https://www.scribd.

com/document/388766590/The-Realities-of-Maintenance-and-Othera-Operating-
Expenses-Mooe-Allocation-in-Basic-Education-System-Unheard-Voices-of-Public-School-Teachers

https://www.philstar.com/the-freeman/opinion/2019/04/05/1907383/overcoming-challenges-
liquidation-mooe-school-heads-public-schools

Overcoming challenges in liquidation of MOOE of school heads in public schools

201shares10

READERS' VIEWS (The Freeman) - April 5, 2019 - 12:00am

Leading any kind of formal organization is already challenging. But School Heads in public
schools are finding an even greater set of challenges as they do so, for they have to overcome
various trials in order to achieve the DepEd mission, vision, and goals.

These trials include, among others, the monthly liquidation of Maintenance and Other Operating
Expenses (MOOE).

MOOE is allocated for all public elementary and secondary schools in the Philippines.

The Department of Education has issued Order No. 12, s. 2014 entitled Implementing Guidelines
on the direct release of MOOE for Schools.

Section 10, Republic Act No. 9155 provides that the appropriations intended for the regional and
field offices (elementary/secondary schools division offices) are to be allocated directly and
released immediately by the DBM to the said offices.

Therefore, every month the public schools has budget that is intended for the payment of
electricity, water, and other basic services that would benefit the learners.

However, there are many problems that hindered many of the school heads from utilizing and
liquidating the monthly MOOE and hence, they were not able to get the allocated budget every
year.

As school head of the Bulacao Community High School, one of the public schools in DepEd-
Schools Division of Cebu City, I conducted action research regarding MOOE.

Here are some of the many problems that hindered monthly liquidation:

1. Lack of canvassers wherein the administrator most of the time will do the canvassing of the
materials to be bought from various stores.

2. Lack of means of transportation wherein the administrator will sometimes use his/her own
vehicle and spend his/her own money.
This is very frequent in mountain schools because the supplier will not deliver the goods or
charge expensive delivery cost.

3. Lack of carpenters or workers to do repairs.

Sometimes, workers are not available and the repairs can’t be done.

Labor which is 35% of the cost of materials is sometimes refused by the workers.

4. Insufficient MOOE funds for repair. Due to the expensive electricity and water bills, the
MOOE fund is so limited that it is not enough to provide for repairs, and for other necessary
improvements to the school.

5. Delay of releasing of checks. This will affect the procurement of goods or payment of
services.

6. Lack of time due to many other duties of the administrator. Indeed, the challenges of the
administrator everyday are countless.

He must always take calculated risks in order to achieve DepEd goals.

The school heads will have to overcome many problems that can contribute to the delay in the
liquidation of their cash advances.

If the most common problems aforementioned will be solved, the other minor problems will not
emerge anymore.

Dr. Johnny P. Mayor

Bulacao Community High School

Cebu City

Read more at https://www.philstar.com/the-freeman/opinion/2019/04/05/1907383/overcoming-

