Check on the sources of funds of your school, discus the process of utilization and the

persons involved. (you may use matrix for discussion. Attach memos) Include special
projects with budget allocation. Research on DepEd memos explaining the policies in
the utilization of funds.

Supplementary feeding program for undernourished pupils/students

Sources of Process of Utilization Persons Budget allocation
Funds Involved

Canteen Fund D.O. proposes the budget allocation for the Principal food expenses-
program Chairman number of
the bases in determining the amount of SBFP beneficiaries x
budget Coordinator 16.00 per day x
School Finance 120 days
Accounting of Funds Officer
A book of accounts and statement of sales Clinic Teacher operational
and disbursements shall be maintained for Inspection Team expenses-number
recording daily transactions related to the Cook of beneficiaries x
operations of the canteen. Receipts and Helper 2.00 per day x 120
other similar documents shall be kept to days
support sales, purchases and disbursements
made. The books of accounts should be kept
up-to-date and made available for
examination and inspection at any
appropriate time by the school level auditing
committee or the COA representative based
in the division office.

The Canteen Teacher shall be responsible in

the preparation and submission of reports,
and the books of accounts and statement of
sales and disbursement

The net income derived from the operation

of the canteen shall be utilized for, but not
limited to the following:

Supplementary feeding program for

undernourished pupils/students35%
School clinic fund5%
Faculty and student development fund15%
H.E. instructional fund10%
School operations fund25%
Revolving capital 10%
TOTAL 100%
Sources of Process of Utilization Persons Involved Budget allocation
Funds

Canteen Fund Earnings and cash received
from canteen operations shall
be deposited daily in the
nearest government depository
bank. In the absence of such
government depository bank,
deposits shall be made at any
nearest reputable commercial
bank. In no case shall the
deposits be made in the
personal account of any school
official. A school-managed
canteen shall have a bank
account “in trust for” the name
of the school, whereby the
school head/principal and the
Canteen Teacher shall be the
joint signatories.
Canteen The net income derived from
Teacher/manager the operation of the canteen
School Auditing shall be utilized for, but not
Team limited to the following:
Supplementary feeding
program for undernourished
pupils/students35%
School clinic fund5%
Faculty and student
development fund15%
H.E. instructional fund10%
School operations fund25%
Revolving capital 10%
TOTAL 100%

Sources of Funds Process of Utilization Persons Involved Budget allocation

MOOE 1.Training Expenses School Head Training Expenses

2. office supplies School Finance Officer DepEd Order 13,
The Department of 3. Accountable Forms BAC Members s. 2016
Budget and 4. other supplies & materials Teachers Executive Order
Management (DBM) expenses Pupils 298
jointly releases with 5. Mandatory Expenses COA Circular
the Commission on 2012-001 dated
6. Postage & Courier Expenses
Audit (COA) and the June 14, 2012
7. Repairs
Department of 8. Fidelity
Education (DepEd) 9. Printing &Publication Office supplies
guidelines on the Expenses expenses
management of 10. Representation Expenses DepEd Order 13,
cash advances
s.2016
issued to School
RA 9184 and its IRR
Heads charged
COA Circular 2012 –
against DepEd’s
001 dated June 14,
MOOE.
2012