CHAPTER I: The Department of

Education, Culture and Sports

(now DepEd)
Terms, Notations and Important
Concepts
1. 1987 Philippine Constitution, Article XIV Section 1

It states that, “the State shall protect and promote the right of
all citizens to quality education at all levels and shall take
appropriate steps to make such education accessible to all”.

2. Public Act No. 222

It provided for the organization of four (4) executive

departments, one of which was the Department of Public
Instruction headed by a Secretary.

It was enacted by the Philippine Commission on September

06, 1901.

3. Public Act No. 222, Section 4

It became the legal basis of the Department of Education and

Culture.
4. Act No. 74

It established the Department of Public Instruction headed by

a chief officer called General Superintendent of Public
Instruction on January 21, 1901.

5. Public Act No. 222

Under this Act, the Department of Public Instruction

established under Act No. 74 of the Philippine Commission
became the Bureau of Public Instruction.

6. Act No. 477

Under this Act, the name Bureau of Instruction became the

Bureau of Education on November 1, 1902.

7. Reorganization Act 1407

It provided the change of Director of Education from General

Superintendent of Education on October 26, 1905.

8. Executive Order No. 94

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It renamed the Department of Public Instruction into

Department of Education in July, 1947.

9. Proclamation No. 1081

By virtue of this Proclamation, the Department of Education

was renamed Department of Education and Culture.

10. Presidential Decree No. 1397

The name Department of Education and Culture became

Ministry of Education and Culture.

11. Act No. 3075

It was enacted making inspection and recognition of private

schools obligatory for the Secretary of Public Instruction.

12. Commonwealth Act No. 80

It established the Bureau of Private Education headed by a

director.
13. Republic Act 1372

It created the Bureau of Vocational Education effective June

22, 1963.

14. Republic Act No. 3873

It renamed the Bureau of Public Libraries into National Library.

15. Commonwealth Act No. 184

It established the Institute of National Language on November

13, 1936 and was amended by Commonwealth Act No. 333 on
June 18, 1938.

16. Philippine Republic Executive Order No. 392

It established the transfer of the National Museum to the

Department of Education

17. Republic Act No. 7722

It is known as the “Higher Education Act of 1994”

It created the Commission on Higher Education independent
from the Department of Education, Culture and Sports.

18. Republic Act No. 7796

It is known as Act of 1994

It created the Technical Education and Skills Development
Authority.
 CHAPTER II: Organizational
Structure
Terms, Notations and Important
Concepts
1. Secretary

He/she exercises supervision and control over the entire

department and perform functions designated to him/her.

2. Republic Act 232

It is an act that provided four (4) undersecretaries (USEC) of

the DECS.

3. Notes on Assistant Secretaries

 ASEC for Programs and Projects and Regional Operations

 ASEC for Planning and Human Resource Development
 ASEC for Legal Affairs
 ASEC for Finance and Administration

4. Education Technology Unit

It manages the DECS website and provides technology and

capability building resources in computer learning.
5. Department Order No. 84, s. 1982

It established the National Science Teaching Instrumentation

Center.

6. Ministry Order No. 64, s. 1985

It established the Instructional Materials Council Secretariat.

7. Department Order No. 63, s. 1992

It established the National Educators Academy of the

Philippines.

8. DECS Order No. 36, s. 1998

It allocated the number of Education Supervisors for a school

division.

9. Duties of Education Supervisors

 Assist the Superintendent in carrying out all the

educational programs in the division.
 Visits the different districts, elementary and secondary
schools in the division to provide assistance to district
supervisors, principals and teachers in evaluating and
improving of their work.

10. Duties of the District Supervisors

  Provides leadership in the implementation of the DECS
programs and projects in the district.
 Directs, advises and assists the elementary school
principal and teachers in the district.
 Promotes the efficiency of teachers under his charge
through effective supervision and in-service training.
 Leads in the evaluation of achievement in the district.
 Keeps his schools functioning and keeping with broad
general policies of the bureau and the best interests of
public schools in the community.
 Sits as co-chairman at the District School Board in the
deliberations.

11. Duties of the Elementary School Principal

 Supervises all school personnel in an elementary school.

 Provides leadership in the development and
implementation of all educational programs in the school.
 Promotes the efficiency of teaching and learning in all
classes through the in-service trainings, observations,
visits, etc.
 Coordinates all services for the wholesome growth and
development of all pupils and other personnel in the
school.
 Leads in the evaluation of achievements of the division.
Directs the organization of classes determines and assign
the teaching loads of the staff and makes proper
distribution of instructional and other materials.
  Provides for the accommodation of the pupils including
the availability of buildings for classrooms and other
school needs.
 Coordinates and cooperates with the community and
other agencies and represents the district supervisor in
the school.
 Prepares, consolidates and submits all reports of the
school to the district supervisor.
 Rates the performance of the teachers in the school and
recommends the deserving ones for promotion.

CHAPTER III: Basic Education

Terms, Notations and Important Concepts
1. Basic Education

It has three (3) main programs; elementary, secondary and non-formal.

2. Curricular programs

These are suggestive patterns and models for the guidance of the field and teachers.

3. Notes on the Basis of Curricular Programs

 1987 Philippine Constitution, Article XIV, Section 2

 Education Act of 1982
 DECS vision and mission
 Other official statutes

4. Notes on the Objectives of Elementary Education

 To provide the knowledge and develop the skills, attitudes and values essential to the personal development
and necessary for living in, and contributing to, a developing and changing social milieu.
 To provide learning experiences which increase the learner’s awareness of, and responsiveness to, the
changes and demands of the society and prepare him/her for constructive and effective involvement.
 Top promote and intensify the learner’s knowledge of, identification with, and love for the nation and the
people to which he/she belongs.
 To promote experiences which develop the learner’s orientation to the world of work and prepare
himself/herself to engage in honest and gainful work.

5. Notes on the Organization of Classes in the Elementary Grades

 Generally, in the primary grades, one (1) teacher shall handle all the subjects in one (1) class with a maximum
of fifty-six (56) pupils. ( D.O. No. 26, s. 1995)
  In the intermediate grades, the departmental system may be adopted following a 5:4 or 3:2 plan ratio of
teachers to classes.
 No teacher shall have a load of more than 360 minutes of actual teaching per day (M.O. No. 6, s. 1982)
 The maximum of daily contact time shall be 300 minutes (Grades I and II), 340 minutes (Grade III), 360
minutes (Grade IV) and 380 minutes (Grade V and VI) for regular classes.
 Mobile and/or multi-grade classes shall be organized to cater for the needs of school children in distant and
difficult-to-reach communities when there are insufficient numbers of enrollees per grade or when not
enough teachers are available.

6. Acceleration

It refers to any administrative practice designed to move gifted learners through school more rapidly than usual.

7. Grade acceleration / Grade skipping

A child skips one (1) or two (2) grades after he/she has been found to be intellectually, socially and emotionally ready
to be moved to the higher grade.

8. Grade telescoping

A pupil covers all the scope and sequence of a two-year curriculum in one (1) year or a three-year curriculum in two (2)
years.

9. Ability grouping

Is any classification of children for instructional purposes in terms of capacity for learning and demonstrated
achievement. The types of ability grouping are;

 Special class / Self-contained class

Children who have been earlier identified as gifted are grouped by grades and are taught using curriculum
adapted to their abilities, interest and needs.
 Pull-out Program
Under this scheme, the gifted are pulled out from their class to attend enrichment classes under a teacher
who has expertise in the particular subject.

10. Enrichment

It refers to any adaptation of regular curriculum to provide educational experiences over and above those in the
regular program. It does not require students to skip grades or accomplish anything earlier than usual.

11. Notes on Pre-school Education or Early Childhood Education

Objectives ( D.O. No. 107, s. 1989)

a. To develop the child in all aspects, so that he/she may be better prepared to adjust and cope with life situations
within the context of his/her experience.
b. To maximize the child’s fullest potential through a variety of carefully selected and meaningful experiences
considering his or her interests and capabilities.

12. Notes on the General Guidelines on Pre-school Education or Early Childhood Education

 School divisions are encouraged to establish public pre-school classes whenever possible to provide the early
childhood stimulation needed by children during their formative years.
 In schools where the Grade I pupils have not been provided by pre-school education, the eight-week
curriculum on early childhood experiences shall be provided.
  Organized pre-school classes may have a minimum of twenty (20) and a maximum of forty (40) pupils to a
class.
 A pre-school teacher may be allowed to handle a maximum of two (2) classes, one (1) in the morning and one
(1) in the afternoon.

