CANTEEN OPERATIONS

School Managed Canteen

Cooperative Managed Canteen
Laboratory Canteen /Earn While You Learn
DepEd Order No. 8 s. 2007

Purpose:
School Managed Canteen – managed by an
HE Teacher
Cooperative Managed- a manager is paid by
The Teachers Cooperative to manage the
canteen
Canteen Laboratory- managed by students
supervised by the Foods Teacher / HE Teacher
DepEd Order No. 8 s. 2007

Purpose:
Malnutrition
Eating Habits
DepEd Order no 13 s 2017
Hands-on training
Article 2 RA 6938- Cooperative
Nutritious food
DepEd Order No. 8 s. 2007

Purpose:
Sale of Carbonated Drinks
Iodized salt shall be used
Reasonable mark-up price
Vendors are not allowed
Profit shall be secondary
DepEd Order No. 8 s. 2007

Purpose:
Recording and accounting
DepEd Order No. 8 s. 2007

Coverage:
These guidelines shall apply to school
canteens, as hereinafter defined, operating in
public elementary and secondary schools of
the Department of Education.
Budget Proposal

Sch. Mgd. Coop Mgd Canteen Lab

Supplementary Feeding 35% 35% 40%
School Clinic 5% 5%
Faculty and Student Development 15% 15%
Student Development Fund 30%
HE Instructional Fund 10% 10% 30%
School Operations 25% 35%
Revolving Capital 10%
Preparation of Financial Statements

Coverage: School,Coop Managed & Canteen Lab

Feeding Program-
meals/snacks vitamins, deworming tablets,
weighing scales, cooking utensils, feeding
tables, table appointments, feeding center
improvement, vegetable garden
Preparation of Financial Statements

Coverage: School and Coop Managed

School Clinic-
medical and dental supplies, tools,
equipment, medicines, clinic improvement,
documentation, seminars/trainings of medical
staff, health symposium for parents.
Preparation of Financial Statements

Coverage: School and Coop Managed

Faculty and Student Development-
registration
fee teachers to seminars/trainings,
Professional meetings, INSET, LAC Sessions
honoraria/ tokens for resource persons,
Registration of students to symposia/ seminars
training and contest expenses (except sports)
Preparation of Financial Statements

Coverage: School and Coop Managed

HE Instructional Fund-
Laboratory subsidy
Improvement of practice house
Skills training/contests
Supplementary reading materials
Instructional supplies
Preparation of Financial Statements

Coverage: School and Coop Managed

HE Instructional Fund-
Instructional materials, teaching demonstration
expenses
HE Lab tools and equipment
Nutrition Month Celebration
Preparation of Financial Statements

Coverage: School and Coop Managed

School Operations Fund-
Cleaning and Beautification supplies
Transportation
Representation expenses related to hosting of
DepEd activities, visitors meals
Minor Repairs
Purchase of tools and equipment
Preparation of Financial Statements

Coverage: School and Coop Managed

Revolving Fund-
Additional capital
Improvement of canteen facilities
Replacement & purchase of tools
Repairs ( electrical, water, drainage, equipment
structural)
Preparation of Financial Statements

Coverage: School Managed Canteen Only

Revolving Fund-
Fire insurance
Healthy and sanitary permits
Canteen uniforms
Seminars for canteen personnel
Medicine cabinet
Emergency medical expenses of personnel
Preparation of Financial Statements

Coverage: Canteen Laboratory Only

HE Development Fund-
Conduct of skills training for teachers contests
Expenses during seminars, professional meeting
Hosting of HE activities
Instructional supplies reading materials,
Teaching demonstration expenses
HE rooms improvement
Purchase and repair of laboratory tools and
Equipment
Sample Template of Financial Statements

DMOR
Monthly DMOR
Columnar
Monthly Financial Statement