DepEd's 2027 Budget: Where the ₱976 Billion Goes

The President’s proposed budget for 2027, the National Expenditure Program (NEP) for FY 2027, gives the Department of Education ₱975,962,852,000. Of that, ₱973,401,129,000 goes to the Office of the Secretary, which runs every public school DepEd manages, and ₱2,561,723,000 to six attached agencies. The Office of the Secretary’s new appropriations, ₱914,244,750,000, are ₱44,451,359,000 (4.6%) less than its new appropriations for 2026; the rest is the automatic appropriation for retirement and life insurance premiums (NEP FY 2027, Volume I, p. 343).

The proposal moves money toward pay and away from buildings. Personnel services take 78.8% of the 2027 total, and their ₱766.74 billion is ₱60.95 billion more than in 2026, while capital outlays fall from ₱99.47 billion to ₱32.34 billion. Almost every high school’s MOOE line in the NEP repeats its FY 2026 School MOOE allocation to the peso, though DepEd says it will distribute 2027 school MOOE under a new formula. The proposal funds teaching positions already created and 2,021 counselor positions; the 1,000 new School Principal I positions the President’s Budget Message names have no line of their own in DepEd’s chapter of the NEP.

Every figure below is a line of the NEP, set against the learners enrolled in SY 2025-2026 where the question is how much each learner gets. The finder further down shows the 2027 lines of any region, schools division, or school with a junior or senior high line.

Key findings

• DepEd’s proposal for 2027 is ₱975.96 billion. The Office of the Secretary gets ₱973.40 billion: ₱914.24 billion in new appropriations and ₱59.16 billion in retirement and life insurance premiums. Its new appropriations were ₱958.70 billion in 2026 (NEP FY 2027, Vol. I, p. 343).
• Pay rises; buildings fall. Salaries of permanent positions rise by ₱43.45 billion, to ₱492.97 billion, while spending on buildings and other structures falls by ₱65.29 billion, to ₱32.23 billion. The target for new classrooms built falls from 4,869 in 2026 to 700 in 2027 (NEP FY 2027, Vol. I, pp. 595-597 and 599).
• The NEP repeats each high school’s FY 2026 MOOE, but DepEd plans a new formula. 10,507 of 10,508 junior high MOOE lines and 7,674 of 7,675 senior high lines equal DepEd’s FY 2026 School MOOE allocation to the peso, and three FY 2026 lines have no 2027 line. DepEd says it will “fully implement its Simplified Normative Funding Formula” in 2027 (DBM, NEP FY 2027 data; DepEd, School MOOE Allocation, FY 2026; Daily Tribune, September 24, 2026).
• The proposal pays to fill 64,530 teaching positions already created, and creates none. ₱31.22 billion at the Central Office pays for them; the NEP’s target for newly created teaching positions filled in 2027 is zero, and its ₱801.58 million for new positions is the amount DepEd and DBM give for 1,800 School Counselor Associate I and 221 School Division Counselor positions (NEP FY 2027 data and p. 600; DepEd-DBM joint statement, September 10, 2026; President’s Budget Message, p. 19).
• 1,000 new School Principal I positions are in the Budget Message and DBM’s statements, but in no line of DepEd’s NEP chapter. The Budget Message funds them within ₱513 million that also pays for promoting acting school heads and reclassifying Head Teachers; DepEd had asked for 14,126 (President’s Budget Message, p. 20; Philippine Daily Inquirer, September 8, 2026).
• The money per learner is uneven across regions. The regions’ 2027 lines come to ₱35,197 per learner enrolled in SY 2025-2026, from ₱28,594 in the National Capital Region to ₱54,741 in the Cordillera Administrative Region (NEP FY 2027 data; DepEd enrollment, SY 2025-2026).
• Across schools divisions, elementary money is the least even. The Gini index of money per learner across 218 divisions is 0.141 for elementary, 0.085 for junior high, and 0.051 for senior high, and by the Theil index 62.3% of the elementary inequality lies between regions. In junior and senior high, smaller divisions get more per learner however the line is fitted (NEP FY 2027 data; DepEd enrollment, SY 2025-2026).

How big DepEd’s 2027 budget is

The NEP prints each agency’s money three ways for three years: 2025 as spent (“actual”), 2026 as the current year’s program (“current”), and 2027 as proposed. The Office of the Secretary’s obligations, which include the retirement and life insurance premiums, are:

Table: NEP FY 2027, Volume I, Department of Education, Obligations by Object of Expenditures, pp. 595-597.

Two measures of the year-to-year change answer different questions. New general appropriations, what Congress is asked to approve for the year, fall from ₱958,696,109,000 in 2026 to ₱914,244,750,000, or 4.6%. Total obligations, which add the automatic appropriation for retirement and life insurance premiums (₱53,942,498,000 in 2026, ₱59,156,379,000 in 2027), fall from ₱1,012,638,607,000 to ₱973,401,129,000, or 3.9%: less than new appropriations, because the premiums rise by ₱5.21 billion (NEP FY 2027, Vol. I, p. 343).

The six attached agencies share ₱2,561,723,000, with their retirement and life insurance premiums: the National Museum of the Philippines ₱1,561,705,000, the Teacher Education Council ₱360,285,000, the National Academy of Sports ₱258,476,000, the National Book Development Board ₱169,964,000, the Philippine High School for the Arts ₱135,282,000, and the National Council for Children’s Television ₱76,011,000. The Early Childhood Care and Development Council has no 2027 appropriation in the NEP; its tables show 2025 spending only (NEP FY 2027, Vol. I, pp. 601-635).

What the 2027 budget pays for

Most of DepEd’s money pays people. Of the ₱973.40 billion, 78.8% is personnel services, 17.9% is MOOE, and 3.3% is capital outlays. The figure below slices the same total four ways: by expense class, by program (with every activity and project), by what the money buys, and by the office whose line carries it.

The budget, four ways

Where DepEd's ₱973.40 billion goes in the 2027 proposal

The Office of the Secretary: ₱914,244,750,000 in new appropriations and ₱59,156,379,000 in retirement and life insurance premiums, which the law appropriates automatically. With its attached agencies (₱2.56 billion), DepEd's proposal is ₱975,962,852,000.

Expense classProgramWhat it buysWho holds it

By expense class

1. Personnel services₱766.74 billion · 78.8%₱766,739,963,000. Salaries, allowances, bonuses, benefits, and the retirement and life insurance premiums.
2. Maintenance and other operating expenses₱174.32 billion · 17.9%₱174,322,251,000. School and office operations, learning materials, feeding, training, subsidies.
3. Capital outlays₱32.34 billion · 3.3%₱32,338,915,000. Buildings, land and equipment.

DBM, National Expenditure Program FY 2027, data (NEP-FY2027.xlsx), Department of Education, Office of the Secretary. Shares are of ₱973,401,129,000; each program's activities are shares of the program.

The program view shows where DepEd’s work sits. The Support to Schools and Learners Program, which carries the salaries and MOOE of every school, holds ₱831.07 billion with its premiums; its three largest activities are the operation of elementary schools (₱422.80 billion), junior high schools (₱233.57 billion) and senior high schools (₱85.04 billion). The Basic Education Inputs Program, which buys classrooms, textbooks, computers and new teachers’ pay, holds ₱82.70 billion.

The programs’ budgets for three years, as the NEP’s performance tables print them, show where the 2027 cut falls:

Table: NEP FY 2027, Volume I, Department of Education, Performance Information, pp. 597-600. Operations excludes General Administration and Support and Support to Operations.

What changed from 2026 to 2027

The object-of-expenditure table shows each kind of spending for both years. Fifteen items moved by ₱1 billion or more.

• Salaries rise. Basic salary goes from ₱449,520,117,000 to ₱492,971,596,000. A Medical Allowance line of ₱7,302,344,000, ₱7,000 for each of the 1,043,192 filled positions, appears in DepEd’s table for the first time; Executive Order No. 64, s. 2024 grants the allowance from 2025, and DepEd’s 2025 and 2026 columns carry no line for it.
• School buildings fall the most. Buildings and other structures go from ₱97,518,578,000 to ₱32,232,193,000. The 2027 Basic Education Facilities line is ₱30,551,016,000 (Special Provision 5), and a ₱3,000,000,000 Quick Response Fund is kept for school buildings damaged by disasters (Special Provision 4). The NEP’s own targets follow: 700 new classrooms constructed in 2027 against 4,869 in 2026, and 5,887 under construction (p. 599).
• Money for new positions falls from ₱15,393,163,000 to ₱801,583,000. The 2026 figure paid for the positions created that year; the 2027 figure pays for counselors (see “Teachers, principals and other positions in 2027”).
• Supplies and subsidies fall. Supplies and materials go from ₱82,499,433,000 to ₱66,147,772,000, and financial assistance and subsidies from ₱79,125,199,000 to ₱63,643,570,000. The textbooks and learning materials target falls from 135,614,186 in 2026 to 25,996,563 (p. 599).

Where the money sits: Central Office, regions, divisions and schools

Every peso in the NEP sits in a line of one office, and the money reaches schools through that office. Of the ₱914.24 billion in new appropriations:

Table: DBM, NEP FY 2027 data, Department of Education, Office of the Secretary, by operating unit.

Three facts about where the lines sit matter for reading any region’s or school’s figure:

• The Central Office holds every peso of capital outlays. All ₱32,338,915,000 of 2027 capital outlays is in its lines, so no region, division or school shows any money for buildings in the NEP. Its largest lines are Government Assistance and Subsidies for the Educational Service Contracting, Senior High School Voucher and Joint Delivery Voucher programs (₱38.12 billion), the pay for teaching positions to be filled (₱31.22 billion), school buildings (₱30.55 billion), the PLUS-D World Bank project (₱10.81 billion) and the teaching allowance (₱10.36 billion).
• Elementary schools have no lines of their own. Every elementary teacher’s pay and every elementary school’s MOOE sit in the division office’s elementary line; the Central Office holds another ₱500,655,000 of elementary MOOE, assigned to no division.
• Most high schools have their own lines in DBM’s data, but the printed NEP names only some. DBM’s data gives 11,001 schools offering junior or senior high a line of their own. The printed book names 2,696 of them, the implementing units that manage their own funds, and prints the money of the other 8,305 inside its division’s “Division Office - Proper” line. The 2,696 are all 2,679 implementing units of DepEd’s FY 2026 School MOOE list and 17 schools that were not implementing units there. How a school becomes an implementing unit is in Implementing Unit or Non-IU: How a School Gets Its MOOE.

Per learner, by region

The regions’ lines come to ₱749,654,712,000. Set against the 21,298,625 learners enrolled in SY 2025-2026 in public schools DepEd manages outside BARMM, that is ₱35,197 per learner. These figures leave out the Central Office’s ₱164.59 billion, which no region holds yet. Much of it, the pay for new teachers (₱31.22 billion) and school buildings (₱30.55 billion), will reach regions later and not evenly, and ₱38.12 billion goes to the voucher and service-contracting programs, so the comparison covers only the money already assigned to each region.

