Republic of the Philippines

Commission on Higher Education

DON HONORIO VENTURA TECHNOLOGICAL STATE UNIVERSITY
Bacolor, Pampanga

A REFLECTION PAPER ON CURRENT ISSUES AND PROBLEMS IN EDUCATION

TOPIC STATEMENT:

THE TOPIC IS ABOUT ‘MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE)

TOPIC OVERVIEW: (provide a comprehensive discussion/background information of the topic and cite the sources/information)
The Maintenance and Other Operating Expenses (MOOE) is the allocated funds for public elementary 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.
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.

MOOE has its legal bases:

 Department of Budget and Management (DBM) and
 DepEd Joint Circular No. 2004-1 dated January 01, 2004 , entitled “Guidelines on the Direct Release of Funds to DepEd – Regional Offices and Implementing
Units”
 Section 10, R.A. No.9155 (Governance of Basic EducationAct of 2001)- which provides that the appropriations intended for 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.

Uses of Maintenance and Other Operating Expenses (MOOE) are:

a.Utilizes (electricity and water) and communication (telephone and internet connectivity ) expenses
b. School-based training and activities that will address the schools’ most critical needs to improve learning outcomes.
c. Special curricular programs and co-curricular activities
d.Procurement of school supplies and other consumables for teachers and students necessary in the conduct of classes
e. Rental and minor repairs of tools and equipment necessary for the conduct of teaching and learning activities.
f.Reproduction of teacher-made activity sheets or exercises from the Learning Resource Management and development System(LRMDS)
g.Graduation rites, moving up, closing ceremonies and recognition activities expenses

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 h.Security, transportation/mobility and janitorial services
i.Minor repairs of facilities, building and ground maintenance, and upkeep of the school
j.Activities stated in the approved School Improvement Plan (SIP) for the current school year and in the Annual Implementation Plan (AIP) of the school
k. School-based training GAD 5% of the annual MOOE, with approved training proposal by the SDS
To support expenses on the special curricular programs (e.g advocacy, assessment, capacity building,) Special programs for the Arts, for sports, etc.

Emilia Boncodin is a former DBM Secretary, who introduced the new scheme for computing MOOE allocation, also referred to as “Boncodin formula” and it was adopted by
DepEd in 2010.

Take note that we are also following procurement process, Bids & Awards Committee & the school Property Custodian are very essential in this process. Small capital
expenditure no more than Php 15,000 can also be procured based on the Manual issued by the Commission on Audit (COA). LRMDS - which support differences in learning
among students. However, the following cannot be procured using the MOOE: school furniture like seats, teacher’s tables and chairs, textbooks and other instructional materials
like publications, periodicals and review materials even if they are stated in the SIP.

The main consideration in the use of MOOE is the SIP

In No case shall the MOOE be used for the procurement of school furniture and textbook even if these are stated in SIP.

KEY POINTS CONSIDERED AS TRENDS IN THE TOPIC

The most controversial topic in the Department of Education (DepEd) is the proper utilization and allocation of funds from Maintenance and other Operating expenses
(MOOE) for it gains the most number of issues and problems in the division office. Implementing guidelines on the direct release and consumption of the allocations of MOOE
including other funds manage by school starting 2016, financial assistance formerly downloaded to the central office are now part of the MOOE (SSES, SPED, STEP,DICP). The
main purpose is to provide proper guidance to all public schools on the derivation, release and utilization of school MOOE and also to establish optimum and timely use of school
resources and institute mechanism for transparency and accountability.

Indeed, the system of putting up transparency board has been advantageous and benefitted both the government and the people. In the case of DepEd, it has enhanced
transparency as to the utilization of School MOOE and financial accountability not only to the government but also to the school administrators, public school teachers, parents,
students, and stakeholders. When this good practice is sustained, it will definitely contribute to the advancement and improvement of the school as a whole which is meaningful
among us.

REFLECTION/REACTION

“What does it profit a man if he gains the whole world but loses his own soul?” Honesty is a basic value that is acquired at home since childhood years. We learned this
important trait at home. We also learned it in school from our teachers in the elementary. But this trait is the most neglected that is why other leaders of a nation are being
petitioned or impeached. Others go to jail because of dishonesty. There is a popular quote about it which says “Honesty is the best Policy.” This important character gets into
dilemma when it comes to fabricating stories against our neighbors, being untruth towards other people and to ourselves. It also applies specifically on financial matters which has a
significant effect to the proper utilization of school funds or government funds particularly about the appropriate use of Maintenance and Other Operating Expenses (MOOE).

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 The improper utilization of the MOOE has become rampant and a major problem of the Department of Education. Some school administrators who violate the rules and
regulations may be charged administratively. This violation could be led to administrative case that would be filed against him/her. Teachers may complain a certain administrator
if they are erroneously utilized or to worst cases, teachers and other stakeholders may file a case against the school head and there are penalties depending on the gravity of the
offense. Issues on honesty is such a difficult situation that must be addressed. This violation could also be grounds for suspension or termination from duty if the school head is
consistent and repeatedly commit these illegal acts. Those who violate any provision of this Order shall be dealt with administratively, pursuant to DepEd Order No. 49, s. 2016,
otherwise known as the revised Rules of Procedure of the Department of Education in administrative cases. Issues on the liquidation of funds are some of the issues. Are they not
bothered what kind of legacy they want to instill among their subordinates, to the stakeholders, to the community that they are serving. For the shameless, they don’t but for a
person who values dignity, the kind of mark he/she wants to imprint matters most in his/her life.

