Incidental Fund to Teachers (IFT)

What Is the Incidental Fund to Teachers?

The Incidental Fund to Teachers (IFT) is a discretionary financial resource provided by the Department of Education (DepEd) in the Philippines. It is intended to support teachers in addressing immediate, unexpected, or supplemental needs that arise during the delivery of basic education. While the fund is not meant to replace regular salaries or benefits, it allows schools to respond promptly to circumstances that affect teaching and learning.

Legal Basis and Policy Framework

The IFT is anchored in several legal issuances, including:

• DepEd Order No. 8, s. 2020 Guidelines on the Utilization of the Incidental Fund to Teachers.
• Republic Act No. 10533 (Enhanced Basic Education Act of 2013) which emphasizes the need for adequate resources for teachers.
• Department of Budget and Management Circulars governing the release and accounting of discretionary funds.

These documents outline the objectives, eligibility criteria, permissible expenditures, and reporting requirements for the fund.

Primary Objectives

The IFT seeks to:

• Provide immediate assistance for classroom-related expenses not covered by regular budgets.
• Support teachers in professional development activities that enhance instructional quality.
• Facilitate the acquisition of teaching aids and resources that improve student engagement.
• Address urgent needs arising from emergencies, such as natural disasters or health crises.

Eligibility and Allocation

All regular teachers employed by public elementary and secondary schools are eligible to request assistance from the IFT. Allocation is typically determined at the division level, based on:

• Number of teachers in the division.
• Historical utilization patterns.
• Specific projects or programs approved by the division superintendent.

Funds are released to schools in the form of a cash advance, and teachers submit a request through their school principal, who forwards it to the division office for approval.

Permissible Uses

The following are common categories of eligible expenditures:

• Classroom Materials: Stationery, teaching aids, books, and multimedia resources.
• Professional Development: Registration fees for workshops, conferences, and short courses.
• Health and Safety: Firstaid kits, face masks, sanitizers, and other items needed during health emergencies.
• Special Projects: Smallscale projects that directly benefit learners, such as science fair kits or reading programs.

Expenditures that are considered capital outlay, longterm assets, or regular salary supplements are explicitly excluded.

Application Procedure

1. Identify the Need: The teacher determines the specific requirement and prepares a brief justification.
2. Prepare Documentation: Obtain price quotations (if applicable) and complete the IFT Request Form.
3. Submit to School Principal: The principal reviews the request for compliance with guidelines.
4. Division Approval: The principal forwards the request to the division office where the superintendent or designated officer approves it.
5. Fund Disbursement: Once approved, the school receives the cash advance. The teacher purchases the items and retains receipts.
6. Reporting: The teacher submits an Accomplishment Report and copies of receipts within 30 days of purchase.

Impact on Teaching and Learning

When used effectively, the IFT has a measurable impact on classroom dynamics:

• Enhanced Engagement: Access to diverse teaching aids makes lessons more interactive and studentcentered.
• Professional Growth: Participation in workshops sharpens teachers pedagogical skills, which translates into better outcomes for students.
• Rapid Response: In emergencies, the fund enables swift procurement of health and safety supplies, reducing disruption.
• Equity Promotion: Schools in underresourced areas can use the fund to level the playing field by providing basic materials that would otherwise be unavailable.

Challenges and Best Practices

Despite its benefits, the IFT faces several obstacles:

• Limited Budget: Allocation is modest, requiring careful prioritization.
• Administrative Delays: Processing time can be lengthy if documentation is incomplete.
• Accountability Concerns: Misuse of funds undermines confidence in the program.

To mitigate these issues, schools and divisions have adopted best practices such as:

• Creating a checklist for required documents.
• Holding short orientation sessions on IFT guidelines for teachers.
• Implementing a transparent tracking system that logs requests, approvals, and disbursements.
• Conducting periodic audits and feedback forums.

Recent Developments

In response to the COVID19 pandemic, the Department of Education released supplemental memoranda allowing schools to use IFT for:

• Online teaching platforms and internet data packages.
• Personal protective equipment for teachers and support staff.
• Learning kits for students who lack access to digital devices.

These temporary adjustments highlight the funds flexibility and its role in safeguarding continuity of education.

How Teachers Can Maximize the IFT

Below are practical tips for teachers seeking to make the most of the Incidental Fund:

1. Plan Ahead: Identify recurring classroom needs early in the school year and budget accordingly.
2. Leverage Group Purchases: Coordinate with colleagues to buy items in bulk, lowering unit costs.
3. Document Thoroughly: Keep neat copies of quotations, receipts, and the accomplishment report to avoid audit issues.
4. Show Impact: When reporting, include photos or short narratives demonstrating how the purchase improved learning.
5. Stay Updated: Follow DepEd circulars and division notices for any changes in guidelines.

Further Reading & Resources

• Official DepEd Website Latest orders and circulars.
• Department of Education (Philippines) Policy documents and forms.
• Official Gazette Access to Republic Acts and legislative texts.

By understanding its purpose, following the proper procedures, and applying best practices, teachers can harness the Incidental Fund to Teachers as a valuable tool for enriching classroom experiences and supporting professional growth.