# Is the Philippines Spending Enough on Education?

EDCOM II's answer: education's share of GDP, real growth, per-learner spending, where DepEd's money goes, and the NatPlan's PHP 2.66 trillion cost.

This is the Markdown copy of [Is the Philippines Spending Enough on Education?](https://nash.com.ph/blog/philippine-education-spending-edcom-ii), an article on the NASH Reviewer Blog by Mark Anthony Llego, published Oct 30, 2026, updated Nov 4, 2026. Topics: Aspiring school heads. NASH Reviewer is an independent practice platform not affiliated with DepEd, BHROD, or NEAP.

Does the Philippines spend enough on education, and does it spend it well? Below are the answer of EDCOM II, the Second Congressional Commission on Education created by Republic Act No. 11899, and the evidence behind it: how much the country spends, where the money goes, why more money has not bought more learning, and what the National Education Plan 2026-2035 would cost.

For teachers preparing for the National Assessment for School Heads (NASH) and for researchers, the numbers come with their pages in the Commission's three reports: the Year One Report, *Miseducation* (2024); the Year Two Report, *Fixing the Foundations* (2025); and the Final Report, *Turning Point* (2026).

## Key findings

- **Spending has stayed below the 4% floor for most of the past decade.** Government spending on education averaged 3.6% of gross domestic product (GDP) in 2014-2022, against the 4% to 6% recommended in the Education 2030 Incheon Declaration (Year One Report, p. 274; Final Report, pp. 360, 494). According to the Final Report, the 2026 budget is the first to meet the 4% benchmark (p. 346); it puts the budget at 4.3% (pp. 36, 505), 4.4% (pp. 346, 362) or 4.5% (pp. 362, 366).
- **Real growth stalled after 2017.** Increases in the education budget averaged 21.1% a year in 2013-2017 and 1.33% a year after that, once inflation is taken out (Year Two Report, pp. 350-351). In 2018 prices, DepEd's budget was PHP 571.7 billion in SY 2016-17 and PHP 568.7 billion in SY 2023-24, while enrollment rose from 24.8 to 27.0 million (Final Report, p. 361).
- **Per learner, the country is near the bottom.** Cumulative spending per student to age 15 was USD 11,000 (PPP), against USD 13,800 in Vietnam, USD 50,700 in Malaysia and USD 166,100 in Singapore, and the Philippines had the lowest PISA scores of the four (Year One Report, p. 275). The Final Report's newer estimate, USD 11,303 in 2022, is about a tenth of the OECD average of USD 102,612 (p. 345).
- **Little of the budget is money a school can decide on.** School MOOE was 4.00% to 6.75% of DepEd's budget in FY 2017-2025, while school personnel services took 55.54% to 79.33% (Final Report, p. 389). In real terms, a primary pupil received PHP 18,066 in 2022 and a state university student PHP 48,688 (Year Two Report, p. 352).
- **Money goes unspent.** DepEd left an average of PHP 27.6 billion a year unobligated in 2016-2023, about 4% of its budget (Final Report, p. 345). Local governments left PHP 16.3 billion of the Special Education Fund (SEF) unused in 2022 (Year One Report, p. 293).
- **More money alone has not raised learning.** Vietnam spent about a quarter of what Malaysia spent per student and scored higher in mathematics, reading and science (Year One Report, pp. 275-276). A 1% rise in school MOOE was linked to higher Grade 6 test scores, but the gain disappeared once poverty was controlled for (Final Report, p. 363).
- **The plan asks for 5.5% of GDP by 2035.** Outcome 6.1.A raises spending from 3.9% of GDP in 2025 to 4.5% by 2028, 5% by 2031 and 5.5% by 2035 (Final Report, p. 494). The plan's incremental cost is PHP 2.66 trillion over 2026-2035 at 2025 prices, with a cumulative investment gap of about PHP 1.91 trillion (pp. 504-505).

## The short answer

EDCOM II's answer is no on both counts. The Philippines has spent too little, and it has spent unevenly and inefficiently. The Year One Report traces the problem to the first education commission: EDCOM I named underinvestment as "a principal reason for the continuous decline in education quality" (p. 274). Three decades later the Final Report opens its governance and finance synthesis with the same diagnosis, "chronic underinvestment and administrative weaknesses" (p. 345).

The Commission does not stop at "spend more". Its Priority Area 26 in the Final Report argues that "volume matters, and it must translate into time, materials, and teaching that reach the learner" (p. 362). Its recommendations pair higher spending with a shift toward early childhood and primary education, regularly updated allocation formulas, equalization of local education funding and easier private giving (pp. 366-367).

## How much the Philippines spends

### As a share of GDP

The three reports measure the same thing several times, from different sources and for different years. The table lists every figure they give.

| Year or period | Education spending, % of GDP | Source the report cites | Report and printed page |
|---|---|---|---|
| Time of EDCOM I | 2.7% | none given | Year One, p. 274; Year Two, p. 349 |
| 2010 | about 2% | UNESCO Institute for Statistics (UIS) | Year Two, p. 350 (Figure 13); Final, pp. 346, 417 |
| 2014-2022 average | 3.6% | World Bank (2023), as cited on Year One p. 274 and Final p. 360 | Year One, p. 274; Final, pp. 345, 360, 362 |
| 2017, the highest year | 3.9% (Year One) or 4.0% (Year Two) | World Bank (2023) in Year One | Year One, p. 274; Year Two, p. 351 |
| Average of the "last 10 years" | 3.2% | none given | Year Two, p. 349 |
| Average "between 2018 and the present" | 3.7% | none given | Year Two, p. 351 |
| 2021 | 3.9% | UIS | Year Two, p. 350; Final, p. 346 |
| 2023 | 3.6% | UIS (2022), as cited | Final, p. 417 |
| 2025 | 3.9% | calculation based on DBM data | Final, pp. 362, 494 |
| 2026 budget (described as proposed on pp. 36, 366 and 505, as "secured" on pp. 346 and 362) | 4.3%, 4.4% or 4.5% | 2026 National Expenditure Program, Senate Finance Committee, House Bill 4058 | Final, pp. 36 and 505 (4.3%); pp. 346 and 362 (4.4%); pp. 362 and 366 (4.5%) |

The reports do not explain why their figures for 2017 and for the decade differ, so read each with its source. For 2026, the 4.4% is attributed to the 2026 National Expenditure Program and the Senate Finance Committee (p. 362), and the note to Figure 1 bases it on House Bill 4058, which it calls the General Appropriations Act of 2026 (p. 346). An EDCOM II news release of November 13, 2025 quoted Senator Sherwin Gatchalian, chair of the Senate Committee on Finance, putting the education budget he sponsored at [PHP 1.38 trillion, 20% of the national budget or 4.5% of GDP](https://edcom2.gov.ph/gatchalian-2026-education-budget-highest-in-countrys-history-meets-un-recommendation-2/). Every one of these figures is above 4%. The Final Report calls it "the first time the Philippines has met the United Nations-mandated benchmark of investing at least 4% to 6% of GDP in education" (p. 346).

The comparison with neighbors also depends on the source. The Year One Report puts Vietnam and Malaysia at 4.2% in 2018 (p. 274). The Final Report's synthesis gives Malaysia 4.2% and Thailand 4.1% (p. 345), and its Table 2 gives an ASEAN average of 4.2% for 2014-2022 (p. 362). Its National Education Plan, citing World Bank Open Data, lists Malaysia at 3.6% (2023), Vietnam 2.9% (2022), Thailand 2.5% (2023), Singapore 2.2% (2023) and Indonesia 1.3% (2023) (p. 494).

