Documentary Requirements

MOOE UPDATES
2020
Documentary
Requirements for
MOOE Liquidation
Documentary Requirements for MOOE
Liquidation
 Main Documents
1. Photocopy of LDDAP-ADA/Payroll (source from Division office)
2. Liquidation Report
3. Cash in Bank Register
4. Checks and ADA Disbursements Record
5. Report of Checks Issued
6. Photocopy of Checks Issued
7. Schedule of Unreleased Commercial Checks
8. Report of Accountability for Accountable Forms
9. Checks Disbursement Journal
10. Index of Payments
11. Bank Reconciliation Statement
12. Cash in Bank Subsidiary Ledger
13. Disbursement Vouchers
14. Journal Entry Vouchers
15. Summary of Taxes Withheld
16. Due to BIR Subsidiary Ledger
17. Alphalist of Payees Subject to Expanded Withholding Tax (reported under Form 2307)
18. PTA Resolution/MOA (once every SY)

19. Specimen Signatures of the School Personnel with ID and Picture (Updated)
20. BAC Composition
21. Authenticated Photocopy of Approved Annual Procurement Plan and any
amendment thereto (for CY2021 on November,2020)
22. Approved Physical and Financial Plan
23. Bank Statement Snap-shot
24. Petty Cash Voucher
25. Report on Paid Petty Cash Vouchers
26. Petty Cash Fund Record
27. Petty Cash Fund Register
28. Petty Cash Fund Subsidiary Ledger
29. Cash Disbursement Journal

30. Self- Certification
Documentary Requirements for MOOE Liquidation
 Main Documents
1. Photocopy of LDDAP-ADA/Payroll (from
Division office)
 Main Documents
2. Liquidation Report
 Main Documents
3. Cash in Bank Register
 Main Documents
4. Checks and ADA
Disbursements Record
 Main Documents
5. Report of Checks Issued
 Main Documents
6. Photocopy of Checks Issued
 Main Documents
7. Schedule of Unreleased Commercial Checks
 Main Documents
8. Report of Accountability for Accountable Forms
 Main Documents
9. Checks Disbursement Journal
 Main Documents
10. Index of Payments
 Main Documents
11. Bank Reconciliation Statement
 Main Documents
12. Cash in Bank Subsidiary Ledger
 Main Documents
13. Disbursement Vouchers
 Main Documents
14. Journal Entry Vouchers
 Main Documents
15. Summary of Taxes Withheld
 Main Documents
16. Due to BIR Subsidiary Ledger
Due to BIR
 Main Documents
17. Alphalist of Payees Subject to Expanded Withholding Tax (reported under Form 2307)
 Main Documents
18. PTA Resolution/MOA
 Main Documents
19. Specimen Signatures of the School Personnel (Updated) & ID with Picture
 Main Documents
20. BAC Composition
 Main Documents
21. Authenticated Photocopy of Approved Annual Procurement Plan CY2021 (Soft and Hard copy (one time) and any amendment thereto
 Main Documents
22. Approved Physical and Financial Plan
 Main Documents
23. Bank Statement Snap-shot
 Main Documents
24. Petty Cash Voucher
 Main Documents
25. Report on Paid Petty Cash Vouchers
 Main Documents
26. Petty Cash Fund Record
 Main Documents
27. Petty Cash Fund Register
 Main Documents
28. Petty Cash Fund Subsidiary Ledger
 Main Documents
29. Cash Disbursement Journal
 Main Documents
30. Self- Certification
EXPENSES
Travel Expenses
 A. Seminar/Training/Meeting
1. Original Copy of plane/boat/bus tickets, boarding pass, terminal fee receipt (actual fare)
2. Reimbursement Expense Receipt (tricycle/jeep/van) (actual fare)
3. Approved Authority to Travel (per travel) (Official Business)
4. Certificate of Appearance (Original) (per travel)
5. Certificate of Participation (Photocopy)
6. DepEd Order/Memo/Invitation
7. Certificate of Travel Completed
8. Approved Itinerary of Travel
Travel Expenses  Seminar/Training/Meeting
n
i patio
vel a rt ic
ra t. P
R of T Cer
RE orit
y
ic ket Au
t h
n eT
Pla n ce
er a
A pp
.t of
Cer
l eted r a vel
p
em
o Com y of T
M vel era r
e ped of T
ra
It e n
D t. ed
Cer p ro v
Ap
 B. School/District to Division
3. Locator Slip (per travel)
 School/District to Division
l eted
ra vel omp r Sl ip
of T e lC ato
r ary Tra v Loc
tin e of
I t.
ro ved Cer
p
Ap
 C. Purchase of Supplies/Payment of Utilities
3. Locator Slip (per travel)
4. Photocopy of receipt
• Purchase of Supplies/Payment of Utilities
d
v el ple t e
Tr a
Com
r y of a ve l Sl ip
era r r
en of T ato
It t. Loc
ve d Cer
ppro
A
ei pt
Rec
a l
ffi ci
O
Training/Seminar
 A. Registration
1. Approved Authority to Travel (per travel)
2. DepEd Order/Memoranda/Invitation
3. Certificate of Appearance (Original) (per travel)
5. Official Receipt (Registration Fee)
Training/Seminar
 A. Registration
1. Approved Authority to Travel (per travel)
an ce
p per ip t )
emo
r t. of A R
ce
e Fee
dM e l n
vel epe C
ff icia tratio
ra D O gis
y of T (Re
t horit o n
Au t i
i ci pa
r t
t. Pa
Cer
 B. In Conducting Training
1. Approved Training Course Design
2. Approved Budget Proposal
3. Approved Request Letter
4. Training Matrix/Program
5. Attendance Sheet (Original)
6. Pictures
 In Conducting Training
e sign
D
o urs e
ingC
rain
d T
ve
Ap pro
. Approved Budget Proposal

