EDMA 504_CUNANAN RYAN AUGUSTO_10292022.pptx

Guidelines and Procedures for the Utilization of School
MOOE (DepEd Order No. 12, s. 2014)
The DepEd Special Education Fund Joint Circular (JC)
No. 1, s. 2017
School-Based Management Grant
• What is an SBM Grant?
• Eligible Schools for an SBM Grant
• SBM Grant Amount
• Eligible Activities for an SBM Grant
• Ineligible Expenses for an SBM Grant
Ryan Augusto M. Cunanan
Discussant

Guidelines and Procedures for
the Utilization of School MOOE
(DepEd Order No. 12, s. 2014)

What is MOOE?
The Maintenance and Other Operating
Expenses (MOOE) is the allocated funds for
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.

Legal Bases
Department of Budget and Management (DBM) and DepEd Joint
Circular No. 2004-1. dated January 1, 2004 entitled, Guidelines on
the Direct Release of Funds to the DepEd Regional Offices and
Implementing Units
Section 10, RA 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) are to be allocated directly and released
immediately by the DBM to the said offices.

1. To fund activities as identified in the approved School
Improvement Plan (SIP) for implementation in the current year and
as specifically determined in the Annual Implementation Plan (AIP)
of the school.
2. 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.
3. To finance expenses pertaining to graduation rites,
moving up or closing ceremonies and recognition
activities.
4. To procure school supplies and other consumables for
teachers and students deemed necessary in the conduct
of classes.
Uses of School MOOE

In no case shall the school MOOE be used for the procurement of school furniture
(such as seats, and teacher’s table and chairs), and textbooks and other instructional
materials, even if these expenditures are contained in the SIP.
5. To fund minor repairs of facilities, building and grounds
maintenance and the upkeep of the school.
6. To pay for wages of full-time janitorial,
transportation/mobility and security services.
7. To pay for utilities and communication expenses.
Uses of School MOOE

Various forms used in the
liquidation of MOOE

Requisition and Issue Slip Purchase Request

Quotation Request and Certification

Purchase Order Inspection and Acceptance Report

Acknowledgment Receipt Reimbursement Expense Receipt

Acceptance of Finished
Minor Repairs
Consumption Report
for Gasoline

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
Supporting Documents:
•approved itinerary of travel (Appendix A & B)
•certificate of appearance
•authority to travel approved by the agency head
• within the District – signed by School Head
• within the Division – signed by DS
• outside the Division – signed by SDS
•Reference/Memo (chargeable to local fund.
Note: Please attach ticket for CERES & Taxi fare.
Traveling Expenses – Local
To record the costs incurred for the
participation/attendance in and conduct of
trainings, conventions and seminars/workshops.
In conducting training:
•Training Course Design (TCD)- Division
Approved
•Approved Budget Proposal
•Attendance Sheet
•Payroll for Meal Allowance or Official Receipt
•Official Receipt & usual supporting documents for
purchased supplies
In attending training:
•Official Receipt for Registration Fee
•Memorandum
•Certificate of Appearance ( to support each date
of travel)
Training and Seminar 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.
Less than 2,000
•Official Receipt
•Requisition and Issuance Slip
•Purchase Request
•Inspection and Acceptance Report
2,000 and Above
•Official Receipt
•Purchase Request
•Canvass Paper ( 3 suppliers)
•Abstract of Bids
•Purchase Order
Office Supplies Expenses
Official Receipt excluding penalty
Priority Expense of the current month.
Electricity and Water Expenses
Cost of authorized telephone consumption incurred in
school operation. It includes cell cards and bills from
telecommunication companies.
For Cluster Heads
– P 500.00 load allowance
– Official Receipt
For Cluster Members
– P 150.00 load allowance
– Official Receipt
Non-cumulative Expense.
Telephone Expenses

•Payroll
•DTR signed by the Principal/School Head
•Contract or Memorandum of Agreement
(MOA) signed by the School Head & the
Contracting Person and must be
witnessed by the District Supervisor and
the PTA President
Security Expenses and Janitorial Expenses Supporting Documents:
Purchases of Materials less than 2,000
•Official Receipt
•Delivery Receipt (if OR)
•Purchase Request
•Pictures if not implemented (colored)
R&M – School Buildings
2,000 and Above
•Official Receipt
•Delivery Receipt (if OR)
•Purchase Request
•Canvass Paper ( 3 suppliers)
•Abstract of Bids
•Purchase Order
•Pictures if not implemented (colored)
R & M- School Buildings
Repairs for classrooms such as repainting,
minor construction of CR, windows,
ceiling, doors, roofs, installation of
electrical wirings, etc..

