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PBEd - Tracking the School MOOE Budget.pdf

PBEd - Tracking the School MOOE Budget.pdf

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Published by Rappler Philippines
A research study by the Philippine Business for Education and Araullo University investigates the implementation of maintenance and other operating expenses in schools.
A research study by the Philippine Business for Education and Araullo University investigates the implementation of maintenance and other operating expenses in schools.

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Published by: Rappler Philippines on Mar 23, 2013
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09/06/2014

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1
UNDERSTANDING THE EDUCATION BUDGET 
Tracking & monitoring the utilizationof the SMOOE how the same is supplementedin Cabanatuan City & Munoz City 
Research collaboration between thePhilippine Business for Education (PBEd) And the Araullo University
 9 February 2012
 
2
Definition of Terms
In the order of the budget process
Expenditure program
Refers to the ceiling on obligations that could beincurred by the government in a given budget year.The ceiling is supported by estimated financialresources. It also includes proposed new,continuing, and automatic appropriations
 Appropriations
 An authorization directing payment to supportobligations. It reflects the parameters of government spending
New appropriation
 An authorization made by law or other legislativeenactment, directing payment out of governmentfunds under specified conditions or for specificpurposes
Continuing appropriation
An authorization to support obligations for aspecified purpose or project, even when theseobligations are incurred beyond the budget year. Appropriations for capital outlay (CO) andmaintenance and other operating expenses(MOOE) are valid for a total of two succeedingfiscal years
 Automatic appropriation
 An authorization made annually or for some otherperiod prescribed by law, by virtue of standinglegislation which does not require periodic action byCongress (e.g., Retirement and Life InsurancePremium or RLIP of the government employees)
 Allotment
 Authorization issued by the DBM to an agency,which allows it to obligate for specified amountscontained in a legislative appropriation
 Obligation
 A 
 
liability legally incurred and committed to bepaid for by the government either immediately orin the future
 
 
3
Disbursement
Settlement of government obligations and/oraccounts payable by cash; movement of cash fromthe Bureau of Treasury or from an authorizeddisbursing officer to the final recipient.Disbursement is synonymous withliquidation/settlement/payment of an obligation
Capital outlay
Refers to appropriations for the purchase of goodsand services, the benefits of which extend beyondthe fiscal year and which add to the assets of thegovernment, including investments in the capitalstock of GOCCs and their subsidiaries
 Maintenance and other
Refers to the expenditures to support the
operating expense
operations of government agencies such asexpenses for supplies and materials, transportationand travel, utilities (water, power etc) and therepairs etc
Special Education Fund
Refers to the fund that comes from 1% special levyon real property tax collected by local governmentunits will be used for improving education servicesof public schools

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