Republic of the philippines

Deparfunent of Education
National Capital Region
DIWSION OF CITY SCrrOOr,S
Nueva

QUEZON CITY
Ecija St., Baga Bantay, euezon City

June 6, 201

DIVISLON MEMOMNDUM

No. q7A3 s.2oll

TO: Asst. Schools Division Supdrintendents

D i s tr i c t/D ivis io n Supe rv i s or s
Eleme wary/Se condary Sihool pr inc ipal s

He ad Te ache r s/Te ac he rs In-C har ge

0ther Concerned School personnel

REITERATING DEPED ORDER NO.

S. 2007 ENTITLED 6,REVrSED IIVTPLEMENTTNG
-8:
GUIDELINES ON THE OPERATION
AIID MANAGNMENT
IN PUBLIC ELEMENTARY Al\tD SECONDANV SCTTOOLS, OF SCHOOL CANTEENS

l'

In line with the DepEd's intent of providing service t9 the pupiis/students

through the
operation of school canteens, DepEd brder N6.
s s. 2007 entitled .. nevisea Implementing
Guidelines on the operation and iv{anagement of
school canteens in puuii" Elementary and
Secondary Schools'o is reproduced.

2'

Preferential attention and adherence of all concemed

to the provisions stated
5.1-5.6.6.1.6.4-6.7. 7.10c, snd T.l2 is enjoined

-t^

ir itcss_{.aa.L

A copy of canteen teacher designation as stated in item 6.1

should be submitted to this office
2all c/o nr.s vegi;, EpplrLE Division supervisor.
$ar9
Furthermore, the annrral budget (item 6.7)
of schoolivlanaged canteen is expected to be

not later than June 17,

submitted also on the aforesaid date for approval.

s$"l

4.

compliance-Tth
the provisions of DepEd order No. g s. 2007
by all concemed is
enjoined. Any vioiation "l-l
shall be dealt with adminirt

5.

wide and immediate dissemination of this Memorandum is

desired.

"ti*ly.

CORAZON C. RUBIO, CESO VI

Asst. Schools Division Superintendent
Ofricer-in-Charge
Office of the Schools Division Sirperintendent

n A--

FiG PILIPINAS
Republic of the PhiliPPines

REPIIBI,IKA

KAGAWARAN NG EDUKASYON

P,*,FHR

DEPARTilIENT OF EDUCAT1ON
DepEd

Compt*' Meralco Ave. PasigCity

Direct Line:633'72-0E
E- mail : tle t*d' i *tt i l i<'. nt I Pl)

Tnrggapro ng Kelihim
OJfiee tf tka SeuetarY

ll'e hs i te : htvt

FFR
I *

DepED

No.8

n6
vY

ttww.icDe!!, g.)v. trh

?nn?
rv-'

ORDER
.$.2007
REVISEDIMPLEMENTINGGUIDELINESoNTHEOPERATION
AND MANAGEMENTOT} SCI{OOL CANTEENS N'i PUBLIC
ELEMENTARY AND SECONDARY SCHOOLS

'llo:

I indersecrelaries

Assistant Secretaries
Bureau Directors
Regional Directors
Diiectors of Services/Centers and Heads of I ]nits
Schools Division/City Superintendents
Heads. Public Elementary and Secondary Schools

t.0 PUR,POSE
These guidelines are hereby is*stnd in oreler to rationatize the operation and
that:
urarrageinent of school canteens in thc public school system and to ensure

l.l The school canteen shall help eliminate

malnutrition

among

pupits/str.rdents.

1.2 The school canteen shall

serve as

venue

for the development of

desirable eating habits of pupils/students'

1.3

1.4

The school cantcen shall senve as a laboratory for Home Economics.

retail trade and in the incidental teaehing of health and nutrition' lt shaii
provide hands-on training for students on planning, purchasing. handling
and storage. preparation. serving and sale ofsafe and nutritious rneals'fhe school canteen guidelines shall serve as a mechanism to support the
Department's rcsponse to the mandate of Article 2 of Republic Act No.
O9j8 to create an airnosphere that is conducive to the gro11ih and
development of cotrPeratives.

t.5

t.6

Service should be the main considsration for operaling a school canteen.

Profit shall only be secondary since the clienteie are pupil#students who
are dependent only on their meager allowance from their parents.
Reporting and accounting ofthe proceetls from the operation

canteen shall

be made by the parties concemed to

ofa

schoo!
emphasizc

transparency and accountability.

2.8 COVERAGE
These guidelines shall apply to school canteens, as hereinafter defined, operating
in public elementary and secondary schools of the Department of Education.

3.0 DEFINITTON OF TERMS

As herein used, the following terms shall be understood to mean:

3.1

* refers to one of the aneillary services in the school

system that sells food items to the pupils/students and serves as a support
mechanism in the effort to eliminate malnutrition concenu of the school.
It can be used as a laboratory canteen on food planning, preparation,
$chool Cantecn

serving, storage and selling.

schcol canteen can either be school-

managd or teachers' cooperative-managed.

3.?

School-Manage4 9anteen - refers to a school canteen that is oper.ated

and nranagai by the school under the general supervision ofthc school
head/principal.

Teqcherst Coonerative Maneged Canteen - refers to a school canteen

that is opcrated and managed by a duly registered teachers' cooperative.

3.4

Laboratgry*clnleen refers to the canleen opersted and managed by

secondary students as part of their H.E. classer. lt can make use of the

facilities of th school-managed canteen or thc teachers' cooperative'

managed canteen in the absence of a separate room that thcycan use.
refers to an H.E. teacher who has been designated to
oprate, *anagc and rupervise the school-managed canteen. He/She
aiso supervises the students doing practicum activities in the canteen.

