Preparing the Annual Implementation Plan (also known as School Operating Budget or School Work and Financial Plan)

Below is the suggested template for the Annual Implementation Plan:

School Implementation Plan (Adjusted for July 2021 – December 2021 Implementation)

Month: __________________

Project/Activity/Expenditure Purpose Resources Needed Estimated Cost Account Title Account Code
Kind Quantity

Prepared by: Checked as to Correctness of Certifying Availability of Approved:

Account Titles and Codes: Allotment:

_________________________________ _________________________________ _________________________________ _________________________________

School Head Bookkeeper In-Charge Budget Officer Schools Division Superintendent

Reminders and Suggestions in the Preparation of the AIP

It is said that no two months are exactly the same. This is also true in the context of planning and budgeting. While months may be similar
in terms of the recurring expenditures like payment of monthly utility or subscription bills or payment for the services rendered by job order
workers, months differ in terms projects and activities that are implemented. It is, therefore, suggested that the school head with the school
planning team, first identify the projects and activities to be implemented in each month based on the needs of the school and its stakeholders as
well as on the DepEd School Calendar.
The “Project/Activity/Expenditure” Column of the AIP

• In the context of preparing the adjusted School AIP for July 2021 to December 2021, project and activity are used interchangeably. A
project or an activity is defined as a time-bound undertaking that require use of resources in order to achieve a specific objective that
contributes to the school’s attainment of its medium- and long-term goals. An expenditure on the other hand, refer to costs incurred on a
regular basis.
• It must be reiterated that a project or an activity entails the use of resources in order to be implemented or conducted.
• The procurement of the resources needed to implement a project or to conduct an activity requires funds.
• A project or an activity is usually stated beginning with phrases like: Procurement of …; Provision of …; Conduct of …; Improvement of …;
Rehabilitation of …; Repair of …; and the like; while an expenditure is usually stated with phrases like Payment of/for …; Reimbursement of
…
Examples:

1. Provision of supplies, materials, and equipment for the reproduction of 4th Quarter SY 2020-2021 Self-Learning Modules
2. Procurement of catering services for the conduct of end of school year In-Service Training for Teachers
3. Improvement of the 1-unit handwashing facility located at the school entrance
4. Payment of electricity bill for the month July 2021

The “Purpose” Column of the AIP

• The “Purpose” column requires the statement of purpose of a particular project, activity, or expenditure
• The purpose of a particular project, activity, or expenditure is usually expected to directly relate to or contribute to the effective and efficient
delivery of the school’s mandated services or the school’s compliance to programs and policies of higher offices or to the school’s continuous
operations
• The purpose, in this context, is usually stated beginning with phrases like: to ensure …; to comply with …; to provide …; to promote …; and
the like

Examples:

Project Purpose
Provision of supplies, materials, and equipment for the reproduction To ensure the availability of Self-Learning Modules in all grade levels
of 1st Quarter SY 2021-2022 Self-Learning Modules and all learning areas to be distributed to 633 learners
Procurement of catering services for the conduct of end of school year To provide snacks and meals to teachers during the school-based
In-Service Training for Teachers INSET designed to enhance their competencies
 Improvement of the 1-unit handwashing facility located at the school To comply with the minimum health protocols and with the
entrance requirement of SBM-WinS
Payment of electricity bill for the month July 2021 To ensure continuous and efficient operations of the school

The “Resources Needed” Column

• It must be emphasized that the successful implementation of a project or conduct of an activity requires appropriate (kind) and adequate
(quantity) resources
Illustration

Project Possible Resources Needed

Provision of supplies, materials, and equipment for the reproduction A4 bond paper
of 1st Quarter SY 2021-2022 Self-Learning Modules Ink (black)
Ink (yellow)
Ink (magenta)
Ink (cyan)
Staple wire
} (depends on the available printers
in the school)

Heavy duty Stapler (if additional is needed)

Printer (if additional is needed)