13. Curricular offerings of the different types of Secondary Schools

 General Secondary School

It offers a continuation of the elementary education program but designed both as college preparatory as
well as terminal education who may not go to college.
 General Comprehensive High School
It offers the secondary education program as preparatory program for college. In addition, it provides a
variety of academic and vocational electives/courses for the students to choose.
 Secondary Vocational School
In addition to the general secondary program, vocational and related subjects designed to prepare students
primarily for gainful employment in areas as agriculture, fishery, trade and industry.
 Special Secondary School
It offers a high school curricula specially designed to address the peculiar needs of special groups of
students.

CATEGORIES OF SPECIAL SECONDARY SCHOOL

 Regional Division Science High School

It provides an addition to the secondary education program, additional elective in Science, mathematics and
English subjects for the highly gifted students who are inclined towards sciences. There shall be one R/DSHS
for each region/division (D.O. No. 69, s. 1993).
 Science and Technology High School
It equips highly qualified learners with knowledge, skills and attitudes relative to science and technology.
 Science High School and Science and Technology School
It has an enriched Science, Mathematics and English curriculum in addition to the standard requirements of
the secondary education curriculum.
 Special Science Curriculum in the Network of S&T Oriented High Schools
It provides enrichment materials for science and technology, mathematics, earth Science in selected existing
general high schools (D.O. No. 128, s. 1993)
 School for the Handicapped
It is a school for children who may either be visually impaired, hearing impaired, mentally retarded, or
orthopedically handicapped.
 Boys’ Town School
It is a government school for orphans, the homeless and other underprivileged boys.
 The School for Minor Offenders
This correctional high school takes care of the minor offenders. The curriculum is basically the same with the
general high schools but with a strong emphasis on vocational skills development.
 The Philippine High School for the Arts
It provides special curricula for the development of the talents and interests in arts, creative music, theater
arts, in addition to the standard requirements of the secondary education curriculum.

14. Non-formal education

It offers alternative learning opportunities for the out-of-school youth and adults specifically for those who are fifteen
(15) years old and above and unable to avail themselves of the educational services and programs of formal
education.

15. School Paper

It shall consists mainly of editorial, sports and science page feature articles, reports and news items on the various
school and community activities.

It is a venue for the development of the journalistic interest and skills of the students. In no case shall it be a venue for
grievance and destructive criticisms.

16. Student Government

It provides learning opportunities and first-hand experiences in leadership and to exercise democratic procedures to
all pupils/students.

17. Department Order No. 20, s. 1991

It prohibits the organization of fraternities and sororities at the elementary and secondary schools, both public and
private. Penalty for non-compliance is expulsion and of pupils/students.

18. Notes on Health and Nutrition Program

Four (4) Major Phases of Health and Nutrition Program

 Healthful school living

 Health and nutrition services
 Health education
 School-community coordination for health

19. Notes on the EMIS

 It stands for “Educational and Management Information System”

 It is a well planned and meticulously managed information system better known as the “data bank”.
 The EMIS should be handled by a teacher. Management of the EMIS is equivalent to four (4) teaching loads.

20. Notes on the Establishment of Schools

Guidelines on the Establishment of new Schools

 No new public school shall be established except by law or pursuant to law.

 The establishment of a new school, conversion of existing schools or changes of curricular offerings,
administration, maintenance and conduct of existing secondary schools shall be by law.
 New public schools may also be established in municipalities and cities upon the approval of the Secretary
provided the requirements set are met.

21. Notes on opening school annexes in nearby barangays.

A feasibility study should be conducted by the school head of the mother school recommended by the Schools
Division Superintendent and the Regional Director. The feasibility shall include;

 Petition by the majority of the parents of prospective enrollees.

 Title of school site of one (1) hectare or deed of donation in favor of the Department.
 Certification of availability of funds for the construction of classrooms and other facilities.
 Certification that the proposed annex is not within the 2-kilometer radius of any existing public/private
schools.
 Certification of the availability of funds, textbooks, references and equipment for Science, Mathematics, THE
and PEHM.
 Certification of continued support from the local government until such time that the school is incorporated
in the national budget.
  A copy of the budget of the mother school and the proposed budget of the annex.

22. Notes on the Integration of Schools

An existing elementary/high school may be integrated, merged or incorporated with another existing elementary/high
school with a contiguous geographical area if enrolment in such school fails to meet the minimum of 100 students per
curriculum year or if the continued separate operation of both schools is not financially feasible. In some cases
elementary and secondary schools located in the same school site may be integrated (D.O. No. 5, s. 1989).

23. Notes on the areas of school sites.

 One half (0.5) hectare for a school with an enrolment of 50 or less students.
 One (1) hectare for a school with an enrolment of 50 to 1 000 students.
 Two (2) hectares for a school with an enrolment of 1 000 to 2 000 students.
 Three (3) hectares for a school with an enrolment of 2 000 to 3 000 students.
 The same ratio should be maintained for enrolment in excess of 3 000.

24. Notes on the qualification to enroll on night classes.

Only qualified students should be allowed to enroll. They should have;

 A certificate of graduation from elementary school.

 A certificate of the Philippine Educational Placement Test (PEPT)

25. Notes on Closure of Schools

 Voluntary when the school for valid cause and on its own initiative chooses to terminate or close of its own
programs or courses offered, provided such closure is undertaken at the end of school term and provided
further that the school remains obliged to furnish the necessary transfer credentials and records to the
students affected by the closure.
 Involuntary when the closure or termination is ordered by the Department through the
revocation/withdrawal of the permit or certificate of recognition previously issued for the program or course.

26. Notes on the Temporary Closure of a Public School

 No students are enrolled therein.

 The school buildings are destroyed or have been declared dangerous to life.
 The entire school building and site houses refugees from calamities.
 There is no peace and order in the community.

CHAPTER IV: Regulations Directly Affecting Pupils/Students

Terms, Notations and Important Concepts
1. Department Order No. 44, s. 1998

It is the policy of the State to provide for a free and compulsory public elementary and secondary education.

2. Republic Act 6655, Section 6

Provides that “the right of any student to avail of free public high school shall terminate if he fails for two (2)
consecutive school years in the majority of the academic subjects in which he is enrolled during the course of his
study unless such failure is due to some valid cause”.
3. Authorized valid contributions ( D.O. No. 27, s. 1995 and D.O. No. 60, s. 1999)

It includes ID fee, BSP, GSP, and PNRC fees, school publication fee, school organization fee, and Anti-TB fee.

4. PTA/PTCA

An organization authorized to collect PTA/PTCA fee in an amount to be determined by the PTA/PTCA members
themselves at a meeting called for the purpose, provided such collections are made on a voluntary basis, are not
required for academic admissions, or transfer purposes, and are collected by the PTA/PTCA themselves and not the
public school teachers.

5. Period of Enrolment

The period of enrolment for the elementary and secondary schools shall not be later that two (2) weeks before the
opening of classes.

6. Department Order No. 88, s. 1997

It provides that employed individuals shall be allowed to enroll in available night high school classes.

7. Department Order No. 64, s. 1998

It provides graduating students who lack one (1) laboratory subjects or two (2) non-laboratory subjects in order to
graduate in May or irregular students who lack the minimum one (1) laboratory subject or two (2) non-laboratory
subjects to be classified as regular students in any curriculum year of the secondary course during the succeeding
school year after the summer term.

8. Department Order No. 76, s 1998

It provides the admission and re-admission of exchange student-participants or scholars.

9. Department Order No. 26, s. 1994

It provides the admission and placement of students from foreign countries.

10. Department Order No. 62, s. 1995

It provides the allowable transfer of students on the ground of displacement of families arising out of natural and
man-made calamities.

11. Form 138-E

Pupil’s report card.

12. Form 137-E

Pupil’s permanent record

13. Form 138-A

Student’s report card

14. Form 137-A

Student’s permanent record

15. PEPT
It is known as the “Philippine Educational Placement Test”.

It is a battery of tests covering five (5) basic subjects namely Mathematics, English, Filipino, Science and Araling
Panlipunan.

It is given and administered to youths/adults that have been out of school for at least two (2) years, who are over-aged
at school by at least three (3) years and who are Filipino citizens.

16. PVT

It is known as the “Philippine Validating Tests”.

It is provided by the Department Order No. 22, s. 1998

It shall validate the learnings acquired in various situations under circumstances which cover five (5) basic subjects in
the school curriculum in the elementary and secondary levels.

17. Follow-ups

These are manifestations of how well the student applies, evaluates and synthesizes the concepts, ideas and views
acquired from Values Education.

18. Involvement

It refers to the student’s active participation in the processes/activities initiated by the teacher or the students inside
or outside the classroom for value formation.

19. Notes on Valedictorian/Salutatorian/Honorable Mention

It shall apply to graduating honor students in all secondary schools.