Approved Training Matrix/Program
in al)
ig
( Or
ee t et ter
re s eS
h
es tL
ic tu d a nc Re q u
P At t en
p ro ve d
. Ap
C. For catering services rendered
1 Job Request
2 Quotation Price (at least 3 stores/supplier)
3 Abstract of Sealed Canvass
4 Job Order
5 Contract
6 BAC Resolution
7 Inspection and Acceptance Report
8 Certificate of Completion of Service
9 Certificate of Acceptance
10 Certificate of Final Acceptance
11 BIR Form No. 2306 (P10,000.00 and above and at least 6 transactions in a year)
12 BIR Form No. 2307(P10,000.00 and above and at least 6 transactions in a
year)
13 Official Receipt
For catering services rendered
t a nce
c ep
T ION nd A
c
TA a BAC Resolution
e st QU
O
e c ti o n
eq u Job Order Insp ort
bR
Jo Rep
Abstract of Sealed Canvass Certificate of

Contract Completion of
Service
BIR Form No.
2307(P10,000.00 and above Certificate of Final Acceptance
and at least 6 transactions in a
BIR Form No. 2306 (P10,000.00 and
year)
above and at least 6 transactions in a
year)
Certificate of Acceptance
Official Receipt
D. For Office Supplies and Other Supplies/Materials purchased
A. DBM
1 Agency Procurement Request

2 Price Quotation and Stock Availability Certificate
3 Official Receipt ( Government issued Receipt)
4 Delivery Receipt
6 Requisition and Issuance Slip
7 Picture of the items with the Inspectorate and Property Custodian with signatures
over printed name
8. For Office Supplies and Other Supplies/Materials purchased
A. DBM
Official Receipt ( Government n a nd

n a nd u i si t io
issued Receipt) Inspe ct io Req
n c e R e p ort u a n c e Slip
Accepta Iss
Delivery Receipt
s
Picture of the item
rate
with the Inspecto
todian
and Property Cus
ve r
with signatures o
printed name
B. 1 Shopping Mode- Manual Receipt (P1,000.00 above)
1 Request letter of end User

2 Purchase Request
3 BAC Resolution
4 Quotation Price (at least 3 stores/suppliers)
5 Abstract of Sealed Canvass
6 Purchase Order
8 Certificate of Completion of deliveries
9 Certificate of Acceptance
10 Certificate of Final Acceptance
12 Picture with Inspectorate and Property Custodian with signature over printed name
13 Cash Invoice or Sales Invoice
14 Delivery Receipt
15 BIR Form No. 2306(P10,000.00 and above and at least 6 transactions in a year)
Shopping Mode (P1,000.00 above)
Purchase Order
Purchase Request
Note: Requested by (should be sign

by Supply Officer)
Inspection and Requisition and Issuance Slip Certificate of Certificate of Acceptance
Acceptance Report Completion of
deliveries
Certificate of Final
Acceptance
B.2 Electronic Receipt and less than P1,000.00
1 Request letter of end User