### As a share of the national budget

In the decade before EDCOM I, education took an average of 12.2% of the national budget, with a low of 10.7% in 1987. It averaged about 15.0% in 2010-2017 and reached 17.0% in 2023 and 16.0% in the proposed 2024 budget. That is below "the 20.0% benchmark for middle-income countries" (Year One Report, pp. 274-275). The Year Two Report's Figure 13 shows 19.6% in 2000 and 12.8% in 2010 against a UNESCO range of 15% to 20% (p. 350).

The Final Report uses two other measures. DepEd's own budget "has grown from less than 10% of the national budget in the 1990s to approximately 20% in recent years" (p. 387). The National Education Plan uses another measure: education spending was 16.5% of national expenditure in 2025 (a calculation based on DBM data), and the plan targets 21% by 2028, 24.5% by 2031 and 29% by 2035 (p. 495). The report does not reconcile this measure with the 20% figure for DepEd. For comparison, the Final Report notes that Vietnam's Law on Education of 2019 mandates 20% of the national budget for education and that actual spending reached about 17% to 18% of the budget and 4% to 5% of GDP (p. 366).

### Nominal and real growth

Adjusted for inflation, the education budget grew fast and then stalled. The Year Two Report finds that "between 2013 and 2024, the government's education budget more than doubled in real terms" (p. 351), but most of that growth came early: "From 2013 to 2017, increases in the education sector budget averaged at 21.1% annually; but since then, the average annual increase has slowed to 1.33%" (pp. 350-351). Its Figure 15 compares nominal and real allocations for the ECCD Council, DepEd, TESDA, CHED and state universities and colleges in constant 2018 prices. It prints three values, PHP 308.8 billion for 2013, PHP 671.7 billion for 2018 and PHP 679.7 billion for 2023, without saying which line each belongs to (p. 351).

The Final Report's Figure 3 (p. 361), redrawn as Figure 1 below, shows the same pattern for DepEd alone, with enrollment beside it.

![Two line charts sharing school years SY 2013-14 to SY 2023-24. Top: DepEd's budget in real terms (2018 prices) rises from PHP 309.8 billion to a peak of PHP 571.7 billion in 2016-17, falls to PHP 488.7 billion in 2018-19 and recovers to PHP 568.7 billion in 2023-24. Bottom: enrollment rises from 23.9 million to a high of 27.7 million in 2022-23 and is 27.0 million in 2023-24.](https://nash.com.ph/blog/_astro/spending-deped-real-budget-enrollment.8QdM9GbN_FdkJO.webp)

*Figure 1. DepEd's budget in real terms (PHP billion, 2018 = 100) and enrollment (millions), SY 2013-14 to SY 2023-24. Data: EDCOM II Final Report (2026), Figure 3, p. 361. Chart: © 2026 Mark Anthony Llego, NASH Reviewer. [Download the full-resolution chart (PNG)](https://nash.com.ph/blog/charts/edcom-ii/spending-deped-real-budget-enrollment.png) or [its data (CSV)](https://nash.com.ph/blog/charts/edcom-ii/spending-deped-real-budget-enrollment.csv).*

| School year | DepEd budget, PHP billion (real, 2018 = 100) | Enrollment (millions) |
|---|---:|---:|
| 2013-14 | 309.8 | 23.9 |
| 2014-15 | 349.9 | 24.0 |
| 2015-16 | 444.2 | 23.8 |
| 2016-17 | 571.7 | 24.8 |
| 2017-18 | 552.5 | 26.2 |
| 2018-19 | 488.7 | 26.9 |
| 2019-20 | 496.3 | 26.9 |
| 2020-21 | 510.7 | 26.1 |
| 2021-22 | 512.8 | 27.4 |
| 2022-23 | 553.4 | 27.7 |
| 2023-24 | 568.7 | 27.0 |

In real terms, DepEd's budget in SY 2023-24 was slightly below its SY 2016-17 peak, while enrollment was about 2.2 million higher. The Final Report says the sector needs "sustained commitment beyond nominal increases" (p. 362). It also gives a longer view: the Kindergarten Act and the Enhanced Basic Education Act expanded basic education enrollment from 19.8 million in SY 2002-03 to 27.1 million in SY 2023-24 (p. 360).

### Per learner, and against other countries

The comparison EDCOM II uses most often is cumulative spending per student from age 6 to 15, set beside scores in the Program for International Student Assessment (PISA). The Year One Report quotes the OECD's analysis of PISA 2018: "there is a positive relationship between investment in education and average performance—up to a threshold of USD 50,000 in cumulative expenditure per student from age 6 to 15" (p. 276). The Year Two Report adds a caution: "there is no causal effect of spending on student achievement", and the minimum level varies by country (p. 353).

![Scatter plot of cumulative spending per student to age 15 (USD PPP, log scale) against PISA reading score. The Philippines is lowest on both at USD 11,000 and 347; Vietnam USD 13,800 and 462; Malaysia USD 50,700 and 388; Singapore USD 166,100 and 543; and the USD 50,000 threshold with the OECD average reading score of 489.](https://nash.com.ph/blog/_astro/spending-cumulative-vs-pisa.Bp5MBEbu_1klBzc.webp)

*Figure 2. Cumulative spending per student to age 15 (USD PPP) and PISA reading scores. Year One labels the scores PISA 2022 and Year Two cites PISA 2018 results. Year One introduces the spending figures as 2017 per-student spending (p. 275); the Final Report's essay dates them to 2018 (p. 418). Data: EDCOM II Year One Report (2024), Table 2, p. 275, and Year Two Report (2025), Table 6, p. 353 (OECD benchmark row). Chart: © 2026 Mark Anthony Llego, NASH Reviewer. [Download the full-resolution chart (PNG)](https://nash.com.ph/blog/charts/edcom-ii/spending-cumulative-vs-pisa.png) or [its data (CSV)](https://nash.com.ph/blog/charts/edcom-ii/spending-cumulative-vs-pisa.csv).*

| Country | Cumulative spending to age 15 (USD PPP) | Mathematics | Reading | Science |
|---|---:|---:|---:|---:|
| Philippines | 11,000 | 355 | 347 | 356 |
| Vietnam | 13,800 | 469 | 462 | 472 |
| Malaysia | 50,700 | 409 | 388 | 416 |
| Singapore | 166,100 | 575 | 543 | 561 |
| International benchmark / OECD average scores (Year Two only) | 50,000 | 487 | 489 | 489 |

The Final Report also gives a second estimate, from a different source (Manasan, 2025). It puts cumulative outlays per child from 6 to 15 at "approximately $8,474 in 2018 and $11,303 in 2022 (PPP-adjusted), merely 10% of the OECD average of $89,092 in 2018 and $102,612 in 2022" (p. 345). For 2018, that is USD 8,474 against the USD 11,000 its essay dates to the same year (p. 418); the report does not reconcile the two. It adds that this spending "ranked lowest or second-lowest among PISA 2018 and 2022 participating countries" (p. 361), and that a World Bank review found countries spending below USD 40,000 cumulatively "rarely achieve median learning outcomes" (p. 345). The Year Two Report's own comparison is with the USD 50,000 benchmark, which the country's USD 11,000 "still falls short of" (p. 353).