3.5

Cantceq Teacher

3.6

AdmiFistratlve Expenses - refers to general expenss of business

op"ratlon such aS salaries, supplies, water antl electric bills' insurance,
etc.

3.7

cost of soodF sord - is eq,a! ro the inventory at the beginning

of the
year, adding the cost of goods manufactured
or purcharla Jring
trr"

year, minus the inventory at the end of the year.

3.8

$glh$e .Exoense - refers to expense"s of promoting, relling and

distributing products which rnay includ* su"h items
L advertising,

commissions, delivery expenses, traver expenses and entertainment3.9

Gno,$ l{a,rgig* refers to rhe eliffere-nee between gross

sales and cost of
goods sold including cost of frcight and productioidirectly,"i"iJro
*r"
preparation of food items.

4.0 POI.ICY STATEMENTS

4.1

School canteens shall beof two types: (l) schoor-Managed canteen; (2)
Teaghels' cooperative-Managed canteen. Both shall adhere
ro
professional managernent and sound business practices
as well as ro
safety and security measures.

4.2

4.?.1

Elementary Schools in the rural areas with 500 pupirs or ress

and those in urban areas with r,000 pupils or less shail have
only one canteen to tre operaled and'manrg"a ly it e scnoot
under the generar supervision ofthe schoor head/principal.

4.2.2 where

the enrolment size in rural elementary schools is more

than five hundred (500) pupirs and in urban etementary schoors,

more than one thousand (1,000) pupils, the exisiing duly

registered teachers'cooperative that complies with the Criteria

for Qualification herein set forth, shail manage and operate the
school canteen. whcn there is no duly registered ieachers'

cooperative that is intrested or qualified to operate and

manage the canteen, the school shall operate and manage the
same.

4.3

Management of School Canteens ln Secondary Schoois

4.3.1

Regardless

of enroknent

size, there shall be

laboratory

canteen, as herein defined, in all secondary schools, When the

student population is less than one thousand five hundred
(1,500), the laboratory canteeir shall also be the school
managed canteen.

4.3.2 In addition to the

laboratory canteen

in

secondary schools

where the student population is more-than oner thousand five

hundred (1,500), the existing duly registered and interested

teachers' cccperative in the school that eomplies with the

Criteria for Qualification set forth shall be allowed to operate
and manage another school canteen.

4.3,3

For special schools rvith an enrolment size of more than five

hundred (500) students, the existing duly registercd and
interested teachers' cooperative in the school that complies
with the Criteria for Qunlificatian set forth shall be allowed to
operate and manage another school canteen in addition to the
laboratory canteen.

AA

Only nutrient-rich focds such as root crops, nooclles, rice and corn
products in nativc preparation, fruits and vegetatlles in season, and
fortified food products labeled rich in protein, fff,gY, vitamins and
minerals shall be sold io the rchool canteen. Bcverages shall include
milk, shakes and juices prepared ftom fruit$ and vegetables in season'

4.5

The sale of carbonated {rinks. sugar-based synthetic or artificially

flavored juices, junk foods and any food product that may be detrimental
to the child's health and that do not bear the sangkry Pinoy seal and/or
did not pass BFAD approval is prohibited.

4.6

todized salt shall be used, in controlled quantity, in the preparation of

cooked foods to ensure that the iodine requirement of the clientele strall

be met and to eliminate iodine deficiency disorders. The use of

monosodium glutamate {vetsin) shall be regulated'

i1

in the canteen shall be

price
does not $(ceed the
allowed, provided ttt"t ttre selling retail

reasonable rnark-up price for all merchandise

prevailing prices in the locality.

to
.+.o

of the school canten premises or subcontractinj the operalicn of the school canteen to concessionaires is
SubJeasing the whole or part
prohibited.

4.9

Vcndors shall not be allowed to bring in food items inside the school
canteen/premises. Teachers and school personnel are likewise prohibited
from selling food items within the school premises, except through the

school r.rit en and unless authorized and covered

agreement with the school head/principal end/or

by a +r'ritten
the teachers'

cooperative.

5,0 PROCEDURAT, Gf}IDNI,II\TES

5.1 All school

canteens

Pcrmits/clcarances:

arc required to

secure

the following

(a) Sanitation Clearance0e.rmit fram the local Flealth Departmcnt

(b) Health Permit of canteen personnel/staff from the city/municipal
health office

{c) Authority from the school head/principal to Operate and Manage

the School Canteen (for teachers'cooperatives only)

Clearances/Permit shall be permanently displayed in a conspicuous place

in the school canteen. They shall remain valid for the duration of the
school year.