Table: DBM, NEP FY 2027 data, regional allocation; DepEd enrollment, SY 2025-2026. “Against all regions” divides by ₱35,197.

Region IX includes the Division of Sulu: the Supreme Court excluded Sulu from BARMM in 2024, and Executive Order No. 91, s. 2025 declared it part of Region IX. Sulu’s 2027 lines carry ₱485,878,000 of MOOE and no personnel services at all. For 2026, “BARMM committed to shoulder the salaries of basic education personnel in Sulu”, with DepEd providing the schools’ MOOE (DBM, February 9, 2026); DepEd’s chapter of the NEP carries no salaries for Sulu in 2027. Education in the Bangsamoro follows Sulu’s transition. Without Sulu, Region IX’s lines come to ₱37,591 per learner.

Find your region, division or school

Choose a region or a division to see its 2027 lines, its learners, and where it ranks. Type part of a school’s name to see a school’s junior and senior high lines. The table under the finder lists every division by region, and works without the finder.

Finder

Find your region, schools division or school

Each figure is a line of the 2027 proposal. Per-learner amounts set a division's elementary, junior high and senior high lines against the learners enrolled in SY 2025-2026; a rank of 1 is the most per learner of 218.

RegionAll regionsNational Capital Region (NCR)Region I - IlocosCordillera Administrative Region (CAR)Region II - Cagayan ValleyRegion III - Central LuzonRegion IVA - CALABARZONRegion IVB - MIMAROPARegion V - BicolRegion VI - Western VisayasNegros Island Region (NIR)Region VII - Central VisayasRegion VIII - Eastern VisayasRegion IX - Zamboanga PeninsulaRegion X - Northern MindanaoRegion XI - DavaoRegion XII - SOCCSKSARGENRegion XIII - CARAGA

Schools divisionChoose a divisionCaloocanLas PiñasMakatiMalabon CityMandaluyongManilaMarikinaMuntinlupaNavotas CityParañaquePasay CityPasig CityQuezon CitySan Juan CityTaguig and PaterosValenzuelaAlaminos CityBatac CityCandon CityDagupan CityIlocos NorteIlocos SurLa UnionLaoag CityPangasinan IPangasinan IISan Carlos CitySan Fernando CityUrdaneta CityVigan CityAbraApayaoBaguio CityBenguetIfugaoKalingaMt. ProvinceTabuk CityBatanesCagayanCauayan CityIlagan CityIsabelaNueva VizcayaQuirinoSantiago CityTuguegarao CityAngeles CityAuroraBalanga CityBaliwag CityBataanBulacanCabanatuan CityGapan CityMabalacat CityMalolos CityMeycauayan CityMuñoz Science CityNueva EcijaOlongapo CityPampangaSan Fernando CitySan Jose CitySan Jose del Monte CityTarlacTarlac CityZambalesAntipolo CityBacoor CityBatangasBatangas CityBiñan CityCabuyao CityCalaca CityCalamba CityCarmona CityCaviteCavite CityDasmariñas CityGeneral Trias CityImus CityLagunaLipa CityLucena CityQuezonRizalSan Pablo CitySan Pedro CitySta. Rosa CitySto. Tomas CityTanauan CityTayabas CityCalapan CityMarinduqueOccidental MindoroOriental MindoroPalawanPuerto Princesa CityRomblonAlbayCamarines NorteCamarines SurCatanduanesIriga CityLegazpi CityLigao CityMasbateMasbate CityNaga CitySorsogonSorsogon CityTabaco CityAklanAntiqueCapizGuimarasIloiloIloilo CityPassi CityRoxas CityBacolod CityBago CityBais CityBayawan CityCadiz CityCanlaon CityDumaguete CityEscalante CityGuihulngan CityHimamaylan CityKabankalan CityLa Carlota CityNegros OccidentalNegros OrientalSagay CitySan Carlos CitySilay CitySipalay CitySiquijorTanjay CityVictorias CityBogo CityBoholCarcar CityCebu CityCebu ProvinceDanao CityLapu-lapu CityMandaue CityNaga CityTagbilaran CityTalisay CityToledo CityBaybay CityBiliranBorongan CityCalbayog CityCatbalogan CityEastern SamarLeyteMaasin CityNorthern SamarOrmoc CitySamarSouthern LeyteTacloban CityDapitan CityDipolog CityIsabela CityPagadian CitySuluZamboanga CityZamboanga SibugayZamboanga del NorteZamboanga del SurBukidnonCagayan de Oro CityCamiguinEl Salvador CityGingoog CityIligan CityLanao del NorteMalaybalay CityMisamis OccidentalMisamis OrientalOroquieta CityOzamiz CityTangub CityValencia CityDavao CityDavao OccidentalDavao OrientalDavao de OroDavao del NorteDavao del SurDigos CityIsland Garden City of SamalMati CityPanabo CityTagum CityCotabatoGeneral Santos CityKidapawan CityKoronadal CitySaranganiSouth CotabatoSultan KudaratTacurong CityAgusan del NorteAgusan del SurBayugan CityBislig CityButuan CityCabadbaran CityDinagat IslandSiargaoSurigao CitySurigao del NorteSurigao del SurTandag City

School with junior or senior high

Elementary schools have no lines of their own: their money is in the division's elementary line.

Every region and division

The Central Office holds ₱164,590,038,000, assigned to no region; the regions' ₱749,654,712,000 is shown here. Amounts are the 2027 new appropriations, without the retirement and life insurance premiums.

National Capital Region (NCR): ₱56.27 billion, 1,968,053 learners, ₱28,594 per learner

National Capital Region (NCR): the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Caloocan	₱6,578,761,000	₱3,419,983,000	₱2,670,254,000	₱336,069,000	257,595	₱24,947
Las Piñas	₱2,622,244,000	₱1,180,841,000	₱1,174,858,000	₱182,625,000	86,663	₱29,290
Makati	₱1,084,819,000	₱551,709,000	₱359,410,000	₱100,227,000	30,667	₱32,978
Malabon City	₱1,953,477,000	₱1,029,339,000	₱721,474,000	₱118,821,000	67,235	₱27,807
Mandaluyong	₱1,554,505,000	₱647,842,000	₱652,621,000	₱171,707,000	50,855	₱28,948
Manila	₱7,784,871,000	₱4,284,383,000	₱2,854,732,000	₱424,109,000	241,414	₱31,329
Marikina	₱2,083,060,000	₱861,371,000	₱929,327,000	₱208,803,000	74,037	₱27,007
Muntinlupa	₱2,025,655,000	₱997,415,000	₱694,405,000	₱254,133,000	82,591	₱23,561
Navotas City	₱1,351,115,000	₱697,057,000	₱438,139,000	₱134,697,000	44,327	₱28,648
Parañaque	₱2,596,464,000	₱1,217,244,000	₱985,223,000	₱310,867,000	98,767	₱25,447
Pasay City	₱1,822,877,000	₱793,221,000	₱675,303,000	₱267,204,000	63,578	₱27,301
Pasig City	₱3,434,604,000	₱1,534,887,000	₱1,323,172,000	₱485,956,000	138,234	₱24,191
Quezon City	₱10,668,059,000	₱5,234,296,000	₱4,372,416,000	₱865,803,000	404,037	₱25,920
San Juan City	₱404,043,000	₱212,708,000	₱110,383,000	₱32,724,000	11,492	₱30,962
Taguig and Pateros	₱4,784,063,000	₱2,408,284,000	₱1,885,918,000	₱391,818,000	189,558	₱24,721
Valenzuela	₱3,478,543,000	₱1,629,970,000	₱1,425,820,000	₱332,468,000	127,003	₱26,679

Region I - Ilocos: ₱44.08 billion, 1,027,777 learners, ₱42,888 per learner

Region I - Ilocos: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Alaminos City	₱829,620,000	₱410,934,000	₱230,702,000	₱115,491,000	21,453	₱35,292
Batac City	₱447,102,000	₱232,889,000	₱103,465,000	₱46,679,000	8,874	₱43,164
Candon City	₱557,530,000	₱258,104,000	₱157,129,000	₱73,865,000	11,520	₱42,456
Dagupan City	₱1,212,608,000	₱583,506,000	₱387,798,000	₱147,005,000	33,373	₱33,509
Ilocos Norte	₱3,708,477,000	₱2,057,977,000	₱991,212,000	₱446,517,000	76,943	₱45,432
Ilocos Sur	₱4,654,389,000	₱2,831,333,000	₱1,106,587,000	₱457,162,000	99,329	₱44,248
La Union	₱5,341,674,000	₱2,811,910,000	₱1,624,273,000	₱668,624,000	126,945	₱40,213
Laoag City	₱845,553,000	₱362,828,000	₱291,457,000	₱118,554,000	20,499	₱37,701
Pangasinan I	₱11,206,518,000	₱5,928,768,000	₱3,566,867,000	₱1,291,956,000	290,901	₱37,083
Pangasinan II	₱8,903,078,000	₱4,571,376,000	₱2,837,819,000	₱1,108,224,000	231,029	₱36,867
San Carlos City	₱1,655,478,000	₱847,694,000	₱511,054,000	₱187,960,000	43,142	₱35,852
San Fernando City	₱776,912,000	₱358,052,000	₱248,540,000	₱106,195,000	19,743	₱36,103
Urdaneta City	₱1,237,028,000	₱556,988,000	₱421,060,000	₱151,539,000	30,604	₱36,910
Vigan City	₱638,742,000	₱234,506,000	₱234,182,000	₱107,635,000	13,422	₱42,939

Cordillera Administrative Region (CAR): ₱18.42 billion, 336,419 learners, ₱54,741 per learner

Cordillera Administrative Region (CAR): the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Abra	₱2,638,640,000	₱1,723,885,000	₱578,948,000	₱220,397,000	47,230	₱53,424
Apayao	₱1,527,837,000	₱930,325,000	₱366,890,000	₱129,525,000	26,736	₱53,364
Baguio City	₱2,029,722,000	₱994,737,000	₱753,749,000	₱180,211,000	57,387	₱33,609
Benguet	₱4,056,393,000	₱2,374,812,000	₱1,066,665,000	₱391,916,000	82,140	₱46,669
Ifugao	₱2,236,052,000	₱1,473,013,000	₱477,750,000	₱167,718,000	40,036	₱52,914
Kalinga	₱1,521,285,000	₱911,895,000	₱379,878,000	₱131,672,000	23,076	₱61,685
Mt. Province	₱2,217,391,000	₱1,254,070,000	₱681,825,000	₱163,116,000	32,621	₱64,345
Tabuk City	₱1,291,717,000	₱696,497,000	₱370,019,000	₱133,930,000	27,193	₱44,145

Region II - Cagayan Valley: ₱32.01 billion, 759,314 learners, ₱42,159 per learner

