The School Governance Council (SGC), the Parent-Teacher Association (PTA) and the school’s partners are the three ways a Philippine public school governs and works with its community. The rules in force in October 2026 are DepEd Order No. 026, s. 2022 for the SGC, DepEd Order No. 013, s. 2022 for PTAs, and the Department of Education’s (DepEd) rules on Adopt-a-School partners, Brigada Eskwela, civil society organizations (CSOs) and local governments. Below are who sits on each body, how contributions and donations are handled, and what the school head does across the year.
It is written for teachers preparing for the National Assessment for School Heads (NASH), new school heads and teachers-in-charge. The Philippine Professional Standards for School Heads (PPSSH), adopted through DepEd Order No. 024, s. 2020, place this work mainly in Domain 5, Building Connections. At Career Stage 1, they expect “knowledge and understanding of policies and guidelines on managing school organizations, such as learner organizations, faculty clubs and parent-teacher associations”.
Key points
- The SGC advises and coordinates; it does not run the school. DO 026, s. 2022 makes it “a structure for shared governance and a feedback mechanism”. It “shall not manage the school”, cannot sign contracts for it, and does not replace the PTA.
- An SGC has 7 to 15 voting members serving up to three school years, and the school head is not one of them. The school head may not represent any organization on the council, but chairs the election of its officers.
- DO 013, s. 2022 is the PTA policy in force. It does not name DepEd Order No. 54, s. 2009 as repealed, but governs wherever the two differ.
- Only the PTA may collect voluntary contributions, within tight limits. Collections start in the third month, only membership dues are allowed for Kindergarten to Grade 4, and non-payment never affects a learner. A 2024 memorandum restates the legal ban on contributions from learners and teachers.
- The school head oversees PTA money but does not hold it during the year. The PTA’s officers keep it in the PTA’s own account; the school head inspects the books and holds the money only at the year-end turnover.
- Every school partnership needs a memorandum of agreement (MOA) signed by the school head, and some partners are off-limits. The 2026 Brigada Eskwela guidelines bar donations from “the tobacco, breast milk substitutes, and alcoholic beverage industries”.
Why a school governs with its community: RA 9155 and SBM
Republic Act (RA) No. 9155, the Governance of Basic Education Act of 2001, makes shared governance a principle. Section 7(E) gives the school head the duty of “Establishing school and community networks and encouraging the active participation of teachers organizations, non-academic personnel of public schools, and parents-teachers-community associations”, and the power to accept donations for three purposes; the guide to the 12 duties in RA 9155 explains both. RA 9155 at 25: Why Shared Governance Has Not Happened asks why the principle works better on paper than in practice.
DO 026, s. 2022 calls School-Based Management (SBM) “the face of shared governance in schools”. Under DepEd Order No. 007, s. 2024, schools rate whether they have “a functional School Governance Council (SGC)” (indicator 24) and “a functional Parent-Teacher Association (PTA)” (25), and whether they collaborate “with stakeholders and other schools in strengthening partnerships” (26). The guide to the revised SBM notes that DO 007 does not define “functional”; the two orders below give a working test. DO 013, s. 2022 also roots the PTA in Presidential Decree No. 603, whose Article 77 says: “Every elementary and secondary school shall organize a Parent-Teacher Association”.
What is the School Governance Council?
DO 026, s. 2022, dated June 17, 2022, requires every public elementary and secondary school to establish an SGC as the “overarching consultative and coordinating” body for all its committees, associations and organizations. It has two purposes: a venue for consulting stakeholders in decisions, and “a feedback link between the school stakeholders (learners, parents, and other school stakeholders) and school management (school head and personnel) on school performance and service quality”.
The SGC “shall not manage the school and shall not have a separate and distinct juridical personality apart from the school”. It “shall not replace” the PTA, the learner government, the School Planning Team, the alumni association or the Child Protection Committee (CPC); it coordinates their work. Of its 13 specific functions, four matter most to a school head. The SGC:
- takes part “actively in the formulation and implementation of the SIP”, and passes on stakeholders’ feedback on the school improvement plan (SIP) and annual implementation plan (AIP);
- recommends programs to the school, and to the local government unit (LGU) through the Local School Board (LSB);
- submits a semi-annual accomplishment report, “through and with the approval of the School Head”, to the schools division superintendent (SDS) and the LGUs, and integrates it into the School Report Card (SRC);
- reports irregularities and violations of the guidelines to the proper disciplining authority.
SGC composition: the four ex-officio members and the rest
| Seat | Who fills it | How |
|---|---|---|
| Designated Co-Chairperson | “a school representative” with the leadership competencies of Domain 6 of the Philippine Professional Standards for Teachers | Chosen by the school head |
| Three more ex-officio members | Representatives of the learner government, the PTA, and the faculty club or its equivalent | Appointed by each organization |
| Other voting members, for a total of 7 to 15 set “depending on the school typology” | Other school organizations, Alternative Learning System (ALS) teachers and learners, “reputable members of the community”, community organizations; in ancestral domains, a representative chosen by customary process | Selected by the four ex-officio members “through a deliberative and consensus process” |
| Elected Co-Chairperson and Secretary | Voting members; the co-chairperson comes from the external stakeholders | Elected by the voting members |
| Non-voting members | Former members; others chosen by the voting members | Only after the 7 to 15 seats are filled |
Selection must be “gender-responsive, non-discriminatory, and inclusive”, and the school head “shall not be authorized to represent any of the school committees/associations/organizations in the SGC regardless of the school size”. DO 026 does not define “school typology”.