2 Purchase Request
3 Purchase Order
6 Picture with Inspectorate and Property Custodian with signatures over printed name
7 Cash Invoice or Sales Invoice
8. Delivery Receipt
Office Supplies Expense
A. DBM
1. Agency Procurement Request
2. Price Quotation and Stock Availability Certificate
3. Official Receipt ( Government OR issued Receipt)
4. Delivery Receipt
5. Inspection and Acceptance Report
6. Requisition and Issuance Slip (consumable)
7. Inventory Custodian Slip (non-consumables)
8. Picture of items with Inspectorate and Property Custodian with
signatures over printed names
Office Supplies Expense
A. DBM
Inventory Custodian Slip (non-consumables)

B. 1 Shopping Mode- Manual Receipt (P1,000.00
above)
1. Request letter of end User
2. Purchase Request
3. BAC Resolution
4. Quotation Price (at least 3 stores/suppliers)
5. Abstract of Sealed Canvass
6. Purchase Order
8. Certificate of Completion of deliveries
9. Certificate of Acceptance
10. Certificate of Final Acceptance
11. Requisition and Issuance Slip (Consumable)
12. Inventory and Custodian Slip (Non-Consumable)
13. Picture with Inspectorate and Property Custodian with signature over
printed name
14. Cash Invoice or Sales Invoice
15. Delivery Receipt
16. BIR Form No. 2306(P10,000.00 and above and at least 6 transactions in a
year)
year)

2. Purchase Request
3. Purchase Order
6. Inventory and Custodian Slip (Non-consumable)
7. Picture with Inspectorate and Property Custodian with signatures over
printed name
Drugs and Medicines Expenses
A. Shopping Mode- Manual Receipt (P1,000.00 above)

2. Purchase Request
3. BAC Resolution
6. Purchase Order
12. Picture with Inspectorate and Property Custodian with signature
over printed name
15. BIR Form No. 2306(P10,000.00 and above and at least 6
transactions in a year)
B. Electronic Receipt and less than P1,000.00

2. Purchase Request
3. Purchase Order
6. Inventory Custodian Slip (Non-consumable)
7. Picture with Inspectorate and Property Custodian with signatures over printed name
Medical, Dental and Laboratory Expenses
A. Shopping Mode- Manual Receipt (P1,000.00 above)

2. Purchase Request
3. BAC Resolution
6. Purchase Order
13. Picture with Inspectorate and Property Custodian with signature over
printed name
year)
year)
1. Request Letter of End User
2. Purchase Request
3. Purchase Order
Other Supplies Expense

2. Purchase Request
2. BAC Resolution
5. Purchase Order
12. Picture with Inspectorate and Property Custodian with signature over printed name
15. BIR Form No. 2306(P10,000.00 and above and at least 6 transactions in a year)
1. Request letter for end User

2. Purchase Request
3. Purchase Order
7. Picture with Inspectorate and Property Custodian with signatures
over printed name
Semi-Expendable Machinery and
Equipment/Furnitures and Fixtures/Books Expenses
A. DBM
1. Agency Procurement Request
2. Price Quotation and Stock Availability Certificate
3. Official Receipt ( Government OR issued Receipt)
4. Delivery Receipt
6. Inventory Custodian Slip (non-consumables)
7. Picture of items with Inspectorate and Property Custodian with
signatures over printed names
8. Pre- Evaluation Report (for replacement)
9. Waste Materials Report (for replacement)
Semi-Expendable Machinery and
Equipment/Furnitures and Fixtures/Books Expenses
A. DBM
Waste Materials Report (for

replacement)
Pre- Evaluation Report (for replacement)

2. Purchase Request
3. BAC Resolution
6. Purchase Order
8. Pre-Evaluation Report (for replacement)
9. Waste Material Report(for replacement)
14. Picture with Inspectorate and Property Custodian with signature over printed name

