REVISED SIMPLIFIED ACCOUNTING GUIDELINES Presentation

REVISED
SIMPLIFIED ACCOUNTING
GUIDELINES
DIVISION MEMO NO.162 S. 2021
USES of SCHOOL MOOE stated under DepEd Order No.13, s. 2016 and as Reiterated under DepEd Order No. 8, s. 2019.
• School MOOE shall be used for the following, among others, subject to
availability of funds and prioritization of mandatory expense items; and must be
in accordance with the existing budgeting, accounting, procurement and
auditing rules and regulations:
1. To procure school supplies and other consumables for teachers and students deemed
necessary in the conduct of classes;
2. To pay for reproduction of teacher-made activity sheets or exercises downloaded
from the Learning Resource Management and Development System (LDRMS);
3. To fund activities as identified in the approved School Improvement Plan (SIP) for
implementation in the current year and as specifically determined in the Annual
Implementation Plan (AIP) which shall follow the calendar year of the school;
4. To support expenses for school-based training and activities that are selected or
designed to address the most critical needs that will improve learning outcomes;
USES of SCHOOL MOOE stated under DepEd Order No.13, s. 2016 and as Reiterated under DepEd Order No. 8, s. 2019
5. To finance expenses pertaining to graduation rites, moving up or closing

ceremonies and recognition activities;
6. To fund supplies, rental and minor repair of tools and equipment and other
consumables for teachers and students deemed necessary in the conduct of
classes and learning activities;
7. To fund minor repairs of facilities, building and grounds maintenance
necessary for the upkeep of the school (as defined in DepEd Order No. 1, s.
2017 entitled Guidelines on the National Inventory of DepEd Public School
Buildings for School Year 2016-2017);
8. To procure semi-expendable property items worth less than Php15,000.00
(including Technical-Vocational-Livelihood and science classes consumables) as
provided in the Government Accounting Manual (GAM) issued by the
Commission on Audit; and
USES of SCHOOL MOOE stated under DepEd Order No.13, s. 2016 and as Reiterated under DepEd Order
No. 8, s. 2019.
9. In no case shall the school MOOE be used for the procurement of:

9.1 School seats, and teacher’s tables and chairs except for school
furniture which are not procured / provided by the Central, Regional
or School Division Offices. These may include laboratory and
workshop furniture;
9.2 Textbooks; and
9.3 Other supplementary learning resources (SLRs) which include
publications, periodicals and review materials.
Operation Expenses Allowed under the School-based Feeding Program (SBFP)
stated under DepEd Order No. 39, s. 2019 and DepEd Order No. 15, s. 2018
1. Purchase of basic eating/cooking utensils;
2. Basic kitchen tools and equipment, stove;
3. Water, dishwashing soap;
4. LPG, charcoal, firewood, kerosene;
5. Reasonable transportation expenses;
6. Labor/service of cook (1 in every 40 beneficiaries);
7. Common office supplies needed for the preparation of reports

GUIDELINES FOR LIQUIDATION OF SCHOOL MOOE
A. Various Forms used in the Liquidation of MOOE
 Approved School Operations Budget (SOB)
 Approved Monthly MOOE Expenditure Program (MMEP)
 Approved Budget Re-alignment for unutilized balances above P1,000
 Approved SOB and MMEP of the succeeding month
 Cash Disbursements Register (CDR)
 Purchase Request (PR)
 Quotation Forms & Canvass Form
 Purchase Order (PO)
 Inspection and Acceptance Report (IAR)
 Requisition and Issuance Slip (RIS)
 Reimbursement Expense Receipt (RER)
 Certificate of Expenses Not Requiring Receipts (CENRR)
 Inventory Custodian Slip (ICS) – for non-consumable items
B. Various Proofs of Receipts

 Official Receipts
 Cash Invoice
 Sales Invoice
 Cash Register
 Collection Receipt with attached Charged Invoice
C. Supporting Documents for Liquidation
1. Traveling Expense (Local) – i.e. transportation, travel per diems, ferriage
Outside the City: Within the City:

 Approved Itinerary of Travel (Appendix 45)  RER
 Certificate of Travel Completed (Appendix 47)  Locator Slip
 Certificate of Appearance  Reference/Memo if attended
 Travel Order approved by the SDS seminar
 Reference/Memo (chargeable to local fund) (chargeable to local fund)
 Tickets for bus, plane, ferry  Certificate of Appearance
 RER for transportation
 Official Receipt for plane tickets
 Boarding pass
2. Training (Seminar) Expense – i.e. INSET, District Roll-Out, LACs
In conducting training: In attending training:

