School Based management (Accountability)

Primer on School Performance Accountability: 

Primer on School Performance Accountability

Introduction: 

Introduction Accountability is the obligation or willingness to accept responsibility for one’s actions. To be accountable means to be answerable for one’s actions and be liable for their consequences. For public officials and civil servants, R.A. 9155 or “The Governance of Basic Education Act of 2001” emphasizes the importance of accountability and specifically provides for School Performance Accountability.

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This Primer provides basic information on School Performance Accountability and its application to School-Based Management (SBM). The distinction between the RESPONSIBILITY, or the obligation to act, and ACCOUNTABILITY, or being answerable for the actions taken, should be clearly understood. The role or responsibility of stakeholders is to implement SBM, while their accountability ensures that resources being utilized are put to the best use. Thus the emphasis on performance and results.

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Key Principles of Accountability The following principles serve as guide in performance accountability: 1. Client Focus School focus on meeting the needs of their primary clients, students and their parents. The accountability framework supports schools achieve high and improving standards of learning for all students

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2. Performance Orientation Results are the main criteria for assessing success in the continuous effort to improve school performance. Assessment is focused on planning, monitoring and reporting achievement of the schools’ learning outcomes.

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3. Ownership and Transparency Stakeholders take action deliberately to fulfill mandates and plans, with clear expectation of results. Thus, they “own” these actions and can account for them.

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4. Integration The main accountability mechanisms are integrated into the normal planning, policy and operational activities of the school and of the Department of Education as a whole .

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Who is Accountable for What? All stakeholders acknowledge that each has a role, with the corresponding responsibility for fulfilling that role. Each level of implementation has accountability in accordance with its corresponding role.

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In the context of SBM, stakeholders have RESPONSIBILITY to: 1. implement measures to improve school performance and learning outcomes; 2. use properly and judiciously available resources; 3. ensure transparency in the entire process; and 4. engage the community and other external stakeholders to increase levels of participation.

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Thus, the following stakeholders are accountable for the respective responsibilities: 1 . School Head Ensures the improvement of school performance, with focus on high performance of learners; Organizes the School Governing Council (SGC); and Leads in preparing the School Improvement Plan (SIP) and the School Report Card.

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2 . Teachers Ensure the optimum development of learners, Work to achieve the targeted level of mastery, Assist/mentor peers, and Work with parents to address learners’ needs.

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Thus, the following stakeholders are accountable for the respective responsibilities: 3 . Students Set personal targets for learning, and Work with teachers to achieve targets and continuously improve performance

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4 . Local Government Unit (LGU) Allocates resources for school improvement, and Leads the community to continuously support school efforts to attain high performance.

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5 . Community Supports the school head in fulfilling his/her responsibilities, Provides assistance to the school in its continuous efforts to improve performance, Assists in implementing the School Improvement Plan, and Assists in monitoring and evaluation of school performance.

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6 . School Governing Council (SGC) Assists in crafting the SIP/AIP, Monitors and evaluates SIP/AIP implementation Assists in generating resources for continued school improvement, Assists in monitoring and evaluation of school performance, Assists in developing school policies and Reports progress of SIP implementation to the Schools Division Superintendent and the community.

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7 . The School Carries out Department policies and standards, Requires the best performance of its officials, teachers and support staff, Facilitates among learners the achievement of high performance and other desirable learning outcomes, Develops strategic relationships with the local community and other key partners, Directs funds to intended program initiatives, and Creates an environment where teachers and students can give their best.

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8 . The District Office Provides professional and instructional advice, Supports school heads and teachers/facilitators of schools and learning centers, and Provides curricular supervision.

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9 . The Division Office Develops and implements the Division Education Development Plan; Plans and manages the effective and efficient use of all human, physical and fiscal resources, including professional staff development; Monitors the utilization of funds provided by the national government and the local government units to the school and learning centers;

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Ensures compliance to quality standards for basic education programs and, for this purpose, strengthens the roles of the division supervisors as subject area specialists; Promotes awareness of and adherence by the schools and learning centers to accreditation standards; and Supervises the operations of all public and private elementary, secondary, and integrated schools, and learning centers.

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10 . The Regional Office Oversees the performance of all the divisions, Provides technical support and advice, and Sets quality assurance standards.

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11 . The Central Office Formulates national education policies, Formulates a National Education Development Plan Promulgates national education standards Monitors and assesses national learning outcomes Undertakes national education researches and studies, and Enhances the total development status, professional competence, welfare and working conditions of all personnel in the Department.

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Accountability Mechanisms To demonstrate accountability, the school needs to put in place the following mechanisms: 1 . Quality Assurance Mechanism Quality assurance is a process-driven approach with specific steps that help define and attain goals. Measures are taken to ensure that each action is done properly, so that quality results are obtained at the end.