Officers, meetings and decisions
- Election. It follows the PTA and other internal elections, “on or before the sixth week after the opening of classes”, with notice posted two weeks ahead. The Designated Co-Chairperson may not be nominated. Voting is secret, and “the school head shall chair the election and shall lead the canvassing of votes”. The resolution proclaiming the winners goes to the Schools Division Office (SDO) and “shall not be subject to election protest”.
- Tenure and vacancies. Voting members serve up to three school years and officers serve three, after which they may stay as non-voting members “to ensure continuity in the implementation of SIP”. A vacant Elected Co-Chairperson or Secretary post is filled by election within 15 days, and a vacant Designated Co-Chairperson post by the school head’s new designation; other members are replaced by the ex-officio members by consensus.
- Removal. Grounds include soliciting money “for personal gain”, acting against learners’ interests and abuse of authority. Removal needs due process and a two-thirds vote of all members; a removed member is barred for six years and may appeal to the SDS.
- Meetings. At least quarterly, in person or online, at the school or at a place the Elected Co-Chairperson chooses for safety or other valid reasons. Special meetings held outside the school or on weekends need the SDS’s prior written approval.
- Quorum and decisions. The quorum is “50% + 1 of the total SGC membership”. “All recommendations of the SGC shall be made by two-thirds (2/3) consensus of all SGC members and shall be binding on all council members and on the school organizations and committees they represent.” They are posted on the transparency board and referred to the body that has the mandate to carry them out.
- Costs. Meeting and activity costs are charged to the school operating budget or “other local funds such as school MOOE or Canteen Funds”. Grants follow DepEd’s partnership and donation policies.
A recommendation binds the council’s members and organizations, not the school head. The school head must “explain to the SGC members the reasons, potential risks, or effects of matters in case of disapproval, partial approval or modification of the recommendations”.
What the SGC may not do
DO 026 lists seven limits. The SGC “shall not directly manage the school because it is the responsibility of the School Head”, acts only as one body and through the school head, and “shall not enter into or be bound by any contractual transactions for and on behalf of the school”. It also stays within DepEd policy and keeps learner records confidential. A member who finds an interested partner “shall immediately refer them to the School Head who is authorized to formalize agreements with partners”.
When is an SGC “functional”?
DO 026’s functionality indicators, used by DepEd’s School Effectiveness Division, make a good self-check for SBM indicator 24.
| As a structure for shared governance, the SGC… | As a feedback mechanism, the SGC… |
|---|---|
| has members who exercise their roles, and is consulted on school policies | takes part in general assemblies and PTA conferences |
| meets regularly on the SIP and AIP, and aligns the school’s organizations | organizes forums for stakeholders |
| takes part in activities such as Brigada Eskwela | helps communicate through the SRC and the transparency board |
| recommends policies to the LSB, with all sectors represented | suggests improvements to the SIP and AIP |
The SGC also has a child protection role. DO 026 directs it to work with the CPC so that “the paramount consideration is the best interest of the child”. DepEd Order No. 006, s. 2026 tells schools to “Empower the School Governance Council and Child Protection Committee”. DepEd Child Protection and Anti-Bullying: School Head Duties covers the CPC itself, and the school improvement plan guide covers the SIP cycle the council feeds.
The PTA under DO 013, s. 2022
Which PTA policy is in force?
DO 013, s. 2022, dated March 18, 2022, issued the “Omnibus PTA Guidelines of 2022” to “update and harmonize DepEd policies and guidelines on PTA”. It lists DepEd Order No. 54, s. 2009 among its references, and even DO 026, s. 2022, issued three months after DO 013, still lists DO 54. DO 013’s repealing clause is general: “All prior issuances, rules, and regulations inconsistent with these guidelines are hereby repealed, rescinded, or modified accordingly”. So DO 013 governs wherever the two differ: organization, elections, recognition, collections, bank accounts and reports.
Two DO 54 rules have no counterpart in DO 013 and do not conflict with it, so they arguably still apply. A PTA may not interfere “in the academic and administrative management and operations of the school”, and “In no case shall a PTA or any of its officers or members of the Board of Directors call upon students and teachers for purposes of investigation or disciplinary action”. In July 2026, the Secretary cited DO 013, s. 2022 as the PTA framework in a DepEd news release on PTAs and school safety.
Every public, private and non-DepEd-managed school “shall organize a PTA”, and a PTA “shall not be used for any political activity and shall not engage in partisan politics in whatever form”.
How a school PTA is organized
| Level | Who belongs | Leaders |
|---|---|---|
| Homeroom PTA | The parents and guardians of a class, and the adviser | Five officers elected from the parents |
| Grade Level PTA | The parent- and teacher-members of a grade | A Grade Level Representative and an alternate, elected by the homeroom presidents |
| School PTA General Assembly | All parent- and teacher-members | The “highest policy-making body of the PTA” |
| School PTA Board of Directors | The grade level representatives and teacher-representatives | Chairperson, Vice-Chairperson, Secretary, Treasurer |
| Executive Committee | The board’s Chairperson, Vice-Chairperson and Secretary (as President, Vice-President and Secretary) and a Collecting and Disbursing Officer appointed by the board | Runs the PTA’s affairs under the board |
The board is at least two-thirds parents and at most one-third teachers, with four or five members in a primary school, nine in an elementary school and up to 17 in an integrated school. The General Assembly may reverse a board decision by a two-thirds vote of members present.
Members are the parents or, in their absence, guardians of enrolled learners, and the school’s teaching and non-teaching personnel. Four rules on officers come up often:
- Only a court-appointed guardian may be an officer; other guardians may join and vote after executing a notarized affidavit.
