1.1 Source of Funds
a. Government Revenue/ School Revenues
b. Source of Funds of Private and Public Educational Institutions
1.2 Support of Educational Systems in the Philippines
a. Elementary and Secondary Schools
b. Trade Schools & Agricultural Schools
c. National and Barangay High School
d. College and Universities
e. Private Schools
IV. Budgeting, Accounting of Financial Resources; Issues and Problems
1. Basic Principles in the Administration of School Finance
2. School Budgeting
2.1 Advantages/Disadvantages of Budgeting
2.2 Limitations of Budgets
2.3 Budget Control
2.4 Basic Principles of School Budgeting
2.5 Application
3. Budget Preparation and Deliberation
4. School Accounting and Auditing
4.1 Basic Principles of Accounting
4.2 Basic Principles of Auditing
4.3 Application
V. Debt Management
1. Problems of Financing Public Education by the National Government
2. How to get out of debt?
Course Methodology
Lecture, Key Concept/ Group Discussions, Case Study Analysis, Individual Oral
Report of Proposed Budget
Course Requirements
1. Active class participation - 20%
2. Preparation and deliberation of proposed budget - 20%
3. Midterm/ Final Examinations - 40%
4. Individual Research Paper on Fiscal Management Problems- 20%
TOTAL - 100%
VISION: CSU is a University with global stature MISSION: Cagayan State University shall
in the arts, culture, agriculture and fisheries, the produce globally competent graduates through
sciences as well as technological and professional excellent instruction, innovative, and creative
fields. research, responsive public service and productive
industry and community engagement.
Republic of the Philippines
CAGAYAN STATE UNIVERSITY
Sanchez Mira Campus
Manila North Road, Sanchez Mira, Cagayan 3518
GRADUATE SCHOOL
References
Aquino, G. (2000) Educational Management Principles, Functions and Concepts
Manila, Rex Bookstore
Eun, C. and Resnick, B. (2004) International Fiscal Management, 3rd Edition,
New York McGraw-Hill/ Irwin
Folk, J. Garrison, R & Noreen, E (2002) Introduction to Management Accounting:
New York McGraw-Hill/ Irwin
RODEL FRANCISCO T. ALEGADO, PhD
VISION: CSU is a University with global stature MISSION: Cagayan State University shall
in the arts, culture, agriculture and fisheries, the produce globally competent graduates through
sciences as well as technological and professional excellent instruction, innovative, and creative
fields. research, responsive public service and productive
industry and community engagement.