*The quantity of these resources must be based on data such as but not limited to:

o Enrolment
o No. of learning areas
o No. of weeks in the quarter
o Average no. of pages per SLM
Illustration

For A4 bond paper

Average No. of
Grade Level Enrolment No. of Learning Areas No. of Weeks Pages Total No. of Pages
K 100 1 8 10 8000
1 96 8 8 10 61440
2 95 8 8 10 60800
3 90 8 8 15 86400
4 87 8 8 20 111360
5 85 8 8 20 108800
6 80 8 8 25 128000
Grand Total 564800
If 1 ream:500 sheet and 1 sheet:2 pages (back-to-back), then 564,800 pages/2 = 282,400 sheets and 282,400 sheets/500 sheets = 565 reams

For Ink

If a 100ml bottle of black ink can print 3,000 pages, then 564, 800 pages/3,000 pages = 189 bottles of 100ml black ink
If, for example, 141,200 pages are to be printed in full color and a set of colored ink can print 2,000 pages, then 141,200 pages/2,000 pages =
71 bottles of 100 ml yellow ink, 71 bottles of 100 ml magenta ink, 71 bottles of 100 ml cyan ink

For Staple Wire

7 boxes (5000 pcs per box)

For Heavy Duty Stapler

7 units (1 per grade level)

For Additional Printer

2 units
 Project Purpose Resources Needed
Kind Quantity
Provision of supplies, materials, and equipment To ensure the availability of A4 bond paper 656 reams
for the reproduction of 1st Quarter SY 2021-2022 Self-Learning Modules in all Ink (black) 189 bottles
Self-Learning Modules grade levels and all learning Ink (yellow) 71 bottles
areas to be distributed to 633 Ink (magenta) 71 bottles
learners Ink (cyan) 71 bottles
Staple wire 7 boxes
Heavy duty stapler 7 units
Printer 2 units

The “Estimated Cost” Column

• The estimated costs of the resources (e.g. goods and services) are expected to be realistic that ideally, a market price survey to determine the
trend and prevailing prices of goods and services must be conducted
• The estimated cost of a particular goods is determined by multiplying the unit price and how much (quantity) of such goods is needed.
• It is emphasized that there are limits to the allowable prices and charges that can be paid through the MOOE fund based on existing
accounting and auditing rules and regulations. For example, a single equipment amounting to PhP 15,000.00 and above is considered
Capital Outlay, thus, the MOOE Fund cannot be utilized to pay for the procurement of such equipment or in the case of the provision of
snacks and meals during the conduct of trainings like the school-based INSET, charges for snacks is only up to PhP 100.00 per participant
while charges for breakfast, lunch or dinner is only up to PhP 200.00 per participant.
Illustration

Goods Prevailing Market Price

A4 bond paper PhP 180.00/ream
Ink (black) PhP 350.00/100ml bottle
Ink (yellow) PhP 350.00/100ml bottle
Ink (magenta) PhP 350.00/100ml bottle
Ink (cyan) PhP 350.00/100ml bottle
Staple wire PhP 40.00/box
Heavy duty stapler PhP 1,500/unit
Printer PhP 9,500/unit
 Project Purpose Resources Needed Estimated Cost
Kind Quantity
Provision of supplies, materials, To ensure the A4 bond paper 656 reams PhP 118,080.00
and equipment for the availability of Self- Ink (black) 189 bottles PhP 66,150.00
reproduction of 1st Quarter SY Learning Modules Ink (yellow) 71 bottles PhP 24,850.00
2021-2022 Self-Learning in all grade levels Ink (magenta) 71 bottles PhP 24,850.00
Modules and all learning Ink (cyan) 71 bottles PhP 24,850.00
areas to be Staple wire 7 boxes PhP 280.00
distributed to 633 Heavy duty stapler 7 units PhP 10,500.00
learners Printer 2 units PhP 19,000.00

