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2019 Proposed Revised Guidelines on Schools MOOE




How Does the Department of Budget and Management Define MOOE?

MOOE refers to an expenditure category/expense class for support of the operations of government agencies such as expenses of supplies and materials, transportation and travel, utilities, repairs, etc.

Why Are the Guidelines on School MOOE Being Amended?

The proposed revised guidelines aim to:

  1. strengthen reporting, monitoring and evaluation mechanisms for school MOOE;
  2. ease the process of provision and downloading of funds to non-implementing units (non-IUs); and
  3. include additional provisions on the use of school MOOE.

Note: The proposed revised guidelines shall amend DepEd Order Nos. 9, s. 2018 and 13, s. 2016, or the Implementing Guidelines on the Direct Release and Use of Maintenance and Other Operating Expenses (MOOE) Allocations of Schools, Including Other Funds Managed by Schools. The Department awaits the approval of the General Appropriations Act of 2019 before the draft policy is issued and released.




You may forward any concerns and/or feedback on the proposed revised guidelines to the OUFBPM by sending an e-mail to [email protected]

Salient Revisions:

1) School MOOE funds shall be valid for release and obligation within one (1) fiscal year, that is, from January 1 to December 31.




2) To reduce travel costs due to monthly downloading of MOOE funds to non-implementing units (non-IUs), schools division offices (SDOs) shall provide for the MOOE of non-IUs with less than Php 20,000 monthly MOOE requirements on a quarterly basis.

3) Reporting, Monitoring and Evaluation

a. Senior High Schools (SHS) in existing Junior High Schools (JHS) and SHS within elementary schools shall prepare separate financial reports for SHS MOOE apart from their regular school MOOE allocations, to be submitted to their SDO monthly.




b. Monitoring and reporting of school MOOE and other funds managed by schools shall be implemented in compliance with reporting requirements specified under NBC No. 567, including the submission of Budget and Financial Accountability Reports as prescribed under COA-DBM Joint Circular No. 2014-1 and DBM Circular Letter No. 2016-11.

c. The Office of the Undersecretary for Finance-Budget and Performance Monitoring shall be in charge of handling any policy-related issues on MOOE.

COA-DBM-DEPED JOINT CIRCULAR NO. 2019-1

Management of Cash Advances to DepEd Non-Implementing Units for School Maintenance and Other Operating Expenses (MOOE) and Program Funds

Issued by the Commission on Audit (COA), Department of Budget and Management (DBM), and Department of Education (DepEd)

General Guidelines

Opening of School Bank Account

1) School Heads of non-IUs shall be directed to open and maintain a checking or savings bank account under the name of the school. The account shall be used to deposit the cash advance of the principal for the operating budget and program funds of the school.

Authorized Banks:

Government Servicing Banks (GSBs)

(i.e. Landbank of the Philippines, Development Bank of the Philippines, Philippine Veteran’s Bank)

If there are no GSBs within a 20-kilometer radius from the school, the School Heads shall be allowed to open an account with non-GSBs, subject to postaudit by the COA auditor concerned.

2) The authority to open a bank account for each school shall be approved by the Bureau of Treasury (BTr) upon submission of request by DepEd supported with the following information:

a. Name and Address of School

b. Name and Address of Bank/Branch

c. Name of Authorized Signatory/Signatories & Designation

d. Certification of Approval by the DepEd Authorities

3) In non-GSBs, the bank account shall not have funds more than the required amount for the school’s operating budget or Php 500,000, whichever is lower. This shall safeguard government deposits with the Philippine Deposit Insurance Corporation.

Release and Liquidation of Cash Requirements

4) The cash requirement for MOOE of schools shall be released within the 1st week of every month/quarter, subject to availability of cash allocations as released by the DBM.

5) The amounts to be released for each month/quarter must correspond with the expenditures needed for the month/ quarter, taking into consideration actual historical utilization to minimize the amount of funds released as cash advance.

6) The operating budgets and program funds of non-IUs shall be deposited by SDOs/ROs through the MDPS using the LDDAP-ADA. The issuance of MDS checks shall be allowed, in cases where MDPS is not applicable or practicable. The LDDAP-ADA shall contain the list of bank accounts with the name of the schools and other information required in the form.

7) The basis for release of MOOE budget for subsequent months or quarters shall be the liquidation reports for disbursements of up to 75% of the amount given as cash advance. Submission of partial liquidation report below 75% may be allowed but only for purposes of reducing the outstanding cash advance.

Important Notes

1) Only deposits from DepEd’s Operating Units (SDOs/ ROs) are allowed to be credited to the school’s bank account.

2) The school head shall inform the bank that interest income on the account shall be transferred automatically to the BTr by the GSBs every quarter, and by the non-GSBs every end of the year. These shall be recognized in the BTr’s book of accounts as remittances of income of the government.

3) Only the maintaining balance shall remain in the bank account by the end of the year. The balance in excess of the maintaining balance shall be directly remitted to the BTr by the bank at the end of the year.

4) If school heads shall be reassigned to another school or retire/separate from the service, they shall make proper liquidation of their cash advance.

This shall be one of the bases for the issuance of clearance by the SDO/RO.

Uses of School Mooe

  • Activities identified in the approved School Improvement Plan (SIP) and the revised
  • Annual Implementation Plan (AIP) of the school
  • Special curricular programs and related co-curricular activities
  • Graduation rites, moving up or closing ceremonies and recognition activities
  • Supplies, rental and minor repair of tools and equipment needed in the conduct of classes and learning activities
  • Minor repairs of facilities, building and grounds maintenance
  • Annual medical examination of teachers
  • 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

School MOOE shall NOT be used for the procurement of:

  • School seats, teacher’s tables and chairs except for school furniture which are not procured/provided by the Central, Regional or Schools Division Offices
  • Textbooks
  • Other supplementary learning resources (SLR) including publications, periodicals and review materials

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