- A teacher on the board may not be an officer except Secretary, and “The school head shall only serve as adviser to the SPTA”.
- A school head may be a PTA officer in another school where his or her child is enrolled, but not its board Chairperson, Vice-Chairperson or Treasurer.
- Each parent has one vote per enrolled learner, with no proxy voting, and membership “shall not be restricted by the nonpayment of the PTA membership dues”.
Board members serve one-year terms, for no more than two consecutive terms.
PTA elections and meetings
The school head convenes a seven-member Election Committee (ELECOM) on the first day of classes and chairs it; the other members are two teachers and four parents who hold and seek no PTA position. After a General Assembly that reports on the past year, the elections take place “within thirty (30) calendar days from the first day of classes”, face to face, remotely or in hybrid form. A protest must be sworn within 60 minutes of the proclamation, and the ELECOM’s decision within 48 hours is final. Within 15 days, the school head presents the new officers for their oath and turns over the PTA’s cash and records.
The General Assembly meets at least twice a year, the board at least every two months, and homeroom PTAs when report cards are given out. The three-term calendar of DepEd Order No. 009, s. 2026 schedules a PTA meeting with the distribution of report cards on September 9, 2026 and April 8, 2027, and with the distribution of a progress or performance report on December 15, 2026. The quorum is 40% for the General Assembly and homeroom meetings, and a majority for the board.
Recognition and its privileges
A PTA becomes officially recognized by meeting ten requirements by the end of the school year, among them a bank account, two general assemblies, one SIP priority project, and accomplishment and financial reports within 30 days after the year ends. The school head issues the Certificate of Recognition within 30 days from the start of the next school year.
A recognized PTA may represent parents in the SGC, the CPC and the Brigada Eskwela working group, accept donations, observe school procurement, and hold “not more than four (4) fundraising activities”, under the No Collection Policy. A non-recognized PTA may still collect membership dues.
What changed from DO 54, s. 2009
| Subject | DO 54, s. 2009 | DO 013, s. 2022 |
|---|---|---|
| Elections | Board within 30 days | ELECOM chaired by the school head; all elections within 30 calendar days; remote and hybrid voting; protest rules |
| Recognition | By the school head on written notice; valid one year | Earned by meeting ten requirements |
| Collections | By a recognized PTA; none during enrollment | Only through PTAs; from the third month of classes; dues only for Kindergarten to Grade 4 |
| Bank account | “a reputable banking institution” | An “and/or” account in the names of the Chairperson, Vice-Chairperson and Treasurer |
| Prohibited acts | Includes interfering in school management and calling in learners and teachers for investigation | Lists politics, the canteen, insurance and multilevel marketing, officer pay, unauthorized solicitation, service fees and excess fundraising; silent on the two DO 54 bans |
Can the PTA collect fees? Contributions and the No Collection Policy
DO 013 calls them voluntary school contributions (VSCs). The rules:
- Only through the PTA, and only for the SIP. VSCs may be collected only “whenever they support the programs and activities identified in the SIP”.
- Not before the third month. “All PTA collections shall begin on the third (3rd) month of classes until the end of the SY”.
- Kindergarten to Grade 4: dues only. “Only PTA membership dues shall be collected from these learners”.
- Voluntary, once, receipted. Dues are collected once a year per parent, “regardless of the number of their learners in the school”, with pre-numbered receipts and deposits the same day or the next banking day.
- Amounts. Amounts for fundraising projects are agreed at the General Assembly, concurred in by the school head, and never “exorbitant”.
- No penalty. Non-payment may never be a basis for “non-admission, non-promotion, or non-issuance of a Report Card, Certificate of Good Moral Character, and/or school clearance”.
For Grades 5 to 12, DO 013’s table allows ₱50 each for the Philippine Red Cross, the Boy Scouts and the Girl Scouts; ₱60 (elementary) or ₱90 (high school) for school publications; ₱5 for the Anti-TB Fund Drive; learner organization fees; and PTA dues. DO 013 says these amounts may change through later issuances. DepEd Order No. 19, s. 2008, the No Collection Policy order that DM 041 cites, had barred all fees from pre-school to Grade 4 and allowed collections for higher grades from the second month.
The later issuance is DepEd Memorandum No. 041, s. 2024. It restates RA 4206, as amended: “the sale of tickets and/or the collection of contributions in any form whatsoever, by any person for any project or purpose, whether voluntary or otherwise, from school children, students and teachers of public and private schools, colleges and universities is hereby prohibited”. The law exempts the “membership fees of school children and students” in the Red Cross, the Girl Scouts and the Boy Scouts, and “the contributions of parents and other donors for the support of barrio high schools”. The memorandum then states the policy more broadly: “sales of tickets and/or all forms of contributions, voluntary or otherwise, are prohibited except for the instances provided under RA 4206, as amended”. It repeals or modifies inconsistent issuances, but its references name only DO 19, s. 2008, DO 41, s. 2012 and DO 49, s. 2022, not DO 013 or its table. The 2026 Brigada Eskwela guidelines restate the ban on contributions from learners and teachers.
As of October 2026, no DepEd issuance reconciles DM 041 with DO 013’s table. Until one does, this is the safer course, and a division may refine it:
- Nothing is collected from learners or teachers except the Red Cross and scouting memberships that the law exempts.
- PTA dues come from parents as members of their association, stay voluntary, and are collected by the PTA, never by teachers.
- Before the PTA collects any other item in the table (school publications, the Anti-TB Fund, learner organization fees) from parents, ask the Division PTA Coordinator whether the division still allows it. Never collect these items from learners.
