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DepEd Manual Reviewer

Terms, Notations and Important Concepts

1. Budget Preparation

This covers estimation of government’s revenues, the determination of budget priorities and activities within the constraints imposed by available revenues and by borrowing limits, and the translation of approved priorities and activities into expenditure levels for a budget year.

2. Budget Legislation Authorization

This refers to the enactment of the General Appropriation Bill into Appropriations Act based on the budget of “receipts and expenditures”.

3. Budget Execution

This third phase of the budget process covers the various operational aspect of budgeting.

4. Simplified Fund Release System (SFRS)

It is a standardized system releasing allotments based on a predetermined categorization or disaggregation of agency budgets.

It was implemented under the National Budget Circular No. 440, dated January 30, 1995.

5. General Allotment Release Order (GARO)

It is a comprehensive authority issued to all agencies in general, to incur obligations not exceeding authorized amount during the specified period for the purpose indicated.

6. Special Allotment Release Order (SARO)

It is a specific authority issued to one (1) or more identified agencies to incur obligations not exceeding a given amount during a specified period for the purpose indicated.

7. Notes on Expense Account and Others

  • Extraordinary And Miscellaneous Expenses (3-18-000)- This account includes, but shall not be limited to, expenses incurred for or during meetings , seminars and conference, official entertainment by the official or through his authorized representative, public relations, educational, athletic and cultural activities, contributions to civic or charitable institutions, membership fees in government associations, membership fees in national professional organizations duly accredited by the Professional Regulation Commission and/or membership fees in the Integrated Bar of the Philippines, subscription to professional technical journals and informative magazines. This account also includes library books and materials, office equipment and supplies and other similar expenses that are not supported by the regular budget allocations, provided that no portion of the amounts authorized thereon shall be used for the creation of positions, nor for salaries, wages, allowances, intelligence or confidential expenses.
  • Confidential and intelligence Expenses (3-19-000) – This account includes the cost of services which are confidential in nature, rendered by persons who are temporarily employed by authorized administrative or executive officers to carry on successfully administrative activities; compensation of informers employed to detect the whereabouts of criminals or the existence of prohibited games, which compensation shall not exceed ten per cent (10%) of the fines imposed upon the convicts; and other expressly authorized confidential expenses for which appropriations have been approved specifically for the purpose.
  • Advertising and Publication Expenses (3-23-000)- This account includes the cost of advertising and publication of notices in newspapers and magazines of genereal circulation.
  • Personal Services (3-01-000) – This account includes the pay proper, accrued, terminal leave pay, salary adjustment and standardization; allowances for subsistence, quarters, laundry, cost of living, per diem compensation and longevity pay; premiums for social security insurance; overtime pay.
  • The provision for Personal Economic Relief Allowance (PERA) shall be in accordance with Budget Circular No. 4, dated June 28,1992, as amended by Budget Circular No. 4-A, and shall be based only on the number of filled itemized positions entitled thereto.
  • The grant of P500 additional compensation shall be in accordance with the provisions of Administrative Order N0. 53 dated May 17, 1993, and shall be based only on the number of filled itemized positions entitled thereto.
  • Fifty per cent (50%) of the Year-End Bonus is given not earlier than May 15 but not later than May 31 of each year subject to the implementing rules and regulations issued by the DBM in accordance with R.A. 6686 as implemented by NCC 66.
  • The rate of honoraria for resource persons and experts shall not exceed P250 but shall not be lower than P100 per hour. The total honoraria shall be computed based on the said rate multiplied by the projected total number of hours.
  • The government’s counterpart to the Medicare premium contribution of regular employees shall be computed at P1,200 each member per annum.
  • The government’s counterpart to the contribution of regular member employees to the Pag-ibig Fund shall be computed P1,200 each member per annum.
  • The government’s contribution to Employees Compensation Insurance Premium (ECIP) for each regular employee shall be computed at P450 per annum.
  • The amount of contribution to GSIS Retirement and Life Insurance Premiums for the purpose shall be equal to 13% of total salaries of filled itemized positions.
  • Travelling Expenses (3-02-000) – This account includes expenses incurred in the movement of persons whether employed in the government or not, such as transportation, subsistence, lodging and travel per diems, hire and guides or patrol; transportation of personnel baggage or household effects; bus, railroad, airline and steamship fares, tips, transfers, etc., of persons while travelling abroad; charter of boats, launches, automobiles, etc., non-commutable transportation allowances, road tolls; parking fees and all other similar expenses.
  • Communication Services (3-03-000) – This account includes expenses for communication of message such as telephone, telegraph, wireless and cable charges and tolls, postage charges, rent of post office boxes; and telegraph messenger services.
  • Repair and Maintenance of Government Facilities (3-04-000) – This account includes cost of repairing and maintaining government facilities such as public buildings, road, bridges, irrigation systems, river control and sea protection works, artesian wells, water supply systems, telegraph lines, radio stations, wharves and other public structures.
  • Repair and maintenance of Government Vehicles (3-05-000) – This account includes the cost of repairing and maintaining government vehicles. Not include herein are spare parts, gasoline and oil which shall be under Supplies and Materials.
  • Transportation Services (3-06-000) – This account includes the cost of transportation of things such as commercial transportation of mail, hauling charges and insurance of items sold by government equipment of materials from one (1) place to another, including porterage and storage, if any. Not include in this account is the cost of transportation of equipment, supplies and materials purchased for operation which shall be considered as part of the cost of item.
  • Supplies and Materials (3-07-000) – this account includes the cost of all expendable commodities acquired or ordered for immediate use in connection with government operations. It also includes, but is not restricted to items 1) normally consume within (1) year after being put into use , or 2) converted in the process of manufacture or construction, having a life expectancy of more than (1) year but which shall have decrease substantially in value after being put into use in only one (1) year.
  • Rents (3-08-000)- this account includes charges for the use of facilities or equipment belonging to others.
  • Interests (3-09-000) – this account includes charges for the use of funds belonging to others, such as interest on bonds, loans, provisional advances, treasury bills, treasury notes, certificates of indebtedness, and other interest-bearing obligations.
  • Grants, Subsidies and Contributions (3-10-000) – This account includes all aids and contributions in the form of cash or property granted to persons, entities or organizations for the purpose of furthering programs or policies adjudged to be in the interest of the government.
