Do 8
Do 8
Do 8
February 6, 2007
DO 8, s. 2007
Revised Implementing Guidelines on the Operation and Management of School
Canteens in Public Elementary and Secondary Schools
To: Undersecretaries
Assistant Secretaries
Bureau Directors
Regional Directors
Directors of Services/Centers and Heads of Units
Schools Division/City Superintendents
Heads, Public Elementary and Secondary Schools
1. PURPOSE
These guidelines are hereby issued in order to rationalize the operation and
management of school canteens in the public school system and to ensure that:
1.1 The school canteen shall help eliminate malnutrition among pupils/students.
1.2 The school canteen shall serve as a venue for the development of desirable
eating habits of pupils/students.
1.3 The school canteen shall serve as a laboratory for Home Economics, retail
trade and in the incidental teaching of health and nutrition. It shall provide hands-
on training for students on planning, purchasing, handling and storage,
preparation, serving and sale of safe and nutritious meals.
1.4 The school canteen guidelines shall serve as a mechanism to support the
Department’s response to the mandate of Article 2 of Republic Act No. 6938 to
create an atmosphere that is conducive to the growth and development of
cooperatives.
1.5 Service should be the main consideration for operating a school canteen.
Profit shall only be secondary since the clientele are pupils/students who are
dependent only on their meager allowance from their parents.
1.6 Reporting and accounting of the proceeds from the operation of a school
canteen shall be made by the parties concerned to emphasize transparency and
accountability.
2. COVERAGE
These guidelines shall apply to school canteens, as hereinafter defined,
operating in public elementary and secondary schools of the Department of
Education.
3. DEFINITION OF TERMS
As herein used, the following terms shall be understood to mean:
3.1 School Canteen – refers to one of the ancillary services in the school system
that sells food items to the pupils/students and serves as a support mechanism in
the effort to eliminate malnutrition concerns of the school. It can be used as a
laboratory canteen on food planning, preparation, serving, storage and selling. A
school canteen can either be school- managed or teachers’ cooperative-
managed.
3.2 School-Managed Canteen – refers to a school canteen that is operated and
managed by the school under the general supervision of the school
head/principal.
3.3 Teachers’ Cooperative Managed Canteen – refers to a school canteen that is
operated and managed by a duly registered teachers’ cooperative.
3.4 Laboratory Canteen – refers to the canteen operated and managed by
secondary students as part of their H.E. classes. It can make use of the facilities
of the school-managed canteen or the teachers’ cooperative- managed canteen
in the absence of a separate room that they can use.
3.5 Canteen Teacher – refers to an H.E. teacher who has been designated to
operate, manage and supervise the school-managed canteen. He/She also
supervises the students doing practicum activities in the canteen.
3.6 Administrative Expenses – refers to general expenses of business operation
such as salaries, supplies, water and electric bills, insurance, etc.
3.7 Cost of Goods Sold – is equal to the inventory at the beginning of the year,
adding the cost of goods manufactured or purchased during the year, minus the
inventory at the end of the year.
3.8 Selling Expense – refers to expenses of promoting, selling and distributing
products which may include such items as advertising, commissions, delivery
expenses, travel expenses and entertainment.
3.9 Gross Margin – refers to the difference between gross sales and cost of
goods sold including cost of freight and production directly related to the
preparation of food items.
4. POLICY STATEMENTS
4.1 School canteens shall be of two types: (1) School-Managed Canteen; (2)
Teachers’ Cooperative-Managed Canteen. Both shall adhere to professional
management and sound business practices as well as to safety and security
measures.
4.2 Management of School Canteens in Elementary Schools
4.2.1 Elementary Schools in the rural areas with 500 pupils or less and those in
urban areas with 1,000 pupils or less shall have only one canteen to be operated
and managed by the school under the general supervision of the school
head/principal.
4.2.2 Where the enrolment size in rural elementary schools is more than five
hundred (500) pupils and in urban elementary schools, more than one thousand
(1,000) pupils, the existing duly registered teachers’ cooperative that complies
with the Criteria for Qualification herein set forth, shall manage and operate the
school canteen. When there is no duly registered teachers’ cooperative that is
interested or qualified to operate and manage the canteen, the school shall
operate and manage the same.
4.3 Management of School Canteens In Secondary Schools
4.3.1 Regardless of enrolment size, there shall be a laboratory canteen, as
herein defined, in all secondary schools. When the student population is less
than one thousand five hundred (1,500), the laboratory canteen shall also be the
school managed canteen.
