THE BIG PICTURE: FUND RELEASE AND LIQUIDATION

Current
Current Performance: Delay
PeThrformance: Delayininthe
thePre-auditing
Pre-auditing of
ofLRs
Bureau of Treasury for 2016
LRs for 2016
(Approves Application for Bond)
M&E
Implementing Units
(IUs or Schools with Fiscal Autonomy directly
receive their own funds)
L
E
Region Accounting Office A
(releases funds thru CA, receives
Central al and processesliquidation documents)
Recipients
Office Office MOOE (Utilize & liquidate R
(Allots
“

(Releases CA)
fund)
Fund N
Sub- Schools
Special Fund for
AROs) School-Based Feeding
E
Program
SDO R
Travelling Personnel S
Expenses

Schools Division Office

M&E
Department of Budget and
Management (DBM)
(Releases the fund)
 The Big Picture
The Department of Education (DepEd) is mandated to provide quality basic
education that will lead to human and community development. In the
compliance and achievement of this, the government has to financially support
the necessary spending relative to education.
To ensure effectiveness and efficiency in sustaining and realizing this goal,
each level of governance in the DepEd and other national agencies have their
roles to play in accordance with the policies set by the government.
 The Central Office allots the fund for the Maintenance and Other
Operational Expenses of the schools;
 The Regional Office releases the Sub-ARO to the Division Offices;
 Department of Budget and Management (DBM) directly releases the
fund to the Division Offices;
 The Big Picture
 Division Office downloads the allocations to the Non-
Implementing Units (Non-IUs) through cash advance using the
replenishment method.
 Bureau of Treasury approves the school heads' application for
bond before they are allowed to avail of the cash advance for the
MOOE fund.
Over and above these functions, the school as the heart of
learning and as the forefront of the organization, utilizes the fund for
its operation in order to provide quality service to its valued
customers, the learners. In order to provide the needed technical
assistance relative to financial management, the Division, Regional
and Central Offices take their part in monitoring and evaluating the
quality of services rendered by the schools.