All canteen personnel/staff are requirod to wear clean and proper attire
(white shirupololbiouse, colored pantdskirt, hairnet, apron! appropriate
footwear) at all times. They shall also wear their identification cards
with photo when inside the premises of the canteen.
Reporlorial Requirements

5.3.1. All entities operating and managing a school canteen, including

the laboratory canteen, shall regularly prepae the following
reportorial requirements to be submifted to the DepF-d and/or
CDA, whichever is applicable:
Category of Reports

Catesorv fut 'r To be submitted to the

Department of
Education, specifically
to the school head in

Types of Reports

(l)

Statement of Financial

Condition

case

{2} Statement of Operations

(3) Statement of Cash Flows
(4) Notes to lnterim Financial

school-managed

Statement and Other

Disclosures
(5) Summary of Costof SalEs

of teachers' coopmanaged, and division

office in case of

Date of Submission

Quarterly submission with

deadline dates of May 15.
August 15, November l5

andFebruary

15

canteens

Catesory A-2

/ To be prepared an<i

( i ) Bank Reconciiiation
(2) Schedule of Cost of Sales
all
times
maintained at
and posted on the (3) Schedule of Operating

school's builetin board

and/or in any

conspicuous

rvithin the
premises

place

school

Expenses

(4) Schedule of Utilization of

School Share Program

Reccivcd from ths

Cooperative

(5) Schedule of Utilization of

Gross Incorne Cenerated

Monthiy with deadline date

of every l0th of the
follo.wingmonth

Categor.T

cf

Renoni-

Types of Repcrrs

llele,rf Q,'!-'

from the Cantecn

Laboratory
(6) Statennent ofF.eceipts anC
Disbursernents

(7) Statement ofReports bn

Cooperatives' School
Program Suppart
(8) Schedule of Capitatization
on the Operation of School
Canteen
Latego-ry B

To be submitted on an
annual basis to or as
required by the
Cooperative
Development

{l)

Audired Financial

May l5

Statements including notes

and disclosures
(2) Financial Performance
Standards
(3) Annual Report to CDA

Aurhoriry (CDA)
(lbr teachers
cooperatives only),

fiscal year

(4) List of Directorc and

Officers

copy fumished the

schooi headrprincipai

(5) Report on Crimes and

Losses

meeting; and 15 days

foilowing assumption
of office
To be submitted as
crimeiincident occurs,
on the 5th business day
after knowledge of
crinie or incident

Note: Stundurds of Financial Reporting System tiitt@

as preseribed hy the CDA: and by the organization as prescribei by the
profes sion on accounlailql

5.3'2 The

shall prepare its financial

statements using the pro-forrna copies of the monthly statemenr
of operations and financial statements which are hereto attached
as Annexes "8" and "C", respectively. Teachers' cooperatives
managing school canteens shall follow the Standard bhan of
Accounts for Consumers' Cooperatives and Those with Canteen
And/Or Catering Services prescribed by the Cooperative
school-managed canteen

Dwelopment Authority, which is hereto attached

5-3.3

as

Annei ..D'.

The school head/principal shall also post on the school's bulletin

board a statement of receipts and disbursements, indicating the

share

it

canteen.

received from the teachers' cooperative managed

Accounting of Funds

5.4.1 A book of

accounts and statement of sales and disbursements

shall be maintained for recording daily transactions related to the
operaticns of the canteen, Receipts and other similar documents
shall be kept to support sales, purehases and disbursemcnts made.

The books of accounts shourd be kept up-to-date and made

available for examination and inspection at any appropriate time

by $e school level auditing commiftee or the coA iepiesentative
based in the division of[ice.

5.4.2 For

purposes of transparency and accountabirity, the schoor

head/pincipal shall organize a school lever auditing cornmittee to
be headed by a Maihernaiics rieparimeni head/teacirer, a'd Home
Economics department head/teacher and the president of the
faculty club as members. The committee shall look into the
bouks of rccuruits at least once a monfu\. The audited statement
shall be posted on the school's bulletin board.

5'4.3 canteen

fi-rnds shal! be audired by the school level audiring

comnrittee on a qriarterly hasis and by the Division COA
Resident Auditor or hidher authorized representative twice a
year- Audit findings shall be submitted to the schools Division
Superintendent through the school head/principal. Audited
financial statements shall be posted on bulletin boards for the
information of everybody.

in cash or in kind from private suppliers of food

items and beverages shall form part of the gross income of the school
canleen and shall be part of the financial statement.
Incentives received

Adherence to Food Safety

5-6.1

Food safety standards shall be srrictly enforced and adhered to at

all times by complying with the following

{a)
(b)
(c)
(d)

Availability of potable drinking warer and hand washing

facilities;
Well-maintained, clean, wcll-vcntilated and pest"free
environment;

Availability of food covers and containers for safekeeping;

Hl,gienic pracCces on food preparation, cooking disptay,
serving and storage.

A!!

canteen personne!, inclu<ling practicum students. shall underso

training on proper aad safe handling of food before they are allowed to
work in the canteen.

5.8

operations shall be
No po:'tion of the net incorne derive'd flom canteen
Division
Regional,
the
of
favor
in
sel :$ide and in any manner'

District Offices,

CANTEENS
6.0 SPECIFIC CUIDELTNES FOR SCHOOL'MANAGEN

6.1

to a Home
The school head/principal shall issue a written designation
is tasked
He/She
Econqmics teacher who shall be the canteen Teacher.
(3}
three
exceeding
,o ,up*io canteen operations for a period not
The
periods'
troun per day *t ich is equivalent to foui (4) EPP teaching
shall be spent in
rest of n" ilq"irro ou*L* of hours in a day's load
actual

teahi;; t

no case shalt he/she be totally strip'ped/deprived

of

academic teaching load'

TheCantgenTeachershallbeas$istedbya!!HcrmeEconomicsTeachers

onrotationbasis,thescheduleofwhic}rshallbcpreparedbytheschool
head/principal or his/trer authorizcd representative'

6,2!naddit.iontctheCantEenTeacberandotherHE,teachers,theschool
the services of additional qualified full-time
r,e"olprtri"ip"r .itxr
"on,rrct
personnel, subject to availability of funds'
canteen

