School Report Card and Transparency Board: DepEd Rules

A public school’s School Report Card (SRC) is governed by DepEd Order No. 44, s. 2015 and the School Improvement Plan (SIP) Guidebook enclosed with it. The card holds at least nineteen items in three parts, carries five named signatories, is presented to stakeholders at least twice a school year, at the mid-year and year-end general assemblies, and goes to the Schools Division Office (SDO) every year. The school’s Transparency Board is governed by DepEd Order No. 008, s. 2019, the school MOOE order. The school head posts “the sources, intended use and actual utilization of school funds” on a board that “must be publicly accessible and must be updated every three (3) months” (Sec. VI.A, item 4). DepEd Order No. 026, s. 2022 adds the School Governance Council’s (SGC) quarterly reports, decisions and election notices.

These are the rules in force on November 13, 2026. No DepEd order has amended DO 44, s. 2015 on the SRC, its items, its signatories or its templates, and the last numbered DepEd memorandum on the SRC is DepEd Memorandum No. 160, s. 2016. The changes are around the card. The yearly school calendar no longer names the assemblies at which it is presented, the order behind one of its nineteen items has been repealed, and DepEd now publishes school-level data itself.

Both tools rest on one sentence of Republic Act No. 9155: “The principles of accountability and transparency shall be operationalized in the performance of functions and responsibilities at all levels” (Sec. 5(c)). One caution on the abbreviation: in DepEd Order No. 015, s. 2026, the classroom assessment order, “SRC” means Summer Remedial Class. In every other text cited here it means School Report Card.

Key findings

• DO 44, s. 2015 still governs the SRC. Its guidelines “shall remain in effect, unless sooner repealed, amended, or rescinded” (item 9), and as of November 13, 2026 no DepEd order has done any of the three. The last numbered memorandum on the SRC is DM 160, s. 2016.
• The card has three parts and at least nineteen items. “There must be a minimum of 19 SRC data needed in the SRC” (DM 160, s. 2016, item 5). Nine items are reported at mid-year and at year-end, and ten at year-end only (SIP Guidebook, Annex 11).
• The minimum is two presentations a year, at general assemblies. “At the minimum, the SRC shall be presented twice: during the mid-year (October) and year-end (March) general assemblies” (DO 44, s. 2015, Encl., Sec. V.B.3). The calendar orders for SY 2022-2023 to SY 2024-2025 had public schools present it at three. The three-term calendar of DO 009, s. 2026 names no SRC assembly, so the order’s own minimum is what binds.
• Five signatories are named, and the year-end card goes to the division. The School Head, the PTA President, the Student Body President, the Teacher Representatives or Teacher Club President and the council’s chair sign “to ensure its ownership and accuracy” (Sec. V.B.1). The year-end SRC is passed to the SDO each year, “no later than the second week of May” (Sec. V.A.3).
• The Transparency Board shows every fund, and is renewed every three months. The school head declares “all sources of funding of the school”, outlines their intended use, posts sources, intended use and actual utilization, and presents the sources and uses through the SRC to four named audiences (DO 008, s. 2019, Sec. VI.A, items 1 to 5).
• The council posts on the same board. The SGC Secretary publishes quarterly reports “on the school’s Transparency Board and SRC”, and a council decision “shall be in writing, signed by the SGC members and posted on the transparency board” (DO 026, s. 2022, Parts V.E and V.M). The SGC Functionality Assessment Tool counts the council’s resolution and action plan on access to information, not a photograph of the board (FI11A).
• Learner records stay off both. The council “shall not disclose confidential data such as learner records and other personal information pursuant to the data privacy act and other related issuances” (DO 026, s. 2022, Limitations of SGC Authority, item 7), and the processing of sensitive personal information, which includes information about a person’s health or education, “shall be prohibited” outside the listed cases (RA 10173, Secs. 3(l) and 13). Every one of the SRC’s nineteen items is a count, a rate, a ratio, a level or a list of projects and awards.

Which rules govern the School Report Card and the Transparency Board

More than a dozen issuances name the SRC or the board. Three carry the rules, and the rest add a duty or a limit. A law outranks a DepEd Order, an order outranks a memorandum of an Undersecretary’s office, and a manual or guidebook explains its order. A regional or division memorandum binds only its own region or division.

DO 44, s. 2015 has two layers. Its enclosed guidelines state the rules. The Guidebook “details the procedure”, and both “shall serve as the official reference in the preparation and implementation of the SIP and SRC” (item 4). Where the two differ, as they do on how firmly the SRC must be presented and on who signs it, the guidelines govern.

Four later issuances changed what surrounds the SRC without amending it.

1. The school calendar stopped naming the SRC assemblies in 2025. The table under “What the school calendar said, year by year” shows each year’s wording.
2. SRC item 11 lost its source. DO 007, s. 2024 repealed DepEd Order No. 83, s. 2012, the order that gave each school an SBM level (Sec. V.H).
3. Teachers’ forms were limited. Under DO 006, s. 2025 the forms teachers accomplish are those in its three enclosures. The SRC is in none of them.
4. DepEd began publishing school-level data. Project Bukas, launched on September 29, 2025, releases school-level and division-level data sets on assessment results, enrollment, facilities, the use of MOOE and school ratios (DepEd, inilunsad ang Project Bukas para isulong ang transparency at palakasin ang participatory governance). It is a program announced by press release. As of November 13, 2026 no DepEd order or memorandum ties it to the SRC or asks schools to use it there. Parents can now set a school’s card beside DepEd’s own figures, which is one more reason for the card to be accurate.

What the School Report Card is, and what it is not

DO 44, s. 2015 defines the SRC in its third paragraph: it “is a tool for advocating and communicating the school situation, context, and performance to internal and external stakeholders. Its objective is to increase the participation and involvement of the community and other stakeholders in making the school a better place for learning” (item 3). The guidelines add that it “is a report that provides stakeholders a snapshot of the school’s current condition and performance” (Encl., Sec. V.B).

The SRC has a fixed frame and an open edge:

“The SRC is a comprehensive yet concise reporting tool. It has three parts: 1) school profile; 2) performance indicators measuring aspects of access, quality, and governance; and 3) status of school projects. In consideration of the unique needs and context of each school, other information aside from those indicated in these guidelines may be included according to what the school thinks is necessary to share to its stakeholders.” (DO 44, s. 2015, Encl., Sec. V.B)

The order is as firm about what the SRC is not for:

“It must be emphasized that the SRC is not for planning and accountability; it is a communication and advocacy tool intended for internal and external stakeholders. Hence, while the information in the SRC are aligned with the indicators for the Performance-Based Bonus (PBB), the SRC itself shall not be used as basis for the PBB.” (Encl., Sec. V.B)

The Guidebook says where those other jobs are done: “The SRC is not for planning – we have the School-Community Data Template [Annex 1A] to help you plan; it is also not for accountability (it is not used for the Performance-Based Bonus) – we have the RPMS for this. The SRC is for communication and advocacy” (p. 29). Three consequences follow for a school head.

• A weak number is not a charge against the school. The card is not a rating instrument, and no text attaches a reward or a penalty to its figures. A card that hides a falling promotion rate fails at the one thing it is for.
• The SRC still opens every planning round. “As mentioned above, the SRC is not a planning tool. However, it is used in the school planning process to communicate the status of the school to the SPT, which should help them in the identification or review of the PIAs” (Encl., Sec. V.B.2). The School-Community Planning Team (SPT) sees it first, then the community.
• Work on the SRC can count in a performance commitment. Participation in the SIP and SRC “may be included in the Results-Based Performance Management System (RPMS) as performance objectives”, in a teacher’s IPCRF or the school head’s OPCRF (DO 44, s. 2015, item 6). What is rated there is the work of preparing and presenting the card, never the figures on it.

The order “shall apply to all public schools” (Encl., Sec. III). Schools outside DepEd are not required to follow it.

DO 026, s. 2022 repeats the definition for the council’s purposes: the SRC is “the reporting tool that provides stakeholders a snapshot of the school’s current condition and performance with focus on: 1) school profile; 2) performance indicators measuring aspects of access, quality, and school governance; and 3) status of school projects” (Part III, item 16). DepEd’s Financial Management Operations Manual describes the same card from the finance side: “For schools, the main document that is prepared to show information on accomplishments and financial resources applied to produce outputs is the school report card (SRC)”, meant “to encourage more participation in terms of support that may be given by stakeholders in whatever form as well as acknowledge that which they have already given” (p. 132). The guide to the manual covers its other chapters.

The 19 items of the School Report Card

The floor is nineteen. DM 160, s. 2016 told every division to count them against Annex 11 of the Guidebook, the SRC Summary of Information: “There must be a minimum of 19 SRC data needed in the SRC” (item 5). The school profile holds six items, the performance indicators eleven (one on access, three on quality, seven on governance), and the status of school projects two.

For each item, Annex 11 gives a description, remarks, the period of reporting, the way the data are shown and the form they come from. The figure sets the nineteen out by part, in the annex’s words, and marks each for when it is reported.

Figure

The School Report Card, item by item

The card’s nineteen items, by its parts. 9 are reported at mid-year and at year-end, 10 at year-end only.

Go through the items

School profilePerformance indicatorsSchool projects

School Profile6 items

Six items that describe the school: its learners and their health, its learning materials, its teachers’ training, its money and its awards.

What belongs here

“Profiles – information that describes your school (e.g. enrollment – just describes how many learners you have)”SIP Guidebook, p. 30

When it is reported

At mid-year and at year-end: items 1, 2, 4, 5 and 6. At year-end only: item 3.SIP Guidebook, Annex 11

Where the data is

“majority of the SRC data are already contained in the School-Community Data Template [Annex 1A]”, under codes such as “[SRC.1.]”, whose number is the item’s.SIP Guidebook, p. 29

1. 1. EnrolmentMid-year and year-end

   Description: Total number of learners enrolled; By gender; Last 3 years. Remarks: Optional: If the school has special programs, they can also present in a separate graph the enrolment number of the different types of learners by program (e.g. SPED, ADM, ALS, IPEd, ALIVE) of the current year – schools can show the total for each type of learner. Period of Reporting: Mid-year (BoSY data); Year-end (EoSY data). Data Presentation: Stacked bar graph by gender per year; For types of learners, a pie graph can be used; Year-End data can be a comparison with the Mid-Year data (line on bar graph). Data Source/Forms: SF-1: School Register; EBEIS.

   Annex 1A, the School-Community Data Template, holds enrollment by level and sex for the last three school years in its table 2.1, marked [SRC.1.]. The mid-year card shows the figures of the beginning of the school year and the year-end card those of its end: the annex’s “BoSY” and “EoSY”.