The “Account Title and Account Code” Columns

• Categorize each kind of resource into objects of expenditure or accounts

• For the account titles and codes, refer to Annex A-Volume III-Revised Chart of Accounts of the Commission on Audit which can be accessed
at www.coa.gov.ph
• A portion of Annex A-Volume III-Revised Chart of Accounts is shown below:
 Illustration

School Implementation Plan (Adjusted for July 2021 – December 2021 Implementation)

Month: August 2021

Project/Activity/Expenditure Purpose Resources Needed Estimated Account Title Account Code

Kind Quantity Cost
Provision of supplies, To ensure the A4 bond paper 656 reams PhP Office Supplies 5020301000
materials, and equipment availability of Self- 118,080.00 Expenses
for the reproduction of 1st Learning Modules in Ink (black) 189 bottles PhP Office Supplies 5020301000
Quarter SY 2021-2022 Self- all grade levels and all 66,150.00 Expenses
Learning Modules learning areas to be Ink (yellow) 71 bottles PhP Office Supplies 5020301000
distributed to 633 24,850.00 Expenses
learners Ink (magenta) 71 bottles PhP Office Supplies 5020301000
24,850.00 Expenses
Ink (cyan) 71 bottles PhP Office Supplies 5020301000
24,850.00 Expenses
Staple wire 7 boxes PhP 280.00 Office Supplies 5020301000
Expenses
Heavy duty 7 units PhP Semi-Expendable 5020321002
stapler 10,500.00 Machinery and
Equipment Expenses
(Office Equipment)
Printer 2 units PhP Semi-Expendable 5020321003
19,000.00 Machinery and
Equipment Expenses
(ICT Equipment)
Procurement of catering To provide snacks and AM snack 30 PhP Training Expenses 5020201000
services for the conduct of meals to teachers Lunch participants 60,000.00
end of school year In-Service during the school- PM snack for 5 days (PhP 400.00
Training for Teachers based INSET designed x 30
to enhance their participants x
competencies 5 days)
 After the AIP template has been accomplished, summarize the School Operating Budget for July 2021-December 2021 in terms of Months
and Objects of Expenditure (Account Titles).
*Note: the totals must be equal

Summary of the School Operating Budget July 2021-December 2021

Month Budget Account Title Budget

July 2021 Office Supplies Expenses
August 2021 Semi-Expendable Machinery and Equipment Expenses (Office Equipment)
September 2021 Semi-Expendable Machinery and Equipment Expenses (ICT Equipment)
October 2021 Training Expenses
November 2021
December 2021
Total

Total

Prepared by: Checked as to Correctness of Certifying Availability of Approved:

Account Titles and Codes: Allotment:

_________________________________ _________________________________ _________________________________ _________________________________

School Head Bookkeeper In-Charge Budget Officer Schools Division Superintendent
Preparing the Annual Procurement Plan
Below is the template for the Annual Procurement Plan

Annual Procurement Plan

SCHEDULE FOR EACH PROCUREMENT ACTIVITY ESTIMATED

Is this an BUDGET (PhP)
REMARKS
Early SOURCE
PROCUREMENT MODE OF Submission/ (Brief
END- Procurement Advertisement/ OF
PROJECT PROCUREMENT Opening of Notice of Contract Description
USER Activity? Posting of FUNDS Total MOOE CO
Bids/ Award Signing/PO of Project)
(Yes/No) IB/RFQ
Quotations

Prepared by: Approved: Checked for Accounting Purposes: Noted:

_________________________________ _________________________________ _________________________________ _________________________________

School BAC Chair School Head Bookkeeper In-Charge Schools Division Superintendent
(Head of Procuring Entity)
The Annual Procurement Plan must be based on the Annual Implementation Plan

The “Procurement Project” Column of the APP

• If the project or activity is properly stated in the “Project/Activity/Expenditure” Column of the AIP, it can only be copied and pasted to the
“Procurement Project” Column of the APP

