REPUBLBKA NG PUJPEVAS

REPUBLIC OF THE PHILIPPINES

KAGAWARAN NG EDUKASYON
DEPARTMENT OF EDUCATION
REHIYON VII, GITNANG VISAYAS
REGION VII, CENTRAL VISAYAS
Sudlon, Lahug, Cebu City

January 11, 2016

REGIONAL MEMORANDUM
No. 0 0 1 7 .s. 2016

GUIDELINES ON UTILIZATION OF SCHOOL'S MOOE/OTHER SCHOOL-BASED RESOURCES

To: Schools Division Superintendents

Officers-in-Charge of Schools Divisions
Chiefs of SGOD/Section/Unit in the Division Offices
EPS/PSDS
School Administrators

1. Cognizant of the need to put into practice school-based management dimensions such
as continuous improvement processes, school-based resources, school performance and
accountability, DepEd Order No. 60, s. 2011 "Implementing Guidelines on the Direct Release of
Maintenance and Other Operating Expenses (MOOE) Allocations of Schools to the respective
Implementing Units (lU's) and DepEd Order No. 12, s. 2014 released on March 6, 2014 which
was a reiteration of the former DepEd Order No. 60, s. 2011, this Office announces to the field
the following guidelines on the utilization of the said funds;

a) Claim of School MOOE (Elementary and Non-IU's Secondary Schools) shall be in accordance
with the activities set forth in the 2016 AIP indicated by month. This claim shall be
substantiated with support documents such as purchase request, canvass forms from 3
stores, summary of bids (abstract of canvass), purchase order to the supplier/store who
quoted the lowest calculated responsive prices. If the claim include infrastructure minor
repairs or face-lifting, program of works, technical specifications and drawings/pictures of
the damaged portion shall be attached.

b) Claim signatories shall be members of the School Governing Council (SGC), school head,
parents' group representative, LGU representative, pupil/student representative and
teacher representative.

c) Prior to submission to the Accounting Office, pre-screening of the documents will be done
by cluster checkers which may comprise of the following: Area-Assigned Bookkeeper, Public

Office of the Director (ORDir), Tel. Nos, (032) 231-1433; 231-1309; 414-7399; 414-7325; Office of the Assistant Director Tel No,
Field Technica! Assistance Division (FTAD), Tel. Nos, (032) 414-7324 Curriculum Learning Management D,™,on(CLMDX Te No (032) 414-7323
Onalitv Assurance Division (QAD) Tel. Nos.: (032) 231-1071 Human Resource Development Division (HRDD), Tel. No.: (032) 255-5239
™e±f^^
414.7065 Administrative Division, Tel. Nos.: (032) 414-7326; 414-1367; 414-7366; 414-7322; 414-4367
Finance Division, Tel. Nos.: (032) 256-2375; 253-8061 ; 414-7321

£3d 2015: Jtaxapatan «# £a&at, SaAat

 Page 2 of 2

Schools District Supervisor and the SGOD Chief. The checked/validated school's MOOE
documents shall be submitted to the accounting office for processing and release. Checkers
shall record pre-screened MOOE claims as to date and time of release to the accounting
office which in-turn will fast track processing the said documents.

d) Timelines shall be strictly observed; submission of claim from schools will be done on the
first week; to be checked and processed by the cluster checkers on the second week; once
pre-screened, documents shall be processed by accounting and be released that week or
the first three days of the third week.

e) Liquidation shall accompany the next month claim of MOOE since minimal documents
(receipt of purchase, inspection report and cash disbursement voucher) shall be submitted
to the accounting office. These documents shall be signed by the inspectorate team
designated at the school level to provide check and balance.

f) The Division Office SGOD unit shall prepare transparency board to be placed strategically
posting school's claim by month, date and time check was released and liquidated.
Independent unit secondary school's submission of financial report shall likewise be
recorded to track consistency on prompt/delay submission.

g) Contained in DepEd issuances is the use of MOOE funds to pay utility bills such as telephone,
light and water. Since schools do not have capital outlay, the need for school building repair
and maintenance, laboratory equipment and hands-on facilities shall be sourced from local
school boards.

h) Schools generated resources from other sources such as income-generating project, fund-
raising and NGO sponsorship shall have year-end terminal report which will include status of
the project funded and financial statements. All those should be made known to school
publics to dispel suspicions on how funds are used.

2. Attached are copies of the DepEd issuances as legal bases and from then on systematic
implementation of school-based resources from all sources is expected in both elementary and
secondary schools. Division accounting and SGOD chiefs, should be vigilant in the status of
claims and liquidation since the problem identified in the year-end review which must not be
repeated is low utilization of appropriated funds to division offices/schools.