2. Purchase Request
3. Purchase Order
5. Inventory and Custodian Slip (Non-consumable)
6 Picture with Inspectorate and Property Custodian with signatures over printed name
8. Pre- Evaluation Report
9. Waste Material Report
Semi-Expendable Machinery and Equipment/Furnitures and
Fixtures/Books Expenses (Installment Basis P14,999.00)
B. Ist Payment
1. Request letter for end User
2. Purchase Request
3. BAC Resolution
6. Purchase Order
7. Contract
9. Pre-Evaluation Report (for replacement)
10. Waste Material Report(for replacement)
15. Picture with Inspectorate and Property Custodian with signature
over printed name
16. Charge Invoice/Collection Receipt
B. Second Payment (and for Full Payment)
1. Charge Invoice/ Collection Receipt (Cash/Sales Invoice (upon full payment)
2. Purchase Request (Photocopy)
3. Purchase Order (Photocopy)
4. Inspection and Acceptance Report (Photocopy)
5. Inventory Custodian Slip
6. Contract (Photocopy)
7. Accounts Payable/Ledger (ledger from division)
B. Second Payment
Accounts Payable/Ledger
Electricity Expenses
1. Billing Statement (Original)
2. Official Receipt
3. Certification from PTA
4. BIR Form No. 2306
Electricity Expenses
Certification from PTA

Water Expenses
1. Billing Statement (Original)
2. Official Receipt
Telephone Expenses
A. POST-PAID PLAN
1. Billing Statement (Original and Complete)
2. Official Receipt
3. Certification of the Agency Head or Authorized Representative or Recipient
that calls was official in nature
Telephone Expenses
A. POST-PAID PLAN
Official Receipt
Billing Statement (Original and Complete)
Certification of the Agency Head

or Authorized Representative or
Recipient that calls was official in
nature
B. PREPAID CARD
1. Purchase Request
2. Purchase Order
5. Picture with Inspectorate and Property Custodian with signatures over printed name .
6. Certification of the Agency Head or Authorized Representative or Recipient that calls was
official in nature
7. Cash Invoice/ Sales Invoice
C. Landline
1. Billing Statement
2. Official Receipt
5. Certification of the Agency Head or Authorized Representative or Recipient that calls was
official in nature
Internet Expenses
A. Broadband Connection (Upon Installation)

1. Contract
2. Job Order
2. Official Receipt
Internet Expenses
A. Broadband Connection (Installed) and Post paid plan

1. Billing Statement (Complete and Original)
2. Official Receipt
3. Inventory Custodian Slip
B. PREPAID CARD
1. Purchase Request
2. Purchase Order
Environment/Sanitary/Janitorial/Security/
Other General Services
A. Job Order
1. Notarized Contract/MOA (for a period of 6 months)
2. DTR
3. Payroll
4. Accomplishment Report
5. PTA Certification
Environment/Sanitary/Janitorial/Security/
Other General Services
A. Job Order
Notarized Contract/MOA (for a period of 6 months) DTR Accomplishment Report
Payroll
B. Agency
1. Notarized Contract/MOA
2. Official Receipt
Legal Services
1. Official Receipt
2. Notarized Document (Photocopy)
Repairs and Maintenance
A. Buildings and Other Structures- By administration
1. Pre-Evaluation Report
2. Job Request
3. Job Order
4. Program of Works Detailed Cost Estimates
5. Program of Works Bill of Quantities
6. Bill of Quantities
7. Certificate of Completion of Service
9. Certificate of Final Acceptance10. Pre- Repair Inspection Report
11. Post- Repair Inspection Report
12. Pictures Before, During and After
13. Waste Materials Report
A. Buildings and Other Structures-
By administration
Pre Evaluation Report

By administration
. Program of works detailed cost estimate

By administration
Program of Works
Bill of Quantities
By administration
Bill of Quantities by Laborer/ Contractor