challenges-liquidation-mooe-school-heads-public-schools#ULQ2gDulHro1coEi.99

1. 1. DOCUMENT ANALYSIS OF MAINTENANCE AND OTHER OPERATING

EXPENSES (MOOE) OF THE ELEMENTARY SCHOOLS IN THE CITY DIVISION
OF KORONADAL: A QUALITATIVE ACTION RESEARCH By RICHARD P.
MORAL, JR. DANILO C. ABANIL JOHN GREGORY D. JABIDO
2. 2. INTRODUCTION The Department of Education Order no. 13 series of 2016
stipulated the value of school budget, which says “the school budget is one of the most
 powerful tools to promote and strengthen school based management and accountability.”
The idea is to put premium in the financial aspect of school management and to create
school that is fully aware of the financial responsibility.
3. 3. The order also emphasized that the Department of Education continues to make
resources available to schools to support them in enabling students to perform better.
Thus, to interpret the said statement, the main goal of giving school funds is to uplift
students’ performance and to aid students’ need in their academic endeavor.
4. 4. This study will try to analyze and situate the MOOE of every elementary schools in the
City Division of Koronadal, in terms of their expenditures and allocations. It will
technically cluster the themes or emerging thoughts of MOOE allocation and to make
proper recommendation on how to properly utilize the budget and to anchor the finances
in the vision-mission statement of the department.
5. 5. Furthermore, it will try to seek thematic meaning of the MOOE allocation in to what
aspect of school development the budget was allocated. The big question is: does the
MOOE uplifts student’s welfare?
6. 6. REVIEW OF RELATED LITERATURE School-Based Financial Management for
Quality Education It is a truth universally acknowledged that a single school in
possession of its own financial decision-making must provide better quality. This
statement is reflected in its endorsement by many government and other agencies,
including the Organization for Economic and Cultural Development, the Australian
Karmel Report, the New Zealand Picot Report, the English 1988 Education Reform Act
and its supporting circulars. The prevailing thrust of reform is towards financial school-
based management (a term used to describe a decentralized school management
system).(Levacic 1995:5).
7. 7. The Government Funds as means of School Quality & Efficiency There is a huge lack
of information on state and local expenditures for education, which makes accurate
estimates of total spending difficult. Federal Contribution Education Spending The
federal government (FG) makes nationwide policies and runs secondary (both junior and
senior) and post-secondary institutions, including universities, polytechnics, and colleges.
(Loft, 2012)
8. 8. The Need to Analyze the MOOE Allocations and Expenditures The government is
aiming for a transparent schools that will see-through various financial activities of the
school, this is true when President Rodrigo R. Duterte signed the executive order
containing the Freedom of Information (FOI). This study will not only be limited in the
concept of transparency but it will dig more into the concept of quality. In terms of
quality: are there any evidences that the School Improvement Plan (SIP) is the basis of
the principal in designing or allocating the budget? What are some aspects of allocation
did they emphasize? Are there more in student learning? Are they promoting student’s
progress? What themes are usually repeated in the budgetary allocations of the MOOE?
9. 9. In the City of Koronadal, how far did our schools conceptualize the said guidelines? It
will become a bases of a more relevant schools that cater the needs of the students. By
doing this, a more visionary schools in the City of Koronadal upholding the vision of the
department and fulfilling the mission in the world of education.
10. 10. STATEMENT OF THE PROBLEM/ RESEARCH QUESTIONS This research will
technically answer the following questions: 1. What are the areas being allocated in the
expenditures of the MOOE of the elementary schools in the City of Koronadal? 2. What
 are the emergent reasons of the elementary principals in the City of Koronadal about their
MOOE allocation using Focus Group Discussion (FGD)?
11. 11. SCOPE AND LIMITATIONS The study evolve in the submitted liquidated MOOE
documents of the school principals in the Division Office (DO) for the past 5 months.
The division office through the School Governance and Operations Division (SGOD)
collated the documents. The 44 elementary schools in the division was considered
through their liquidated MOOE. The analysis starts after the SGOD compiled the said
document. Out of 44 school heads, the 10 school heads/ principals was called for the
