Republic of the Philippines

DEPARTMENT OF EDUCATION
Region IV — A CALABARZON

CITY SCHOOLS DIVISION OF DASMARI&AS

DIVISION MEMORANDUM
No. gE , s. 2017

REITERATING COMPLIANCE TO DEPED ORDER NO. 8, S. 2007 RE: REVISED IMPLEMENTING

GUIDELINES ON THE OPERATION AND MANAGEMENT OF SCHOOL CANTEENS IN PUBLIC AND
SECONDARY SCHOOLS

To: 01C, Assistant Schools Division Superintendent

Curriculum Implementation Division
School Governance and Operations Division
Public Schools Cluster Supervisors
Public Elementary and Secondary School Heads
All Others Concerned

1. It has come to the attention of this Office that adherence to the implementing
guidelines on the operation and management of school canteens in public elementary
and secondary schools as provided in DepEd Order No. 8, s. 2007 have been severally
unheeded by Schools.
2. In view of the foregoing, compliance to the specific guidelines shall be monitored
strictly to safeguard the health of the schoolchildren, students and ensure that proper
accounting of profit derived from the school canteen shall be utilized for, but not
limited to the following:

Distribution of School Canteen Monthly Net Income Percentage (%)

Supplementary feeding program for undernourished 35%
pupils/students
School Clinic Fund 5%
Faculty and Student Dev elopement Fund 15%
H.E Instructional Fund 10%
School Operations Fund 25%
Revolving Capital 10%
TOTAL 100%

4. For purposes of transparency and accountability, the School Head/ Principal shall
organize a school level auditing committee to be headed by a Mathematics
Department/ Teacher, and Home Economics Department Head/Teacher and the
President of the Faculty Club as members. The committee shall look into the books of
account at least once a month.

CSDO Building, Dasmarifias Community Affairs Compound, Brgy. Burol II, City of Dasmarifias 4115
Email: dasmarinas.city@deped.gov.ph I Website: www.depeddasma.edu.ph
Phone: 046-432-9355, 046-432-9384, 046-432-3629 I Tele-Fax: 02-552-5129
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Republic of the Philippines

DEPARTMENT OF EDUCATION
Region IV — A CALABARZON

CITY SCHOOLS DIVISION OF DASMARI1■iAS

5. The Public Schools Cluster Supervisors shall authenticate the accuracy of reports,
books of accounts, statement of sales disbursements required as enumerated in the
Procedural Guidelines.
3. Similarly, standards of monthly financial reporting system shall be adopted by all
schools. The schedule of submission of monthly canteen reportorial requirements
shall NOT be later than the fifth (5 th ) day of the month.
5. NO portion of the net income derived from canteen operations shall be set aside and
in any manner, in favor of the Regional, Division District Offices.
6. The Education Program Supervisors and Education Program Specialists in-charge of
the school operations together with the Health and Nutrition Unit (HNU) are enjoined
to monitor the canteen management and operations of all public elementary and
secondary schools.

7. All other provisions significant in the effective and accountable operation and
management of school canteen are stipulated in DepED Order No. 8, s. 2007 re:
Revised Implementing Guidelines on the Operation and Management of School
Canteens in Public Elementary and Secondary Schools.
8. Immediate dissemination and strict compliance with this Memorandum is rected.

MANUELA S. TOLENTINO, Ed. D.

Schools Division Superintendent

CSDO Building, Dasmarifias Community Affairs Compound, Brgy. Burol II, City of Dasmarifias 4115
Email: dasmarinas.city@deped.gov.ph I Website: www.depeddasma.edu.ph
Phone: 046-432-9355, 046-432-9384, 046-432-3629 I Tele-Fax: 02-552-5129
 Republic of the Philippines
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0, Department of Education . f.. , i
! W CITY SCHOOLS DIVISION OF DASMARNAS '-;., L
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District of Dasmarinas
(Name of School)
CANTEEN REPORT FOR THE MONTH OF
Enrolment:
SUPPLEMENTARY SCHOOL CLINIC FACULTY AND HE SCHOOL REVOLVING
FEEDING 35% 5% STUDENT INSTRUCTIONAL OPERATION/ GP FUND/ CANTEEN
DEVELOPMENT 10% 25% 10%
FUND 15%
Php. l'hp. Php Php. Php. l'hp.

SUPPLEMENTARY' ' SCHOOL CLINIC FACULTY AND HE SCHOOL REVOLVING

FEEDING 35% 5% STUDENT INSTRUCTIONAL OPERATION/ GP FUND/ CANTEEN
DEVELOPMENT 10% 25% 10%
FUND 15%
. Beginning Balance

Income for the month

Total Cash on Hand

.]:Tutal Expense

TOTAL CASH BALANCE

ON HAND

Prepared by: Submitted by:

Canteen Teacher Principal

Audited by: NOTED:

School Auditor P,.SDS
Faculty Club President APPROVED:
Schools Division Superintendent
 Republic of the Philippines
( Department of Education
i,,., I. CITY SCHOOLS DIVISION OF DASMARI&AS -;<'‘.. -c.
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District of Dasmarinas
(Name of School)

ITEMIZED EXPENSES FOR THE MONTH OF

SUPPLEMENTARY SCHOOL CLINIC 5% FACULTY AND STUDENT HE INSTRUCTIONAL 10% SCHOOL OPERATION/ GP REVOLVING FUND/
FEEDING 35% DEVELOPMENT FUND 25% CANTEEN 10%
15%

Itemized Description Cost Itemized Description Cost Itemized Description Cost Itemized Description Cost Itemized Description Cost Itemized Description Cost

TOTAL TOTAL T r TAL TOTAL

Prepared by: Submitted by:

Canteen Teacher Principal

Audited by: NOTED:

School Auditor PSDS
Faculty Club President APPROVED:
Schools Division Superintendent