2. 2. Health and nutritional statusMid-year and year-end

   Description: Number of learners who are severely wasted/wasted; By gender; For every key stage; (K-3, 4-6, JHS, SHS); Current year. Remarks: No. of severely wasted or wasted. Period of Reporting: Mid-year; Year-end. Data Presentation: Stacked bar graph by gender per key stage. Data Source/Forms: Nutritional Status Report.

   Table D.1.1 of Annex 1A, marked [SRC.2.], counts wasted and severely wasted learners by grade level and sex; the card adds them up by key stage. Show counts only: a learner’s nutritional status is information about health, and no name goes with it.

3. 3. Learners materials*Year-end only

   Description: The count of shortages/excess learners materials per grade level based on what the students are using during the School Year; Only subjects which have shortage/excess learners materials will be listed per grade level; Current year. Period of Reporting: Year-end. Data Presentation: Table per grade level that shows the number of shortage/excess learners materials (by subject). Data Source/Forms: SF-3: Books Issued and Returned; Physical Count of Inventories.

   Table B.3 of Annex 1A, marked [SRC.3.], holds the number of textbooks by grade level and subject. The card lists only the subjects with a shortage or an excess, and only at year-end.

4. 4. Teachers’ professional development*Mid-year and year-end

   Description: Number of teachers who attended training/further studies; By kind/type of professional development (e.g. ICT, Further studies, INSET, LAC, etc); Current year. Period of Reporting: Mid-year; Year-end. Data Presentation: Bar graph by kind/type of professional development. Data Source/Forms: Accomplishment report.

   The school’s accomplishment report gives the number of teachers by kind of training or further study. Table C.2.4 of Annex 1A, marked [SRC.4.], holds part of it: the teachers trained on the top three training needs.

5. 5. Funding sources*Mid-year and year-end

   Description: Funding amount and sources (MOOE, LGU, canteen, donors, etc.); Current year. Period of Reporting: Mid-year; Year-end. Data Presentation: Pie graph by funding source. Data Source/Forms: Financial reports; Monthly liquidation reports.

   Section G of Annex 1A, marked [SRC.5.], lists each fund source and its amount: school MOOE, the subsidy for special programs, local government funds, canteen funds and donations. The annex’s pie graph shows where the money came from; the order on school MOOE has the card present how it was used as well.

   “Using the School Report Card, formally communicate/present the sources and uses of school funds to the following stakeholders; (a) faculty and staff of the school, (b) the PTA, (c) the SGC, and (d) local stakeholders who are active partners of the school (i.e. barangay officials, CSO groups, alumni association)”

6. 6. School awards and recognitions*Mid-year and year-end

   Description: Top 3 awards/ recognition from award-giving bodies duly recognized by DepEd; Listing by title, award-giving body, level (school, division, regional, national, international); Categorized into student, teacher, school head, and school awards; Current year. Period of Reporting: Mid-year; Year-end. Data Presentation: Table. Data Source/Forms: Accomplishment report.

   Table 8 of Annex 1A, marked [SRC.6.], lists the awards received by students, teachers, the school head and the school, each with its award-giving body and level. The card shows the top three, and only from bodies “duly recognized by DepEd”.

School Improvement Plan Guidebook (DO 44, s. 2015), Annex 11, SRC Summary of Information. The asterisk is the annex’s: “*Data not found in the EBEIS”.

Performance Indicators11 items

Eleven items that show how the school performs, in the annex’s three groups: access, quality and governance.

What belongs here

“Performance Indicators – reports your school performance in terms of access, quality, and governance”SIP Guidebook, p. 30

When it is reported

At mid-year and at year-end: items 10 and 13. At year-end only: items 7, 8, 9, 11, 12, 14, 15, 16 and 17.SIP Guidebook, Annex 11

Its three groups

Access: item 7. Quality: items 8 to 10. Governance: items 11 to 17.SIP Guidebook, Annex 11

1. 7. Number and rate of dropouts by causeYear-end only

   Description: Count and percentage of learners who do not finish a particular grade level. (It does not capture learners who finish a grade level but do not enrol in the next grade level the following school year); Look at the five (5) major causes of dropout in the school; Last 3 years. Period of Reporting: Year-end. Data Presentation: Stacked bar graph by cause per year; percentage can be shown through a line graph over the bar graph. Data Source/Forms: SF-4: Monthly Learner’s Movement and Attendance; SF-2: Daily Attendance Report of Learners; EBEIS.

   Tables 4.1 to 4.3 of Annex 1A, the School-Community Data Template, marked [SRC.7.], hold the dropouts and the dropout rates of the last three school years and the dropouts by cause. A learner who finishes a grade level and does not enroll the next school year is not counted here.

2. 8. Percentage of learners who completed the School Year (Promotion Rate)Year-end only

   Description: Percentage of learners who completed the school year; Number of promoted learners over number of total learners x 100; Per grade level; Current year. Period of Reporting: Year-end. Data Presentation: Bar graph. Data Source/Forms: EBEIS: Enrolment data; SF-6: Summarized Report on Promotion and Level of Proficiency.

   Tables 5.1 and 5.2 of Annex 1A, marked [SRC.8.], hold the promoted learners and the promotion rates by grade level. The rate is the number of promoted learners over the number of all learners, times 100.

3. 9. National Achievement Test (NAT) – by Mean Percentage Score (MPS)Year-end only

   Description: MPS per subject; Grade 6/10 results for complete schools; Grade 3/8 results for incomplete schools; Current year. Remarks: In the absence of NAT scores, school can use the School Readiness Year-End Assessment (SReYA) in Elementary OR the general average of pupils in the highest grade level offering. Period of Reporting: Year-end. Data Presentation: Bar graph by MPS of each subject. Data Source/Forms: Report from NETRC.

   Table 6.1 of Annex 1A, marked [SRC.9.], holds the mean percentage scores by subject. A school without NAT scores uses one of the two substitutes the annex allows, and says on the card which one.

4. 10. Literacy levelMid-year and year-end

   Description: Total number of learners who are in the frustration, instructional, and independent levels for English and Filipino (oral and silent reading); Should show pre and post test results; If PHIL-IRI is used, will cover grades 2-6 only; Current year. Remarks: In the absence of a tool to measure literacy, schools can use PHIL-IRI results or any existing tool to measure literacy. Period of Reporting: Mid-year; Year-end. Data Presentation: Bar graphs showing oral and silent reading results (one for English and Filipino). Data Source/Forms: Philippine Informal Reading Inventory (PHIL-IRI); McCall-Crab Reading Comprehension Examination or its equivalent.

   Tables 7.1 and 7.2 of Annex 1A, marked [SRC.10.], count the learners at each reading level in English and in Filipino, at the pre-test and at the post-test. It is the one quality item also reported at mid-year; the card shows how many learners are at each level, never who they are.

5. 11. School-Based Management Assessment LevelYear-end only

   Description: School level based on SBM Assessment. Remarks: Use SBM Assessment. Period of Reporting: Year-end. Data Presentation: SBM Level and its corresponding qualitative interpretation. Data Source/Forms: SBM Assessment.

   DepEd Order No. 007, s. 2024 repealed the order under which a school was given an SBM level; the self-assessment it set in place rates each indicator by how far it is manifested, and gives no level. Annex 11 is unamended, and as of November 13, 2026 no DepEd order says what the card reports here: a school can show how its self-assessment rated the indicators, without making up a level.

   “DepEd Order (DO) No. 83, s. 2012 titled Implementing Guidelines on the Revised School-Based Management (SBM) Framework, Assessment Process and Tool (APAT), and all other issuances inconsistent with this Order and their provisions are repealed, rescinded, or amended accordingly.”

6. 12. Child-Friendly School Survey result*Year-end only

   Description: Survey to be accomplished by the School Planning Team; Based on CFSS point system: 25-29 points: Child-Friendly School; 30-34 points: Outstanding Child-Friendly School; 35 and above points: Very Outstanding Child-Friendly School; Current year. Remarks: Use Child-Friendly School Self-Assessment Guide. Period of Reporting: Year-end. Data Presentation: Points and status. Data Source/Forms: Child-Friendly School Self-Assessment.

   The School Planning Team answers the Child-Friendly School Survey, Annex 2A of the guidebook, and the card reports the points and the status they earn. Annex 1A prints no code for this item: the answered survey is its record.

   “This is included in the SRC under ‘Performance Indicators: Governance’ and should be accomplished during the preparatory phase of the SIP process.”

7. 13. Stakeholders’ participation*Mid-year and year-end

   Description: There will be two (2) data sets: 1. Percentage (number of attendees over those invited) of parents/guardians and other stakeholders who attend during: Co-curricular activities (Science month, Reading month, contests, etc.); Extra-curricular activities (Boy Scouts, Brigada Eskwela, sports fests, etc.); Meetings and Assemblies (SIP, CI, General PTA, etc.); Current year; 2. Total contribution (in kind, man-hours, etc.) of stakeholders which are accounted; Current year; By reporting period (Mid-year and Year-end). Period of Reporting: Mid-year; Year-end. Data Presentation: For percentage: stacked bar graph by activity (co-curricular, extra-curricular, meetings/ assemblies) per stakeholder; For total contribution: stacked bar graph by type of contribution per reporting period, with total. Data Source/Forms: Attendance sheets; DepEd order 18: School Calendar.

   Section F of Annex 1A, marked [SRC.13.], records attendance (attendees, those invited, the rate) and contributions (volunteer hours, cash, in kind) for co-curricular, extra-curricular and other major activities. The percentage needs both numbers, so keep each activity’s attendance sheet and its list of those invited.

8. 14. Learner-Teacher ratioYear-end only

   Description: Comparison of the actual ratio of learners to teachers against the standard: Kinder (25:1); Grades 1 & 2 (40:1); Grades 3 to 10 (45:1); SHS (40:1); Per grade level; Current year. Period of Reporting: Year-end. Data Presentation: Ratio per grade level shown as bar graph; Standard can be shown as line graph over the bar graph. Data Source/Forms: SF-7: School Personnel Assignment List and Basic Profile; SF-1: School Register; EBEIS.

   Table C.1 of Annex 1A, marked [SRC.14.], divides total enrollment by the number of nationally-funded teachers. The annex asks for the ratio at each grade level, set against the standards it printed in 2015.

9. 15. Learner-Classroom ratioYear-end only

   Description: Comparison of the actual ratio of learners to classrooms against the standard: Kinder (25:1); Grades 1 & 2 (40:1); Grades 3 to 10 (45:1); SHS (40:1); Per grade level; Current year. Period of Reporting: Year-end. Data Presentation: Ratio per grade level shown as bar graph; Standard can be shown as line graph over the bar graph. Data Source/Forms: EBEIS: Facilities and Structures.