triangulation and Focus Group Discussion (FGD) the researchers set criteria in selecting
the 10 principals. The participants was called on the
12. 12. A school visitation was organized to validate the allocated budget and to strengthen
the result of FGD. This is because the major output of the research is to produce a
qualitative and narrative budget allocation for the MOOE. A major circumstances was
considered such as: some schools were not yet done liquidating for the past 5 months and
the availability of the school principal during the Focus Group Discussion (FGD).
13. 13. RESEARCH METHODOLOGY This study seeks better understanding in MOOE
allocation and expenditures in the elementary schools in the City of Koronadal, thus, the
Division Office (D.O) through the SGOD was the one who took initiatives in gathering
the documents: such as the liquidated MOOE for the past 5 months.
14. 14. After gathering the said document the researchers analyzed the paper based on the
method presented in the qualitative research called interpretative phenomenology
specifically it will use document analysis method in dealing with the paper. In this
method the researchers used the thematic analysis of the paper based on the emergent
theme. In analyzing the paper, Collaizi’s method in interpreting the data was used.
15. 15. After the analysis, the researchers conducted the FGD to some of the principals. The
participants was selected through the given criteria. The SGOD was the one who
scheduled the date of the FGD. Using the triangulation technique the researchers will be
crafting a thematic/narrative discussion on the MOOE budget allocation.
16. 16. A. SAMPLING METHOD The sampling method employed was purposive sampling.
This was done during the second part of the research, the study utilized FGD. The
researchers sets criteria in selecting the participants. The participants are the 10
elementary principals in the City of Koronadal. These criteria are the following: (1) 10
years of being school head/ principal (2) at least, handled different school three times (3)
presently 2 years in the current school he/she handling.
17. 17. B. DATA COLLECTION In the first part of the research the team applied document
analysis. The MOOE of all elementary schools for the past five months prior to the
approval of this research was analyzed. The researchers extracted the common themes of
the budget allocations and expenditures and analyzed the said themes. In the second part,
the researchers used the FGD among the selected participants. Guide questions was
evaluated and prepared for the convenience of the researchers and participants. The
answers of the principal was analyzed through the emergent theme. It was triangulated
based on the document analysis.
18. 18. C. ETHICAL ISSUES The research is mainly on the budget allocation of the MOOE,
proper authorities was considered and the decision of the participants was accepted. The
researchers prepared the consent form for the principals. The decision was not
mandatory, it was the free will of the participants. They was informed ahead of time that
 there will be FGD. The researchers asked their permission through a consent letter stating
that their MOOE liquidation will be used, even if they are bounded by the law, the
researchers in view of ethical considerations will be doing information dissemination to
the participants without naming the school.
19. 19. D. PLAN FOR DATA ANALYSIS The research method employed in this particular
study is qualitative, hence, researchers used cluster themes and emergent themes in
analyzing the documents specifically, the Collaizi’s method in analyzing the data. There
are themes that was indicated both in the document analysis and during the FGD. A
triangulation was made after the document analysis and FGD. School visitation was
employed for the verification and assessing the truthfulness of the document analysis.
20. 20. PLANS FOR DISSEMINATION/ ADVOCACY The result of this research will be
disseminated in the Management Committee of the division. Furthermore, it will be
reiterated during the principal’s enhancement program of the division. In a technical
manner, it will become a bases for the division in supervising and monitoring MOOE in
elementary level, it will also be cascaded in the secondary level. This research will be
viewed as a model in budget allocation and expenditures, thus, during the future capacity
building of the school heads this will become a major part in the program, for the
principal to become fully aware about their allocation and expenditures and to be more
sensitive in the curricular and quality offering of the schools in the division.
21. 21. PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA After the