 Approved Training Matrix and Budget  Official Receipt for
Proposal if to be charged against Registration Fee
Contingency Funds  Reference/Memo
 Attendance Sheet (chargeable to local fund)
 Official Receipt  Original Certificate of
 Usual supporting documents for purchased Appearance
food/supplies (refer #3)
3. Supplies & Materials Expense – i.e. instructional materials, principal's prepaid load, load for
teachers for caplets distribution and retrieval, Covid prevention supplies (disinfectant and sanitation supplies,
hygiene kits, and waste management supplies), test paper, tarpaulin, printing & photocopies, minor repairs
for less than P1,000 (light bulb, faucet, paint, nails etc), water for dispenser, bottled water
Php999.00 and Below Php1,000.00 and Above

 Purchase Request (PR)  Purchase Request (PR)
 Official Receipt/ Sales Invoice/Cash  Official Receipt/ Sales Invoice/Cash Invoice
Invoice  Canvass form (3 suppliers)
 Inspection and Acceptance Report (IAR)  Quotations (at least 3 sets)
 Requisition and Issuance Slip (RIS)  Purchase Order (signed by lowest bidder)
 List of Recipients and Pictures  Inspection and Acceptance Report (IAR)
 Inventory Custodian Slip (ICS) for non-  Requisition and Issuance Slip (RIS)
consumable items like heavy stapler,  Recipients and pictures
heavy puncher, calculator, USB, file racks  Approved Memo for trainings
etc.  Inventory Custodian Slip (ICS) for non- consumable items.
4. Water Expense (Top Priority) – i.e. ZCWD bills
 Official Receipt excluding penalty
 Monthly Billing

5. Electricity Expense (Top Priority) – i.e. ZAMCELCO bills
• Official Receipt excluding penalty
• Monthly Billing

6. Telephone Expense (Landline) – i.e. telephone bills
 Official Receipt
 Monthly Billing

7. Internet Subscription Expense – i.e. telephone with internet
 Monthly Billing

8. Postage and Courier Expense – i.e. LBC, JRS
9. Janitorial Services and Security Services – services contracted by school with private agencies.
 Statement of Account
 DTR signed by the worker and School Head
 Contract or Memorandum of Agreement (MOA)
10. Other General Services – i.e. Job Orders (utility, security), payment of labor cost for murals,
repairs, projects, grass cutting, painting etc
 RER
 Payroll
 DTR signed by the worker and School Head
 Job Order Contract approved by School Head and signed by the worker
 Budget Proposal if to be charged against Contingency Funds
 Pictures for all repair & maintenance regardless of the amount (before, during and after)
11. Repairs and Maintenance - School Buildings – i.e. Cost of major repairs
 Usual supporting documents (refer #3)
 Approved Budgetary Proposal if to charge against Contingency Funds
 Pictures for all repair & maintenance (before, during and after)

12. Repairs and Maintenance – Office or ICT Equipment/Other Machinery and Equipment
– repairs made thru "legit" repair shops
 Job Order (issued by repair shop)

13. Fidelity Bond Premiums
 Validated Deposit Slip (c/o bank)
 Authority to Accept Payment (ATAP) – Bureau of Treasury
 Confirmation Letter (optional)
14. Representation Expense – i.e. meals/snacks during World Teacher’s Day, Brigada Eskwela,
Pintakasi, Graduation, Recognition and Moving Up ceremonies
 Menu
 Attendance
 Pictures
 Approved Budgetary Requirements if chargeable against Contingency Funds
15. Transportation and Delivery Expense – Cost of moving agency’s own people and properties
from one station to another i.e. hire truck to pick-up supplies from PS/suppliers.
Hire Private vehicle: Contract Government vehicle:
 RER  Usual supporting documents for purchased
 Photocopy of Driver’s License, OR & CR fuel (refer #3)
 Pictures of vehicle with loads of supplies with  Photocopy of OR & CR
plate number.  Pictures
GUIDELINES FOR LIQUIDATION OF SCHOOL-BASED FEEDING PROGRAM
A.Various Forms used in the Liquidation of SBFP
 PhilGeps Registration Certificate
 SBFP Form 4 (Record of Daily Feeding)
 Form 5 (Consolidated Nutritional Status)
 Market Form
 Cycle Menu
 School Physical & Financial Report
 Attendance - handwritten by beneficiaries
 Photos