   Table B.1.1 of Annex 1A, marked [SRC.15.], gives the ratio at each grade level: total enrollment divided by the number of classrooms. The standards are the ones the annex printed in 2015.

10. 16. Learner-Toilet ratioYear-end only

    Description: Comparison of the actual ratio of learners to functional toilets against standards (50:1); Total number; By gender; Current year. Period of Reporting: Year-end. Data Presentation: Line graph. Data Source/Forms: EBEIS: Facilities and Structures.

    Table B.2.3 of Annex 1A, marked [SRC.16.], counts the functional toilets for male and for female learners. Count only toilets that work: the ratio is of learners to “functional toilets”, against the standard the annex printed in 2015.

11. 17. Learner-Seat ratioYear-end only

    Description: Comparison of the actual ratio of learners to seats against the standard (1:1); Total number; Current year. Period of Reporting: Year-end. Data Presentation: Line graph. Data Source/Forms: Consolidated Report on Desk/Armchairs for ES and SS; EBEIS.

    Table B.1.2 of Annex 1A, marked [SRC.17.], takes the total number of seats in all classrooms. The ratio is total enrollment divided by that number.

School Improvement Plan Guidebook (DO 44, s. 2015), Annex 11, SRC Summary of Information. The asterisk is the annex’s: “*Data not found in the EBEIS”.

Status of School Projects2 items

Two items on how far the school’s projects have come, and on what its stakeholders have done on their own.

What belongs here

“Status of School Projects – captures the progress of implementation of various school projects (e.g. AIP project on raising the literacy rate of the learners)”SIP Guidebook, p. 30

When it is reported

Every item here is reported at mid-year and at year-end.SIP Guidebook, Annex 11

Where the data is

In the Project Teams’ progress reports on the Project Monitoring Report Form: “Update the previously reported SRC using the data from project and annual progress reports and other relevant data sources.”SIP Guidebook, Step 11 (p. 28)

1. 18. Status of Annual Implementation Plan (AIP)/Continuous Improvement (CI) Projects*Mid-year and year-end

   Description: The progress of CI projects; Data sets may differ depending on what the school wants to present; Current year. Remarks: The school will decide which major projects to put in the SRC but our recommendation is to report the top 3 priority projects; Include the report on baseline, and also the endline when applicable. Period of Reporting: Mid-year; Year-end. Data Presentation: Graphs may differ.

   Section E of Annex 1A, the School-Community Data Template, marked [SRC.18. & SRC.19.], lists each project with its implementer, duration, target and status. The Project Teams’ progress reports feed it at mid-year and at year-end; the annex names no form as its source.

   “The progress reports shall be consolidated to serve as inputs to the SRC, which shall be presented to the stakeholders during midyear and yearend.”

2. 19. Other stakeholders’ accomplishments*Mid-year and year-end

   Description: Reports done by other stakeholders on their initiatives/activities independent from the PIA/CI projects (e.g. activities of the SGC, SPG/SSG, etc.); Data sets may differ depending on the initiatives/activities of the stakeholders; Current year. Remarks: The school may choose the top 3 stakeholder accomplishments/initiatives/activities. Period of Reporting: Mid-year; Year-end. Data Presentation: Graphs may differ.

   Section E of Annex 1A takes projects “implemented by the school and other stakeholders”; this item is for the stakeholders’ own. The annex’s examples are the council and the learner government, and the order on the School Governance Council has the council’s semi-annual report integrated in the card.

   “submit SGC semi-annual accomplishment report including an action plan, through and with the approval of the School Head, to Schools Division Superintendent (SDS) and LGUs and integrate it in the SRC”

School Improvement Plan Guidebook (DO 44, s. 2015), Annex 11, SRC Summary of Information. The asterisk is the annex’s: “*Data not found in the EBEIS”.

School Improvement Plan Guidebook (DepEd Order No. 44, s. 2015), pp. 28 to 30 and Annexes 1A and 11; DepEd Order No. 008, s. 2019, Sec. VI.A; DepEd Order No. 007, s. 2024; DepEd Order No. 026, s. 2022

Which items are reported at mid-year, and which only at year-end

The two cards of a year are not the same card printed twice. “The information to be reported for mid-year and year-end are listed in the SRC Summary of Information” (DO 44, s. 2015, Encl., Sec. V.B.3), and “the period of reporting of some information is done only once” (Guidebook, Step 11).

Nine items appear on both cards: items 1, 2, 4, 5, 6, 10, 13, 18 and 19. They are the things that move within a year and that stakeholders can act on at once: how many learners are enrolled and how many are wasted, what training teachers have had, what money has come in, what awards were won, how learners read before and after an intervention, who attended and who gave, and how the projects stand.

Ten items appear at year-end only: items 3, 7 to 9, 11, 12 and 14 to 17. They are measured once, when the year closes: the shortage or excess of learners’ materials, dropouts by cause, the promotion rate, national test results, the SBM assessment, the Child-Friendly School Survey result and the four ratios of learners to teachers, classrooms, toilets and seats.

A mid-year card with nine items is complete. A year-end card needs all nineteen.

Enrollment is the one item that changes source between the two cards: beginning-of-school-year data at mid-year and end-of-school-year data at year-end, and “Year-End data can be a comparison with the Mid-Year data” (Annex 11, item 1).

Where the numbers come from

The school does not gather data for the SRC separately. “Most of the information needed to create the SRC are already found in the School-Community Data Template. You just have to turn them into graphs or charts” (Guidebook, Activity 1.1). The template, Annex 1A, carries codes for this purpose: “We have included codes (ex. [SRC.1.]) in the template so you will know which data sets you can use for the SRC. In the code, the number corresponds to the item found in the SRC Summary of Information in Annex 11” (p. 29). Section G of the template, “FUND SOURCES [SRC.5.]”, is a two-column table of fund source and amount, for example.

Annex 11 marks eight of the nineteen items as “Data not found in the EBEIS”, the information system schools reported to in 2015: learners’ materials, teachers’ professional development, funding sources, awards, the Child-Friendly School Survey, stakeholders’ participation and the two project items. These are the items a school has to keep its own records for during the year: attendance sheets of assemblies and activities, the count of contributions in cash, in kind and in volunteer hours, the list of trainings attended, the financial reports. A school that keeps none of these in October has little to show under items 4, 5, 13, 18 and 19 at mid-year.

Two items leave the choice to the school. For item 18, “The school will decide which major projects to put in the SRC but our recommendation is to report the top 3 priority projects”, with the baseline and, where there is one, the endline. For item 19, the reports are those “done by other stakeholders on their initiatives/activities independent from the PIA/CI projects (e.g. activities of the SGC, SPG/SSG, etc.)”, and “The school may choose the top 3”. Item 19 is where the SGC’s semi-annual accomplishment report belongs, since the council is told to “integrate it in the SRC” (DO 026, s. 2022, Specific Functions, item 5).

Adding to the nineteen

A school may add what its community needs to know. The Guidebook asks only that an addition sit in the right part: profiles for “information that describes your school”, performance indicators for what “reports your school performance in terms of access, quality, and governance”, and status of school projects for what “captures the progress of implementation of various school projects” (p. 30). Learning Action Cells are named as one source: “LAC members may also include reports of their activities in the SRC” (DO 44, s. 2015, item 7). The uses of school funds are an addition that a later order requires; the section on gaps explains why.

The templates are in the blog’s SIP Guidebook and annexes page, and DepEd’s instructional video on the SRC is among the SIP instructional videos.

Who prepares, checks and signs the SRC

Who prepares it

The school does: “The School shall prepare and implement the SIP, AIP, and SRC following the processes articulated in the SIP Guidebook” (DO 44, s. 2015, Encl., Sec. VI). Within the school the work passes through two hands.

1. The first SRC of a planning cycle is made by the school head’s data team, before the planning team meets. “Before the start of the planning session, the school head and a selected team are responsible for the conduct of preparatory activities like gathering and consolidating data and information”, and “In preparation for your meeting with the SPT, create the SRC according to the minimum information found in the SRC Summary of Information in Annex 11” (Guidebook, Activity 1.1).
2. After that, the SPT prepares it, in three steps (Guidebook, p. 30). It extracts the data, using Annex 11 as its list. It “analyzes the data and writes the interpretation below the graph or chart using the language most easily understood by stakeholders. The mother-tongue may be used.” Then it lays out the graphs and the interpretations on a template.

The mid-year and year-end cards are updates, fed by project monitoring: “The progress reports shall be consolidated to serve as inputs to the SRC, which shall be presented to the stakeholders during midyear and yearend. Update the previously reported SRC using the data from project and annual progress reports and other relevant data sources” (Guidebook, Step 11). The SPT is led by the school head and has a learner, a teacher, a parent, a barangay or LGU representative, a member of the barangay’s disaster council and a member of the school’s Child Protection Committee, and at least one of its members should sit on the school’s council (Guidebook, Activity 1.2). The SIP guide covers the team and the eleven steps around it.

DO 029, s. 2022 places the duty on the school head by name. The school head shall “Prepare school M&E reports for dissemination to internal and external stakeholders such as the School Report Card (SRC), Transparency Board, Learning Action Cells (LAC), among others” (Sec. VIII, School M&E System, item i).

What teachers may be asked to do

DO 006, s. 2025 limits the forms and reports teachers accomplish “to those required for their teacher ancillary tasks and teaching-related assignments as provided in Enclosure Nos. 1 to 3” (item 4). The SRC, the SIP and the AIP are in none of the three enclosures. A teacher who sits on the SPT is covered by item 5:

“In cases where teachers are members of groups, teams, or councils organized for stakeholder engagement, such as the School Planning Team (SPT), School Governance Council (SGC), and/or Parent-Teacher Association (PTA), among others, they may be required to accomplish forms and reports related to their duties as members of these groups. However, as may be practicable, other members aside from teachers shall assume primary responsibility for these forms and reports. Furthermore, the school heads must ensure that under no circumstances shall teachers’ workload be adversely affected in the performance of duties in these groups.”

So a class adviser cannot be assigned the SRC as a form, and the teacher on the SPT helps with it as a member, not as its clerk. Teachers already produce much of what the card draws on: the school register, the attendance and promotion forms, and the reading and numeracy assessment results are among the forms in the order’s enclosures. The school head and the non-teaching staff turn those into the card. The teacher workload guide sets the forms order beside the other workload rules.

What form it takes

The content is fixed and the format is free. “SRC information should be presented through graphs and charts with corresponding interpretations below to help the stakeholders understand these better. The interpretation should be written using the language most easily understood by the stakeholders” (Encl., Sec. V.B.1). And: “The school may produce their SRC in the form of a booklet, brochure, or any form they want as long as the SRC is visually appealing and comprehensible and the minimum indicators are presented.”