NOTE: The number of honor students to be declared Honorable Mentions shall not be no more than one (1) percent
of the total number of graduating students.

NOTE: Final selection and announcement of honor students should be made by the principal after the approval of the
division office not later than fifteen (15) working days before graduation. Protests shall be filed not later than five (5)
working days before graduation. Settlement of protest should be made three (3) working days at the division level
only.

20. Department Order No. 17, s. 1999

It provides the policy of the DepEd about graduation. Contributions for graduations may be increased to not more
than Php 150.00. Graduation exercises should be held only after the last day of classes.

21. Department Order No. 92, s. 1992 pages 22-23

It provides all school institution the authority to maintain school discipline.

22. Notes on suspension/expulsion of pupils/students

Service Manual 1960, Part VI Chapter III, Sections 145-151

 For the first and other offenses which are not very serious in nature, a suspension from school not to exceed
three (3) days may be authorized by the principal without the approval of the division superintendent.
 For a persistent offender or one guilty of a serious offense, a suspension of not more than one (1) year may
be imposed subject to the approval of the division superintendent.
 Suspension for a school year or more, or expulsion from school can be ordered only by the Secretary.

23. Notes on offenses punishable by suspension or expulsion depending on the seriousness of the offense.
  Gross misconduct
 Cheating and stealing
 Assaulting a teacher or any other school authority or his agents or students
 Smoking inside the school premises
 Vandalism, writing on or destroying school property like chairs, tables, windows, books, laboratory
equipment and others.
 Gambling of any sort
 Drinking intoxicants and liquors
 Carrying and concealing deadly weapons
 Extortion or asking money from others
 Fighting, causing injury to others
 Using, possessing and selling of prohibited drugs
 Hazing in any form or manner whether inside or outside the school premise
 Immorality/sexual harassment
 Instigating, leading or participating in concerted activities leading to stoppage of classes
 Preventing, threatening students or faculty members or school authorities from discharging their duties or
from attending their classes or entering school premises
 Forging or tampering with school records or transfer forms

24. Note on ABSENCES

A pupil/student who incurs absences of more than twenty (20) percent of the prescribed number of class or
laboratory periods during the school year or term should be given a failing grade and given no credit for the course or
subject.

25. Note on School Uniform

The acceptable haircut for boys shall be at least one (1) inch above the ear and three (3) inches above the collar line.

26. Note on the Rights of Students in School

The right to expeditious action not exceeding thirty (30) days from receipt of request by the school, to the issuance of
the official school certificates, diplomas, transcript of records, grades, transfer credentials, and similar school
documents or records.

27. Note on School Activities

Meetings, assemblies, convocations, and activities shall be held in the presence and with knowledge of the Principal,
Head Teacher or Guidance Counselor, Teacher or Club Adviser/Coach.

CHAPTER V: Communications
and Information Policies and
Procedures
Terms, Notations and Important
Concepts
1. Note on Information and Dissemination

DepEd (DECS) maintains a Press Corps at the Central Office

and Information Officers at the Regional Offices.

2. The Service Manual

It contains the basic regulations, instructions and information

which guide DECS Central Office and the field personnel in
carrying out the tasks of the Department. Subsequent
amendments are issued to the field through orders,
memorandums and bulletins.

3. Handbooks

These are issued to provide handy reference materials to the

field on DECS policies on certain educational issues and
procedures in the implementation of its programs and
projects. Leaflets, foldouts and the like are also issued to
disseminate information on specific programs/projects being
implemented by the DECS.

4. Publications

These are published on a regular basis and are distributed to

inform the field and other stake holders on various activities
undertaken by DECS toward the development of quality basic
education in the country.

5. DECS / DepEd Orders

These are issuances on policies, guidelines, or regulations

which are generally permanent in nature and are in effect until
rescinded.

6. DECS / DepEd Memorandum

These are issuances containing certain instructions and
information which are temporary in nature and are usually
applicable only during the year of issuance. These include
announcement of conferences, seminars, examinations,
surveys, competitions and celebrations.

7. Bulletins

These are primarily informative issuances. These include

educational statistics, statistics, curricular materials, and
professional papers, on academic, industrial, health concerns,
etc. DECS memoranda, orders, bulletins are numbered
consecutively starting with the first issuance in January every
year.

8. Unnumbered Memorandums

It contains instructions or information which is limited in

application and concerns only a few regions or offices.

9. Office Orders
It contains policies/instructions or regulations which are of
general application in the Central Office.

10. Office Memorandums

It contains certain instructions or information which are office-

specific.

11. EMIS

Known as the “Educational Management Information System”

It provides information to education administrators in the
planning and delivery of educational services.

12. Data Bulletin

It is the final output of the EMIS at the district, division and

regional levels.

13. Notes on the Subsystems of EMIS

 Pupil/Student Management Information System

 Personnel Management Information System
 Curricula Implementation Information System
 Regulation and Control Information System
 Physical Facilities Management Information System
 Financial Management Information System
 Community Services Information System

14. Notes on the Preparation and Correspondence

 Where a letter or endorsement requires more than one
(1) sheet, the page number should be indicated at the top
of the page.
 Enclosures to correspondence should be indicated/listed
on the lower left-hand corner of the page.
 The use of the first and second persons when reference is
made to the writer and to the recipient should be
avoided.
 The content of a communication should be limited to only
one (1) subject.
 A higher authority should be addressed as “Sir” or
“Madam”
 In addressing one of the equal rank or a subordinate, the
less formal salutation of “Dear Sir” and “Dear Madam”
may be used.
 The complimentary close of formal official letters should
be “Very truly yours”
 Envelopes of official correspondence should be plainly
addressed and should identify the sender.
 In official correspondence, the name of the office should
be used not the name of the official unless expressly
necessary for identification purposes.
 In writing a memorandum, use “To” if it is addressed to an
employee of a lower rank.
 In writing a memorandum, use “For” if it is addressed to
an employee of a higher rank.
 In making an endorsement, use “Respectfully forwarded”
to an office of higher rank.
  In making an endorsement, use “Respectfully
transmitted” to an office of equal rank.
 In making an endorsement, use “Respectfully referred” to
a subordinate office.

15. Under-endorsement system

This means that an endorsement maybe written on the space

following the conclusion of a letter or preceding endorsement,
or it may commence on a new set of paper.

16. Contents Noted

It is written, indicated and signed by the sender where no new

significant information or opinion is given. Such action should
not go beyond the fifth endorsement.

17. Note on Signing Protocol

Except when required by law or regulation, and as may be

expedient, any written action or decision must have no more
than three (3) initials or signature.

CHAPTER VI: Administrative Functions, Policies and

Procedures
Terms, Notations and Important Concepts
1. Procurement

It is synonymous to purchase or the act of buying supplies, materials and equipment essential for government
operations.

2. Procurement Planning

It is the first step in the procurement process.

3. Notes on the APP

 It is known as the “Annual Procurement Program”.

 It is referred to the itemized list prepared by the head of agency showing the kind, estimated quantity,
estimated cost, description of supplies together with the balance on hand, if any.
 It is prepared and submitted to the department of Budget and Management as part of the work and financial
plan on or before the end of November.

4. Public Bidding

It is the method of procurement whereby the office issues “Invitation to Bid” to prospective suppliers of materials,
equipment and services.

5. Executive Order No. 301, Section 1

It says that, “no contract for public services or for furnishing supplies, materials and equipment to the government or
any of its agencies shall be renewed or entered into without public bidding” unless otherwise with the stipulated
exception.

6. Emergency Purchase

This is done through the direct requisition or orders through canvass of prices of at least three (3) bonafide dealers
which is resorted to the exceptional urgent or absolutely indispensable to prevent immediate danger to or loss of
life/property or needed for the project or activity, which cannot be delayed without causing detriment to public
service.

7. Direct contracting (single source procurement) and direct purchase

It does not require elaborate bidding documents. The selected manufacturer/supplier/distributor is simply asked to
submit a price quotation together with the conditions of sale.

8. Procurement Service

It is now under the DBM with the abolition of the General services Administration under Executive Order No. 285,
dated July 27, 1987.

9. Executive Order 359 (dated June 2, 1989)

It prescribes the guidelines and procedures in the implementation of Executive Order 285 in the operation of the
procurement system common-used office supplies, materials and equipment.

10. Notes on the Prohibitions (under the Manual of Procurement COA-PTTF)

 Entering into a contract without appropriation.

 Splitting of requisition
 Personal use of property for the furtherance of private interest.
 Irregular, unnecessary, excessive, extravagant and unconscionable expenditures or uses of funds or property
shall be prevented.