Annual spending tells the same story. The Year One Report's Table 3 gives public expenditure per student in 2017, in USD PPP (p. 277).

| Country | Primary | Secondary |
|---|---:|---:|
| Singapore | 16,704 | 20,632 |
| Brunei Darussalam | 5,401 | 14,392 |
| Japan | 8,729 | 9,628 |
| South Korea | 11,087 | 11,219 |
| Malaysia | 4,302 | 6,024 |
| Thailand | 3,676 | 2,838 |
| Indonesia | 1,348 | 1,068 |
| Philippines | 813 | 777 |
| Lao PDR | 564 | 776 |
| Myanmar | 393 | 518 |
| Timor-Leste | 272 | 259 |

The National Education Plan cites the same Philippine figure, USD 813 per primary student, but dates it to 2018 (Final Report, p. 495, footnote 2).

The Final Report's Table 2 gives per-student spending for ages 6 to 15, averaged over 2014-2022, as USD 3,500 for the Philippines, USD 12,000 for ASEAN and USD 35,000 for the OECD (p. 362). An essay in the Final Report puts primary spending at about USD 320 per student in 2022, against about USD 980 in upper-middle-income countries (p. 417). In pesos, the Year One Report cites per-student spending of PHP 12,982 in 2015 and PHP 19,160 in 2019 for early childhood and basic education (p. 275).

These per-learner figures use different measures: cumulative or yearly, PPP dollars or pesos, nominal or real, one level or all. They cannot be compared with each other. Compare each only with the benchmark the report prints beside it.

## Where the money goes

### The structure of DepEd's budget

Under the Department of Budget and Management's program expenditure classification, DepEd's activities are organized into five programs: Education Policy Development, Basic Education Inputs, Inclusive Education, Support to Schools and Learners, and Education Human Resource Development (Year Two Report, p. 343). They sit under "Operations", beside "Support to Operations" and "General Administration and Support" (Figure 10, p. 344).

The Final Report describes three streams that reach a public school (pp. 360-361). The first is DepEd's own budget, mostly personnel services, capital outlay and centrally procured inputs such as textbooks. These allocations "are largely programmatic and do not translate into discretionary resources at the school level" (p. 360). The second is school maintenance and other operating expenses (MOOE), "the primary source of discretionary operational funding available to school heads" (p. 361). The third is the SEF, a local fund from the 1% real property tax, managed by Local School Boards (p. 361).

![Stacked bars of DepEd's budget by fiscal year, 2017 to 2025, split into school personnel services, school MOOE and the rest. School MOOE is 4.00% in 2017, 4.14% in 2018, 5.15% in 2019, 5.75% in 2020, 5.05% in 2021, 5.07% in 2022, 4.64% in 2023, 5.26% in 2024 and 6.75% in 2025. School personnel services range from 55.54% in 2018 to 79.33% in 2022.](https://nash.com.ph/blog/_astro/spending-operation-of-schools-share.KW-lKQ1t_1lySb5.webp)

*Figure 3. Share of the operation of schools in DepEd's budget, FY 2017-2025: school personnel services, school MOOE and the rest of the budget. Data: EDCOM II Final Report (2026), Figure 18, p. 389 (DepEd SAOODB data). Chart: © 2026 Mark Anthony Llego, NASH Reviewer. [Download the full-resolution chart (PNG)](https://nash.com.ph/blog/charts/edcom-ii/spending-operation-of-schools-share.png) or [its data (CSV)](https://nash.com.ph/blog/charts/edcom-ii/spending-operation-of-schools-share.csv).*

Figure 3 above shows how small the discretionary part is. School MOOE has stayed between 4% and 7% of DepEd's budget. It reached 6.75% in FY 2025, which was also the first year of the partial normative formula described below. The Year Two Report gives the peso figure for FY 2024: PHP 38.9 billion, or 5.07% of DepEd's total adjusted allotment (p. 356). The Final Report's Figure 18 puts FY 2024 at 5.26% (p. 389), from DepEd SAOODB data; neither report reconciles the two.

Two statements in the Final Report do not match its own Figure 18 (p. 389, redrawn as Figure 3 above), and the report does not reconcile them. A box says personnel services make up "over 90% of the agency budget" (p. 360), while Figure 18 puts school personnel services at 55.54% to 79.33%. Another passage says MOOE represents "approximately 20% of DepEd's budget", averaging PHP 28.6 billion a year in 2018-2022 (pp. 362-363), while Figure 18 puts school MOOE at 4.00% to 6.75%. Year Two's FY 2024 figure of 5.07% (p. 356) is on Figure 18's scale, not 20%. The figures may count different things, but the report does not say which.

### By level of education

The second question is which learners the money reaches. The Year Two Report finds that the Philippines "allocates the highest per capita funding to secondary and tertiary education, while funding for primary students has seen the least growth and remains the lowest in real terms" (p. 352).

![Line chart of national government budget per student in real terms (2018 = 100), 2013 to 2023. Primary rises from PHP 10,459 to PHP 18,071. Secondary rises from PHP 12,209 to PHP 37,557, with a jump in 2016 when senior high school expanded. State universities and colleges rise from PHP 28,122 to a peak of PHP 55,044 in 2018 and are PHP 48,688 in 2022. The 2021 value, labeled PHP 29,450 in the report, is shown as a separate hollow marker, and no value is printed for 2023.](https://nash.com.ph/blog/_astro/spending-per-student-by-level.CwFNeGun_1N2hKb.webp)

*Figure 4. National government budget per student by level, in real terms (PHP, 2018 = 100), FY 2013-2023. The report labels the 2021 SUC value PHP 29,450 but draws that bar about as tall as those for 2020 and 2022, and does not explain the label, so the line is broken at 2021. Data: EDCOM II Year Two Report (2025), Figure 16, p. 352 (computed by EDCOM II from the Operation of Schools line item). Chart: © 2026 Mark Anthony Llego, NASH Reviewer. [Download the full-resolution chart (PNG)](https://nash.com.ph/blog/charts/edcom-ii/spending-per-student-by-level.png) or [its data (CSV)](https://nash.com.ph/blog/charts/edcom-ii/spending-per-student-by-level.csv).*

The jumps follow two reforms that the figure marks: the senior high school expansion in 2016 and, the next year, free tuition under Republic Act No. 10931, the Universal Access to Quality Tertiary Education Act (p. 352). The Final Report adds that the 2017 law "redirected national education funding from basic education toward higher education and TVET, resulting in an estimated 0.2% GDP decline in basic education spending" (p. 361).

An essay in the Final Report, "Beyond Spending: Why the Philippines Must Invest Earlier and Smarter in Education" by Janssen Teixeira, gives the same 2022 values. Spending per tertiary learner was 2.7 times that per primary learner, PHP 48,688 against PHP 18,066. The gap was 1.8 in Thailand in 2020 and 1.7 on average in OECD countries in 2024 (pp. 417-418). For early childhood care and development, the Final Report finds that the Philippines allocates only 0.22% of GDP, below the 0.26% average of low- and middle-income countries and the 1% minimum UNICEF recommends (Final Report, p. 118).

### Money that is not spent

Part of each year's budget is never used. The Year Two Report finds that DepEd's unobligated allotments at year end ranged from 1.1% to 13.5% over the past decade and averaged about PHP 27.2 billion a year (p. 354). The Final Report, citing Manasan (2025), gives PHP 27.6 billion a year in 2016-2023, "roughly 4% of the agency's average budget" (p. 345), or about 0.1% of GDP (p. 361). The gaps are largest in MOOE and capital outlay. Obligation rates for MOOE averaged 85.9% in 2016-2023, and disbursement rates for capital outlays fell from 30.4% to 13.5% between 2016-2021 and 2022-2023 (p. 363).