If a person is God fearing, in its truest sense, he may repent and ask for forgiveness. Others are fearless and does not repent. They utter bad words against their teachers.
They are insensitive, no harmonious working relationship among his coordinates. They look down on the people under their jurisdiction and they act as a boss in their whole life as
an administrator. That is there are principals who are sued because of their boastful and bossy attitude. The person who is making this reflection is not saying that dishonesty must
be ignored if a boss is very considerate and has a big heart for her teachers. But speaking in reality, oftentimes, administrators who gossip and say untrue words, wrong information
or fake news against the teachers are being kicked out from schools. Wherever you will be destined, if you do good to others, if you exercised transparency and honesty, people
you serve will admire and praise you. Probably people may not recognized your effort , commitment and dedication, but there is always a living God who will reward you in every
good that you do. “Put God in everything that you do and he will crown you with success. If you track the right road which is rocky and full of humps, or sail an ocean where sail is
not smooth but an the end of the unruly road and oceans is a green pasture of success and peace of mind. Right decisions must be made. We should be the kind of person god wants
us to be.
On the other side of the coin, there would always be people who will drag you. Should I say because of envy, greed, hatred even if you are doing nothing wrong. We cannot
please everybody. People with crab mentality will drag you and will fabricate and spread fake news against you. In this challenging moment of your life, always remember that
there is a court who knows your intent and the real kind of person you are, and that is the court of our Almighty God. He will judge you by what he sees in you not on how others
see you. As long as you are doing the right thing and your conscience is clear, and making things right under your jurisdiction, no one could question or petition you from your
service. They may throw foul language against you but always remember the saying “No one can put a good man down”. If you could attest and justify actions as against violating
the guidelines of MOOE, no one could question and ruined your dignity. A remarkable school head once noted, “ If only MOOE funds is utilize properly, many projects will be
constructed and physical facilities will be enhanced.” What a positive impact we put on the lives of these children. Even the neglected and miserable children in their home deserve
a decent school. A well-rounded school environment could offer an avenue that is conducive to productive learning. The hastag #parasabata must be always the priority. It is for the
benefit of the learner and not for own capricious intentions.

In this connection, I would like to commend my professor in this subject DR LEONARDO D. ZAPANTA for his sophistication in imparting wisdom and
insights toward his students, there is an aura or perhaps an inborn talent that only Dr Zapanta and no one else could execute it perfectly.
God bless Division of Pampanga in its endless quest for excellence - service, performance and good governance.
As I end this reflection, I would like to go back to the first line of my introduction, “What will it profit a man if he gains the whole world and in the end loses his own soul.”
Let us not lost the only part of ourselves that lasts forever…that is our right relationship with our Creator.

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 RECOMMENDATION/SUGGESTION

1.The latest or the recent is the assigning of a disbursing officer in each school probably to eradicate if not totally stop the obscure use of MOOE and mainly for the
purpose of transparency and to obtain data on the exact amount allotted to a certain school which will be known by the other stakeholders other than the school
administrator.

2. The following Implementation Requirements must be followed and implemented:

A. The Implementing Units (IUs) are capable of administering their own funds since they have position items assigned to handle cashiering, bookkeeping functions ,
whether on a permanent or temporary basis.
B.The DBM has assigned agency codes to the said IUs, hence they are authorized to open Modified Disbursement Scheme (MDS)Sub- Accounts in government
depository banks and the cash allocations intended for the aforementioned IUs are directly issued by the DBM to their respective MDS Sub-Accounts.
C. The IUs are required to maintain sets of books of accounts
D. The MDS Sub- Accounts of SDOs shall cover transactions of the SDO (Proper),ESs and SSs without financial staff.

3. As regards the responsibilities of Implementaing Units, The DepEd – Central Office shall:
A. Provide the Regional and Schools Division Offices with a matrix showing the MOOE allocation of each public ES out of the appropriations authorized for MOOE for
each SDO for Elementary Education under operations of Schools as reflected in the GAA
B. Post on its website the allocations of ESs as mentioned in Item no 3.a.1

4.The Schools Division Office shall:

A.Inform in writing the heads of Ess and SSs without financial staff of their annual MOOE allocation;
B. 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.
C.The SDOs are prohibited from undertaking centralized procurement of any good or service out of school MOOE intended for distribution to schools in kind.
D.In, extreme cases , however, the SDOs procure items using school MOOE , provided that they submit a report to the office of the Secretary , through the office of the
Undersecretary for Finance and Administration , explaining and presenting:
D.1 the need for such items
D.2 the nature type , quantity and price of the items listed by the receiving school, and
D.3the estimated price difference between the division and school procurement , and the name of the supplier , including the mode of procurement used.
While the report within 30 days after the conduct of the procurement , for audit and monitoring purposes
E. Submit to the office of the Secretary , through the Accounting Division- Financial Management Service (FMS) , monthly reports on the status of downloading of school
MOOE and its utilization.
F. Apply for bonding with the Bureau of Treasury , Fidelity Bond Division;
G. Draw cash advance from their supervising/ directing SDO for their MOOE requirements;

5. The ES and SS without financial staff shall:

A. Pursuant to Item H.I.I of the Manual on Simplified Accounting Guidelines and Procedures for the Use of Non-Implementing Units / Schools , Version 2008, submit to the
SDO on or before the 5th day of the following month the original copy of the Cash Disbursement Register (CDR), the paid Disbursement Vouchers and all support ing documents
which shall serve as liquidation of the cash advance granted. Any remaining cash advance at the end of the year must be liquidated in full and unexpended balances refunded;
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 and
The ES and SS without financial staff shall:
Disburse funds in accordance with the existing budgeting , accounting , procurement , and auditing rules and regulations.
Sources/references: DepEd (Tayo para sa Edukasyon)
https://www.slideshare.net/generosey-1983/dep-ed-order-no-12mooe

Prepared and Submitted by:

ARNAGERLIE B. GONZALES
MAED Student

Submitted to:

LEONARDO D. ZAPANTA, Ed. D, CESO VI

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