Illustration
The “End-User” Column of the APP

• The end-user is usually the one who needs or requests for the resources or is the focal person for a certain project or activity

Example
All teachers needs supplies and materials for the reproduction of SLMs, so a representative such as the teachers’ league president may be
identified as an end-user or the designated chairperson for the school-based INSET may be identified as the end-user for the procurement
of resources needed for the conduct of the INSET
Illustration
SCHEDULE FOR EACH PROCUREMENT ACTIVITY ESTIMATED
Is this an BUDGET (PhP)
REMARKS
Early SOURCE
PROCUREMENT MODE OF Submission/ (Brief
Procurement Advertisement/ OF
PROJECT END-USER PROCUREMENT Opening of Notice of Contract Description
Activity? Posting of FUNDS Total MOOE CO
Bids/ Award Signing/PO of Project)
(Yes/No) IB/RFQ
Quotations

Provision of Teachers’
supplies, League
materials, and President
equipment for
the
reproduction of
1st Quarter SY
2021-2022 Self-
Learning
Modules
Procurement of School
catering INSET
services for the Chairperson
conduct of end
of school year
In-Service
Training for
Teachers
The “Is this an Early Procurement Activity?” Column of the APP

• Early Procurement Activity is only applicable for projects procured through Public Bidding and is done prior to the start of the current fiscal
year. For example, a project for FY 2022, once the GAA FY 2022 is approved, may be procured in FY 2021 short of award, meaning, the
procurement will only be until the post qualification and the contract will be awarded in 2022 yet.
• In most cases, schools do not conduct Early Procurement Activity, so, indicate “NO”

The “Mode of Procurement” Column of the APP

• The mode of procurement refers to how a particular goods or service needed to implement a project will be procured and these modes are
defined and the steps of conducting each mode are described in RA 9184 and its IRR
• While Public Bidding is the default mode of procurement, most schools adopt alternative modes of procurement and the most common of
these alternative modes of procurement adopted by the schools are Shopping and Negotiated Procurement (Small Value Procurement)

GUIDELINES FOR SHOPPING AND SMALL VALUE PROCUREMENT

1. SCOPE AND PURPOSE

These Guidelines shall prescribe the general procedures for procurement through:

a. Shopping of readily available off-the-shelf goods, or ordinary/regular equipment under Section 52.1 of the Implementing Rules and
Regulations (IRR) of Republic Act No. 9184; and

b. Small Value Procurement of goods, infrastructure projects, and consulting services under Section 53.9 of the IRR.

2. GENERAL GUIDELINES
a. The decision to resort to Shopping or Small Value Procurement shall be reflected in the Annual Procurement Plan and must take into
consideration the annual procurement requirements of the item to be procured and other market factors, such as fluctuations in prices.

b. Splitting of contracts is strictly prohibited. Splitting of contracts means the breaking up of contracts into smaller quantities and
amounts, or dividing contract implementation into artificial phases or subcontracts, for the purpose of making it fall below the threshold for
shopping or small value procurement or evading or circumventing the requirement of public bidding.

c. After the decision to resort to Shopping or Small Value procurement has been made, the conduct thereof may be delegated to the
appropriate bureau, committee, or support unit duly authorized by the Bids and Awards Committee.
3. PROCEDURAL GUIDELINES
a. The Request for Quotation (RFQ), indicating the specification, quantity, Approved Budget for the Contract (ABC), and other terms and
conditions of the item to be procured, shall be prepared.

b. The RFQ must also prescribe the manner by which price quotations shall be submitted i.e., by sealed or open quotation, and the deadline
for their submission. In all instances, however, information relating to the examination, evaluation, and comparison of price quotations
shall be kept confidential and should not be disclosed to any other party except to those officially concerned until award of contract.

c. The RFQ shall be sent to at least three (3) suppliers, contractors, or consultants of known qualifications. However, during unforeseen
contingencies requiring immediate purchase under Section 52.1(a) of the IRR, the RFQ may be sent to only one (1) supplier.