  • Awards and Indemnities (3-11-000)- This account includes indemnities for destruction of property or injury to persons, awards by courts or by administrative bodies.
  • Loan Repayment and Sinking Fund Contributions (3-12-000)- This account includes payment made either directly or into a sinking fund established for the retirement of public debt and other long- term obligations.
  • Losses/ Depreciation/depletion (3-13-000)- This account includes losses of current assets due to deterioration of supplies and sales stock, uncollectible debts and losses of government funds or property for which relief is granted under Section 73 of P.D. No. 1445 and/or depreciation of fixed assets due to fair wear and tear in accordance with approved schedule.
  • Water, illumination and power Services(3-14-000) – This account includes the cost of water and electricity or gas illumination, consume in government facilities such as office buildings , shops and grounds, streets, plazas, parks and monuments. Etc., in connection with government operations and projects.
  • Social Security Benefits, Rewards and other Claims (3-15-000)- this account includes all claims for social security benefits , rewards, compensations and others claims for past services, other than pensions.
  • Auditing Services (3-16-000)- this account includes the amount remitted to the Commission on audit for auditing services rendered to the agency.
  • Training and Seminar Expenses (3-17-000) – This account include expenses incurred for participation/attendance of personnel to training and seminars/ workshops.
  • Fidelity Bond and Insurance Premiums (3- 24-000)- This account includes expenses for premiums on fidelity bond of accountable officials and insurance premiums of government properties such as, government buildings, equipments, motor, vehicles, etc.
  • Other Services (3-29-000)- This account includes the cost of all other services which are not otherwise classified under other accounts.
  • Investment Outlay (4-31-000)- This account includes cost investments in stock, bonds or other securities of government and private corporations, associations, or political sub-divisions.
  • Loans Outlay (4-32-000)- This accounts includes loans and capital advances made to persons, government and private corporations revolving funds, associations and political sub-divisions.
  • Livestock and Crops Outlay(4-33-000)- this accounts includes the costs of investments in breeding animals including their offspring, animal dispersal program, and fruit or non-fruit bearing perennial crops.
  • Land and Land Improvements Outlay(4-34-000)- This account includes the cost of rights to lands ownership and the permanent improvements to land such as filling, grading, draining, surveying, and planting trees.
  • Buildings and Structures Outlay (4-35-000)- This account includes the cost of building structures, purchased or constructed and permanent improvements thereto.
  • Furniture, Fixture, Equipment and books Outlay (4-36-000)- This accounts includes furniture, fixtures and equipments and books, the cost of which shall not be higher than the minimum amount prescribed by COA, whose serviceable life is more than one year and which adds to the assets of the government.
  • Works animals Outlay (4-37-000)- This accounts includes the appraised value or other appropriate value of work animal which add to the assets of the government.
  • Receipts- Refers to all cash inflow whether actual or constructive regardless of source or purpose and whether pertaining to the agency or not. It includes not only income or revenue actually collected but also trust receipts, fund deposits, anter-fund and inter-agency transfers and equity contributions received by corporate agencies(COA Memo 84-411, supra)
  • Revenue(or its synonym, “income”) – Covers tax and non-tax items such as those earned or realized from regular operations and services rendered, government business or proprietory operations, sales of assets, and grants/aids, whether actually collected in cash or accrued, resulting in additions to or increases in the net assets of an entity (COA Memo 84-411, July 26,1984).
  • Government Funds – Includes public money of every sort and other resources pertaining to any agency of the government (Sec. 3(2), PD 1445).
  • Revenue Funds-Comprises all funds derived from the income of any agency of the government and available for appropriation or expenditure in accordance with the law (Sec . 3(3), PD 1445).
  • Trust Funds- refers to funds which have come officially into the possession of any agency of the government or of public officer as trustee, agent, or administrator , or which have been received for the fulfillment of some obligations.
  • Depository Funds- comprises funds over which the officer accountable therefore may retain control for the lawful purposes for which they come into possession. It embraces moneys in and any and all depositories (Sec. 3(5), PD 1445).
  • General Fund- is available for any purpose to which the legislative body may choose to apply it. It is composed of all receipts or revenues which are not by the law or by contractual agreement applicable to specific purposes. It is used to finance the ordinary operations of a government unit.
  • Special Fund – is one which by legislative actions, segregates specified revenues for limited purposes, often called a “special revenue fund”.
  • Trust Fund- refers to funds which have come officially into the possession of any agency of the government or of a public officer as trustee, agent, orv administrator, or which have been received for the fulfillment of some obligation (Sec. 2(4). BK V(B), 1987 Adm. Code; Sec 3(4), PD 1445).
  • Annual Appropriation- consists of specified amounts of salaries, wages, and sundry expenses, etc. authorized by Congress or other appropriate authorities as necessary for the regular operations of all the departments, bureaus and offices of the Government during any given year.
  • Continuing Appropriation- refers to funds available to support obligations for specified purpose or project, such as those for the construction of physical structures or for the acquisition of real property or equipment , even when these obligations are incurred beyond the budget years (Sec. 2(6), BK VI, 1987 Adm. Code; Sec. 306 c, RA 7160).
  • Contingent Appropriation – is one provided by law out of which the executive branch of the government may supplement regular appropriations or meet emergency expenditures.
  • Supplemental Appropriation- is one prepared to adjust the equilibrium of the first approved budget which has been disturbed or current economic, political, or social conditions, or to provide an additional amount to the original appropriations which proved to be inadequate or insufficient for to the particular purpose intended.
  • Current Operating Expenditures- refer to appropriations for the purchase of goods and services for current consumption or for benefits expected to terminate within the fiscal year (Sec. 2(4), BK VI, 1987, Adm. Code; Sec. 306 (f) RA 7160).
  • Capital Outlays- refer to the appropriations for the purchase of goods and services, the benefits of which extend beyond the fiscal year and which add to the assets of government.
  • Unnecessary Expenditures- pertain to expenses which could not pass the test of prudence or the obligation of a good father of a family, thereby non- responsiveness to the exigencies of the service (COA Cir. 85-55A, Supra).
  • Excessive Expenditures –signify expenses incurred at an immoderate quantity or exorbitant price. It includes expenses which exceed what is usual or proper as well as expenses which are unreasonably high, and just beyond measure and amount.
  • Extravagant Expenditures – refer to those expenses which are unreasonable, immoderate and incurred in violation and ethics and morality.
  • Disbursement – constitute all cash paid out during a given period in currency or by check.