The Guidebook offers a basic layout (Annex 12A) and a booklet (Annex 12B), “depending on your resources and skills”. Each graph in the basic template sits over the instruction “Write interpretation of the data.” The interpretation is the part parents read. A sentence in the language of the community that says what the bar chart means and what the school asks of them does more than the chart. SIP Communication Plan: Structure, Style and a Sample shows how to write such sentences.

Who checks it

No DepEd text names a validator of the SRC. The check is in the signatures, which exist “to ensure its ownership and accuracy”. At the division, the School Governance and Operations Division (SGOD) monitors “the publication and reporting periods of the SRC” (Encl., Sec. V.B.4); what it does with the cards is in the section on the division below.

Who signs it

“Once the SRC is prepared, it shall be signed by the School Head, Parents-Teachers Association (PTA) President, Student Body President, Teacher Representatives or Teacher Club President, and the School Governing Council Chair to ensure its ownership and accuracy.” (DO 44, s. 2015, Encl., Sec. V.B.1)

Three things about that sentence need care.

• The guidelines name five; the Guidebook and the form name four. The Guidebook’s third step has “the School Head, PTA President, Student Body President, and Teacher Representative” sign “to certify its accuracy”, and the Annex 12A form prints four lines under “Certified Accurate:”. The guidelines govern, so the council’s signature belongs on the card. A school that uses the Annex 12A form adds a fifth line.
• The titles have changed. The form’s “PTCA President” is the PTA President, and its “Student Government President” is the president of the school’s learner government, which DO 006, s. 2025 lists as the “Supreme Elementary/Secondary Learner Government”. The council is now the School Governance Council.
• The council no longer has one chair. Which of its two co-chairpersons signs is one of the gaps set out below.

The signature is a certification. Each signatory vouches that the figures are the school’s real figures, which is why the PTA President and the learner government’s president should see the data and not only the finished page. The SIP itself has a different rule: it “shall be signed by all the SPT members” (Encl., Sec. V.A.2).

When the SRC is presented, and to whom

The rule: at least twice, at general assemblies

“At the minimum, the SRC shall be presented twice: during the mid-year (October) and year-end (March) general assemblies.” (DO 44, s. 2015, Encl., Sec. V.B.3)

The Guidebook states the same frequency more softly: “It is recommended that the reporting of the SRC to stakeholders should be done at least twice in a school year: during midyear and yearend” (p. 29). The guidelines’ “shall” governs. Two is a floor; a school may present more often.

The card is presented, not only handed out. The assembly hears it explained and is asked what it thinks. The calendar order for SY 2024-2025 put that purpose in words that are no longer in force but still describe the practice: the assemblies were “to present the School Report Cards (SRC) and consult stakeholders on how to better achieve the school’s vision, goals, and objectives”.

What the school calendar said, year by year

From SY 2020-2021 the yearly calendar order repeated the duty. For SY 2022-2023 to SY 2024-2025 it had public schools present the SRC at three assemblies: at the start, the middle and the end of the school year. In 2025 the sentence disappeared.

Each calendar order before 2025 covered one school year and is spent. DO 012, s. 2025 was a multi-year order, and DO 009, s. 2026 “expressly repeals” it “in its entirety” (item 5). Nothing in either order touches DO 44, s. 2015. Its rule remains the minimum of two presentations, at general assemblies, with the items Annex 11 lists for each.

A third presentation at the opening of classes is no longer required by any national text. It is still a sound use of the opening assembly, since last year’s year-end card is ready by then.

Placing the two presentations on the three-term calendar

DO 44, s. 2015 gives its months in parentheses, October and March, and they fit the school calendar of 2015. SY 2026-2027 runs from June 8, 2026 to April 8, 2027, in three terms. As of November 13, 2026 no DepEd order or memorandum moves the SRC’s two dates onto the three-term calendar. Two facts from the calendar itself help a school place them.

• Mid-year is still October. By the calendar’s count of class days, 69 fall in Term 1 and 33 more by the end of October, so the 101st of the year’s 201 class days falls in the last week of October 2026. The middle-of-school-year assessments, the reading assessments among them, also finish then: their testing window closes on October 19 to 23, 2026 (DO 009, s. 2026, calendar of activities).
• The year closes in April. The Term 3 examinations for most grade levels are on March 22 and 23, 2027, grades are computed through March 31, and the year ends on April 8, 2027 with a PTA meeting and the distribution of learners’ report cards. The year’s promotion and dropout figures are not final before the last days of March. For SY 2020-2021 the calendar order set “Mid-year (October) and Year-end (April) General Assemblies”.

What follows is advice, since no text says it. Hold the mid-year presentation in the last weeks of October, or as soon after as an assembly can be called, and the year-end presentation in Term 3’s End-of-Term Block, March 24 to April 8, 2027, as late in it as an assembly can be called. A presentation in March still follows the order’s words. A school that has not yet presented its mid-year card this school year should not fold it into the year-end one. The PTA meeting of December 15, 2026 is the next day on the calendar when parents are already in school. Where a division memorandum sets dates, follow it; a division may add to the order’s minimum, and its dates bind its own schools.

One practical limit bears on the year-end card. Teachers’ 30-day break runs from April 9 to May 9, 2027, and the card is due at the division by the second week of May. The SPT has to finish and sign the year-end SRC before the break begins.

Who must hear it

DO 44, s. 2015 speaks of “internal and external stakeholders” at general assemblies. DO 008, s. 2019 is more exact about money. Using the SRC, the school head must “formally communicate/present the sources and uses of school funds to the following stakeholders; (a) faculty and staff of the school, (b) the PTA, (c) the SGC, and (d) local stakeholders who are active partners of the school (i.e. barangay officials, CSO groups, alumni association)” (Sec. VI.A, item 5).

A parents’ meeting reaches one of those four. The faculty and staff, the council, and the barangay officials and partners must be reached too. The simplest way is one assembly to which all four are invited by name. Where that cannot be arranged, a faculty meeting and a council meeting at which the same card is presented complete the list. A PTA General Assembly is a natural occasion: the PTA’s board convenes it “at least two (2) times a year”, and “it is highly encouraged that such SPTA-GA meetings be called on the same date and be held prior to the actual distribution of Report Cards to the learners” (DepEd Order No. 013, s. 2022, Sec. 12.2). The school’s general assembly and the PTA’s are different bodies, so the invitation should say that the school is presenting its report card to all stakeholders.

No text in force states whether the presentation may be held online. The calendar orders that allowed “in-person, online, or hybrid modality” are spent. An in-person assembly, with the card posted online afterward, satisfies every reading.

The State of the School Address

Schools also meet the name State of the School Address (SOSA) for an occasion of this kind. As of November 13, 2026 no DepEd order or numbered DepEd memorandum defines the SOSA, requires it, or sets its date or contents. National texts name it three times, each time as one stakeholder event among several:

• a functional council “participates in school general assemblies, PTA conferences, stakeholder convergence, SOSA, and other stakeholder engagement activities and initiatives” (DO 026, s. 2022, Part VII.B, item 1);
• the SGC Functionality Assessment Tool repeats that list in FI9, and under FI5A accepts as an additional document the “School Head’s acknowledgment of SGC (SOSA, speeches, newsletter, etc.)”;
• the fund guidelines of a pilot program, DepEd Order No. 021, s. 2021, list an “Updated School Report Card (SRC)” and a “State of the School Address (SOSA) Face to Face or on stream” among the documents that show a leadership network between a school and its community.

A SOSA is therefore a division’s or a school’s choice of occasion. Where a division memorandum requires one, it binds that division’s schools. A SOSA at which the school head presents the SRC’s items for the period to a general assembly meets DO 44, s. 2015. A speech without the card does not.

Sharing it more widely

Presentation is required; wider sharing is encouraged. “The schools are encouraged to disseminate copies of the SRC to the general public through different means (e.g., on bulletin boards, school website, and in school newsletters)” (Encl., Sec. V.B.3). The Guidebook lists posting “in school or Division websites, bulletin boards, and in other public areas”, space in the school paper or newsletter, and “Reproduction of enough copies for distribution to the general public” (p. 30).

Posting the SRC is thus a good practice, not a duty. The duty to post attaches to funds and to the council’s papers, on the Transparency Board. An SRC placed on the school’s social media page falls under the media guidelines of DepEd Order No. 007, s. 2026: information posted on social media “shall be approved for release by the Head of Office” (Encl., Sec. V.B.5.a, item v), and photographs of learners need consent (see “What must stay off the SRC and the board” below).

Where the SRC goes: the division, and who monitors it

The year-end SRC is submitted every year, with the planning papers. In the first year of a three-year SIP cycle the school passes the SIP, the first year’s AIP, the Project Monitoring Report forms of the year just ended and the year-end SRC. In the second and third years it passes the new AIP, the monitoring forms and the year-end SRC. “Note that the year-end SRC is also submitted each year to provide the SDO a summary of the progress of project implementation and the status of the school” (DO 44, s. 2015, Encl., Sec. V.A.3).

The order prints the deadline in bold: “These documents are expected to be collected no later than the second week of May to give sufficient time for the SDO to coach and mentor the schools before they launch their projects for the school year. Documents passed to the SDO are for their reference as they coach the schools and monitor the implementation of the SIP.” In 2027, counting May 8 to 14 as the second week, its school days are May 10 to 14. The mid-year card is not submitted.

The division uses the card to decide what help a school needs: “the school provides the SDO a copy of the year-end SRC for them to better determine the appropriate support and guidance they should give to the school” (Sec. V.B.3). Monitoring follows the SIP’s: “the publication and reporting periods of the SRC are monitored together with the SIP and AIP by the SDO through the SGOD and by the Central Office through BHROD-SED and OPS” (Sec. V.B.4), that is, the School Effectiveness Division of the Bureau of Human Resource and Organizational Development and the Office of Planning Service.

DM 160, s. 2016 shows what that monitoring looked like when DepEd last set it out. Each division was to keep a shared folder, “organized by school year”, holding the cover page or a full copy of every school’s SRC, and the SGOD was to fill in an SRC Monitoring Sheet with one line for each school and one count: the “Number of SRC Data Present”. The memorandum also said what a low count should lead to: “The SGOD must provide technical assistance to schools in developing their SRCs especially to those having trouble in developing their SRCs, if the minimum 19 SRC data are not present or if the schools have not started yet the development of the SRC” (item 6). The response to an incomplete card was help.

The calendar orders for SY 2023-2024 and SY 2024-2025 named the Planning Service as the office monitoring the assemblies. With those orders spent, the offices in DO 44, s. 2015 are the ones that remain.