Irregular Expenditures – are incurred if established rules, regulations, procedural guidelines, principles or practices
that have gained recognition of law are not observed.

Unnecessary Expenditures– are those which could not passed the test of prudence or diligence of a good father of a
family, thereby denoting non-responsiveness to the exigencies of the service.

Excessive expenditures – are expenses incurred at an immoderate quantity and exorbitant price.

11. Property Custodianship

This refers to the guardianship of government property by the accountable person. It includes the receipt of supplies,
materials and equipment, the safekeeping, issuance, repair and maintenance of equipment. It also includes the
accountability, responsibility and liability of accountable officers arising from loss, misuse, damage, or deterioration of
government property due to fault or negligence in safekeeping thereof.

12. General Form No. 57 (A)

It is a form accomplished immediately after appointment/designation of the supply officer which request for
application, increase, and decrease, reduce, cancel or transfer of a bond duly signed by the head of agency.

13. Storage

It refers to the scientific and economical receipt, warehousing and issue of materials for their best safekeeping and
rapid availability.

14. Requisition and Issue Voucher (RIV)

This contains, among other things, the quantity description, kind of materials needed, the purpose, the signature of
the requisitioning officer and the authorized approving official concerned.

15. Memorandum Receipt (MR)

This is prepared to cover the transfer of semi-expendable, non-expendable supplies or property from the head of the
department or office for the re-issue to the end-user.

16. Physical Inventory of Property

It is an indispensable procedure for checking the integrity of property and custodianship.

17. Disposal

It is traditionally refers to the sale or destruction of assets and property, which are unserviceable and are no longer
needed in its operation.

18. General Form 17-A

This form is used in the disposal and condemnation of unserviceable equipment, building and other physical
structures including supplies in stock accounts.

19. General Form 64-A (Report of Waste Materials)

This form covers damaged equipment spare parts. It is used for the disposal of waste materials which result from the
consumption or utilization of expendable materials, and covers damaged equipment parts, empty containers and
remnants salvaged from destroyed or damaged fixed assets.

20. Barter

It is a modified form of “transfer of property” wherein an agency transfers property to another government agency in
exchange for another piece of property.

21. Public Bidding

It may be done through the sealed public bidding or when circumstances warrant by viva voce.

22. Negotiated sale

It is resorted as a consequence of failed public bidding.

23. Notes on Condemnation and Demolition of School Buildings

A school building which has become unsuitable, dilapidated and whose repair will cost 50% or more than the cost of
the new building to replace it, should be recommended for condemnation or demolition.
Provisions:

 The school head reports the unserviceable building to be condemned by accomplishing General Form No.
17-(A) in seven (7) copies and submitting it to the SDS.
 The SDS sends a team to check and verify the condition of the building. The team shall be composed of the
representatives of the Superintendent, City or Municipal Engineer and the COA as witness.
 After checking and verification, the team submits to the SDS its findings and recommendation/s.
 Authority to demolish shall be served by the school official concerned to the office of the City/Municipal
engineer before undertaking the demolition.
 The demolition work shall be witness by the team who shall submit a report thereon.
 Usable materials from the demolished buildings shall be sold through public auction if it is not requested by
the school for retention to be used specifically for the improvement of existing school structure like fences,
nurseries, covered walk and the like.

24. Notes on Disposal Committee

Executive Order No. 3309 dated March 8, 1996 reconstituted the Committee on Disposal as provided under E.O. No.
888.

 Chairman – A senior official with functions not lower than the level of an assistant Secretary for a
Department and Director for a bureau/agency or Department manager for GOCC.
 Member – Head of the Department’s administrative services or head of the agency’s Administrative Division.
 Member – Head of the Property Unit (M.O. No. 20, s. 1983)

25. Notes on Disciplining Authority

 Authority to exercise ultimate power to investigate the offending officer and employee and impose the
corresponding penalty for the offense committed is vested only on one officer in an office referred to in the
Civil Service Decree of the Philippines as the “discipline authority” and the power vested in him/her is known
as “disciplinary jurisdiction”. It has the final authority to pass upon the removal, separation, and suspension
of said officers and employees.
 The appointing authority has been given the concurrent disciplinary jurisdiction over his/her subordinate
officers and employees. (R.A. No 6040 in August, 1969, amending R.A. No. 2260, otherwise known as the Civil
Service Law).
 On October 6, 1975, R.A. No. 6040 was further amended by the Presidential Decree No. 807, otherwise
known as the Civil Service Decree of the Philippines.
 Republic Act No. 6040, Section 37 provides that, “an investigation may be entrusted to the Regional Directors
or similar officials who shall make necessary report and recommendations to the head of office or
department”.
 The power to discipline is an inherent right and duty in every organization for without it, the very aims and
purpose for which it was organized cannot be truly achieved. And in the exercise of this power, the
administrators find themselves bound by restrictive legislation.

26. Notes on Kinds of Discipline

Positive discipline

 It is viewed from the standpoint of the individual proceeds from within and to a large extent is habitual
reaction to established values, customs, traditions, and regulations.
 It tends to promote emotional satisfaction, or in other words, satisfies, “drives”.
Negative discipline

 It involves force or some outward influence in its extreme form, proceeds on the theory that compliance is
secured by the use of punishment or by fear of penalties
 It is referred also as “disciplinary action”.
 It is referred to as the administrative steps taken to correct employee’s misbehaviors related to job
performance.

27. Notes on the Usual Forms of Punishments

 Warning or reprimand
It is the least severe penalty and in the majority of instance a reprimand may proved sufficient.
 Reassignment
A second mild form of punishment wherein frequently resorted to in the case of field workers and others
who can be moved without disrupting the service concerned.
 Demerits or reduction
A penalty which results from the performance rating of the employee maybe severe since it may seriously
retard his progress toward a better position. In most cases, any breach of duty is recorded of the employee
and taken into consideration at the time of possible promotion.
 Suspension
This is without pay and is considered severe since the employee does not report to work for a time and does
not receive the usual pay.
 Demotion
It is with a reduction of pay and the employee who suffers from it is subjected to a continuing penalty since
his monthly earnings are permanently less than before action was taken. In addition, the stigma is greater
than the new duties to which he is assigned may be less agreeable. It is used with caution, as it invariably
results in breaking the spirit and lowering the morale of the employee.
 Dismissal
It is the most extreme penalty. It results not only in loss of income and status but also in the loss of other
privileges.

28. Presidential Decree No. 807, Article 9, Section 36(a)

It provides that, “no officer or employee in the Civil Service shall be suspended or dismissed except for cause as
provided by law and after due process”.

29. Notes on the DECS Rules and Procedure

 DECS Rules and Procedure shall address the urgent need to rationalize and systematize the conduct of the
proceedings to expedite the resolution of complaints and grievances involving officials and employees of the
DECS.
 DECS Rules and Procedure shall liberally be construed in order to affect an expeditious and just settlement
disputes.
 Administrative investigation shall be conducted without necessarily adhering to the technical rules of
procedure applicable to judicial proceedings.

30. Grievance

Shall refer to expressed dissatisfactions that arise from the working conditions, relationships or status among co-
workers that are believed to be wrong, unfair, ignored, or dropped without due consideration.

31. Grievance Procedure

Shall refer to the a workable procedure for determining or providing the best way to remedy the specific cause or
causes of the grievance.
NOTES:

 When the dissatisfaction calls for disciplinary action, it shall not be considered as
grievance. It shall be brought as an administrative disciplinary case in accordance
with DECS Manual 2000 Section 3.
 The Grievance Committee shall render its decision within five (5) days from receipt of the grievance in
writing. The decision shall be in writing and shall contain all relevant facts and circumstances as well as the
law or rule that was applied.

32. Notes on Proper Subjects/Objects of Grievances

 Unsatisfactory working conditions

 Improper, tedious or laborious work assignments
 Faulty tools or equipment
 Unsatisfactory personnel and/or work processes
 Improper placement and selection of personnel
Improper appreciation of the factors relative to lay-offs, promotions, salary increases and transfers.
 Arbitrary exercise of discretion
 Interpersonal relationships
 Policies, practices and procedures which affect employees
 Any and all matters giving rise to employee dissatisfaction

33. Notes on Administrative Disciplinary Cases

 Administrative disciplinary case is one wherein an official or employee of the government is prosecuted from
an act or omission punishable as a non-penal offense as provided for in the Civil Service Law, Administrative
Code, and other laws pertaining to public officers and civil service employee. Non-penal offenses are also
known as administrative offenses.
 Administrative case may be commenced either by the Disciplining Authority of the DECS with a motu propio
complaint or by any other person with an ordinary complaint filed with the Disciplining Authority.
 The Disciplining Authority in the DECS shall be the Secretary. Regional Directors shall also act as the
Disciplining Authority in their respective regions. The President is the Disciplining Authority for presidential
appointees. The Secretary is duly authorized to discipline presidential appointees subject to the President’s
confirmation.

