Expenditure of the Special Education Fund.
Section 7
SEC. 7. Expenditure of the Special Education Fund.— Each school board shall prepare not later than August 15 each year the budget of receipts and expenditures for the ensuing fiscal year to carry out the purposes of this Act. Budgets prepared and approved in accordance with Republic Act Numbered Five thousand one hundred sixty-eight and other existing laws, administrative rules and regulations by provincial, city or municipal school boards shall be final and executory upon approval of the budget by the boards unless an appropriate appeal is taken within fifteen days from the date of the approval of the budget with the Director of Public Schools or the Director of the Bureau of Vocational Education, as the case may be, for final decision within thirty days upon receipt of the appeal under rules and regulations to be promulgated by the Secretary of Education. Any school need which cannot be covered by the budget of receipts and expenditures shall be forwarded to the Department of Education, through the Bureau of Public Schools or the Bureau of Vocational Education, as the case may be, together with the approved special budget for the ensuing fiscal year for its information. Expenditure of the share of the National Government out of the Special Education Fund shall be in pursuance of appropriations made by law which shall be included in the budgets of the Bureau of Public Schools and the Bureau of Vocational Education in the annual General Appropriations Acts: Provided, however, That in allocating the Fund corresponding to the National Government, the Department of Education shall follow a schedule of priorities, starting with the municipalities, cities or provinces belonging to the lowest classification made by the Department of Finance under Section two thousand one hundred seventy one of the Revised Administrative Code, as amended by Section one of Republic Act Numbered Two thousand three hundred sixty-eight: Provided, finally, That starting with the fourth year from the approval of this Act, municipalities, cities and provinces enjoying priority shall continue to be entitled thereto provided their total collection from real estate taxes during the preceding three fiscal years shall have increased by an average of at least fifteen per cent. The collections accruing to the said Fund during the fiscal year ending June 30, 1969, are hereby appropriated to fund the appropriations from the general and bond funds for the Bureau of Public Schools and the Bureau of Vocational Education which cannot be programmed for expenditure for lack of funds: Provided, That the following sums are hereby appropriated strictly in accordance with the following schedule of priorities: (a) Twenty million pesos, or so much thereof as may be necessary, for the adjustment and payment of salaries of public school teachers under Republic Act Numbered Five thousand one hundred sixty-eight; (b) Five million pesos, or so much thereof as may be necessary, for the repair of school buildings and building accessories; (c) Five million pesos, or so much thereof as may be necessary, as aid to barrio high schools; (d) Two million pesos, or so much thereof as may be necessary, for the granting of government scholarships to poor but deserving students under Republic Act Numbered Four thousand ninety; (e) Four million pesos, or so much thereof as may be necessary, for the acquisition and establishment of an adequate printing plant to be used exclusively for the printing of textbooks, teaching materials and other printing needs of the Department of Education: Provided, That the operation and maintenance of the said printing shall be undertaken by the Bureau of Printing; (f) One million pesos, or so much thereof as may be necessary, for expenses in connection with the holding of the Bureau of Public Schools 1969 Interscholastic Meet; and (g) Five hundred thousand pesos, or so much thereof as may be necessary, for education research, including that of the Board of National Education.