3. Widest dissemination of this Memorandum is enjoined.

JULET A. JERUTA
Director III
QIC-Schools Division Superintendent

JAJ/cjmm
 jaepattment of Cbucatton

06 MAR 2014
DepEd O R D E R
No. lE,s. 2014

IMPLEMENTING GUIDELINES ON THE DIRECT RELEASE OF MAINTENANCE

AND OTHER OPERATING EXPENSES (MOOE) ALLOCATIONS OF SCHOOLS
TO THE RESPECTIVE IMPLEMENTING UNITS

To: Regional Directors

Schools Division Superintendents
Heads, Public Elementary and Secondary Schools
All Others Concerned

1. For the information and guidance of all concerned, the Department of

Education (DepEd) hereby issues the enclosed Implementing Guidelines on the
Direct Release of Maintenance and Other Operating Expenses (MOOE)
Allocations of Schools to the Respective Implementing Units.

2. For any inquiry, all concerned shall contact the Office of the Assistant
Secretary for Financial Management Service, DepEd Central Office, DepEd
Complex, Meralco Avenue, Pasig City through telephone no.: (02) 633-7231 or
through fax no.: (02) 683-0867.

3. Immediate dissemination of and strict compliance with this Order is

directed.

BR. ARMIN A. JiUISTRO FSC

Secretary

EncL:
As stated
References:
DepEd Order: No. 60, s. 2011; and (No. 49, s. 2006)
To be indicated in the Perpetual Index
under the following subjects:
EXPENSES POLICY
FUNDS SCHOOLS
R-MCR/DO-ImPlementing Guidelines on MOOE
0171/February 26, 2014

& Sk m
DepEd Complex, Meralco Avenue, Pasig Cily 1600 ~ 633-7208/6337228/632-1361 "3? 636-4876/637-6209 ™ www.deped.gov.ph
 f9
(Enclosure to DepEd order No. •*•*". s.2014)

IMPLEMENTING GUIDELINES ON THE DIRECT RELEASE OF MAINTENANCE AND

OTHER OPERATING EXPENSES (MOOE) ALLOCATIONS OF SCHOOLS TO THE
RESPECTIVE IMPLEMENTING UNITS

1. Legal Bases

The following are the legal bases of these guidelines:

a. Department of Budget and Management (DBM) and DepEd Joint Circular No. 2004-1
dated January 01, 2004, entitled "Guidelines on the Direct Release of Funds to DepEd-
Regional Offices and Implementing Units"; and

b. Section 10, Republic Act No. 9155 (Governance of Basic Education Act of 2001), which
provides that the appropriations intended for the regional and field offices
(elementary/secondary schools and schools division offices) are to be allocated directly
and released immediately by the DBM to the said offices.

2. Implementation Requirements

a. The Implementing Units (lUs) are capable of administering their own funds since they
have position items assigned to handle cashiering and bookkeeping functions, whether
on a permanent or temporary basis.

b. The DBM has assigned agency codes to the said lUs, hence, they are authorized to open
Modified Disbursement Scheme (MDS) Sub-Accounts in government depository banks
and the cash allocations intended for the aforementioned lUs are directly issued by the
DBM to their respective MDS Sub-Accounts.

c. The IUS are required to maintain sets of books of accounts.

d. The MDS Sub-Accounts of Schools Division Offices (SDOs) shall cover transactions of
the SDO (Proper), elementary schools (ESs) and secondary schools (SSs) without
financial staff.
3. Responsibilities of Implementing Units

a. The DepEd-Central Office (CO) shall:

a.i. Provide the Regional and Schools Division Offices with a matrix showing the
MOOE allocation of each public ES out of the appropriations authorized for
MOOE for each Schools Division Office for Elementary Education under
Operations of Schools as reflected in the GAA; and

a.ii. Post on its website the allocations of ESs as mentioned in Item 3.a.i.

b. The Schools Division Office (SDO) shall:

b.i. Inform in writing the heads of ESs and SSs without financial staff of their annual
MOOE allocation;

b.ii. Ensure that, by the end of the year, the MOOE allocations of ESs and non-
implementing SSs have been fully downloaded to the respective heads of the said
non-IUs through cash advance using the replenishment method. The SDOs are
prohibited from undertaking centralized procurement of any good or service out of
school MOOE intended for distribution to schools in kind. In extreme cases,
however, the SDOs may procure items using school MOOE, provided that they
submit a report to the Office of the Secretary, through the Office of the
Undersecretary for Finance and Administration, explaining or presenting: (a) the
need for such items, (b) the nature, type, quantity and price of the items listed by
the receiving school, and (c) the estimated price difference between the division
and school procurement, and the name of the supplier, including the mode of
procurement used. While the report does not require pre-approval, SDOs must
submit such report within thirty (30) days after the conduct of the procurement, for
audit and monitoring purposes; and

b.iii. Submit to the Office of the Secretary, through the Accounting Division - Financial
Management Service (FMS), monthly reports on the status of downloading of
school MOOE and its utilization.