Region II - Cagayan Valley: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Batanes	₱430,491,000	₱189,198,000	₱138,798,000	₱38,300,000	3,902	₱93,874
Cagayan	₱9,161,589,000	₱5,325,133,000	₱2,461,658,000	₱999,412,000	225,245	₱39,007
Cauayan City	₱1,182,825,000	₱610,082,000	₱321,119,000	₱170,420,000	32,748	₱33,639
Ilagan City	₱1,326,928,000	₱704,463,000	₱383,615,000	₱157,221,000	32,793	₱37,975
Isabela	₱9,929,983,000	₱5,598,127,000	₱2,868,039,000	₱1,039,283,000	252,186	₱37,692
Nueva Vizcaya	₱4,056,156,000	₱2,354,420,000	₱1,035,315,000	₱467,558,000	103,132	₱37,402
Quirino	₱2,109,160,000	₱1,133,192,000	₱586,874,000	₱240,501,000	45,269	₱43,309
Santiago City	₱985,038,000	₱528,218,000	₱279,338,000	₱109,499,000	30,584	₱29,985
Tuguegarao City	₱1,145,331,000	₱520,290,000	₱387,134,000	₱153,123,000	33,455	₱31,701

Region III - Central Luzon: ₱76.99 billion, 2,367,099 learners, ₱32,527 per learner

Region III - Central Luzon: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Angeles City	₱2,348,655,000	₱1,222,849,000	₱787,667,000	₱250,085,000	86,173	₱26,233
Aurora	₱2,223,844,000	₱1,225,550,000	₱713,611,000	₱179,427,000	53,532	₱39,576
Balanga City	₱808,290,000	₱323,201,000	₱272,711,000	₱154,363,000	25,313	₱29,640
Baliwag City	₱776,321,000	₱441,249,000	₱228,570,000	₱28,268,000	25,594	₱27,275
Bataan	₱4,530,542,000	₱2,409,558,000	₱1,471,084,000	₱524,958,000	156,928	₱28,074
Bulacan	₱11,808,749,000	₱6,665,555,000	₱3,762,725,000	₱1,174,232,000	441,442	₱26,283
Cabanatuan City	₱1,600,250,000	₱974,258,000	₱405,407,000	₱136,303,000	55,564	₱27,283
Gapan City	₱967,696,000	₱467,988,000	₱309,876,000	₱131,182,000	27,857	₱32,633
Mabalacat City	₱1,473,166,000	₱761,241,000	₱558,614,000	₱94,886,000	49,216	₱28,746
Malolos City	₱1,373,181,000	₱650,493,000	₱513,098,000	₱124,028,000	41,207	₱31,248
Meycauayan City	₱918,994,000	₱549,115,000	₱241,698,000	₱72,708,000	34,206	₱25,245
Muñoz Science City	₱758,254,000	₱374,651,000	₱228,047,000	₱102,768,000	18,255	₱38,645
Nueva Ecija	₱11,106,430,000	₱6,194,045,000	₱3,323,571,000	₱1,336,107,000	315,456	₱34,406
Olongapo City	₱1,503,953,000	₱722,047,000	₱575,980,000	₱123,831,000	46,300	₱30,710
Pampanga	₱10,293,539,000	₱5,641,617,000	₱3,271,143,000	₱1,120,059,000	326,913	₱30,690
San Fernando City	₱1,912,457,000	₱881,579,000	₱692,000,000	₱254,995,000	63,450	₱28,819
San Jose City	₱1,014,863,000	₱555,885,000	₱271,743,000	₱127,719,000	31,223	₱30,598
San Jose del Monte City	₱3,048,878,000	₱1,618,678,000	₱1,067,838,000	₱275,413,000	124,806	₱23,732
Tarlac	₱7,708,602,000	₱4,163,792,000	₱2,346,168,000	₱971,585,000	239,607	₱31,224
Tarlac City	₱1,922,926,000	₱1,238,866,000	₱458,952,000	₱133,237,000	64,770	₱28,270
Zambales	₱4,573,328,000	₱2,540,541,000	₱1,459,795,000	₱450,817,000	139,287	₱31,957

Region IVA - CALABARZON: ₱87.51 billion, 3,032,606 learners, ₱28,858 per learner

Region IVA - CALABARZON: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Antipolo City	₱4,001,085,000	₱2,059,245,000	₱1,433,968,000	₱387,891,000	171,061	₱22,688
Bacoor City	₱2,010,948,000	₱1,117,109,000	₱681,965,000	₱135,388,000	79,364	₱24,375
Batangas	₱10,852,520,000	₱6,040,824,000	₱3,115,508,000	₱1,361,226,000	325,185	₱31,149
Batangas City	₱2,012,742,000	₱1,056,095,000	₱634,325,000	₱210,106,000	59,184	₱32,112
Biñan City	₱1,582,676,000	₱792,305,000	₱512,635,000	₱183,926,000	61,312	₱24,283
Cabuyao City	₱1,409,128,000	₱698,751,000	₱532,131,000	₱82,860,000	57,082	₱23,015
Calaca City	₱250,751,000	₱30,063,000	₱166,570,000	₱7,066,000	19,012	₱31,149
Calamba City	₱2,490,413,000	₱1,321,351,000	₱784,085,000	₱272,510,000	101,976	₱23,319
Carmona City	₱218,392,000	₱17,353,000	₱146,340,000	₱6,828,000	18,572	₱23,322
Cavite	₱9,432,253,000	₱5,156,116,000	₱2,988,698,000	₱1,015,854,000	381,522	₱23,322
Cavite City	₱676,951,000	₱331,451,000	₱205,610,000	₱75,915,000	18,391	₱33,330
Dasmariñas City	₱3,043,035,000	₱1,470,698,000	₱1,161,628,000	₱308,282,000	114,599	₱25,660
General Trias City	₱1,731,822,000	₱962,525,000	₱511,819,000	₱164,677,000	81,381	₱20,140
Imus City	₱1,828,788,000	₱936,705,000	₱683,989,000	₱134,061,000	74,020	₱23,706
Laguna	₱6,304,715,000	₱3,483,449,000	₱1,884,839,000	₱683,079,000	208,549	₱29,017
Lipa City	₱2,068,134,000	₱1,062,148,000	₱657,520,000	₱231,716,000	75,932	₱25,699
Lucena City	₱1,390,308,000	₱883,427,000	₱312,363,000	₱89,661,000	51,708	₱24,860
Quezon	₱13,545,930,000	₱7,462,091,000	₱3,955,547,000	₱1,630,667,000	419,163	₱31,129
Rizal	₱10,858,951,000	₱5,926,086,000	₱3,526,836,000	₱1,130,568,000	447,963	₱23,626
San Pablo City	₱1,734,697,000	₱941,446,000	₱527,065,000	₱154,667,000	56,327	₱28,817
San Pedro City	₱1,334,529,000	₱658,270,000	₱503,853,000	₱80,351,000	50,410	₱24,647
Sta. Rosa City	₱1,511,974,000	₱793,678,000	₱505,665,000	₱116,250,000	62,926	₱22,496
Sto. Tomas City	₱888,626,000	₱504,618,000	₱248,409,000	₱48,792,000	35,566	₱22,545
Tanauan City	₱1,172,279,000	₱604,026,000	₱403,501,000	₱69,512,000	39,422	₱27,321
Tayabas City	₱715,907,000	₱355,280,000	₱211,101,000	₱78,422,000	21,979	₱29,337

Region IVB - MIMAROPA: ₱30.31 billion, 786,010 learners, ₱38,563 per learner

Region IVB - MIMAROPA: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Calapan City	₱1,213,417,000	₱591,807,000	₱374,758,000	₱156,687,000	30,603	₱36,704
Marinduque	₱2,425,163,000	₱1,403,720,000	₱670,739,000	₱245,195,000	54,280	₱42,735
Occidental Mindoro	₱4,616,891,000	₱2,648,664,000	₱1,334,684,000	₱461,676,000	132,884	₱33,450
Oriental Mindoro	₱6,473,315,000	₱3,811,748,000	₱1,875,579,000	₱599,923,000	172,004	₱36,553
Palawan	₱8,576,401,000	₱4,793,155,000	₱2,431,678,000	₱967,099,000	252,886	₱32,394
Puerto Princesa City	₱2,107,130,000	₱996,071,000	₱683,487,000	₱332,124,000	69,314	₱29,023
Romblon	₱3,347,968,000	₱1,812,831,000	₱1,019,430,000	₱381,067,000	74,039	₱43,400

Region V - Bicol: ₱58.83 billion, 1,489,850 learners, ₱39,487 per learner

Region V - Bicol: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Albay	₱7,828,181,000	₱4,329,774,000	₱2,293,367,000	₱963,954,000	210,607	₱36,025
Camarines Norte	₱5,019,738,000	₱2,799,222,000	₱1,502,723,000	₱561,845,000	154,346	₱31,512
Camarines Sur	₱15,224,674,000	₱8,349,632,000	₱4,477,239,000	₱1,836,022,000	422,961	₱34,667
Catanduanes	₱3,168,869,000	₱1,818,570,000	₱892,944,000	₱339,126,000	70,314	₱43,386
Iriga City	₱969,182,000	₱492,042,000	₱306,450,000	₱110,144,000	23,976	₱37,898
Legazpi City	₱1,442,553,000	₱755,580,000	₱441,633,000	₱156,711,000	41,899	₱32,314
Ligao City	₱1,246,235,000	₱597,335,000	₱385,997,000	₱172,962,000	32,529	₱35,547
Masbate	₱8,902,327,000	₱5,333,265,000	₱2,303,563,000	₱909,582,000	208,660	₱40,959
Masbate City	₱1,017,688,000	₱508,846,000	₱282,575,000	₱131,751,000	27,675	₱33,358
Naga City	₱1,482,689,000	₱689,472,000	₱503,025,000	₱203,625,000	47,176	₱29,594
Sorsogon	₱6,476,967,000	₱3,506,169,000	₱1,932,432,000	₱795,676,000	167,033	₱37,324
Sorsogon City	₱1,590,219,000	₱790,317,000	₱483,457,000	₱210,271,000	44,105	₱33,648
Tabaco City	₱1,402,825,000	₱604,808,000	₱500,431,000	₱208,977,000	38,569	₱34,074

Region VI - Western Visayas: ₱38.53 billion, 970,199 learners, ₱39,715 per learner

Region VI - Western Visayas: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Aklan	₱4,940,432,000	₱2,639,631,000	₱1,516,093,000	₱610,513,000	120,694	₱39,490
Antique	₱5,297,209,000	₱3,138,973,000	₱1,391,077,000	₱573,426,000	135,084	₱37,780
Capiz	₱5,723,482,000	₱3,169,803,000	₱1,656,970,000	₱727,845,000	130,474	₱42,573
Guimaras	₱1,598,838,000	₱837,596,000	₱456,740,000	₱194,106,000	40,763	₱36,515
Iloilo	₱15,352,291,000	₱8,061,215,000	₱4,704,971,000	₱2,120,675,000	417,683	₱35,642
Iloilo City	₱2,308,069,000	₱1,198,061,000	₱747,456,000	₱252,364,000	74,351	₱29,561
Passi City	₱799,277,000	₱377,828,000	₱243,645,000	₱109,045,000	20,521	₱35,599
Roxas City	₱1,109,456,000	₱593,441,000	₱307,322,000	₱109,748,000	30,629	₱32,992

