FINANCIAL MANAGEMENT

OPERATIONS MANUAL (FMOM)

A Guide for Officials and Staff Engaged in or Served by the
DepEd Financial Management System
 Development of the Financial Management Operations
Manual (FMOM) is a DepEd project with support from the
World Bank (WB) that was completed on 31 March 2016.

This manual outlines the systems and procedures of

financial operations and other related management
practices to be observed by DepEd Implementing Units
(Central Office, Regional Offices, Division Offices and
Schools). It conforms to existing government standards,
rules and regulations as provided for by the Commission
on Audit (COA), the Department of Budget and
Management (DBM), the Bureau of Treasury (BTr) and
other government regulatory bodies.

DEPARTMENT OF EDUCATION 2
Why is there a need for an FMOM in DepEd?

To have a guidebook for the uniform and standard

interpretation and implementation of FM practice
in all operating units of DepEd on the following:

latest issuances on prescribed rules,

regulations of DBM, COA, DOF (BTr), etc.,
affecting FM practice;
latest DepEd policies customizing and
adapting national guidelines to unique
characteristics and circumstances of
DepEd concerning FM issues
DEPARTMENT OF EDUCATION 3
Why is there a need for an FMOM in DepEd?

financial transactions defining and describing

procedures to be followed, forms to be used,
signing authorities, recording and reporting
and documentary requirements ;

DEPARTMENT OF EDUCATION 4
What are the unique features of the FMOM?

1. It is a living document open to changes and

updates on –

prescribed procedures, rules and regulations

by government regulatory bodies

DepEd policies affecting FM issues and

concerns

DEPARTMENT OF EDUCATION 5
What are the unique features of the FMOM?

2. It is customized and adapted to the unique

needs of DepEd where possible, and provides
sections on the following –

• School-based Financial Management

• Provident Fund
• A Matrix of Processes summarizing all
requirements per transaction that serves as
a short-cut to the FMOM

DEPARTMENT OF EDUCATION 6
What are the major contents of the FMOM??

DEPARTMENT OF EDUCATION 7
Who are the intended users of the FMOM?

– Finance Officers
– Accountants
– Other FM staff and personnel
– Heads of DepEd offices
– School heads
– Other interested parties

DEPARTMENT OF EDUCATION 8
 What other use would the FMOM serve ?

• As basis for future automation of the FM

processes in DepEd, i.e. the DepEd FMIS

• As basis to support the national GFMIS if and

when this is pursued by government

• As a reference material for the orientation

and/or training of new school heads and new
officers and employees, particularly financial
staff, of DepEd

DEPARTMENT OF EDUCATION 9
Pre-Roll-out Activities

DATE ACTIVITY
08 June 2016 Presentation of the FMOM in the
Coordination Meeting (Palawan)

01-15 June 2016 Preparation of the Training Module

c/o FMO TWG at CO

22 June 2016 Critique training modules & dry-run

23 -27 June 2016 Adjustments in the training modules

finalized

DEPARTMENT OF EDUCATION 10
Schedule of the Training/Orientation on the use
of the FMOM
DATE TRAINING PHASE VENUE
22-26 Aug 2016 Phase 1: NToT Regional Finance Davao City
Officers
Phase 2: DO, & Attached Agencies
September 2016 Luzon (NCR & CAR) Tagaytay City
Visayas (VI & NIR) Bacolod City
Luzon (III & V) Subic
October 2016
Mindanao (IX, XI & XII) Davao City
November 2016 Luzon (IV A & IVB) Palawan
Visayas (VII & VIII) ECOTECH
Cebu
Luzon ( I & II) Ilocos Norte
December 2016
Mindanao (X & Caraga) CDO
Phase 3: Orientation of all schools can begin after the respective DO
completes its training under Phase 2.

DEPARTMENT OF EDUCATION 11