d. RFQs shall also be posted for a period of seven (7) calendar days in the Philippine Government Electronic Procurement System (PhilG-
EPS) website, website of the procuring entity, if available, and at any conspicuous place reserved for this purpose in the premises of the
procuring entity. However, in the following instances, this posting requirement shall not be applicable:

i. When there is an unforeseen contingency requiring immediate purchase under Section 52.1(a) of the IRR; or

ii. RFQs with ABCs equal to Fifty Thousand Pesos (Php 50,000.00) and below.

e. After the deadline for submission of price quotations, an Abstract of Quotations shall be prepared setting forth the names of those who
responded to the RFQ, their corresponding price quotations, and the lowest quotation (for goods or infrastructure projects) or highest rated
offer (for consulting services) submitted.

f. For Shopping under Section 52.1 (b), at least three (3) price quotations must be obtained.

g. The deadline for submission may be extended if none or less than the required number of price quotations are received. Extensions of
deadline shall be posted in accord with subparagraph 3(d) of these Guidelines.

h. Award of contract shall be made to the lowest quotation (for goods or infrastructure projects) or, after successful negotiations, the highest
rated offer (for consulting services) which complies with the specifications and other terms and conditions stated in the RFQ.
 i. For information purposes, all awards shall be posted in the PhilG-EPS website, website of the procuring entity, if available, and at any
conspicuous place reserved for this purpose in the premises of the procuring entity except for those with ABCs equal to Fifty Thousand
Pesos (Php 50,000.00) and below.

j. The procuring entity must validate whether it is entering into a contract with a technically, legally and financially capable supplier,
contractor or consultant by requiring the submission of relevant documents or through other means.

The sample projects in the illustration below require different categories of goods and services, thus the mode of procurement will also vary.
The Provision of supplies, materials, and equipment for the reproduction of 1st Quarter SY 2021-2022 Self-Learning Modules may be procured in
two lots: (1) Office Supplies for which the mode of procurement will Shopping; and (2) Semi-Expendable Equipment for which the mode of
procurement will be Negotiated Procurement (Small Value Procurement). For the Procurement of catering services for the conduct of end of school
year In-Service, the mode of procurement will be Negotiated Procurement (Small Value Procurement)
Illustration
SCHEDULE FOR EACH PROCUREMENT ACTIVITY ESTIMATED
Is this an BUDGET (PhP)
REMARKS
Early SOURCE
PROCUREMENT MODE OF Submission/ (Brief
Procurement Advertisement/ OF
PROJECT END-USER PROCUREMENT Opening of Notice of Contract Description
Activity? Posting of FUNDS Total MOOE CO
Bids/ Award Signing/PO of Project)
(Yes/No) IB/RFQ
Quotations

Provision of Teachers’ Shopping (Office

supplies, League Supplies
materials, and President component)
equipment for the
reproduction of Small Value
1st Quarter SY NO Procurement
2021-2022 Self- (Semi-
Learning Modules Expendable
Equipment
component)
Procurement of School
catering services INSET Small Value
for the conduct of Chairperson NO Procurement
end of school
year In-Service
Training for
Teachers
The “Schedule for Each Procurement Activity” Columns

• To reiterate the Procedural Guidelines for Shopping and Small Value Procurement:

RFQs shall also be posted for a period of seven (7) calendar days in the Philippine Government Electronic Procurement System
(PhilG-EPS) website, website of the procuring entity, if available, and at any conspicuous place reserved for this purpose in the premises of
the procuring entity. However, in the following instances, this posting requirement shall not be applicable:

i. When there is an unforeseen contingency requiring immediate purchase under Section 52.1(a) of the IRR; or

ii. RFQs with ABCs equal to Fifty Thousand Pesos (Php 50,000.00) and below. (but nothing is preventing from posting in the PhilGEPS even is
the ABC is below PhP 50,000.00)

