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Republic of the V4ilippiners


d epartment of Cbutation

23 MAY2016
DepEd ORDER
No. 31, s. 2016

IMPLEMENTING GUIDELINES ON THE RELEASE AND UTILIZATION OF MAINTENANCE


AND OTHER OPERATING EXPENSES (MOOE) ALLOCATIONS
OF SENIOR HIGH SCHOOLS

To: Regional Directors


Schools Division Superintendents
Public Secondary School Heads
All Others Concerned

I. For the information and guidance of all concerned, the Department of


Education (DepEd) hereby issues the enclosed Implementing Guidelines on the
Release and Utilization of Maintenance and Other Operating Expenses (MOOE)
Allocations of Senior High Schools.

2. For any inquiries on this matter, all concerned may contact the Office of the
Assistant Secretary for Finance and Administration, Department of Education
(DepEd) Central Office, DepEd Complex, Meralco Avenue, Pasig City through
telephone no. (02) 633-7231 or through fax no. (02) 683-0867.

3. Immediate dissemination of and strict compliance with this Order is directed.

BR. ARMIN A. LUI • TRO FSC


Secret.

Encl.:
As stated

References:
DepEd Order: (Nos. 49 and 13, s. 2016, and 44 s. 2015)

To be indicated in the Perpetual Index


under the following subjects:

ALLOCATIONS SCHOOLS
EXPENSES SECONDARY EDUCATION
FUNDS STRAND: Finance and Administration
POLICY

SMA, DO Guidelines on the Release and Utilization of MOOR Allocations of SHSs


0349 May 20, 2016

DepEd Complex, Meralco Avenue, Pasig City 1600 P 6 3 3 - 7 2 0 8 / 6 3 3 - 7 2 2 8 / 6 3 2 - 1 3 6 1 elk 636-4876/637-6209 1 www.deped.gov.ph
(Enclosure to DepEd Order No. 31, s. 2016)

Implementing Guidelines on the Release of Maintenance and Other Operating


Expenses (MOOE) Allocations of Senior High Schools

I. Rationale

1) The Enhanced Basic Education Act of 2013 (Republic Act No. 10533)
expands the basic education system from a 10 - year to a 13 - year program with the
addition of one year of Kindergarten and two years of Senior High School (SHS).
Starting in June 2016, the Department of Education (DepEd) will mainstream the
new level of basic education and enroll Grade 10 completers in public and private
SHS that will offer Grade 11 and Grade 12 programs. At least 1.5 million learners
are expected to proceed to Grade 11 in School Year (SY) 2016-2017.

2) To enable schools to prepare for and effectively deliver the new curricular
program, public SHS are provided allocations for Maintenance and Other
Operating Expenses (MOOE). Given that school budgets are driven by enrollment
and that data on such will only be available after school opening, the SHS MOOE
funds were lodged in the Central Office under Operations of Schools - Secondary
Education in the 2016 General Appropriations Act. This budget shall be released
in tranches to schools, through their Schools Division Offices (SDO), based on the
guidelines provided herein.

3) This DepEd Order aims: i) to provide guidance to all public SHS on the
release and the utilization of their school MOOE; to ensure timely and optimal
use of school resources, and to institute mechanisms for transparency and
accountability.

4) It is based on the following legal bases: (i) Department of Budget and


Management (DBM) and DepEd Joint Circular No 2004-1 dated January 01, 2004,
entitled "Guidelines on the Direct Release of Funds to DepEd-Regional Offices and
Implementing Units", (ii) Section 10, Republic Act No. 9155 (Governance of Basic
Education Act of 2001), which provides that the appropriations intended for the
regional and field offices (elementary/secondary schools and Schools Division
Offices [SDOs]) are to be allocated directly and released immediately by DBM to
the said offices, and (iii) Section 11, Republic Act No. 10533 (Enhanced Basic
Education Act of 2013), which provides that appropriations for the
operationalization of the enhanced basic education be included in the
Department's budget.

II. Scope of the Policy

5) This DepEd Order provides the mechanisms, procedures, and standards


for the release, utilization and liquidation of School MOOE for all public SHS
nationwide. This also defines the roles and responsibilities of each level of
governance in managing school MOOE.
III. Policy Statement

6) The DepEd hereby establishes the mechanisms, procedures and


standards in the utilization of school MOOE that shall be followed strictly by
public SHS in the country. This policy also promotes equity, transparency and
accountability.

IV. Procedures

A. Release of Funds from the DepEd Central Office

7) The 2016 budget for school MOOE lodged in the Central Office under
Operations of Schools - Secondary Education represents the funding requirements
of schools offering the SHS Program for seven (7) months or from June to
December 2016.

