DezE¢-Divicion of Or Mindoro RECORDS OFFICE RELEASED Republic of the Philippines Dato Rotosses: SEP_1 5 2022 Educatipy tive roroosvs: LIC cauartrrere i Rolensed No: DM. 72-00, DIVISION OF ORIENTAL MINDO! — Office of the Schools Division Superintendent DIVISION MEMORANDUM ‘To: Assistant Schools Division Superintendent Chief Edueation Supervisor, CID OIC, Office of the Chief Education Supervisor, SGOD SDO Unit/Section Heads All Others Concerned FROM: SUSANA Pe BaUTISTAY(” Schools Division Supeffntendent SUBJECT: GUIDELINES ON THE PLANNING AND PREPARATION, FINALIZATION AND SUBMISSION OF THE SCHOOL OPERATING BUDGET (SOB) FOR FISCAL YEAR 2023 DATE: SEPTEMBER 14, 2022 The National Government through the Department of Budget and Management (DBM) regularly appropriates a portion of its national budget for the Maintenance and Other Operating Expenses (MOOE) of every agency. The National Expenditures Program (NEP) submitted for Congressional review as basis of the General Appropriations Bill and eventually, the General Appropriations Act (GAA) will serve as bases in determining how much would each school have for its operation for the next fiscal year. In this regard, all schools are expected to prepare the School Operating Budget (SOB) for the next Fiscal Year (FY) from September of the current year. All recognized public schools shall plan and prepare their SOBs for 2023 and submit - the finalized SOBs to their respective Senior Bookkeepers and District Supervisors for consolidation on or before September 30, 2022 following the required criteria and parameters: a. SOBs are prepared based on the identified expenditures of the school considering the identified priority improvement areas in school management, operations, and service delivery that need to be addressed and/or changed to improve the three key result areas in basic education: access, quality and governance with considerations on disparity with Division goals, strategic importance, urgency, magnitude, and feasibility. The School Improvement Plan (SIP) and the Annual Implementation Plan (AIP) are the basic considerations in finalizing the SOBs. BUcET/CUA Sta, Isabel, Calapan City, Oriental Mindoro, 5200 ‘Telephone No.; (043) 2887810 / Email Address: oriental mindoro@deped.gov.chRepublic of the Pbilippines Department of Education MIMAROPA REGION: DIVISION OF ORIENTAL MINDORO Office of the Schools Division Superintendent b. All provisions stipulated in the following issuances must be strictly followed. Revised Implementing Guidelines on the Direct Release, Use, Monitoring and Reporting of Maintenance and Other Operating Expenses (MOOE) Allocations of Schools, Including Other Funds Managed by Schools per DepEd Order No. 08, s. 2019; Procedural Guidelines on the Management of Cash Advances for School Maintenance and Other Operating Expenses and Program Funds of Non-Implementing Units Pursuant to COA, DBM and DepEd Joint Circular No, 2019-1 as per DepEd Order No. 29, s. 2019; Supplemental Guidelines on Managing Maintenance and Other Operating Expenses Allocation for Schools to Support the Implementation of Basic Education Learning Continuity Plan in Time of COVID-19 Pandemic as per DepEd Order No. 15, s. 2020; Policy Guidelines for the Provision of Learning Resources in the ‘Implementation of the Basic Education Learning Continuity Plan as per DepEd Order No. 18, s. 2020; and Application of Adaptive Strategies for Financing and Resource Mobilization for the Implementation of the Basic Education ‘Learning Continuity Plan for School Year 2020-2021 as per DepEd Order No. 19, s. 2020. c. The Boncodin’s formula is used in determining how much would a recognized public school receive for its operation in one calendar year. This is the prime measure/parameter in allocation of MOOE to schools. It is devised as: peas LOSES Fixed Amount 117,600.00 Enrolment 300.00 . Teacher/s 6,000.00 9,600.00 Classroom/s 4,500.00 7,200.00 Graduating Learner/s 376.00 300.00 uoser/ca Sta, Isabel, Calapan City, Oriental Mindoro, 5200 Telepone No.: (043) 2887810 / Email Address: oriental, mindoro@deped gov.ph Sy —Republic of the Philippines: Department of Education MIMAROPA REGION DIVISION OF ORIENTAL MINDORO Office of the Schools Division Superintendent a Planning and preparation of the SOB is not a sole responsibility of the