What the Transparency Board is, and what the school head posts on it

The definition and the place

“Transparency board - a publicly accessible tool that can be seen in the school vicinity where information on the sources, intended use, and actual utilization of school funds, among others, shall be posted and updated regularly.” (DO 026, s. 2022, Part III, item 20)

The Financial Management Operations Manual says where it stands: “A unique feature requiring transparency in school operations is the mandated posting of the use of school MOOE and other funds of the school in a transparency board that each school should have. This transparency board must be located in a place open to public view and frequented by the school’s stakeholders” (p. 132). A board inside the school head’s office, or behind a locked gate after class hours, is not in such a place.

The five duties in DO 008, s. 2019

Section VI.A of the order lists what “Principals/School Heads/Teachers-in-Charge shall” do. The first five items are one chain, from declaring to posting to presenting.

1. Declare every source. “Declare all sources of funding of the school, which include school MOOE allocation, private donations, grants from development partners, funding support from local government units (i.e. Special Education Fund) and other government agencies, funding support from local stakeholders such as School Governing Councils (SGC), Parent-Teacher Associations (PTA), civil society organizations (CSO), alumni associations, revenue from school canteen operations, and other income generated from the disposal of assets, rent, or collection of fees as per applicable provisions of the General Appropriations Act.” Donations in kind are included: the report “shall include not only the amounts of funding received by the school but also details on quantity and description, if such donations are received in kind”.
2. State the intended use and its timing. “Outline the intended utilization of the abovementioned funds, including the timing of such utilization of funds or donations in kind, consistent with its SIP, in its report on sources and uses of school funds”.
3. Name the suppliers. The report “shall include the names of suppliers and service providers where there is procurement of goods and services against school funds”. The item cites Republic Act No. 9184, which Republic Act No. 12009 has since replaced; School Procurement Under RA 12009 covers the present rules.
4. Post, and renew every three months. “Post information on the sources, intended use and actual utilization of school funds in the Transparency Board that must be publicly accessible and must be updated every three (3) months”.
5. Present through the SRC to the four audiences named above.

The order reaches every fund the school handles, not MOOE alone. Its title covers “Other Funds Managed by Schools”, and item 1 lists them. A fund created later is school money like any other. The School Innovation and Improvement Fund released to non-implementing schools under DepEd Memorandum No. 048, s. 2026 has its own quarterly report to the division and no posting rule of its own. It is a source to declare and post under DO 008, s. 2019, though the memorandum does not say so.

The board therefore has three columns of substance for each source: what came in, what it is meant for, and what has been spent or used. The intended use comes from the AIP, since school MOOE funds “activities as identified in the approved School Improvement Plan (SIP) for implementation in the current year and as specifically determined in the Annual Implementation Plan (AIP)” (Sec. V.D, item 1). The actual utilization comes from the school’s cash disbursement records. DepEd School MOOE: Allowable Expenses and Liquidation explains both.

What a breach leads to

“Any DepEd personnel who will violate any provision of this Order shall be dealt with administratively, pursuant to DepEd Order No. 49, s. 2006” (Sec. VIII, item 1), which is DepEd’s rules of procedure in administrative cases. The council has standing to act: “The School Governance Council may prepare a report on any irregularity or violations of these implementing guidelines, and should be filed to the proper disciplining authority” (Sec. VIII, item 2). DO 026, s. 2022 gives the council a like function for its own guidelines (Specific Functions, item 9). A board that has shown the same figures since June is a violation that any parent can see from the gate. The procedure for such cases is in the guide to DepEd administrative cases.

What goes on the board, rule by rule

Several orders add postings of their own. Some name the Transparency Board. Others name a bulletin board or a conspicuous place, which a school may meet on the same board or on another.

Only the first six rows name the Transparency Board. The canteen’s postings and the PTA’s go on a bulletin board, and the PTA’s board is the PTA’s own. What the PTA or the canteen gives to the school is still a source the school head declares on the school’s board: DO 008, s. 2019 lists “Parent-Teacher Associations (PTA)” among the local stakeholders whose funding support is declared, and “revenue from school canteen operations” beside it. The canteen guide lists the monthly schedules, and the guide to the council, the PTA and partners covers the PTA’s reports.

Donations and Brigada Eskwela

No order tells schools in so many words to post donations on the Transparency Board. The duty comes from reading two items of DO 008, s. 2019 together: item 1 names “private donations” as a source and asks for quantity and description of donations in kind, and item 4 says to post the sources. A set of electric fans from an alumni group goes on the board as a line with its quantity, its description and where the fans were installed.

Donations also have two reporting lines upward. RA 9155 gives the school head authority to accept donations and adds: “Such donations or grants must be reported to the appropriate district supervisors and division superintendents” (Sec. 7(E)(11)). And the 2026 Brigada Eskwela guidelines had schools report what stakeholders gave “through the DepEd Partnerships Database System (DPDS)”, with the resources generated submitted “on or before July 6, 2026” (DepEd Memorandum No. 027, s. 2026, Encl., Sec. C.1). Neither report replaces the board. The same contributions feed SRC item 13, which reports stakeholders’ attendance and their total contribution by reporting period. The Brigada Eskwela guide covers the deeds and the booking of donated property.

The list of teachers with overload pay

The posting of the overload list is a rule of DM 053, s. 2024, the memorandum that implements the teaching overload order. The memorandum states no purpose for the posting; its effect is that every teacher can see the list that goes to the division. The list concerns public employees’ compensation for official work; the section on what stays off the board explains why that is different from a learner’s record.

Other postings that are not the Transparency Board

A school’s walls carry other required postings, each under its own rule and none of them part of the Transparency Board: the Citizen’s Charter, “in the form of information billboards which shall be posted at the main entrance of offices or at the most conspicuous place” (Republic Act No. 11032, Sec. 6); the Quality Policy Statement, on “bulletin boards and/or at least three (3) conspicuous places” (DepEd Order No. 009, s. 2021); and the Learner Handbook, “posted in at least 3 conspicuous locations within the school or on the school website” (DepEd Order No. 006, s. 2026, Encl., Sec. VI). Keeping these apart from the Transparency Board keeps the money easy to find.

What the School Governance Council adds

DO 026, s. 2022 gives the council a share in both tools. One of its three functions as a feedback mechanism is to “assist the school in ensuring transparency in its operations and performance, specifically school programs and resources management” (Part V.B, item 2). Its specific functions and its officers’ duties turn that into papers.

• Quarterly reports, published. The Secretary shall “prepare quarterly reports of the activities of the SGC to the school stakeholders and publish them on the school’s Transparency Board and SRC which shall also serve as references to the development of the semi-annual report to be submitted to the SDO” (Part V.E, Secretary, item d).
• A semi-annual report, into the SRC. The council shall “submit SGC semi-annual accomplishment report including an action plan, through and with the approval of the School Head, to Schools Division Superintendent (SDS) and LGUs and integrate it in the SRC” (Specific Functions, item 5). Twice a year matches the SRC’s two presentations.
• Help in spreading school data. The council shall “support the dissemination of pertinent school data and information following a sex-disaggregated data using the School Report Card, Transparency Board” and other reports (Specific Functions, item 6).
• Decisions and election papers, posted, as in the table above.

The school head has a matching duty to the council: to “provide proper and timely information on the progress of the implementation of activities supportive of SIP” (Part VI.A, item 3). A council that is asked to sign the SRC and to help present it has to be given the figures in time to read them.

The council’s own papers are open on request. “SGC documents and minutes of meetings shall be made accessible to the public upon submission of a written request, indicating the purpose, addressed to the SGC Secretary who shall validate the request”, after which the Secretary tells the school administrator to release the document; but “the SGC shall not release highly confidential information as provided by law and DepEd policies” (Part V.M, Storage of Documents). SGC Minutes, Resolutions and Notices: How to Write Them shows the quarterly and semi-annual reports part by part.

What the SGC Functionality Assessment Tool counts: FI11

Among the order’s twelve indicators of a functional council is that it “assists the school in communicating information to the school stakeholders through the SRC, transparency board, etc.” (Part VII.B, item 3). DepEd’s assessment tool turns this into indicator FI11. The tool was issued for secondary schools as an enclosure to Memorandum DM-OUHROD-2024-0696 of April 11, 2024 and for public elementary schools as an enclosure to Memorandum DM-OUHRODI-2026-3750 of September 22, 2026.

The point for FI11 is earned on its primary sub-indicator, FI11A: “The SGC has promoted access to school data and information through Transparency Board, SRC, and other reports on operations and performance of school programs and resource management.” Its two minimum means of verification are an “SGC Resolution on access to information (school data and information)” and the “SGC’s Action Plan on promoting access to information”. A “Photo Documentation of the transparency board or bulletin board” is only an additional document, as are an advocacy plan and the “School Head’s endorsement on the use of the Transparency Board, SRC, and other reports to access school data”. The other sub-indicator, FI11B, on an alternative communication platform such as a social media page or printed newsletters, earns no point of its own.

Two points follow.

• A well-kept board does not earn FI11, and FI11 does not prove a well-kept board. The tool scores the council’s decision and plan. The board itself is the school head’s duty under DO 008, s. 2019, whatever the council’s score.
• The SRC is never a minimum document in the tool. It appears as an additional document under FI6, with the SIP and the AIP. A council’s participation in a general assembly or a SOSA is evidence for FI9, whose minimum document is the “SGC Report on the issues / concerns raised during school activities / events”.

SGC Functionality Assessment Tool: Indicators and MOVs explains the scoring, and the complete guide to the council covers how it is formed and run.

What must stay off the SRC and the board

DO 44, s. 2015 has no privacy clause; it was written for a card of totals. The limits come from the Data Privacy Act of 2012 (RA 10173) and from the DepEd orders that apply it.

The rule

The Act defines personal information as “any information whether recorded in a material form or not, from which the identity of an individual is apparent or can be reasonably and directly ascertained by the entity holding the information, or when put together with other information would directly and certainly identify an individual” (Sec. 3(g)). Sensitive personal information includes information “About an individual’s health, education, genetic or sexual life of a person, or to any proceeding for any offense committed or alleged to have been committed by such person” (Sec. 3(l)). Its processing “shall be prohibited”, except in listed cases such as the data subject’s consent or a law that provides for it (Sec. 13). Any personal information processed must be “Adequate and not excessive in relation to the purposes for which they are collected and processed” (Sec. 11(d)).

DepEd’s orders carry this to the school:

• the council “shall not disclose confidential data such as learner records and other personal information pursuant to the data privacy act and other related issuances” (DO 026, s. 2022, Limitations of SGC Authority, item 7);
• a request to inspect PTA records that “involves personal, sensitive personal, or privileged information” may be granted or denied “consistent with the provisions of RA 10173” (DO 013, s. 2022, Sec. 28.1);
• on a school’s social media pages, those who upload photographs and videos observe “the data privacy principles of legitimate purpose, proportionality, and transparency” and “Obtain the consent of the data subjects in a manner that complies with all the requisites for valid consent and is evidenced by written, electronic, or recorded means” (DO 007, s. 2026, Encl., Sec. V.B.5.b, item xiv);
• even honors are announced “observing provisions on data privacy” (DO 015, s. 2026, awards timeline, End of Term 3).

