This document summarizes key terms, concepts, and regulations from the DECS Manual regarding the Department of Education, Culture and Sports (DECS, now DepEd) in the Philippines. Some highlights include:
- The DECS was established through various acts starting in 1901 and underwent several name changes over time.
- It describes the organizational structure of DECS including the roles of the Secretary, Undersecretaries, Assistant Secretaries, and other units.
- Regulations and guidelines are provided for basic education including elementary, secondary, non-formal, and pre-school education. Curricular programs, subject offerings, and policies on student groups are summarized.
- Health, nutrition, management information systems, and
Teaching Strategies, Approaches and Methods Under DepEd K-12 CurriculumDepEd
Teaching Strategies, Approaches and Methods Under DepEd K-12 Curriculum. Here are the basis of Deped on what the teachers will use in teaching strategies.Check out my youtube channel at www.youtube.com/TitserEnzymeTV and looking for sponsorship at my teaching.
Learning action cell plan of science teachers of esperidion f. encabo I memorial high school. Entails lots of programs and activities for one school year.
Teaching Strategies, Approaches and Methods Under DepEd K-12 CurriculumDepEd
Teaching Strategies, Approaches and Methods Under DepEd K-12 Curriculum. Here are the basis of Deped on what the teachers will use in teaching strategies.Check out my youtube channel at www.youtube.com/TitserEnzymeTV and looking for sponsorship at my teaching.
Learning action cell plan of science teachers of esperidion f. encabo I memorial high school. Entails lots of programs and activities for one school year.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
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June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Model Attribute Check Company Auto PropertyCeline George
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
BÀI TẬP BỔ TRỢ TIẾNG ANH GLOBAL SUCCESS LỚP 3 - CẢ NĂM (CÓ FILE NGHE VÀ ĐÁP Á...
DECS-SERVICE-MANUAL-REVIEWER.doc
1. REVIEW MANUAL of the DECS MANUAL, 2000
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
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
2. 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.
3. 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.
4. 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.
5. 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.
6. 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
o Regional Division Science High School
7. 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).
o Science and Technology High School
It equips highly qualified learners with knowledge, skills and attitudes relative to science
and technology.
o 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
8. 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)
9. 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.
10. 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
11. 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
12. 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.
13. 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 Orders
These are issuances on policies, guidelines, or regulations which are generally permanent in nature and
are in effect until rescinded.
6. DECS 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
14. 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.
15. 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.
16. 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:
17. 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”.
18. 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.
19. 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
20. 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.
21. 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.
22. 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.
23. 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 1998)
24. 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.
25. 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.
26. 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
27. 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.
28. 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
29. 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 shallbe 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
30. 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.
31. CHAPTER 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.
32. 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 main walk, 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.
33. 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.
34. 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.
35. 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.
36. 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,
37. 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.