34. Notes on Ordinary Complaint

An ordinary complaint shall be in writing, under oath and shall be written in a clear, simple, concise language and in
systematic manner as to apprise the civil servant concerned of the nature and cause of the accusation against him or
her and to enable him or her to prepare his or her defense and answer.

An ordinary complaint shall have the following contents;

 The full name/s and address/es of the complainant/s.

 The full name/s and address/es of the respondent/s, as well as his/her position/s and office of employment.
 A narration of the relevant and material facts which shows the acts or omissions allegedly committed by the
civil servant.
 A statement that no other administrative action or complaint against the same party involving the same acts
or omissions and issues has been filed before another agency or administrative tribunal.

35. Prima facie

It exists when there is a sufficient ground to engender a well-founded belief that an administrative offense has been
committed and that the respondent is probably guilty thereof and should be made subject of a formal charge.
NOTE: If the complaint is dismissed due to lack of prima facie case, the complainant may file a petition for review with
the Secretary within fifteen (15) days from the receipt of the order of dismissal. The resolution of the Secretary on the
petition shall be final.

36. Preliminary Investigation

It is an inquiry or proceeding whereby the complainant and the respondent are given the opportunity to submit their
affidavits and counter-affidavits, as well as of their witnesses. Failure of the respondent to submit his or her counter-
affidavit shall be construed as a waiver thereof.

37. Republic Act No. 4670

It is otherwise known as the, “Magna Carta for Public School Teachers”.

38. Order of Preventive Suspension

It is issued by the Disciplining Authority not earlier than the issuance of the formal charge. The Order shall take effect
upon the receipt of the respondent thereof.

39. Decision

It means the adjudication by the Disciplining Authority that the respondent is guilty or not guilty of the administrative
offense charged, and the imposition of the penalty provided for by law on him or her.

NOTE: The Disciplining Authority shall render the decision within thirty (30) days from the submission of the report of
the formal investigation.

The decision shall be in writing, personally and directly prepared by the Disciplining Authority and signed by him or
her, and shall contain clearly and distinctly a statement of the facts proved or admitted by the respondent and
the legal basis upon which the decision is based.

40. Note on Decision of the Regional Director

The decision of the Regional Director shall be final when the penalty imposed is any of the following;

 Reprimand
 Suspension without pay for more than five (5) days.
 Fine equivalent to not more than five (5) days’ salary.

NOTE: When the penalty imposed is suspension for a period of more than five (5) days but not more than six (6)
months or fine equivalent to the salary for a period more than five (5) days, the decision shall be appealable to the
Secretary.

The decision of the Regional Director shall not be final unless confirmed by the Secretary when the penalty imposed is
any of the following;

 Suspension without pay for more than six (6) months.

Demotion
 Forced resignation
 Dismissal

The decision of the Secretary shall be final and unappealable when the penalty imposed is any of the following;

 Suspension for not more than thirty (30) days.

 Fine in an amount not exceeding the salary for thirty (30) days.
41. Notes on Motion for Reconsideration

The filing of a motion for reconsideration shall suspend the reglementary period for an Administrative Appeal. In case
that the said motion is denied, the respondent shall have the remainder of the period for an Administrative Appeal,
reckoned from the receipt of the Resolution of Denial.

NOTE: The motion for reconsideration shall be based only on any of the following;

 New evidence has been discovered which materially affects the decision rendered.
 The decision is not supported by the evidence on record.
 Errors of law or irregularities have been committed prejudicial to the interest of the movant.

42. Notes on Administrative Appeal

 Only the respondent has the personality to appeal a decision.

 An appeal made by any other person shall be dismissed.
 Decisions rendered by the Regional Director shall be appealed to the Secretary.
 Decisions rendered by the Secretary shall be appealed to the Civil Service Commission

43. Notes on Judicial Review

 A final judgment or order by the Civil Service Commission may be appealed to the Court of Appeals by a
verified petition for review fifteen (15) days from notice of the said final order or judgment. The proceedings
shall be governed by the Rules of Court.
 The decision of the Civil Service Commission shall continue to be executor unless a temporary restraining
order or a writ of injunction is issued by the Court of Appeals.
 A final judgment or order by the Court of Appeals may be elevated to the Supreme Court through a petition
of certiorari in accordance with the Rules of Court.

CHAPTER VII: Human Resource Management and

Development Policies
Terms, Notations and Important Concepts
1. Notes on the Coverage of the Civil Service

There are two general categories of service in the government as provided for in Section 6, Chapter 2, Book V,
Executive Order 292. These are the career service and non-career service.

 Career Service – it is based on merit and fitness determined as far as the practical competitive examinations,
as based on highly technical qualifications.
 Positions in the career service are grouped into First Level Positions, Second Level Positions and Third Level
Positions.
 First Level Positions – it includes clerical, trades, crafts, and custodial positions, entrance to which requires
less than four (4) years of college work. The nature of work is sub-professional or non-supervisory.
 Second Level Positions – it includes professional, technical, and scientific positions which involve
professional, technical and scientific work in non-supervisory or supervisory capacity and requires at least
four (4) years of college work.
 Third Level Positions – it covers those in the career Executive Service which include ; undersecretary,
assistant secretary, bureau director, assistant regional director, chief of department service, schools division
superintendent, assistant schools division superintendent and other officials of equivalent rank.
 Non-career Service – it includes the department secretaries and their personal and confidential staffs,
contractual personnel, emergency and seasonal personnel.
2. Notes on Recruitment and Selection

Recruitment – it is the process of searching for, and identifying job candidates in sufficient quantity and quality to
meet current and future organization needs.

 If covered by Republic Act 7041, the vacant position shall be posted in three (3) conspicuous places in the
offices for a period of ten (10) days. Vacant positions shall not be filled-up ten (10) working days have lapsed
from the time of publication.
 In case of chain promotion, anticipated vacancies may be published simultaneously with the existing vacant
position(s).
 In case of renewal of appointments, publications may be done prior to its expiration.
 When the position is in the first level of the career services becomes vacant, selection is department-wide.
 When the positions in the career service become vacant, employees, whether incumbents of next-in-rank
positions or not, who meet the minimum position requirement may apply and be considered for
promotion/appointment.
 Qualified next –in-rank employees in the office where the vacancy exists are automatically included in the
ranking.
 When the position is in the second level of the career service becomes vacant, selection is government-wide.

3. Notes on the Comparative Degree of Competence used

 Performance – this is based on the last performance rating. To qualify for promotion, performance ratings
should at least be Very satisfactory.
 Outstanding Accomplishment – includes accomplishments worthy of special commendations.
 Relevant Experience and Specialized Trainings – this consists of the performance of duties/functions relevant
to the next higher position over a period expressed in years with every year given a point but not to exceed
five (5) points equivalent to five (5) years.
 Education and Training – education refers to the educational background, trainings refers to the
completion/attendance of trainings/programs/seminars/conferences. Such education and training should be
relevant to the duties of the position to be filled.
 Physical Characteristics and Personality Traits – these refer to the physical fitness, attitudes and personality
traits of the applicant/candidate which have a bearing on the position to be filled.
 Potential – this takes into the account the applicant’s/candidate’s capacity to perform the duties and assume
the responsibility of the higher and more responsible positions.

