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department of €iru cation

National Capital Region
Schools Division Office of Manila

July 1, 2024

DIVISION MEMORANDUM
NO. 287 ,s. 2024

PREPARATION AND SUBMISSION OF DOCUMENTS FOR THE PAYMENT

OF CASH ALLOWANCE FOR SY 2024-2025

To: Assistant Schools Division Superintendents

Chief Education Supervisors, CID & SGOD
Unit Heads
All Public Elementaiy and Secondary School Heads/OICs
All Others Concerned

1. Republic Act No. 11997 Sec, 4. Teaching Allowance states that "All public
school teachers shall be granted a Teaching Allowance for the purchase of tangible
and intangible teaching supplies and materials, the payment incidental expenses,
and the implementation or conduct of various learning delivery modalities in the total
amount of Five thousand pesos (P5,000.00) per teacher for School Year 2024-
2025; and Ten thousand pesos (P10,000.00) per teacher for School Year 2025-2026
and thereafter".

2. Department of Budget and Management(DBM)and Department of Education

(DepEd)Joint Circular No. 2, series of 2021 titled Guidelines to implement DepEd-
Ofllce of the Secretary (OSEC) Special Provision No. 11 in the FY 2021 General
Appropriations Act (GAA) on Cash Allowance provides that "the Cash allowance
shall be given to entitled public school teachers not earlier than the official
start of every school year (SY), as stipulated in the annual issuance on the
official School Calendar, or as may be decided by the Education Secretary or
his/her designated authority in cases of emergency situations".

3. Payment of Cash allowance of P 5,000 shall be given to entitled personnel

subject to the following conditions:

a) Teachers with at least one teaching load and who are in service as of
the official first day of the school up to 30 calendar days after the start
of the school year shall be entitled to the full amount of P 5,000

b) Teachers whose assumption to duty beyond 30 calendar days after the first
day of school shall be entitled to the Cash Allowance on a pro-rata basis

4. Per DepEd Order No. 008, s. 2024 dated June 18, 2024, the first day of school
shall be on July 29, 2024 unless otherwise amended.

Q Manila Education Center, Arroceros Forest Park

DefiED Antonio J. Vitlegas St. Ermita, Manila
O(02)8527-5216
| (02)8527-5009
| (02)8735-1029
sdo.maniia@deped.gov.ph 0 manila.deped.gov.ph
mMOMBMUMMM fjfacebook.com/DepEd ManiiaOfficial
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©epartment of Cbutation
National Capital Region
Schools Division Office of Manila

The table below shows the calculation of the grant:

Date of Assumption to Duty Percentage of

Dates Covered (FDS) Amount
from the Date of Opening of Cash Allowance
classes(Calendar days) to Teachers

July 29, 2024 to

a. Within the first 30 days August 27, 2024 100% P 5,000

b. After the first 30 days but not August 28, 2024 to 80% P 4,000
more than 90 days October 26, 2024

October 27, 2024 to

c. After 90 days but not more December 25, 2024 50% P 2,500
than 150 days
December 26, 2024 to
d. After 150 days until the end April 15, 2025/end of 20% P 1,000
of the SY School year

5. Enclosed herewith is a copy of Joint Circular No. 2, series of 2021 stating the
coverage of payment, conditions of non-entitlement of teachers and pro-rated
amount.

6. In view of the processing and releasing of the Cash Allowance for SY 2024-
2025 to each entitled personnel, the field is hereby requested to prepare and submit
to this Office the necessary documents for the payment of the aforesaid benefits.

7. The payroU preparation in the elementary and junior high schools shall be
taken care of by the respective schools, while Senior High School personnel shall be
prepared by the Payroll Section, Human Resource Management Services of this
Division.

8. The deadUne for submission of Master list to Human Resource Management

Services(HRMS)is on July 5, 2024, while, for submission of payrolls with required
documents to Budget Services is on July 15, 2024.

