“Understanding the Proper

Utilization of Maintenance
and other Operating
Expenses (MOOE) Allocation
in Basic Education System”

ISO 9001: 2015 Certification No. : AJA17-0078

 The school budget is one of the most
powerful tools to promote and
strengthen the school based
management and accountability.

DepEd continues to make more

resources available to schools to
support them in enabling students to
perform better.

ISO 9001: 2015 Certification No. : AJA17-0078

 • School MOOE allocation was rationalized
starting 2013 using the Boncodin formula

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 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.

ISO 9001: 2015 Certification No. : AJA17-0078

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 Common Expenses Incurred in MOOE Liquidation and each
corresponding attachments.
 Traveling Expenses – (Seminar)
 Traveling Expenses – (Non-Seminar)
 Training Expenses
 Printing and Publication Expenses
 Telephone Expenses (Mobile and Landline)
 Internet Subscription Expenses
 Water Expenses
 Electricity Expenses
 Other General Services (Utility and Security)
 Office Supplies Expenses
 Other Supplies and Materials Expenses
 Semi –Expendable Equipment Expenses
 Medical, Dental and Laboratory Supplies Expenses
 Repairs and Maintenance Expenses

ISO 9001: 2015 Certification No. : AJA17-0078

 • TRAVELING EXPENSES (SEMINAR)
• Itinerary of Travel (with complete signatures)
• Certificate of Travel Completed (with complete
signatures)
• Authority to Travel (with complete signatures)
• Memo
• Certificate of Appearance (original)
• Official Receipt for registration fee (if any)
• Transportation receipts/tickets (if available)
• Narrative report/Reaction paper

ISO 9001: 2015 Certification No. : AJA17-0078

 • TRAVELING EXPENSES (NON-SEMINAR)

* Itinerary of Travel (with complete signatures)

* Certificate of Travel Completed (with complete
signatures)
* Authority to Travel (with complete signatures)
* Certificate of Appearance (original)
* Transportation receipts/tickets (if available)

ISO 9001: 2015 Certification No. : AJA17-0078

 MAXIMUM
DESTINATION
DTE PARTICULARS % COVERAGE

Cluster 1 R I, II, III, V, P 1,500.00

VIII, IX, XII, Day of Arrival 50% : Hotel
XIII, ARMM and succeeding 30% : Meals
days thereof on 100% 20% :
Cluster 2 R VI, VII, X, 1,800.00
official business Incidental
XI, CAR
Day of 30% : Meals
Cluster 3 R IVA, 2,200.00 departure, if 20% :
MIMAROP other than day 50% Incidental
A, NCR of arrival

**source: DepEd Order 22 s. 2019

ISO 9001: 2015 Certification No. : AJA17-0078

 WITHIN 50-KM
PARTICULARS BEYOND 50-KM DOES NOT COMMUTE
COMMUTE DAILY DAILY
50% - 50% -
NO
hotel/lodging hotel/lodging
Accommodation
(Day of Arrival (Day of Arrival
provided
ONLY) ONLY)
DTE 30% of 30% =
30% -meals 30% -meals 9% - meals

20% - 20% - incidental Incidental exp –

NOT ALLOWED
incidental exp exp
ACTUAL TRANSPO. EXPENSES Allowed Allowed Allowed
**source: DepEd Order 22 s. 2019

ISO 9001: 2015 Certification No. : AJA17-0078

 TRAINING EXPENSES
* Request for Quotation
* Training Proposal with budget component
* Purchase Order/Contract
* Purchase Request
* Abstract of Canvass
* Memo
* Narrative Report
* Pictures
* Meal Attendance- Participants should be those who are specified in the
memo.
* Certificate of registration, Mayor’s/Business/DTI Permit

ISO 9001: 2015 Certification No. : AJA17-0078

 • PRINTING AND PUBLICATION
EXPENSES
* Collection Receipt
* Job Order Request
* Job Order
* Inspection and Acceptance Report
* 2306/2307 (whichever is applicable)

ISO 9001: 2015 Certification No. : AJA17-0078

 • TELEPHONE EXPENSES
* For Prepaid Cards:
-Official Receipt

* For Landline/Post Paid user (under the

name of the school):
-Official Receipt or Machine Validation
-Billing Statement
-BIR Form 2306 & 2307
-Certification that all calls are official

ISO 9001: 2015 Certification No. : AJA17-0078

 ALLOWABLE COMMUNICATION
POSITION
ALLOWANCE
SDS Php 3,000.00

ASDS 2,500.00

Division Chief 2,000.00

Education Program Supervisor 500.00

PSDS 500.00

School Head / Principal 300.00

Allowable provision for other SDO 8,000.00

personnel authorized by the SDS

ISO 9001: 2015 Certification No. : AJA17-0078

 • OTHER UTILITY EXPENSES (INTERNET, WATER,
ELECTRICITY)

