DISTRICT OF BORBON
POLICY NOTE
TOPIC/ THEME &
BACKGROUND OF THE POLICY
AUTHOR(S)
NOTE
OF THE POLICY NOTE
The school budget is one of the
most powerful tools to promote and
strengthen school based
Providing technical assistance management and accountability.
to School Heads who have This is why a part from curricular
unliquidated cash obligations reforms and capacity building
programs, the Department of
Education (DepEd) continues to
make more resources available to
schools to support them in enabling
students to perform better. With the
adoption of the new school MOOE
formula starting 2013. The
Department continues develop and
institute policies and reforms that
would deepen the decentralization
of education management.
However, some School Heads
failed to liquidate cash obligations
on time, that’s why DepEd Cebu
Province issued Division
Memorandum No. 118, s. 2021
entitled Provision of Technical
POLICY/IMPLEMENTATION OPTIONS
Option 1: Call the attention of the identified
School Heads and discuss legal matters about
School MOOE
Option 2: Provide technical assistance to School
Heads who have unliquidated cash obligations
Option 3: Intensify the information about the
roles and responsibilities of School Heads as well
as the sanctions as stated in DO # 49, s. 2006
otherwise known as the Revised Rules of
Procedure of the Department of Education in
Administrative Cases
Advantages of Option 1:
1. Concerned School Heads will be aware of
the legal matters about School MOOE
2. Identified School Heads will be able to
make an advance monthly plan on the
utilization of School MOOE
RECOMMENDATIONS
To address the needs and interests of
the staff in an organization and to lessen
biases and prejudices, the organization
should craft standard policies for all (Brown,
et. Al 2010). According to Autumn Sanelli
(2018), policies and procedures are an
essential component of any organization
because an organization without policy is an
organization without control. In fact, if
there are no policies, no one can be
accused of violating policy for a reason that
everybody has more discretion to act as
he/she see fit. Well-written policies and
procedures let staffs to evidently recognize
their everyday jobs within predefined limits.
Mainly, policies and procedures allow
administration to lead processes without
constant management intervention.
Therefore, option 2 is recommended
because of its immediate action needed for
this concern. Occurrence of such negligence
need to be given technical assistance since
this tackles about the legal matters of
Assistance (TA) Using Soft Skills to Disadvantages of Option 1:
School Administrators
Unliquidated Cash Obligations.
It is also reiterated in Division
Memo No. 152, s. 2021 wherein the
names of the identified School
Heads who have unliquidated cash
obligations were included.
with 1. Some School Heads may not be interested
to know the legal matters about School
MOOE.
2. Some identified School Heads may lack
interest in making monthly plan on the
utilization of School MOOE.
Advantages of Option 2:
1. Concerned School Heads could liquidate
their cash obligations on time after giving
technical assistance.
2. Concerned School Heads may ask
assistance from the Bids and Awards
Committee to help liquidate the school
cash obligations.
Disadvantages of Option 2:
1. Some of the identified School Heads may
continue their practice on not liquidating
their cash obligations on time.
2. School Bids and Awards Committee
refrained to help it’s maybe because they
are not aware of their duties and
responsibilities.
Advantages of Option 3:
1. Concerned School Heads are more aware
of the policies on DO No. 49 s. 2006.
2. It promotes transparency and
accountability.
Disadvantages of Option 3:
1. Sometimes it can cause an additional
School MOOE. Giving technical assistance
will clarify the School Heads of their
expected role, function, responsibility as a
Special Disbursing Officer. It will provide
them various ideas on how MOOEs can be
spent and liquidated according to the
standards set by the COA and DBM as well
as the guidelines on monitoring, reporting,
and allocating the school expenses.
Recommendations and well-organized
receipts of the purchased items are some of
the topics needed for the school heads to
be learned.
Sanctions will be given in not
complying with the given policy. Key factors
in determining the violations should be
imposed so that there is fairness in giving
the sanctions. Within the context, sanctions
are usually levied against a party for
violating rules of policy. To sanction implies
make a legal agreement. A legal agreement
or sanction imposes approvals, rules,
guidelines and penalties on conduct.
 burden to the concerned School Heads
after knowing the policies.
2. Non transparent and low accountability
leads to mistrust.

