To: Undersecretaries
Assistant Secretaries
Bureau Directors
Directors of Services, Centers and Heads of Units
Regional Directors
Schools Division/City Superintendents

1. For School Year (SY) 2012-2013, the one hundred fifty three (153) secondary schools implementing the Special Education (SPED) Program (focused on disabilities) which submitted the enrolment data shall be granted Five Hundred Thousand Pesos (PhP500,000.00) subsidy for the effective delivery of service to the students with exceptionalities. Please see the enclosure for the list of schools.
2. The subsidy shall be released directly to the recipient schools with fiscal autonomy or through the Schools Division Offices (DOs) for those schools without fiscal autonomy pursuant to the provisions of the Department of Education-Department of Budget and Management (DepEd-DBM) Joint Circular No. 2004-1 entitled “The Guidelines on the Direct Release of Funds to Regional Offices and Implementing Units.”
3. The subsidy following the suggested percentage breakdown, shall be utilized to support the implementation of the following activities of the SPED Program as reflected in the approved School Improvement Plan (SIP):
   

   Percentage of Allotment	Activity
   Not exceeding 35%	Purchase of assistive devices and psychological /IQ tests tools;
   Not exceeding 25%	Training/Professional upgrading of teachers and school heads, travel expenses relative to participation/attendance to conferences, study visits, and other activities relevant to the implementation of the Program;
   Not exceeding 20%	Conduct of INSET in the development of instructional materials and evaluation of learning; and
   Not exceeding 20%	Student development, leadership training, education visits and student participation in SPED-related activities.

4. To ensure that the financial subsidy is rationally utilized and is recommended for its continued release to recipient schools, the DBM shall release the 50% of the subsidy automatically to the schools beginning of SY 2012- 2013, while the remaining 50% shall be computed based on the number of exceptionalities served upon submission of enrolment report for SY 2011-2012. The breakdown will be as follows:
   

   No. of Exceptionalities Served	Amount to be Released
   1	PhP50,000.00
   2	PhP100,000.00
   3	PhP150,000.00
   4	PhP200,000.00
   5 or more	PhP250,000.00

5. The recipient schools must provide the Bureau of Secondary Education (BSE) a liquidation report on the utilization of the subsidy as well as the enrolment report mentioned in Item No. 4. Non compliance may result in the suspension of the subsidy.
6. All existing Orders and Memoranda inconsistent with this Order are rescinded.
7. Immediate dissemination of and compliance with this Order is directed.

Encl.:
As stated
Reference:
DepEd Order: No. 116, s. 2010

To be indicated in the Perpetual Index under the following subjects:
CHANGES
FUNDS
PROGRAMS
POLICY
SECONDARY EDUCATION
SPECIAL EDUCATION