* Official Receipt or Machine Validation

* Billing Statement
* BIR Form 2306 & 2307

ISO 9001: 2015 Certification No. : AJA17-0078

 • OTHER GENERAL SERVICES
* Job Order Contract
* DTR (Daily Time Record)
* Payroll
* Accomplishment Report (if applicable)

ISO 9001: 2015 Certification No. : AJA17-0078

 • SUPPLIES
* Official Receipt/ Collection Receipt and Sales
Invoice/ Delivery Receipt
* Purchase Request
* Request for Quotation
* Abstract of Canvass
* Purchase Order
* Inspection and Acceptance Report
* Picture of Supplies purchased
* BIR Form 2306 & 2307
* Inventory Custodian Slip for Non-Consumable Item

ISO 9001: 2015 Certification No. : AJA17-0078

 • MINOR REPAIRS
* Pre-inspection report
LABOR:
* Post Inspection report
* Collection Receipt/RER
* Pictures before, during and after
* Job Order
the repair (same angle)
* Payroll
* Project Proposal and Programs of
Work
MATERIALS:
* Collection receipt
* Purchase Request
* Request for Quotation and
Abstract of Canvass
* Purchase Order
* Inspection and Acceptance
Report and Pictures
* BIR 2306/2307

ISO 9001: 2015 Certification No. : AJA17-0078

 • REPAIR OF SEMI- EXPENDABLE
EQUIPMENTS
* Pre-inspection report
* Post Inspection report
* Collection receipt
* Job Order Request/Request Letter
* Job Order Estimate
* Abstract of Canvass
* Job Order
* Waste Material Report (if parts are replaced)

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 Responsibilities of SDOs
• Inform in writing the SHs of non-implementing units
of their annual MOOE allocation
• Ensure that by the end of the year, the MOOE
allocations of ESs and non-implementing SSs have
been fully downloaded to the respective heads of the
said non-IUs through cash advance using the
replenishment method.
**The SDOs are prohibited from undertaking
centralized procurement of any goods or services out
of school MOOE intended for distribution to schools
in kind.
ISO 9001: 2015 Certification No. : AJA17-0078
 DepEd Order No. 008 s. 2019

ISO 9001: 2015 Certification No. : AJA17-0078

 Reporting Requirements
• 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
ISO 9001: 2015 Certification No. : AJA17-0078
 Reporting Requirements

• 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;

ISO 9001: 2015 Certification No. : AJA17-0078

 • Using the School Report Card, formally
communicate/present the sources and uses of
school funds to the following stakeholders:
• faculty and staff of the school,
• the PTCA,
• the SGC, and
• local stakeholders who are active partners of
the school (i.e. baranggay officials, CSO groups,
alumni association)

ISO 9001: 2015 Certification No. : AJA17-0078

 • 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;

ISO 9001: 2015 Certification No. : AJA17-0078

 • 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;

ISO 9001: 2015 Certification No. : AJA17-0078

 • 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 atleast every 3
months;

ISO 9001: 2015 Certification No. : AJA17-0078

 MANAGEMENT OF CASH
ADVANCES TO DEPED NON-
Ius FOR SCHOOL MOOE AND
OTHER FUNDS

COA, DBM and DepEd Joint

Circ. 2019-01
ISO 9001: 2015 Certification No. : AJA17-0078
 General Guidelines:
• Each School Head shall open a bank account with a
GSB within the locality where the school is located.
• Opening an account with non-GSBs may be allowed
provided that, there is no existing GSB’s within 20km
radius from the school.
• The School Head shall inform the bank that interest
income on the account shall be transferred
automatically to the BTr by the GSBs every quarter,
and by the non-GSBs every end of the year.

ISO 9001: 2015 Certification No. : AJA17-0078

 • Only deposits from the DepEd's Operating Unit
(SDOs/ROs) concerned and interest earned on such
deposits shall be allowed to be credited to the
school's bank account.
• The bank account shall only have the maintaining
balance by end of the year. The balance of the school
bank account in excess of the required maintaining
balance shall be directly remitted to the BTr by the
GSB or nonGSBs, at the end of the year. To avoid
unnecessary transaction fees/bank charges, the
balance of the bank account should not be less than
the required maintaining balance.
ISO 9001: 2015 Certification No. : AJA17-0078
 • The School Heads shall make proper liquidation of
his/her cash advance if he/she shall be reassigned to
another school or upon his/her
retirement/separation from service. This shall be one
of the bases for the issuance of clearance.
• To ensure the smooth implementation of this
Circular, a training shall be conducted for School
Heads, accountable officers, and others concerned
on in the guidelines and procedures and the required
recording/reporting framework.

ISO 9001: 2015 Certification No. : AJA17-0078

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 ROLE OF THE PRINCIPAL AS FISCAL
MANAGER

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