MOOE

1 | School Heads’ Development Program: FOUNDATIONAL COURSE

 DepEd Order 13 s.
2016
dated: march 11, 2016
IMPLEMENTING GUIDELINES ON THE DIRECT
RELEASE AND USE OF MOOE ALLOCATIONS
OF SCHOOLS INCLUDING OTHER FUNDS
MANAGED BY SCHOOL.
Rationale
• Starting 2016, the financial assistance previously
downloaded to the Central office (SSES, SPED, STE,
DICP) are now part of the regular MOOE.

• Aims to provide guidance to all public school on

derivation , release and utilization of school MOOE,
ensure timely and optimal use of school resources,
and institute mechanism for transparency and
accountability.
 Responsibilities of Implementing Units

• SDO
• Inform in writing the heads of ESs & SSs without financial
staff of their annual MOOE allocation.
• Ensure that, by end of the year, the MOOE allocations of
ESs and NON-IUs have been fully downloaded to the
respective heads of the said non-IUs through C.A within 3
working days after receipt of Liquidation Report.
 Responsibilities of Implementing Units

• The SDO’s are prohibited in undertaking centralized

procurement of any good and services out of school
MOOE, except:
• SHs has unliquidated CA and cannot receive
additional cash advance the SDO may procure
items using MOOE for the school.
Responsibilities of implementing units
• SCHOOL HEADS
• Apply for bonding with the BTr.
• Draw cash advance from the SDO for MOOE requirements
• Submit to the SDO on or before 5th day of the following
month the Liquidation report.
• Disburse fund in accordance with the existing budgeting,
accounting and auditing rules and regulations
USES of MOOE
• To fund activities as identified in the approved SIP
for implementation of the current year and
specifically determined in the AIP
• To support expenses for the school-based training
activities that are selected or designed to address
the most critical needs that will improve learning
outcomes in the school as well as official school
meetings.
USES of MOOE
• To support expenses on the special curricular
programs (e.g advocacy, assessment, capacity
building,)
• To finance expenses pertaining to graduation rites,
moving up or closing ceremonies and recognition
activities.
• To procure supplies and other consumables for
teachers and students deemed necessary in the
conduct of classes.
 Uses of MOOE
• To fund minor repair of facilities, building, and ground
maintenance and the upkeep of the school.
• To fund rental and minor repairs of tools and
equipment deemed necessary in the conduct of
teaching and learning activities.
• To pay wages of full-time janitorial,
transportation/mobility and janitorial services.
• To pay for utilities expenses.
 Uses of MOOE
• To pay for reproduction of teacher-made activity
sheets or exercises that were downloaded from
LRMDS, which support differences in learning among
students.
• To procure small capital expenditure items worth
P15,000.00 and below as provided in new GAAM
issued by COA. This shall be subject to separate
guidelines to be issued by DepEd.
• In No case shall the MOOE be used for the
procurement of school furniture and textbook even if
these are stated in SIP.
Based on eBEIS (Number of pupils/ students; Number
of teachers; Number of classrooms; Number of
graduating students) --