4. Notes on Instruments/Tools Used

 Merit Promotion Plan – it was issued through DECS Order No. 8, s. 1993 which provides guidelines, policies
and procedures for recruitment, selection and appointment.
 System of ranking Positions – it was issued through DECS Order No. 54, s. 1993 which includes alignment of
positions into their hierarchical order in function and grade allocation and sets of criteria and procedures in
ranking of applicants/candidates.
 Qualifications Standards Manual – it contains the minimum requirements set for each position expressed in
terms of education, training and experience, and civil service eligibility. CSC QSM of 1997 for common
positions is used and DECS QSM of 1995 is used for unique DECS positions.
 Performance Appraisal System (DECS Order No. 101, s. 1990)

5. Notes on Documents Required of the Applicant/Candidate for Ranking

 Personal Data Sheet (Civil Service Form 212)

 Certified true copies of the following;
Transcript of Records
 CSC Report of Ratings
 Certificate of completion of attendance in conference/training program/seminar/workshop
  Certificate of scholarship enjoyed/awards received
 Complete service records
 Latest performance rating
 Forms used in evaluation/ranking
Evaluation Form Nos. II and III (DECS Order No. 54, s. 1993)

6. Notes on Common Requirements for Regular Appointments

 Form – The appointment in triplicate copies shall be in the prescribed CS Form 33(Revised 1998) for the
regular employees or the Plantilla Form 001 for casual employees. Original copies shall not be filled out using
photocopied forms.
 Signature of the appointing authority- The original copy of the appointment must be signed and at least the
succeeding two (2) copies initialed by the appointing authority.
 Position title – The position title shall conform to the approved Position allocation List. The salary grade shall
be indicated after the position title.
 Employment status – The employment status shall be indicated on the space provided thereof.
 Date of signing – It is the date of the issuance of the appointment, shall be indicated below the signature or
the initial of the appointing authority.
 Personal Data Sheet (Civil Service Form 212 (Revised 2005)

Read: List of Requirements for Teachers You Must Know

7. Notes on Employment Status in General

 Permanent Appointment – It is issued to a person who meets all the minimum qualification requirements
of the position to which he is being appointed including the appropriate eligibility.
 Temporary Appointment – It is issued to a person who, except for the appropriate eligibility, meets all other
requirements the education, experience, and training requirements for the position to which he is being
appointed.
 Substitute Appointment – It is issued when the regular incumbent of a position is temporarily unable to
perform the duties of his position, as when he is on approved leave of absence/suspension/scholarship
grants/secondment. It is issued only if the leave of absence of the incumbent is at least three (3) months,
except in the case of the teachers.
 Coterminous Appointment – It is issued to a person whose entrance and continuity in the service is based
on the trust and confidence of the appointing authority or head of unit or co-existential with the incumbent;
or limited by the duration of the projects; or co-existent with the period for which an agency or office was
created.
 Contractual Appointment – It is issued to a person who shall undertake a specific work or a job for a
limited period not to exceed one (1) year. The inclusive period shall be indicated on the appointment for
purposes of crediting services.
 Casual Appointment – It is issued only for essential and necessary services where there are not enough
regular staffs to meet the demands of the service.

8. Notes on the Employment Status of Teachers

 Regular Permanent – It is issued to a teacher who meets all the requirements of the position.
 Provisional – It is issued to a teacher who meets all the requirements of the position except of the eligibility.
 Substitute – It is issued to a teacher when the regular incumbent is temporarily unable to perform the
duties of the position.

9. Notes on Nature of Appointment

Original – It refers to the initial entry into the career and non-career service. However, for those in the career service,
the first six (6) months of service following an original appointment shall be probationary in nature and the appointee
shall undergo a thorough character investigation. A probationer may be dropped from the service for unsatisfactory
conduct or want of capacity anytime before the expiration of the probationary period. Such action is appealable to the
Civil Service Commission.

Promotion – It is the advancement of the employee from one position to another with an increase in duties and
responsibilities and usually accompanied by an increase in salary.

Transfer – It is the movement of employee from one position to another which is of equivalent rank, level or salary
without the break in service.

 The transfer may be from one department or agency to another or from one organizational unit to another
in the same department or agency. Any movement from non-career to the career service shall not be
considered a transfer.
 An employee who seeks to transfer to another office shall first secure permission from the head of the
department or agency where he is employed stating the effective date of his transfer. If the request of
transfer is not granted by the head of office where is employed, it shall be deemed approve after thirty (30)
days from the date of notice to the agency head.
 If the employee fails to transfer on the specified date, he shall be considered resigned and his reemployment
shall be at the discretion of the head of office. A transfer is effective on the day following the last day of
service of the employee in his former office.

Reemployment – It is reappointment of a person who has been previously appointed to a position in the career or
non-career service and was separated therefrom as a result of reduction in force, reorganization, retirement,
voluntary resignation, non-disciplinary actions such as dropping from the rolls and other modes of separation.
Reemployment presupposes the gap in the service. No prior authority shall be required for the reemployment of a
person who has been previously retired and who has not reached the compulsory retirement age of 65.

Reappointment – It is the re-issuance of an appointment during reorganization, devolution, salary standardization,

re-nationalization or similar events. Reemployment presupposes the gap in the service.

Reinstatement – It is the issuance of an appointment to a person who has been previously appointed to a position in
the career service and who has through no delinquency or misconduct, been separated therefrom or to one who has
been exonerated of the administrative charges unless the decision exonerating him specifies restoration to his
previous station. An employee who has been exonerated or who has been illegally terminated is deemed not to have
left the service.

Renewal – It refers to the subsequent appointment issued upon the expiration of the contractual/casual personnel or
temporary appointment, if qualified eligible is not actually available as certified by the Civil Service Regional Director
or Field Officer. Renewal presupposes no gap in the service.

10. Notes on Change of Status

 Temporary to Permanent – It is issued to a temporary employee when he acquires the appropriate

eligibility or becomes fully qualified for the position to which he is appointed.
 Provisional to regular (permanent) – It is issued when a provisional teacher qualifies and is registered as a
professional teacher.
 Demotion – It is the movement of an employee from one position to another with reduction in salary and is
not disciplinary in nature. In case a demotion involves reduction in salary and is non-disciplinary, a written
consent shall be secured from the demoted employee.

11. Upgrading Reclassification

It refers to the change in position title with the corresponding increase in salary grade.
This requires an issuance of appointment.

12. Notes on Other Personnel Movements

  Reassignment – It is the movement of an employee from one organizational unit to another in the same
department or agency which does not involve a reduction in rank, status or salary.
 Detail – It is the temporary movement of an employee from one department or agency to another office or
agency and does not involve a reduction in rank, status or salary. The detailed employee receives his salary
from his mother unit or agency. Detail shall be allowed only for a maximum period of one (1) year in the case
of the employees occupying professional, technical or scientific. Detail beyond one (1) year may be allowed
provided it is with consent of the detailed employee.
 Secondment – It is the movement of an employee from one department or agency to another which is
temporary in nature which may either involve increase in compensation and benefits. Acceptance thereof is
voluntary on the part of the employee.

NOTE: Renewal of (temporary) appointments require prior publication under Republic Act 7041

13. Job Rotation

It is the sequential or reciprocal movement of an employee from one office to another or from one division to another
within the same agency as a means of developing and enhancing the potentials of people in an organization by
exposing them to other work functions in the organization.

14. Designation

It is merely an imposition of additional duties to be performed by a public official with corresponding title, or position
which is temporary and can be terminated anytime at the pleasure of the appointing authority.

15. Notes on Modes of Separation

 Resignation – It is the relinquishing of one’s position from an agency or department.

 Dropping from the Rolls – It is where officers and employees who are either habitually absent or have
unsatisfactory or poor performance or have shown to be physically and mentally unfit to perform their
duties may be dropped from the rolls.

NOTE:

 An official or employee who is given two (2) consecutive unsatisfactory ratings may be dropped from the rolls
after due notice.
 An officer who is continuously absent for more than one (1) year by reason of illness may be declared
physically unfit to perform his duties and the head of the office in the exercise of his sound judgment may
consequently dropped him from the rolls.
 An officer or employee who is intermittently absent by reason of illness for at least twenty (20) working days
during a 24-month period may also be declared unfit by the head of office.
 An officer or employee who is behaving abnormally for an extended period which manifests continuing
mental disorder and incapacity to work as reported by his co-workers or immediate superior and confirmed
by the head of office, may likewise be dropped from the rolls.

16. Republic Act No. 1080

It provides that the names of those who passed the bar or board of examinations shall be automatically entered in the
corresponding register of eligibles.

17. Presidential Decree 907

It provides automatic eligibility to those who are honor graduates subject to the provisions of this Act as amended.

18. Republic Act No. 7836

It is otherwise known as the “ Philippine Professionalization of Teachers Act of 1994”.
It provides that no person shall practice or offer to practice the teaching profession in the Philippines without a valid
certificate of registration and a valid professional license from the PRC.

19. Notes on Professional Growth

All regions and divisions shall set aside five (5) percent of MOOE budget for HRD trainings to assure the planning of
realistic results-oriented and relevant training proposals.

 Induction Program – It refers to the program for new entrants in government to develop their pride, sense
of belonging and commitment to the public service.
 Orientation Program – It refers to the activities and courses designed to inform new employees about
agency/government programs, thrusts and operations, as well as on their duties and responsibilities as well
as the benefits and privileges.
 Reorientation – It refers to courses designed to introduce new duties and responsibilities, new policies and
programs to employees who have been in the service for quite some time.
 Professional/technical/scientific Program – It refers to the substantive programs in specific
professional/technical/scientific areas for enhancement of skills and knowledge of second level personnel in
the career service.
 Employee Development Program – It refers to the courses aimed at maintaining a high level of competence
on basic workplace skills among employees at the first level in the career service.
 Middle-management Development Program – It refers to a set or series of planned human resource
interventions and training courses designed to provide division chiefs and other officials comparable rank
with management and administrative skills and to prepare them for greater responsibilities.
 Values Development Program – It refers to courses which are designed and harness to public service
values of participants to be effective government service.
 Executive Development Program – It refers to activities and experiences, and continuing education in
tended to enhance the managerial skills of government officials or executives who belong to the third level.
 Career Pathing Program – It is a set of professional activities on the skills and capabilities of an employee to
enhance and maximize his professional growth and promotion in the service.

