Below is a general informational article on the topic of Mandatory School Contributions Without Official Receipts in the Philippine context. This discussion is intended for educational purposes only and does not constitute legal advice. For specific concerns, consultation with a qualified legal professional or relevant government agency (e.g., the Department of Education) is recommended.

1. Introduction

In the Philippines, public basic education (elementary and secondary) is largely funded by the government and is meant to be provided free of charge. Over the years, however, certain schools have required or requested various “contributions” or “fees” from students and their families. These contributions can range from Parents-Teachers Association (PTA) fees, school maintenance and improvement funds, student organization fees, and other miscellaneous collections.

One recurring issue is the collection of these fees without issuing official receipts—raising legal questions about their mandatory nature, their proper use, and the potential violation of Department of Education (DepEd) policies or even criminal laws on public funds. Below is an overview of all the major legal and policy considerations regarding mandatory school contributions and the importance of official receipts.

2. Legal Framework Governing School Contributions

1987 Philippine Constitution
- Declares that the State shall establish and maintain a system of free public education at the elementary and high school levels. While this does not automatically prohibit certain authorized fees or contributions, it sets the backdrop that any form of “fee” should not violate the principle of free basic education.
Republic Act No. 9155 (Governance of Basic Education Act of 2001)
- Provides the overall framework for the governance of basic education in the country, granting the DepEd broad authority to regulate the operation of schools, including the collection of fees and the role of PTAs.
Administrative and Departmental Orders
- The Department of Education periodically issues orders and memoranda regulating any form of monetary collection in schools. Notable among these are:
  - DepEd Order No. 19, s. 2008 – “Implementation of the No Collection Policy”
  - DepEd Order No. 41, s. 2012 – Guidelines on the collection of PTA fees and other funds in public schools
  - DepEd Order No. 66, s. 2012, and others – Provide updated guidelines that re-emphasize the conditions under which certain fees may be collected and clarify that they must be strictly voluntary, especially during enrollment.
Government Accounting and Auditing Laws
- Collections in public schools—whether from students, parents, or other sources—may be deemed public funds subject to government auditing rules. Under the Government Auditing Code of the Philippines (Presidential Decree No. 1445), all public funds must be properly receipted and accounted for. Failure to issue official receipts or to account for funds can lead to administrative, civil, or even criminal liability (e.g., malversation, under the Revised Penal Code, or violations under the Anti-Graft and Corrupt Practices Act).

3. DepEd Policy on Mandatory Contributions

3.1 The “No Collection” Policy

DepEd’s “No Collection” policy (first made prominent in DepEd Order No. 19, s. 2008) strictly prohibits the collection of fees as a precondition for a student’s enrollment or for the release of school records (e.g., report cards). Key points include:

Voluntariness: Public schools cannot compel or force students to pay any contribution.
Timing: If authorized fees (e.g., Boy Scout, Girl Scout, Red Cross, PTA, school publication fees, student government contributions, etc.) are collected, there is typically a specified period (e.g., after the opening of classes) to ensure that no student is denied enrollment because of nonpayment.

3.2 PTA Fees

DepEd allows PTAs to collect contributions from parents, but these must be:

Approved by the majority of the parent members in an official PTA meeting;
Stated in a resolution that clarifies the amount, purpose, and usage of the funds;
Voluntary in nature – no student may be discriminated against or penalized for failure to pay;
Properly accounted for, with official receipts indicating that the PTA has received the funds;
Auditable, meaning the PTA must render financial reports to members.

3.3 Miscellaneous Student Organization Fees

Student-led organizations such as the Supreme Student Government (SSG) or various clubs sometimes collect membership fees or other charges. Under DepEd policies:

These collections must be agreed upon by the student members;
They must be supported by official receipts or at least receipts recognized under school or DepEd rules;
The funds must be used solely for the organization’s declared projects or initiatives.

4. Importance of Official Receipts

4.1 Ensuring Accountability

Issuing official receipts:

Provides a paper trail that can be audited by school officials, DepEd supervisors, or the Commission on Audit (COA).
Reduces the likelihood of fund misuse or misappropriation, which could lead to legal consequences for the collectors.
Boosts transparency, so parents and students understand exactly how much was collected and for what purpose.

4.2 Compliance With Government Auditing Rules

Since many of these collections (especially in public schools) fall under the definition of public funds, they must comply with COA’s regulations. PD 1445 (the Government Auditing Code) states that all financial transactions of any government agency—including public schools—must be properly documented. Failing to issue official receipts may breach these auditing requirements.

4.3 Protection of Students and Parents

When receipts are issued, parents and students are:

Assured that their contributions are legitimately recognized;
Able to question or inquire about the usage of the funds if something appears amiss;
Protected from repeated or erroneous charges, since they have proof of prior payment.

5. Illegality of Mandatory Contributions Without Receipts

Violation of DepEd’s Policy
DepEd’s consistent guidance is that no fees can be collected forcibly or as a prerequisite for enrollment, and any authorized collection must be receipted. Mandatory and non-receipted contributions violate these rules.
Possible Administrative Liability
School officials and teachers who collect funds improperly may face administrative charges (e.g., misconduct, dishonesty, or violation of reasonable office rules and regulations) under the Civil Service Commission’s rules.
Criminal and Civil Consequences
- If public funds are collected and not accounted for, it may constitute malversation of public funds (Article 217 of the Revised Penal Code).
- If the act is proven to be done through deceit or other corrupt means, charges under the Anti-Graft and Corrupt Practices Act (RA 3019) could also be considered.
COA Disallowances
If an audit finds that collections were not remitted or were collected without authority and official receipts, the responsible individuals could be directed to refund or settle disallowances imposed by the Commission on Audit.

6. Best Practices and Recommendations

Issue Receipts Promptly
Any person authorized by the school or PTA to collect contributions must ensure that official receipts (or at least standard receipts recognized by the school/organization) are issued to parents or students immediately upon payment.
Maintain Transparent Records
- Keep a ledger or record book of all amounts received, including date, name of payer, amount, and purpose of the collection.
- Provide periodic financial reports during PTA or student government assemblies.
Secure Proper Authorizations
- Obtain approval from DepEd or relevant authorities when uncertain about the legality of certain collections or fees.
- Coordinate with the School Head or Principal to ensure that collection procedures follow DepEd Orders and local auditing rules.
Inform Parents and Students
- Prior to any collection, explain the purpose of the fee, how much is needed, and how it will be spent.
- Emphasize the voluntary nature of the contribution and that no child will be excluded or penalized for nonpayment.
Consult the School Division Office
- If in doubt, administrators, teachers, and parents should consult the School Division Superintendent or the DepEd Legal Division for clarifications regarding new or questionable fees.

7. Conclusion

In the Philippines, the overarching principle is that public basic education should be both accessible and free. Mandatory school contributions—especially those collected without issuing official receipts—violate Department of Education policies and may lead to legal and administrative repercussions. DepEd’s “No Collection” policy ensures no student is discriminated against based on financial capacity, and strict rules on issuing official receipts safeguard transparency and accountability in handling school funds.

Ultimately, preventing the unauthorized collection of fees and ensuring the issuance of official receipts benefits all stakeholders. It builds trust in the school system, aligns with governmental policies and laws, and upholds every Filipino child’s right to free basic education.

Disclaimer: This article is for general informational purposes only. For specific situations or legal concerns about school fees or contributions, it is best to consult a qualified lawyer, the Department of Education, or other competent authorities in the Philippines.