9. Release of the said SY 2024-2025 Cash Allowance to all eligible personnel in

Elementary Schools, PC Aquino Junior High School and Senior High Schools shall
be done in the Division Office. All other Junior High Schools shall be paid by their
respective schools.
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3^epublic of ttje
department of Cbucation
National Capita! Region
Schools Division Offlce of Manila

10. Attention is likewise invited to the following Annexes:

a. Annex A - Technical instructions on the processing of request for payment

b. Annex B - List Certification template
c. Annex C - Basic documents and specific details for submission

11. Immediate and wide dissemination of this Memorandum is desired.

RITA^^^DDLE, CESO V
Schools Division Superintendent

Q Manila Education Center, Arroceros Forest Park a

Antonio J. Vlllegas St. Ermlta, Manila g
DefiEl' ©(02)8527-5216((02)8527-5009|(02)8735-1029 I ^
- sdc.manila@deped.gov.ph • ^ manila.deped.gov.ph
n facebook.com/DepEdManilaOfficlal
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B^epublic of t\)e ^IjilippineiS

department of Citucation
National Capital Region
SCHOOLS DIVISION OFFICE OF MANILA
Annex A

SY 2024-2025 CASH ALLOWANCE

TECHNICAL INSTRUCTIONS ON THE PROCESSING OF REQUEST

I. To facilitate the preparation of Cash Allowance payroll, please submit

to the HRMS,The Master List/ Certification of entitled employees
using the prescribed format as attached (Annex B).

2. Below are the vital documents to facilitate release of the grant.

(Please see attached Annex C for specific details)

a. Obligation Request (GBR)

b. Land Bank Letter and CD
c. Land Bank's Financial Data Base System (FINDES)
d. Journal Entry Voucher (JEV)
e. Other documents listed In item no. 1

DETAILED PROGRAM OF ACTIVITIES

Dates Concerned Process Concerned

Services Schools/Office
July 2 - 12,2024 HRMS Checking of Master
list/Certification • All schools
submitted by schools • SHS(c/o HRMS)
July 8 - 15, 2024 Budget Submission of payrolls
Services from schools for
obligation
July 12- 22, 2024 Accounting Audit of payrolls
Services

July 17- 22, 2024 SDS Office Approved for payment • Elementary
(payrolls) Schools
July 22 - 25, 2024 Accounting Preparation of LDDAP- • PC Aquino JHS
Services and ADA and other bank • SHS (c/o HRMS)
Cashiering documents

SDS Office Approved for payment

July 23 - 25, 2024 (LDDAP-ADA)
July 26, 2024 Cashiering Submission of signed
LDDAP-ADA to
Land bank

July 29, 2024

onwards Crediting of Cash Allowance

Q Manila Education Center, Arroceros Forest Park

DtfCD ^ Antonio J. Villegas St. Ermita, Manila
O (02)8527-5216 j (02)8527-5009 | (02)8735-1029
sdo.manila(5)deped.gov.ph J manila.deped.gov.ph V
MATATAG
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B^epublic of tl)e ^^fiiUppinesf

department of Cbucation
National Capital Region
SCHOOLS DIVISION OFFICE OF MANILA
Annex B

Date

Sample Masterllst and Certification

CERTIFICATION

This is to certify that all personnel listed below are permanent and provisional
teachers as defined under RA 4670 otherwise known as Magna Carta for Public
school teachers with at least one teaching load for the School Year 2024-2025.

Further, they are not found guilty of any offense in connection with their work
and meted the penalty in the previous school year and;

They are not on Absence of Without Leave (AWOL), Indefinite sick leave of
absence, maternity leave, or study leave within the current year.

Hence, they are entitled to receive Cash Allowance pursuant to DBM & DEPED
Joint Circular No. 02, s. 2021 dated May 28, 2021.