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These measures include: Systems and processes for implementation, Self-review mechanisms at each performance level, and Feedback mechanisms between performance levels among internal stakeholders, and between and among internal and external stakeholders.

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2 . Monitoring and evaluation (of progress, results, outputs and outcomes, that includes) Internal monitoring and periodic evaluation, External evaluation, and Remedial mechanisms.

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Approaches to Monitoring and Evaluation In monitoring and evaluation, indicators are important as points of reference in measuring performance. Performance indicators may be categorized into four broad types: Quantity - is concerned with the number of achievements Quality - refers to the degree of excellence of results Time – examines whether results were achieved within specified time limits Client satisfaction – refers to acceptability of the results to the clients.

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It is also necessary to monitor progress of work in the course of the budget year to be able to implement corrective measures, if and when necessary. Monitoring should take into account some key elements: 1. p eriodic reporting of progress, 2. periodic assessment and feedback on reported progress, 3. spot audit of reported progress

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4. rapid execution of corrective measures (e.g., realignment of resources or transfer of project location), and 5. taking difficult decision promptly (e.g., terminate project to cut costs). Performance can also be measured in terms of input/economy, output/workload, efficiency, effectiveness, and impact/outcome.

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3 . Reporting System Reporting of school performance to the community and stakeholders provides a basis for the community to advocate additional support. It will also enable them to take part in the process and become more involved/engaged in school affairs. Thus, there is a need to assess progression in the scales of SBM practice based on the three levels, as shown in the accountability framework in SBM.

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Accountability Framework in SBM Level I (Standard) Level II (Progressive) Level III (Mature) School introduces transparency and accountability mechanisms. School exercise transparency and accountability in carrying out its functions. School is fully transparent and accountable. Monitoring and Evaluation (M&E) system is installed and operational (e.g., data and reports are used in continuing improvement). Performance-and-results-based M&E system is fully operational and utilized in planning. Stakeholders and school jointly develop and implement multi-sectoral and multi-dimensional M&E system with innovations. Major stakeholders (SGC,PTCAs,Schools Division Superintendent, Regional Office, Local School Board) are informed and participate in M&E reporting. All stakeholders fully participate in M&E and reporting activities. Stakeholders hold themselves accountable for school performance.

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Accountability Framework in SBM Level I (Standard) Level II (Progressive) Level III (Mature) Quarterly school performance (student and teacher performance) is monitored and evaluated by SGC. Quarterly and annual school performance (e.g., SRC) is monitored and evaluated by community stakeholders. School performance is presented, published and validated through community satisfaction surveys. Improvement in learning outcomes by Grade/Year level is monitored and evaluated by homeroom and tracked per student/subject. Improvement in learning outcomes by Grade/Year level is monitored and evaluated on school-wide basis. Improvements in learning outcomes are tracked for benchmarking with other SBM schools.

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The following are steps the school must take to ensure that progress from one level to the next is achieved: Level 1: Standard Identify accountability targets Introduce reporting mechanisms Initiate relationships with external stakeholders Initiate communication and feedback mechanisms with external stakeholders Establish M & E mechanisms

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Level 2: Progressive Stage Develop systems and mechanisms Try out new systems and mechanisms Install mechanisms for progressive engagement with external stakeholders Adjust systems and mechanisms Strengthen stakeholder participation

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Level 3: Mature Stage Ensure full integration of performance accountability mechanisms Ensure that the M & E mechanisms are fully functional Maximize stakeholders’ full support to school programs and projects Optimize regular allocation of resources from LGU, SEF and external stakeholders

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Budget Accountability The budget is geared for outcomes or desired results from expenditures. Schools are given flexibility and relative autonomy in managing expenditures to achieve their desired outcomes. Effective budget monitoring requires information on the following: 1. What are the school goals and objectives? Plans and programs? 2. What resources (funds and in-kind) were made available to accomplish the objectives?

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3. How were the programs and activities implemented? 4. Who implemented the programs and activities? 5. Who benefited? 6. What controls were in place to safeguard integrity of transactions? 7. What were the results? 8. What do the results mean to the stakeholders? Feedback is disseminated, and incentives or sanctions are applied for corrective measures.

