Under Section 4. Rule IV of the Implementing Rules and Regulations of Republic Act 9155 or the Governance of Basic Education Act of 2001, the Schools Division Superintendent (SDS) shall have the authority, accountability, and responsibility for "planning and managing the effective and efficient performance of all personnel, physical and fiscal resources of the division," "monitoring the utilization of funds provided by the national government and local government units to schools and learning centers," and "supervising the operations of all public and private elementary, secondary and integrated schools, and learning centers," among others.
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