c. The Elementary School (ES) and Secondary School (SS) without financial staff shall:

c.i. Apply for bonding with the Bureau of Treasury, Fidelity Bond Division;

c.ii. Draw cash advance from their supervising/directing SDO for their MOOE
requirements;

c.iii. Pursuant to Item H.I.I of the Manual on Simplified Accounting Guidelines and
Procedures for the Use of Non-Implementing Units/Schools, Version 2008, submit
 to the SDO on or before the the 5th day of the following month the original copy
of the Cash Disbursement Register (CDR), the paid Disbursement Vouchers (DVs)
and all supporting documents which shall serve as liquidation or replenishment of
the cash advance granted. Subsequent cash advance shall be granted only upon
receipt of the CDR equivalent to at least 75% of the previous cash advance. It is
reiterated, however, that any remaining cash advance at the end of the year must
be liquidated in full and unexpended balances refunded; and

c.iv. Disburse funds in accordance with the existing budgeting, accounting,

procurement, and auditing rules and regulations.

4. Uses of School MODE

a. To fund activities as identified in the approved School Improvement Plan (SIP), for
implementation in the current year, and as specifically determined in the Annual
Implementation Plan of the school;

b. To support expenses for training activities that are selected or designed based on the
most critical needs to improve learning outcomes in the school;

c. To pay for expenses for utilities and communications (e.g. electric, water and telephone
expenses);

d. To procure school supplies necessary in classroom teaching;

e. To finance expenses pertaining to graduation rites, not to exceed a cost of PhP250 per
graduating student;

f. To pay for wages of janitorial and security services; and

g. To fund minor school repairs.

Notwithstanding the above, in no case shall the school MOOE be used for the procurement
of textbooks and other instructional materials as well as school furniture and equipment,
even if these expenditures are contained in the SIP. In this regard, "instructional materials"
include publications, periodicals and review materials.

5. Penalty Clause

The SDO and school heads who violate any provision of this Order shall be dealt with
administratively, pursuant to DepEd Order No.49, s.2006, otherwise known as the "Revised
Rules of Procedure of the Department of Education in Administrative Cases."
 Republic of the Philippines
Department of Education
DepEd Complex, Merateo Avenue, Pasig CRy

DepEd O R D E R
No. 8Q s. 2011
IMPLEMENTING GUIDELINES ON THE DIRECT RELEASE OF MAINTENANCE
AND OTHER OPERATING EXPENSES (MODE) ALLOCATIONS OF SCHOOLS
TO THE RESPECTIVE IMPLEMENTING UNITS
To: Regional Directors
Schools Division/ City Superintend ;<its
Heads, Public Elementary and Secondary Schools
All Others Concerned
1. For the information and guidance of all concerned, the Department of Education
(DepEd) hereby issues the Implementing Guidelines on the Direct Release of
Maintenance and Other Operating Expenses (MOOE) Allocations of Schools to the
Respective Implementing Units (copy enclosed),
2. For more information, please contact Mr. Armando C. Ruiz, Offieer-in-Charge,
Office of the Assistant Secretary for Finance and Administration, DepEd at telephone no.:
(02) 633-72-31 or at fax no.: (02) 683-08-67.
3. Immediate dissemination of and compliance with this Order is directed.

ALBERTO T. MOYOT
idersecretary
Officer-in-Charge

Encl.:
As stated
Reference:
None
To be indicated in the Perpetual Index
under the following subjects:
FUNDS
EXPENSES
PAYMENT
POLICY
PROCUREMENT

Madcl: DO MOPE Guidelines

August 3, 2011

"EFA 2015: Karapatan nq Lahat. Pananaqutan nq Lahat!