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The table below summarized the critical areas of concern in budget accounting: Requisites Areas of Concern 1. Assignment of Goals/Programs/Tasks (WHAT OBJECTIVE) Defined tasks and functions Measurable target performance Performance indicators 2. Provision of Resources (WHAT PROVISIONS) Personnel Supplies/Logistics Resources and funds Authority (organizational management 3. Execution of Goals/Programs/Tasks (HOW UNDERTAKEN) Procurement system Delivery of goods and services Payment/Liquidation

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The table below summarized the critical areas of concern in budget accounting: Requisites Areas of Concern 4. Monitoring of Progress (WHAT CONTROLS) Use of resources Progress of performance Availability and timeliness of information Progress report 5. Performance (WHAT RESULTS) Report of results Analysis of results Validation 6. Feedback (WHAT IT MEANS TO STAKEHOLDERS) Disseminating to stakeholders Incentives for performance Remediation/corrective measures

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System Review and Audit In performance accountability, the school may use any of the three commonly used approaches in system review and audit: 1. Value for money audit – concerned with getting the best value for resources provided.

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2. Responsibility budgeting and accounting (also known as budgeting for results) – focuses on getting best results from organizational units to which tasks are assigned. 3. Performance budgeting – aims to get the desired performance from programs implemented by organizational units.

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The table below presents the comparison of the approaches: Measure Focus Indicator Input/Economy Personnel Time Resources spent Number of personnel employed Total budget spent Output/Workload Student enrolment School buildings Number of students Efficiency Cost per unit of output MOOE per school peso cost per trained teacher

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The table below presents the comparison of the approaches: Measure Focus Indicator Effectiveness Rate of accomplishment Percentage of student participation Percentage of savings due to local procurement Impact/Outcome End result Improved teaching Quality education

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The indicators could be evaluated by: Measuring achievements by comparing results and outputs with set targets, Measuring improvement by comparing current performance with previous performance levels, Comparing performance with other schools with similar goals and targets, Comparing performance with non-government or private sector schools performing similar functions, and Measuring stakeholders or client awareness and satisfaction.

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ACCOUNTABILTY TOOLS Following are examples of how various accountability tools may be utilized to fulfill performance accountability: The School Report Card (SRC) The SRC measures the performance of the school in terms of learner achievement and well-being. It is the first basis for assessing whether proper measures were taken and how effective they were.

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At the end of every school year, during a public assembly, the School Head presents the SRC that includes learning outcomes of the students. The report will also contain fund management and amounts generated by the school from various sources. This report becomes the basis of the annual review and adjustments in the SIP and the development of the Annual Improvement Plan (AIP) for the next school year.

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School Performance and Financial Reports The use of government funds requires strict compliance and rules. Thus, there is a need for preparing required financial reports to show how funds are disbursed.

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School Performance and Financial Reports A school should have an accurate recording and reporting of its income and expenditure. The report accounts for donations from parents and the community, whether in cash or in kind. It shows how much it has earned and how it spent or used its resources.

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School Performance and Financial Reports The disbursement of funds should be in accordance with existing accounting rules and regulations. Funds under cash advance must always be accounted for any time. That is, cash on hand plus all receipts or other forms of evidence equal the amount of the outstanding cash advance. A surprise cash advance audit by th e Division finance staff or COA auditor can be undertaken any time.

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School Performance and Financial Reports There must be a summary of disbursements to support liquidation. A summary of physical outputs corresponding to the financial resources used shall be reported. Explanations on variances between approved and actual reports should be made on the summary of financial and physical operations. The summary with explanations should be submitted to the Division Office and should be open to the School Governing Council.

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School Performance and Financial Reports The school should use these reports to celebrate their progress, outstanding achievements and major events during or after the school year. Performance reports also include Parent and Student Opinions (Client Satisfaction Survey), Staff Opinion and Student Learning Achievement.

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School Performance and Financial Reports Based on these reports, the school should create and provide opportunities for continuous dialogue among stakeholders to unify directions, define roles and accountabilities and build closer relationships. The dialogue can be done through formal and informal assemblies like meetings, school presentations, stakeholders’ get-together and various media like regular school reports and papers and radio and television broadcasts.

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Usage of Just Measures (Deuteronomy 25:13-16) “ Do not cheat when you use weights and measures. Use true and honest weights and measures, so that you may live a long time in the land that the LORD your GOD is giving you. The LORD hates people who cheat.”

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Act According To Our Different Talents (Romans 12:3-8) “ And because of God’s gracious gift to me I say to every one of you: Do not think of yourself more highly than you should. Instead, be modest in your thinking, and judge yourself according to the amount of faith that God has given you. We have many parts in the one body, and all these parts have different functions. In the same way, though we are many, we are one body in unison with Christ, and we are all joined to each other as different parts of one body.

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Act According To Our Different Talents (Romans 12:3-8) “ So we are to use our different gifts in accordance with the grace that God has given us. If our gift is to speak God’s message, we should do it according to the faith that we have; if it is to serve, we should serve; if it is to teach, we should teach; if it is to encourage others, we should do so. Whoever shares with others should do it generously; whoever has authority should work hard; whoever shows kindness to others should do it cheerfully.”