4.3.2 In addition to the laboratory canteen in secondary schools where the
student population is more than one thousand five hundred (1,500), the existing
duly registered and interested teachers’ cooperative in the school that complies
with the Criteria for Qualification set forth shall be allowed to operate and
manage another school canteen.
4.3.3 For special schools with an enrolment size of more than five hundred (500)
students, the existing duly registered and interested teachers’ cooperative in the
school that complies with the Criteria for Qualification set forth shall be allowed to
operate and manage another school canteen in addition to the laboratory
canteen.
4.4 Only nutrient-rich foods such as root crops, noodles, rice and corn products
in native preparation, fruits and vegetables in season, and fortified food products
labeled rich in protein, energy, vitamins and minerals shall be sold in the school
canteen. Beverages shall include milk, shakes and juices prepared from fruits
and vegetables in season.
4.5 The sale of carbonated drinks, sugar-based synthetic or artificially flavored
juices, junk foods and any food product that may be detrimental to the child’s
health and that do not bear the Sangkap Pinoy seal and/or did not pass BFAD
approval is prohibited.
4.6 Iodized salt shall be used, in controlled quantity, in the preparation of cooked
foods to ensure that the iodine requirement of the clientele shall be met and to
eliminate iodine deficiency disorders. The use of monosodium glutamate (vetsin)
shall be regulated.
4.7 A reasonable mark-up price for all merchandise in the canteen shall be
allowed, provided that the selling retail price does not exceed the prevailing
prices in the locality.
4.8 Sub-leasing the whole or part of the school canteen premises or
sub¬contracting the operation of the school canteen to concessionaires is
prohibited.
4.9 Vendors shall not be allowed to bring in food items inside the school
canteen/premises. Teachers and school personnel are likewise prohibited from
selling food items within the school premises, except through the school canteen
and unless authorized and covered by a written agreement with the school
head/principal and/or the teachers’ cooperative.
5. PROCEDURAL GUIDELINES
5.1 All school canteens are required to secure the following permits/clearances:
1. Sanitation Clearance/Permit from the local Health Department
2. Health Permit of canteen personnel/staff from the city/municipal health
office
3. Authority from the school head/principal to Operate and Manage the
School Canteen (for teachers’ cooperatives only)
5.3.2 The school-managed canteen shall prepare its financial statements using
the pro-forma copies of the monthly statement of operations and financial
statements which are hereto attached as Annexes “B” and “C”, respectively.
Teachers’ cooperatives managing school canteens shall follow the Standard
Chart of Accounts for Consumers’ Cooperatives and Those with Canteen And/Or
Catering Services prescribed by the Cooperative Development Authority, which
is hereto attached as Annex “D”.
5.3.3 The school head/principal shall also post on the school’s bulletin board a
statement of receipts and disbursements, indicating the share it received from
the teachers’ cooperative managed canteen.
5.4 Accounting of Funds
5.4.1 A book of accounts and statement of sales and disbursements shall be
maintained for recording daily transactions related to the operations of the
canteen. Receipts and other similar documents shall be kept to support sales,
purchases and disbursements made. The books of accounts should be kept up-
to-date and made available for examination and inspection at any appropriate
time by the school level auditing committee or the COA representative based in
the division office.
5.4.2 For purposes of transparency and accountability, the school head/principal
shall organize a school level auditing committee to be headed by a Mathematics
department head/teacher, and Home Economics department head/teacher and
the president of the faculty club as members. The committee shall look into the
books of accounts at least once a month. The audited statement shall be posted
on the school’s bulletin board.
5.4.3 Canteen funds shall be audited by the school level auditing committee on a
quarterly basis and by the Division COA Resident Auditor or his/her authorized
representative twice a year. Audit findings shall be submitted to the Schools
Division Superintendent through the school head/principal. Audited financial
statements shall be posted on bulletin boards for the information of everybody.
5.5 Incentives received in cash or in kind from private suppliers of food items and
beverages shall form part of the gross income of the school canteen and shall be
part of the financial statement.
5.6 Adherence to Food Safety
5.6.1 Food safety standards shall be strictly enforced and adhered to at all times
by complying with the following:
5.7 All canteen personnel, including practicum students, shall undergo training on
proper and safe handling of food before they are allowed to work in the canteen.