How the SRC’s own design fits

Read with these rules, Annex 11 never asks for a name. Item 2 is the “Number of learners who are severely wasted/wasted”, by gender and key stage. Item 10 is the “Total number of learners who are in the frustration, instructional, and independent levels”. Item 7 is a count and a percentage of dropouts by cause. Item 6 lists awards by title, awarding body, level and category of awardee: “Categorized into student, teacher, school head, and school awards”. The annex does not say that names are barred; it simply never calls for one. A school that fills the card as Annex 11 describes discloses nothing about an identifiable learner.

What may be shown, and what may not

The applications below follow from the provisions cited. No DepEd text lists them in this form.

A total can also identify a child. In a multigrade school with five learners in a class, a card that reports one severely wasted learner in that class tells the barangay who the child is. The Act’s test is whether identity “can be reasonably and directly ascertained”. No DepEd text sets a smallest group that may be reported. The safer course in a very small school is to report such items for the whole school or by key stage, as Annex 11’s item 2 already does, and never by class.

When someone asks for what is not posted

The board and the SRC are what a school publishes on its own. A request for a document is a different matter, governed by DepEd’s Freedom of Information Manual (DO 019, s. 2021), which is “designed to establish standard procedures and provide guidance to the central, regional, schools division offices and schools” (item 3). It rests on Executive Order No. 2, s. 2016: “There shall be a legal presumption in favor of access to information, public records and official records” (Sec. 6).

At a school, the request is received at the “Guidance Counselor’s Office or Registrar’s Office”, is forwarded to the school’s FOI Decision Maker “within one working day”, and is answered within three working days if simple and seven if complex, with a further extension that “shall not exceed 20 days counted from the date of the receipt of the request” (Secs. VI.C and VII.D). A denial is in writing, with its grounds, and may be appealed “From the school FOI DM, to the school principal” (Sec. VIII). Personal information is released only so far as it is “material or relevant to the subject-matter of the request” (EO 2, s. 2016, Sec. 7(a)). A fund report that belongs on the board is not a document to withhold from a parent who asks for it. DepEd School Records: CAV, SF10, School Forms and FOI covers the procedure in full.

Where the texts leave gaps, and the safest course at each

The orders were written years apart and do not always meet. Each row below states what the texts say as of November 13, 2026, and then a course that satisfies all of them. The last column is advice. No DepEd text states it.

Two rows deserve a further word.

On item 11. The item sits under “Performance Indicators: Governance”, and the revised SBM keeps a dimension close to it: “Governance and Accountability. The school and its community come together to take responsibility for ensuring participation, transparency, and accountability” (DO 007, s. 2024, Sec. V.B). So the item still has something true to report. The same order ended the practice of “attaching various means of verification as documentary evidence to attest to the level of practice” (Sec. V.E), so the SRC entry needs no folder behind it. The self-assessment is “ideally done during the fourth grading period of the current school year” (Sec. V.D.2). The order has not been reworded for three terms; the nearest equivalent is Term 3, in time for the year-end card. DepEd Revised SBM: DO 007, s. 2024 and the Self-Assessment covers the checklist.

On the ratios. No text has replaced the annex’s figures for the SRC. The classroom shortage is still defined by law at “a student-classroom ratio of 45:1” (Republic Act No. 7880, Sec. 3(b)), and DepEd’s water, sanitation and hygiene policy still aims at a “pupil-to-toilet ratio of 50:1 for boys and girls” (DepEd Order No. 10, s. 2016). New buildings are designed for fewer: DepEd Order No. 022, s. 2026 recommends 40 learners or fewer for a standard room (Table 1.0) and asks for at least one water closet for every 20 to 25 female students and every 25 to 30 male students (Table 5.0), as the building standards guide explains. Those are design figures for new buildings, not new SRC standards.

How the SRC and the board tie to the SIP, SMEA, SBM, MOOE, the SGC and the OPCRF

A school year with the report card and the board

The figure sets the requirements on a line, in two routes: the SRC from the gathering of its data to the division’s copy, and the board from the declaring of the school’s funds to what the council adds and what stays off. Each stop names who acts and quotes the text behind it.

Figure

The report card and the board through a year

The report card is made from the school’s data, signed, and presented at least twice a year; the board shows the school’s funds, renewed every three months, with the council’s reports and decisions. Each stop is what a text says of one step, in its own words.

School Report CardTransparency Board

Play the year

Lights each stop in turn and marks who acts.

1. School Head
2. School Planning Team
3. School
4. School Governance Council
5. Schools Division Office

School Report Card9 stops

From the school’s data to a signed card, presented at least twice a year, with the year-end card given to the division. The months are the ones DepEd Order No. 44, s. 2015 prints.

1. School HeadGather

   The School Head and a selected team gather the school’s data

   Before planning starts, “the school head and a selected team are responsible for the conduct of preparatory activities like gathering and consolidating data and information”. The School-Community Data Template (Annex 1A) is where most of the card’s data are found, under codes such as “[SRC.1.]”.

   When “The estimated duration for this is two weeks.”

   SIP Guidebook, Step 1, Activity 1.1 (p. 8), and p. 29

2. School Planning TeamPrepare

   The School Planning Team turns the data into graphs and plain words

   The team “extracts the data”, then “analyzes the data and writes the interpretation below the graph or chart using the language most easily understood by stakeholders. The mother-tongue may be used.” The templates in Annexes 12A and 12B are suggested: the guidelines allow “any form they want as long as the SRC is visually appealing and comprehensible and the minimum indicators are presented”.

   SIP Guidebook, p. 30; DO 44, s. 2015, Encl., Sec. V.B.1

3. School Planning TeamMonitor and update

   The team checks the projects and updates the card

   In the guidebook, “the SPT will monitor progress at the middle and end of the implementation period”. The Project Teams’ progress reports “shall be consolidated to serve as inputs to the SRC”, and the team is told to “Update the previously reported SRC using the data from project and annual progress reports and other relevant data sources.”

   When At its top the Project Monitoring Report Form prints “Scheduled Dates of Monitoring”, with a blank for “Mid-year” and one for “Year-end”.

   SIP Guidebook, Step 11 (p. 28)

4. School HeadSign

   The School Head signs the card with four others

   The guidelines name five: the card “shall be signed by the School Head, Parents-Teachers Association (PTA) President, Student Body President, Teacher Representatives or Teacher Club President, and the School Governing Council Chair to ensure its ownership and accuracy”. The guidebook’s third step and the “Certified Accurate:” lines of Annex 12A name four and leave out the council, which now has two Co-Chairpersons; no text says which of them signs.

   When “Once the SRC is prepared”

   DO 44, s. 2015, Encl., Sec. V.B.1; SIP Guidebook, p. 30, and Annex 12A; DO 026, s. 2022, Part V.E

5. SchoolPresent

   At mid-year, the school presents the card at a general assembly

   “At the minimum, the SRC shall be presented twice: during the mid-year (October) and year-end (March) general assemblies.” The mid-year card carries the nine items whose “Period of Reporting” in Annex 11 prints both “Mid-year” and “Year-end”.

   When The month is the one the 2015 guidelines print: “mid-year (October)”. “The SY 2026–2027 shall formally open on Monday, June 8, 2026, and end on Thursday, April 8, 2027”, in three terms; the order that says so names no assembly for the card, and as of November 13, 2026 no DepEd order has moved the month.

   DO 44, s. 2015, Encl., Sec. V.B.3; SIP Guidebook, Annex 11; DO 009, s. 2026, par. 4

6. SchoolPresent

   At year-end, the school presents all nineteen items

   The second of the two presentations is at the “year-end (March)” general assembly. Every item is due then: “the period of reporting of some information is done only once”, and for ten items that once is year-end.

   When The month is the one the 2015 guidelines print: “year-end (March)”. School year 2026–2027 is to “end on Thursday, April 8, 2027”; as of November 13, 2026 no DepEd order has moved the month.

   DO 44, s. 2015, Encl., Sec. V.B.3; SIP Guidebook, Step 11 (p. 28), and Annex 11; DO 009, s. 2026, par. 4

7. SchoolDisseminate

   The school may post the card and hand out copies

   Posting the card is encouraged, not required: “The schools are encouraged to disseminate copies of the SRC to the general public through different means (e.g., on bulletin boards, school website, and in school newsletters).” Among the guidebook’s ways is “Posting of SRC in school or Division websites, bulletin boards, and in other public areas.”

   DO 44, s. 2015, Encl., Sec. V.B.3; SIP Guidebook, p. 30

8. SchoolSubmit

   The school gives the division its year-end card

   “Note that the year-end SRC is also submitted each year to provide the SDO a summary of the progress of project implementation and the status of the school.” It goes with the Annual Implementation Plan and the Project Monitoring Report forms, and in the first year of a cycle with the School Improvement Plan.

   When “These documents are expected to be collected no later than the second week of May”

   DO 44, s. 2015, Encl., Sec. V.A.3

9. Schools Division OfficeMonitor

   The division watches when the card is published and reported

   “Given that the SRC is already integrated with the SIP process, the publication and reporting periods of the SRC are monitored together with the SIP and AIP by the SDO through the SGOD and by the Central Office through BHROD-SED and OPS.” The division has the year-end copy “to better determine the appropriate support and guidance they should give to the school”.

   DO 44, s. 2015, Encl., Sec. V.B.4, and Sec. V.B.3

Transparency Board9 stops

What DepEd Order No. 008, s. 2019 puts on the board and how often, and what the School Governance Council adds to it and keeps off it under DepEd Order No. 026, s. 2022.

1. School HeadDeclare

   The School Head declares every source of the school’s funds

   The first duty is to “Declare all sources of funding of the school”: school MOOE, private donations, grants from development partners, the support of local governments and other agencies, the support of local stakeholders such as the council, the PTA, civil society organizations and alumni associations, canteen revenue, and income from the disposal of assets, rent or fees. For donations in kind, the report gives “details on quantity and description”.

   DO 008, s. 2019, Sec. VI.A, item 1

2. School HeadOutline

   The report says what each fund is for, when, and who is paid

   The School Head is to “Outline the intended utilization of the abovementioned funds, including the timing of such utilization of funds or donations in kind, consistent with its SIP”. Where the school buys, the report “shall include the names of suppliers and service providers”.