This course rests on the law’s text, which names school children, students and teachers, not parents. DM 041’s broader paragraph 5 does not repeat that limit, so a division may read it more strictly. The ethics and internal control guide works through a related case: PTA officers who propose collecting money from learners for teachers’ gifts.
For the Supreme Court cases on principals and collections from learners and parents, see Unauthorized School Fees: What Happens to the Principal?.
PTA funds: what the school head may and may not do
| The school head may (and usually must) | DO 013, s. 2022 |
|---|---|
| Advise the PTA and chair the ELECOM | Sec. 8.3, 10.3.1, 33.1 |
| Approve PTA activities in the school, and check that they support the SIP | Sec. 24, 33.2 |
| Concur in the contribution amounts agreed at the General Assembly | Sec. 26.2.3.2 |
| “conduct regular inspection of the books of accounts and other financial records of the PTA” | Sec. 33.3 |
| Receive the monthly bank balance and the twice-yearly and year-end reports | Sec. 27.6.3, 27.6.7.2, 20.2.10 |
| Provide a locked cabinet for PTA records and the passbook | Sec. 27.6.2, 27.6.3 |
| Accept donations for the PTA through the Adopt-a-School Program coordinator | Sec. 33.4 |
| At year-end, receive the PTA’s records, passbook and undeposited cash in writing, deposit the cash the next banking day, and keep everything until new officers take office | Sec. 29.1 |
| Recommend cancellation of recognition | Sec. 32.3.1 |
| The school head may not | Basis |
|---|---|
| Hold a PTA office in his or her own school | DO 013, Sec. 8.3 |
| Sign for the PTA’s account, whose signatories are the board’s Chairperson, Vice-Chairperson and Treasurer, or approve its withdrawals, which rest on board resolutions (a majority of the board at ₱10,000 and above, of its officers below) | DO 013, Sec. 27.1, 27.6.5 |
| Collect fees from learners, or keep or spend PTA money during the year: “No other school personnel… shall collect fees from learners, nor shall they safekeep and/or disburse such funds” | DO 013, Sec. 26.2.3.6 |
| Withhold admission, promotion, report cards, a good moral certificate or clearance for non-payment | DO 013, Sec. 26.2.3.8 |
| Put PTA money in a school bank account that receives MOOE cash advances: “Deposits from personal funds and funds from other sources shall not be allowed” | DO 029, s. 2019, item 21 |
A PTA may not pay its officers “salaries, honoraria, emoluments, or other forms of compensation from the funds of the PTA”, run the canteen, or use the school’s name for unauthorized solicitation. For these acts or unsubmitted reports, the Division PTA Affairs Committee, chaired by the SDS, cancels a PTA’s recognition on the school head’s recommendation. The school MOOE guide shows how PTA funds are declared with the school’s other funds.
Other partners: Adopt-a-School, Brigada Eskwela, CSOs and the LGU
Partnership agreements: MOA, deed of donation and deed of acceptance
DepEd Order No. 40, s. 2015, the Guidelines on K to 12 Partnerships, sets the core rules. “All partnerships at the school level must be covered by a Memorandum of Agreement (MOA)”. The school head is the school’s partnership focal person and official signatory. The draft MOA is reviewed by a DepEd legal officer, at the regional office if the division has none. No later order has replaced DO 40, and the 2026 Brigada Eskwela guidelines still cite it. DO 026 names the same instruments: “a Memorandum of Agreement (MOA), Deed of Donations (DOD), Deed of Acceptance (DOA), or other types of partnership agreement”. Under DepEd Order No. 24, s. 2016, DepEd legal personnel review the draft MOA before signing. The partner then delivers and executes a deed of donation stating the peso value, the school executes a deed of acceptance, and the partner applies for its tax incentive through DepEd’s Adopt-a-School Program Secretariat.
The Adopt-a-School Program
RA 8525, the Adopt-a-School Act of 1998, lets private entities help a public school with teacher training, facilities, books and instructional technology. The adopting entity signs a MOA “between the adopting entity and the head of the school concerned”, subject to the superintendent’s review and approval, for at least two years. In return it may deduct an additional 50% of its expenses from gross income, have its name “emblazoned beneath the name of the school”, and sit on the municipal LSB.
DepEd Order No. 66, s. 2003 revised the law’s implementing rules, and DepEd Order No. 2, s. 2013 issued the latest version, which the 2026 Brigada Eskwela guidelines cite. Under it, the division superintendent ratifies the MOA, and an adopting entity needs a credible track record and at least a year of existence. In September 2026, DepEd Memorandum No. 061, s. 2026, which amends the guidelines on engaging tutors for the Academic Recovery and Accessible Learning (ARAL) Program, restated for that purpose that school heads “may directly enter into a MOA with qualified private entities under the ASP”, subject to the SDS’s review and approval, for two years.
Brigada Eskwela and Kaagapay
DepEd Memorandum No. 027, s. 2026 set the 2026 Brigada Eskwela for June 1 to 5, 2026. Its rules for school heads:
- No solicitation. “School heads, teachers, and other school personnel are strictly prohibited from soliciting or collecting any form of contribution including, but not limited to, Brigada Eskwela fees from parents or legal guardians, volunteers, partners, and stakeholders.”
- Working committees. The school head forms them from teachers, non-teaching staff, PTA officers and reading coordinators; others join voluntarily, and participation may not be traded for “extra points in grades of learners”.
- Records. Donated property is booked with an Inventory Custodian Slip below ₱50,000 and a Property Acknowledgment Receipt at ₱50,000 and above, and all support is reported in the DepEd Partnerships Database System.