5.8 No portion of the net income derived from canteen operations shall be set
aside and in any manner, in favor of the Regional, Division or District Offices.
nt fund
7. 6.6 Earnings and cash received from canteen operations shall be deposited daily
in the nearest government depository bank. In the absence of such government
depository bank, deposits shall be made at any nearest reputable commercial
bank. In no case shall the deposits be made in the personal account of any
school official. A school-managed canteen shall have a bank account “in trust for”
the name of the school, whereby the school head/principal and the Canteen
Teacher shall be the joint signatories.
6.7 Based on the expected income of the school canteen, the school
head/principal shall prepare an Annual Budget to be submitted to and approved
by the Schools Division Superintendent or his/her representative at the start of
every school year.
6.8 Disbursement of canteen funds shall be in accordance with the approved
budget and existing accounting and auditing rules and regulations.
6.9 Teachers and canteen personnel shall be required to secure clearance from
money and property accountabilities in relation to their involvement in the
operation and management of the school canteen before they are allowed to
retire and/or resign from government service, or transfer to other posts for
purposes of re-assignment or promotion to a higher position.
8. SPECIFIC GUIDELINES FOR TEACHERS’ COOPERATIVE- MANAGED
CANTEENS
7.1 A teachers’ cooperative shall be authorized to operate and manage a school
canteen if it satisfies the following requirements:
1. It is duly registered with the Cooperative Development Authority (CDA)
with membership composing of incumbent teaching and non-teaching staff
of the school at the time of its registration with the aforesaid agency.
2. One of its primary purposes as reflected in its Articles of Cooperation and
Constitution and By-Laws is the operation and management of a school
canteen.
3. It has been in existence for at least two (2) years at the time that it
signified interest to manage the school canteen.
4. It has the necessary equipment/utensils, facilities, furniture and other
supplies such as forms and stationery that will be used in canteen
operations.
5. It will ensure the complete and continuous training for canteen
personnel/staff on handling of food and food safety.
6. It is able to secure and present a certification from the CDA, or the
federation where it is affiliated to, of its ability to hire qualified full-time
manager and staff who are not holding civil service positions.
7. Its membership is composed of more than fifty percent (50%) of the
teachers and non-teaching personnel of the school: Provided, that
members who have retired, resigned or have been dismissed or otherwise
removed from the service, shall not be included in the determination of
compliance with the required membership.
Withdrawal of membership from the cooperative shall be made in
accordance with the Cooperative Code of the Philippines, rules and
regulations, guidelines and issuances of the cooperative.
The withdrawal of membership by members of the cooperative shall be
made individually and in writing. Mass withdrawal of membership shall be
presumed to have been made under duress or undue pressure.
The number of members who have withdrawn membership from the
cooperative in violation of or not in accordance with existing laws,
regulations and issuances of the CDA and those whose withdrawal of
membership was made under duress or undue pressure shall not be
considered in the determination of compliance
7.3 Within thirty (30) days upon receipt of the required documents, the schools
head/principal shall issue to the applicant teachers’ cooperative the “Authority to
Operate and Manage the School Canteen” if the documents submitted are
complete. The teachers’ cooperative shall display at its business office a sign
with the following words: AUTHORIZED BY DepED TO MANAGE AND
OPERATE THE SCHOOL CANTEEN. If the documents are found inadequate,
the same shall be returned within seventy two (72) hours.
7.4 Memorandum of Agreement
7.4.1 As a rule, a memorandum of agreement shall be entered into by and
between the school head/principal and the chairperson of the teachers’
cooperative as a required document to be submitted to the Schools Division
Superintendent. The MOA shall have a term of three (3) years and may be
renewed every three (3) years thereafter.
7.4.2 Upon the termination of the MOA and when the teachers’ cooperative
ceases to operate the school canteen, the cooperative shall retain ownership of
all properties it acquired for the operation thereof, except those properties or
improvements which cannot be removed from the premises of the canteen
without causing substantial damage thereto. Any arrangements pertaining to
other facilities/equipment in the school canteen shall be subject to the individual
MOA between the cooperative and the school head/principal.
7.5 Approval of Memorandum of Agreement (MOA)
7.5.1 The school head/principal and chairperson of the teachers’ cooperative
shall have thirty (30) days upon receipt thereof within which to sign and approve
the Memorandum of Agreement.