Prepared by:

ALMA M. CASAS MERLINDA C. BARCENA

Principal 1, Cajel ES Principal 1-Tabunan ES

Noted:

OMEGA M. SOL, EdD

Public Schools District Supervisor

POLICY NOTE
TOPIC/ THEME &
BACKGROUND OF THE POLICY
AUTHOR(S)
NOTE
OF THE POLICY NOTE
The school budget is one of the
most powerful tools to promote and
strengthen school based
Providing technical assistance management and accountability.
to School Heads who have This is why a part from curricular
unliquidated cash obligations reforms and capacity building
programs, the Department of
Education (DepEd) continues to
make more resources available to
schools to support them in enabling
students to perform better. With the
adoption of the new school MOOE
formula starting 2013. The
Department continues develop and
institute policies and reforms that
would deepen the decentralization
of education management.
However, some School Heads
failed to liquidate cash obligations
on time, that’s why DepEd Cebu
Province issued Division
Memorandum No. 118, s. 2021
entitled Provision of Technical
Assistance (TA) Using Soft Skills to
School Administrators with
Unliquidated Cash Obligations.
It is also reiterated in Division
Memo No. 152, s. 2021 wherein the
DISTRICT OF BORBON
POLICY/IMPLEMENTATION OPTIONS
Option 1: Call the attention of the identified
School Heads and discuss legal matters about
School MOOE
Option 2: Provide technical assistance to School
Heads who have unliquidated cash obligations
Option 3: Intensify the information about the
roles and responsibilities of School Heads as well
as the sanctions as stated in DO # 49, s. 2006
otherwise known as the Revised Rules of
Procedure of the Department of Education in
Administrative Cases
Advantages of Option 1:
3. Concerned School Heads will be aware of
the legal matters about School MOOE
4. Identified School Heads will be able to
make an advance monthly plan on the
utilization of School MOOE
Disadvantages of Option 1:
3. Some School Heads may not be interested
to know the legal matters about School
MOOE.
RECOMMENDATIONS
To address the needs and interests of
the staff in an organization and to lessen
biases and prejudices, the organization
should craft standard policies for all (Brown,
et. Al 2010). According to Autumn Sanelli
(2018), policies and procedures are an
essential component of any organization
because an organization without policy is an
organization without control. In fact, if
there are no policies, no one can be
accused of violating policy for a reason that
everybody has more discretion to act as
he/she see fit. Well-written policies and
procedures let staffs to evidently recognize
their everyday jobs within predefined limits.
Mainly, policies and procedures allow
administration to lead processes without
constant management intervention.
Therefore, option 2 is recommended
because of its immediate action needed for
this concern. Occurrence of such negligence
need to be given technical assistance since
this tackles about the legal matters of
School MOOE. Giving technical assistance
will clarify the School Heads of their
expected role, function, responsibility as a
Special Disbursing Officer. It will provide
them various ideas on how MOOEs can be
names of the identified School 4. Some identified School Heads may lack spent and liquidated according to the
Heads who have unliquidated cash interest in making monthly plan on the standards set by the COA and DBM as well
obligations were included. utilization of School MOOE. as the guidelines on monitoring, reporting,
and allocating the school expenses.
Advantages of Option 2: Recommendations and well-organized
3. Concerned School Heads could liquidate receipts of the purchased items are some of
their cash obligations on time after giving the topics needed for the school heads to
technical assistance. be learned.
4. Concerned School Heads may ask Sanctions will be given in not
assistance from the Bids and Awards complying with the given policy. Key factors
Committee to help liquidate the school in determining the violations should be
cash obligations. imposed so that there is fairness in giving
the sanctions. Within the context, sanctions
Disadvantages of Option 2: are usually levied against a party for
3. Some of the identified School Heads may violating rules of policy. To sanction implies
continue their practice on not liquidating make a legal agreement. A legal agreement
their cash obligations on time. or sanction imposes approvals, rules,
4. School Bids and Awards Committee guidelines and penalties on conduct.
refrained to help it’s maybe because they
are not aware of their duties and
responsibilities.

Advantages of Option 3:
3. Concerned School Heads are more aware
of the policies on DO No. 49 s. 2006.
4. It promotes transparency and
accountability.

Disadvantages of Option 3:

3. Sometimes it can cause an additional

burden to the concerned School Heads
after knowing the policies.
4. Non transparent and low accountability
leads to mistrust.
Prepared by:

OMEGA M. SOL, EdD

District Supervisor

Contributors:

ALMA M. CASAS MERLINDA C. BARCENA

Principal 1, Cajel ES Principal 1-Tabunan ES

Reviewed by:

MARY ANN A. FLORES, EdD

CID Chief
AApproved:

FAY C. LUAREZ, EdD, PhD, TM

OIC-Assistant Schools Division Superintendent