6.3

in the canteen shall be duly

Indigent pupil#students wha wish to work
Their employment- shalt only be done
"o*p"*"t*a'
of their parents' ftev $atf gnlv be allowd to
upon
schedule.
work in ihe canteen outside theii regular class

*a ,*ri,'iiii
*ritt*;;;

6.4TheCanteenTeachershallberesporrsiblelntrrep,reparationand
and statement of sales
.,ru*ir.i* or reports, and the books bf accounts
in Procedural Guidelines
ano aisuun"*.ri,tr required and enumerated
5.3.1 and 5'4'1, resPectivelY'

6.5

of the canteen shall be

The net income derived from the ope.ration
utilized for, but not limited to the following:
undemourished

35o/o
5o/o

15%
Il.t.

lflstl uvuurrar

l(f/o
2s%

4.*,1

t0%

tl^EvtrlYlrr6 vol,rrqr

TOTAL
A6

100%

Earningsandcashreceivedfromcanteenoperationsshallbedeposited
such
Jepositoty bank' In the absence of
daily in thc nearst g";il
nearesl
anv
at
made
be
;;;il;;;, oeposilorv u*t, awosits shall

reputable commerciar hank. In no case sha!! the deposits

be made in thc
personal accollnt of any schoolafliciar. A scrroor-ma"og"o
shail
hale bank account "in trust for" the name of the schior, "rri**n
wr,.i"uv
1
tt
't

school head/principal and the canteen Teacher *trail

signatories.

e--ttre loint"

fasgd on the expected income of the schoor canteen. the schoor

head/principal shall prepar an Annuar Budget to be
submiued to and
approved by the Schools Division superintendent or
his.4rer

6,7

representative at the start ofevery school year.

6.8

Disbursement of canteen funds shail be in accordance with

the approved
budget and exisring accounting and audiring rures and ,gui"tio;:'

6.9

Teachers and canteen personnel shail be required

to secure

crearance

from money and property accountabilitiis in relation io tt

invoivemeni in the operation and management of the
"i,
school canreen

before they are allowed to retire and/or riign from govemrnent

service,
or transfer to other posts for purposes of re-assignm"it o, p**otion
to a
L:.-L^- -^-:.:^-r[ErrEl
Pr/sruutt_

7.0

SPECIFIC GUIT}EI,INES

F'OR

MANAGED CANTEENS

7.1

TEACIIERS'

COOPER.TTIVE.

A,teachers' cooDerative shall be authorized to operate anrl manage

school canteen if it satisfies thc following requiremants:

(a)

It is duly registered with the cooperative Development Authoritv

(cDA)' with membership cornposing of incumbent teaching
ani
non-reaching staff of the school at the time of its regisrratiori*iiir

the aforesaid agerrcy.

(b) one of its primary purposes as reflected in its Articres

coopemtion and constitution and By-Laws is the
management of a school canteen.

(c)
{d}

of

operatil""d

It has been in existence for at least fwo (2) yearc at the time
that it
signified interest to manage the school
"*nr"Ln.
tt has the necessary equipmenvutensils, facilities, furniture and
other supplies siich as fon-rrs and statioiiery tlrai wiil be useti
in

canleen operations.

(e) lt will ensure the comprefe

anrj continuous tiaining for canteen

pcrsonncltstaffon handling or food and food safety.

-.

(0

lt is able lo

$e{ure and presenf a certification Fom the CDA, or the

it is affiliated to, of its ability to hire qualified

full+ime manager and staff who are not holding civil service
fcdcration whcrc
positions.

(e) Its membership is composed of more than fifty percent (50olo) of

the teachers and non-teaching personnel ofthe school: Provided,
that members who have retired, resigned or have been dismissed or
otherrnise rernoved from the service, shall not be included in the
detefininatisn of conrpliance with the required membcrship.

Withdrawal of menrbership Aom the cooperative shall be made in

with the Cooperative Code of the Philippines, nrles and

rcgulations, guidelines and issuances of the cooperative.
accondance

The withdrawal of mernbership by menrbers of the cooperative

shall be made individually and in writing. Mass withdrawal of
membership shall be presumed to have been made undcr dursss or
undue pressure.

The number of mcmbers who have withdrawn membership fiom

the cooperative in violation of or not in accordance with existing
!aws, regtrtations and issuances of the CDA ard those whose
withdrawal of membership was made under durcss or undue
pressure shall not be considered in the detcrmination of compliance

7.2

Documents r"eqnired to be submitted.

least thirty (30) days prior to the start of canteen opaations, the
cooperative shall submit the following docurnents to the division office,

At

through the school head/principal, for evaluation:

(a)
(h)

Copy of its registration with the CDA;

Copy of its Amended Articles of Cooperation and Constitution and
By-l*ws stating among otherg its pur,pose in engaging in canteen
and/or catering services;
Certificate of good standing issued by &e CDA;

(c)
(d) Resolution by the Gencral
(e)

(0

Membership/Assernrbly signi$ing
to op,rate and rnalrage the
readines$
and
willingness, intention
plan;
including
the
cantocr
dwelopmcnt
school canteNl

Copy of the approved mtnorandum of agreernant between the

cooperative and the school head/principal;

List

of

full-time managcrnent olficcrs and their

respectivc

designations and salaries;

(g) Bio-data sheets, statement of assets and liabilities, income tax

. (h)

rtums, and statsment of incornc and sxpenss of directors/oflicers;

Chart of organization (includes nalnes of oflicers, functions and
responsibilities, and the dcsignations of positionsh

l0

(i)
(')

Copy of the bonds of accountahle officers/employees; and

certification by the chairman of the board authorizing rlrc canteen
manager to coordinate with the H.E. canteen teacher on the
schedule of practicum activities in the teachers' cooperativemanaged canteen.

within thirty (30) days upon receipt of the required documenrs, (he
schools head/principal shall issue to the applicant teachers'cooperative

the "Authority to operate and Manage the school canteen'i

if

the

documents submitted are complete. The teachers' cooperative shall

display at its business olfice a sign with the following words:

AUTHORIZED BY DepED TO MANAGE AND OPERATE THE
scHool- CANTEEN. If the documents are found inadequate, the same

shaii be rel.urned within seventy two (?2i hours.

