MOOE Liquidation Report Checklist

Submission of the MOOE Liquidation Report is a monthly activity of the schools in which, expenses intended for the improvement of the school facilities and its monthly operation are charged. A correct and complete MOOE Liquidation report results in the release of the Cash Advance intended for the MOOE of the following month. Thus, achieving a correct and complete report is expected from schools.

However, due to additional documents that were required by the Commission on Audit, most reports were returned so that schools could supply the additional documents.

To address this problem, the following is the checklist enumerating the current documentary requirements of the MOOE Liquidation Report that schools should follow:

Main Documents:

1. Disbursement Voucher
2. Photocopy of Check
3. Liquidation Report (Appendix 44)
4. Cash Disbursement Register (Appendix 43)
5. Narrative Report
6. Summary of Taxes Withheld from Suppliers/Contractors.

Documentary Attachments:

Goods/Item Purchases:

A. Purchase Request

B. BAC Resolution

C. Proof of PhilGEPS Posting

D. 3 Canvass from Different Suppliers

E. Purchase Order (Appendix 61)

F. Sales Invoice

G. Official Receipt

H. BIR Form 2306

I. BIR Form 2307

J. Inspection and Acceptance Report (Appendix 62)

K. Pre-Evaluation Report for Replacement of Equipment.

L. Waste Materials Report (Appendix 65)

M. Property Acknowledgement Receipt (PAR – Appendix 71) for Purchase of Equipment.

School Building Repairs/Construction Expenses

A. Pre-Evaluation Report

B. Purchase Request (Appendix 60)

C. BAC Resolution

D. Proof of PhilGEPS Posting

E. 3 Canvass from Different Suppliers

F. Purchase Order (Appendix 61)

G. Sales Invoice

H. Official Receipt

I. BIR Form 2306

J. BIR Form 2307

K. Inspection and Acceptance Report (Appendix 62)

L. Program of Works (If total amount of materials and labor is more than P10,000)

M. Payroll (with DTR of Laborer/Helper)

N. Certificate of Completion

O. Pictures (Before, During and After)

Travelling Expenses:

A. Itinerary of Travel (Appendix 45)

B. Certificate of Travels Completed (Appendix 47)

C. Certificate of Appearance/Participation

D. Memorandum

E. Travel Order

Training Expenses:

A. Registration Fee Receipt

B. Itinerary of Travel (Appendix 45)

• Attach If compensation for public transportation is to be reimbursed.

C. Certificate of Travels Completed (Appendix 47)

D. Certificate of Appearance/Participation

E. Memorandum

F. Travel Order

Payment of Services (Janitor/Guard)

A. Daily Time Record

B. Payroll (Appendix 33)

C. Copy of Job Order/Appointment

Payment of Services (Labor)

A. Pre-Evaluation Report

B. Payroll (Appendix 33)

C. Daily Time Record

D. Certificate of Completion

E. Pictures (Before, During and After)

Phone/Internet/Water/Electricity Bills

A. Billing Statement

B. Payment Receipt

C. BIR Form 2306

D. BIR Form 2307

Small Purchases / Transportation Expense without Receipt

A. Reimbursement Expense Receipt (RER – Appendix 46) if the expense is more than P300.

B. Certification of Expenses Not Requiring Receipts (COA Circular No. 2017-001) if the expense does not exceed P300.

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Sample MOOE Liquidation Report Checklist Documents

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CSC Memorandum Circular No. 2017-001 – Reimbursement of Expenses Not Requiring Official Receipts

In view of the reduced purchasing power of the peso, expenses incurred by government officials and employees in the discharge of their official functions amounting to P300.00 or less need not be supported by official receipts, except for the following:

a. Payment of fares in public utility vehicles issuing receipts such as bus, train, vessel/ship; and
b. Purchases in business establishments issuing receipts.

The official/employee concerned shall be required to submit a certification for expesnes P300.00 or less as supporting document.

Any circular or directive in conflict herewith is hereby amended/modified/revoked accordingly.

This circular shall take effect fifteen (15) days from date of publication in a newspaper of general circulation.

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