School Head or the School Finance Officer. It is done as a collaborative activity which shall be headed by the School Head in consultation with all the teaching and non-teaching personnel. Parents Teachers Association (PTA), Barangay Chairman and/or Sangguniang Barangay Councillor In-Charge of Education Committee and Supreme Student Government (SSG)/Supreme Pupil Government (SPQ) representatives are also consulted on how they could help provide assistance/augmentation on funding for the programs, projects, activities of the school. ‘The Senior Bookkeeper assigned in the Implementing Units, district or in the cluster of schools are required to orient the school staff and the School Head before the planning and preparation of the SOB, and may also be invited by a big school or cluster of small/medium schools to do the same. No planning and preparation of SOB shall be done without the presence of the Senior Bookkeeper. ‘The District Supervisor shall monitor the SOB planning and preparation activity. He/She shall affix his/her initials (signature) under the name of the Recommending Official; ie. the Assistant Schools Di Superintendent, before the finalized SOB is submitted to the Di Office - Finance Unit (Accounting and Budget) through the Senior Bookkeeper. Every SOB to be considered approved shall be signed by the School Finance Officer, noted by the School Head and Division Budget Officer IIT Carlo Louis F. Aldea, and recommended for approval by the Assistant Schools Division Superintendent to the Schools Division Superintendent. ‘The Senior Bookkeeper shall put his/her initial under the name of the Division Budget Officer. h, The following may be included in the planning and preparation and finalization of the SOB: Travelling Expenses — Local Other General Services. ‘Training and Seminars Expenses | Repair & Maintenance ~ School (GAD, INSET) Buildings Office Supplies Expenses Repair & Maintenance — Machinery | Medical, Dental & laboratory Repair & Maintenance -Office Expenses Equipment ‘Semi-Expendable Machinery & Repair & Maintenance -ICT Equipment Equipment Repair & Maintenance -Motor Water Expenses ven ‘ci Repair & Maintenance Furniture Electricity Expenses and Fixtures svoserjara Sta. Isabel, Calapan City, Oriental Mindoro, 5200 Telepone No.: (043) 2887810 / Emall Address: oriental mindoro@deped gov.chRepublic of the Philippines Department of Education MIMAROPA REGION DIVISION OF ORIENTAL MINDORO Office of the Schools Division Superintendent Postage and Courier Expenses. “Taxes, Dutics and Licenses ‘Telephone Expenses - Landline Fidelity Bond Premiums Telephone Expenses — Mobile Insurance Expenses Internet Subscription Expenses Printing & Publication Expenses (contracted) Janitorial Expenses Representation Expenses 5 ; “Transportation and Delivery Security Services Expenses. COVID-related expenses Printing of Self-Learning Modules Semi-expendable machinery & equipment such as Computer Printer for every grade level, Biometric Scanner for Time-Recording, Brass Cutter and Water Pump machine must not cost fifteen thousand pesos (Php 15,000.00) or more to be purchased through the usual procurement process under RA 9184, No part of a machine or equipment may be procured separately to avoid reaching the Php 15,000 ceiling which ‘would result to splitting of contract. ‘The implementation of the provision for the increase in the capitalization threshold from below Php 15,000.00 to below Php 50,000.00 shall be subject to the issuance of appropriate accounting and auditing rules and regulations by COA. In view of the developments and consonance with the rule-making function of COA, COA Circular 2022-004 dated May 31, 2022 has been issued to prescribe the guidelines on the implementation of Section 23 of the General Provision of Republic Act (RA) No. 11639. Pending the issuance of Implementing Rules and Regulations of DepEd- Central Office, the schools shall still apply the existing accounting and auditing rules and regulations. k. Priority in the utilization of MOOE is given to the administrative overhead, conduct of LAC sessions, trainings and learning and development programs for teachers, instructional materials reproduction which are downloaded via LRMDS portal, DRRM -— related expenditures, child-mapping activities and medical, dental and