Uses of School Maintenance and

Other Operating Expenses

(MOOE) FY 2019
 Uses of School MOOE

1. To fund activities as identified in the approved SIP for

implementation in the current year and as specifically
determined in the AIP.
2. To support expenses for school based training or
activities that are selected or designed to address the most
critical needs that will improve the learning outcomes in the
school as well as the official school meetings, such as but
not limited to, LAC and CI sessions.
 Uses of School MOOE
3. To support expenses on special curricular
programs.
4. Graduation rites, moving up or closing
ceremonies, recognition ceremonies.
5. To procure school supplies and other
consumables for students and teachers
deemed necessary in classroom teaching.
 Uses of School MOOE

6. Minor repairs of school facilities, building and ground

maintenance and upkeep of the school..
7. To fund minor repair and rental of tools and
equipment deemed necessary in classroom teaching.
8. Janitorial and security services.
9. To pay for utilities (electricity and water) and
communication ( telephone an internet).
Uses of School MOOE
10. Reproduction of teacher made
activity sheets or activities downloaded
from LRMDS.

11. Procure small capital outlay

expenditures not to exceed 15,000.00.
 Uses of School MOOE

12. Cultural and Athletic Funds

(P1,500.00 per employee)
Araw, Charter Day, BANTULA
13. Gender and Development Fund (5%)
14. Over the Counter Medicine (2%)
15. Common Funds (5%)
16. Identification Cards, Test Papers by quarter, and Building
Insurance
Instructions
1. Prepare summary by month and
object of expenditure.
2. Release shall be by month.
3. First week release, fourth week
liquidation.
 Instructions
4. Principals shall submit personally to the
Accounting Section on the day designated ( to
coincide with MANCOM). Bring 2 copies ( copy
for COA and school). Copy for Accounting in
the custody of Bookkeepers.
 Instructions
5. Central School Principal to sign DTR of
Bookkeepers and Disbursing Officers.
6. Bookkeepers shall report to Division
Accountant- Randy Porras.
7. Disbursing Officers shall report to Division
Cashier- Mayette Gayon.
Instructions
8. Liquidation reports shall be scanned
and stored in cloud storage (Google
Drive).
9. Cashbook- Disbursing Officers.
10. Ledgers and Trial Balance-
Bookkeepers
Thank You!