7.5.2 In view of this, upon receipt of the proposed MOA by the school
head/principal, he/she shall within ten (10) days make a written reply to the
chairperson of the teachers’ cooperative indicating therein his/her comment,
objection, counter-proposal on the terms and conditions stipulated in the MOA.
Thereafter, within the aforesaid period of thirty (30) days, the school
head/principal and the chairperson of the teachers’ cooperative shall meet and
mutually agree on the terms and conditions of the MOA.
7.5.3 Failure on the part of the school head/principal to notify the teachers’
cooperative concerned of his/her comments, objections, and counter-proposal
within the aforesaid period of ten (10) days, shall be construed to mean that
he/she has fully agreed with the terms and conditions stipulated therein. Hence,
there will be no reason for the school head/principal not to approve and sign the
MOA.
7.5.4 After the lapse of the thirty (30) day period and no MOA has been executed
by the parties concerned due to refusal of the school head/principal to sign it
without valid reason, the party aggrieved by such refusal may bring the matter by
way of an appeal to the Division/City Superintendent concerned, who in turn shall
act on it within a period of fifteen (15) days from receipt thereof. The decision or
resolution of the Division/City Superintendent shall be appealable to the Regional
Director within fifteen (15) days from receipt thereof.
7.6 Renewal of Existing Memorandum of Agreement (MOA)
7.6.1 The school head/principal and chairperson of the teachers’ cooperative
shall have thirty (30) days upon receipt of the proposal to renew the existing
MOA, execute a new Memorandum of Agreement covering the operation and
management of the school canteen by the teachers’ cooperative for another
term.
7.6.2 In order not to interrupt the operation of the school canteen managed by
the teachers’ cooperative, a written notice to renew and to continue the operation
and management of the school canteen shall be submitted to the school
head/principal at least thirty (30) days before the expiration of the original and/or
existing MOA together with the draft new MOA. Upon receipt thereof, the school
head/principal, within ten (10) days, shall make a written reply to the chairperson
of the teachers’ cooperative indicating therein his/her comment, objections and/or
counter-proposal on the terms and conditions stipulated in the draft new MOA.
Thereafter, within the aforesaid period of thirty (30) days, the school
head/principal and the chairperson of the teachers’ cooperative shall meet and
mutually agree on the terms and conditions of the new MOA and amendments, if
there are any.
7.6.3 Failure on the part of the school head/principal to notify the teachers’
cooperative concerned of his/her comment, objection and/or counter-proposal
within the aforesaid period of ten (10) days, shall be construed to mean that
he/she has fully agreed with the terms and conditions stipulated therein.
7.6.4 After the lapse of the thirty (30) day period and no renewal of the MOA has
been made by the parties concerned due to refusal of the school head/principal
to sign it without valid reason, the party aggrieved by such refusal may bring the
matter by way of an appeal to the Division/City Superintendent concerned, who
in turn shall act on it within a period of fifteen (15) days from receipt thereof. The
decision or resolution of the Division/City Superintendent shall be appealable to
the Regional Director within fifteen (15) days from receipt thereof.
7.7 A copy of the pro-forma Memorandum of Agreement is hereto attached as
Annex “A” for reference.
7.8 Use of Canteen Facilities
7.8.1 The teachers’ cooperative may be allowed to use the existing canteen
facilities rent-free for its operations. However, the cost of repair, maintenance
and expansion of the said facilities shall be borne by the teachers’ cooperative.
Separate water and light meters shall be installed in the canteen and bills
covering water and electricity consumed in the aforesaid school canteen shall be
borne by them. The teachers’ cooperative shall be given a grace period of three
months from the start of its canteen operations to effect the installation of
separate water and light meters.
7.8.2 The teachers’ cooperative may allocate a small space within its school
canteen premises, which shall not be more than one-eighth (1/8) of the floor area
and must be enclosed, where consumer goods/items may be sold to its members
or where the cooperative may undertake other business ventures. Such
consumers’ store and other business ventures of the teachers’ cooperative within
the canteen or school premises are not covered under these guidelines; instead,
these shall be covered by a separate agreement between the school
head/principal and the chairperson of the teachers’ cooperative.
7.8.3 The school shall be free from damages and any liability that may arise from
the teachers’ cooperative’s operation of the school canteen and use of its
facilities.
7.9 The teachers’ cooperative shall not allow any of its officers and members to
use his/her/their official time in attending to and supervising the activities,
operations and management of the school canteen.