laboratory expenses for the teachers and leamers and COVID-related expenses. L Finalized SOB must be printed in five (5) copies using A4 size bond paper. One copy each shall be retained with the SGOD-SMME, Senior Bookkeeper, and the District Supervisors, while two copies will be for the school (School Head and School Finance Officer). Each page of the copies of the SOB must contain initials of at least the key personnel in the school other than the official signatories. No second/last page shall be submitted containing only the signatures of the official signatories. ‘Template for the Official Signatories is attached for your reference. BUDGET/CUFA Sta, Isabel, Calapan City, Oriental Mindoro, 5200 Telepone No.: (043) 2887810 / Email Address: oriental mindoro@deped gov.ph‘Republic of the Philippines Department of Education MIMAROPA REGION DIVISION OF ORIENTAL MINDORO Office of the Schools Division Superintendent m, Schools implementing Special Programs like Special Program for the Arts, Sports, Foreign Language, Special Science and Special Education and also the Regional Science High School need to coordinate with the Division Budget Office for required reporting template of the SOB and utilization reporting. These schools have additional budget incorporated in their MOOE. n, Mother schools with extension/annex schools are mandated to apportion funds for the operational expenses of their extensions/annexes. They are expected to involve the teachers of these schools in the planning sessions so that their needs would be incorporated in the mother schools’ operating budget. Further, all are reminded to observe health protocols during the planning session to ensure safety of school personnel. Virtual consultation and planning are highly recommended. When there is a need to gather personnel, physical distancing and other related health safety measures must be observed. Senior Bookkeepers shall consolidate all the SOBs in the district including the secondary non-implementing units before submitting to the Division Budget Officer, while the Implementing Units have to submit their SOBs directly to the SDO on or before October 7, 2022. ‘The copy of the SOB along with the Cash Disbursement Report must be posted in the transparency board of the school. A separate SOB may be done in cases of other funds/ resources generated by or allotted to the school, which may include but not limited to the Canteen Funds (Income and Expenditures following the required breakdown of Canteen Proceeds), the school income derived from the farmland, ‘Gulayan sa Paaralan Program ~ GPP’, School in a Garden (SIGA) and the School-Based Feeding Program and its Milk component. Any expenses related to the planning and preparation, finalization and submission of the School Operating Budget shall be charged to the local funds subject to the usual accounting and auditing rules and regulations. Immediate dissemination of and strict compliance to this Memorandum are directed. Eneosures “ae steed Reference ‘At stated Tobe iiate in the Perperuat index Under the folonong subjects: DUDGET “SCHOOLS PLANING Finance: ‘OPERATION uocer/cura Sta. Isabel, Calapan City, Oriental Mindoro, 5200 ‘Telepone No.: (043) 2887810 / Email Addre: 1.mindoro@deped.gov.phRepublic of the Pili Department of Education MIMAROPA REGION DIVISION OF ORIENTAL MINDORO- Office of the Schools Division Superintendent Enclosure to the Division Memorandum No, #, 2022 letetbaad ‘ScH00L OPERATING BUDGET January Devernber 2023 Desi Sant { AEPROPRIATIONS epee, LOCAL ScHOOL FUND MOOE) SSsswest [meg [ten] Wet [ed [ay | duce [dy aust Betnted Oncer [Reece ! a ome eT ‘Ths is to certp that excual $B bas been prepared in averdacce with eyroed Sebel ALP, This SOB ako sees asthe scons manthly cash paren rhe yr Tas, reset pst or cash re the met lea care, pred that mg resis cash -mdraace has been Bguidated and my Bdebity bond bas not yet expired. Pret Anesed: ‘School Finance Officer ‘School Head Fecubty Club President PIA President. Bare Representa Noted: CARLO LOUIS F. ALDEA. oe Dade Beer Recast her: RAFAEL G. MANALO, Ph.D, Assistant Schools Drsion Superintendent APPROVED: SUSANA M. BAUTISTA, ‘Schoels Drsion Superintendent Sta. Isabel, Calapan City, Oriental Mindoro, $200 Telepone No.: (043) 2887810 / Email Address: oriental mindoto@deped ov ph