Negros Island Region (NIR): ₱37.25 billion, 1,074,891 learners, ₱34,658 per learner

Negros Island Region (NIR): the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Bacolod City	₱3,011,960,000	₱1,531,763,000	₱1,013,204,000	₱351,676,000	109,672	₱26,412
Bago City	₱1,113,352,000	₱551,129,000	₱355,357,000	₱110,519,000	35,648	₱28,529
Bais City	₱789,715,000	₱371,956,000	₱252,993,000	₱101,474,000	19,814	₱36,662
Bayawan City	₱1,384,452,000	₱713,362,000	₱375,381,000	₱194,814,000	44,023	₱29,157
Cadiz City	₱1,252,637,000	₱630,494,000	₱357,520,000	₱170,930,000	38,666	₱29,973
Canlaon City	₱470,387,000	₱248,165,000	₱116,687,000	₱54,915,000	14,304	₱29,346
Dumaguete City	₱724,580,000	₱364,020,000	₱200,910,000	₱101,925,000	24,435	₱27,291
Escalante City	₱821,862,000	₱376,322,000	₱270,116,000	₱108,224,000	24,330	₱31,018
Guihulngan City	₱1,083,906,000	₱542,792,000	₱328,508,000	₱144,507,000	34,258	₱29,652
Himamaylan City	₱919,400,000	₱498,938,000	₱224,958,000	₱109,597,000	27,168	₱30,679
Kabankalan City	₱1,507,212,000	₱796,933,000	₱437,815,000	₱181,159,000	48,378	₱29,268
La Carlota City	₱657,354,000	₱311,073,000	₱202,415,000	₱90,960,000	16,908	₱35,749
Negros Occidental	₱8,917,059,000	₱5,103,032,000	₱2,432,410,000	₱1,065,706,000	283,432	₱30,346
Negros Oriental	₱6,236,747,000	₱3,741,812,000	₱1,546,498,000	₱670,792,000	172,242	₱34,597
Sagay City	₱1,304,224,000	₱652,306,000	₱390,221,000	₱162,937,000	37,561	₱32,094
San Carlos City	₱1,086,062,000	₱627,656,000	₱256,240,000	₱110,592,000	29,527	₱33,681
Silay City	₱967,935,000	₱466,896,000	₱300,732,000	₱115,411,000	27,840	₱31,718
Sipalay City	₱757,155,000	₱343,199,000	₱231,267,000	₱102,657,000	19,273	₱35,133
Siquijor	₱895,732,000	₱470,222,000	₱250,144,000	₱95,543,000	20,175	₱40,442
Tanjay City	₱872,154,000	₱437,244,000	₱287,088,000	₱79,423,000	25,262	₱31,817
Victorias City	₱665,697,000	₱314,494,000	₱202,913,000	₱91,655,000	21,975	₱27,716

Region VII - Central Visayas: ₱47.39 billion, 1,380,130 learners, ₱34,335 per learner

Region VII - Central Visayas: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Bogo City	₱637,205,000	₱331,638,000	₱158,100,000	₱83,886,000	18,792	₱30,525
Bohol	₱11,278,520,000	₱6,618,678,000	₱3,083,364,000	₱1,281,741,000	267,648	₱41,038
Carcar City	₱1,064,874,000	₱536,017,000	₱317,304,000	₱115,784,000	33,994	₱28,508
Cebu City	₱4,924,902,000	₱2,414,621,000	₱1,772,401,000	₱583,556,000	173,233	₱27,539
Cebu Province	₱17,066,760,000	₱9,352,795,000	₱5,050,146,000	₱2,173,463,000	535,034	₱30,982
Danao City	₱1,242,214,000	₱567,008,000	₱474,565,000	₱99,669,000	34,733	₱32,858
Lapu-lapu City	₱2,547,578,000	₱1,299,534,000	₱881,946,000	₱247,403,000	99,709	₱24,360
Mandaue City	₱1,950,515,000	₱957,060,000	₱686,509,000	₱200,252,000	64,310	₱28,671
Naga City	₱1,035,482,000	₱455,471,000	₱383,344,000	₱130,741,000	30,010	₱32,308
Tagbilaran City	₱716,036,000	₱298,671,000	₱247,880,000	₱111,496,000	18,931	₱34,760
Talisay City	₱1,393,114,000	₱689,771,000	₱441,500,000	₱177,014,000	53,004	₱24,683
Toledo City	₱1,504,787,000	₱803,613,000	₱442,008,000	₱162,381,000	50,732	₱27,754

Region VIII - Eastern Visayas: ₱48.09 billion, 1,076,354 learners, ₱44,676 per learner

Region VIII - Eastern Visayas: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Baybay City	₱1,062,867,000	₱550,233,000	₱318,327,000	₱131,204,000	24,945	₱40,079
Biliran	₱1,850,481,000	₱1,013,883,000	₱535,647,000	₱213,542,000	46,806	₱37,668
Borongan City	₱788,088,000	₱406,127,000	₱219,772,000	₱106,755,000	17,544	₱41,761
Calbayog City	₱2,113,359,000	₱1,249,089,000	₱618,711,000	₱208,125,000	47,138	₱44,039
Catbalogan City	₱1,054,707,000	₱514,533,000	₱310,590,000	₱143,340,000	26,552	₱36,474
Eastern Samar	₱4,489,989,000	₱2,680,855,000	₱1,232,323,000	₱486,504,000	96,984	₱45,365
Leyte	₱13,414,196,000	₱8,191,666,000	₱3,565,123,000	₱1,448,975,000	337,094	₱39,175
Maasin City	₱813,487,000	₱457,088,000	₱238,673,000	₱58,736,000	14,134	₱53,382
Northern Samar	₱6,779,566,000	₱4,050,352,000	₱1,948,781,000	₱673,031,000	161,643	₱41,277
Ormoc City	₱1,743,265,000	₱898,302,000	₱568,585,000	₱178,927,000	53,028	₱31,037
Samar	₱6,225,540,000	₱3,854,443,000	₱1,631,853,000	₱551,484,000	128,518	₱46,980
Southern Leyte	₱3,238,422,000	₱1,882,111,000	₱898,076,000	₱338,634,000	69,802	₱44,681
Tacloban City	₱1,797,229,000	₱913,869,000	₱642,491,000	₱213,738,000	52,166	₱33,932

Region IX - Zamboanga Peninsula: ₱35.13 billion, 1,063,522 learners, ₱33,035 per learner

Region IX - Zamboanga Peninsula: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Dapitan City	₱891,866,000	₱450,515,000	₱245,955,000	₱100,161,000	20,443	₱38,968
Dipolog City	₱1,205,700,000	₱530,742,000	₱399,014,000	₱172,706,000	32,912	₱33,497
Isabela City	₱1,252,027,000	₱659,048,000	₱339,142,000	₱140,176,000	31,998	₱35,576
Pagadian City	₱1,557,138,000	₱775,050,000	₱520,133,000	₱145,315,000	43,890	₱32,821
Sulu	₱485,878,000	₱361,615,000	₱73,616,000	₱19,832,000	141,816	Not comparable
Zamboanga City	₱6,019,787,000	₱3,217,912,000	₱1,836,976,000	₱771,015,000	234,814	₱24,811
Zamboanga Sibugay	₱5,959,951,000	₱3,392,613,000	₱1,672,291,000	₱587,428,000	157,190	₱35,959
Zamboanga del Norte	₱7,912,665,000	₱4,709,119,000	₱1,919,441,000	₱791,046,000	211,429	₱35,093
Zamboanga del Sur	₱8,007,886,000	₱4,707,650,000	₱2,138,069,000	₱678,253,000	189,030	₱39,803

Region X - Northern Mindanao: ₱38.64 billion, 1,117,374 learners, ₱34,583 per learner

Region X - Northern Mindanao: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Bukidnon	₱8,422,720,000	₱5,463,194,000	₱1,882,934,000	₱892,735,000	279,129	₱29,516
Cagayan de Oro City	₱3,713,489,000	₱2,048,644,000	₱1,210,117,000	₱360,429,000	138,334	₱26,163
Camiguin	₱953,143,000	₱502,051,000	₱268,010,000	₱128,344,000	21,822	₱41,170
El Salvador City	₱412,188,000	₱204,462,000	₱106,056,000	₱47,663,000	12,401	₱28,883
Gingoog City	₱1,367,008,000	₱731,929,000	₱353,720,000	₱191,384,000	33,830	₱37,749
Iligan City	₱2,399,112,000	₱1,331,388,000	₱719,262,000	₱264,692,000	78,956	₱29,324
Lanao del Norte	₱4,493,285,000	₱2,908,623,000	₱1,041,511,000	₱405,078,000	138,443	₱31,459
Malaybalay City	₱1,677,045,000	₱804,253,000	₱523,920,000	₱253,606,000	51,812	₱30,529
Misamis Occidental	₱2,922,578,000	₱1,922,989,000	₱674,344,000	₱228,465,000	65,464	₱43,166
Misamis Oriental	₱5,885,779,000	₱3,279,828,000	₱1,847,170,000	₱597,183,000	184,445	₱31,035
Oroquieta City	₱781,514,000	₱399,585,000	₱232,883,000	₱89,761,000	15,489	₱46,629
Ozamiz City	₱1,132,767,000	₱570,746,000	₱350,254,000	₱130,126,000	30,414	₱34,561
Tangub City	₱718,924,000	₱374,501,000	₱204,415,000	₱82,913,000	17,065	₱38,783
Valencia City	₱1,572,468,000	₱895,132,000	₱413,632,000	₱177,756,000	49,770	₱29,868

Region XI - Davao: ₱38.84 billion, 1,160,512 learners, ₱33,466 per learner

Region XI - Davao: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Davao City	₱10,002,386,000	₱5,404,929,000	₱3,192,130,000	₱1,168,654,000	364,012	₱26,828
Davao Occidental	₱2,733,606,000	₱1,648,651,000	₱707,365,000	₱271,656,000	71,224	₱36,893
Davao Oriental	₱4,026,788,000	₱2,412,383,000	₱1,075,586,000	₱408,446,000	107,100	₱36,381
Davao de Oro	₱5,842,692,000	₱3,137,482,000	₱1,806,073,000	₱736,028,000	182,333	₱31,150
Davao del Norte	₱3,949,447,000	₱2,166,702,000	₱1,108,039,000	₱544,360,000	117,348	₱32,545
Davao del Sur	₱3,556,956,000	₱2,174,383,000	₱877,907,000	₱375,646,000	104,840	₱32,697
Digos City	₱1,240,368,000	₱649,816,000	₱416,949,000	₱87,926,000	39,835	₱28,987
Island Garden City of Samal	₱1,027,738,000	₱511,034,000	₱303,278,000	₱147,218,000	28,316	₱33,957
Mati City	₱1,353,673,000	₱695,020,000	₱406,212,000	₱157,088,000	37,597	₱33,469
Panabo City	₱1,407,816,000	₱708,613,000	₱411,180,000	₱199,110,000	47,098	₱28,003
Tagum City	₱1,718,138,000	₱827,720,000	₱582,682,000	₱222,952,000	60,809	₱26,860

