Downloading MOOE To Schools:: Prioritize Expenditures

Downloading MOOE to schools:
 PRIORITIZE EXPENDITURES
 1. BASIC UTILITIES
 Electric Bill
 Water Bill
 Communication (Telephone)
2. OFFICE/SCHOOL SUPPLIES
3. MINOR REPAIRS
4. OTHER SUPPLIES
5. PAY SALARIES FOR JANITORIAL AND
SECURITY SERVICES
EXPENSES FOR THE FOLLOWING IS
NOT ALLOWED:
1. PROCUREMENT OF TEXTBOOKS
2. OTHER INSTRUCTIONAL
MATERIALS
3. SCHOOL FURNITURE
4. EQUIPMENT
PREPARATION OF
SCHOOL APP
ANNUAL PROCUREMENT
PLAN
VARIOUS EXPENSES
TRAVELLING EXPENSES (751)
Attachments:
 Approved Authority To Travel
 Approved Itinerary of Travel
 Approved Certificate of Travel Completed
 Certificate of Appearance
 Bus Tickets (if any)
 Memorandum (if any)

TRAINING EXPENSES (753)
Attachments:
 Approved Authority To Travel
 Memorandum
 Official Receipt
 Certificate of Appearance/Participation
Water Expenses (766)
Attachments:
 Statement of Account
Electricity Expenses (767)
Attachments:
 Statement of Account
Telephone Expenses (772)
Attachments:
Statement of Account
Official Receipt
Newspaper Subscription (786)
Attachments:
Statement of Account
Official Receipt
Contract
General Services 795
(Labor)
 Attachments:
Contract of Service
Acknowledgment Receipt
Daily Time Record
Before/After Pictures
Security Services 797
 Attachments:
Contract ofService
Acknowledgment Receipt
Daily Time Record

Office Supplies (755) & Other Supplies (765)
 Attachments:
Expenses
 Sales Invoice/Charge Invoice
 Requisition and Issue Slip (RIS)
 Purchase Request
 Abstract of Canvass (Duly signed by BAC)
 Canvass (at least 3 suppliers)
 Purchase order
 Inspection & Acceptance Report
 Inventory Custodian Slip
 Disbursement Voucher
 BIR Form 2306
 BIR Form 2307
 PHILGEPS Certificate
Repair & Maintenance of Motor
Vehicle/Office Equipment
 Attachments:
 Charge Invoice/Official Receipt
 Pre & Post-inspection Report
 Job Order
 Canvass (at least 3 suppliers/technicians)
 Report of Waste Materials
 BIR Form 2306
 BIR Form 2307
Repair & Maintenance of School Building (812) (To
be conducted by BAC)
Attachments:
 Delivery Receipt/Charge Invoice
 Pre & Post-inspection Report
 Job Order
 Requisition and Issue Slip (RIS)
 Purchase Request
 Canvass (at least 3 suppliers)
 Purchase Order
 Inspection & Acceptance Report
 Before & After Pictures of Repair
 BIR Form 2306
 BIR Form 2307
ON TAX REMITTANCE
FOR PURCHASES OF GOODS
(SUPPLIES/MATERIALS)
1. Prepare Disbursement Voucher
2. For Vat Registered Suppliers
Deduct 1% EWT-Extended Withholding Tax
And 5% Final VAT – Value Added Tax
For Non- Vat
And 3% Final VAT – Value Added Tax
3. Prepare BIR Form 2306
Note: Please inform first your suppliers that you will deduct
tax before purchasing.
FOR PURCHASES OF
SERVICES (Xerox)
1. Prepare Disbursement Voucher
2. For Vat Registered Suppliers
and 5% Final VAT – Value Added Tax
For Non Vat
2% and 3% tax
Computation for Vat Registered Goods
 Divide First the Gross Sales by 1.12
 The quotient will be the basis for multiplying the
percentages.
Ex. 1000.00 / 1.12= 892.86
892.86 x .05= 44.64
892.86 x .01= 8.93
 Deduct the computed taxes to the Gross Sales
Ex. 1000.00 – (44.64+8.93)= 946.43
 The amount due to the supplier is 946.43
Computation for Vat Registered Services
 Divide First the Gross Sales by 1.12
 The quotient will be the basis for multiplying the
percentages.
Ex. 1000.00 / 1.12= 892.86
892.86 x .05= 44.64
892.86 x .02= 17.86
 Deduct the computed taxes to the Gross Sales
Ex. 1000.00 – (44.64+17.86)= 937.50
 The amount due to the supplier is 937.50
Computation
Goods
for Non-Vat
1. The Gross Sales is the basis for multiplying the
percentages.
Ex. 1000.00 x .03 = 30.00
1000.00 x .01= 10.00
2. Deduct the computed taxes to the Gross Sales.
Ex. 1000.00 – (30.00+10.00)= 960.00
3. The amount due to the supplier is 960.00
Services
Same computation but you will use 3% and 2%
tax.
ACCOMPLISH THE
LIQUIDATION REPORT
AND CASH DISBURSEMENT
REGISTER (CDR)
Please Arrange your Liquidation Report
on the following order:
 Liquidation Report
 Cash Disbursement Register (CDR)
 Photocopy of check
 OFFICIAL RECEIPTS together with the
attachments
REMINDERS:
 Please prepare your Liquidation Report in Two’s (1
Folder Original Copy & 1 Folder Photocopy)
 DO NOT TAMPER/ALTER YOUR RECEIPTS
 Submit only OFFICIAL RECEIPTS/ CASH/SALES
INVOICE
 Arrange expenditures chronologically based from
CDR
 Purchase only on PHILGEPS registered
suppliers(should not be expired).
 Procurement should be done from DBM PS.
DEADLINES:
 Downloading for current year - Dec. 6, 2013
 Submission of liquidation reports – Dec. 20, 2013
 Submission of valid requests – Dec. 20, 2013
SUBMIT YOUR LIQUIDATION REPORT
TO D.O. ACCOUNTING SECTION
THANK YOU!!!!!!

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Downloading MOOE to schools:

5. PAY SALARIES FOR JANITORIAL AND

 Approved Certificate of Travel Completed

 Bus Tickets (if any)

 Memorandum (if any)

Daily Time Record

Daily Time Record

 Abstract of Canvass (Duly signed by BAC)

 Canvass (at least 3 suppliers/technicians)

 Report of Waste Materials

 BIR Form 2306

 BIR Form 2307

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