conduct of the study, records of MOOE expenditures of Koronadal City Division from
2015 until 2017 along with the Focus Group Discussion of the school heads, were
obtained showing the results. Koronadal City Division has 44 elementary schools. These
elementary schools were randomly selected through their MOOE liquidation report by
the use of convenience sampling method. The 10 elementary schools liquidation report
had been gathered and evaluated through the process of document analysis.
22. 22. TABLE 1. BREAKDOWN OF MOOE ALLOCATION STUDENTS ACTIVITIES
0% UTILITIES, BILLS 38% SCHOOL SUPPLIES FOR TEACHERS 1% OFFICE
SUPPLIES 14% TRAININGS 9% REPAIRS 38% TRAVEL 0% MOOE ALLOCATION
OF ELEMENTARY SCHOOLS IN KORONADAL CITY STUDENTS ACTIVITIES
UTILITIES, BILLS SCHOOL SUPPLIES FOR TEACHERS OFFICE SUPPLIES
TRAININGS REPAIRS TRAVEL Table 1 below shows document analysis of MOOE
report for the month of December 2016-March 2017.
23. 23. Table 1, indicates the allocation of MOOE among the 10 schools in Koronadal City
Division. This is based on the document provided by the Accounting’s Office from
December 2016 down to March 2017. In a random manner, the researchers selected
liquidation reports through convenience sampling. It can be noted then, that expenses
which include utilities, security, water bills, telephone, internet and electricity are among
the highest allocated budget in the MOOE with 38% allocation, while repairs and
maintenance garnered 38% also in the whole budget allocation. Insignificant amount
were allocated to Students’ Activities based on the SIP (School Improvement Plan),
School supplies for teachers, and travel expenses.
24. 24. These categories were drawn based on the existing policy of MOOE allocation
Department of Budget and Management (DBM) and DepEd Joint Circular No. 2004-1
dated January 01, 2004 entitled Guidelines on the Direct Release of Funds to DepED-
Regional Offices and Implementing Units; Section 10, Republic Act No. 9155
 (Governance of Basic Education Act of 2001) which provides that the appropriations
intended for the regional and field offices (elementary/secondary schools and schools
division offices) are to be allocated directly and released immediately by the DBM to the
said offices; and Section 10 of the DepEd Special Provisions, Republic Act No. 10147,
the General Appropriations Act (GAA) of Fiscal Year 2011.
25. 25. TRIANGULATION METHOD BASED ON THE FOCUS GROUP DISCUSSION
To deepen the numbers in the MOOE allocation, Focus Group Discussion (FGD) were
formally done to triangulate the existing data on the document analysis. Inclusion criteria
were set by the researchers to avoid inconsistencies of data, the following are the
inclusion criteria: 5 years as school head, 2 years in the assigned school. There were only
five school heads qualified as the participants, so as to set the standard in the FGD a
purposive sampling method were employed to get to more participants. The participants
were informed a week before the conduct of FGD, this is part of the ethical standards in
research, they were given consent form to decide whether they will participate or not.
After the FGD a qualitative discourse analysis were used to extract the themes and
meanings of their answers.
26. 26. QUESTION 1: AS A SCHOOL HEAD, HOW DO YOU MANAGE YOUR MOOE?
Text Formulated Meanings Cluster themes Participant 1: I see to it that the disbursement
of the MOOE funds are based on SIP, but there are instances that there are priorities
concern in the school to be funded first and so I made adjustment for the budget on hand
and finish first what is needed. Immediate concern like fixing of water facilities,
electrical repairs, labor fees for repairs and school supplies. Ara sa SIP pero indi siya na
allocate for the specific month. Fortunately, gina- approve man nila. Based on the SIP but
depending on the needs. SIP-based
27. 27. School heads are religiously following the School Based Improvement Plan in
managing their MOOE. Listed on their prioritization area in the Annual Improvement
Plan (AIP) school heads see to it that they still follows the SIP, this is true in the
document they presented in their liquidation were most of their finances and budget
allocation came from the Annual Improvement Plan that were crafted based on the SIP.
28. 28. QUESTION 2: TO WHAT EXTENT DID YOU GIVE PRIORITY TO YOUR
TEACHERS AND STUDENTS’ NEEDS? Text Formulated Meanings Cluster themes
Participant 1: 80% is provided to learner environment. Kay useless man gihapon ang
instructional materials kung guba ang room. Learning environment can affect the quality
teaching thus providing the need of the learning environment is highly prioritized.
Indirect prioritization
29. 29. An indirect prioritization on Teachers and students needs were visible based on the
