Revised Implementing Guidelines on the Direct Release, Use, Monitoring and Reporting of MOOE

MAY 2, 2019 DO 008, S. 2019 – REVISED IMPLEMENTING GUIDELINES ON THE DIRECT RELEASE, USE, MONITORING AND REPORTING OF MAINTENANCE AND OTHER OPERATING EXPENSES ALLOCATION OF SCHOOLS, INCLUDING OTHER FUNDS MANAGED BY SCHOOLS

Revised Implementing Guidelines on the Direct Release, Use, Monitoring and Reporting of Maintenance and Other Operating Expenses Allocation of Schools, Including Other Funds Managed by Schools

USES OF SCHOOL MOOE

School MOOE, as defined under the Definition of Terms per Section IV.4of this DO, shall also be used for the following, among others, subject to availability of funds and prioritization of mandatory expense items; and must be in accordance with the existing budgeting, accounting, procurement and auditing rules and regulations:

1. To fund activities as identified in the approved School Improvement Plan (SIP) for implementation in the current year an d as specifically determined in the Annual Implementation Plan (AIP) which shall follow the calendar year format (Annex 1) of the school;
2. To finance expenses pertammg to graduation rites, movmg up or closing ceremonies and recognition activities;
3. To fund supplies, rental and minor repair of tools an d equipment and other consumables for teachers and students deemed necessary in the conduct of classes and learning activities;
4. To fund minor repairs of facilities, building and grounds maintenance necessary for the upkeep of the school (as defined in DepEd Order No. 1, s. 2017 entitled Guidelines on the National Inventory of DepEd PublicSchool Buildings for School Year 2016-2017);
5. To procure semi-expendable property items worth less than PhplS,000.00 (including Technical-Vocational-Livelihood and science classes consumables) as provided in the Government Accounting Manual (GAM) issued by the Commission on Audit; an d
6. In no case shall the school MOOE be used for the procurement of:

• 6.1. School seats, and teacher's tables an d chairs except for school furniture which are not procured/provided by the Central, Regional or School Division Offices. These may include laboratory and workshop furniture;
• 6.2. Textbooks; and
• 6.3. Other supplementary learning resources (SLRs) which include publications, periodicals and review materials.

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