 (Enclosure to DepEd Order No. 60, s. 2011)

IMPLEMENTING GUIDELINES ON THE DIRECT RELEASE OF MAINTENANCE

AND OTHER OPERATING EXPENSES (MOOE) ALLOCATIONS OF SCHOOLS
TO THE RESPECTIVE IMPLEMENTING UNITS

1. Legal Bases
The following are the legal bases of these guidelines:
a. Department of Budget and Management (DBM) and DepEd Joint Circular
No. 2004-1 dated January 01, 2004 entitled Guidelines on the Direct
Release of Funds to DepED-Regional Offices and Implementing Units;
b. Section 10, Republic Act No. 9155 (Governance of Basic Education Act of
2001} which provides that the appropriations intended for the regional and
field offices (elementary/secondary schools and schools division offices) are
to be allocated directly and released immediately by the DBM to the said
offices; and

c. Section 10 of the DepEd Special Provisions, Republic Act No. 10147, the
General Appropriations Act (GAA) of Fiscal Year 2011.
2. Implementation Requirements
a. The implementing units (lUs) are capable of administering their own funds
since they have position items assigned to handle cashiering and
bookkeeping functions, whether on a permanent or temporary basis.
b. The DBM has already assigned agency codes to the said lUs, hence, they
are authorized to open Modified Disbursement Scheme (MDS) Sub-
Accounts in government depository banks and that the cash allocations
intended for the aforementioned Ills are directly issued by the DBM to their
respective MDS Sub-Accounts.
c. The lUs are required to maintain sets of books of accounts.

d. The MDS Sub-Accounts of Schools Division Offices (SDOs) shall cover

transactions of the SDO (Proper), elementary schools (ESs) and secondary
schools (SSs) -without financial staff, and may also include SSs with
financial staff that have no access to the banks, etc.
3. Responsibilities of Implementing Units (lUs)
a. The DepED-Cestral Office (CO) shall...
a.l. provide the Regional and Schools Division Offices with a matrix
showing the MOOE allocation of every public elementary school out of
the appropriation authorized for MOOE for each Schools Division
Office under the Elementary Education as reflected in the GAA; and
a.2. post on its website the allocations for elementary schools as mentioned
in Item 3.1.1 hereof.
 b. The Schools Division Offices (SDOs) shall...
b.l. inform the heads of ESs and SSs without financial staff of their
allotment and /or cash allocation for MOOE;
b.2. download in full to the heads of elementary schools and non-
implementing secondary schools their MOOE allocations through cash
advance using the replenishment method. The SDOs are prohibited
from undertaking centralized procurement of any good or service out
of school MOOE intended for distribution to schools in kind. In
extreme cases, however, the SDOs may procure items using school
MOOE provided that they submit a report to the Office of the Secretary
through the Office of the Undersecretary for Finance and
Administration explaining the need for such items; describing the
nature, type, quantity and price of those items listed by the receiving
school; and presenting the estimated price difference between the
division and school procurement, and the name of the supplier
including the mode of procurement used. While the report does not
require pre-approval, SDOs must submit such report within thirty (30)
days after the conduct of the procurement, for audit and monitoring
purposes.
b.3 submit to the Office of the Secretary through the Office of the
Undersecretary for Finance and Administration monthly reports on the
status of the downloading of school MOOE and its utilization.
c. The Elementary School (ES) and Secondary School (SS) Without
Financial Staff shall...
c. 1. apply for bonding with the Bureau of Treasury, Fidelity Bond Division;
c.2. draw cash advance from their supervising/directing SDO for their
MOOE requirements;
c.3 pursuant to Item H.I.I of the Manual on Simplified Accounting
Guidelines and Procedures for the Use of Non-Implementing
Units/Schools, Version 2008, submit to the SDO on or before the 5th
day of the following month the original copy of the Cash Disbursement
Register (CDR), the paid Disbursement Vouchers (DVs) and all
supporting documents which shall serve as liquidation or
replenishment of the cash advance granted. Subsequent cash
advance shall be granted only upon receipt of the CDR equivalent to at
least 75% of the previous cash advance. It is reiterated, however, that
any remaining cash advance at the end of the year must be liquidated
in full and unexpended balances be refunded; and
c.4. disburse funds in accordance with the existing budgeting, accounting,
procurement, and auditing rules and regulations.
4. Uses of School MOOE
a. To fund activities as identified in the approved School Improvement Plan
(SIP) which are for implementation in the current year particularly in
improving learning outcomes and as specifically determined in the Annual
Implementation Plan (AIP) of the school;
 b. To pay expenses for utilities (e.g. electric and water expenses);
c. To procure school supplies necessary in classroom teaching;
d. To pay salaries for janitorial and security services; and
e. To use for other mandatory expenditures except for the procurement of
textbooks and other instructional materials, and school furniture and
equipment.
5. Penalty Clause
The SDO and school officials/personnel who violate any provision of this Order
shall be dealt with administratively, pursuant to DepEd Order No. 49, s. 2006,
otherwise known as the "Revised Rules of Procedure of the Department of
Education in Administrative Cases."

Made!: DO MOPE Guidelines

Augusta, 2011