7.10 Sharing of Proceeds
The sharing of the gross margin derived from the teachers’ cooperative-
managed canteen shall be as follows:
18. Eighty percent (80%) for the teachers’ cooperative and twenty percent
(20%) for the school. However, the school head/principal and teachers’
cooperative may agree on other percentage of sharing depending on the
peculiar situation of the school: Provided that the share of the school shall
not be less than twenty percent (20%). Remittance of the school share
shall be due every fifth day of the month.
19. The school head/principal or his/her duly authorized representative shall
receive the school share from the teachers’ cooperative and issue the
corresponding acknowledgment receipt duly signed by the school
head/principal or his/her duly authorized representative. Any authorized
disbursement made chargeable against such share shall be recorded,
accounted for and supported by receipts.
20. The share of the school shall be utilized as follows:
m for undernourished pupils/students
ent fund
7.11 All resolutions, decisions and actions taken by the Board of Directors of the
teachers’ cooperative relative to finances, privileges and benefits accruing to the
membership of the Board shall be reported to the General Assembly during its
annual meeting for confirmation.
7.12 Designation of Coordinator
7.12.1 The teachers’ cooperative shall assign its canteen manager to coordinate
with the H.E. Department on the schedule of practicum activities in the teachers’
cooperative-managed canteen. Food items produced by the H.E. classes during
their practicum may be sold in the canteen and any proceeds generated from it
shall form part of the revolving fund created for this purpose.
Ends.:
As stated Reference:
DepED Orders: Nos. 95, s. 1998 and 72, s. 1999
Allotment: 1—(D.O. 50-97)
DO_s2007_008
DO 13, s. 2017
Policy and Guidelines on Healthy Food and Beverage Choices in Schools and in DepEd Offices
To: Undersecretaries
Assistant Secretaries
Bureau and Service Directors
Regional Directors
Schools Division Superintendents
Public and Private Elementary and Secondary Schools Heads
All Others Concerned
1. For the information and guidance of all concerned, the Department of Education
(DepEd) issues the enclosed Policy and Guidelines on Healthy Food and Beverage
Choices in Schools and in DepEd Offices for the promotion and development of
healthy eating habits among the youth and DepEd employees by making available
healthy, nutritious, and affordable menu choices, and for setting food standards.
2. The Policy and Guidelines aim to:
1. make available healthier food and beverage choices among the learners and DepEd
personnel and their stakeholders;
2. introduce a system of categorizing locally available foods and drinks in accordance with
geographical, cultural, and religious orientations;
3. provide guidance in evaluating and categorizing foods and drinks; and
4. provide guidance in the selling and marketing of foods and beverages in schools and
DepEd offices, including the purchasing of foods for school feeding.
3. DepEd Order No. 8, s. 2007 entitled Revised Implementing Guidelines on the Operation
and Management of School Canteens in Public Elementary and Secondary Schools
Policy Statements Nos. 4.4, 4.5, and 4.6 are modified accordingly by this issuance.
4. This Order shall take effect immediately upon publication on DepEd Website.
5. Immediate dissemination of and strict compliance with this Order is directed.
(Sgd)LEONOR MAGTOLIS BRIONES
SecretaryTo be indicated in the Perpetual Index under the following subjects:
CHANGE
EMPLOYEES
HEALTH EDUCATION
LEARNERS
POLICY
RULES AND REGULATIONS
SCHOOLS
DO_s2017_013
December 28, 2018 DO 053, s. 2018 – Additional Information to DepEd Order No. 33, s.
2018 (Guidelines on the Implementation of the Joint Delivery Voucher Program for
Senior High School Technical-Vocational-Livelihood Specializations (JDVP-TVL) for
School Year 2018—2019)
December 11, 2018 DO 052, s. 2018 – ADDITIONAL PROVISION TO DEPED ORDER
NO. 45, S. 2018 (IMPLEMENTING GUIDELINES ON THE ALLOCATION, UTILIZATION
AND MONITORING, AND EVALUATION OF SUPPORT TO OPERATIONS FUNDS TO
ALTERNATIVE LEARNING SYSTEM AT THE REGIONAL OFFICES)
November 29, 2018 DO 051, s. 2018 – GUIDELINES ON THE FISCAL YEAR 2018
RELEASE AND UTILIZATION OF SCIENCE AND MATHEMATICS EQUIPMENT AND
TECHNICAL-VOCATIONAL LIVELIHOOD FUNDS TO THE REGIONAL OFFICES