Memorandum of Agreement
7

-4-l

As a rule, a memorandum of agreement shall be cntered into by

and between the school head/principal and the chairperson ofthe
teachers' cooperative as a required tlocument to be submiiled to
the Schools Division Superintendent. The MOA shal! have a
term of three (3) years and may be renewed every three {3} years
thereafter.

7,4.2 Upon the

termination

of the MOA and when the teachers'

cooperative ceases to operate the schocl canteen, the cooperative

shall retain ownership

of all

properties

it

acquired for rhe

operalion thereof, except those properties or improvements which

cannot be removd from the premises of the canteen without

causing substantial damage

thereto. Any arrangernents

pertaining to other facilities/equipme.lrt in the school canteen

shall be subject to the individual MOA between the cooperative
antl ihc school hcarVprincipai.

Approval of Memorandum of Agreement (MOA)

7

.5.1 The school

head/principal and chairperson of the teachers.

cooperative shall have thirty (30) days upon receipt thereof

within which to sign and approve the Memorandum of

Agrccmcnt,

7.5.2 ln view

of this, upon receipt of the proposed MOA by the school

head/principal, he/she shall within ten (10) days make a written
reply to the chairperson of the teachers' cooperative indicating

therein his/her comment, objection, counter-proposal on the

terms and conditions stipulated in the MOA. Thereafter, within
the aforesaid period ofthirty (30) days, the schoot head/principal

ll

and t'e ch-airperson of the teachers,

.cooperativc sha, nieet ariti
murualty agree on the rerms
ana con.tiiionl

7'5'3 Fa'ure on the paxr of ,h.

.:r*J.
teachers'

"iirr"

#aa.

hearr/principa!

to norify the
cooperative concerned of his,trer
co*,;."rr,
objections,
and counter-proposar within
rhe aforesaij p*irJ.i:i"" (
r 0) days.
sha' be consrrued ro mean that
he/she
with rhe
rerms and condirions sriputared
ti?e
wiu
ue no
reason for the schoor head/principrr

# ,'lt;;ed

th;r;i; ri.;;

MOA.

""t

i"

"ppr"*

and sign the

7'5'4 Afrer

the-rapse.of the rhirty (30) day

period and no MoA has
been execut!.bv- th" p"rtls'."oncernod
due to refusar of the
sshoor headrpriniipar to sign
ir *rtrro,.i,iil
the party
-may
aggrieved by
such refusal

urinf

Li;*
;. ;;_;;; way of an

appear to. the Division/city

superintendent concemed, who
in
tum shall acr on it wirhin a perio<i
days ftom
receipt thereof. The decision
or resolution or tne riioision/city

"i#;,(tsi

Superintendent.;.n{r be appealabl"
,o ,il" nlg,:oiat Director
withln fifteen (15) dals from rcceipt
thereof.

7.6

Renewal of Existing Memorandum

of Agreement (MOA)

7'6'l rhe schoor head/principa!

and chaiqpercon of the teachcrs,

a"y, upun',r"i', of the
-.-.r"i.

cooperative shall have thirty (30)

proposar to renew rhe exisiing

nioa,
a new
Memorandu*
Agreement co-vering ihe- ;;;;afion
and
-o-f
management cf the schoot canteen
by thi teach.i.i'-.ooperative

for another term.

7.6.2 In order

infemrpt the operation of the schocl

canteen
writte' il;" to renew
and to conrinue the operation *d
..rr"g;.*;';;;" school
canleen shat be submitted to the schoor
;""d/pil;ar ar reasr
thirty (30) days before the expiration of
the originar and/or
exisring MoA together with the draft
new MoA. rjpon receipt
thercof, *-:_:.rloot head/principur, *iir,in
oi[.ys. shail
make a written reply to the chairperson

lor..rn
managed by
the teachers' coopeiative, a

i*'ii

of the teachers,

cooperarive i ndicatin g therein hi#her

ro**rn' ou.!*.iionr. .noro.
counter-proposar on the tcrms and
conditio", *"p"i"i"a in the
dratt new yoA. Thereafter, within the
aforesaiiil; of thirtv
(30) days, the school headfprincip"f
,f,"
reachers' cooperative shalr meet onc
rutuotty
and conditions of the new MOA unO
amenOmint , ,f ,hrr, .r.
any.

*J

"t-"fi;;';il;;
ugid;,h",.*.

Failure on rhe pad of the school-headlpnncipal

' 7.6.3 teachers'
cooperative
concerned

to notify the
of his/her co-im"rit,'ouje*ti,rn

t2

and/or cornrer-proposa! within the aforesaid period

days, shafi be construsd to mean that hc/she has
the terms and conditions stipulated therein.