School MOOE does better than centrally managed programs. At the end of FY 2023, 2.37% of elementary, 4.3% of junior high and 7.35% of senior high school MOOE was unobligated, PHP 1.2 billion in all (Year Two Report, p. 358). Local money shows the same problem. PHP 16.3 billion of the SEF was unused in 2022, and the 100 LGUs with the largest balances held PHP 13.3 billion of it, or 89.3% (Year One Report, p. 293).

## Why more spending has not bought more learning

EDCOM II's reports make three arguments for why spending has not bought learning.

**Money does not decide results by itself.** The Year One Report notes that "Vietnam outperforms Malaysia in all three areas" despite Malaysia's higher cumulative spending, which "may indicate that some education systems are more efficient and strategic at allocating their resources" (p. 276). In Table 2, Vietnam leads Malaysia by 60 points in mathematics, 74 in reading and 56 in science (p. 275). For the Philippines, the report reads stagnant National Achievement Test scores and "dismal performance" in international assessments "despite robust growth in education spending" as a sign that "there is room for improvement in how we have managed and allocated our resources thus far" (p. 276).

**But the Philippines spends too little for efficiency alone to fix it.** The Final Report's synthesis cites regression results showing that "higher spending tends to correspond with higher reading and mathematics scores" (p. 345). Its Priority Area 26 places the Philippines "near the lower-left of the distribution" in both PISA 2018 and 2022 (p. 362). EDCOM II's position is that both the level and the use of spending must change.

**The money arrives late in a child's life, and unevenly.** Teixeira's essay names three problems: "underfunding, inequalities exacerbated by the resource allocation pattern, and inefficiency" (p. 417). On the last, it says: "Most resources are not reaching the ideal students at the right time, and interventions are not producing considerable improvements in learning outcomes" (p. 418). It proposes four strategies taken together: rebalance spending toward early childhood and primary education, target disadvantaged students through weighted funding formulas, invest in teacher professional development, and create fiscal space through public-private partnerships (pp. 418-419). A stated goal is to raise primary spending from USD 320 per student toward the upper-middle-income average of USD 980 (p. 418).

The school-level evidence points the same way. A UNICEF-Department of Finance study links a 1% increase in MOOE to a 3.1 to 3.8 percentage-point rise in Grade 6 National Achievement Test scores, "with these gains disappearing after controlling for poverty incidence" (Final Report, p. 363). A 1% increase in the SEF is linked to 1.1 to 1.6 percentage points for Grade 10 and to no significant effect in elementary or senior high school, which the report attributes to about half of the SEF going to maintenance and operating expenses rather than targeted instruction (p. 364). At the Commission's October 29, 2024 field visit to Gapan City, UNICEF Philippines presented preliminary findings on local financing and learning outcomes. It "observed weak detection of effects for school MOOE and SEF spending on learning outcomes", which "could be indicative of ineffective spending, though further study is needed" (Year Two Report, p. 355).

The allocation formulas were part of the problem. The Boncodin formula, first used in 2013, set each school's MOOE from a fixed amount plus its enrollment, teachers, classrooms and graduates, and "failed to account for current cost structures, inflation, or contextual differences across schools" (Final Report, p. 363). An Asian Development Bank (ADB) review found that the formula "has a built-in bias against congested schools": mean MOOE per elementary pupil was PHP 3,543 where there were 25 or fewer learners per classroom and PHP 1,437 where there were more than 45 (Year Two Report, p. 357).

## What the National Education Plan would cost

### The spending targets

The National Education Plan sets one outcome for money. Outcome 6.1.A raises education spending from 3.9% of GDP in 2025 to 4.5% by 2028, 5% by 2031 and 5.5% by 2035, with the DBM and the Education and Workforce Development Group (EWDG) responsible (Final Report, p. 494). Recommendation 6.1.1 is to "invest at least 5% of GDP on education, focusing on the foundations", with three outputs (p. 495).

| Output (Recommendation 6.1.1) | Baseline | 2028 | 2031 | 2035 |
|---|---|---|---|---|
| 6.1.1.a Education spending, % of national expenditure | 16.5% (DBM data, 2025) | 21% | 24.5% | 29% |
| 6.1.1.b TVET spending, % of GDP | 0.07% (DBM data, 2025) | 0.1% | 0.2% | 0.3% |
| 6.1.1.c Per capita spending for basic education | PHP 47,286 (PIDS, 2021) | PHP 50,000 | PHP 60,000 | PHP 78,000 |

The 2035 per capita target "is based on Indonesia as a benchmark"; the 2028 and 2031 targets add the plan's proposed costs for KPAs 2, 3 and 5 to the latest DepEd budget and divide by the projected number of learners (p. 495). The plan also says it "would be ideal" for the DBM and DepEd to tag funding so that per capita spending can be estimated (p. 495).

![Line chart of education spending as a percentage of GDP from 2025 to 2035: baseline 3.9% in 2025, then the plan's target path of 4.09% in 2026, 4.29% in 2027, 4.5% in 2028, 5% in 2031 and 5.5% in 2035. A separate marker shows the proposed 2026 budget at about 4.3%, above the path. A shaded band marks the Incheon Declaration range of 4% to 6%.](https://nash.com.ph/blog/_astro/spending-gdp-share-path.B8xOHXLO_1CmLrL.webp)

*Figure 5. Education spending as a percentage of GDP: the 2025 baseline, the proposed 2026 budget and the National Education Plan's target path. Data: EDCOM II Final Report (2026), Outcome 6.1.A, p. 494, and Budget Estimates for the National Education Plan, pp. 504-505. Chart: © 2026 Mark Anthony Llego, NASH Reviewer. [Download the full-resolution chart (PNG)](https://nash.com.ph/blog/charts/edcom-ii/spending-gdp-share-path.png) or [its data (CSV)](https://nash.com.ph/blog/charts/edcom-ii/spending-gdp-share-path.csv).*

The Final Report notes that the proposed 2026 budget, at about 4.3% of GDP, is "ahead of the NatPlan's interim target for 2028" (p. 505). In the near term, "status quo projections actually exceed the target trajectory". After 2028, as the target rises to 5% and 5.5%, "an investment gap emerges and widens" (p. 505).

### The cost estimate

The plan's budget estimates follow stated rules (p. 504). All figures are incremental, "additional investments required on top of current appropriations". Many are front-loaded. They are in current (2025) prices, so nominal requirements in later years "would be higher when adjusted for inflation". They are grouped into three milestone periods, 2026-2028, 2029-2031 and 2032-2035. The report calls them "preliminary and indicative", subject to refinement during budget preparation, which "must consider absorptive capacity, agency readiness, and refined program designs" (p. 504).

The totals are these (p. 505):

- The total indicative incremental cost is about **PHP 2.66 trillion** over 2026-2035.
- The cumulative investment gap, the extra funding needed to move from the status quo to the target path, is about **PHP 1.91 trillion**.
- The annual gap reaches about **PHP 623.1 billion** by 2035.
- Basic education accounts for the largest share of incremental investments, 60%, and higher education for "nearly 30%". The stand-alone [National Education Plan document](https://edcom2.gov.ph/media/2026/01/EDCOM-II_Y03_National-Education-Plan.pdf) gives the split in pesos: PHP 1,616.8 billion (60.8%) for basic education, PHP 769.3 billion (28.9%) for higher education, PHP 179.2 billion (6.7%) for early childhood care and development and PHP 94.9 billion (3.6%) for TVET (p. 111).