  • DECS Manual, 2000
  • San Fabian District II – Division of Pangasinan II

Mark Anthony Llego

Mark Anthony Llego, hailing from the Philippines, has made a profound impact on the teaching profession by enabling thousands of teachers nationwide to access crucial information and engage in meaningful exchanges of ideas. His contributions have significantly enhanced their instructional and supervisory capabilities, elevating the quality of education in the Philippines. Beyond his domestic influence, Mark's insightful articles on teaching have garnered international recognition, being featured on highly respected educational websites in the United States. As an agent of change, he continues to empower teachers, both locally and internationally, to excel in their roles and make a lasting difference in the lives of their students, serving as a shining example of the transformative power of knowledge-sharing and collaboration within the teaching community.

12 thoughts on “DepEd Manual Reviewer”

  1. Good day! I have been searching for a 2000 DECS Service Manual but to no avail. Please, how can we have a copy of need. We are on the process of updating our student discipline manual and the said legal basis will be of great help. Looking forward for your positive response regarding my request. God bless!

  2. Hi! I’d like to ask on how I can go about Grade acceleration/grade skipping. My 6yo son (born on Nov 2015) is now in kinder. Most of his acad learnings are done at home (we practice homeschooling) but we enrolled him in public kindergarten (modular) primarily to help us with his student registration and records, but we mostly take charge of what to teach him. With this, he seems to us to be ahead in learning (writing, reading, english, math and science, emotionally and socially) compared to his classmates and even to other kids we know who are 2 or 3 years older than him. Will it be possible if we skip grade one for the next school year? Many thanks in advance.

  3. Provide Detailed Service Manual for Teachers to Teachers… Sana ilabas na ang kopya para teachers will be guided… we are all professionals in the field of teaching… para wala mg magreklamo…


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