•Payroll for Pakyaw or RER
•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)
Payment of Labor Cost – 30% of purchased materials.
For repair of IT equipment and software.
•Official Receipt or RER
•Job Order
Internet Subscription Expenses
5020503000
•Official Receipt
•Memo for LIS updating/Reports
Maximum of 300.00 per month for LIS encoding
and submission of reports
Other Accounts
R&M – ICT

Less than 2,000
•Official Receipt
•Purchase Request
•List of Recipients (itemized and signed by
teacher)
2,000 and Above
•Official Receipt
•Purchase Request
•Canvass Paper (3 suppliers)
•Abstract of Bids
•Purchase Order
•List of Recipients (itemized and signed by
teachers)
To record costs of printing or
photocopying and binding of
manuscripts, documents, forms,
manuals.
Example: Reproduction of test papers,
MOOE forms, etc.
Printing and Publication Expenses

•Deposit Slip (c/o bank)
•Authority to Accept Payment (ATAP) – Bureau of
Treasury
•Confirmation Letter (optional)
Fidelity Bond Expenses
Less than 2,000
•Official Receipt
•Purchase Request
•List of Recipients (for ID’s); Acknowledgement
Receipt for Equipment for inventoriable items
2,000 and Above
•Official Receipt
•Purchase Request
•Canvass Paper
•Abstract of Bids
•Purchase Order
•List of Recipients (for ID’s); Acknowledgement
Receipt for Equipment for inventoriable items
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 Office Supplies Expenses

(4) Rental of Sound
•RER
•Job Order
The Liquidation should be
accompanied with:
•Liquidation Report (LR) – 3 copies
•MOOE Payroll – 2 copies
•Disbursement Voucher (DV)
•Cash Disbursement Register (CDR)
•Additional requirements as deemed
necessary to support the validity of
claims.
Examples: Repairs of Path walk, Stage, Flag pole, Office
of School Head, etc.
(1) Purified Drinking Water
•Official Receipt
•Purchase Request
•List of Recipients (received by teachers)
(2) Hauling
•RER ( specify distance)
(3) District Clerk
•Payroll
•DTR
•Contract
To record expenses which are not classified in any of the
specific accounts.
Other MOOE

Things to remember when liquidating:
1. For thermal receipts, have them
photocopied.
2. Be mindful of the receipt’s
expiration/validity.
3. Receipts should be written in
black or blue pens only.
4. “Assorted groceries/items” in the
receipt is not accepted.
5. No alteration of OR.
7. All liquidations of each cluster must be filed
in one folder only according to the sequence of
schools in the payroll.
6. 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).
8. Liquidation should be submitted a week prior
to the set deadline .

The DepEd Special Education
Fund Joint Circular (JC) No. 1,
s. 2017
Revised guidelines on the use of
the Special Education Fund
DEPARTMENT OF EDUCATION (DEPED) DEPARTMENT OF
BUDGET AND MANAGEMENT (DBM) DEPARTMENT OF
THE INTERIOR AND LOCAL GOVERNMENT (DILG)

PROVISIONS OF FINANCIAL
LOCAL SUPPORT OF SCHOOLS

Background
Purpose
Legal Bases on the
Use of the SEF
Allowable Expenses
Chargeable Against the SEF
Planning and Budgeting
for the SEF
Monitoring, Transparency and
Accountability in the Allocation
and Utilization of the SEF
Issues for Resolution

The additional 1% tax on real property collected in the province is
shared equally by the province and the municipality within its territorial
jurisdiction.
On the other hand, cities keep all of their collection.
The proceeds from this special levy accrue to the SEF and are
automatically released to the LSB.
Background of SEF
Republic Act (RA) No. 7160 (Local Government Code [LGC] of 1991)
A province or city, or a municipality within the Metropolitan Manila
Area, may levy and collect an annual tax of one percent (1%) on
the assessed value of real property in addition to the basic real
property tax.