20. Notes on Employees Welfare, Benefits, Incentives, Recognitions and Awards

In general, appointive officials up to the level of heads of executive departments, heads of departments,
undersecretaries and employees of the government whether permanent, temporary or casual who render work
during the prescribed office hours, shall be entitled with 15 days vacation and 15 days sick leave annually with full pay
exclusive of Saturdays, Sundays and public holidays, without limitation as to the number of days of vacation and sick
leave they may accumulate.

Employees rendering services on part-time basis are entitled to vacation and sick leave benefits proportionate to the
number of work hours rendered. A part-time employee who renders four (4) hours of work, five (5) days a week or a
total of 20 hours a weeks, is entitled to 7.5 days vacation and 7.5 days of sick leave annually with full pay.

Married women in the government service who have rendered an aggregate of two (2) or more years of service shall,
in addition to the vacation and sick leave granted them, be entitled to maternity leave of sixty (60) calendar days with
full pay.

Maternity leave of those who have rendered one (1) year or more but less than two (2) years of service shall be
computed in proportion to their length of service, provided, that those who have served for less than one (1) year shall
be entitled to 60-days leave with half pay.

 The enjoyment of maternity leave cannot be deferred, it should be availed either before or after the actual
period of delivery in a continuous and uninterrupted manner, not exceeding 60 calendar days.
 Employees who render less than two (2) years of service may only receive full pay for a number of days
based on the ratio of 60 days to two (2) years of service.
  A married woman employee is entitled to maternity leave of absence with pay even if she has a pending
administrative case.
 Married women who are contractual employees whether or not receiving 20% premium on their salary, shall
be entitled to maternity leave benefits like the regular employees, in accordance with the provisions of
Section 18, Rule XVI, CSC-MC No. 41, s. 1998.
 Every married male employee is entitled to paternity leave of seven (7) working days, for the first four (4)
deliveries of his legitimate spouse.
 Legitimate spouse refers to a woman validly entered a contract of marriage with male government employee
availing the paternity leave benefits under the Law.
 Married male employees with more than one (1) legal spouse shall be entitled to avail of paternity leave for
an absolute maximum of four (4) deliveries regardless of whichever spouse gives birth.
 The first of the four (4) deliveries shall be reckoned from the effectivity of the Paternity Leave Act on July 15,
1996.
 Paternity leave of seven (7) days shall be non-cumulative and strictly non-convertible to cash.

Officials and employees, except teachers and those covered by special leave laws, are granted the following leave
privileges subject to the conditions hereunder stated;

 Funeral/mourning leave
 Graduation leave
 Enrolment leave
 Wedding/anniversary leave
 Birthday leave
 Hospitalization leave
 Accident leave
 Relocation leave
 Government transaction leave
 Calamity leave

That the official/employee may be granted a maximum of three (3) days within a calendar year of any or combination
of special leave privileges of his choice which he could opt to avail of.

That the official/employee shall submit the application for the said special leave privileges at least one (1) week prior
to its availment except in emergency cases.

Officials and employees in the career and non-career service whether permanent, temporary, casual or coterminous,
who have accumulated fifteen (15) days are allowed to monetize a minimum of ten (10 ) days; provided that at least
five (5) days is retained after monetization and provided that a maximum of thirty (30) days may be monetized in a
given year.

The mandatory annual five (5)-day vacation leave shall be forfeited if not taken during the year.

Terminal leave is applied for by an official or an employee who intends to sever his connection with his employer.

Teachers who have at least seven (7) years of continuous service are entitled to study leave of absence with pay not
exceeding one (1) school year subject to approval of the head of office.

An indefinite sick leave of absence shall be granted to teachers when the nature of the illness demands a long
treatment that will exceed one (1) year at the least.

Teacher’s vacation service credits refer to the leave credits earned during summer or Christmas vacation, as
authorized by proper authority.

The study leave is a time off from work not exceeding (6) months with pay for the purpose of assisting qualified
officials and employees to prepare for their bar/board examinations or complete their masteral degree.
All applications for sick leave of absence for one (1) full day or more shall be made on the prescribed form and shall
be filed immediately upon employee’s return from such leave.

Notice of absence, however, should be sent to the immediate supervisor and/or to the agency head.

Application for sick leave in excess of five (5) successive days shall be accompanied by a proper medical certificate.

Absence on a regular day for which suspension of work is announced. Where an official or an employee fails to report
to work on a regular day for which suspension of work is declared after the start of the regular working hours, he shall
not be considered absent for the whole day. Instead, he shall only be deducted leave credits or the amount
corresponding to the time when official working hours start up to the time of suspension of work is announced.

The official/employee who has reached the compulsory retirement age of sixty (60) but whose service has been
extended by the Commission for another six (6) months, no longer earns leave credits.

An official or employee with pending administrative case/s is not barred from enjoying leave privileges.

Teachers exposed to hardship to the place of worked determined by the Secretary of Education shall be compensated
hardship allowance equivalent to at least 25% of their monthly salary (R.A. 4670, Section 19 – Magna Carta for Public
School Teachers)

Teachers assigned to places declared by the President as calamity areas shall be granted the equivalent of five (5) days
additional salary per month but payable only for the duration of the calamity period (R.A. 5447 – The Special Education
Fund Act).

Teachers exposed to hardship or extreme difficulty in the place of work and teachers assigned to handle multi-grade
classes as determined by the Secretary of DECS shall be compensated special hardship allowance equivalent to at
least 25% of the basic pay.

Hazard Duty Pay – This refers to the compensation premium or allowance paid to officials and employees actually
assigned or stationed in a work area which exposes them to great danger, occupational risks, or perils in life.

Productivity Incentive Benefits – It shall be based on the individual personnel productivity and performance as
evaluated and determined by the heads of the respective offices/agencies in accordance with the policies and
standards set by the Civil Service Commission.

Cash Allowance to Teachers – It is provided for the teachers for the purchase of the chalk, erasers, forms, and other
classroom supplies directly used shall be paid only to classroom teachers.

Year-end Bonus and Cash Gift – All government personnel, whether appointed or elective under regular, temporary
or casual status and contractual personnel whose employment is in the nature of the regular employee, who are still
in the service as of October 31 each year, are granted with this incentive.

Automatic Annuity – Monthly pension is paid guaranteed for five (5) years from the date of retirement. After the five
(5) year period, payment of the monthly annuity continues if the retiree is still living.

Five-Year Lump Sum – This is available only to those who are at least sixty-three (63) years of age or over on the date
of retirement. After five (5) years, if still living, retiree is paid monthly annuity for life.

Initial Three-Year Lump Sum – This is available to those who are at least sixty (60) years of age on the date of
retirement. The subsequent two-year lump sum is paid to the retiree on his 63rd birthday. . After five (5) years, if still
living, retiree is paid monthly annuity for life.

Salary Adjustment – It is based on approved ERF of Teachers Appropriation provided annually in General
Appropriations Act (GAA).

Step Increment – It shall be granted to all deserving officials and employees based on merit and length of service.
Appropriations provided annually in the General Appropriations Act (GAA).
DECS Provident Fund – It aims to provide DECS official and employees benefits and loans for emergency needs, and
that of their immediate dependents and that of their children, for their hospitalization, and that of their immediate
dependents, and for other similar purposes to be determined by the Board of Trustees.

DECS Shelter Program – It aims to provide affordable and decent housing to employees through coordination with
government housing and financing institutions and private subdivision developers.

Automatic Upgrading of Positions for Eligible Public School Teachers through the ERFs Scheme – This is the
automatic position upgrading granted to Teacher I who have rendered twenty (20) years or more with satisfactory
teaching service without the need for filing an application for ERF upgrading.

HAPTER VIII: Educational Facilities

Terms, Notations and Important Concepts
1. Notes on the Minimum Size of the School sites

 Non-central school with one (1) or two (2) classes only and no grade IV – 0.5 hectare
 Central school with six (6) classes and non-central school with three to four (3-4) classes – 1.0 hectare
 Schools with seven to nine (7-9) classes – 2.0 hectares
 Schools with seven to twelve (7-12) classes – 3.0 hectares
 Schools with more than twelve (12) classes – 4.0 hectares

NOTE: In cases where there is difficulty in meeting the above standards, the following alternatives are allowed.