7.6'4

7.7

cf ten (rc)
agreed with

After the rapse of the thirty {30) day period and ne renewar
cf lhe
MOA has been made by the parties concemed due to refusal of
the school head/principal to sign it without varid reasoq the party
aggrieved by such refusal may bring the matter hy way
of an
appeal to the Divisiodcity Superiniendent conceired, *ho in
tum shail act-on it within a period of fifteen (t5) days from
receipt thereof. The decision or resolurion of the Division/city
Superintendent sharl be appearahre ro the Regionar ti;r;;;;
within fifieen (15) days from receipt thereof.

cop-v

of the pro-fcrrma Memorandum of Agreement is hereto a$ached

as Annex

7.8

fu[y

"A"

for reference.

Use of Canteen Facilities

7.8'l

rhe

teachers'.cooperative may be allowed

to

use the existing

canteen facilities rent-free for its operations. However, the cost

ofrepair. rnaintenance and expansion ofthe said facilities shall

be bome by the-teachers' cooperative. separate warer and right

meters shall be installed in the canteen and bills covering uuarer
and electricity consumd in the afbresaid school canteen ihall be
bome by thern. The_teachers' cooperative shail be given a grace
period of three months from the start of its canteeniperations to
eiftct the instailation of separaie water and iight meters.

7.8-2 The

teachers' cooperative may allocate a small space wirhin its

school canteen premiscs, which shall not be more thair orre-eighth
(li8) of the floor area and must bc encrosed, where consumer
goodvitems may be sold to its members or where the cooperative
may undertake other business ventures. Such consumeis, store
and olher business venturcs of the teachers' cooperative within
the canteen or school prernises are not covered under these

guidelines: instead. these shail

be covered by a

seJrarare

agreement betrveen the school head/principal and the chairperson

of the teachers' cooperative.

7.8.3

Tbe school shall be free from damases and any liahirity that may
arise from the teachers' cooperatiie'u op"*iion of Ine school
canteen and use ofits facilities.

The teachers'cooperative shall not allow any of its oflicers and members
the
activities, operations and management of the school canteen.

to use his/her/their official time in aftending to and supervising

t3

7.

Sharing niPl6aeg4s

The sharing of the gross margin derived from the teachers' cocperativemanaged canteen shall be as follows:

(a)

Eighty percent (s0%) for the teachers' cooperative and twenty

percent (20%) for the school. However, the school head/principal

and teachers' coopera(ive may agree on orher percentage oisharing

shme of the school shall not be less than twenty percent (z}vor.
Remittance of the schgol share shall be due every fifth day of the
month.

(b)

The school head/principal or his/her duly authorized representative

shall receive the school share from the teachers' cooperative am!
issue the corresponding acknowledgment receipt duly sigrred by the

school head/principal or his/her duly authorized representarive.

Any authorized disbursement made chargeable against such share
shall be recorded. accounted for and suppofied by receipts.

{c)

The share of the school shall he utilize.cl as follows:

Supplementary feeding program

for

undemourished

pupilVstudents
School clinic fund
Faculty and student development fund
H.E. instructional firnd
School operations fund

TOTAL
7.I

35%
s%
l5o/o

r0%
31o/a

100/o

All resolutions, decisions and actions taken hy the Board of Directors of

the teachers' cooperative relative to finances, privileges and benefits
accruing to the membership of the Boand shall be reported to the Ceneral
Assembly during its annual meeting for confirmation.

7.12 Designation of Coordinator

7.12.1

The teachers' cooperative shall assign its canteen manager to

coordinate with the H.E. Department on the schcdulc of

practicum activities

in the teachers'

cooperative-managed

canteen. Food items produced by the H.E. classes during their

practicum may be sold in the canteen and any proceeds
generatd from it shall form part of the revolving firnd created
for this purpose.

t4

8.0 SPECTFTC GI}IDEI,INES FOR LABGRATORY CANTEENS

Every secondary school, regardless of its enrollment size,
shall have a
laboratorv canteen where students shall be trained o"
fb"J ;r;;;;;g:
preparation, retail trade, sefiing and safety as part
of their H.E. crasses.
It shall be supervised by the designated H.-8. canteen teacher.
8_2

The_designated H.E. canteen teacher shail prepare the sched*re

of
s.erv_ice of the practicum students^ such schcdurc shail
b" app.oi"a by

theH.E'|)epartmentHeadortheschoolheadlprincipal.
8.3

The designated H.E. cantee-n teache.r shalr ensure the full participation
of
the pupil#sfudents in- the pranning, purchasing, haniring,'storage,

preparation, serving and sate of safe and nutritious loods/meali.

8.4

The schedule of the praetierrm str.rdents sha!! tre posted on a bulletin

board within the school cantccn prcrnises. No pupiustudent shall sene
in the canteen beyond histrerpracticum schedule.

8.5

Income derived from the laboratory canteen sha[

Supplementary feeding prograrn

fior

Lre

utilize.d as fo!!ows:

undern"unshed

4ff/o

Student development fund (laboratory subsidy, skills

1no/

training, contests)
H.E. developmenr fund

3Aa/o

pupils/students

TOTAL

r00%

9.0 GROUNDS FOR TERMINATION OF OPERATION OF'THE SCHOOT

CAI\ITEEN

9.1

Any deviation from the guidelines particulady the operational practices

that prove derrimental and prejudicial to the welfare of the
pupils/students, teachers and the school in general that may be
committed by the school or the teachers' cooperafive shall be a ground
for termination of the operation of the school canteen. Any violation of
the terms stipulated in the MoA shall be sufficient ground for the
termination of the MoA and the suspension of the privilege of the
teachers' cooperative to manage and operate the school canleen.

