5.

2 Complying with asset

management policy to ensure that assets are
properly managed and fully utilized.

MOVs: Approved PPMP and APP,Inventory of

Items

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highly knowledgeable and skilful

5.3 Ensuring that the proper management and full

utilization of assets are efficiently sustained
through innovative practices with its
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Finance and Resource

Management Standard 5. The school
ensures that assets are properly
managed and fully utilized.

5.1 Awareness of the existing asset

management policy.
MOV: Copies of the following policies
on asset management:
(1) DepEd Handbook on Supply and
Property Management
(2)Latest (Sy 2022-2023) Philippine
Government National Asset Management
Plan (NAMP)
(3) OO-OSEC-2022-027 Creation of TWG
for the Development and Implementation
of the Asset Management Plan of DepEd
(4) DO # 041,s.2021 Inspection and
Acceptance Protocols for the
Procurement of Goods in DepEd
(5) DO #053, s. 2021 Revised Guidelines
on the Proper Recording and Booking-up
if School Building Projects
MOV:Certificates as resource speaker
upon sharing effective management
strategies on resource mobilization to a
community of schools

scarcely knowledgeable and skillful

1

highly knowledgeable and skillful

4.3 Institutionalization of
innovative practices on resource
mobilization in collaboration with
stakeholders

MOV:Institutionalization of
management strategies declared
or
recognized as effective by
stakeholders and during MEAs

scarcely knowledgeable and skillful

1

highly knowledgeable and skillful

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4.2 Implementing effective

management strategies to
mobilize resources.

MOV:Citizens/Clients Satisfaction
Survey Report, MEA Report or Client
Feedback declaring the
effectiveness of the management
strategies implemented in 4.1

scarcely knowledgeable and skillful

1

highly knowledgeable and skillful

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resources.
9. Talent Management to attract,retain,
and develop skilled personnel who can
effectively manage and mobilize
resources.
10.Performance Measurement and
Evaluation: Implement performance
measurement and evaluation systems to
track progress, assess the effectiveness of
resource mobilization efforts, and make
data-informed decisions. Regularly review
key performance indicators and adjust
strategies based on lessons learned.

4.1 Implementing management strategies

in place to mobilize resources

MOV: Documentation of the

implementation of management
strategies in no. 4

scarcely knowledgeable and skillful

1
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4.Partnerships and Collaborations with

other organizations,businesses, or
community stakeholders to pool resources
and expertise can lead to shared benefits
and enable access to additional resources.

5. Effective Communication to raise

awareness about the organization's
mission, goals, and resource needs and
articulate the impact of resource
mobilization efforts to stakeholders,
including donors,funders, board members,
and the community.

6. Donor Cultivation and Stewardship.

7. Grant and Proposal Writing to clearly

demonstrate the organization's capacity,
impact, and sustainability.

8.Financial Management to optimize

resource utilization. Establish robust
budgeting, forecasting, and monitoring
systems to ensure efficient allocation of
resources.Regularly review financial
reports,track expenses, and identify areas
for cost-saving or reallocation of resources.

9. Talent Management to attract,

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Finance and Resource

Management Standard 4. The school
implements management strategies to
mobilize resources.
MANAGEMENT STRATEGIES:

1.Strategic Planning that outlines the

organization's goals, objectives, and
resource requirements that provide a
roadmap for mobilizing resources
effectively.
2. Resource Assessment of the
organization's resource needs and
capabilities to identify the types of
resources required, such as financial,
human, technological, or physical
resources. Evaluate existing resources and
determine any gaps or areas that need
improvement.
3.Resource Diversification to minimize
dependence on a single funding stream by
seeking funding from various channels such
as grants, partnerships,
sponsorships,crowdfunding, or
donations.Diversification reduces risks and
increases the likelihood of resource
mobilization.
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3.4 Sharing information and innovative

practices on effective disbursement in
accordance to accounting and auditing rules
and regulations to effect sustainable
improvement within a community of
schools.

MOV: Documentation of the sharing

of practices in no. 3.3 with a
community of schools

scarcely knowledgeable and skillful

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highly knowledgeable and skillful

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6.Performance-Based
Disbursement where funds are released
based on predefined milestones or
targets, increasing transparency and
accountability in fund utilization.

7. Participatory Budgeting wherein

stakeholders have a voice in determining
funding priorities and oversee the
disbursement of funds,promoting
transparency, inclusivity,and
accountability.

8. External Audits and Assurance adds

credibility to the disbursement practices
and provides assurance to stakeholders
that accounting and auditing rules and
regulations are being followed.