FGD. School heads are not really prioritizing trainings and seminars of the teachers
because the large chunk of their MOOE were allocated in the mandatory bills and
expenses and school learning environment. It was true in the document that they are
giving much and higher allocation in their MOOE were 38% goes to the mandatory
expenses.
30. 30. This is inconsistent of the mandate that MOOE should be more visible on teachers’
and learners’ growth and achievement, but school heads reiterated that investing on the
learning environment has indirect and future impact in their achievement.
31. 31. QUESTION 3: WHAT ARE YOUR PROBLEMS IN MOOE? WHAT CHANGES
DO YOU WANT TO HAPPEN? STUDENTS’ NEEDS? Text Formulated Meanings
 Cluster themes Participant 1: I have a problem on 2306 and 2307 required for BIR. There
are times that we cannot accomplish these papers. So BIR forms should be totally
eliminated. Learning environment can affect the quality teaching thus providing the need
of the learning environment is highly prioritized. Indirect prioritization
32. 32. Eliminate the papers that are unnecessary in liquidation and of purchasing should be
given attention. This is because it can affect the liquidation report of the school heads.
Some of the paper requirements also are redundant, accomplishing the same paper with
the same concept, thus to really have a good compliance in liquidation report too much
red tape or paper obligation can be eliminated or reduced.
33. 33. FROM THE DATA GATHERED, THE FOLLOWING FINDINGS WERE
ACHIEVED: The areas of expense of MOOE fund in the Elementary schools in
Koronadal City Division and their corresponding average percentage allocation from
December 2016 to March 2017 are summarized and arranged from highest to lowest as
follow:  REPAIR AND MAINTENANCE, 38.22%;  UTILITIES AND
MANDATORY EXPENSES, 37.86%;  OFFICE SUPPLIES EXPENSES, 13.70%, 
TRAININGS, 8.73%,  SCHOOL SUPPLIES FOR TEACHERS, 0.62%,  TRAVEL,
0.52% AND;  STUDENTS ACTIVITIES, 0.35%. It was found out that the highest
allocation of Elementary Schools in Koronadal City Division budget is given to repair
and maintenance and Mandatory expenses. The least amount allotted, on the other hand,
is the students’ activities.
34. 34. In the FGD, it was found out that the school head really follows the School
Improvement Plan consistently. It was also emphasized that students and teachers
development were not really emphasized in allocating budget in the MOOE because for
them investing in the learning environment will have greater impact in the future.
35. 35. INSIGHTS Based on the findings discussed, the following reflections are presented:
The areas of expenses of Koronadal Elementary Schools MOOE fund are office supplies,
repair and maintenance, utility expenses, travel, students activities, and trainings from
November 2016 to March 2017. The largest percentage allocation of Koronadal City
Division Elementary Schools MOOE fund for November 2016 to March 2017 belongs to
repair and maintenance and mandatory expenses while the least amount is allocated to
students activities.
36. 36. RECOMMENDATIONS Based on the conclusions drawn, the following
recommendations are hereby offered: 1. Elementary Schools in Koronadal City Division
should maintain the current percentage share of MOOE fund for each school aspect. The
schools must exert further maintenance efforts and improvements in teachers training,
student’s activities fund and teachers learning materials.
37. 37. 2. The national, regional, and division office should review the processing of papers
in the liquidation report and MOOE budget aligning. A consultation dialogue should be
done to properly eliminate unnecessary paper reports and document submission. 3. A
comprehensive Model Budget Allocation Framework should be crafted considering the
context (MOOE budget) of every school in the division.
38. 38. STRATEGIC ACTION PLAN
39. 39. REFERENCES Baker, B., (2012). Revisiting that Age-Old Question: Does Money
Matter In Education? The Albert Shanker Institute Carnegie Foundation for the
Advancement of Teaching. An Imperiled Generation: Saving UrbanSchools.Princeton,
New Jersey, 1988. Dep Ed order number 13, series 2016 Dimmock, L. 1993. Finances
 and Money: The Apple Printing Press. Honolulu, Hawaii. Levacic, K., 1995. The
Financial Management Matters: New York Publishing House. NY, USA. Loft, G., 2012.
School Based Management: Nigeria Publishing House. Nigeria. Paisey, Leenard. 1992.
The School Financial Status: Washington Publishing House, Washington, DC, USA.
Rolle, R.A. (2008). The Social Justice Implications of Contemporary School Finance
Theory andPolicy. New York, NY: Routledge. Seeley, I.H., 1987, Building Maintenance,
Second Edition, MacMillan Educational, London.