![Grouped horizontal bars of the National Education Plan's incremental cost by Key Priority Area and milestone period, in PHP billion at 2025 prices. KPA 2 (functional literacy) is largest: 365.1 in 2026-2028, 364.6 in 2029-2031 and 502.9 in 2032-2035. KPA 5 (tertiary education) is next: 218.0, 263.1 and 361.8. KPA 4 is 100.9, 103.6 and 26.9; KPA 1 is 49.0, 59.8 and 81.5; KPA 6 is 44.7, 49.4 and 57.2; KPA 3 is 10.7, 2.0 and 2.6.](https://nash.com.ph/blog/_astro/spending-natplan-cost-by-kpa.DBz2EIrC_2rtRFV.webp)

*Figure 6. Incremental cost of the National Education Plan by Key Priority Area (KPA) and milestone period, PHP billion at 2025 prices. Data: EDCOM II Final Report (2026), Budget Estimates for the National Education Plan (2026-2035), pp. 504-509. Chart: © 2026 Mark Anthony Llego, NASH Reviewer. [Download the full-resolution chart (PNG)](https://nash.com.ph/blog/charts/edcom-ii/spending-natplan-cost-by-kpa.png) or [its data (CSV)](https://nash.com.ph/blog/charts/edcom-ii/spending-natplan-cost-by-kpa.csv).*

| Key Priority Area (page) | 2026-2028 | 2029-2031 | 2032-2035 | Sum, 2026-2035 |
|---|---:|---:|---:|---:|
| KPA 1 Early childhood development (p. 506) | 49.0 | 59.8 | 81.5 | 190.2 |
| KPA 2 Functional literacy of early learners (p. 507) | 365.1 | 364.6 | 502.9 | 1,232.6 |
| KPA 3 Critical thinking, digital skills and graduate readiness (p. 507) | 10.7 | 2.0 | 2.6 | 15.4 |
| KPA 4 Inclusive learning (p. 508) | 100.9 | 103.6 | 26.9 | 231.4 |
| KPA 5 Tertiary education (p. 508) | 218.0 | 263.1 | 361.8 | 842.9 |
| KPA 6 Governance and resource allocation (p. 509) | 44.7 | 49.4 | 57.2 | 151.3 |
| All recommendations (p. 504) | 788.4 | 842.5 | 1,032.9 | 2,663.8 |
| Top 20 priority recommendations (p. 504) | 777.2 | 826.8 | 1,009.3 | 2,613.3 |

Values are PHP billion at 2025 prices, rounded from the report's four decimals. The report prints the three period columns; the last column is their sum.

Three notes help in reading these tables. First, the tables print no currency unit; billions of pesos is the only reading under which the three "All Recommendations" periods add up to the PHP 2.66 trillion the text states. Second, the milestone columns are totals for each period, not running totals to that year (p. 504). Third, the tables also print annualized figures for 2026, 2027 and 2028. For every KPA but one, the three add up to the 2026-2028 total; for KPA 1, they add up to about PHP 60.4 billion against a period total of PHP 49.0 billion (p. 506). The same gap of about PHP 11.4 billion appears in the totals rows on p. 504: the annual figures sum to PHP 799.8 billion for all recommendations and PHP 788.5 billion for the top 20, against period totals of PHP 788.4 billion and PHP 777.2 billion. The report does not explain the difference.

KPA 2 holds most of what a school will see. Of its PHP 365.1 billion for 2026-2028, classrooms take PHP 149.6 billion and the reduction of teachers' administrative burdens PHP 116.5 billion (p. 507); the [National Education Plan guide](https://nash.com.ph/blog/national-education-plan-2026-2035) gives the full breakdown and the targets each KPA buys.

Recommendation 6.1.2, to recruit and develop school leaders, costs PHP 12.07 billion a year in 2026-2028, PHP 36.2 billion for that period, PHP 39.4 billion for 2029-2031 and PHP 47.6 billion for 2032-2035 (p. 509). Recommendation 6.1.1, the 5% of GDP itself, is shown as "N/A" (p. 509).

## Where the budget stands in October 2026

The Final Report mostly describes the 2026 budget as proposed. EDCOM II's news releases since then, a secondary source, show where things stand.

- **The 2026 budget.** In the bicameral conference, DepEd's 2026 budget was set at PHP 961.3 billion, PHP 86.8 billion above the National Expenditure Program level, with PHP 57.3 billion more for the Basic Education Facilities Fund ([December 15, 2025](https://edcom2.gov.ph/deped-budget-increased-to-php-961-3-in-bicam-deliberations/)).
- **The 2027 proposal.** At the House hearing on DepEd's proposed 2027 budget, Secretary Sonny Angara confirmed that there is no funding for new teacher positions, and DepEd listed PHP 145.19 billion in requirements beyond the proposed National Expenditure Program ([September 7, 2026](https://edcom2.gov.ph/lawmakers-call-for-increased-funding-for-deped-to-sustain-education-reforms/)).
- **ARAL.** The Academic Recovery and Accessible Learning (ARAL) Program received PHP 8.9 billion in the FY 2026 General Appropriations Act but has no dedicated allocation in the FY 2027 National Expenditure Program. The House version provides PHP 350 million for ARAL and other learning recovery programs, against DepEd's request of PHP 15.98 billion ([October 16, 2026](https://edcom2.gov.ph/senators-push-for-restoration-of-aral-program-funding/)).
- **School principals.** About half of public schools (about 23,000 of 45,928) have no principal item. DepEd requested PHP 10.5 billion to create more than 14,000 new Principal I items in FY 2027, and the item received zero funding in the executive proposal ([October 18, 2026](https://edcom2.gov.ph/edcom-pushes-for-2027-budget-to-close-the-gap-in-school-principals-nationwide/)).

The plan's own warning applies here. The Final Report says its estimates "underscores the need for the 2026 level of investment in education to be sustained and continuously increased" (p. 505). The 2027 budget is the first test of that.

## What this means for school heads

A national budget reaches a school in three forms: salaries, centrally bought inputs (classrooms, textbooks, devices, connectivity) and school MOOE. Only the last is yours to plan, and Figure 3 above shows it is about 5% of DepEd's budget. Your other lever is the SEF, through the Local School Board.

**Know what your MOOE buys per learner.** The Year Two Report computed FY 2022 school MOOE per learner, assuming equal allocation: PHP 1,127 a year (PHP 93.92 a month) in elementary school, PHP 1,503 (PHP 125.25) in junior high and PHP 1,505 (PHP 125.42) in senior high (p. 356). The Final Report gives lower per-learner figures, PHP 1,041, PHP 1,434 and PHP 1,436, citing a forthcoming study and the years 2018-2022 (pp. 362-363); it does not say why they differ from Year Two's. School heads in Iloilo province and Davao City told EDCOM II that 30% to 70% of their MOOE goes to utility bills (Year One Report, p. 297).

