The Minister of Finance and the Collector of Internal Revenue
        The Minister of the Budget and the Director, Office of Compensation and Position
        Classification
        The President, Government Service Insurance System
        The Director, National Tax Research Center
        The General Manager, Philippine Charity Sweepstakes Office

1.    The Minister of Education, Culture and Sports, with the assistance of the Director, Office of Compensation and Position Classification and the President of the Government Insurance System, shall estimate the financial requirements of a gradual but systematic upgrading of teacher salary, allowances and benefits to such levels as would make these competitive with those of other professions demanding commensurate skills and training;

2.    The Minister of the Budget shall study the potential of increasing the share of teachers in (a) the salary adjustment and related funds appropriated and programmed for release in 1984, and (b) the budgetary provisions for 1985 and succeeding years;

3.    The Minister of Finance, the Director of the National Tax Research Center and the Collector of Internal Revenue shall identify potential sources of revenue that may be tapped for the purpose of allowing reasonable increases in teacher compensation, including new revenue measures or changes in the purpose of existing special funds whose purposes may already have been adequately met. The study shall cover both the national government and local government units, with reference to their respective capability of assuring a uniform level of salary and allowances;

4.    The Minister of Education, Culture and Sports shall study and recommend on regular lotteries, the proceeds of which shall be earmarked for upgrading schoolteachers salaries and allowances, using such innovative techniques as the "Instant Panalo" feature of the "Swerte sa Bangko" campaign of the Central Bank to attract dollar remittances through the banking system. This shall be done with the cooperation of the Philippine Charity Sweepstakes Office and other agencies concerned;

5.    The Minister of Education, Culture and Sports shall study and recommend on possible income generating of cost saving possibilities; the proceeds of which may be used for the purposes of this Letter. The studies shall specifically include (a) realization of the full income producing potential of existing school resources, particularly for food production, (b) reducing overhead and non-urgent costs of the Ministry, and (c) rationalization of the income and expense policies and procedures of the various centers and projects under administration of the Ministry;

6.    The Ministry of Education, Culture and Sports is hereby authorized to organize the necessary task forces or study groups and to engage such consultants as may be necessary, to adequately conduct and coordinate the studies herein Ordered. Costs shall be covered from the budgetary allocations of the Ministry.

Since 19.07.98.