Overcoming challenges in liquidation of MOOE of school heads in public schools

READERS' VIEWS (The Freeman) - April 5, 2019 - 12:00am

Leading any kind of formal organization is already challenging. But School Heads in public
schools are finding an even greater set of challenges as they do so, for they have to overcome
various trials in order to achieve the DepEd mission, vision, and goals.

These trials include, among others, the monthly liquidation of Maintenance and Other Operating
Expenses (MOOE).

MOOE is allocated for all public elementary and secondary schools in the Philippines.

The Department of Education has issued Order No. 12, s. 2014 entitled Implementing Guidelines
on the direct release of MOOE for Schools.

Section 10, Republic Act No. 9155 provides that the appropriations intended for the regional and
field offices (elementary/secondary schools division offices) are to be allocated directly and
released immediately by the DBM to the said offices.

Therefore, every month the public schools has budget that is intended for the payment of
electricity, water, and other basic services that would benefit the learners.

However, there are many problems that hindered many of the school heads from utilizing and
liquidating the monthly MOOE and hence, they were not able to get the allocated budget every
year.

As school head of the Bulacao Community High School, one of the public schools in DepEd-
Schools Division of Cebu City, I conducted action research regarding MOOE.

Here are some of the many problems that hindered monthly liquidation:

1. Lack of canvassers wherein the administrator most of the time will do the canvassing of the
materials to be bought from various stores.
2. Lack of means of transportation wherein the administrator will sometimes use his/her own
vehicle and spend his/her own money.

This is very frequent in mountain schools because the supplier will not deliver the goods or
charge expensive delivery cost.

3. Lack of carpenters or workers to do repairs.

Sometimes, workers are not available and the repairs can’t be done.

Labor which is 35% of the cost of materials is sometimes refused by the workers.

4. Insufficient MOOE funds for repair. Due to the expensive electricity and water bills, the
MOOE fund is so limited that it is not enough to provide for repairs, and for other necessary
improvements to the school.

5. Delay of releasing of checks. This will affect the procurement of goods or payment of
services.

6. Lack of time due to many other duties of the administrator. Indeed, the challenges of the
administrator everyday are countless.

He must always take calculated risks in order to achieve DepEd goals.

The school heads will have to overcome many problems that can contribute to the delay in the
liquidation of their cash advances.

If the most common problems aforementioned will be solved, the other minor problems will not
emerge anymore.

Dr. Johnny P. Mayor

Bulacao Community High School

Cebu City
DepEd reminds schools to maximize utilization of MOOE

Published on December 1, 2017

 Share
 Twitter
 Google Plus

PASIG CITY, Dec. 1 – Department of Education (DepEd) Secretary Leonor Magtolis Briones
encouraged all teachers to report incidences of when and why they had to shell out personal
money for expenses that should have been covered by the Maintenance and Other Operating
Expenses (MOOE).

“You are not compelled na gumastos, to buy things na nasa MOOE na. I suggest you report na
gumastos kayo,” Briones said.

As the Department eyes further increase in MOOE in 2018 to raise the capacity of schools to
provide the necessary supplies, support learning programs, and maintain a safe and healthy
environment for learners and teachers, the Secretary issued the reminder in light of the concern
on out-of-pocket spending of public school teachers.

The fund has long been in place to prevent out-of-pocket expenses of teachers. In 2018, the
MOOE may see an increase of up to P347.723 million, which will also aim to cover the teachers’
annual physical exam (APE).

Undersecretary for Finance-Budget and Performance Monitoring Annalyn Sevilla backed the
Secretary’s call: “We have learned that there are some teachers who are spending for the things
that their schools need and charge it to their salary, hence, it affects their take home pay. If you
know any teachers who are doing this, please tell them to stop because we have funds for school
needs.”

