Computation of Public Schools

MOOE
Boncodin Formula

Gerard Clarke P. Cerezo

 The Maintenance and Other Operating Expenses
(MOOE) is the allocated funds for public elementary
and secondary schools that can be spent on activities
and necessities (i.e. electricity and water) that support
learning programs and help maintain a safe and healthy
environment in schools.
Reminder

In accordance with RA 9485 (Anti-Red Tape Act

of 2007), schools are mandated by law to have a
Transparency Board on MOOE posting all school
expenditures using the allocated funds.
School’s MOOE is equals to

Fixed Amount
+ (Allowable Amount X Number Of Classrooms)
+ (Allowable Amount X Number Of Teachers)
+ (Allowable Amount X Number Of Learners)
Fixed and Variable Cost

 The fixed amounts for every elementary school would be

P40,000 and for high school P80,000. 
Fixed and Variable Cost (cont.)
Basis Elementary School High School

Every Classroom P3,000 P6,000

Every Teacher P4,000 P8,000

Every Learner P200 P400

Elementary’s MOOE Computaion
Basis Elementary High School
School

Every P3,000 P6,000

Assume that Basey Central Elementary School has 250 Classroom
enrollees, 6 teachers, and 5 classrooms: Every P4,000 P8,000
Teacher
Every P200 P400
applying the formula, the school’s MOOE would be: Learner

= P40,000 + (P3,000 x 5) + (P4,000×5) + (P200 x 250)

Fixed Amount +
= P125,000 + (AA X Number Of Classrooms)
+ (AA X Number Of Teachers)
+ (AA X Number Of Learners)
Secondary’s MOOE Computaion
Basis Elementary High School
School

Every P3,000 P6,000

Classroom
Assume that Basey National High School has 850 enrolees, 25 Every P4,000 P8,000
teachers, and 20 classrooms: Teacher
Every P200 P400
applying the formula, the school’s MOOE would be: Learner

= P80,000 + (P6,000 x 20) + (P8,000 x 25) + (P 400 x 850)

Fixed Amount +
+ (AA X Number Of Classrooms)
= P740,000 + (AA X Number Of Teachers)
+ (AA X Number Of Learners)
Important Note!

There are cases however when the proposals derived from

the boncodin’s formula will be constrained due to the
department’s budget calling. 
Important Note!

There are cases however when the proposals derived from

the boncodin’s formula will be constrained due to the
department’s budget calling. 
BONCODIN FORMULA

COMPUTATION OF SCHOOL’S MOOE BUDGET

PROPOSAL (BP) FY 2019

SOURCE: HTTPS://DEPEDTAMBAYAN.NET/COMPUTATION-DEPED-SCHOOLS-MOOE/
School’s MOOE is equals to

Fixed Amount
+ (Allowable Amount X Number Of Classrooms)
+ (Allowable Amount X Number Of Teachers)
+ (Allowable Amount X Number Of Learners)
+ (Allowable amount x number of graduating learners)
Fixed and Variable Cost

The fixed amount for every school would be:

Elementary school – P50,000

Junior high school (IUs & non IUs) – P96,000
Senior high school *standalone only – P100,000
Fixed and Variable Cost (cont.)
Parameters Elementary Junior High Senior High Senior High School
(Basis) School School School (stand-alone)

Every P3,750 P7,200 P100,000

Classroom
Every Teacher P5,000 P9,600
Every Learner P250 P480 P1,353 P1,353
Every P313 P300
Graduating
Learner
Elementary’s MOOE Computaion Parameter
s (Basis)
Elemen
tary
School
Junior
High
School
Senior
High
School
Senior High
School (stand-
alone)

Every
Classroom
P3,750 P7,200 P100,000
Assume that Basey I central elementary school has 250
enrollees, 6 teachers, 5 classrooms and 8 graduating pupils: Every
Teacher
P5,000 P9,600

applying the formula, the school’s MOOE would be: Every

Learner
P250 P480 P1,353 P1,353

= P50,000 + (P3,750 x 5) + (P5,000 x 6) + (P250 x 250) + Every

Graduating
P313 P300
Learner
(P313 x 8)