Provides the source of funds for the supplementary annual
budgetary needs for the operation and maintenance of public
schools within the province, city, or municipality through an annual
SEF Budget
Formulation, approval, and utilization of the SEF Budget are the
responsibility of the individual LSB in each province, city or
municipality
Background of SEF

Previous circulars jointly issued by the DepEd, DBM, and DILG
provide the general guidelines on the use of the SEF in
implementation of RA No. 7160. Given the observed practices in the
utilization of the SEF and current developments in the basic
education sub-sector, particularly the K to 12 and early childhood
care and development (ECCD) programs, there is a need to
reiterate and refocus the policies on the use of the SEE to better
support the supplementary budgetary needs of schools' and
learning centers.
Background of SEF

To update the policies and guidelines
contained in previous JCs of the
DepEd, DBM, and DILG (JC No. 1 S.
1998, JC No. 1-A s. 2000, JC No. 1-B
s. 2001 and JC No. 4 s. 2001) on the
use and purpose of the SEF as
provided under RA No. 7160 and its
Implementing Rules and Regulations
(IRR); and
Purpose
To ensure a more strategic and
efficient utilization of resources for
priority programs and projects which
would complement, as well as
reinforce, the budgeting priorities at
the different levels of decision
making.

Operation and
maintenance of public
schools
Legal Bases on the Use of the SEF
Section 272 of RA No. 7160
SEF shall be allocated to the:
Educational
research
Construction and
repair of school
buildings
Facilities and
equipment
Sports
development
Purchase of
books and
periodicals

Sports activities at the division, district, municipal, and
barangay levels
Section 100 of RA No. 7160
The annual school board budget shall give priority to the:
Construction, repair, and maintenance of school buildings
and other facilities of public elementary and secondary
schools
Establishment and maintenance of extension classes
where necessary

Allowable Expenses Chargeable Against the SEF
Payment of compensation/
allowances of teachers locally
hired in elementary and
secondary schools identified to
have shortages per the teacher
deployment analysis of DepEd
Operation and maintenance of public schools
The rates of compensation/allowances shall be determined by the LSB based on funds available, but not to exceed
the salary schedule being implemented by the local government unit (LGU) concerned: Provided, that for the
purpose of hiring teachers chargeable against the SEF, the LSB in each province, city or municipality shall utilize the
Payment of expenses
pertaining to the operation of
schools, which may include
utilities and communication
expenses
Payment of salaries/wages of
utility workers and security
guards hired in public
elementary and secondary
schools which have not been
provided such position in the
DepEd budget.

Construction, repair and maintenance of school
buildings and other facilities for public elementary
and secondary schools, which are deemed to have
shortage of classrooms or of other facilities, as the
case may be, per DepEd classroom deployment
analysis, subject to existing standards/specifications
set by DepEd and/or Department of Public Works
and Highways; furthermore, this item shall be given
priority in the SEE Budget
Acquisition and titling of school sites
Construction and repair of
school buildings

Acquisition of laboratory, technical and
similar apparatus, and information
technology equipment and corollary
supporting services (e.g. internet
connection, maintenance, etc.), subject to
the prevailing requirements and
specifications set by the DepEd.
Facilities and equipment

Educational research other than the
research subject areas funded in the
DepEd budget, subject to the prevailing
policies and guidelines of the DepEd
Educational research

Purchase of library books and periodicals for the
libraries of the different elementary and
secondary schools in the province, city, and
municipality, and purchase of instructional
materials, workbooks and textbooks needed by
public elementary and secondary schools,
subject to the prevailing policies and guidelines
of the DepEd.
Purchase of books and periodicals

Expenses for school sports activities at the
national, regional, division, district,
municipal and barangay levels, as well as
for other DepEd related activities, subject to
the prevailing requirements and
specifications set by the DepEd.
Sports development

LGUs shall include allocations from
their SEF for the ECCD Program
Section 7 (b) of RA No. 10410
Early Years Act of 2013

Funding for the ECCD
Program
Provision of
facilities for the
conduct of the
ECCD programs
Organization and
support of parent
cooperatives to
establish
community-based
ECCD programs
Provision of
counterpart funds for
the continuing
professional
development of ECCD
public service providers
Payment of expenses
pertaining to the operations
of National Child
Development Centers,
including, but not limited to,
utilities (i.e. electricity and
water expenses) and
communication (i.e.
telephone expenses)
Direct services related to
the implementation of the
ECCD program, such as
salaries/allowances of
locally hired Child
Development Teachers
and/or Day Care
Workers, etc.

