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    Mooe-Educ 211

    Uploaded by

    Jessica Marie
    The document provides guidelines on the direct release, use, monitoring and reporting of MOOE (Maintenance and Other Operating Expenses) allocation of schools. It discusses that funds are directly released from DBM to implementing units. Schools can use MOOE funds for activities in their School Improvement Plan, graduation events, classroom supplies, minor repairs, and purchases under 15,000 pesos. Schools must submit required reports on the liquidation of their MOOE funds.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd

    Mooe-Educ 211

    Uploaded by

    Jessica Marie
    75 views37 pages
    The document provides guidelines on the direct release, use, monitoring and reporting of MOOE (Maintenance and Other Operating Expenses) allocation of schools. It discusses that funds are directly released from DBM to implementing units. Schools can use MOOE funds for activities in their School Improvement Plan, graduation events, classroom supplies, minor repairs, and purchases under 15,000 pesos. Schools must submit required reports on the liquidation of their MOOE funds.

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    MOOE-EDUC 211.pptx

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    The document provides guidelines on the direct release, use, monitoring and reporting of MOOE (Maintenance and Other Operating Expenses) allocation of schools. It discusses that funds are directly released from DBM to implementing units. Schools can use MOOE funds for activities in their School Improvement Plan, graduation events, classroom supplies, minor repairs, and purchases under 15,000 pesos. Schools must submit required reports on the liquidation of their MOOE funds.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    75 views37 pages

    Mooe-Educ 211

    Uploaded by

    Jessica Marie
    The document provides guidelines on the direct release, use, monitoring and reporting of MOOE (Maintenance and Other Operating Expenses) allocation of schools. It discusses that funds are directly released from DBM to implementing units. Schools can use MOOE funds for activities in their School Improvement Plan, graduation events, classroom supplies, minor repairs, and purchases under 15,000 pesos. Schools must submit required reports on the liquidation of their MOOE funds.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 37

    GUIDELINES ON THE DIRECT

    RELEASE,USE, MONITORING
    AND REPORTING OF MOOE
    ALLOCATION OF SCHOOL
    JESSICA MARIE S. BORROMEO, LPT
    ABUYOD NATIONAL HIGH SCHOOL
    PROCEDURES
    A. Release of Funds from
    DBM
    B. Implementation
    Requirements
    C. Responsibility of
    Implementing Units
    Release of Funds from
    DBM
    1. The release of allotments is being made by the DBM Offices
    concerned direct to the Implementing Units (IUs) through the
    General Appropriations Act as Allotment Order (GAAAO) for
    those budget items categorized as For Comprehensive Release
    (FCR) and Special Allotment Release Orders (SAROs) for
    budget items witheld For Latter Release (FLR).

    2. The cash allocations corresponding to the allotments release


    are issued by the DBM Offices concerned direct to the
    Modified Disbursement Scheme (MDS) Sub-Accounts being
    maintained by the IUs.
    Implementation
    Requirements
    1. The IUs are capable of administering their own fund since they
    have Bookkeeper and Disbursing Officer plantilla who handled
    accounting and budgeting functions, and cashiering functions
    respectively.

    2. The IUs with agency codes are authorized to open MDS Sub-
    Accounts in authorized government depository banks and the
    cash allocations are directly issued by DBM to their respective
    Sub-Accounts.
    Implementation
    Requirements

    3. Non-IUs receiving monthly MOOE of Php. 20,000.00 and


    below shall be provided by the SDOs concerned through Cash
    Advance and equivalent of their three (3) months requirements
    within the first week of every month/quarter, subject to
    availability of cash allocations.
    USES OF SCHOOL MOOE
    Uses of School
    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 follow the
    Calendar Year format.

    2. To finance expenses pertaining to graduation rites, moving up


    or closing ceremonies and recognition activities.
    Uses of School
    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

    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 of the National
    Inventory of DepEd Public School Buildings for SY. 2017-2018).
    Usesof
    Uses ofSchool
    School
    MOOE
    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.
    REPORTING
    REQUIREMENTS FOR THE
    SCHOOL MOOE
    Various forms used
    in the liquidation of
    MOOE
    Thank You for
    listening!

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