DepEd Memorandum No. 002, s. 2026 adopted the Kaagapay Program of parent sessions on values, learning support and bullying prevention, “consistent with” DO 013 and DO 026, inviting parents through the PTA, the SGC and the CPC. The memorandum was effective until the end of SY 2025–2026. In October 2026, DepEd announced a nationwide expansion of the program, citing DM 002. As of October 30, 2026, no memorandum had extended it into SY 2026–2027, so ask the division how sessions will run this year.
CSOs and NGOs
CSOs and NGOs may sit on the SGC as external stakeholders. DepEd Order No. 018, s. 2026, dated July 21, 2026, sets a narrower rule for CSOs and NGOs that implement DepEd school building projects under Section 82 of the General Provisions of the FY 2026 General Appropriations Act. It is part of the effort “to address classroom shortages” that DepEd School Building Program 2026 in Numbers measures.
DepEd’s Central Office accredits them, not schools. Requirements include a net worth of at least ₱1,000,000, no relationship within the fourth civil degree to the DepEd officials concerned, and an undertaking against bribes. The certificate, valid one year, is an eligibility document in procurement; DepEd posts the list on its website, and “Use of DepEd logo without prior approval” is a ground for cancellation.
A school head does not accredit anyone. For a funded project, check the posted list. A CSO that offers to donate construction is a donor-partner under DO 40, s. 2015 and DO 24, s. 2016; refer the offer to the division’s partnership focal person.
The LGU, the Local School Board and the Special Education Fund
Joint Circular No. 1, s. 2025 of DepEd, the Department of Budget and Management, the Department of the Interior and Local Government and the Department of Finance governs the Special Education Fund (SEF).
- Membership. The municipal school board is co-chaired by the mayor and the district supervisor, and includes “the duly elected president of the municipal federation of parents-teachers associations”.
- Wider circle. Boards “shall adopt a multistakeholder approach to planning and budgeting” that includes parent-teacher organizations, CSOs and the “School governance council”.
- Link to the SIP. The SEF budget is prepared “based on the DepEd-approved SIP and DEDP”, and the board considers “The report of the school heads on the state of education at the start of every school year”.
This is where the three bodies meet: PTA federation presidents sit on the board, the SGC may recommend programs to it, and an Adopt-a-School partner is represented on it. Local Education Models in EDCOM II covers local programs the EDCOM II reports present as models, among them Iloilo’s strengthened Local School Boards, and the evidence behind each.
What schools must not accept: conflict-of-interest partners and conditions
The 2026 Brigada Eskwela guidelines, DM 027, s. 2026, restate the standing rule: “All DepEd Offices and schools shall strictly observe the prohibition on partnering with, accepting donations or sponsorships from industries that present conflicts of interest, such as, but not limited to, the tobacco, breast milk substitutes, and alcoholic beverage industries”. Other orders point the same way:
- DM 027 bases the tobacco ban on DepEd Order No. 48, s. 2016, which bans tobacco sponsorships, “including so-called Corporate Social Responsibility (CSR)”. It tells every school to “Exercise due diligence in ensuring that sponsorships for any school project or program extended by partners and stakeholders are not sourced directly or indirectly from” the tobacco industry.
- DO 40, s. 2015 only “discouraged” partnerships with milk and infant formula makers. The firm rule came later: DepEd Order No. 13, s. 2017 requires that the Milk Code’s prohibitions on “gifts of any sort from companies that manufacture or market infant formula and other milk substitutes” be “strictly observed”, and DM 027 lists that order among its bases.
- DO 40 cites DepEd Order No. 39, s. 2009, which bars “any form of institutional endorsement by the DepEd for any commercial product or service within school premises in exchange for any school-industry partnership”. DM 027 also requires oversized signage with commercial advertisements or sponsorships to be taken down.
Conditions matter as much as the donor. RA 9155 empowers the school head to accept donations for three purposes: teacher development, school facilities, and instructional materials and equipment. Every donation must be reported to the district supervisor and the SDS. A partnership “should not be reduced to mere recruitment tools for the partner”. Before saying yes, check five things:
- Is the partner in, or owned by, a prohibited industry?
- Does the offer come with a logo, endorsement or sales access?
- Does it serve one of the three purposes, and is it in the SIP?
- Is there a reviewed MOA, a deed of donation and a deed of acceptance?
- Will it be recorded as school property and reported?
How the SGC, PTA and partners fit together
| School Governance Council | Parent-Teacher Association | Partners | |
|---|---|---|---|
| Policy | DO 026, s. 2022 | DO 013, s. 2022 | DO 40, s. 2015; DO 24, s. 2016; RA 8525; DM 027, s. 2026 |
| Main job | Consults, coordinates school organizations, gives feedback on the SIP | Parent-teacher forum; support for learners and SIP projects | Resources and services under an agreement |
| Money | Costs charged to MOOE or canteen funds | Voluntary contributions and limited fundraising, in its own account | Donations, documented and recorded |
| School head | Designates a co-chair, chairs the officers’ election, decides on recommendations | Adviser, ELECOM chair, inspects the books | Focal person and signatory |
The SGC is where the bodies line up their plans; the decision stays with the school head. Distributed Leadership in DepEd: Head and Master Teachers covers how leadership is shared inside the school; the SGC extends the sharing to the community.
To decide which groups and partners to approach, and how to involve each one, see Stakeholder Analysis for DepEd School Heads: A Guide. To plan how the school reports back to them through the year, see SIP Communication Plan: Structure, Style and a Sample.