Region XII - SOCCSKSARGEN: ₱34.11 billion, 1,017,516 learners, ₱33,521 per learner

Region XII - SOCCSKSARGEN: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Cotabato	₱9,044,768,000	₱5,137,389,000	₱2,563,193,000	₱1,030,145,000	276,595	₱31,565
General Santos City	₱3,904,146,000	₱1,979,010,000	₱1,270,845,000	₱546,302,000	150,907	₱25,156
Kidapawan City	₱1,439,135,000	₱688,434,000	₱433,496,000	₱218,879,000	40,207	₱33,348
Koronadal City	₱1,319,485,000	₱655,265,000	₱384,067,000	₱189,186,000	41,624	₱29,515
Sarangani	₱4,894,882,000	₱2,748,819,000	₱1,399,364,000	₱558,658,000	141,723	₱33,212
South Cotabato	₱5,982,281,000	₱3,323,536,000	₱1,649,288,000	₱845,145,000	188,055	₱30,938
Sultan Kudarat	₱5,140,180,000	₱3,135,186,000	₱1,272,227,000	₱567,829,000	156,362	₱31,819
Tacurong City	₱807,452,000	₱420,087,000	₱220,343,000	₱104,990,000	22,043	₱33,817

Region XIII - CARAGA: ₱27.24 billion, 670,999 learners, ₱40,601 per learner

Region XIII - CARAGA: the divisions' 2027 lines (the regional office's lines are not shown)

Division	All lines	Elementary	Junior high	Senior high	Learners	Per learner
Agusan del Norte	₱2,710,904,000	₱1,530,118,000	₱746,407,000	₱282,390,000	69,973	₱36,570
Agusan del Sur	₱5,969,832,000	₱3,469,191,000	₱1,614,291,000	₱609,843,000	158,739	₱35,866
Bayugan City	₱1,074,684,000	₱580,812,000	₱292,181,000	₱116,079,000	25,856	₱38,253
Bislig City	₱905,218,000	₱478,332,000	₱244,095,000	₱75,908,000	20,219	₱39,484
Butuan City	₱2,925,647,000	₱1,396,265,000	₱1,032,591,000	₱363,269,000	84,500	₱33,043
Cabadbaran City	₱654,108,000	₱329,325,000	₱175,276,000	₱80,120,000	18,239	₱32,059
Dinagat Island	₱1,297,985,000	₱662,087,000	₱374,337,000	₱141,848,000	27,747	₱42,465
Siargao	₱1,414,418,000	₱820,158,000	₱355,258,000	₱122,434,000	34,098	₱38,062
Surigao City	₱1,182,623,000	₱657,570,000	₱290,028,000	₱120,091,000	32,487	₱32,865
Surigao del Norte	₱2,410,172,000	₱1,201,535,000	₱728,657,000	₱334,080,000	61,698	₱36,699
Surigao del Sur	₱4,772,233,000	₱2,707,610,000	₱1,312,535,000	₱503,605,000	121,479	₱37,239
Tandag City	₱589,008,000	₱287,785,000	₱167,071,000	₱63,434,000	15,964	₱32,466

DBM, NEP FY 2027 data; DepEd, enrollment, SY 2025-2026 (public schools DepEd manages, outside BARMM); DepEd, School MOOE allocation, FY 2026.

Reading a division’s card:

• “All of its 2027 lines” is everything in the division’s own lines: the division office, every elementary school’s pay and MOOE, and the lines of its schools that have their own. It leaves out the Central Office’s and the regional office’s lines.
• “Per learner” is the division’s elementary, junior high and senior high lines over its learners at each level. A rank of 1 is the most per learner among 218 divisions.
• “Against the size line” compares a level’s line with what divisions of the same number of learners get on average, on the line fitted through all 218 (explained under “Does the money follow the learners?”). At 1.00× a division gets what its size predicts; at 1.25×, a quarter more.

A school’s card gives its junior and senior high lines (personnel services and MOOE), whether the printed NEP names it, whether its MOOE lines equal its FY 2026 allocation, and its MOOE per learner beside the median for schools of its size.

Your school’s MOOE in 2027

The NEP’s school lines repeat the FY 2026 allocations. Of the 10,508 schools whose junior high MOOE appears both in the NEP and in DepEd’s FY 2026 School MOOE allocation list, 10,507 have the same amount to the peso; of the 7,675 with senior high MOOE in both, 7,674 do. Two lines rise: Butuan City Integrated High School’s junior high line (₱1,499,000 in the NEP against ₱1,484,000 in FY 2026) and Tuguegarao City West High School’s senior high line (₱907,000 against ₱436,000). Three FY 2026 lines have no 2027 line: Tuguegarao City West High School’s junior high (₱1,015,000), Babag National High School - Babag Night HS Extension’s junior high (₱704,000) and San Matias National High School’s senior high (₱3,722,000). The divisions’ elementary MOOE lines come to ₱35,732,817,000, within 0.1% of the ₱35,696,423,000 of elementary MOOE in the FY 2026 list, and the Central Office holds another ₱1,503,308,000 of the three school-operation activities’ MOOE, assigned to no school.

The NEP line may not be what a school receives. DepEd puts its 2027 school-level MOOE at ₱61.02 billion, which is the NEP’s school-operation MOOE with the Central Office’s share, and says that “for 2027, DepEd will also fully implement its Simplified Normative Funding Formula”, under which “school enrollment and baseline data will be used to determine operating requirements”. Its per-learner rates rise from ₱2,792 to ₱2,982 for elementary, ₱2,631 to ₱2,744 for junior high, and ₱3,264 to ₱3,558 for senior high (Daily Tribune, September 24, 2026). A school’s 2027 amount is the one in DepEd’s FY 2027 School MOOE allocation list, once DepEd issues it.

The FY 2026 list was computed with the normative formula: a fixed amount for each school’s curricular offering plus an amount for every learner, from SY 2024-2025 enrollment. School MOOE under the Normative Formula works the formula out, and School MOOE, FY 2020 to FY 2026 follows each school’s allocation over seven years. 246 schools in the 2027 NEP have operating-unit codes that are not on the FY 2026 list, so there is no FY 2026 amount to compare.

Because the formula gives every school a fixed amount, a small school’s NEP line comes to more per learner:

Across the 10,490 schools with both a junior high MOOE line and junior high learners, the Spearman rank correlation between a school’s size and its MOOE per learner is −0.94: with few exceptions, the larger the school, the less it gets per learner. Senior high MOOE follows the same pattern (−0.86 across 7,622 schools), from a median of ₱5,427 per learner in schools with under 100 senior high learners to ₱2,794 in those with 3,000 or more.

Does the money follow the learners?

A school head reading a division’s line will ask whether it is fair: whether learners in one division get much more or much less than learners elsewhere. The figures in this section answer that for the money that reaches schools: each division’s elementary, junior high and senior high lines, set against its learners at that level in SY 2025-2026.

How the figures are computed

• Money. A division’s line for a level is the personnel services, MOOE and capital outlays of that level’s activity in the division (Operation of Schools - Elementary, Junior High School or Senior High School), held by the division office and its schools. Lines the Central Office and regional office hold are left out, because no division holds them yet.
• Learners. The learners at that level in the division’s public schools that DepEd manages, SY 2025-2026.
• Three divisions. The 2027 lines of the new Divisions of Calaca City and Carmona City carry no elementary or senior high salaries, so each is counted with the province division around it (Batangas, Cavite). Sulu’s lines carry no personnel services, so it is left out. That leaves 218 comparable divisions.
• Weighting. Every inequality measure weights a division by its learners, so it describes what learners get, not what the average division gets. The fitted lines count each division once.
• No sampling error. The figures cover every division, not a sample, so they carry no margin of error. Where an interval appears below, it gives the range of slopes consistent with how widely divisions scatter around the line.

What the measures show

Statistics

How evenly the 2027 money is spread across schools divisions, per learner

Each curve lines up the 218 comparable divisions from the least money per learner to the most, and adds up their learners (across) and their money (up). If every learner got the same, the curve would be the dashed line; the further it sags, the more uneven the money.

ElementaryJunior highSenior high

Elementary: ₱31,308 per learner on average, 12,441,276 learners

Across: share of elementary learners, from the divisions with the least per learner. Up: their share of the elementary money. Gridlines every 25%.

• Gini index0.1410 when every learner gets the same; near 1 when a few learners get nearly all of it.
• Theil index0.031662.3% of it lies between regions and 37.7% between divisions of the same region.
• 90th to 10th percentile1.97×The learner at the 90th percentile is in a division with ₱42,298 per learner; at the 10th, ₱21,424.
• McLoone index0.816What the half of learners below the median gets, over what they would get at the median (₱30,724).
• Verstegen index1.220The same for the half above the median: how far the top pulls away.
• Coefficient of variation25.6%The spread of per-learner money across learners, as a share of the mean.
• Money against learners0.926For each 1% more elementary learners a division has, its elementary line is 0.93% larger (95% interval 0.89 to 0.97; R² 0.92). A median line through the same divisions: 0.98 (0.93 to 1.02). Below 1 on both, smaller divisions get more per learner.
• Least and most per learner₱19,281 to ₱92,653Antipolo City and Batanes.