Various Forms used in the Liquidation of SBFP
 Cash Disbursements Register (CDR)
 Purchase Request (PR)
 Quotation Form & Canvass Form
 Purchase Order (PO)
 Inspection and Acceptance Report (IAR)
 Requisition and Issuance Slip (RIS)
 Reimbursement Expense Receipt (RER)
 Certificate of Expenses Not Requiring Receipts (CENRR) for P300
and below
B. Supporting Documents for Liquidation
1.Food Supplies Expense
 Official Receipt/ Sales Invoice/Cash  Official Receipt/ Sales Invoice/Cash
Invoice Invoice
 Inspection and Acceptance Report  Canvass form (3 suppliers)
(IAR)  Quotations (at least 3 sets)
 Requisition and Issuance Slip (RIS)  Purchase Order (signed by lowest bidder)
2. Traveling Expense – transportation cost
 RER
 Locator Slip

3. Other Supplies and Materials Expense (P2.00 per beneficiary) – i.e. basic eating/cooking
utensils, basic kitchen tools and equipment, stove, water, dishwashing soap, LPG, charcoal,
firewood, kerosene, common office supplies.
 Official Receipt/ Sales Invoice/Cash Invoice  Official Receipt/ Sales Invoice/Cash Invoice
 Inspection and Acceptance Report (IAR)  Canvass form (3 suppliers)
 Requisition and Issuance Slip (RIS)  Quotations (at least 3 sets)
 Inventory Custodian Slip (ICS)  Purchase Order (signed by lowest bidder)
 Inventory Custodian Slip (ICS)
4. Other General Services – Job Order for labor/service of

cook (1 in every 40 beneficiaries)
 RER
 Payroll
 DTR signed by the worker and Principal
 Job Order Contract approved by School Head and
signed by the worker
GUIDELINES ON THE UTILIZATION OF SCHOOL MOOE
I. Travel Expenses
 Cheapest cost of transportation from school to point of destination and/or vice
versa i.e. jeepney, bus, van, taxi, tricycle, “habal-habal”, ferry, motor banca,
plane.
 Proof of receipts : tickets/metered tickets, OR for plane tickets, RER, CENRR
 Pursuant to DepEd Order no. 22, s.2019 section 21 of Executive Order No. 77, s.
of 2019 dated March 15, 2019, the allowances for official local travel of
government personnel are:
DESTINATION MAXIMUM DTE
REGIONS I, II, III, V, VIII, IX, XII, XIII,
CLUSTER I BARMM 1,500.00
CLUSTER II REGIONS VI, VII, X, XI, CAR 1,800.00
CLUSTER III REGIONS IV-A, IV-B, NCR 2,200.00
The allowable DTE for travel beyond 50kl radius from the permanent
official station should be based on the following apportionment:
PARTICULARS PERCENTAGE TO COVER
Day of arrival at point of destination 50%- hotel/lodging
(regardless of time) and succeeding 100% 30%- meals
day/s thereof on official business 20%- incidental expense
day of departure for permanent 30%- meals
official station (regardless of time) if 50% 20%- incidental expense
other than date of arrival
To preclude double payment, the corresponding portion of the DTE shall not be allowed
when the fare paid for transportation includes meals and/or quarters and route, or
where meals and/or lodging are paid for or furnished by the DepEd or other parties.
II. Training (Seminar) Expenses
 The cost of Registration fees in attending division, regional and central office initiated
seminars.
 Expenses for meals served and materials used during INSET, District Roll-Out, LACs
and other school-based training and activities.
 Proof of receipts: OR, Cash Invoice, Sales Invoice
 Allowable cost for meal and snacks per head:
Whole Day Activity Half Day Activity
Snacks AM Php 20.00 Snacks Php 30.00
Lunch 160.00
Snacks PM 20.00
TOTAL Php 200.00 Php 30.00
III. Supplies & Materials Expenses

 The supplies and materials used by teachers and administrative personnel.
 i.e. instructional materials, common office supplies, principal's prepaid load, test
paper, tarpaulin, printing & photocopies, minor repairs for less than Php1,000.00,
water for dispenser, puncher, stapler and other similar items
 Proof of receipts: OR, Cash Invoice, Sales Invoice, Cash Register
 Allowable cost for commonly used supplies and materials:
Items Unit Unit Price
photocopy copy 1.00
printing page 1.00
SF9 / Form-138 (Report Card) w/ envelope piece 15.00
Health Card set 15.00
ECC copy 1.00
ID (PVC) w/ lanyard and holder per student piece 50.00
ID (PVC) w/ lanyard & name tag (big ID) per personnel piece 220.00
book binding (soft bound) book 35.00
EGRA Materials:
for Grade 1 set 10.00 - 15.00
for Grade 2 set 10.00 - 15.00
for Grade 3 set 10.00 - 15.00
Phil IRI Materials:
for Grade 1 set 10.00 - 15.00
for Grade 2 set 10.00 - 15.00
for Grade 3 set 10.00 - 15.00
for Grade 4 set 10.00 - 15.00
for Grade 5 set 10.00 - 15.00
for Grade 6 set 10.00 - 15.00
for Grade 7 set 10.00 - 15.00
School Head’s prepaid load 1,000.00
GUIDELINES

