Chapter 8

Introduction
Finance and Administration ensures
the efficiency to support the
organization as a whole to focus on
its core business and thus attain its
targets through the provision of
finance and administrative services.
Source of Income (National Government,
Elementary, Secondary, City Government)

 Support of Education in the Philippines

 MOOE
Financing School Building and Site
Guide Question
What are the sources of income in education?

What are the support of Education in the Philippines?

 What is MOOE?

 What is financing school building and site?

 Source of Income (National
Government, Elem, Secondary,
City Government)
Sources of government income for education:
• Taxes imposed by law for the support of
the government such as the real-property
tax, specific tax and import and export
taxes
• Tuition fees imposed on students in
public high schools, vocational schools,
chartered colleges and universities
• Matriculation fees
• Rental for lease of school sites and
sales of school products
• Land grants and donations
• Voluntary contributions
Support for Elementary Education
• Before the enactment of Commonwealth Act No.
586(Educational Act of 1940), the elementary
schools were jointly supported by the
National and local government.
Educational Act of 1940
1. Support of all elementary schools in
municipalities and municipal districts saved
the situation for the poor communities.
2. Abolished the share of municipalities and
municipal districts in the internal revenue
collections, percentage taxes and income tax to
general fund which may be drawn for school
purposes.
3. The law forbids the collection of tuition
fees in the intermediate grades although it is
permits matriculation fees not exceeding two
pesos for each pupil enrolled in intermediate
grades. 60% spent for the purchase of library
books and equipment and 40% for financing
athletic activities in intermediate grades.
Support for Secondary Schools
• Financial support for the maintenance and
operation of public schools is provided for by the
provincial and city governments
• The source of provincial income are the following:
1. Internal revenue allotments from the national
government
2. Shares from local taxes
3. Fees from services rendered
4. Income from miscellaneous receipts
Support for Secondary Schools
• The major portion of the support for secondary
schools comes from the tuition and matriculation
fees imposed by the provincial board on all high
school students.
• Public secondary schools charge a tuition fee
between 80.00 and 150.00 a year
Support for Secondary Schools
• Voluntary contributions and donations by private
individuals constitute additional sources of
income
• In case of municipality high schools, they are
also supported from students’ tuition and
matriculation fees and general fund transfer from
the municipality where they are located
MOOE
WHAT MAINTENANCE AND OTHER
OPERATING EXPENSES(MOOE)?

The Maintenance and Other Operating Expenses

(MOOE) is the allocated funds for public
elementary and secondary schools that can be
spend on activities and necessities(i.e.
electricity and water) that support learning
programs and help maintain a safe and healthy
environment in schools.
 USES OF 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) which shall follow
the calendar year formant (Annex 1) of the
School
 What is a School Improvement Plan
(SIP)?

A School Improvement Plan (SIP) is

a roadmap that lays down specific
School interventions that a school, with
the help of the community and
Improvement other stakeholders, undertakes
within a period of three (3)
Plan (SIP) consecutive school years.
The SIP is central in School-Based
DO No. 44 s., 2015 Management (SBM) and is prepared
by the School-Community Planning
Team (SPT)
 USES OF MOOE
2) To finance expenses pertaining
to graduation rites, moving up or
closing ceremonies and recognition
activities;
 USES OF MOOE
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 MOOE
4) To fund minor repairs of facilities,
building and grounds maintenance necessary
for the upkeep of the school (as defined
in Deped order no. 1, s. 2017 entitled
guidelines on the national inventory of
Deped public school buildings for school
year 2016-2017);
 USES OF MOOE
5) To procure semi-expendable property
items worth less than Php. 15,000.00
(including technical-vocational-livelihood
and science classes consumables) as
provided in the government accounting
manual (gam) issued by the commission on
audit
In no case shall the school MOOE be used for the
procurement of:
6.1. School seats, and teacher’s tables and chairs
except for school furniture which are not
procured/provided by the central, regional or
school division offices. these may include
laboratory and workshop furniture;
6.2. Textbooks; and
6.3. Other Supplementary Learning Resources (SLRS)
which include publications, periodicals and review
materials.
 REPORTING
REQUIREMENTS
PRINCIPALS/SCHOOL HEADS/TEACHERS-IN-
CHARGE SHALL:
1. Declare all sources of funding of the school,
which include school MOOE allocation, private
donations, grants from development partners, funding
support from local government units (i.e. Special
Education Fund) and other government agencies,
funding support from local stakeholders such as
School Governing Councils (SGC), Parent-Teacher
Associations (PTA), civil society organizations
(CSO), alumni associations, revenue from school
canteen operations, and other income generated
from the disposal of assets, rent, or collection
of fees as per applicable provisions of the
General Appropriations Act. The report on sources
and uses of school funds shall include not only
the amounts of funding received by the school but
also details on quantity and description, if such
donations are received in kind;
2. Outline the intended utilization of the
abovementioned funds, including the timing of such
utilization of funds or donations in kind,
consistent with its sip, in its report on sources
and uses of school funds;
3. Ensure that all procurement using the school
funds conform to the provisions of Republic Act
No. 9184. The report on sources and use of school
funds shall include the names of suppliers and
service providers where there is procurement of
goods and services against school funds;
4. Post information on the sources, intended use
and actual utilization of school funds in the
transparency board that must be publicly accessible
and must be updated every three (3)months;