**Expect more MOOE, and plan for it.** The DBM approved a partial normative formula for FY 2025 (85% on fixed cost and 50% on enrollment cost) and a full normative formula for the FY 2026 budget proposal (Final Report, p. 363). The partial step raised the school MOOE budget in the National Expenditure Program by 32.1%, PHP 12.1 billion over FY 2024's PHP 37.6 billion (Year Two Report, p. 358). That is the FY 2024 figure the report compares the FY 2025 NEP with; on p. 356 the same report gives FY 2024 school MOOE as PHP 38.9 billion, 5.07% of DepEd's total adjusted allotment, and does not explain the difference. The Final Report's Table 3 gives twelve sample medium-size schools, with increases from 11% to 129% between FY 2024 and FY 2026; four are shown here (p. 363):

| Sample school | FY 2024 (Boncodin) | FY 2025 (partial normative) | FY 2026 (full normative) | Increase, 2024 to 2026 |
|---|---:|---:|---:|---:|
| School A, purely elementary | PHP 467,000 | PHP 732,000 | PHP 904,000 | 94% |
| School B, purely junior high | PHP 798,000 | PHP 879,000 | PHP 1,271,000 | 59% |
| School D, elementary and junior high | PHP 809,000 | PHP 1,026,000 | PHP 1,315,000 | 63% |
| School L, all offerings | PHP 2,363,000 | PHP 2,380,000 | PHP 2,617,000 | 11% |

Larger MOOE is only useful if it is spent on the school's priorities within the year. The [school MOOE guide](https://nash.com.ph/blog/deped-school-mooe) covers the rules on allowable expenses, cash advances, liquidation and the transparency board, and DepEd's 2026 statements on its Simplified Normative Funding Formula. Most schools manage a cash advance, not their own books: only 2,661 of 45,225 public schools were implementing units, and 94% were not (Year Two Report, p. 358).

**Treat the SEF as part of your budget.** The SEF per learner ranges from PHP 25,587 in Makati City to PHP 65 in Guihulngan City, a 394-fold difference, and cities collect about 64% of all SEF revenue (Final Report, p. 364). First-income-class municipalities have on average 68 times the SEF income of sixth-income-class municipalities (Year One Report, pp. 290-291). An ADB survey cited in the Year Two Report found that 46% of elementary and 44% of secondary schools received SEF support, with medians of PHP 50,000 and PHP 70,000. PTA support reached 70% and 69% of schools (Year Two Report, p. 358). On December 3, 2025, DepEd, the DBM, the DILG and the DOF signed a revised joint circular on the SEF, replacing Joint Circular No. 1, s. 2017 and Joint Circulars No. 1 and 2, s. 2020, which its Sec. 15.0 repeals (Final Report, p. 368; [EDCOM II news release, December 3, 2025](https://edcom2.gov.ph/new-guidelines-expanding-use-of-special-education-fund-signed-set-to-support-literacy-gaps/)). According to the Final Report, it allows the SEF to pay for early childhood programs, feeding programs, parent effectiveness sessions, school building construction and repair, the Alternative Learning System and ARAL para-teachers who tutor struggling learners (p. 368). The news release adds that LGUs are to use their schools' results in the CRLA, the Phil-IRI and the Rapid Mathematics Assessment to inform SEF budget preparation, so a school's assessment data now matter in the Local School Board. DepEd posted the signed circular, Joint Circular No. 01, s. 2025, *Omnibus Guidelines on the Use of the Special Education Fund (SEF)*, on its website on March 3, 2026 ([DepEd](https://www.deped.gov.ph/2026/03/03/deped-dbm-dilg-joint-memorandum-circular-no-01-s-2025-omnibus-guidelines-on-the-use-of-the-special-education-fund-sef/)). It takes effect upon publication in the Official Gazette (Sec. 16.0).

**Bring your plan to the money.** The Year One Report describes a third-income-class municipality that "uses the annual improvement plans drafted by schools as the basis for the budget proposal presented to the LSB" (p. 296). A [School Improvement Plan](https://nash.com.ph/blog/deped-school-improvement-plan) with clear priorities and costs is the document that turns a Local School Board's unspent balance into a reading program.

These tasks map onto the PPSSH. Allocating, procuring, disbursing and liquidating MOOE against the school plan is strand 2.2, financial management, in [Domain 2](https://nash.com.ph/blog/ppssh-domain-2-managing-school-operations). Working with the Local School Board, the School Governance Council and the PTA is [Domain 5](https://nash.com.ph/blog/ppssh-domain-5-building-connections); see also [school governance councils and PTA partnerships](https://nash.com.ph/blog/school-governance-council-pta-partnerships). Reading a finding such as "more money did not raise scores once poverty was controlled for" correctly is strand 1.4, research and innovation, in [Domain 1](https://nash.com.ph/blog/ppssh-domain-1-leading-strategically). The [EDCOM II Final Report guide](https://nash.com.ph/blog/edcom-ii-final-report) and the [RA 9155 guide to shared governance](https://nash.com.ph/blog/ra-9155-shared-governance-decentralization) explain how decisions over money are split between the national office, the division and the school.

## How the NASH may test this

### Question 1

*Indicator 1.4.1, Research and innovation. Career Stage 1, Conceptual, Moderate.*

At a division planning conference, a speaker says that the education budget has more than doubled since 2013 while test results have not improved, so money is clearly not the problem and schools should stop asking for resources. Which response best reflects the evidence in the EDCOM II reports?

- **A.** The speaker is right, because a budget that doubled without better results shows that resources do not matter and that the solution lies entirely in teacher discipline.
- **B.** The speaker is wrong, because real growth slowed to about 1% a year after 2017 and spending per learner remains among the lowest in PISA, so more money is the answer.
- **C.** The speaker is partly right: much of the money is unspent or reaches later grades, but spending per learner is still very low, so the case is for both more money and better use.
- **D.** The question is outside the conference's scope, because the national budget is decided by Congress and the DBM, so the conference should discuss instruction instead.

**Answer and explanation**

**Best answer: C.** Points: A = 0, B = 2, C = 3, D = 1.

- **A (0 points, Prestructural).** This draws a conclusion the evidence does not support: the reports find spending per learner far below benchmarks, so the lack of results does not show that money is irrelevant.
- **B (2 points, Multistructural).** The facts on real growth and per-learner spending are correct, but the response ignores the reports' equal emphasis on unspent funds, allocation by level and the weak link between spending and results.
- **C (3 points, Relational).** This connects the level of spending, where it goes and how it is used, which is the reading of the evidence that EDCOM II itself gives.
- **D (1 point, Unistructural).** It is true that Congress and the DBM set the budget, but the response sets aside evidence that bears directly on how the division and its schools use their money.

**Why.** This aligns with Career Stage 1 expectations because indicator 1.4.1 asks the aspiring school head to identify relevant research findings from reliable sources, which includes reading them correctly. The Year Two Report finds that the real education budget more than doubled from 2013 to 2024 but grew only 1.33% a year after 2017 (pp. 350-351). The Final Report finds cumulative spending per learner at about a tenth of the OECD average and unobligated DepEd allotments of PHP 27.6 billion a year (p. 345), and the Year Two Report finds per-learner funding tilted toward later grades (p. 352). The option that argues only for more money states true facts but leaves out half of the Commission's answer.

*Indicator 1.4.1: Identify relevant research findings from reliable sources in facilitating data-driven and evidence-based innovations to improve school performance.*

*Sources: EDCOM II Year Two Report (2025); EDCOM II Final Report (2026); DepEd Order No. 024, s. 2020.*

### Question 2

*Indicator 2.2.2, Financial management. Career Stage 2, Situational, Moderate.*

You head a purely elementary school whose MOOE allocation has risen from about PHP 467,000 to about PHP 904,000 under the full normative formula. Last year utility bills took about half of the school's MOOE. Your School Improvement Plan's first priority is reading in Grades 1 to 3. What is the most appropriate action?