ON THE UTILIZATION OF SCHOOL MOOE
 To avoid unnecessary expenses during school events, shirts to be purchased will
limit only to three (3) school activities in a school year – Brigada Eskwela,
division-based World Teachers’ Day and School’s Foundation Day. Unless
otherwise unforeseen DepEd mandated activities will require purchase of shirts.
 Recipients of shirts are the teachers, school administration and only up to five
(5) non-DepEd stakeholders. Allowable cost per shirt per activity, as stated:

Brigada Eskwela & World Teachers' Day
T-shirt (round or V-neck) 200.00
Polo shirt (with collar) 300.00
Foundation Day
T-shirt (round or V-neck) only 200.00
IV. Fidelity Bond Premiums
 The accountable officers must apply or renew their fidelity bonds prior release of
the cash advances. Stated below are the Schedule of Premium Rates:
MINIMUM CASH MAXIMUM CASH
AMOUNT OF BOND BOND PREMIUMS
ACCOUNTABILITY ACCOUNTABILITY
5,001.00 9,000.00 75% of their Total Cash Accountability Bond Premium shall not be less than P150
9,001.00 12,000.00 9,000.00 150.00
12,001.00 15,000.00 11,250.00 168.75
15,001.00 18,000.00 13,500.00 202.50
18,001.00 21,000.00 16,750.00 251.25
21,001.00 25,000.00 18,900.00 283.50
25,001.00 30,000.00 22,500.00 337.50
30,001.00 35,000.00 26,250.00 393.75
35,001.00 40,000.00 30,000.00 450.00
40,001.00 50,000.00 37,500.00 562.50
50,001.00 60,000.00 45,000.00 675.00
60,001.00 80,000.00 60,000.00 900.00
80,001.00 100,000.00 75,000.00 1,125.00
100,001.00 250,000.00 100,000.00 1,500.00
V. Semi-Expendable Property
 These are machines, equipment, furniture and fixtures costing less than
Php15,000.00 specifically determined in the Approved Annual Implementation
Plan (AIP) to be implemented in the current calendar year and included in the
Approved MMEP.
 i.e. desktop, laptop, printer, scanner, AVR, biometric, laminator, water dispenser,
electric fan, LED TV, projector, grass cutter, sound system, cabinet, air
conditioner, refrigerator, stove, rice cooker, CCTV, generator, sports equipment
 Proof of receipts: OR, Cash Invoice, Sales Invoice, Cash Register

VI. Budgetary Requirements
 All activities that are not identified in the approved AIP and will be charged
against Contingency Funds should require budgetary requirements before its
implementation/purchase. Submission of budgetary requirements should be at
least 10 - 15 days prior the scheduled activities.
VII. For District / Division Meets
 Allowable expenses for these activities are:
Expenses District Meet Division Meet
Uniform for Athletes:
shirt & shorts x 550.00
shirt & jogging pants x 700.00
Jacket (Coaches, School Head, PSDS) x 500.00
Meals:
Breakfast x 80.00
Snacks (AM) 30.00 30.00
Lunch x 80.00
Snacks (PM) 30.00 30.00
Dinner x 80.00
Fare:
cheapest mode of transportation
• from school/billeting area to venue & v.v. ALLOWED ALLOWED
• hire vehicles to transport students and other equipment to the billeting area x ALLOWED
Incidental Expenses:
for first aid kits and other expenses related to the activity
• 5% of the activity's total expenses x ALLOWED
VIII. Invitations and Advisory to attend Activities