As highlighted in DepEd Order No. 13, s. 2016 (DO 13), the MOOE annually allocated to public
elementary and secondary schools must be utilized to:

 Procure school supplies and other consumables for teachers and students deemed necessary in
the conduct of classes;
 Pay for reproduction of teacher-made activity sheets or exercises downloaded from the
Learning Resource Management and Development System (LDRMS);
 Fund minor repairs of facilities, building and grounds maintenance, and upkeep of school;
 Fund rental and minor repairs of tools and equipment deemed necessary for the conduct of
teaching and learning activities;
 Pay for wages of full-time janitorial, transportation/mobility and security services;
 Pay for school utilities (electricity and water) and communication (telephone and Internet
connectivity) expenses;
  Support expenses for school-based training and activities selected or designed to improve
learning outcomes, such as but not limited to, Learning Action Cells (LAC) and Continuous
Improvement (CI) sessions;
 Support special curricular programs (e.g. advocacy, assessment, capacity building, learning
environment, learner development, and research);
 Fund activities as identified in the approved School Improvement Plan (SIP) for implementation
in the current year and as specifically determined in the Annual Implementation Plan (AIP) of
the school;
 Finance expenses pertaining to graduation rites, moving up or closing ceremonies and
recognition activities; and
 Procure small capital expenditure items worth P15,000 and below, as provided in the new
Government Accounting Manual issued by the Commission on Audit (COA) and subject to
separate guidelines to be issued by DepEd.

For instance, Bagong Silangan High School in Quezon City, with a population of 5,211 Grade 7
to 12 students, was allocated with P4.2 million MOOE in 2015. In 2016, the student population
increased to 5,370 and the school was allotted with P5.1 million. In 2017, the number of Junior
High School (JHS) learners had a slight decrease at 5,327 and the school was apportioned with
P5.2 million MOOE.

With the adoption of a new formula in 2013, the number of learners is no longer the sole
consideration for MOOE. New factors include the number of teachers and classrooms managed
by the school; the number of graduating or completing learners; a fixed amount corresponding to
the basic needs of a school.

A total of P1.2 billion MOOE was allotted to public elementary and secondary schools (student
population of 671,865 excluding SHS) in NCR for 2015; P1.5 billion for 674,187 students
(excluding SHS) for 2016; and P1.6 billion for 710,946 learners (excluding SHS) for 2017.
Meanwhile, a total of P1.6 billion MOOE was allocated to public elementary and secondary
schools (student population of 796,294 excluding SHS) in Region 4-A for 2015; P2.0 billion for
820,494 students (excluding SHS) for 2016; and P2.1 billion for 872,213 learners (excluding
SHS) for 2017.

To ensure accountability in the use of MOOE, all schools are mandated by Republic Act 9485
(Anti-Red Tape Act of 2007) to post a Transparency Board on MOOE. Furthermore, DO 13
mandated all principals, schools heads, and teachers-in-charge to:

 Declare all sources of funding (must include amount received by school, quantity, description, or
if such was received in kind) of the school, which include school MOOE allocation, private
donations, funding support from LGUs (i.e. Special Education Fund), and other government
agencies; funding support from local stakeholders such as School Governing Council (SGC),
Parent-Teacher-Community Associations (PTCA), civil society organizations (CSOs), alumni
associations, revenue from school canteen operations, and other income generated from the
disposal of assets, rent, or collection of fees (as cited in Special Provisions 1 and 2 under the
DepEd budget in the 2016 GAA);
 Outline the intended utilization of the abovementioned funds, including the timing of such
utilization, consistent with its SIP, in its report on sources and uses of school funds;
  Ensure that all procurement using school funds conform to the provisions of R.A. 9184
(Government Procurement Reform Act);
 Post information on the sources, intended use and actual utilization of school funds in the
Transparency Board that must be publicly accessible and updated every three months; and
 Using the School Report Card, formally communicate/present the sources and uses of school
funds to the following stakeholders: faculty and staff of the school, PTCA, SGC, and active
partners among local stakeholders (i.e. barangayofficials, CSOs, alumni association). (DEPED)

https://pia.gov.ph › news › articles

www.healthresearch.ph › downloads › category › 57-project-proposals