Planning and Budgeting for the SEF
DepEd representative to the LSB shall be responsible for coordinating municipal/city school plans
with that of the province and ensuring that the School Improvement Plan (SIP) and the Division
Education Development Plan (DEDP) are formulated collaboratively with the stakeholders in the
community.
The LSB shall formulate a three-year program indicating strategic
prioritization policies in the allocation of the SEF to schools taking into
consideration equitable sharing, priority needs and such factors as
enrollment ratio, distance of the schools, performance, drop-out
rate, and location of schools, as well as the goals and objectives of
the LGU's Comprehensive Development Plan (CDP), and the
expenditures, programs, projects and activities in the LGU's Local
Development Investment Program (LDIP) prior to the formulation and
preparation of its Annual Budget for the incoming year.

Should be based on DepEd- approved SIP and DEDP in the implementation of ECCD
Program, kindergarten, elementary and secondary, formal and non-formal education
programs, chargeable to their respective SEFs.
Who is responsible for the preparation of the annual budgetary
requirements of the public schools?
The LSB in each province, city, or
municipality.

All expenditure items to be included in the SEE
Budget shall be among those provided under Section
4.0 hereof and contained in the approved SIP and
DEDP.
The SEF Budget shall be presented by program,
activity and project (P/NP), by allotment class and per
school using SEF Budget Preparation Form No. 1
(Annex A).

The provincial SEF Budget shall, as much as
possible, fill the funding gap in the needs of all the
public schools covered by the province.
The corollary budget allocation shall be
complementary to the budget of the national
programs.

Recommendation of the DepEd PSDS and
SDS as well as the priorities indicated in the
SIPs and DEDPs vis-a-vis the information
from the DepEd Regional Office (RO) on the
allocation of each school from the National
Budget for the current year and the ensuing
year as contained in the National Expenditure
Program.
The report of the school heads on the state of
education at the start of every school year,
which will provide an annual progress report on
the SIP and cover, among others, the basic
education performance indicators and audited
financial reports of his/her school, including
funds it received during the previous school
year from national, local, and community-based
sources, as well as the disposition of these
funds.
The LSB shall consider the following in the preparation of the SEF Budget:
The relevant expenditures, P/NPs of the
current LDIP and Annual Investment Program
of the LGU.

The approval of the SEF Budget shall be through an
LSB Resolution, signed by the Chair and Co-Chair and
majority of all its members, pursuant to Section 100 (b)
of RA No. 7160.
The preparation and approval of the SEF Budget for the
ensuing year shall be guided by the following schedule
of activities.

To promote and enhance transparency and accountability in the allocation and
utilization of the SEF, the parties concerned shall comply with the following:
Monitoring, Transparency and Accountability in the Allocation
and Utilization of the SEF
Procurement charged to SEE shall
follow the rules and procedures
under RA No. 9184 (Government
Procurement Reform Act), its IRR
and Government Procurement
Policy Board guidelines
Utilization and disbursement of
the SEF shall be in
accordance with existing
budgeting, accounting, and
auditing rules and regulations.

Interpretation of the provisions in this JC, including
cases not covered herein shall be referred to the DepEd
— Central Office for final resolution by the DepEd, DBM
and DILG.
Issues for Resolution

School-Based
Management Grant
• What is an SBM Grant?
• Eligible Schools for an SBM Grant
• SBM Grant Amount
• Eligible Activities for an SBM Grant
• Ineligible Expenses for an SBM Grant

The School-Based Management (SBM) is a DepEd
thrust that decentralizes the decision-making from the
Central Office and field offices to individual schools to
enable them to better respond to their specific
education needs.
One way to empower the schools is through the SBM grant.