8) The budget for SHS school MOOE was computed based on: (i) a per
capita cost derived from the rationalized formula for school MOOE applied to
Junior High Schools in 2016, and (ii) on the projected enrolments contained in the
Schools Division SHS Implementation Plans as of September 2015.

9) Considering that schools will need to mobilize and prepare for the
opening of classes in June and that data on actual enrolment will be available in
July, the DepEd shall release an initial tranche of funds in May 2016. This
amount corresponds to the estimated funding requirements of schools for three (3)
months or from June to August 2016. The list of schools and their first tranche
allocations are detailed in Annex A and shall be available on the DepEd website.

10) School MOOE allocations of all public SHS, such as SHS in existing
junior high schools, SHS within elementary schools and stand-alone SHS in new
sites, regardless if they are implementing units' or non-implementing units 2 , shall
be released through sub-allotment release order (sub-ARO) to the Schools Division
Offices (SD0s).

11) The Central Office shall calibrate and make adjustments on the second
downloading of funds once data on actual enrollment for School Year 20 16-
2017 is available on the Learner Information System (LIS). If actual enrollment in
the SHS is higher than estimated, additional funds will be released. If actual
enrollment is less than estimated, the next tranche of funds shall be adjusted
downward accordingly.

I An implementing unit (IU) administers its own funds since it has bookkeeper and disbursing officer
plantilla positions which handle bookkeeping and cashiering functions. lUs with agency codes are
authorized to open MDS Sub-Accounts in authorized government depository banks and cash allocations
are directly issued by the DBM to their respective aub-accounts.
2 A non-implementing unit (non-IU) does not have its own financial staff and receives its allocations of
school MOOE from their respective SDOs in the form of cash advance.
Particulars T Timeline of Fund Amount to be Downloaded
Download
First Tranche May 2016 40% of the budget (based on
enrollments indicated in
Schools Division SHS
Implementation Plans as of
September 2015)
Second Tranche August 2016 Remaining funding
requirement adjusted
upwards or downwards
based on actual SHS
enrollment reported in LIS
2016

B. Release of Funds from the Schools Division Office (SDO)

12) Upon receipt of sub - ARO from Central Office, the SDO shall immediately
request for issuance of Notice of Cash Allocation from the DBM Regional Office
concerned to ensure that cash advances are released promptly to schools.

13) The SDO shall ensure that MOOE allocations of all public SHS are fully
downloaded to the respective heads of schools through cash advance using the
replenishment method. Said replenishment must be made within 3 working days
upon receipt of the liquidation report. The SDO may opt to download the entire
first tranche allocation to schools (good for three months) in a single release.
However, the SDO shall also ensure that funds released in the first tranche are
fully liquidated prior to releasing additional cash advance from the second tranche.

14) As a general rule and consistent with DepEd Order No.13, s.2016, SDOs
are prohibited from undertaking centralized procurement of any good or service out
of school MOOE intended for distribution to schools in kind. In extreme cases,
however, such as when the school head or school's accountable officer cannot
receive additional cash advance, the SDOs may procure items using school MOOE,
provided that they submit a report to their respective Regional Office (RO) and the
Office of the Secretary (OSEC), through the Offices of the Undersecretary for
Finance and Administration and Undersecretary of Governance and Operations,
explaining or presenting:

14.1. the need for such items;


14.2. the nature, type, quantity, and price of the items listed by the
receiving school; and
14.3. the estimated price difference between the SDO and school
procurement, and the name of the supplier, including the mode of
procurement used.
C. Responsibilities of Public SHS

15) The public SHS shall:

16.1. Prepare and update its monthly physical and financial plan,
mindful of adjustments that may arise given the actual number of
students that will enroll in SY 2016-2017. Schools should note
that second tranche release of school MOOE may be adjusted
upwards or downwards, depending on actual enrollment;

16.2. Ensure that its accountable officers have duly applied for bonding
with the Bureau of Treasury, Fidelity Bond Division;

16.3. Draw cash advance from its supervising/directing SDO for its
MOOE requirements;

16.4. Pursuant to Item H.1.1 of the Manual on Simplified Accounting


Guidelines and Procedures for the Use of Non-Implementing
Units/Schools, Version 2008, submit to the SDO on or before the
5th day of the following month the original copy of the Cash
Disbursement Register (CDR), the paid Disbursement Vouchers
(DVs) and all supporting documents which shall serve as
liquidation or replenishment of the cash advance granted.
Subsequent cash advances shall be granted only upon receipt of
the CDR equivalent to at least 75% of the previous cash advance.
It is reiterated, however, that any remaining cash advance at the
end of the year must be liquidated in full and unexpended
balances refunded;