Reminder: 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.
5. Using the school report card, formally
communicate/present the sources and uses of school
funds to the following stakeholders; (a) faculty
and staff of the school, (b) the PTA, (c) the SGC,
and (d) local stakeholders who are active partners
of the school (i.e. Barangay Officials, CSO
groups, alumni association) in accordance with
DepEd order no. 44, s. 2015 ‘Guidelines on the
Enhanced School Improvement Planning (SIP) process
and the School Report Card (SRC);
PENALTY CLAUSE

1) Any DepEd personnel who will violate any

provision of this order shall be dealt with
administratively, pursuant to DepEd order no. 49,
s. 2006, otherwise known as the “revised rules of
procedure of the department of education in
administrative cases”, without prejudice to other
legal remedies available to the government.
DEPED ORDER NO. 15, S. 2020
SUPPLEMENTARY 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.
Support of Education
in the Philippines
Education in the Philippines is provided
by public and private schools, colleges,
universities, and technical and
vocational institutions in the country.
Funding for public education comes from
the national government.
The National Government is authorized
by the Constitution to contribute to the
financial support of educational
programs. DepEd is likewise asked to
formulate measures to broaden access to
education through financial assistance
and other incentives to schools,
teachers and students.
Three government agencies manage the different
levels of education in the Philippines.
 Department of Education (DepEd)
 Sets overall educational standards and
mandates standardized tests for K-12 basic
education system, although private schools
are generally free to determine their own
curriculum in accordance with existing laws
and Department regulations.
Technical Education and Skills Development Authori
ty (TESDA)
 Regulates and accredits technical
and vocational education programs
and institutions in the country.

Commission on Higher Education (CHED)

 Supervises and regulates colleges
and universities
Financing School
Building and Site
The School Building program under Basic
Education Facilities Fund (BEFF) of the
Department Education aims to address
the classroom gaps in high priority
schools nationwide. The BEFF was
incorporated in the General
Appropriations Act (GAA) starting 2013.
Prior to this, the Department had two
budget sources for the School Building
Program – the Regular School Building
Program in accordance with Republic
Act 7880 (Equitable Access to Basic
Education Law) and the School Building
Program for Areas Experiencing Acute
Classroom Shortage.
 Reflection
 
Financing the education is very important in order
to give the pupils/ students and the teacher their
essential needs in terms of education. And also, to
provide a safe and conducive classroom for the
learners and give the chances to the poor people a
free education. To support the material needed by
the pupils and the teacher. Providing buildings
that suits to the numbers of pupils. And it has the
right processes to be distributed throughout the
country.
 References
 
https://www.deped.gov.ph/2019/07/26/school-maintenance-and-other-operating-expenses-mooe/
https://www.slideshare.net/ruelmanzano/administration-of-school-financing?fbclid=IwAR2nJmhJA7WBncXGlozXpi0
zlOUMONvJI9ZtNsSXoFnqXA86lekk1Zze354
https://www.slideshare.net/severinaolor/financing-education-on-the-institutional-level?fbclid=IwAR0XBWshRxm9Ld
Wu4KmvC-1VOfpRHCfujWeNmjzj1nDAPXCsXE_4W0e0izM
https://www.slideshare.net/JocelynMoralaAlinab/mooe?fbclid=IwAR1ijPeFFU5pAlshFAyRnP9gtfrJ-Xxnj_2v5Ch-00-h
8BBRRu51Owwfbio
https://www.slideshare.net/generosey-1983/dep-ed-order-no-12mooe?fbclid=IwAR2S7cTn507p6RVrv48RdUpodHz
Kabz4GXO7EST7zJhxF-WO3bqanmZNvZ0
https://www.slideshare.net/REDJBRILLANTES/financing-the-educational-system-by-regina-brillantes?fbclid=IwAR1
ujXCdAWlf3dJcHZ86W7zPKUT97rI_l1E70peKjHTfLBon-VTYCXI9D1s