Mark a division on the curveChoose a divisionCaloocan (NCR)Las Piñas (NCR)Makati (NCR)Malabon City (NCR)Mandaluyong (NCR)Manila (NCR)Marikina (NCR)Muntinlupa (NCR)Navotas City (NCR)Parañaque (NCR)Pasay City (NCR)Pasig City (NCR)Quezon City (NCR)San Juan City (NCR)Taguig and Pateros (NCR)Valenzuela (NCR)Alaminos City (Region I)Batac City (Region I)Candon City (Region I)Dagupan City (Region I)Ilocos Norte (Region I)Ilocos Sur (Region I)La Union (Region I)Laoag City (Region I)Pangasinan I (Region I)Pangasinan II (Region I)San Carlos City (Region I)San Fernando City (Region I)Urdaneta City (Region I)Vigan City (Region I)Abra (CAR)Apayao (CAR)Baguio City (CAR)Benguet (CAR)Ifugao (CAR)Kalinga (CAR)Mt. Province (CAR)Tabuk City (CAR)Batanes (Region II)Cagayan (Region II)Cauayan City (Region II)Ilagan City (Region II)Isabela (Region II)Nueva Vizcaya (Region II)Quirino (Region II)Santiago City (Region II)Tuguegarao City (Region II)Angeles City (Region III)Aurora (Region III)Balanga City (Region III)Baliwag City (Region III)Bataan (Region III)Bulacan (Region III)Cabanatuan City (Region III)Gapan City (Region III)Mabalacat City (Region III)Malolos City (Region III)Meycauayan City (Region III)Muñoz Science City (Region III)Nueva Ecija (Region III)Olongapo City (Region III)Pampanga (Region III)San Fernando City (Region III)San Jose City (Region III)San Jose del Monte City (Region III)Tarlac (Region III)Tarlac City (Region III)Zambales (Region III)Antipolo City (Region IV-A)Bacoor City (Region IV-A)Batangas (with Calaca City) (Region IV-A)Batangas City (Region IV-A)Biñan City (Region IV-A)Cabuyao City (Region IV-A)Calamba City (Region IV-A)Cavite (with Carmona City) (Region IV-A)Cavite City (Region IV-A)Dasmariñas City (Region IV-A)General Trias City (Region IV-A)Imus City (Region IV-A)Laguna (Region IV-A)Lipa City (Region IV-A)Lucena City (Region IV-A)Quezon (Region IV-A)Rizal (Region IV-A)San Pablo City (Region IV-A)San Pedro City (Region IV-A)Sta. Rosa City (Region IV-A)Sto. Tomas City (Region IV-A)Tanauan City (Region IV-A)Tayabas City (Region IV-A)Calapan City (MIMAROPA)Marinduque (MIMAROPA)Occidental Mindoro (MIMAROPA)Oriental Mindoro (MIMAROPA)Palawan (MIMAROPA)Puerto Princesa City (MIMAROPA)Romblon (MIMAROPA)Albay (Region V)Camarines Norte (Region V)Camarines Sur (Region V)Catanduanes (Region V)Iriga City (Region V)Legazpi City (Region V)Ligao City (Region V)Masbate (Region V)Masbate City (Region V)Naga City (Region V)Sorsogon (Region V)Sorsogon City (Region V)Tabaco City (Region V)Aklan (Region VI)Antique (Region VI)Capiz (Region VI)Guimaras (Region VI)Iloilo (Region VI)Iloilo City (Region VI)Passi City (Region VI)Roxas City (Region VI)Bacolod City (NIR)Bago City (NIR)Bais City (NIR)Bayawan City (NIR)Cadiz City (NIR)Canlaon City (NIR)Dumaguete City (NIR)Escalante City (NIR)Guihulngan City (NIR)Himamaylan City (NIR)Kabankalan City (NIR)La Carlota City (NIR)Negros Occidental (NIR)Negros Oriental (NIR)Sagay City (NIR)San Carlos City (NIR)Silay City (NIR)Sipalay City (NIR)Siquijor (NIR)Tanjay City (NIR)Victorias City (NIR)Bogo City (Region VII)Bohol (Region VII)Carcar City (Region VII)Cebu City (Region VII)Cebu Province (Region VII)Danao City (Region VII)Lapu-lapu City (Region VII)Mandaue City (Region VII)Naga City (Region VII)Tagbilaran City (Region VII)Talisay City (Region VII)Toledo City (Region VII)Baybay City (Region VIII)Biliran (Region VIII)Borongan City (Region VIII)Calbayog City (Region VIII)Catbalogan City (Region VIII)Eastern Samar (Region VIII)Leyte (Region VIII)Maasin City (Region VIII)Northern Samar (Region VIII)Ormoc City (Region VIII)Samar (Region VIII)Southern Leyte (Region VIII)Tacloban City (Region VIII)Dapitan City (Region IX)Dipolog City (Region IX)Isabela City (Region IX)Pagadian City (Region IX)Zamboanga City (Region IX)Zamboanga Sibugay (Region IX)Zamboanga del Norte (Region IX)Zamboanga del Sur (Region IX)Bukidnon (Region X)Cagayan de Oro City (Region X)Camiguin (Region X)El Salvador City (Region X)Gingoog City (Region X)Iligan City (Region X)Lanao del Norte (Region X)Malaybalay City (Region X)Misamis Occidental (Region X)Misamis Oriental (Region X)Oroquieta City (Region X)Ozamiz City (Region X)Tangub City (Region X)Valencia City (Region X)Davao City (Region XI)Davao Occidental (Region XI)Davao Oriental (Region XI)Davao de Oro (Region XI)Davao del Norte (Region XI)Davao del Sur (Region XI)Digos City (Region XI)Island Garden City of Samal (Region XI)Mati City (Region XI)Panabo City (Region XI)Tagum City (Region XI)Cotabato (Region XII)General Santos City (Region XII)Kidapawan City (Region XII)Koronadal City (Region XII)Sarangani (Region XII)South Cotabato (Region XII)Sultan Kudarat (Region XII)Tacurong City (Region XII)Agusan del Norte (Caraga)Agusan del Sur (Caraga)Bayugan City (Caraga)Bislig City (Caraga)Butuan City (Caraga)Cabadbaran City (Caraga)Dinagat Island (Caraga)Siargao (Caraga)Surigao City (Caraga)Surigao del Norte (Caraga)Surigao del Sur (Caraga)Tandag City (Caraga)

Choose a division to mark it on the open curve.

DBM, NEP FY 2027 data, the elementary, junior high and senior high lines of each schools division; DepEd, enrollment, SY 2025-2026. Every inequality measure weights a division by its learners; the fitted lines count each division once.

The measures are the ones school-finance researchers use to compare spending across districts:

Table: DBM, NEP FY 2027 data, division lines by level; DepEd enrollment, SY 2025-2026; 218 divisions, weighted by learners.

• The Gini index is 0 when every learner gets the same, and near 1 when a few learners get nearly all of it. Elementary money (0.141) is spread less evenly than junior high (0.085) or senior high money (0.051).
• The Theil index splits the same inequality into a part between regions and a part between divisions of the same region. For elementary schools 62.3% lies between regions: much of the gap is where a division is, not which division it is. For senior high only 20.1% does.
• The 90th-to-10th percentile ratio compares the learner at the 90th percentile with the learner at the 10th. An elementary learner at the 90th percentile is in a division with 1.97 times the money per learner of one at the 10th.
• The McLoone and Verstegen indices look at each half of learners. A McLoone index of 0.816 means the elementary learners below the median get 81.6% of what they would at the median; a Verstegen index of 1.220 means those above it get 22.0% more.

Elementary money per learner runs from ₱19,281 in the Division of Antipolo City to ₱92,653 in the Division of Batanes. Junior high runs from ₱20,655 in General Trias City to ₱112,024 in Batanes, and senior high from ₱23,175 in Taguig and Pateros to ₱61,675 in Batanes.

Do smaller divisions get more per learner?

If every learner got the same, a division with twice the learners would get twice the money. Fitting a line through the 218 divisions on logarithmic scales measures how far that holds:

Table: the logarithm of each division’s level line on the logarithm of its learners, 218 divisions. Fitted line: ordinary least squares with heteroskedasticity-robust (HC3) intervals. Median line: median (quantile) regression. Weighted: least squares weighting each division by its learners, HC3 intervals.

A slope below 1 means the money grows more slowly than the learners: on the fitted line, a division with 10% more elementary learners has about 9.2% more elementary money. For junior and senior high, every way of fitting the line gives a slope below 1 with an interval that excludes 1: smaller divisions get more per learner. For elementary, the fitted line’s slope rests mostly on a few small divisions far above it. The median line, which those few cannot pull, has a slope of 0.976 with an interval that includes 1, and so does the line weighted by learners: the elementary data do not rule out money that keeps pace with learners. On the logarithmic scale, learner numbers alone account for 92.3% of the variation in elementary lines and 98.2% in senior high lines.

The divisions furthest from the elementary line show what the line leaves out. Above it are small, mountainous or island divisions: Batanes at 2.36 times what its size predicts, then Mt. Province (2.01), Abra (1.98), Kalinga (1.92) and Apayao (1.79). Below it are large city divisions in Cavite, Laguna and Metro Manila: General Trias City and Cabuyao City at 0.63, Sta. Rosa City at 0.63, Marikina at 0.65, and San Pedro City at 0.65. Personnel services make up most of every elementary line (₱28,465 of the ₱31,308 per learner), and they pay for the positions a division has. The NEP gives no reason for any division’s amount.

Teachers, principals and other positions in 2027

Money for positions sits in two places in the NEP: in DepEd’s own lines, and in the Miscellaneous Personnel Benefits Fund, ₱55.87 billion that pays, among other things, “Personnel Services requirements for filling of, and creation of positions” of national government personnel, without naming an agency (NEP FY 2027, Volume III, Miscellaneous Personnel Benefits Fund, p. 944, Special Provision 1). The President’s Budget Message names counts that DepEd’s chapter does not. The ledger below sets each figure beside its source.

Ledger

The money for positions in the 2027 proposal, and where each figure comes from

Each row says whether the NEP itself shows it, or only the President's Budget Message, a DBM or DepEd statement, a request DepEd made, or EDCOM 2.

School Principal I positions: four counts

School Principal I positions created for 2026DBM or DepEd statement6,000

New School Principal I positions in the President's proposalBudget Message1,000

New School Principal I positions EDCOM 2 says are proposedEDCOM 2 figure3,000

School Principal I positions DepEd asked forRequested, not funded14,126

AllTeachersSchool principalsCounselorsCareer progressionAll personnel

• Pay for teaching positions to be filledIn the NEP

  ₱31,220,074,00064,530 teaching positions: 31,614 vacant on April 24, 2026 and 32,916 created in May 2026

  Where in the NEP: New School Personnel Positions, held at the Central Office

  DBM and DepEd gave ₱31.22 billion for the 64,530 positions; the Central Office line is that amount to the thousand.

  Source: DBM, NEP FY 2027 data, DepEd; DepEd-DBM joint statement, September 10, 2026 (as reported by SunStar)

• Lump sum for filling positions (every title)In the NEP

  ₱33,732,376,000

  Where in the NEP: Object of expenditure: Lump-sum for filling of Positions - Civilian

  ₱29,725,463,000 in 2026.

  Source: NEP FY 2027, DepEd, Obligations by Object of Expenditures (pp. 595-597)

• Newly created teaching positions to be filled in 2027 (target)In the NEP

  0 positions

  Where in the NEP: Performance Information, Basic Education Inputs Program, output indicator 3

  The 2026 target is 32,916. For 2025 the NEP gives a target of 20,000 and 18,684 filled.

  Source: NEP FY 2027, DepEd, Performance Information (pp. 598, 600)

• More teaching positions DepEd asked forRequested, not funded

  ₱4,290,000,00014,274 teaching positions

  An estimated amount, reported as not in the proposal.