What is an SBM Grant and what it is for?
The SBM Grant is a support mechanism that aims to improve the following:
learner participation
school attendance
completion rates
student learning
outcomes

Who is eligible to receive an SBM Grant?
School Enrollment Income Class of Municipality
This is used as an indicator of
school size. The school must
have an enrollment of 300 or less
as found on Enhanced Basic
Education Information System
(EBEIS) SY 2014-2015.
The school must come from a 3rd,
4th, 5th, or 6th income class
municipality. This is based on the
National Statistical Coordination
Board (NSCB).
To become eligible, schools must fulfill two (2) main criteria:

How much can a certain school get?
Getting both the School Enrollment and Income Class range of
the municipality, the schools are given a fixed grant amount.
School Enrollment Income Class of
Municipality
Total Amount
300 enrollees or less 3rd Income Class Php 50,000.00
300 enrollees or less 4th Income Class Php 75,000.00
Allocations may change for the next batch of SBM grant recipients.

What can the SBM Grant be used for?
Enhancing the
Teaching and Learning
Experience
Improving
School Management and
Administrative Processes
Strengthening the
Resiliency of
Disadvantaged Schools
The SBM Grant can be used for different activities aiming for the following:

Enhancing the
Teaching and Learning
Experience
Classroom activities including the supplies and materials
necessary to conduct them
Contextualization of learning materials and teaching guides
Creation of teacher-made learning materials for use in
differentiated and innovative instruction
Capacity-building for teachers on content, pedagogy, and
classroom management
Organization, mobilization, and other supporting activities of
Learning Action Cells ( LAC) and CI Project Teams
Continuous Improvement (CI) projects

Solid waste management
Conduct of school planning activities particularly the organization and
mobilization of the School-Community Planning Team (SPT)
Review and enhancement of School Improvement Plan (SIP) using the CI
Methodology
Preparation and dissemination of the School Report Card (SRC)
Advocacy and education campaign for internal and external stakeholders
Improving

Enrollment and attendance management
Improving
Child mapping or tracking of learners who are at risk of dropping out
especially boys
School-level orientation and training on SBM, the CI Methodology,
and LAC
Participation in School Division Office (SDO), Regional Office (RO), or
Central Office (CO) meetings, orientations, trainings, and workshops,
on SBM, CI, and LAC.

Strengthening the
Resiliency of
Food incentives for extremely poor learners to
attend school (e.g. meals and snacks)
Provision for services and supplies to ensure
learners’ health and safety
Conduct of school-community emergency
preparedness drills

Strengthening the
Resiliency of
Provision for personal hygiene, first-aid, deworming,
medicine, and disaster supplies and kits
School attendance incentives for extremely poor learners
who are at risk of dropping out (e.g. transportation, school
supplies, learners’ basic clothing, slippers, materials for
school projects)
Minor repairs and refurbishment of classrooms (e.g.
repair of roofs, doors, walls, windows, and floors)

Additional Use for the SBM Grant
In addition, activities done by schools for disaster response, recovery and
rehabilitation are also considered eligible activities for the SBM Grant.
Minor repairs of
damaged school
property
Establishment of
temporary learning
spaces
Clean up
Improvised teaching
tools and materials
Psychosocial
support
Rebuilding of school
and student records
Child-mapping

What are the ineligible expenses for an SBM Grant?
Meals and snacks for meetings with external
stakeholders in excess of 10% of the total
SBM Grant received by the school.
Ineligible expenses mean expenses that do not fall under the uses of the SBM Grant.
These are the things that the SBM Grant cannot and should not be used for.
Hiring and payment of salaries of
additional staff
Payment of professional fees/honoraria
Gifts or tokens for DepEd monitoring and
field Technical Assistance (TA) teams
Payment of utilities
Activities funded by other special or
national programs or subsidiaries
Purchase of equipment
Purchase and reproduction of National
Achievement Test (NAT) reviewers

References
Guidelines & Procedures for Utilization of School MOOE (DepEd Order No. 12, s. 2014)
https://depedtambayan.net/utilization-school-mooe/
The DepEd Special Education Fund
https://www.slideshare.net/JessebelBautista/revised-guidelines-on-the-
use-of-the-special-education-fund
School-Based Management Grant
https://www.deped.gov.ph/2015/10/28/school-based-
management-grant/

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