What the school head does: an annual calendar
The steps follow the school year. Dates are from SY 2026–2027, which runs from June 8, 2026 to April 8, 2027 under DO 009, s. 2026, and from the 2026 Brigada Eskwela; DepEd issues new Brigada Eskwela guidelines each year.
- Two to three months before Brigada Eskwela, plan partners. Complete the School Preparedness Checklist, screen partners against the prohibited industries, and form working committees with PTA officers.
- During Brigada Eskwela (June 1–5 in 2026), document every donation and report it to the Partnerships Database System.
- From the first day of classes, run the PTA elections. Chair the ELECOM, finish within 30 calendar days, and turn over the PTA’s cash and records to the new officers.
- In the year the council’s three-year term ends, hold the SGC election by the sixth week, and send the resolution to the SDO. In other years, fill vacancies: an election within 15 days for the Elected Co-Chairperson or Secretary, a new designation by you for the Designated Co-Chairperson, and replacement by the ex-officio members, by consensus, for other members.
- At the start of the year, report to the Local School Board on the state of education and the SIP.
- From the third month, oversee PTA collections. Check that nothing beyond the Red Cross and scouting memberships is collected from learners or teachers (the safer course under DM 041, above), that PTA dues stay voluntary, and inspect the books.
- Every quarter, attend the SGC meeting. Decide on its recommendations, explain any you disapprove or modify, and refer approved ones to the body that will carry them out.
- Twice a year, file the PTA’s status reports and send the SGC’s report to the SDS and the LGU and into the SRC.
- Near the end of the year, rate SBM indicators 24 to 26 with stakeholders, using DO 026’s functionality indicators and DO 013’s recognition requirements as evidence.
- At year-end, receive the PTA’s turnover in writing, deposit any cash the next banking day, and collect its reports within 30 days.
School Governance Council, PTA and the PPSSH: strands and Career Stage 1 indicators
Domain 5 of the PPSSH “underscores the school heads’ competence in engaging stakeholders in initiatives towards the improvement of school communities”. The table gives the Career Stage 1 indicators this topic serves, in the words of DO 024, s. 2020.
| Strand | Career Stage 1 indicator | What it asks in this topic |
|---|---|---|
| 5.1 Management of diverse relationships | 5.1.1 Demonstrate skills in dealing with authorities, colleagues, parents and other stakeholders to encourage an enabling and supportive environment for learners. | Working with SGC officers, PTA officers and partners, including explaining a disapproved recommendation |
| 5.2 Management of school organizations | 5.2.1 Demonstrate knowledge and understanding of policies and guidelines on managing school organizations, such as learner organizations, faculty clubs and parent-teacher associations, in support of the attainment of institutional goals. | DO 013 and DO 026: elections, recognition, collections, the adviser role, the SGC’s limits |
| 5.4 Communication | 5.4.1 Demonstrate competent skills in speaking and writing, as well as in utilizing communication platforms, in communicating with teachers, learners, parents and other stakeholders. | Notices, the SRC, the transparency board, reports to the SDS and the LSB |
| 5.5 Community engagement | 5.5.1 Involve the community, such as parents, alumni, authorities, industries and other stakeholders, in school programs, projects and activities to gain support for learner development, as well as school and community improvement. | Brigada Eskwela, Adopt-a-School and LGU support, within the limits on partners |
| 2.2 Financial management | 2.2.1 Demonstrate knowledge and understanding of policies, guidelines and issuances in managing finances such as allocation, procurement, disbursement and liquidation aligned with the school plan. | Keeping PTA money out of school accounts and recording donated property |
The PPSSH guide lists every indicator at all four career stages, and PPSSH Domain 5: Building Connections With DepEd Data reads the domain with school data.
Practice: how the NASH may test this
DepEd Memorandum No. 069, s. 2025 says the NASH covers “conceptual and situational critical thinking questions aligned with” the PPSSH, using the Structure of the Observed Learning Outcome (SOLO) taxonomy. On this topic, expect items in which a well-meant step breaks a rule on PTA money, the SGC’s authority or prohibited partners. The three items below are original practice items, not actual or recalled NASH items. Each option is scored 3-2-1-0, as in the NASH practice questions with answers. Timed sets are on the NASH Reviewer assessment page.
Question 1
Indicator 5.1.1, Management of diverse relationships. Career Stage 1, Situational, Moderate.
A hardware company offers to build two handwashing stations for your elementary school. The SGC recommends accepting by a two-thirds vote of all its members, and the Elected Co-Chairperson offers to sign the company’s draft memorandum of agreement for the school that same day. What is the most appropriate response?
- A. Let the Elected Co-Chairperson sign for the school, since the SGC approved the partnership by a two-thirds vote of all its members.
- B. Thank the council and sign the company’s draft yourself that same day, since the school head is the school’s authorized signatory.
- C. Thank the council but decline the offer, since partnerships with private companies are handled by the schools division office.
- D. Thank the council, take the offer forward as the school’s signatory, have the draft reviewed by a DepEd legal officer before signing, and report its progress to the SGC.
Answer and explanation
Best answer: D. Points: A = 0, B = 2, C = 1, D = 3.
- A (0 points, Prestructural). The SGC “shall not enter into or be bound by any contractual transactions for and on behalf of the school”; its vote binds council members, not the school.
- B (2 points, Multistructural). The signatory is right, but signing a partner’s draft unreviewed skips the legal review that DO 40, s. 2015 and DO 24, s. 2016 require.
- C (1 point, Unistructural). Keeping the SGC from signing is right, but DO 40 makes school heads the signatories of school-level partnerships.