  Source: DepEd-DBM joint statement, September 10, 2026 (as reported by SunStar)

• Substitute teachersIn the NEP

  ₱7,582,112,000

  Where in the NEP: Object 5010103000, Salaries and Wages - Substitute Teachers

  Source: DBM, NEP FY 2027 data, DepEd; DepEd-DBM joint statement, September 10, 2026 (as reported by the Daily Tribune)

• Teaching allowance, ₱10,000 for each teacherIn the NEP

  ₱10,364,150,0001,036,415 teachers (about)

  Where in the NEP: Implementation of the Grant of Cash Allowance, Hardship Pay, and Reclassification of Positions, Central Office

  Source: DBM, NEP FY 2027 data, DepEd; NEP FY 2027, DepEd, Special Provisions (pp. 345-349); President's Budget Message FY 2027, p. 20

• Special Hardship AllowanceIn the NEP

  ₱5,795,358,000

  Where in the NEP: Implementation of the Grant of Cash Allowance, Hardship Pay, and Reclassification of Positions, regional offices

  Special Provision 7 sets it at 25% of the basic monthly salary.

  Source: DBM, NEP FY 2027 data, DepEd; NEP FY 2027, DepEd, Obligations by Object of Expenditures (pp. 595-597)

• World Teachers' Day Incentive Benefit, ₱1,000 for each teacherIn the NEP

  ₱1,039,893,000

  Where in the NEP: World Teachers' Day Incentive Benefits

  Source: DBM, NEP FY 2027 data, DepEd; NEP FY 2027, DepEd, Special Provisions (pp. 345-349)

• New School Principal I positions in the President's proposalBudget Message

  ₱513,000,0001,000 School Principal I positions

  The ₱513 million also pays for promoting acting school heads and reclassifying Head Teachers. No line in DepEd's chapter of the NEP carries it.

  Source: President's Budget Message FY 2027, p. 20

• New positions for school leadership and administrationDBM or DepEd statement

  ₱840,589,0002,135 positions: 1,000 School Principal I, 1,000 Project Development Officer I, 135 Administrative Officer II

  DBM's release gives ₱840.59 million for 2,135 positions; the split by title is the joint statement's.

  Source: DBM news release, September 5, 2026; DepEd-DBM joint statement, September 10, 2026 (as reported by the Daily Tribune)

• School Principal I positions created for 2026DBM or DepEd statement

  6,000 School Principal I positions

  EDCOM 2 reported that DepEd had filled 843 of them as of September 30, 2026.

  Source: DepEd at the Senate Finance Committee hearing, October 16, 2026 (as reported by GMA News); EDCOM 2, November 12, 2026

• School Principal I positions DepEd asked forRequested, not funded

  ₱10,520,000,00014,126 School Principal I positions

  At the Senate hearing on October 16, 2026, DepEd put it at more than 14,000 positions and about ₱10.5 billion.

  Source: DepEd's request, as reported by the Philippine Daily Inquirer, September 8, 2026; DepEd at the Senate Finance Committee hearing, October 16, 2026 (as reported by GMA News)

• New School Principal I positions EDCOM 2 says are proposedEDCOM 2 figure

  3,000 School Principal I positions

  Neither the NEP, the Budget Message nor House Bill No. 10858 gives 3,000; the Budget Message gives 1,000.

  Source: EDCOM 2, November 12, 2026

• New positions, every title: 1,800 School Counselor Associate I and 221 School Division CounselorIn the NEP

  ₱801,583,0002,021 positions: 1,800 School Counselor Associate I and 221 School Division Counselor

  Where in the NEP: Object of expenditure: Creation of New Positions

  The NEP's Creation of New Positions names no title. The DepEd-DBM joint statement gives this amount for the 2,021 counselor positions; the Budget Message rounds it to ₱802 million.

  Source: NEP FY 2027, DepEd, Obligations by Object of Expenditures (pp. 595-597); President's Budget Message FY 2027, p. 19; DepEd-DBM joint statement, September 10, 2026 (as reported by the Daily Tribune)

• New School Personnel Positions held at the regional officesIn the NEP

  ₱519,400,000

  Where in the NEP: New School Personnel Positions, the 17 regional offices

  The regional amounts are in the region tables. DepEd gave ₱519 million for the 1,800 counselor associates at the October 16 hearing.

  Source: DBM, NEP FY 2027 data, DepEd

• Reclassification of positions (Expanded Career Progression)In the NEP

  ₱12,089,952,000135,063 reclassifications

  Where in the NEP: Implementation of the Grant of Cash Allowance, Hardship Pay, and Reclassification of Positions, regional offices

  ₱6,148,433,000 in 2026.

  Source: DBM, NEP FY 2027 data, DepEd; NEP FY 2027, DepEd, Obligations by Object of Expenditures (pp. 595-597); President's Budget Message FY 2027, p. 19

• Authorized permanent positions (filled: 1,043,192)In the NEP

  1,088,053 positions

  Where in the NEP: Staffing Summary

  The NEP's staffing summary prints the same counts for 2026 and 2027 (1,088,096 authorized in 2025). They leave out positions created during 2026, such as the 32,916 teaching positions DBM approved in May 2026.

  Source: NEP FY 2027, DepEd, Staffing Summary (p. 344)

• Salaries of permanent positionsIn the NEP

  ₱492,971,596,000

  Where in the NEP: Object of expenditure: Basic Salary

  ₱449,520,117,000 in 2026.

  Source: NEP FY 2027, DepEd, Obligations by Object of Expenditures (pp. 595-597); DBM, NEP FY 2027 data, DepEd

• Medical AllowanceIn the NEP

  ₱7,302,344,000

  Where in the NEP: Object of expenditure: Medical Allowance

  None in 2025 or 2026.

  Source: NEP FY 2027, DepEd, Obligations by Object of Expenditures (pp. 595-597)

• Retirement and life insurance premiums (automatic appropriation)In the NEP

  ₱59,156,379,000

  Where in the NEP: Object of expenditure: Retirement and Life Insurance Premiums

  Source: NEP FY 2027, DepEd, Obligations by Object of Expenditures (pp. 595-597)

NEP FY 2027 (DBM's data and the printed DepEd chapter); the President's Budget Message FY 2027; DBM and DepEd statements; EDCOM 2. Amounts in the strip's rows are in the ledger below it.

Teachers

The proposal pays to fill teaching positions DBM has already created. ₱31,220,074,000 at the Central Office, under New School Personnel Positions, is the ₱31.22 billion that DepEd and DBM said would fill 64,530 teaching positions: 31,614 vacancies as of April 24, 2026, and 32,916 positions created in May 2026 (DepEd-DBM joint statement, September 10, 2026). The NEP’s lump sum for filling positions of every title is ₱33,732,376,000.

The proposal does not fund new teaching positions. The NEP’s target for “newly-created teaching positions filled up” is 0 for 2027, against 32,916 for 2026 (p. 600), and DepEd’s request for 14,274 more teaching positions, an estimated ₱4.29 billion, is not in the proposal (DepEd-DBM joint statement). Special Provision 11 would have DepEd “take all appropriate measures to fill its existing vacant teaching and non-teaching positions before December 31, 2027”, and report on it to the Senate and House basic education committees every quarter.

Other money for teachers:

• Substitute teachers: ₱7,582,112,000.
• Teaching allowance: ₱10,364,150,000, at ₱10,000 for each qualified public school teacher (Special Provision 8, under Republic Act No. 11997); the Budget Message counts about 1,036,415 teachers (p. 20).
• Special Hardship Allowance: ₱5,795,358,000. Special Provision 7 sets it at 25% of the basic monthly salary, and no one may receive it under two or more categories.
• World Teachers’ Day Incentive Benefit: ₱1,039,893,000, at ₱1,000 for each teacher (Special Provision 15).
• Teaching overload: paid from honoraria (₱648,095,000 in all) to teachers who teach more than six hours a day (Special Provision 9).

School principals

The Budget Message says the proposal continues “working toward attaining a one principal, one school ratio through its Php 513 million funding, which includes the creation of 1,000 new School Principal I positions, the promotion of acting school heads, and the reclassification of existing Head Teachers” (p. 20). DBM’s news release of September 5, 2026 gave ₱840.59 million for 2,135 additional positions, “including School Principal I, Project Development Officer I, and Administrative Officer II positions”, which the joint statement split as 1,000, 1,000 and 135.

Neither amount is a line in DepEd’s chapter of the NEP. DepEd’s own “Creation of New Positions”, ₱801,583,000, is the amount the joint statement gives for the counselor positions, and DepEd’s staffing summary lists only School Principal IV by title (2 positions); School Principal I to III are inside its 1,032,568 “Technical” positions. The Miscellaneous Personnel Benefits Fund, which pays for new positions in every agency as one sum, is the likely place for the principals’ money, though the NEP does not say so.

The four counts of School Principal I positions in public statements are:

• 6,000 secured for 2026 (DepEd at the Senate, October 16, 2026, as reported by GMA News), of which DepEd had filled 843 as of September 30, 2026 (EDCOM 2, November 12, 2026);
• 1,000 in the 2027 proposal (President’s Budget Message, p. 20);
• 3,000 that EDCOM 2 described on November 12, 2026 as “proposed for FY 2027”, a figure that neither the NEP, the Budget Message nor House Bill No. 10858 gives;
• 14,126 that DepEd asked for, at ₱10.52 billion (DepEd’s request, as reported by the Philippine Daily Inquirer, September 8, 2026); at the Senate on October 16, 2026, DepEd put it at more than 14,000 positions and about ₱10.5 billion (GMA News).

The reclassification of Head Teachers and teachers-in-charge into principal positions runs through the Expanded Career Progression system; Principal Reclassification under the ECP explains how, and Principals and Head Teachers, SY 2023-2024 counts the schools with and without one.

Counselors

The Budget Message gives ₱802 million “for the creation of 1,800 School Counselor Associate (SCA) I in DepEd elementary and secondary schools and 221 School Division Counselor plantilla positions in DepEd Schools Division Office” (p. 19). The DepEd-DBM joint statement gives “P801.583 million” for the same 2,021 positions (September 10, 2026), which is the NEP’s Creation of New Positions for DepEd, ₱801,583,000, to the thousand. The NEP’s New School Personnel Positions held by the 17 regional offices come to ₱519,400,000, which matches the ₱519 million DepEd gave for the 1,800 counselor associates at the Senate hearing on October 16, 2026 (GMA News). Career Guidance and Counseling in DepEd covers what the counselors do.

Reclassification and career progression

₱12,089,952,000 pays for reclassifying positions under the Expanded Career Progression system, against ₱6,148,433,000 in 2026; the Budget Message says its ₱12.1 billion “will support the promotion of 135,063 qualified educators” (p. 19). It sits in the regional offices’ lines. The Expanded Career Progression System explains who qualifies.

How many positions DepEd has

The NEP’s staffing summary counts 1,088,053 authorized permanent positions in DepEd’s Office of the Secretary for both 2026 and 2027, 1,043,192 of them filled, a gap of 44,861; for 2025 it counts 1,088,096 (NEP FY 2027, Vol. I, p. 344). The counts leave out positions created during 2026, such as the 32,916 teaching positions DBM approved in May 2026 and the 6,000 School Principal I positions for 2026. DBM’s Staffing Summary lists the key positions by title for 2027:

Table: DBM, Staffing Summary FY 2027, Department of Education, Office of the Secretary, p. 29. Nineteen more key positions, from the Secretary and the Undersecretaries to the Vocational School Administrators, are in the staffing CSV under “Download the data”.

