DPE 405

ADMINISTRATION OF SCHOOL
PROGRAMS AND PROCEDURES

Leonardo, Karen Veronica G.

Chapter 6 School Finance Matters

MOOE
School Revenue (Other Sources of School Income)
Procurement
Internal Control
Allocation of accounting duties
Handling of School Income
Making Payments
Safe Keeping School Assets and other valuables
Session Objectives

At the end of the session students will be able

to:

1. understand MOOE implementing guidelines

2. explain the importance of MOOE for public

schools operation.
 ACTIVITY:
HOW WILL YOU SPEND?
Php
50,000.00
Php
ANALYSIS:

1. What is the connection between

MOOE, SIP and AIP?

2. How important is proper allocation

of resources?
Legal Basis:
1. Department of Budget and Management 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”

2. Section 10, Republic Act No. 9155 (Governance of Basic

Education Act of 2001

3. Section 11, Republic Act No. 10533 or the Enhanced Basic

Education Act of 2013
MOOE –(Maintenance and Other Operating
Expenses) refers to an expenditure
category/expense class for support of the
operations of government agencies such
as expenses of supplies and materials,
transportation and travel, utilities,
repairs, etc.
Computation of School’s MOOE BUDGET

BONCODIN FORMULA

School’s MOOE = Fixed amount + (Allowable

amount x Number of Classrooms) + (Allowable
amount x Number of Teachers) + (Allowable
amount x Number of Learners) + (Allowable
amount x Number of Graduating Learners)
There are two components in the formula,
the fixed and variable costs.

The fixed amount for every school would be:

o Elementary School – P50,000
o Junior High School (IUs & Non IUs) –
P96,000
o Senior High School *standalone only –
P100,000
The variable costs are the following:
Uses of School Maintenance and Other
Operating Expenses (MOOE)

1. To fund activities as identified in the approved

School Improvement Plan (SIP) for
implementation in the current year and as
specifically determined in the Annual
Implementation Plan (AIP) of the school which
shall follow the calendar year format of the school.
Uses of School Maintenance and Other
Operating Expenses (MOOE)

2. To finance expenses pertaining to graduation rites,

moving up or closing ceremonies and recognition
activities.

3. To fund supplies, rental and minor repair of tools and

equipment and other consumables for teachers and
students deemed necessary in the conduct of classes
and learning activities.
Uses of School Maintenance and Other
Operating Expenses (MOOE)

4. To fund minor repairs of facilities, building and

grounds maintenance necessary for the upkeep of the
school.

5. To procure semi-expendable property items worth

less than Php 15,000.00 (including Technical-
Vocational-Livelihood and Science classes
consumables)
School MOOE shall NOT be used for the
procurement of:

• School seats, teacher’s tables and chairs except

for school furniture which are not
procured/provided by the Central, Regional or
Schools Division Offices
School MOOE shall NOT be used for the
procurement of:

• Textbooks
• Other supplementary learning resources
(SLR) including publications, periodicals and
review materials
 School Revenue (Other
Sources of School Income)
1. School Canteen

2. Other government sources

3. Funding Support from Local Stakeholders

4. Income generated from the disposal of
assets, rent, or collection of fees

5. Income Generating Projects or IGP

Procurement
All procurement using the school funds
must conform to the provisions of RA
9184 also known as “Government
Procurement reform Act."
Alternative Methods of Procurement
(Article XVI Section 48 of RA 9184)

a. Limited Source Bidding

b. Direct Contracting
c. Repeat Order
d. Shopping
e. Negotiated Procurement
Two Modes of School Based
Procurement

1. Shopping

2. Negotiated Procurement

***In all instances, the Procuring Entity shall ensure that the most advantageous
price for the government is obtained.
1. Shopping - a method of Procurement
whereby the Procuring Entity simply requests
for the submission of price quotations for
readily available off-the-shelf Goods or
ordinary/regular equipment to be procured
directly from suppliers of known qualification.
2. Negotiated Procurement - is a method of
procurement of Goods whereby the Procuring
Entity directly negotiates a contract with a
technically, legally and financially capable
supplier.
Procurement for IUs

Involves acquisition of needed supplies

and materials and other school needs and
includes the constitution of a school bids
and awards committee (SBAC) and a
school inspection committee (SIC).
Procurement for Non – IUs
Internal Control
IMPLEMENTING UNITS (IUs)

The Implementing Units (IUs) are capable

of administering their own funds since they
have position items assigned to handle
cashiering and bookkeeping functions,
whether on a permanent or temporary basis.
NON IMPLEMENTING UNITS
(Non-IUs)

School Head and/or Special Disbursing

Officer- is one whose duties permits or
requires the custody of funds or property
for which he is accountable.
LIQUIDATION REQUIREMENTS
MOOE Forms
Disbursement Voucher
Cash Disbursement Register
Liquidation Report
Inspection and Acceptance Report
Quotation / Canvass
Reimbursement Expense Receipt
Certification of Expenses Not Requiring Receipts
Purchase Request 
Purchase Order
Job Order
Requisition and issue slip
Itinerary of travel
Acknowledgement receipt for Equipment
Property Acknowledgement Receipt
Certification of Travel Completed
 Accounting and Recording
Implementing Unit (IU) Non – Implementing Unit (Non –
  IUs)
 Involves maintaining of books of accounts  Involves substantiation of disbursements
and rendering of the required financial with the appropriate documentation of
statements and other reports transactions made and preparation of the
 IU transactions are audited by COA liquidation reports as required for cash
separately advances.
 Liquidation reports are submitted to the
division office and the transactions are
incorporated into the division office books
of accounts.
 Asset Management
Implementing Unit Non – Implementing Unit
(IU) (Non –IUs)
 
 Inventory  The initiative lies with the Division Office,
 Management since non-IU is part of division office
books.
 Receipt
 Issuance  School participation is minimal / indirect
and only to the extent that the division
 Recording office require or involve the schools in
 Disposal activities related to this financial
management function
The one-minute paper
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As future school administrators:
what is the role of financial management in
schools?
why should we have transparency in schools?
THANK YOU FOR LISTENING

ANY QUESTIONS?
References:
https://www.deped.gov.ph/2019/07/26/school-maintenance-and-other-operating-expenses-mooe/
https://depedtambayan.net/utilization-school-mooe/
https://
www.ijstr.org/final-print/apr2018/The-Realities-Of-Maintenance-And-Other-Operating-Expenses-mooe-Alloc
ation-In-Basic-Education-System-Unheard-Voices-Of-Public-School-Teachers.pdf

https://www.teacherph.com/deped-revised-guidelines-on-schools-mooe/
https://www.teacherph.com/computation-public-schools-mooe/
https://slideplayer.com/slide/15213943/