9.2

'

For purposes of these guidelines, the followjng acts are considered

tietrimcntai antl prcjuliciai io Lhc sluricnts and pupils(a) Failure and/or neglect to submit fi4gncial repgrt - The failure ro
submit thc monthly financial rcport urithin thirty (30) dais af,cr thc
end of each regular monthly operation or failure to submit the

l5

audited annus,r financia! repon

rvithin sixty {60) dalr after
the end

each fiscal year.

(b) Subleasine

t{l4

of

alr
enriries operating
third
party the whole-or part
of the school canteen premises.
Neither shall
private concessionaires
be
be invorved in the operations

*tr*tr*G*fr'dr ll;tffi;'any

ofthe school canteen.

arro*Jl

(c) selling ofcigarettes and/or

intoxicating beverages to students
and/or
condoning the use thereof withln
ttr"i"r,oor

"*i"_,'p."*ir*

(d) Fairure to secure_rhe necessary

permits incruding annual hearth
and
sanitation permirs as aboue-menti"""o
*o io H;'fi;,iortro in
the mentioned places.

{e) Failure to rqrort and account for donations

and incenti'es
from private supplicrs of fooJ;tr*,
*a U"u...g"*.--

(0

reeei,.,ed

use or disbursement of canteen

funds contrary to the provisions
these rures and guiderines wrricrr
incrug-l g"*ri"ui"or;grring
said funds to any other endeavot
not i""r"ara in tt
iiJrir",

.f

*i'
"i"i

(g) competing the prrpirs/srudents

to buy or consume alr food items
from the canteen and prohibiting ih"ri
ro Ung their own ..baon,, or
food ro school; ,: ,F ,"r" ,i*n"i
compelling the reachers ro
dispose of all the food items in
tn".uni
tray under the supervised
recess (for elementary schoots)

(h) compe'ing a pup'/student to perform

canteen rvtsrw
related tasks
k.o,*D that
I
detrimentar
to hi#her

werfare

are

(i) Fa'ure to deposit

"in tmst for"

the proceeds of the canteen in

the account that is
the schoor. sim'arry, depositing
tt pi"""J,

of the
canteen in the name of a person
noi mention"ai" ,t"-i" g"id"rines or
in10 nLvue or personar accounts,
inctucing those in the name of the
schooi hea#principai or teacher-in-charge.

fi)

Failure to present.upon.rrequest of the proper

authorities, such as the
schooi.head,principal, the sclirr,,l levei

au,Jidr,g
LO ,n"
Commission on Audit, the financial documents
pertaining to the

operations ofthe school canteen.

"";;i,t;,

(k) The use of the canteen preliles for any

other endeavor not incrur,eti
or sancrioned by these guiderines incruding rurnot li*it"J'io, tr,"
use of rhe canteen as warehouse or stockrio.
items
and/or food and beverage expressry prohibired "i;r;;;il;
in ii"."'g,il"rin",

l6

=:]:::

including all .ther merchandise which are not for the uss
school canteen and r*'hich do not belong to lhe school.

of

tl.le

(l) All other violations of fhe terms and conditions

of the lUemorandum
of Agreement or any of the prorrision of these guidelines which are
analogous to the foregoing.

t0.0 MONITORING,{ND ENFORCRMENT

l0.l

Monitoring teams in the regional and division offices shall be created to

ensure adherence. to standards on quality, handling. and serving of food.
and canteen equipmenufacilities in the school canteens and ihat food
safety standards and hygienic practices are strictly observed and
implemented. It"shall also monitor adherence to the guidelines on the
operation of school canteens which shall be integrated in its monitoring
of health and nutrition program and projects at ihe oivision level. Th;
monitoring team shall be composed of the following:

RegionalOffice

o
c
o
o
o
o
o

Medical Oflicer V / Dentisr

ES

lI

III

(Science and Health / Nurrition / HE / THE)

NutritionisrDietitian

Medical Officer IV lDentisr II

ES I (Science and Health I Nutrition / HE / THE)
Nurse-In-Charge

NutritionCoordinators

10.2 Crievance Mechanism

{a}

complaints from parenrs

or

concemed individuals

of

the

community pertaining to canteen management and operations, i.e.

pricing, quarity of foods, etc., shail be fired and seitred with the

division pgievance committee in the case

of

school-managed

canteens: and with the school grievance committee in the casi of

complaints against a teachers' cooperative-rnanaged canteen. The
provisions of the grievance procedure under the DepED Rules of
Procedures shall govern the conduct of the proceedings without

prejudice to the application of other pertinent rules that may be

applied suppletorily.

(b)

Any grievance arising from any form of dissatisfaction relative ro

the operations of the canteen which {oes not constitute an

administrarive discipiinary acrion shaii be submitted ro rhe

17

appropriate grievance commitlee ancr which

shat rre deciclecr by the
lauer rvirhin

frve (5) days from the rerminati;;;;;"

grievance
proceedings. A copy of such decision
*o
."poJ oiti. nncrng. or
rhe grievance commi*ee sha' be turnishi

school head/principal"

(c)

t;";;;",

aner the

In the case of dispute invo_rving a teachers' cooperative-managed

canten. any party dissatisfied with the

findings of the decisi.n of

the schoor Grievance committee may erevate
the same to rhe
Division Grievance committee, whose i""is;ott
rlruiit
to the Regional Grievance Cornrnifiee within
nri*"-iiil "ppratuut"
days from

notice thereof.