- **A.** Hold the added amount in reserve until the division issues guidance on how money from the new formula may be used, so that the school avoids audit findings on new expenses.
- **B.** Spend the added amount on the repairs that teachers have listed, since repairs are allowable MOOE expenses and the money must be obligated within the fiscal year.
- **C.** Assign the added amount to the reading materials and tutoring named in the plan, and buy them as soon as each cash advance arrives so that the money is used early.
- **D.** Revise the annual implementation plan and procurement plan so that fixed costs are covered and the added amount goes to the reading priority, then post the new allocation and uses.

**Answer and explanation**

**Best answer: D.** Points: A = 0, B = 1, C = 2, D = 3.

- **A (0 points, Prestructural).** School MOOE is valid for release and obligation for one fiscal year under [DepEd Order No. 008, s. 2019](https://www.deped.gov.ph/2019/05/02/may-2-2019-do-008-s-2019-revised-implementing-guidelines-on-the-direct-release-use-monitoring-and-reporting-of-maintenance-and-other-operating-expenses-allocation-of-schools-including-other-fu/), so holding it in reserve lets it go unused and adds to the unobligated balances EDCOM II criticizes.
- **B (1 point, Unistructural).** Repairs are allowable and the fiscal-year deadline is real, but the spending is not tied to the school plan's priority.
- **C (2 points, Multistructural).** The money goes to the right priority, but buying as cash arrives skips the planning, procurement and fixed-cost steps that keep the year's spending sound.
- **D (3 points, Relational).** This links the allocation to the plan, covers the fixed costs first, follows procurement planning and discloses the result, which is financial management aligned with the school plan.

**Why.** This aligns with Career Stage 2 expectations because indicator 2.2.2 asks the school head to manage finances within the policies on allocation, procurement, disbursement and liquidation, aligned with the school plan. The Final Report's Table 3 shows a purely elementary sample school rising from PHP 467,000 to PHP 904,000 under the full normative formula (p. 363). The Year One Report finds that utility bills take 30% to 70% of school MOOE (p. 297), and the Year Two Report finds PHP 1.2 billion of school MOOE unobligated at the end of FY 2023 (p. 358). The option that spends on reading as cash arrives chooses the right priority but not the process that protects it.

*Indicator 2.2.2: Manage finances adhering to policies, guidelines and issuances in allocation, procurement, disbursement and liquidation aligned with the school plan.*

*Sources: EDCOM II Year One Report (2024); EDCOM II Year Two Report (2025); EDCOM II Final Report (2026); DepEd Order No. 008, s. 2019; DepEd Order No. 024, s. 2020.*

These are original practice items written for this guide. Nothing in this guide reproduces or predicts examination content.

## Frequently asked questions

### How much of its GDP does the Philippines spend on education?

EDCOM II reports an average of 3.6% of GDP in 2014-2022, below the 4% to 6% recommended in the Education 2030 Incheon Declaration (Year One Report, p. 274; Final Report, pp. 360, 494). The National Education Plan uses 3.9% as its 2025 baseline (Final Report, p. 494). The reports give other figures for single years, from about 2% in 2010 to 4.0% in 2017, depending on the source.

### Did the 2026 education budget meet the UNESCO benchmark?

Yes, according to the Final Report, which calls it the first time the country met the 4% to 6% range (p. 346). The report describes the 2026 education budget, as proposed or as secured, at 4.3% of GDP (pp. 36, 505), 4.4% (pp. 346, 362) and 4.5% (pp. 362, 366), without explaining the difference. All three are above 4%. The Year Two Report had already put 2017 at 4.0% of GDP (p. 351), so "first time" is the Final Report's claim.

### How much will the National Education Plan 2026-2035 cost?

The Final Report estimates an incremental cost of about PHP 2.66 trillion over 2026-2035, in 2025 prices and on top of current appropriations (pp. 504-505). The cumulative gap between the status quo and the target path is about PHP 1.91 trillion, and the annual gap reaches about PHP 623.1 billion by 2035 (p. 505). Basic education accounts for 60% of the incremental cost and higher education for nearly 30% (p. 505); the stand-alone National Education Plan document gives PHP 1,616.8 billion (60.8%) and PHP 769.3 billion (28.9%) (p. 111).

### Why has more education spending not improved learning in the Philippines?

EDCOM II gives three reasons. Spending per learner is still far below the levels linked to good results (Final Report, p. 345). The money arrives late, favoring secondary and tertiary over primary education (Year Two Report, p. 352; Final Report, pp. 417-418). And much of it is unspent or poorly targeted, with an average of PHP 27.6 billion of DepEd allotments unobligated each year in 2016-2023 (Final Report, p. 345).

### How much MOOE does a public school get per learner?

The Year Two Report computed FY 2022 school MOOE at PHP 1,127 per elementary learner a year, or PHP 93.92 a month, and about PHP 1,503 to 1,505 per high school learner a year (p. 356). The Final Report gives PHP 1,041, PHP 1,434 and PHP 1,436 for 2018-2022, citing a forthcoming study (pp. 362-363). The normative formula approved for FY 2025 and FY 2026 raises school allocations; in the Final Report's sample, a purely elementary school rises from PHP 467,000 to PHP 904,000 (p. 363).

## Download the data

- [spending-deped-real-budget-enrollment.csv](https://nash.com.ph/blog/charts/edcom-ii/spending-deped-real-budget-enrollment.csv): DepEd's budget in real terms (PHP billion, 2018 = 100) and enrollment (millions), SY 2013-14 to SY 2023-24. Final Report, Figure 3, p. 361.
- [spending-cumulative-vs-pisa.csv](https://nash.com.ph/blog/charts/edcom-ii/spending-cumulative-vs-pisa.csv): cumulative spending per student to age 15 (USD PPP) and PISA mathematics, reading and science scores for four countries and the OECD benchmark. Year One Report, Table 2, p. 275; Year Two Report, Table 6, p. 353.
- [spending-operation-of-schools-share.csv](https://nash.com.ph/blog/charts/edcom-ii/spending-operation-of-schools-share.csv): school MOOE, school personnel services and the rest of DepEd's budget as shares, FY 2017-2025. Final Report, Figure 18, p. 389.
- [spending-per-student-by-level.csv](https://nash.com.ph/blog/charts/edcom-ii/spending-per-student-by-level.csv): national government budget per student in real terms (PHP, 2018 = 100) for primary, secondary and state universities and colleges, FY 2013-2023. Year Two Report, Figure 16, p. 352.
- [spending-gdp-share-path.csv](https://nash.com.ph/blog/charts/edcom-ii/spending-gdp-share-path.csv): the 2025 baseline, the proposed 2026 budget and the National Education Plan's target path for education spending as a percentage of GDP. Final Report, pp. 494, 504-505.
- [spending-natplan-cost-by-kpa.csv](https://nash.com.ph/blog/charts/edcom-ii/spending-natplan-cost-by-kpa.csv): the National Education Plan's incremental cost by Key Priority Area and milestone period, PHP billion at 2025 prices, as printed to four decimals. Final Report, pp. 504-509.

The CSVs and charts may be reused only with written permission: email [support@nash.com.ph](mailto:support@nash.com.ph). The numbers themselves come from the EDCOM II reports, which you can cite directly.

