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Computation of Public Schools MOOE

The Department of Education has significantly increased its allocation for schools maintenance and other operating expenses (MOOE) this year as the government intensifies its efforts to achieve the learning targets of some 20 million students in elementary and secondary public schools nationwide.

Education Secretary Br. Armin A. Luistro FSC said DepEd and the Department of Budget and Management both agreed to adopt a refined formula for setting the MOOE budgets of public schools, which takes into account not only the number of students in a school, but also the number of classrooms and teachers. The new formula is more responsive to the requirements for improved classroom instruction and better school management. The increase in MOOE comes together with the government’s classroom construction program and its massive teacher hiring program, which are part of the government’s continuing thrust to improve conditions in public schools and upgrade the quality of education.

Computation of Public Schools MOOE – Boncodin Formula

The Maintenance and Other Operating Expenses (MOOE) is the allocated funds for public elementary and secondary schools that can be spent on activities and necessities (i.e. electricity and water) that support learning programs and help maintain a safe and healthy environment in schools.

School’s MOOE = Fixed amount + (Allowable amount x Number of Classrooms) + (Allowable amount x Number of Teachers) + (Allowable amount x Number of Learners)

There are two components in the formula, the fixed and variable costs. The fixed amounts for every Elementary School would be P40,000 and for High School P80,000. The variable costs are the following:

BasisElementary SchoolHigh School
Every ClassroomP3,000P6,000
Every TeacherP4,000P8,000
Every LearnerP200P400

1. Assume that Basey I Central Elementary School has 250 enrolees, 6 teachers, and 5 classrooms:

Applying the fomula, the school’s MOOE would be:

= P40,000 + (P3,000 x 5) + (P4,000×5) + (P200 x 250)

= P125,000

2. Assume that Basey National High School has 850 enrolees, 25 teachers, and 20 classrooms:

Applying the formula, the school’s MOOE would be:

= P80,000 + (P6,000 x 20) + (P8,000 x 25) + (P 400 x 850)

= P740,000

There are cases however when the proposals derived from the Boncodin’s formula will be constrained due to the department’s budget calling.

Public Schools Maintenance and Other Operating Expenses (MOOE) FY 2015

Maintenance and Other Operational Expenses (MOOE) allocation for Fiscal Year 2015 with Public Elementary and Secondary Schools Enrolment for School Year 2014-2015 as of October 31, 2014. All information as reported by school heads in the Enhanced Basic Education Information System (EBEIS).


Download: https://drive.google.com/file/d/0B5h1mPbeIrb0Vkhzd0Z3SmFWeVk/view?usp=sharing

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.


  1. Year-End School Principals’ Clearance and Teachers’ Clearance Template
  2. 2016 Graduation Rites Script (Presentation, Certification & Confirmation)
  3. Guidelines on the Direct Release of Maintenance and Other Operating Expenses (MOOE)
  4. Department’s Policy on Political Neutrality and Maintaining Our Offices and Schools as Neutral Zones
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Mark Anthony Llego

Mark Anthony Llego, from the Philippines, has significantly influenced the teaching profession by enabling thousands of teachers nationwide to access essential information and exchange ideas. His contributions have enhanced their instructional and supervisory abilities. Moreover, his articles on teaching have reached international audiences and have been featured on highly regarded educational websites in the United States.

22 thoughts on “Computation of Public Schools MOOE”

  1. Good afternoon po. May I have the copy po applicable for FY 2023? Will use it po for the MOOE computation of our extension school (high school).

  2. Sir Good Day, can you help me po if where i can get the legal orders/references or memos about the Boncodin formula? or please help me po the DepEd References po natin sa computation for allocation of MOOE…slamat po sir..

  3. Good day. Thank you so much your site is very helpful.as I tried to compute for example no. 1, using the Boncodin Formula, I got the Answer 129, 000 pesos. Upon checking with the example, I have seen that the discrepancy in the given solution is in the subtitution of no. of classrooms. The no. of teachers is 6 and not 5…The answer is 4000 pesos short of the supposed mooe… just sharing…

  4. saan saan puba pwdng gamitin ang Mooe nayan kc ang sb ng dep ed free education peo dto pu samin may mga binabayaran pu kami it cost for more dan 500 public elementary school po

  5. Goodmorning po. Gusto ko lang po magtanong kung ano ang dapat gawin patungkol sa MOOE. We joined SEAMEO INNOTECT GURO21 which the budget is charged against MOOE, ngayon we want to get the budget nah, the admin told us nah wala daw budget. Posibli po ba yan?

  6. Sir gud am. Pag adopted lng ibang school, wala po bang MOOE? Kasi daw.on process pa yung papers kaya wala daw sariling MOOE. Started operation ng school last year pa school year 2015 -2016. Public elementary school po ito.
    PTA pres.

  7. Bakit sa dito samin ang tranparency board namin ay naka bar graph lng. hindi namin nalalaman kung saan talaga ginagamit ang MOOE namin.


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