= P50,000 + (P18,750) + (P30,000)+ (P62,500)+ (P2,504) Fixed Amount +

= P163,754 + (AA X Number Of Classrooms)
+ (AA X Number Of Teachers)
+ (AA X Number Of Learners)
= P164,000 (rounded-off to the nearest thousand) + (AA X number of graduating
learners)
Secondary’s MOOE Computaion Parameter
s (Basis)
Elemen
tary
School
Junior
High
School
Senior
High
School
Senior High
School (stand-
alone)

Every
Classroom
P3,750 P7,200 P100,000
Assume that Basey National High School (Junior High) has
850 enrolees, 25 teachers, 20 classrooms, and 20 graduating Every
Teacher
P5,000 P9,600

Learners:
Every
Learner
P250 P480 P1,353 P1,353

applying the formula, the school’s MOOE would be:

Every P313 P300
Graduating
Learner
= P96,000 + (P7,200 x 20) + (P9,600 x 25) + (P 480 x 850) +
(300 x 20)
Fixed Amount +
= P96,000 + 144,000 + 240, 000 + 408,000 + 6,000 + (AA X Number Of Classrooms)
+ (AA X Number Of Teachers)
+ (AA X Number Of Learners)
= P894,000 + (AA X number of graduating
learners)
Traveling expenses – local

To record the costs incurred in the movement/transport of government

officers and employees within the country. It includes transportation
fare and travel per diems, ferriage, and all other similar expenses.
Training and seminar expenses

To record the costs incurred for the participation/attendance

in and conduct of trainings, conventions and
seminars/workshops.
Office supplies expenses

To record the cost or value of office supplies used such as

bond paper, ink, and small tangible items like stapler wire
remover, puncher, stapler and other similar items issued to
end-users for government operations.
Electricity expenses

Official receipt excluding penalty

water expenses
Telephone expenses

Cost of authorized telephone consumption incurred in

school operation. It includes cell cards and bills from
telecommunication companies.
SECURITY EXPENSES AND JANITORIAL
EXPENSES
R&M – school buildings

Repairs for classrooms such as repainting, minor

construction of CR, windows, ceiling, doors, roofs,
installation of electrical wirings, etc..
Payment of labor cost – 30% of purchased materials.

Payroll for pakyaw

job order
program of works (2,000.00 & above)
acceptance of finished minor repair
colored pictures (original & 2nd copy) – for all repair & maintenance regardless
of the amount (before, during and after)
R&M – ICT
For repair of IT equipment and software.
INTERNET SUBSCRIPTION EXPENSES
PRINTING AND PUBLICATION EXPENSES

TO RECORD COSTS OF PRINTING OR PHOTOCOPYING AND

BINDING OF MANUSCRIPTS, DOCUMENTS, FORMS, MANUALS.

EXAMPLE: REPRODUCTION OF TEST PAPERS, MOOE FORMS,

ETC.
OTHER OFFICE SUPPLIES EXPENSES

TO RECORD COST AND VALUE OF OTHER SUPPLIES USED IN

THE SCHOOL OPERATION.
EXAMPLE: TARPAULIN/STREAMERS, ID’S, CLEANING
SUPPLIES & MATERIALS, CURTAINS, PESTICIDES, HAND
WASHING SUPPLIES, RIBBONS, MEDALS, PRINTER, ETC.
OTHER MOOE

TO RECORD EXPENSES WHICH ARE NOT CLASSIFIED IN ANY

OF THE SPECIFIC ACCOUNTS.

EXAMPLES: REPAIRS OF PATH WALK, STAGE, FLAG POLE,

OFFICE OF SCHOOL HEAD, ETC.
Things to remember when liquidating:
for thermal receipts, have them photocopied.

Be mindful of the receipt’s expiration/validity.

Receipts should be written in black or blue pens only.

“Assorted groceries/items” in the receipt is not accepted.
No alteration of OR.

The cluster members shall submit their liquidations to their respective cluster heads with one (1)
original copy (for COA) and one (1) 2nd copy (for accounting).

All liquidations of each cluster must be filed in one folder only according to the sequence of
schools in the payroll. Liquidation should be submitted a week prior to the set deadline .
THANK YOU FOR LISTENING AND GOD BLESS!