MOV: Documentation of the

implementation of one or more of
the aforementioned practices

scarcely knowledgeable and skillful

1
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3. Collaborative Financial
Management Platforms (PMIS)provide
visibility and involvement to stakeholders
such as budget holders, auditors, and
oversight committees, promoting
transparency and accountability at every
stage of disbursement.

4.Whistleblower Mechanisms that allow

individuals to report any suspected
financial irregularities or non-compliance
with anonymity which encourages
transparency and help detect and
address fraudulent or non-compliant
disbursements.

5. Data Analytics and Audit Tools that

help auditors and financial managers
identify potential risks,detect fraud, and
ensure compliance with accounting and
auditing rules.

6. Performance-Based
Disbursement where funds are released
based on predefined milestones or
targets, increasing transparency and
accountability in
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3.3 adopting innovative disbursement

practices with full transparency to its
stakeholders in accordance to accounting
and auditing rules and regulations.

PRACTICES:

1. Open Data and Reporting by

publishing detailed reports on
disbursements, including the purpose,
recipient, and amount of funds
disbursed. This allows stakeholders to
access and analyze the data, fostering
transparency and accountability.

2. Real-Time Reporting provides

stakeholders with up-to-date
information on fund utilization,allowing
them to monitor expenditures, ensure
compliance with accounting and auditing
rules and enables prompt action if any
irregularities are detected.

3. Collaborative Financial Management

Platforms (PMIS)
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9. Provide training and education to the

staff involved in the disbursement process
to promote a culture of compliance and
accountability by fostering awareness of
the importance of adhering to financial
policies and procedures.

10. Continuously monitor and improve to

identify areas for improvement and
enhance compliance and ensure effective
fund disbursement.

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4. Follow proper authorization

procedures including electronic
approvals to validate the
disbursements.

5. Implement internal controls to

ensure compliance with accounting
and auditing rules and regulations.This
may include segregation of duties,
regular reviews and reconciliations,
periodic internal audits, and
adherence to financial control
frameworks.

6. Comply with regulatory

requirements.

7.Conduct periodic internal audits to

help identify any non-compliance or
deviations from accounting and
auditing rules and implement
corrective actions and process
improvements.

8. Engage external auditors to conduct

annual or periodic audits of your
organization's financial statements.
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3.2 Ensuring that funds are disbursed as

planned and in accordance to accounting
and auditing rules and regulations.

STEPS:
1. Establish clear financial policies and
procedures cover areas such as
authorization, documentation,approval
limits, segregation of duties, and
financial controls.

2. Adhere to budgetary controls that

prevent overspending or unauthorized
expenses.

3. Maintain accurate financial records

that accurately tracks all disbursements
such as records of each
transaction,including invoices,receipts,
payment vouchers, and supporting
documents.

4. Follow proper authorization

procedures including electronic
approvals to validate the disbursements.
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Finance and Resource

Management Standard 3. The school
funds are disbursed and utilized in
accordance to accounting and
auditing rules -and regulations.

3.1 Disbursing funds based on Monthly

Cash Programs or School Operation
Budget.

MOV: Conduct of a workshop that

cross-reference disbursed funds
with the School Operation Budget by
reviewing or auditing financial
records and transaction documents
such as payment receipts, invoices
or vouchers and checking for budget
deviations

scarcely knowledgeable and skillful

1

2
3
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2.4 Promoting innovative practices

and shares information within a
community of schools to achieve
efficiency in the procurement of
goods and services.

MOV: Sharing of procurement

innovations in a community of
schools

scarcely knowledgeable and skillful

1

highly knowledgeable and skillful

2.3 Identifying and adopting innovative
ways for the timely procurement of goods
and services within the approved plan and
budget with its stakeholders.

MOV: Contextualized/Localized
Procurement Innovation

scarcely knowledgeable and skillful

1

highly knowledgeable and skillful

2.4 Promoting innovative practices

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2.2 Setting in place the systems and

processes to ensure that
procurement activities are within
the
approved plan and budget as
required by law

MOV: Documentation of the

conduct of procurement activities
enlightened by the items in 2.1

scarcely knowledgeable and skillful

1

highly knowledgeable and skillful

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6. Regularly review and update

procurement documentation such as
procurement manuals, guidelines,and
standard operating procedures,to align
with the current legal requirements.
(MOV: Updated manuals)

7. Establish internal control mechanisms

such as establishing review and approval
processes,segregation of
duties,documentation requirements, and
audit trails. (MOV: Copy of Internal
Control Mechanism)
8. Conduct internal audits and reviews to
assess compliance with legal
requirements. These audits can help
identify areas of non-compliance, process
gaps, or areas for improvement. (MOV:
Audited Report with supporting
documents)
9. Engage legal counsel when necessary
to provide specific advice and guidance
tailored to your circumstances, ensuring
compliance