16.5. Disburse funds in accordance with the existing budgeting,


accounting, procurement, and auditing rules and regulations; and

D. Uses of School MOOE

16) To fund activities as identified in the approved SHS Implementation Plan;

17) 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 in the school as well as official school meetings, such as but not limited
to, Learning Action Cells (LAC) and Continuous Improvement (CI) activities;

181 To finance expenses pertaining to graduation rites and recognition


activities;

19) To procure supplies and other consumables for teachers and students
deemed necessary in the conduct of classes;
20) To fund minor repairs of facilities, building and grounds maintenance
and the upkeep of the school;

21) To fund rental and minor repairs of tools and equipment deemed
necessary for the conduct of teaching and learning activities;

22) To fund rental of facilities for the conduct of classes;

23) To pay for wages of full-time utility, building and grounds maintenance,
messsengerial, janitorial, transportation/mobility and security services;

24) To pay for utilities (electricity and water and gas for workshop
laboratories) and communication (telephone and Internet connectivity) expenses;
and

25) To pay for reproduction of teacher-made activity sheets and other


resources that may be downloaded from the Learning Resource Management and
Development System (LRMDS) portal, which support differences in learning among
students.

26) The school MOOE may be used to procure small capital expenditure
items worth PhP15,000 and below, as provided in the new Government Accounting
Manual issued by the Commission on Audit. This shall be subject to separate
guidelines to be issued by DepEd.

27) In no case shall the school MOOE be used for the procurement of school
seats, and teacher's tables and chairs, except for school furniture which are not
procured/provided by the Central, Regional or Schools Division Offices. These may
include laboratory and workshop furniture. In no case shall the school MOOE also
used for the procurement of textbooks and other instructional materials, even if
these expenditures are contained in the SHS Implementation Plan. In this regard,
instructional materials includes publications, periodicals, and review materials.

V. Reporting Requirements

28) Consistent with the reporting requirements outlined in DepEd Order


No.13, s. 2016, all SHS principals/school heads/teachers-in-charge shall:

34.1. Declare all sources of funding of the school, which include school
MOOE allocation, private donations, funding support from local
government units (i.e. Special Education Fund) and other
government agencies, funding support from local stakeholders
such as School Governing Councils (SGC), Parent-Teacher-
Community Associations (PTCA), civil society organizations (CSO),
alumni associations, revenue from school canteen operations, and
other income generated from the disposal of assets, rent, or
collection of fees (as cited in Special Provisions 1 and 2 under the
DepEd budget in the 2016 GAA). The report on sources and uses
of school funds shall include not only the amounts of funding
received by the school but also details on quantity and
description, if such donations are received in kind;

34.2. Outline the intended utilization of the abovementioned funds,


including the timing of such utilization of funds or donations in
kind, consistent with its SIP, in its report on sources and uses of
school funds;

34.3. Ensure that all procurement using school funds conform to the
provisions of Republic Act No. 9184. The report on sources and
use of school funds shall include the names of suppliers and
service providers where there is procurement of goods and services
against school funds;

34.4. Post information on the sources, intended use and actual


utilization of school funds in the Transparency Board that must
be publicly accessible and must be updated every 3 months; and

34.5. Using the School Report Card, formally communicate/present the


sources and uses of school funds to the following stakeholders: (a)
faculty and staff of the school, (b) the PTCA, (c) the SGC, and (d)
local stakeholders who are active partners of the school (i.e.
barangay officials, CSO groups, alumni association) in accordance
with DepEd Order No. 44, s. 2015.

29) SHS in existing JHS and SHS within elementary schools shall prepare
separate financial reports for SHS school MOOE apart from their regular school
MOOE allocations. These reports shall be submitted to SDOs at the end of each
month. The existing accounting and auditing rules and regulations shall govern
the liquidation process.

30) All SDOs shall summarize the monthly status of School MOOE utilization
submitted by schools and shall submit the same to their respective ROs every
5th day of the month using the format labeled as Annex B 1. Such reports shall
-

be consolidated by the ROs concerned for subsequent submission to the Central


Office thru the Accounting Division-FS using the format labeled as Annex B-
2 every 10th day of the month. These forms effectively revise the reporting
templates that were issued under DepEd Order No.13, s.2016.

VI. Penalty Clause

31) The SDO and school heads that violate any provision of this Order shall
be dealt with administratively, pursuant to DepEd Order No. 49, s. 2006, the
"Revised Rules of Procedure of the Department of Education in Administrative
Cases".

VII. Effectivity

32) This Order shall take effect immediately upon issuance.


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