## How to cite this post

Llego, M. A. (2026, October 30). *Is the Philippines spending enough on education?* NASH Reviewer. https://nash.com.ph/blog/philippine-education-spending-edcom-ii

The EDCOM II reports:

Second Congressional Commission on Education. (2024). *Miseducation: The failed system of Philippine education* (EDCOM II Year One Report). https://edcom2.gov.ph/media/2024/02/EDCOM-II-Year-One-Report-PDF-022924.pdf

Second Congressional Commission on Education. (2025). *Fixing the foundations: A matter of national survival* (EDCOM II Year Two Report). https://edcom2.gov.ph/media/2025/01/EDCOM-2-Year-2-Report-Fixing-the-Foundations-2025.pdf

Second Congressional Commission on Education. (2026). *Turning point: A decade of necessary reform (2026–2035)* (EDCOM II Final Report). https://edcom2.gov.ph/media/2026/01/EDCOM-II-Y03-for-web-012626_final.pdf

## Sources

- Second Congressional Commission on Education. (2024). [*Miseducation: The failed system of Philippine education*](https://edcom2.gov.ph/media/2024/02/EDCOM-II-Year-One-Report-PDF-022924.pdf) (EDCOM II Year One Report). Priority Area 26, pp. 274-277, 290-291, 293, 296-297.
- Second Congressional Commission on Education. (2025). [*Fixing the foundations: A matter of national survival*](https://edcom2.gov.ph/media/2025/01/EDCOM-2-Year-2-Report-Fixing-the-Foundations-2025.pdf) (EDCOM II Year Two Report). Governance and finance, pp. 343-344, 349-358.
- Second Congressional Commission on Education. (2026). [*Turning point: A decade of necessary reform (2026–2035)*](https://edcom2.gov.ph/media/2026/01/EDCOM-II-Y03-for-web-012626_final.pdf) (EDCOM II Final Report). Executive summary, p. 36; ECCD financing, p. 118; governance and finance synthesis, pp. 345-346; Education and Workforce Development Group, p. 349; Priority Area 26, pp. 360-368; DepEd charter hearing, pp. 387-389; "Beyond Spending" by Janssen Teixeira, pp. 416-419; KPA 6.1, pp. 494-495; Budget Estimates for the National Education Plan, pp. 504-509.
- EDCOM II news releases: [November 13, 2025](https://edcom2.gov.ph/gatchalian-2026-education-budget-highest-in-countrys-history-meets-un-recommendation-2/), [December 3, 2025](https://edcom2.gov.ph/new-guidelines-expanding-use-of-special-education-fund-signed-set-to-support-literacy-gaps/), [December 15, 2025](https://edcom2.gov.ph/deped-budget-increased-to-php-961-3-in-bicam-deliberations/), [September 7, 2026](https://edcom2.gov.ph/lawmakers-call-for-increased-funding-for-deped-to-sustain-education-reforms/), [October 16, 2026](https://edcom2.gov.ph/senators-push-for-restoration-of-aral-program-funding/) and [October 18, 2026](https://edcom2.gov.ph/edcom-pushes-for-2027-budget-to-close-the-gap-in-school-principals-nationwide/).
- [DepEd Order No. 008, s. 2019](https://www.deped.gov.ph/2019/05/02/may-2-2019-do-008-s-2019-revised-implementing-guidelines-on-the-direct-release-use-monitoring-and-reporting-of-maintenance-and-other-operating-expenses-allocation-of-schools-including-other-fu/), Revised Implementing Guidelines on the Direct Release, Use, Monitoring and Reporting of Maintenance and Other Operating Expenses Allocation of Schools, Including Other Funds Managed by Schools, for the one-fiscal-year validity of school MOOE (in force on October 30, 2026).
- [DepEd Order No. 024, s. 2020](https://www.deped.gov.ph/2020/09/07/september-7-2020-do-024-s-2020-national-adoption-and-implementation-of-the-philippine-professional-standards-for-school-heads/), National Adoption and Implementation of the Philippine Professional Standards for School Heads, for indicators 1.4.1 and 2.2.2.
- Second Congressional Commission on Education. (2026). *The National Education Plan (2026–2035)* [Stand-alone document published with the EDCOM II Final Report]. https://edcom2.gov.ph/media/2026/01/EDCOM-II_Y03_National-Education-Plan.pdf. Pp. 110–111 (cost by sector, spending path).

## The EDCOM II series

The reports:

- [What EDCOM II Achieved, 2023-2025: Laws, Budgets, Policies](https://nash.com.ph/blog/edcom-ii-accomplishments-2023-2025)
- [EDCOM II's Three Reports: How the Key Numbers Changed](https://nash.com.ph/blog/edcom-ii-reports-key-numbers)
- [EDCOM II Final Report: Guide for Aspiring School Heads](https://nash.com.ph/blog/edcom-ii-final-report)
- [National Education Plan 2026-2035: Guide for School Heads](https://nash.com.ph/blog/national-education-plan-2026-2035)
- [100 Years After the Monroe Report: Education Commissions](https://nash.com.ph/blog/monroe-report-100-years-edcom-ii)
- Is the Philippines Spending Enough on Education? (this post)
- [Education Data, Transparency and Research: EDCOM II](https://nash.com.ph/blog/education-data-transparency-research-edcom-ii)

Learners and learning:

- [Mass Promotion and Lost Instructional Time: EDCOM II](https://nash.com.ph/blog/mass-promotion-instructional-time-edcom-ii)
- [PISA, TIMSS, SEA-PLM and the NAT: What EDCOM II Found](https://nash.com.ph/blog/pisa-timss-sea-plm-nat-edcom-ii)
- [Mother Tongue After RA 12027: Language of Instruction](https://nash.com.ph/blog/language-of-instruction-ra-12027-edcom-ii)
- [Why DepEd Bought Only 27 Textbook Titles in 2012-2023](https://nash.com.ph/blog/deped-textbook-shortage-edcom-ii)
- [RA 12080, Bullying and School Mental Health: EDCOM II](https://nash.com.ph/blog/school-mental-health-bullying-ra-12080-edcom-ii)
- [RA 11650 and Learners With Disabilities: EDCOM II Findings](https://nash.com.ph/blog/learners-with-disabilities-ra-11650-edcom-ii)
- [Senior High School and Jobs: EDCOM II Workforce Findings](https://nash.com.ph/blog/senior-high-school-jobs-edcom-ii)

Schools, teachers and governance:

- [Teacher Workload and Accountability: EDCOM II Findings](https://nash.com.ph/blog/teacher-workload-accountability-edcom-ii)
- [Local School Boards and the Special Education Fund](https://nash.com.ph/blog/local-school-board-special-education-fund)
- [Local Education Models in EDCOM II: What the Evidence Shows](https://nash.com.ph/blog/local-education-reform-models-edcom-ii)
- [Education in the Bangsamoro: EDCOM II Findings for BARMM](https://nash.com.ph/blog/bangsamoro-education-barmm-edcom-ii)

*Written by Mark Anthony Llego for NASH Reviewer. Sources: EDCOM II Year One Report (2024), Year Two Report (2025) and Final Report (2026); EDCOM II news releases, November 2025 to October 2026. Charts may be reused only with written permission from support@nash.com.ph.*

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© 2026 Mark Anthony Llego, NASH Reviewer. All rights reserved. You may quote up to 100 words from this article with the author's name, its title and a link. In research, cite it as: Llego, M. A. (2026, October 30). *Is the Philippines Spending Enough on Education?*. NASH Reviewer. https://nash.com.ph/blog/philippine-education-spending-edcom-ii. Any other reuse of the article, its charts or its data needs written permission: email support@nash.com.ph. Terms of Service: https://nash.com.ph/terms#website-content-and-data