10.3

Sanctions

(a)

Any violation of the foregoing guiderines in the case of

teachers' cooDerative-managed cant"en shall *"r"*t

the

it *
termination of the operations of the cantee! after due
noti"" to ih,
parties coircerned which shall proceed after
a summary hearing on

the maner and after due process.

(b)

For other violations not mentioned in the preceding

section, which

are considered simple violations, a warning shall

t issuJ by ;i;
school headfprincipar tbr the first infractiJn and a repeat
orir"i
violations shall warrant an investigation and shail thereafter,
in the
interest of the students and the pupits and the werfareof
the schooi,
be a ground to terminate the Memoran<ium oi Agreement
.n,"iJ
into between the parties pertaining to the operatiins of tr,* ."rroor

canteen.

(c)

In the case of school-managed canteens, any violation of these

guidelines shail warrant appropriate administrative sanctions

against the schoc! head/principat and other canteen teacheru rvho

are directly or indirectly involved in the operations of the scrrool
canten and who are classified as canteen designated teachers
as
defined under these guidelines-

(d)
,
(e)

In the same manner, such viorations of the schoor head/pridcipal

including the canteen-designated teachers shall be dealt with

administratively after due notice and hearing-

In all the foregoing,

such persons accountable

for violations of

these guidelines shall, aside frorn the administrative sanctions,

also
be liable both criminally and civilly, when such viotations waranr.

r8

I.O EXCL,USIVTTY
OF JURISDICTION
I

l.l

The School Grievane" ran-,_re.^

ee,
:lh:i;.;;;'il::rt"?iilTl':::,1*,3':::::?r"yqe"commift
iliffi1'J#,:,*"X{$'l""Jl1*?#'"11,11"?l#ffi:

v'airusive onglnal j
complaints and,ror grie
iciiorr over aii
i{_rs*rg from or
arisjng
orrelativJ
relative to the op"rjon,
the school.enr.A;school .*r*rni..ro,c,*vs
^lances
of_
the office nf rh. c^L^-Tycomplaint and/or grevance hrnrrohr .rj-^-^,

n":#iiJlilt:*il:3,#:ilffi ,ilxilfft.*"j:l,tH,#::f

i#
shall
#{{{#i,}i,i:,f
appropj"" ?il:':":fi1iis#.#*t*,b#H::T'y#
i"i,".,"jrH"?:,:1:tg
Unevance

rererred to the

be <tismissed and

Comminee.

I2.O VEIVI'E OF ACTION

l2.l

In cases of action

---o 4'vrrr

vvrrrrr(;rs t*'1,:" to
schoolr canteen
schoo
rhe operations
the
canreen
operari ons of
brou-gh
o r the
-'
the
ff||,T
::""i'::: jt?li :"'y
uv ; J'
of
o
.i ui acdons,
civil
.",,
::fi:"1T*'"ff::?r.
conhagting parties to "ij
the M
Asreemenr cha* L^ ^..l
**"orthe
in the .pp'op'i"rJ';;r"";T,T:?,ln:
f,
action to be
-, or municipality where the
schocll sits

H*:fl
r
ii;;;::"
*,,iil"H:'
::::Tlf3:1,ff *::1";:,::"^#i,'lni"""l,l'"#;#"..#:;t;j
{:"'q
schoolsits.

I3.O REPEALING CLAUSE

*l1,,ll'il,1i**Jnf:l':::,,_lemoranda,
rnconsistent

orders

and orher issuances or

*" i"r""#i'..n.,"0

with this o.o"'

'"p;J;';;;#;*;:

I4.O TRANSITORY PROVISIONS

The Department rnaintains
the poricy that there
is no varid contract of
lease of a school canteen
ro t;;;;":cessionaire
as dectared in

1*"ii;**;lil",,,fff f cton^Nove#.r-io,,so*
fr H""rTT:#:ili.r*"tedor;il;;H":1,"".*iJ,iil n j;
i.|$ii*"f

poricy.d,u,r"",*"r;ffiil111T,fi

*:r'

,Hi:J,.lffi ,f

JJtr :::''fi ;,Ji,,*'iig:,;1?*u"operation

jffi

o*ie,s,

c i rc u

,n,,"

ars and

of school canteens with teacheril^l1-ageemgnt on

cooperatives that
disquelifiec
uncer the cui?cnt gui'celines
shali i'etiiairr

the

may be

rr"oi".i"ii"., ,o
courpii*";ff ";;;;";;;:,,:'::::::.
leyin;;;'';;iltijif ;ffi ,-il:_'TiJiH,,?,T"ltlFi*:l
Otherwise, ihe same shall
be,r**rJi"*i"o*.
trre

l9

l4-3

teachers' cooperative

with a varid pre-existing h{emorandur:i of

Agreement shail not be removcd or otheiwise

where it is currcntly operating the school canteen.

Jt.pfi;;m

l4'4

the space

Pre-existing MoAs.which provide for a term

exceerring three (3) years
are hereby ame'ded acccrdingiy subject ,"
tie
--' contracting
parties to another term of not mJre ttran
three (3) y*urr.'

***riuy

5.0 These guidelinEs shall take effect immediately.

Department Order to all concerned is de.sired.

'Wide dissemination of this

LAPUS

Encls.:

As stated
Reference:

DepED Orders: Nos.95, s. l99g andZl,s. 1999

Allotment: l--{D.O. 50-92)

_g

ul

To be indicated in the Peroetual Index

under the following subjects:

{
CHANGE
COOPERATTVES

POLICY
RULES AND REGULATIONS
SCHOOI,S

20