   DO 008, s. 2019, Sec. VI.A, items 2 and 3

3. School HeadPost and update

   Sources, intended use and actual use go on the board

   “Post information on the sources, intended use and actual utilization of school funds in the Transparency Board that must be publicly accessible and must be updated every three (3) months”. The order on the council defines the board as “a publicly accessible tool that can be seen in the school vicinity”.

   When “every three (3) months”. The order does not say from which day the months are counted.

   DO 008, s. 2019, Sec. VI.A, item 4; DO 026, s. 2022, Part III, item 20

4. School HeadPresent

   The same funds are presented through the report card

   “Using the School Report Card, formally communicate/present the sources and uses of school funds” to four audiences: “(a) faculty and staff of the school, (b) the PTA, (c) the SGC, and (d) local stakeholders who are active partners of the school (i.e. barangay officials, CSO groups, alumni association)”.

   DO 008, s. 2019, Sec. VI.A, item 5

5. School HeadCall the election

   The council’s election is announced on the board

   “The School Head shall call for the election of SGC Officers”. “Announcements of schedule of election activities and names of candidates shall also be posted on the transparency board and other public areas within the school vicinity”, and so shall the resolution proclaiming the officers-elect, which the School Head signs.

   When The election is “on or before the sixth week after the opening of classes”; notice of the call is posted “two (2) weeks before the election”.

   DO 026, s. 2022, Part V.I

6. School Governance CouncilPublish

   The council’s Secretary publishes its quarterly reports

   The Secretary shall “prepare quarterly reports of the activities of the SGC to the school stakeholders and publish them on the school’s Transparency Board and SRC”.

   When “quarterly reports”; at the minimum the council’s own meetings “shall be held quarterly”.

   DO 026, s. 2022, Part V.E, Secretary, items d and e, and Part V.M, Meetings

7. School Governance CouncilPost

   The council posts its decisions

   A decision of the council “shall be in writing, signed by the SGC members and posted on the transparency board”. The order says it a second time: “The SGC shall post on the transparency or bulletin board the resolutions/decisions.”

   DO 026, s. 2022, Part V.M, Decisions, and Storage of Documents

8. School Governance CouncilPromote access

   The council is scored on access to the school’s data

   A council is functional when it “assists the school in communicating information to the school stakeholders through the SRC, transparency board, etc.”. The assessment tool counts this: “The SGC has promoted access to school data and information through Transparency Board, SRC, and other reports on operations and performance of school programs and resource management.” Its minimum documents are an “SGC Resolution on access to information (school data and information)” and the “SGC’s Action Plan on promoting access to information”; a “Photo Documentation of the transparency board or bulletin board” is an additional one.

   DO 026, s. 2022, Part VII.B, item 3; SGC Functionality Assessment Tool, FI11A

9. School Governance CouncilKeep off

   The council may not disclose a learner’s record

   The council “shall not disclose confidential data such as learner records and other personal information pursuant to the data privacy act and other related issuances”. That Act counts information about a person’s “health, education, genetic or sexual life” as sensitive personal information; none of the report card’s nineteen items asks for a learner’s name.

   DO 026, s. 2022, Part V.M, Limitations of SGC Authority, item 7; RA 10173, Sec. 3(l)(2); SIP Guidebook, Annex 11

DepEd Order No. 44, s. 2015 and the School Improvement Plan Guidebook; DepEd Order No. 008, s. 2019, Sec. VI.A; DepEd Order No. 026, s. 2022; DepEd Order No. 009, s. 2026; SGC Functionality Assessment Tool, FI11A

For SY 2026-2027 the dates below come from the calendar in DO 009, s. 2026. Where a row places a duty of DO 44, s. 2015 or DO 008, s. 2019 on a date, the placement is advice, as explained above.

The three-term calendar itself is explained in DepEd Three-Term School Calendar 2026-2027: DO 009 Guide.

What this means for school heads

What to do, in order

1. Name who does what, in writing. The SPT prepares the SRC. The school head, with the administrative officer or other non-teaching staff, keeps the board. The SGC Secretary prepares the council’s quarterly reports. No class adviser is given the SRC or the board as a form.
2. Keep the eight school-kept items alive all year. Attendance sheets for every assembly and activity, a running record of contributions in cash, in kind and in volunteer hours, the list of trainings teachers attended, awards received, and the Project Monitoring Report forms. They cannot be rebuilt at year-end.
3. Renew the board every quarter, with every source, its intended use, its actual use and the suppliers paid. Date it, sign it and photograph it.
4. Give the signatories the figures before the page. The PTA President, the learner government’s president, the teachers’ representative and the council’s chair (both co-chairpersons, on the course set out above) certify accuracy. Show them the data sheet a week ahead.
5. Present twice, to all four audiences. Mid-year with nine items, year-end with nineteen, each with sources and uses of funds. Record the attendance; it is itself data for item 13.
6. Write the interpretations in the community’s language, one or two sentences under each graph: what it shows, and what the school asks of its stakeholders.
7. Send the year-end SRC to the division with the AIP and the monitoring forms by the second week of May.
8. Open the next planning round with the latest card.

Records to keep

• Each signed SRC, mid-year and year-end, with the data sheet behind it and the attendance sheet and minutes of the assembly where it was presented.
• A dated photograph of every board posting, with the report on sources and uses it was drawn from.
• The council’s resolution and action plan on access to information, its quarterly and semi-annual reports, and proof that its decisions were posted.
• The transmittal of the year-end SRC to the SDO.

What a school head may and may not do

The standards this work serves

The Philippine Professional Standards for School Heads (DepEd Order No. 024, s. 2020) describe school heads in Domain 2 as people who “establish a culture of transparency and accountability in the continuous delivery of basic education services”. The board is the plainest test of strand 2.2, financial management (Domain 2). The SRC serves strand 1.7, monitoring and evaluation processes and tools (Domain 1), and strands 5.4 and 5.5, communication and community engagement (Domain 5). RA 6713 for DepEd School Heads: Ethics and Internal Control treats the board as an internal control, and Education Data, Transparency and Research: EDCOM II sets school-level transparency beside the national picture.

How the NASH may test this

The items below are original practice items, scored 3 (Relational), 2 (Multistructural), 1 (Unistructural) or 0 (Prestructural). An option that breaks a rule scores 0.

Question 1

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

You are the school head of a non-implementing elementary school in a coastal barangay. In mid-October, the Transparency Board near the gate still shows only the year’s MOOE allocation, posted in June. Since then the school has spent four months of MOOE, received 40 armchairs from an alumni association and a share of canteen income. The mid-year general assembly is two weeks away, and a senior teacher proposes to leave the board as it is and show everything in the School Report Card at the assembly. What is the most appropriate action?

• A. Update the board now with the MOOE allocation and what has been spent of it, and keep the canteen share and the armchairs for a later posting, once the school’s records are complete.
• B. Update the board now with every source, what each was planned for and what was spent, listing the armchairs by number and kind, then present the same in the School Report Card.
• C. Remove the June posting and keep the financial records in the office, releasing them to any parent who submits a written request stating why the figures are needed.
• D. Post the MOOE received and spent and the canteen share on the board this week, then report these in the School Report Card, listing the armchairs only as a donation received, without number or kind.

Answer and explanation: Question 1

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

• A (1 point, Unistructural). It renews the board at once, but for the MOOE alone: the canteen share and the donation in kind stay undeclared, and nothing is presented through the School Report Card.
• B (3 points, Relational). It renews the board with all sources, their intended use under the school plan and their actual utilization, includes the donation in kind with its quantity and description, and then presents the same figures through the School Report Card.
• C (0 points, Prestructural). The order requires the information to be posted on a board that is publicly accessible; taking it down and releasing figures only on request sets the rule aside.
• D (2 points, Multistructural). It renews the board at once and reports the cash sources and their use through the School Report Card as well, but it names the donation in kind without the quantity and description the order asks for, and it leaves out what each fund was planned for.

Why. This aligns with Career Stage 2 expectations because indicator 2.2.2 asks the school head to manage finances in adherence to policies, and reporting is part of that management. DepEd Order No. 008, s. 2019 has the school head declare “all sources of funding”, including private donations with “details on quantity and description, if such donations are received in kind”, outline their intended utilization “consistent with its SIP”, post sources, intended use and actual utilization on a board “updated every three (3) months”, and present sources and uses through the School Report Card (Sec. VI.A, items 1, 2, 4 and 5). The option that lists the armchairs only as a donation received does most of this and misses that a donation in kind is declared with its quantity and description.

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

Sources: DepEd Order No. 008, s. 2019, Sec. VI.A, items 1, 2, 4 and 5; DepEd Order No. 024, s. 2020.

Question 2

Indicator 5.4.2, Communication. Career Stage 2, Situational, Moderate.

You are the school head of an integrated school on a small island. While planning the second term, the faculty observes that this year’s school calendar lists a meeting with parents at the end of each term but names no assembly for the School Report Card, and the division has set no dates. A Master Teacher proposes to skip presenting it this year and upload the card to the school’s social media page, because few parents can leave work for an assembly. What is the most appropriate action?

• A. Keep the mid-year and year-end general assemblies during class hours, as in past years, present the card at both, and post copies afterward for the parents who cannot leave work.
• B. Set the card aside for this school year and write to the division for dates, since a report that the school calendar no longer names cannot be required of schools.
• C. Present the card at two general assemblies by showing its graphs without explaining them, leaving parents to read the figures on their own from the copy uploaded afterward.
• D. Schedule a mid-year and a year-end presentation at general assemblies, on days when parents already come to school, and post copies afterward for those who cannot attend.

Answer and explanation: Question 2

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

• A (2 points, Multistructural). It meets the minimum of two presentations at general assemblies and shares copies afterward, but it keeps an hour when few parents can leave work, so the presentations reach few of the people they are for.
• B (0 points, Prestructural). The duty comes from the order on the School Report Card, which remains in effect; the calendar’s silence does not suspend it, and waiting leaves stakeholders with no report at all.
• C (1 point, Unistructural). It keeps the two presentations at general assemblies, but it shows graphs without the interpretations that help stakeholders understand them, and it does nothing for the parents who cannot attend beyond an upload.
• D (3 points, Relational). It meets the minimum of two presentations at general assemblies, chooses days that fit the parents’ circumstances, and adds the wider sharing the order encourages.

Why. This aligns with Career Stage 2 expectations because indicator 5.4.2 asks the school head to communicate effectively with parents and other stakeholders through positive use of communication platforms. DepEd Order No. 44, s. 2015 remains in effect “unless sooner repealed, amended, or rescinded” (item 9) and provides that “At the minimum, the SRC shall be presented twice: during the mid-year (October) and year-end (March) general assemblies”, while schools “are encouraged to disseminate copies” by other means (Encl., Sec. V.B.3). The card’s graphs come “with corresponding interpretations below to help the stakeholders understand these better” (Encl., Sec. V.B.1). The option that keeps the assemblies during class hours meets the minimum and shares copies afterward, but it does not fit the presentations to parents who cannot leave work.