Pre- Repair Inspection Report
Post- Repair Inspection Report
12. For the materials
A. Shopping Mode (P1,000.00 above)
12.1. Request Letter of End User
12.2. Purchase Request
12.3. BAC Resolution
12.4. Quotation Price (at least 3 stores/suppliers)
12.5. Abstract of Sealed Canvass
12.6. Purchase Order
12.7. Inspection and Acceptance Report
12.8. Certificate of Completion of deliveries
12.9. Certificate of Acceptance
12.10. Certificate of Final Acceptance
12.11. Requisition and Issuance Slip (Consumable)
12.12. Picture with Inspectorate and Property Custodian with
signature over printed name
12.13. Cash Invoice or Sales Invoice
12.14. Delivery Receipt
12.15. BIR Form No. 2306(P10,000.00 and above and at least 6
12.16. BIR Form No. 2307(P10,000.00 and above and at least 6
12.1. Request letter of end User

12.6. Inventory Custodian Slip (Non-consumable)
12.7. Picture with Inspectorate and Property Custodian with signatures over printed name
13. For the labor
A. Hired Laborers
12.1. Notarized Contract
12.2. Payroll
12.3. DTR
12.4. Accomplishment Report
B. Labor Only Contractor

12.2 Summary of Work Accomplishment
12.3. Official Receipt
12.4 BIR Form No. 2306(P10,000.00 and above and at least 6 transactions in a year)
12.5. BIR Form No. 2307(P10,000.00 and above and at least 6 transactions in a year
12.2 Summary of Work Accomplishment

B. Buildings and Other Structures- Not by administration
1. Pre Evaluation Report
3. Job Request
4. Job Order
7. Bill of Quantities by Supplier
8. BAC Resolution
9. Quotation Price (at least 3 contractors)
10. Abstract of Canvass
11. Contract
12. Summary of Work Accomplishment
13. Photographs of Accomplishment
14. Certificate of Completion
17. Pre- Repair Inspection Report
18. Post-Repair Inspection Report
22. Official Receipt
B. Machineries and Equipment by Administration
8 Pre- Repair Inspection Report
9. Post- Repair Inspection Report
12. For the materials
A. Shopping Mode (P1,000.00 above)
12.1. Request Letter of End User

12.2 Purchase Request
12.3. BAC Resolution
12.4. Quotation Price (at least 3 stores/suppliers)
12.5. Abstract of Sealed Canvass
12.8. Certificate of Completion
12.9. Certificate of Acceptance
12.10. Certificate of Final Acceptance
12.12. Picture with Inspectorate and Property Custodian with signature over
printed name
12.14. Delivery Receipt
12.15. BIR Form No. 2306(P10,000.00 and above and at least 6 transactions in
a year)
12.16. BIR Form No. 2307(P10,000.00 and above and at least 6 transactions in
a year)
12.1. Letter Request of End User
12.6. Inventory Custodian Slip (Non-consumable)
12.7. Picture with Inspectorate and Property Custodian with signatures over printed name
13. For the labor
A. Hired laborers
12.2. Payroll
12.3. DTR
12.4. Accomplishment Report

12.2 Statement of Work Accomplishment
12.3. Official Receipt
12.4 BIR Form No. 2306(P10,000.00 and above and at least 6 transactions in a year)
12.5. BIR Form No. 2307(P10,000.00 and above and at least 6 transactions in a year
B. Machineries and Equipments- Not by administration
2. Job Request
3. Job Order
6. Bill of Quantities by Supplier
7. BAC Resolution
10. Contract
11. Statement of Work Accomplishment
16. Pre Inspection Report
17. Post Inspection Report
Printing and Publication Expenses
A. Test Papers/Modules
1. Job Request
2. BAC Resolution
5. Job Order
11. Picture with Inspectorate and Property Custodian with signatures
over printed name
15. Distribution List to Teachers (signed by each teacher)
16 Printed Actual Test Papers / Picture of Printed Modules
B. Student/ Teacher ID
1. Job Request
2. BAC Resolution
6. Job Order
printed name
year)
year)
16. Distribution List to Teachers (signed by each teacher)
17. Printed Actual ID
18. List of Students (if School ID)
C. Tarpaulin
a. P1,000.00 above
1. Job Request
2. BAC Resolution
5. Job Order
printed name
year)
year)
15. Division Memorandum
16. Picture of Tarpaulin posted on designated area
b. P1,000.00 and below
1. Job Request
2. Job Order
4. Picture with Inspectorate and Property Custodian with signatures over printed
name
5. Official Receipt
D. Photocopy
D.1 Electronic Receipt, less than P1.00 and below