FOR RURAL AREAS

 Central school with six (6) classes and non-central school with three to four (3-4) classes – 0.5 hectare
 Schools with seven to twelve (7-12) classes – 1.5 hectares
 Schools with more than twelve (12) classes – 2.0 hectares

FOR URBAN AREAS

 Central school with six (6) classes and non-central school with six to ten (6-10) classes – 0.5 hectare
 Schools with seven to twenty (7-20) classes – 0.75 hectares
 Schools with more than twenty (20) classes – 1.0 hectares

FOR SECONDARY SCHOOLS (URBAN AREAS)

 500 students or less 0.5 hectare

 501 students to 1 000 students 1.0 hectare
 1 001 students to 2 000 students 2.0 hectares
 2 001 students to 3 000 students 3.0 hectares

FOR SECONDARY SCHOOLS (RURAL AREAS)

 General/Vocational 4.0 hectares

 Agricultural 5.0 hectares
 Fishery, add for projects 2.0 hectares fresh-water fishpond

2. Notes on Donation/Usufruct
  Simple Donation – It is one whereby a person disposes gratuitously of a piece of land in favor of the
municipality, city, province or the Republic of the Philippines.
 Conditional Donation – It is one in which imposes condition such as, “that the land should be used only for
education”. In such case, the property is reverted to the owner when its use as stipulated in the donation is
changed.
 Inter vivos donation – It takes effect during the lifetime of the donor.
 Mortis causa donation – It is when the donation took effect only after the donor’s death. The donations
should conform to the formalities required of a last will.

3. Notes on the External Areas in the School and Other Concerns

 The tradition laboratory for agriculture, or what is traditionally known as the school garden, should be
located on an area based on a minimum standard of 40 square meters of space per pupil.
 The allocation area for playgrounds which are needed for physical education activities may be determined on
the basis of a minimum standard for six (6) square meters of space per pupil.
 The circulation area consists of the main walk, the footpaths, and the driveway which are intended to
facilitate movement within the school site.
 The mainwalk , which is the primary access from the front gate to the main building, should at least three (3)
meters wide.
 The footpaths, which are the secondary access between the different zones and buildings within the school
site, may be one (1) or two (2) meters wide.
 The standard driveway, which is intended to serve vehicular traffic inside the school site, should at least three
(3) meters wide.
 As a general rule, the top of the pole should be higher than the building to give the national flag due
prominence. A flagpole should be designed and constructed in a way that is easy to use, and repair as well as
contribute to the effectiveness of the school’s visual zone.
 The signboard of the school should be of appropriate length and width to accommodate the name and
location of the school. The lettering, in simple block, or Roman style, should be big enough to be easily
readable from the street at a distance of ten (10) to twenty (20) meters from the school.
 In a complete elementary school, there should be a building for Industrial Arts/Home Economics classes with
a minimum standard area of 2.5 square meters per place, or approximately one hundred (100) square
meters.
 The recommended orientation of a school building in the Philippines is a NORTHWEST – WEST to SOUTHEAST
– EAST axial direction, taking into consideration of sunlight and the direction of prevailing breezes.
 The main building facing the front gate should be at least ten (10) meters from the said gate.
 The recommended minimum setback of a school from the street line is five (5) meters to minimize the
intrusive sounds.
 The minimum standard for the administrative space is five (5) square meters per person and an air space
requirement of 12.00 cubic meters per person.
 The minimum classroom size should be seven (7) meters wide by eight (8) meters long, which is considered
adequate for a class of fifty-six (56) pupils. Desks or chairs maybe arranged in eight (8) rows with seven (7)
desks in a row.
 Window openings shall at least ten (10) percent of the floor area of the room, provided that such opening
shall not be less than one (1) square meter.
 Toilets and bath should not be less than one-twentieth (1/20) of the floor area of such rooms, or not less
than 240 square millimeters.
 The windows shall be located on both of the longer side of the classrooms, provided with glass, steel, or
wood jalousies. The window openings shall be at least 1.5 meters high, and from column to column in width.
 The ceiling height of the rooms with natural ventilation shall not be less than 2.70 meters measured from the
floor to the ceiling, ceiling height not less than 2.40 meters.
 The ceiling should be a dropped ceiling.
 The roof should be a cathedral type.
 At least two (2) exit doors are required where the number of room occupants is over fifty (50) in the case of
the classrooms, conference rooms…etc., a door shall not be less than 2.10 meters high and 900 millimeters
wide.
  Repair – It involves remedial work done on any damage or deteriorated portion or portions of a building to
restore to its original condition. Prompt attention on repair jobs will cut down maintenance cost.
 Minor repairs involving not more than Php 500 000.00 may be undertaken by the school head through the
school administration, utilizing the Industrial Art classes teachers and/or community labor.
 Renovation – It is applied to old school buildings which have weathered the years, and remained sturdy, but
need some facelifting to restore to their original condition.
 The Physical facilities coordinator shall take charge of the making the necessary arrangements for the
insurance of all government buildings.
 Naming of a school after a living person is prohibited by Republic Act No. 1059, except where there is a
special provision to name it so, as when so provided in the deed of donation.
 Republic Act 7160, Section 99(d) – It is known as the “Local Government Code”, provides that the Local
Sangguniang Bayan has the power to change the name of the school through an ordinance and upon the
recommendation of the School Board. Approval of the Secretary of education is no longer necessary.
 In consideration of the contents of DECS No. 108, s. 1991, “Discouraging the Indiscriminate Renaming of
Public Schools and Colleges”, – a rationale for said change stating public achievement and recognition of the
individual apart from donating the school site should be submitted.
 The proper height of the chalkboard from the floor to its top edge is determined by multiplying the mean
standing height of the class by constant 1.2.
 The teacher-school librarian enrolment ratio shall be 500 or less-one (1) teacher –librarian, 501 to 1 000 – one
(1) full time librarian and one (1) part-time teacher-librarian, 1 001 to 2 000 – one (1) full time librarian and
one (1) part time teacher – librarian, and 2 000 and above, additional one (1) full – time librarian for every 1
000 additional enrollees.
 A teacher-librarian shall have one (1) teaching load; library orientation and literature appreciation for pupils
from Kinder to Grade IV, library lessons for Grades V – VI, and how to do research for High Schools.
 The library fund is 5 – 10 percent of the school fund (based proportionately) as released by the Division
office.
 The number of books in the classroom library collection may be a minimum of fifty (50) books and a
maximum of one hundred (100) books, to be replenished from the school library from time to time.
 The sharing of the gross income derived from the operation of the canteen shall be on a 90/100 basis, ninety
percent (90%) for the cooperative and ten percent (10%) as the share of the school.

4. Notes on Supplementary Materials and Other Concerns

 Supplementary Materials – these are teacher’s devices other than textbooks and Teacher’s Manuals which
aid in the teaching and/or learning of certain concepts and skills for reinforcement, enrichment, and mastery.
 Print Materials – These are either published or unpublished such as general references and subject area
specific reference materials that aid in the teaching and or learning concepts and skills.
 General References – These are specific materials which provide a variety of information on topics of general
interest.. These include encyclopedias, dictionaries, yearbooks, biographical dictionaries, bibliographies,
geographical sources, atlases, almanacs, serials and periodicals, and directories.
 Subject Area References – These are specific materials which provide information on selected topics which
are useful to specific subject areas. These include books in history, social sciences, skill books, workbooks,
reviewers, and illustrations that deal with specific topic.
 Non-print Materials – These are supplementary devices other than print materials such as video tapes, audio
cassette tapes, films, transparencies, and multimedia learning packages, that aid in the teaching and or
learning of certain concepts and skills.
 DECS Instructional Materials Council Secretariat (IMCS) – It is responsible for the evaluation and approval of
all instructional materials, print and non-print used in public schools, while evaluation of prices on such
materials shall be the responsibility of the Price Committee.
 The Special Education Fund ( Republic Act 5447) – It was created to provide additional financial support
exclusively for the public schools.
 Adopt a School Program – It was established trough Republic Act 8525 which aims to create multiple
partnership with the business sector, foundations, non-government organizations, and individuals to team-
up with DECS in providing the needed assistance and service to public schools.
  Food and Nutrition Package – It shall include feeding a child for 120 days within the school year with foods
enrich 300 calories, vitamins, iodine and iron.
 Donor’s Choice Package – It shall cover any kind of support a donor wishes to give the instant adoption and
types of assistance are articulated in a Memorandum of Understanding (MOU) between the donor and the
school.

CHAPTER IX: BUDGETING, ACCOUNTING and AUDITING

RULES and REGULATIONS
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.