Indicator 5.4.2: Communicate effectively in speaking and in writing to teachers, learners, parents and other stakeholders, through positive use of communication platforms, to facilitate information sharing, collaboration and support.

Sources: DepEd Order No. 44, s. 2015, item 9 and Encl., Secs. V.B.1 and V.B.3; DepEd Order No. 009, s. 2026; DepEd Order No. 024, s. 2020.

Nothing in this guide reproduces or predicts examination content.

Frequently asked questions

How many times a year must a school present its School Report Card?

At least twice, at general assemblies: DO 44, s. 2015 names the mid-year (October) and the year-end (March), and no DepEd text has moved those months (Encl., Sec. V.B.3). The calendar orders that required a third presentation, at the start of the year, covered SY 2022-2023 to SY 2024-2025 and are no longer in force. For SY 2026-2027, late October and the last days of Term 3 (March 24 to April 8, 2027) fit both the order and the calendar.

Who signs the School Report Card?

Five signatories: the School Head, the PTA President, the Student Body President, the Teacher Representatives or Teacher Club President, and the council’s chair, “to ensure its ownership and accuracy” (DO 44, s. 2015, Encl., Sec. V.B.1). The Annex 12A form prints only four lines, so a school using it adds one for the School Governance Council. No text says which of the council’s two co-chairpersons signs; having both sign satisfies every reading.

What should be on a school’s Transparency Board, and how often is it updated?

The sources, intended use and actual utilization of all school funds: MOOE, donations in cash and in kind, LGU and Special Education Fund support, PTA and council support, canteen revenue and other income, with the suppliers paid. It “must be publicly accessible and must be updated every three (3) months” (DO 008, s. 2019, Sec. VI.A, item 4). The council’s quarterly reports, decisions and election notices, and the list of teachers with overload pay, go on the same board.

Is a State of the School Address (SOSA) required by DepEd?

No national rule requires it. As of November 13, 2026 no DepEd order or numbered memorandum defines the SOSA or sets its date; DO 026, s. 2022 and the SGC Functionality Assessment Tool only name it among stakeholder events. A division may require one for its schools. What the national order requires is the presentation of the SRC at two general assemblies, which a SOSA can serve.

Can a school post the names of struggling readers or malnourished learners?

No. A named learner’s reading level or nutritional status is sensitive personal information about education or health (RA 10173, Sec. 3(l)), and the council “shall not disclose confidential data such as learner records and other personal information” (DO 026, s. 2022, Limitations of SGC Authority, item 7). The SRC asks only for numbers: the “Number of learners who are severely wasted/wasted” and the “Total number of learners” at each reading level (Annex 11, items 2 and 10).

Sources

DepEd issuances on the School Report Card:

• DepEd Order No. 44, s. 2015, Guidelines on the Enhanced School Improvement Planning (SIP) Process and the School Report Card (SRC), September 29, 2015: items 3, 4, 6, 7 and 9; Encl., Secs. III, V.A.2, V.A.3, V.B and VI; SIP Guidebook, Activities 1.1, 1.2 and 2.1, Step 11 and “Communicating to Stakeholders” (pp. 29 to 30); Annex 1A (School-Community Data Template), Annex 11 (SRC Summary of Information), Annex 12A (SRC Template, Basic) and Annex 12B (SRC Template, Advanced).
• DepEd Memorandum No. 160, s. 2016, Status of Implementation of the School Report Card, September 28, 2016: items 2 to 6 and the SRC Monitoring Sheet.

DepEd issuances on the Transparency Board and school funds:

• DepEd Order No. 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 Funds Managed by Schools, May 2, 2019: Secs. I, V.D, VI.A, VIII and IX.
• DepEd Order No. 60, s. 2016, Implementation of the Financial Management Operations Manual and Orientation of DepEd Financial Management Staff at the Regional, Division, and School Levels, September 2, 2016: the Manual, p. 132.
• DepEd Memorandum No. 053, s. 2024, Implementation Guidelines for DepEd Order No. 005, s. 2024, September 27, 2024: Encl. No. 1, Submission of Requirements (School Level), School Head/Non-Teaching Personnel column.
• DepEd Order No. 8, s. 2007, Revised Implementing Guidelines on the Operation and Management of School Canteens in Public Elementary and Secondary Schools, February 6, 2007: items 5.3.1, 5.3.3, 5.4.2 and 5.4.3.
• DepEd Memorandum No. 048, s. 2026, on the School Innovation and Improvement Fund for non-implementing public schools, August 3, 2026: guidelines, Secs. V and VI.
• DepEd Memorandum No. 027, s. 2026, 2026 Brigada Eskwela Implementing Guidelines, May 5, 2026: Encl., Sec. C.1.
• DepEd Order No. 49, s. 2006, Revised Rules of Procedure of the Department of Education in Administrative Cases, December 12, 2006, as cited in DO 008, s. 2019, Sec. VIII.

DepEd issuances on the School Governance Council, the PTA, monitoring and School-Based Management:

• DepEd Order No. 026, s. 2022, Implementing Guidelines on the Establishment of School Governance Council, June 17, 2022: Part III, items 16 and 20; Part V.B and Specific Functions, items 5, 6 and 9; Parts V.C, V.E, V.I, V.J and V.M; Limitations of SGC Authority, item 7; Part VI.A; Part VII.B.
• Memorandum DM-OUHROD-2024-0696, April 11, 2024, Enclosure No. 1, and Memorandum DM-OUHRODI-2026-3750, September 22, 2026, Enclosure No. 2: the SGC Functionality Assessment Tool, indicators FI5, FI6, FI9 and FI11.
• DepEd Order No. 013, s. 2022, Omnibus Guidelines on the Regulation of Operations of Parent-Teacher Associations, March 18, 2022: Secs. 12.2, 28.1 and 28.2.
• DepEd Order No. 029, s. 2022, Adoption of the Basic Education Monitoring and Evaluation Framework, June 22, 2022: Sec. VIII, School M&E System.
• DepEd Order No. 007, s. 2024, Policy Guidelines on the Implementation of the Revised School-Based Management (SBM) System, May 16, 2024: Secs. V.B to V.E and V.H; Annex A.
• DepEd Order No. 021, s. 2021, on program support funds for the pilot inclusion of the Alternative Learning System in SBM, May 27, 2021: Enclosure No. 4, monitoring tool: artifacts.
• DepEd Order No. 83, s. 2012, Implementing Guidelines on the Revised School-Based Management (SBM) Framework, Assessment Process and Tool (APAT), November 29, 2012 (repealed by DO 007, s. 2024).

DepEd issuances on teachers’ forms and administrative tasks:

• DepEd Order No. 006, s. 2025, Guidelines on the Streamlining of School Forms and Reports Accomplished by Teachers, March 20, 2025: items 4 and 5; Enclosure Nos. 1 to 3.
• DepEd Order No. 002, s. 2024, Immediate Removal of Administrative Tasks of Public School Teachers, January 26, 2024: Secs. III and V.A.

School calendar orders:

• DepEd Order No. 009, s. 2026, Guidelines on the Implementation of the Three-Term School Calendar in Basic Education, April 16, 2026: items 4 and 5; the calendar of activities and the summary tables for SY 2026-2027.
• DepEd Order No. 012, s. 2025, April 15, 2025 (repealed), item 23; DepEd Order No. 009, s. 2024, items 24 and 39; DepEd Order No. 022, s. 2023, items 20 and 31; DepEd Order No. 034, s. 2022, item 42; DepEd Order No. 029, s. 2021, item 23; DepEd Order No. 007, s. 2020, item 26; DepEd Order No. 007, s. 2019, item 10; DepEd Order No. 25, s. 2018, item 4; DepEd Order No. 25, s. 2017, item 4; DepEd Order No. 23, s. 2016, calendar of activities.

Other DepEd issuances:

• DepEd Order No. 019, s. 2021, Revised Department of Education People’s Freedom of Information Manual and Implementing Details, May 25, 2021: item 3; Manual, Secs. VI, VII.D and VIII.
• DepEd Order No. 007, s. 2026, Media Management Guidelines, March 25, 2026: Encl., Sec. V.B.5.a (Content Planning), item v, and Sec. V.B.5.b (Content Creation), item xiv; Annex B.
• DepEd Order No. 015, s. 2026, Revised Guidelines on Classroom Assessment, Grading System, and Awards and Recognition for the K to 12 Basic Education Program, June 4, 2026: definition of Summer Remedial Class (SRC); awards timeline.
• DepEd Order No. 024, s. 2020, National Adoption and Implementation of the Philippine Professional Standards for School Heads, September 7, 2020: Domain 2; strands 1.7, 2.2, 5.4 and 5.5.
• DepEd Order No. 022, s. 2026, Enhanced Minimum Performance Standards and Specifications for DepEd School Infrastructure and School Furniture, September 24, 2026: Tables 1.0 and 5.0; DepEd Order No. 10, s. 2016, Policy and Guidelines for the Comprehensive Water, Sanitation and Hygiene in Schools (WinS) Program, February 19, 2016.
• DepEd Order No. 009, s. 2021, February 24, 2021; DepEd Order No. 006, s. 2026, March 24, 2026: the postings each requires.
• DepEd press release, DepEd, inilunsad ang Project Bukas para isulong ang transparency at palakasin ang participatory governance, September 29, 2025.

Laws and executive issuances:

• Republic Act No. 9155, Governance of Basic Education Act of 2001: Secs. 5(c) and 7(E)(11).
• Republic Act No. 10173, Data Privacy Act of 2012: Secs. 3(g), 3(l), 4(a), 4(b), 11(d) and 13.
• Republic Act No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018: Sec. 6.
• Republic Act No. 7880, Fair and Equitable Access to Education Act: Sec. 3(b).
• Executive Order No. 2, s. 2016, Operationalizing in the Executive Branch the People’s Constitutional Right to Information: Secs. 6 and 7(a).

This guide explains DepEd and Civil Service Commission rules for study and professional awareness. It is not legal advice; for a specific case, consult a lawyer or your Schools Division Office’s legal unit.

Written by Mark Anthony Llego for NASH Reviewer. Sources: DepEd Orders No. 44, s. 2015, No. 008, s. 2019, No. 026, s. 2022, No. 029, s. 2022, No. 007, s. 2024, No. 006, s. 2025 and No. 009, s. 2026; DepEd Memoranda No. 160, s. 2016 and No. 053, s. 2024; the SGC Functionality Assessment Tool; Republic Acts No. 9155 and No. 10173.