First Day of
Position No. of Amount entitled
Service
NAME teaching
(SY 2024-2025)
ioad/s

TEACHERA Teacher 1 July 2024 At least 1 P5,000

load

Certified Correct:

SCHOOL HEAD

Verified as to entitled personnel:

MAY F. LOPEZ
Administrative Officer IV

Approved:

RITA E. RIDDLE, CESO V

Schools Division Superintendent

Q Manila Education Center, Arroceros Forest Park

DefiED
.A.
Antonio J. VillegasSt. Ermita, Manila
O(02)8527-5216
| (02)8527-5009 j (02)8735-1029
sdo.manila@cieped.gov.ph i manila.deped.gov.ph
MATATAG
n facebook.com/DepEdManilaOfficial
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Republic of t^e IPIjilippines
IBepartmcnt of CiJucation
National Capital Region
SCHOOLS DIVISION OFFICE OF MANILA
Annex C

SY 2024-2025 CASH ALLOWANCE

BASIC DOCUMENTS FOR PAYMENT

(For Division Officer proper, SHS and PC Aquino JHS)

To facilitate the payment ofSY 2024-2025 CASH ALLOWANCE, please

submit the following documents to the BUDGET SERVICES for obligation and
subsequent checking of the Accounting Services.

1. OBLIGATION REQUEST (Prepared by school and signed by the SCHOOL

HEAD and by the ADMINISTRATIVE OFFICER V, BUDGET SERVICES)

2. PAYROLL

SIGNATORIES (PER PAGE)

Prepared by:
Certified Correct: School Head

SIGNATORIES (LAST PAGE ONLY)

Funds Available: ADEBIE S. SANSOLIS
Accountant III

Disbursing officer: EUFRACIA C. PANGANIBAN

Administrative Officer IV

Approved for payment: RITA E. RIDDLE, CESO V

Schools Division Superintendent

3. CD & LANDBANK LETTER

Signatory: RITA E. RIDDLE,CESO V

Schools Division Superintendent

4. FINDES (Payroll Register) WITH PRINTED HASH TOTAL -4 copies

Q Manila Education Center, Arroceros Forest Park

Antonio J. Viilegas St. Ermita, Manila
O(02)8527-5216
| (02)8527-5009 )(02)8735-1029
sdo.manila@deped.gov.ph Q manlla.deped.gov.ph
MATATAG wmn uraatma
n facebook.com/DepEdManilaOfficial
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©epartmcnt of €&ucation
National Capital Region
SCHOOLS DIVISION OFFICE OF MANILA

5. JOURNAL ENTRY VOUCHER - 4 copies

Debit: Cash Allowance (SY 2024-2025) 5020311002

Credit: Cash-Modified Disbursement System, Regular 1010404000

SIGNATORIES:

Prepared by:

Checked by: Auditor assigned to your school

Certified Correct: ADEBIE S. SANSOLIS

Accountant III

6. MASTERLIST/CERTIFICATION (4 copies)

Q Manila Education Center, Arroceros Forest Park /v

Antonio J. Villegas St. Ermlta, Manila
O(02)8527-5216
| (02)8527-5009|(02)8735-1029 b/^ JB
MATATA6
sdo,manila@deped,gov.ph 0 manila.deped.gov.ph
n facebook.com/DepEdManiiaOfficial isa^jZF"
 DEPARTMENT OF BUDGET AND MANAGEMENT
i^TMENT OF edlcatDEPARTMENT of education
Circular Mo, _£^,s. 2021
<5%0 May 2g 2021
1 D 2D2t

SCHOOLS DIVISION SUPERINTENDENTS, HEADS OF

DEPARTMENT OF EDUCATION (DEPED)-SUPERVtSED
PUBLIC ELEMENTARY AND SECONDARY SCHOOLS ALL
CENTRAL AND REGIONAL OFFICIALS OF THE DEPED AND
THE DEPARTMENT OF BUDGET AND MANAGEMENT (DBM)
AND ALL OTHERS CONCERNED

SUBJECT : GUIDELINES TO IMPLEMENT DepEd-OFFICE OF THE

SECRETARY(OSEC)SPECIAL PROVISION NO. 11 IN THE FY
2021 GENERAL APPROPRIATIONS ACT (GAA) ON CASH
ALLOWANCE

1.0 Purpose

This Joint Circular is issued to prescribe guidelines to implenrient DepEd-OSEC

Special Provision No. 11 in the FY2021 GAA. which reads:

Cash Allowance to Teachers. The amount appropriated herein for Cash

Allowance to teachersshall be used tor the payment ofFive Thousand
Pesos (P5,000) per classroom teacher for every school year for the
, purchase of teaching supplies and materials^ for Internet and other
communication expenses, andforannualmedicalexamination expense,
subject to guidelines to be issued by the DBM and DepEd.
2.0 Coverage

This circular shall cover all permanent and provisional public-school teachers, as
defined under Sec. 2 Republic Act(R.A.) No.4670 or the Magna Carta for Public
School Teachers, including Alternative Learning System (ALS) Mobile Teachers
and District ALS Coordinators (DALSCs), in all public elementary, junior, and
senior high schools, and community learning centers, who are in service in the
DepEd for the current school year, and assigned with at least one teaching load.
3.0 Guidelines

3.1 Uses of the Cash Allowance

3.1.1 Purchase of teaching supplies and materials, tangible or intangible,

for the implementation or conduct of various modes of learning
delivery;
3.1.2 Internet and other communication expenses; and
3.1.3 Annual medical and physical examination expense.
CERTIFIED ^TRUECOPV

r^.T-
BENEDICTO'T.TAMBIS
Administrativt O'HW .
•t

Item 3.1.3 is consistent with Section 22 of R.A. No.4670 or the Magna Carta
for Public School Teachers, which provides, among others, for compulsory
medical examination for teachers before they take up teaching, at least once
a year for the duration of the teacher's professional life.

^ 3.2 Teachers who are in service in DepEd as of the official first day of the school
V up to 30 calendar days after the start of the school year shall be entitled to
the full amount of the Cash Allowance. Teachers whose assumption to-duty
is beyond 30 calendar days after the first day of school shall be entitled to the
Cash Allowance on a pro-rata basis.
3.3 Public School Teachers who fall under the following circumstances shall not
be entitled to the grant of Cash Allowance:
3.3.1 Those with no teaching load and performing non-teaching functions,
duties, and responsibilities within the current school year;
3.3.2 Those who are on absence without leave (AWOL). indefinite sick
leave of absence, maternity leave, or study leave within the current
school year;
3.3.3 Those who are found guilty of any offense in connection with their
work and meted the penalty in the previous school year; and
3.3.4 Those who are no longer in service as of the official start of the current
school year.

However, teachers in Items 3.3.1 and 3.3.2 who resume duty and are
assigned with at least one (1) teaching load within the current school year
shall be entitled to the Cash Allowance on a pro-rata basis.
3.4 The Cash Allowance shall be given to entitled public school teachers not
earlier than the official start of every school year, as stipulated in the annual
Issuance on the official School Calendar, or as may be decided by the
Education Secretary or his/her designated authority in cases of emergency
situations.

3.5 Pro-rated rates

The criteria for the pro-rated payment of the Cash Allowance will be as
follows:

Percentage
Date of Assumption to Duty from the Date of of Cash
Opening of Classes(Calendar Days) Amount
Allowance to
Teachers

a. Within the first 30 days 100% P5,000

b. After the first 30 days but not more than 90 days 80% P4,000
c. After 90 days but not more than 150 days 50% P2,500
d. After 150 days until the end of the SY 20% PI,000
CERTIFIEDjrRUE COPY

BENEOICTO^T. TAMBIS
ArtiwinletfsfilM. H/
 3.5.1 The variables of the pro-rated amount will depend on the issuance of a
DepEd Order(DO)on school opening.
4.0 Resolution of Issues

Issues and concerns that may arise in the implementation of this JC, including
.cases not covered herein, shall be referred to the DBM or DepEd, as the case
X
may be, for resolution.

5.0 Repealing Clause

All circulars, memoranda, rules and regulations, and other Issuances inconsistent
with this Joint Circular are hereby repealed or modified accordingly.
6.0 Effectivity

This Circular shall take effect immediately upon issuance.

For the guidance of all concerned.

Wl
LEONORTWAStOLIS BRIONES
Secretary Secretary
Department of Budgetaii'd Management Department of Education

"CCp!W>80iVt8>C>w,cg>fraAi

CERTIFIED^,TRUE COPY

MWiniftrstltfe Qlflelf IV
Records Pivisi.Gn*D9P6d Uffies

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