1. Job Request
2. Job Order
5. Official Receipt
D.2 P1.00 above
1. Job Request
2. Job Order
7. Official Receipt
C. Bookbinding
a. P1,000.00 above
1. Job Request
2. BAC Resolution
5. Job Order
10. Inventory and Custodian Slip (non-consumable)
printed name
year)
year)
b. P1,000.00 and below
1. Job Request
2. Job Order
5. Official Receipt
Gasoline Expenses
A. Traveling Expense (Official Business) For Government Vehicle Only

1. Approved Authority to Travel/Locator Slip
2. Certificate of Appearance (Original)
4. Deped Order/Memo/Invitation
5. Trip Ticket
6. Cash/Sales Invoice
A. For Grasscutter
1. Purchase Request
2. Purchase Order
4. Requisition and Issuance Slip
5. Picture of the area (before, during and after)
6. Cash/Sales Invoice
Advertising Expenses
1. Statement of Account/Bill
2. Contract
3. Copy of newspaper clippings evidencing publication and/or CD in case of
TV/Radio Commercials/ Program
4. Official Receipt
Fidelity Bond
1. List of Bonded Officials

2. Confirmation Letter
2. Authority to Accept Payment
3. Validated Deposit Slip
Rent Expense (Tables,Chairs, Sound
System,etc)
1. Copy of Program
2. Job Request
3. Job Order
5. Picture with the Inspectorate Team and Property Custodian with signatures over
printed name
6. Pictures during the program
Survey Expenses
2. Job Request
3. Job Order
4. BAC Resolution
7. Contract
11. Pictures of the lot
12. Photocopy of the Approved Survey Plan
Demolition/Relocation Expense
A. By administration
2. Job Request
3. Job Order
4. Plans and Program of Work
10.Certificate of Final Acceptance
11. Pre- Demolition Inspection Report
12. Post- Demolition Inspection Report
A. Hired laborers
1. Notarized Contract
2. Payroll
3. DTR
4. Accomplishment Report

1. Notarized Contract
3. Official Receipt
5. BIR Form No. 2307(P10,000.00 and above and at least 6 transactions in a year
B. Not by administration
1. Pre-Repair Evaluation Report
2. Plans and Program of Work
3. Job Request
4. Job Order
8. BAC Resolution
10.Abstract of Canvass
11. Contract
17. Pre- Demolition/Relocation Inspection Report
18. Post-Demolition/Relocation Inspection Report
Postage and Courier Services
1. Job Request
2. Job/Service Order
3. Official Receipt
4. List of Documents to be send (certified by the School Head)

Documentary Requirements

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Documentary Requirements

Uploaded by

Copyright:

Available Formats

MOOE UPDATES

18. PTA Resolution/MOA (once every SY)

29. Cash Disbursement Journal

. Approved Budget Proposal

Abstract of Sealed Canvass Certificate of

1 Agency Procurement Request

Official Receipt ( Government n a nd

1 Request letter of end User

Note: Requested by (should be sign

1 Request letter of end User

Inventory Custodian Slip (non-consumables)

1. Request letter of end User

1. Request letter of end User

1. Request letter of end User

A. Shopping Mode- Manual Receipt (P1,000.00 above)

1. Request letter of end User

1. Request letter of end User

1. Request letter for end User

Waste Materials Report (for

1. Request letter of end User

1. Request letter of end User

Certification from PTA

Billing Statement (Original and Complete)

Certification of the Agency Head

A. Broadband Connection (Upon Installation)

A. Broadband Connection (Installed) and Post paid plan

Notarized Contract/MOA (for a period of 6 months) DTR Accomplishment Report

Pre Evaluation Report

. Program of works detailed cost estimate

Bill of Quantities by Laborer/ Contractor

12.1. Request letter of end User

B. Labor Only Contractor

12.2 Summary of Work Accomplishment

12.1. Request Letter of End User

B. Labor Only Contractor

D.1 Electronic Receipt, less than P1.00 and below

A. Traveling Expense (Official Business) For Government Vehicle Only

1. List of Bonded Officials

B. Labor Only Contractor

You might also like