Given the timeline that must be observed, it is strongly suggested that the procurement of the resources programmed for a particular month
should begin at least a month before, such that procurement of resources needed for August 2021, for example, should begin in July 2021

Illustration

3rd week 3rd week

2nd week of 3rd week of of July of July
July 2021 July 2021 2021 2021

2nd week of 3rd week of 3rd week 3rd week

July 2021 July 2021 of July of July
2021 2021
The “Source of Fund” Column of the APP

• Unless the school is a recipient of foreign assistance the source of funds of public schools is the Government of the Philippines. Indicate
“GoP” under this column
The “Estimated Budget” Columns of the APP

• If the entries under the “Estimated Cost” Column of the AIP are realistic, they may just be copied and pasted to the “Total” and “MOOE”
columns of the APP; Indicate “N/A” under CO which stands for Capital Outlay.

Illustration:

SCHEDULE FOR EACH PROCUREMENT ACTIVITY ESTIMATED BUDGET

Is this an (PhP)
Notice REMARKS
Early SOURCE
PROCUREMENT MODE OF Submission/ of (Brief
Procurement Advertisement/ OF
PROJECT END-USER PROCUREMENT Opening of Award Contract Description
Activity? Posting of FUNDS Total MOOE CO
Bids/ Signing/PO of Project)
(Yes/No) IB/RFQ
Quotations

Provision of Teachers’ Shopping (Office 2nd week of 3rd week of 3rd 3rd week of GoP PhP Php N/A
supplies, League Supplies July 2021 July 2021 week of July 2021 238,860 238,860
materials, and President component) July
equipment for 2021
the Small Value
reproduction of NO Procurement
1st Quarter SY (Semi-
2021-2022 Self- Expendable
Learning Equipment
Modules component)
Procurement of School 2nd week of 3rd week of 3rd 3rd week of GoP PhP PhP N/A
catering INSET Small Value July 2021 July 2021 week of July 2021 60,000 60,000
services for the Chairperson NO Procurement July
conduct of end 2021
of school year
In-Service
Training for
Teachers
The “Remarks” Column of the APP

• The purpose of the project under the “Purpose” Column of the AIP may be copied and pasted to the “Remarks” Column of the APP and/or
for accounting purposes, a statement against which account the expenses will be charged may also be included
Illustration
SCHEDULE FOR EACH PROCUREMENT ACTIVITY ESTIMATED BUDGET
Is this an (PhP)
REMARKS
Early SOURCE
PROCUREMENT MODE OF Submission/ (Brief
Procurement Advertisement/ Notice OF
PROJECT END-USER PROCUREMENT Opening of Contract Description
Activity? Posting of of FUNDS Total MOOE CO
Bids/ Signing/PO of Project)
(Yes/No) IB/RFQ Award
Quotations

Provision of Teachers’ Shopping (Office 2nd week of 3rd week of 3rd 3rd week of GoP PhP Php N/A To ensure the
availability of
supplies, League Supplies July 2021 July 2021 week of July 2021 238,860 238,860 Self-Learning
materials, and President component) July Modules in all
equipment for 2021 grade levels
the Small Value and all
learning areas
reproduction of NO Procurement to be
1st Quarter SY (Semi- distributed to
2021-2022 Self- Expendable 633 learners;
Charged
Learning Equipment against Office
Modules component) Supplies
Expenses and
Semi-
Expendable
Equipment
Expenses
Procurement of School 2nd week of 3rd week of 3rd 3rd week of GoP PhP PhP N/A To provide
snacks and
catering INSET Small Value July 2021 July 2021 week of July 2021 60,000 60,000 meals to
services for the Chairperson NO Procurement July teachers
conduct of end 2021 during the
of school year school-based
INSET
In-Service designed to
Training for enhance their
Teachers competencies;
Charged
against
Training
Expenses

*Note: Expenses for Utilities, Job Order, and Reimbursement of Travel need not be included in the APP