- D (3 points, Relational). This keeps the recommendation, the school head’s authority, the legal review and the report to the council in their proper order.
Why. This aligns with Career Stage 1 expectations because indicator 5.1.1 asks for skill in dealing with stakeholders to support learners. DO 026 tells SGC members to refer partners “to the School Head who is authorized to formalize agreements with partners”, and asks the school head to give the council “proper and timely information” on SIP-related activities. The option that signs at once gets the authority right and skips the review.
Indicator 5.1.1: Demonstrate skills in dealing with authorities, colleagues, parents and other stakeholders to encourage an enabling and supportive environment for learners.
Sources: DepEd Order No. 026, s. 2022, Sections V.M and VI.A; DepEd Order No. 40, s. 2015, Sections D, E and I; DepEd Order No. 24, s. 2016, Section V; DepEd Order No. 024, s. 2020.
Question 2
Indicator 5.2.1, Management of school organizations. Career Stage 1, Conceptual, Moderate.
Which statement best describes the school head’s role over the funds of the school PTA under DO 013, s. 2022?
- A. The school head advises the PTA, inspects its books and receives its financial reports, and holds its records and undeposited collections only at the year-end turnover.
- B. The school head chairs the PTA board and co-signs every withdrawal from the PTA’s bank account, so that no money leaves without the school’s approval.
- C. The school head lets the PTA keep its collections in its own “and/or” account in the officers’ names, but holds the passbook and approves each withdrawal during the year.
- D. The school head approves PTA activities held in the school and checks that they support the SIP, but leaves the PTA’s books alone, since PTA money is not school money.
Answer and explanation
Best answer: A. Points: A = 3, B = 0, C = 1, D = 2.
- A (3 points, Relational). This links the adviser role, the inspection of the books, the reports, and the one time the school head holds PTA resources: the year-end turnover.
- B (0 points, Prestructural). “The school head shall only serve as adviser to the SPTA”, and the account’s signatories are the board’s Chairperson, Vice-Chairperson and Treasurer.
- C (1 point, Unistructural). A PTA account in the officers’ names is right, but withdrawals rest on board resolutions, the passbook goes back to the PTA’s cabinet, and school personnel may not “safekeep and/or disburse” PTA funds.
- D (2 points, Multistructural). Approving activities and aligning them with the SIP are duties, but the school head must also “conduct regular inspection of the books of accounts and other financial records of the PTA”.
Why. This aligns with Career Stage 1 expectations because indicator 5.2.1 asks for knowledge of the policies on managing parent-teacher associations. Section 33 of DO 013 makes the school head adviser and inspector of the books, and Section 29.1 makes the school head custodian only between the old and new officers. The option that leaves the books alone misses the oversight the order requires.
Indicator 5.2.1: Demonstrate knowledge and understanding of policies and guidelines on managing school organizations, such as learner organizations, faculty clubs and parent-teacher associations, in support of the attainment of institutional goals.
Sources: DepEd Order No. 013, s. 2022, Sections 8.3, 26.2.3.6, 27.1, 27.6.3, 27.6.5, 29.1 and 33; DepEd Order No. 024, s. 2020.
Question 3
Indicator 5.5.1, Community engagement. Career Stage 1, Situational, Moderate.
Before Brigada Eskwela, the area distributor of a beer brand offers your secondary school 40 gallons of paint and 20 volunteers, asking in return to hang a tarpaulin with its logo at the gate. What is the most appropriate action?
- A. Accept the paint and the volunteers, and hang the tarpaulin as the school’s way of thanking the partner.
- B. Decline the offer and, to avoid any similar problem, accept no help from private companies this Brigada Eskwela.
- C. Decline politely, explain DepEd’s prohibition on donations from the alcoholic beverage industry, and seek help from other partners, such as the barangay and local businesses, under a MOA.
- D. Accept the paint and the volunteers, but ask the distributor to drop the tarpaulin.
Answer and explanation
Best answer: C. Points: A = 0, B = 2, C = 3, D = 1.
- A (0 points, Prestructural). This takes a donation from a prohibited industry and displays its sponsorship in the school.
- B (2 points, Multistructural). Declining is right, but shutting out all private partners goes beyond the rule; the same guidelines ask schools to mobilize resources from partners.
- C (3 points, Relational). This applies the prohibition, explains it, and still secures support through allowed partners and a proper agreement.
- D (1 point, Unistructural). Dropping the advertising addresses endorsement but misses the main rule: the industry itself is a prohibited source.
Why. This aligns with Career Stage 1 expectations because indicator 5.5.1 asks for involving the community, industries included, to support learners. DM 027, s. 2026 restates the standing bar on donations and sponsorships from “the tobacco, breast milk substitutes, and alcoholic beverage industries”. The option that refuses all private help gets the prohibition right and loses the engagement the indicator asks for.
Indicator 5.5.1: Involve the community, such as parents, alumni, authorities, industries and other stakeholders, in school programs, projects and activities to gain support for learner development, as well as school and community improvement.
Sources: DepEd Memorandum No. 027, s. 2026, Enclosure 1, Sections A.3, A.4.1 and B.3; DepEd Order No. 40, s. 2015, Section D; DepEd Order No. 024, s. 2020.
Frequently asked questions
What is the difference between the SGC and the PTA?
The PTA is an association of parents, guardians and school staff under DO 013, s. 2022, with its own officers, bank account and fundraising. The SGC, under DO 026, s. 2022, is a council of 7 to 15 voting members, drawn from the PTA, the learner government, the faculty club and the community, that coordinates all school organizations and does not replace the PTA.
