University of Mindanao

PROFESSIONAL SCHOOLS
MAED – Educational Management
ED 251 Fiscal Management and Control

MOOE Policy Statement and

Principles
Prepared by:

VILLANUEVA, Cheekee M.
cheekulotee@gmail.com/villanuevacheekee@yahoo.com
 OBJECTIVES
 Promulgate MOOE Policy Statement and Principles

 Construct open discussion of best practices in utilizing MOOE

 Appreciate the importance of understanding MOOE Policy and

Principles

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“Efficiency is doing things right;
effectiveness is doing the right
things.”
- Peter Drucker

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 DO 029, s. 2019
The general and procedural
guidelines shall apply to all and non-GSBs. The
Non-IUs, such as partnership shall be
elementary and secondary executed by DepEd
schools (Junior and Senior through a
High Schools) operating Memorandum of
without a complete set of Agreement (MOA)
book of accounts, in with the GSB and
partnership with the GSBs non-GSB concerned.

DO 008, s. 2019
This DepEd Order
provides the mechanism, nationwide, including other
procedures and funds manage by the
standards for the release, schools. This also defines
utilization, liquidation, the roles and
monitoring and reporting responsibilities of each
of School MOOE of all level of governance in
public elementary and managing school MOOE
secondary schools and other school funds.
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 POLICY STATEMENT

DO 008, s. 2019

DO 029, s. 2019
MOOE Principles

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 General Principles
1 2
Only the DepEd
Each School Head Central Office (CO)
shall open a bank shall enter into a
account with a MOA with the
GSB within the partner GSBs and
locality where the non-GSBs. All parties
school is located. shall adhere to the
terms and conditions
stipulated therein.
GSB - Government Serving Banks (Landbank, DBP, PVB)
MOA - Memorandum of Agreement
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3
Opening an account
with non-GSBs may
be allowed, provided
that there is no
existing GSB within a
20km-radius from the
school and that the
non-GSB has
executed a MOA with
the DepEd CO.
 General Principles
4 5 6

In exceptional Processing of School Heads

circumstances, the requests for shall request for
School Head may authority to open a authority to open
request for exemption bank account must
a checking
from opening a bank be in accordance
with the standards account, with
account for school passbook if
MOOE, stating the specified in these
guidelines. available.
reasons therefor, and
duly supported with
proper
documentation.
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 General Principles
7 8 9
Upon approval of Initial deposit and
Requests of the BTr, the SDO- maintaining
School Heads for AU, in balance for the
authority to open coordination with checking accounts
bank accounts the Cash Unit, shall shall be based on
shall be issue a the MOA to be
evaluated by the Certification of executed between
SDO-Cash Unit. Approval. the GSBs/non-
GSBs and the
SDO - Schools Division Office DepEd CO.
BTr - Bureau of Treasury
SDO-AU - Schools Division Office-Accounting Unit

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 General Principles
10 11 12
For accounts opened
The School Head with The cash
may use the non-GSBs, the requirement to be
School’s MOOE account balance of deposited for
fund for the initial the schools shall not, MOOE of the
deposit and shall at any given time, schools will be
ensure that the exceed the required determined by the
account does not amount for the expenditures
fall below the school’s operating needed based on its
required budget or MDP.
maintaining
MDP Php500,000.00,
- Monthly Disbursement Program
balance. whichever is lower.
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 General Principles
13 14 15
All cash advances In case of reassignment,
retirement, separation, Only funds from
deposited to the suspension of the School
DepEd OUs
account of the Head, the CA released to
him/her must be liquidated and (Central, Regional
school shall be accounted for, and the
and Division
subject to the accountability for the funds
and the unused checks should Offices) shall be
maintenance of the be transferred from the
deposited by the
CDR and other outgoing to the incoming
School Head. SDO to the school’s
supporting
bank account
documents and
through MDPS
CDRsubmission thereof, Register
- Cash Disbursement using the LDDAP-
CA -as needed.
Cash Advance
MDPS - Modified Direct Payment Scheme ADA.
LDDAP-ADA - List of Due and Demandable Accounts Payable-Advice to Debit Accounts
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 General Principles
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Only the maintaining
Only the MOOE balance and fundinf
items authorized for outstanding
per DepEd Order checks issued, if any,
No. 8, s. 2019 may should remain in the
be procured from school’s bank
the cash advance. account, after
transferring the
unexpended balance
and net interest to
the BTr account.
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Interest income
earned from the
checking account
shall not be
withdrawn, as this
will be deposited
by the GSB/non-
GSB to the account
of the BTr.
MOOE items authorized per DepEd Order No. 8, s. 2019:
⬩ school activities supported by the SIP
⬩ graduation rites, moving up and recognition ceremonies
⬩ supplies, rental and minor repair of tools, equipment,
facilities, building and grounds
⬩ procure semi-expendable property items not more than
Php15,000.00

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 General Principles

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The monthly bank
reconciliation The DepEd CO
statement shall be shall conduct
prepared by the training of
clustered schools trainers for the
bookkeepers, to be Accountable
submitted to the Officers and
SDO-AU for
others concerned
validtion and
review.
on these guidelines
and procedures.

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How can we assure that we can
be efficient and effective in
utilizing mooe funds?

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 “The biggest
disease is
corruption. The
vaccine is
TRANSPARENCY.
”

- BONO

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thanks!
amping!

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