 Invitations and advisories to attend activities from NGOs and
other organizations shall be for “On Official Time” only, meaning
participants from schools may attend said activities but at their
own expense. It is a strict division policy that NO government
funds shall be used to participate on such activities unless
otherwise specifically endorsed by the SDO that expenses may be
charged to school local funds.
REMINDERS
1. The school heads/property custodians will submit the three sets of
liquidation reports to their respective quadrant bookkeepers for checking
(one original copy for COA, one duplicate copy for Accounting file and one
duplicate copy for school file).
2. Liquidation Report filed in three (3) folders with Transmittal Letter,
Approved SOB and MMEP, Approved SOB and MMEP of the succeeding
month & CDR.
3. Everything spent must be in accordance with approved MMEP, AIP (Annual
Implementation Plan) and APP (Annual Procurement Plan).
4. School must have to compose a Bids and Award Committee (BAC).
5. Canvasser must not be the Property Custodian. BAC Chairman must not be
the Property Custodian.
REMINDERS
6. Be mindful of the receipt’s expiration/validity.
7. The receipts should be arranged by date and sequence (NOT Topsy Turvy).
8. For thermal receipts (i.e. JRS, LBC) have them photocopied.
9. Receipts should be written in black or blue pens only.
10. No alteration and tampering of Official Receipts.
11. Splitting of transactions (i.e. total transaction > Php1,000.00: same date, same
supplier, but separate OR with less a thousand each) shall be disallowed.
12. Expenses of the prior year is not allowed to liquidate in the current year MOOE
except for the ff: December prior year electric bill and water bill and December
prior year salaries of JO or MOA
MONTHLY MOOE EXPENDITURE PROGRAM (MMEP)
• Division Memorandum no. 358, s.2020
• Refers to the itemized version of the School Operating Budget (SOB)
• Required to be attached to the SOB. Both are required to be
submitted and pre-approved at least a month ahead of time ,
otherwise expenses made shall not be considered liquidated.
• Both are required to be approved by the SDS before the release of the
succeeding month’s school MOOE.
• Budget Proposal shall not be required as a general rule, instead MMEP
will be submitted except for the ff instances:
a. expenditure for unforeseen contingencies;
b. Budget Realignment for unutilized MOOE balances above P1,000
BUDGET RE-ALIGNMENT
R epublic of the P hilippines
D epartment of E ducation
DIVIS ION OF ZAMBOANGA CITY
_________________________
(Name of School)
_____________________________
(Distri ct)
BUDGET RE-ALIGNMENT
For the month of ________________
Unutilized expenses/excess MOOE breakdown:
MMEP Excess Excess

Breakdown of Expenditure
Amount Amount Amount
sign pen red 725.60 600.00 125.60
sign pen blue 725.60 600.00 125.60
photopaper 300.00 255.00 45.00
special paper 300.00 150.00 150.00
cert holder 250.00 225.00 25.00
water pipeline labor 8,500.00 8,450.00 50.00
Total 19,231.49 10,280.00 8,951.49
Proposed expenses breakdown:
Breakdown of Expenditure Quantity Unit Cost Amount

monobloc chair 5 431.33 2,156.66
disinfectant spray 3 426.85 1,280.55
magazine file box 1 374.00 374.00
tape dispenser 4 166.23 664.90
index tab adhesive 8 98.58 788.60
clip backfold 20 13.38 267.60
water expense 185.00
internet bill 997.00
transpo and delivery 2,237.18
Total Re-al l ocati on P 8,951.49
Prepared by: Certified Correct:
CHRISNELLE L. CRESMUNDO, CPA

Name of School Head Accountant III
Verifi ed By: Approved by:
ROSALIO B. CONTURNO, JR. PhD ROY C. TUBALLA, EMD, JD, CESO VI

Chief SGOD Assistant School Division Superintendent
OIC-Office of the Schools Division Superintendent

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REVISED

5. To finance expenses pertaining to graduation rites, moving up or closing

1. Purchase of basic eating/cooking utensils;

2. Basic kitchen tools and equipment, stove;

3. Water, dishwashing soap;

4. LPG, charcoal, firewood, kerosene;

5. Reasonable transportation expenses;

6. Labor/service of cook (1 in every 40 beneficiaries);

7. Common office supplies needed for the preparation of reports

B. Various Proofs of Receipts

Outside the City: Within the City:

In conducting training: In attending training:

Php999.00 and Below Php1,000.00 and Above

4. Other General Services – Job Order for labor/service of

III. Supplies & Materials Expenses

VIII. Invitations and Advisory to attend Activities

Unutilized expenses/excess MOOE breakdown:

MMEP Excess Excess

Proposed expenses breakdown:

Breakdown of Expenditure Quantity Unit Cost Amount

Prepared by: Certified Correct:

CHRISNELLE L. CRESMUNDO, CPA

Verifi ed By: Approved by:

ROSALIO B. CONTURNO, JR. PhD ROY C. TUBALLA, EMD, JD, CESO VI

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