Sunday, January 14, 2018

MOOE - DepED Order No. 12 s. 2014

  1. To fund activities as identified in the approved School Improvement Plan (SIP), for implementation in the current year, and as specifically determined in Annual Implementation Plan of the school
  2. To support expenses for training activities that are selected or designed based on the most critical needs to improve learning outcomes in the school
  3. To pay for expenses for utilities and communications (e.g. electric, water and telephone expenses)
  4. To procure school supplies necessary in classroom teaching
  5. To finance expenses pertaining to graduation rites, not to exceed a cost of Php 250.00 per graduating student
  6. To pay for wages of janitorial and security services
  7. To fund minor school repairs

Elementary School
High School
Every Classroom
Every Teacher
Every Learner

1. Assume that Basey I Central Elementary School has 250 enrolees, 6 teachers, and 5 classrooms:

Applying the fomula, the school’s MOOE would be:

= P40,000 + (P3,000 x 5) + (P4,000×5) + (P200 x 250)

= P125,000

DepEd Statement on the proposed House probe on DepED Order No. 38 s. 2017. The Department of Education (DepEd) duly recognizes the intent of legislators to conduct a probe on the nullified DepEd Order No. 38, series 2017 (DO 38), or  “Further Clarifications to DepED Order Nos. 12 and DepED Order No. 27,s. 2017.”



3. Maintenance and Other Operating Expenses & Capital Outlay Presented by: LEMUEL BALTAZAR ESTRADA

4. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ (MOOE Expense Code 200) – This account includes Traveling expenses, communication services, repair and maintenance, transportation services, supplies and materials, water, illumination and power services, chalk allowance, auditing services, training and seminar expenses. For purchase of supplies, items should not exceed P10, 000.00 as prescribed by COA.

5. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ USES OF SCHOOL MOOE ¢ To pay expenses for utilities (e.g. electric and water expenses); ¢ To procure school supplies necessary in classroom teaching; To pay salaries for janitorial and security services; and ¢ To use for other mandatory expenditures except for the procurement of textbooks and other instructional materials, and school furniture and equipment.

6. LEGAL BASES ¢ a. Department of Budget and Management (DBM) and DepEd Joint Circular No. 2004-1 dated January 01, 2004 entitled Guidelines on the Direct Release of Funds to DepED-Regional Offices and Implementing Units; ¢ b. Section 10, Republic Act No. 9155 (Governance of Basic Education Act of 2001) which provides that the appropriations intended for the regional and field offices (elementary/secondary schools and schools division offices) are to be allocated directly and released immediately by the DBM to the said offices; and

7. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Traveling Expenses – 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 personal baggage or household effects; bus, railroad, airline and steamship fares, tips, transfers, etc., of persons while traveling abroad; charter of boats, launches, automobiles, etc., road tolls, parking fees and all other similar expenses.

8. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Auditing Services – This account includes the amount remitted to the Commission on Audit for auditing services rendered to the agency. ¢ Training and Seminar Expenses – This account includes expenses incurred for participation / attendance of personnel to training and seminars / workshops.

9. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Communication Services – This account includes expenses for communication of messages such as telephone (landline and mobile), internet expenses, wireless and cable charges, satellite and tolls, postage charges and rent of post office boxes.

10. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Repair and Maintenance of Government Facilities – This account includes cost of repairing and maintaining government facilities such as public buildings, roads, bridges, irrigation systems, river control and sea protection works, artesian wells, water supply systems, telegraph lines, radio stations, wharves and other public structures.

11. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Repair and Maintenance of Government Vehicles – This account includes the cost of repairing and maintaining government vehicles. Not included herein are spare parts, gasoline and oil which shall be under Supplies and Materials.

12. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Supplies and Materials – This account includes the cost of all expendable commodities acquired or ordered for immediate use in connection with government operations. ¢ Office Supplies Expenses ¢ Medical, Dental and Laboratory Supplies Expenses ¢ Military, Police and Traffic Supplies Expenses ¢ School Supplies Expenses ¢ Fuel, Oil and Lubricants Expenses ¢ Maintenance Supplies Expenses ¢ Other Supplies Expenses and other expendable property consumed in a function, activity or office.

13. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Rents – This account includes charges for the use of facilities or equipment belonging to others. Examples of these facilities and equipment: offices and grounds, quarters of personnel, arsenal, barracks, warehouses, schoolhouses, office machines, road and other maintenance equipment.

14. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Grants, Subsidies and Contributions – This account includes all aids and contributions in the form of cash or property granted to people, entities or organizations for the purpose of furthering programs or policies adjudged to be in the interest of the government. Examples are: aid for educational purposes, for public health and sanitation and for construction, aid to cultural minorities and contributions to economic development projects.

15. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Water, Illumination and Power Services – This account includes the cost of water and electricity or gas illumination consumed in government facilities.

16. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Fidelity Bond and Insurance Premiums – 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.

17. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Other services – This account includes the cost of all other services which are not otherwise classified under other accounts. Examples are: repairs and maintenance of equipment when done by other government agencies or by private contractors; printing and binding; subscription, money order fees, meal and transportation or motor vehicle allowance for overtime work and election expenses.

18. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) ¢ Petty cash is a small amount of discretionary funds in the form of cash used for expenditures where it is not sensible to make any disbursement by cheque, because of the inconvenience and costs of writing, signing and then cashing the cheque.

19. CAPITAL OUTLAYS (CO) ¢ are appropriations spent for the purchase of goods and services, the benefits of which extend beyond the fiscal year and which add to the assets of government.

20. CAPITAL OUTLAY ¢ Land and Land Improvements Outlay – This account includes the cost of rights to land ownership and the permanent improvements to land such as filling, draining, grading, surveying and planting of trees

21. CAPITAL OUTLAY ¢ Investment Outlay – This account includes cost investment in stock, bonds or other securities of government and private corporations, associations or political subdivisions.

22. CAPITAL OUTLAY ¢ Buildings and Structures Outlay – This account includes the cost of building structures, purchased or constructed and permanent improvements thereto.

23. CAPITAL OUTLAY ¢ Furniture, Fixture, Equipment and Books Outlay – This account includes furniture, fixtures, equipment and books whose serviceable life is more than one year and which adds to the assets of the government.


25. DEPED BUDGET FOR 2012 ¢ The budget of the Department of Education (DepEd) has been increased by 15 percent, from P207 billion in 2011 to P238.8 billion in 2012. ¢ Education Secretary Armin Luistro said the DepEd is gearing up to prepare the Philippine educational system for the eventual rollout of the K to 12 program. ¢ The increased budget will allow the DepEd to build more classrooms and hire additional teachers, among other critical needs.

26. BUDGET OF SELECTED SCHOOLS/UNIVERSITIES 2012 ¢ DepEd Calumpang NHS ¢ PS 10,297,000.00 ¢ MOOE 707,000.00 ¢ DepEd Dayap NHS ¢ PS 19,266,000.00 ¢ MOOE 1,231,000.00 ¢ DepEd PGMNHS ¢ PS 68,684,000.00 ¢ MOOE 4,984,000.00 ¢ SUC - LSPU ¢ PS 130,513,000.00 ¢ MOOE 24,506,000.00

27. VAT VS NON-VAT VAT ¢ 6% ¢ Computation is 5% and 1 % / 112% ¢ Coverage: ¢ Services and Goods ¢ Ex. MERALCO & PLDT Non – VAT ¢ 5% ¢ Direct Computation ¢ Coverage: ¢ Services and Goods ¢ Exemption: ¢ FLECO


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