What DepEd promises to deliver in 2027

The NEP sets a target for each program. Some of the 2027 targets fall sharply from 2026, in step with the money:

Table: NEP FY 2027, Volume I, Department of Education, Performance Information, pp. 599-600. The NAT targets are for SY 2025-2026 (2026) and SY 2026-2027 (2027).

A target is not a result. The NEP’s own accomplishment table for 2025 shows how far apart they can be: 6,000 new classrooms targeted and 99 constructed; 20,000 newly created teaching positions to be filled and 18,684 filled (p. 598).

The conditions that come with the money

The special provisions in the NEP set rules for how DepEd uses its 2027 money. The ones a school head is most likely to meet:

Table: NEP FY 2027, Volume I, Department of Education, Special Provisions, pp. 345-349. The provisions are the President’s proposal; Congress may change them in the General Appropriations Act. House Bill No. 10858 changes Provisions 5 and 16 and adds two (see “Where the proposal stands in Congress”).

Where the proposal stands in Congress

The NEP is the President’s proposal. Congress changes it before it becomes the General Appropriations Act (GAA). The House of Representatives passed its version, House Bill No. 10858, on third reading on October 12, 2026. It gives the Office of the Secretary ₱908,073,975,000 in new appropriations, ₱6,170,775,000 less than the NEP:

Table: NEP FY 2027 data; House Bill No. 10858, third reading, Volume I-A, Department of Education.

The House changed MOOE and capital outlays only. Personnel services are the same in both versions, program by program, so the House version leaves the money for DepEd’s positions as the NEP proposed it. Its changes for schools:

• A new Academic Recovery and Accessible Learning (ARAL) Program line of ₱350,000,000 at the Central Office, the whole Education Policy Development increase, with a new Special Provision 20 for learning recovery programs.
• Less for buildings and computers. Basic Education Facilities falls to ₱27,453,016,000 (Special Provision 5) and the Computerization Program to ₱2,626,584,000, against ₱30,551,016,000 and ₱5,787,584,000 in the NEP.
• More for vouchers and subsidies. Government Assistance and Subsidies rises to ₱40,054,719,000 (Special Provision 16), against ₱38,122,494,000.
• A new Special Provision 19 lets DepEd engage security services for schools.

In the Senate, the Finance Committee approved DepEd’s budget on October 16, 2026. At that hearing DepEd asked for ₱147.93 billion more, including ₱15.63 billion for the ARAL Program, which has no line of its own in the NEP; DBM says ARAL is funded under textbooks and instructional materials (GMA News, October 16, 2026). The House and Senate versions are reconciled in a bicameral conference before the President signs the GAA.

What this means for school heads

• Plan at the FY 2026 amount until DepEd issues its FY 2027 allocation list. The NEP line repeats the FY 2026 amount, but DepEd says it will allocate 2027 MOOE under its Simplified Normative Funding Formula, with higher per-learner rates. Check the school’s line in the finder above, keep the FY 2026 allocation list beside the school improvement plan’s annual implementation plan, and update the plan when the FY 2027 list comes out.
• Know which route your school’s money takes. An implementing unit receives its allotment directly, and the printed NEP names every FY 2026 implementing unit; the money of a non-implementing school sits in the division office’s line and reaches the school as a cash advance that it liquidates (how each route works).
• Expect few new positions. DepEd’s own lines fill teaching positions already created and add counselors, and the Budget Message adds 1,000 School Principal I positions. A school short of teachers should press for the filling of existing vacancies (Special Provision 11).
• Read the provisions that touch your staff. Hardship allowance (25% of basic monthly salary, one category only), teaching overload pay (beyond six hours a day of actual teaching), and the ₱10,000 teaching allowance each have their rule in the special provisions.
• Watch the GAA, not only the NEP. Congress may still move money between programs. The House version already takes ₱6.26 billion from school buildings and computers, adds ₱350 million for the ARAL Program, and raises Government Assistance and Subsidies.
• Use the budget to ground the school’s plans in evidence. Managing school finances is part of the PPSSH domain on managing school operations and resources: a school head who can read the division’s line, the school’s line and the special provisions can explain to the School Governance Council and stakeholders what the school will and will not receive.

Frequently asked questions

How much is DepEd’s budget for 2027?

The President’s proposal gives DepEd ₱975,962,852,000: ₱973,401,129,000 for the Office of the Secretary and ₱2,561,723,000 for six attached agencies. The Office of the Secretary’s new appropriations are ₱914,244,750,000, against ₱958,696,109,000 for 2026 (NEP FY 2027, Volume I, p. 343). The House version cuts the new appropriations to ₱908,073,975,000 (House Bill No. 10858).

Will my school’s MOOE increase in 2027?

In the NEP, almost every high school’s MOOE line equals its FY 2026 allocation to the peso (DBM, NEP FY 2027 data; DepEd, School MOOE Allocation, FY 2026). But DepEd says it will allocate 2027 school MOOE under its Simplified Normative Funding Formula, with per-learner rates of ₱2,982 for elementary, ₱2,744 for junior high and ₱3,558 for senior high, against ₱2,792, ₱2,631 and ₱3,264 in 2026, so a school’s amount is the one in DepEd’s FY 2027 allocation list (Daily Tribune, September 24, 2026). Congress may still change the total.

How many new teachers and principals does the 2027 budget fund?

DepEd’s own lines pay to fill 64,530 teaching positions already created and create 2,021 counselor positions; the NEP’s target for newly created teaching positions filled in 2027 is zero (NEP FY 2027, p. 600; President’s Budget Message, p. 19). The Budget Message adds 1,000 new School Principal I positions, which no line of DepEd’s chapter carries (p. 20). DepEd had asked for 14,274 more teaching positions (DepEd-DBM joint statement, September 10, 2026) and 14,126 School Principal I positions (Philippine Daily Inquirer, September 8, 2026).

Where can I see my school’s 2027 budget?

Use the finder in “Find your region, division or school”: type part of the school’s name. A school with junior or senior high has its own lines in DBM’s NEP data; an elementary school’s money is in its division’s elementary line. The full list of 11,001 schools is in the schools CSV under “Download the data”, and DBM’s own data file is linked in Sources (DBM, NEP FY 2027 data). The NEP line is the proposal’s; the amount a school receives in 2027 is in DepEd’s FY 2027 School MOOE allocation list.

Is the NEP the final budget?

No. The NEP is the President’s proposal to Congress. The House passed its version on October 12, 2026 (Philippine Star, October 13, 2026), and the Senate passes its own; both are reconciled in a bicameral conference, and the budget takes effect when the President signs the General Appropriations Act.

Download the data

• Regions (CSV): each region’s 2027 lines by expense class, its learners in SY 2025-2026, and the amount per learner. Source: DBM, NEP FY 2027 data; DepEd enrollment.
• Divisions (CSV): all 221 divisions’ 2027 lines by level and expense class, the division office’s and the schools’ shares, learners, per-learner amounts, ranks among 218, and the ratio to the size line. Source: DBM, NEP FY 2027 data; DepEd enrollment.
• Schools (CSV): the 11,001 schools with lines of their own, their junior and senior high lines, their DepEd school ID, whether the printed NEP names them, their FY 2026 MOOE, and their learners. Source: DBM, NEP FY 2027 data; DepEd, School MOOE Allocation, FY 2026; DepEd enrollment.
• Programs and activities (CSV): every program, activity and project of the Office of the Secretary, with personnel services, MOOE, capital outlays, premiums, loan proceeds and GOP counterpart. Source: DBM, NEP FY 2027 data.
• Positions (CSV): the personnel and position figures in the ledger, each with its source. Source: NEP FY 2027; President’s Budget Message; DBM and DepEd statements.
• Staffing (CSV): DepEd’s key positions by title, and its position totals, 2025 to 2027. Source: DBM, Staffing Summary FY 2027.

The CSVs and charts may be reused only with written permission: email support@nash.com.ph. The budget figures themselves come from DBM’s published NEP, which you can cite directly. The enrollment data are DepEd’s, released in cleaned form in Download Cleaned DepEd School Data.

Sources

Budget documents (Department of Budget and Management)

• National Expenditure Program FY 2027, Volume I, Department of Education, pp. 343-636: Appropriations and Obligations, Expenditure Program, Staffing Summary, Regional Allocation, Special Provisions, New Appropriations by Programs, Activities and Projects, Obligations by Object of Expenditures, Performance Information, and the attached agencies.
• National Expenditure Program FY 2027, data (NEP-FY2027.xlsx), from DBM’s NEP FY 2027 page: every line of the Department of Education by program, operating unit, region, division and object of expenditure.
• National Expenditure Program FY 2027, Miscellaneous Personnel Benefits Fund, Volume III, p. 944, Special Provision 1.
• The President’s Budget Message FY 2027, pp. 19-20.
• Staffing Summary FY 2027, Department of Education, p. 29.
• DBM news release, “Teachers at center of nearly P1-T DepEd budget in 2027”, September 5, 2026.
• DBM news release on the Sulu transition plan, February 9, 2026.

Congress

• House of Representatives, House Bill No. 10858, the General Appropriations Bill for FY 2027, as approved on third reading (October 12, 2026), Volume I-A, Department of Education, Office of the Secretary.

Other issuances

• Executive Order No. 64, s. 2024, which grants the medical allowance from 2025.

DepEd data

• DepEd, School MOOE Allocation, FY 2026: each school’s MOOE by level, its organization code, and whether it is an implementing unit.
• DepEd, enrollment by school, SY 2025-2026 (public schools DepEd manages, outside BARMM), as released in Download Cleaned DepEd School Data.

Statements and reports

• DepEd-DBM joint statement, September 10, 2026, as reported by SunStar and the Daily Tribune.
• DepEd at the Senate Finance Committee hearing on its 2027 budget, October 16, 2026, as reported by GMA News, on principals and counselors and on the committee’s approval.
• DepEd’s budget requests to Congress, as reported by the Philippine Daily Inquirer, September 8, 2026.
• DepEd on its proposed 2027 school MOOE and the Simplified Normative Funding Formula, as reported by the Daily Tribune, September 24, 2026.
• EDCOM 2, “Only 3,000 new principal posts funded so far in 2027 despite 26k shortage”, November 12, 2026.
• House of Representatives, third reading of House Bill No. 10858, October 12, 2026, as reported by the Philippine Star.

Written by Mark Anthony Llego for NASH Reviewer. Sources: NEP FY 2027 (DBM), the President’s Budget Message FY 2027, DBM’s Staffing Summary FY 2027, House Bill No. 10858, DepEd’s School MOOE Allocation FY 2026 and enrollment data for SY 2025-2026. Charts may be reused only with written permission from support@nash.com.ph.