Who are the members of the School Governance Council?
A co-chairperson designated by the school head and representatives of the learner government, the PTA and the faculty club form the four ex-officio members. They choose the rest, for a total of 7 to 15 voting members, and the voting members elect a co-chairperson from the external stakeholders and a secretary.
Can the PTA collect fees?
Only voluntary contributions, never compulsory fees, and only from the third month of classes. For Kindergarten to Grade 4, only voluntary PTA membership dues are allowed, and non-payment can never affect a learner. DM 041, s. 2024 restates the law’s ban on contributions from learners and teachers, apart from Red Cross and scouting memberships, so ask the division before collecting anything beyond PTA dues.
Is DO 54, s. 2009 still in effect?
DO 013, s. 2022 governs wherever the two orders differ. DO 013 does not name DO 54, but it repeals all earlier issuances “inconsistent with these guidelines”, so cite DO 013, s. 2022. The few DO 54 rules it does not restate, such as the bar on PTAs interfering in school management, are not inconsistent with it.
Who signs a partnership agreement for a public school?
The school head. DO 40, s. 2015 names school heads as the signatories of school-level agreements and requires a MOA, reviewed by a DepEd legal officer, for every school-level partnership; Adopt-a-School agreements also need the SDS’s review and approval. Neither the SGC nor the PTA board may sign for the school.
More on school leadership
This post is part of a series on what a school head does under the DepEd rules in force today. Related posts, in reading order:
- Leadership Styles of School Heads: What the Evidence Says
- RA 9155 Duties of DepEd School Heads: 12 Areas Explained
- RA 9155 at 25: Why Shared Governance Has Not Happened
- Principal, Head Teacher or Teacher-in-Charge in DepEd
- Distributed Leadership in DepEd: Head and Master Teachers
- DepEd Revised SBM: DO 007, s. 2024 and the Self-Assessment
- DepEd School Improvement Plan (SIP): Steps, AIP and SRC
- DepEd School MOOE: Allowable Expenses and Liquidation
- RA 6713 for DepEd School Heads: Ethics and Internal Control
- DepEd Child Protection and Anti-Bullying: School Head Duties
- PPSSH Domain 5: Building Connections With DepEd Data
- Stakeholder Analysis for DepEd School Heads: A Guide
- SIP Communication Plan: Structure, Style and a Sample
- On the app: The roles of a school head, the six roles in one guide; Is the School Improvement Plan working?, a policy review of the SIP; and the PPSSH guide
Sources
- DepEd Order No. 026, s. 2022, School Governance Council guidelines.
- DepEd Order No. 013, s. 2022, Omnibus PTA Guidelines.
- DepEd Order No. 54, s. 2009, Revised Guidelines Governing PTAs at the School Level.
- DepEd Order No. 007, s. 2024, Revised SBM System, Annex A.
- DepEd Order No. 19, s. 2008 and DepEd Memorandum No. 041, s. 2024, the No Collection Policy and its reiteration.
- DepEd Order No. 029, s. 2019, cash advances for school MOOE, item 21.
- DepEd Order No. 40, s. 2015, Guidelines on K to 12 Partnerships.
- DepEd Order No. 24, s. 2016, accepting donations and tax incentives for donor-partners.
- DepEd Order No. 48, s. 2016, Comprehensive Tobacco Control.
- DepEd Order No. 13, s. 2017, Healthy Food and Beverage Choices in Schools and in DepEd Offices.
- Republic Act No. 8525, Adopt-a-School Act of 1998, with its revised implementing rules in DepEd Order No. 66, s. 2003 and DepEd Order No. 2, s. 2013.
- DepEd Memorandum No. 061, s. 2026, ARAL tutors, engagement through the Adopt-a-School Program.
- DepEd Memorandum No. 027, s. 2026, 2026 Brigada Eskwela Implementing Guidelines.
- DepEd Memorandum No. 002, s. 2026, Kaagapay Program guidelines.
- DepEd Order No. 018, s. 2026, accreditation of CSOs and NGOs for school building projects.
- Joint Circular No. 1, s. 2025, DepEd, DBM, DILG and DOF, Omnibus Guidelines on the Use of the Special Education Fund, Sections 5.1, 5.3 and 6.2 to 6.4.
- DepEd Order No. 006, s. 2026, safe and motivating learning environment.
- DepEd Order No. 009, s. 2026, Three-Term School Calendar and the SY 2026–2027 calendar.
- Republic Act No. 9155, Governance of Basic Education Act of 2001 (Official Gazette).
- DepEd Order No. 024, s. 2020 (PPSSH) and DepEd Memorandum No. 069, s. 2025 (NASH 2025).
- DepEd news releases: PTAs and school safety (July 3, 2026); Kaagapay expansion (October 5, 2026).
Written by Mark Anthony Llego for NASH Reviewer. Sources: DepEd Orders No. 026 and No. 013, s. 2022; DepEd Order No. 54, s. 2009; DepEd Order No. 007, s. 2024; DepEd Order No. 19, s. 2008 and DepEd Memorandum No. 041, s. 2024; DepEd Orders No. 40, s. 2015, No. 24 and No. 48, s. 2016, No. 13, s. 2017, No. 66, s. 2003 and No. 2, s. 2013; Republic Act No. 8525; DepEd Memoranda No. 027, No. 002 and No. 061, s. 2026; DepEd Orders No. 018, No. 006 and No. 009, s. 2026; Joint Circular No. 1, s. 2025; Republic Act No. 9155; DepEd Order No. 024, s. 2020 and the PPSSH; DepEd Memorandum No. 069, s. 2025.