This document outlines DepEd Order No. 15 s. 2020 which provides supplementary guidelines for schools on managing and using Maintenance and Other Operating Expenses (MOOE) allocation to support the implementation of the Basic Education Learning Continuity Plan during the COVID-19 pandemic. It defines MOOE expenditure categories and permissible uses of MOOE funds based on the approved School Improvement Plan. It also specifies reporting requirements for principals/school heads on sources and uses of school funds to promote transparency and accountability.

1. SCHOOL FINANCE &
EDUCATIONAL LEGISLATION
DEPED
ORDER
NO. 15 S.

2. SCHOOL FINANCE &
EDUCATIONAL LEGISLATION
DEPED
ORDER NO.

3. 15 S.2020
JUMBLED
BSIAC EDUCAIONT
LNINGEAR CONTNUIITY LANP

4. Refers to the roadmap/ framework developed by
the DepEd using participatory approach to
provide guidance on how to deliver education in
this time of crisis
BASIC EDUCATION-
LEARNING
CONTINUITY PLAN
Refers to the roadmap/ framework developed by

5. the DepEd using participatory approach to
provide guidance on how to deliver education in
this time of crisis
YABANINHA OT EHAL AS
EON CAT
Republic Act No. 14469
refers to the law enacted by the Congress in March
2020 granting the President a temporary authority to

6. carry out tasks to implement measures to mitigate, if
not contain transmission of COVID 19.....
BAYANIHAN TO HEAL AS
ONE ACT
Republic Act No. 14469
refers to the law enacted by the Congress in March
2020 granting the President a temporary authority to
carry out tasks to implement measures to mitigate,

7. if not contain transmission of COVID 19.....
comumniyttinquarane
Refers to restriction of
movement within, into or
out of the area of

8. quarantine
communityquaratine
Refers to restriction of
movement
within, into or

9. out of the area of
quarantine
omst enesstial arnleing
tecompencies
Refers to the knowledge,
understanding, skills and attitudes

10. that the students need to
demonstrate in every lesson and/or
learning activity.
most essential
learning
competencies

11. understanding, skills and attitudes
that the students need to
demonstrate in every lesson and/or
learning activity.
DepEd Order No. 15, s. 2020 –

13. The Department of Education (DepEd) issues
the enclosed Supplementary Guidelines on

14. Managing Maintenance and Other Operating
Expenses Allocation for Schools to Support
the Implementation of Basic Education
Learning Continuity Plan in Time of COVID-19
Pandemic.
WHATIS MOOE?
3 EXPENDITURE CATEGORIES

15. 1. 2. 3.
PERSONNEL OUTLAY
SERVICES
CAPITAL
MOOE

16. USES OF MOOE

17. 1)TO FUND ACTIVITIES AS IDENTIFIED IN THEAPPROVED
SCHOOLIMPROVEMENTPLAN (SIP)FOR IMPLEMENTATION IN
THE CURRENTYEAR AND AS SPECIFICALLYDETERMINED IN THE
ANNUALIMPLEMENTATION PLAN (AIP)WHICH SHALLFOLLOW
THE CALENDAR YEAR FORMAT(ANNEX 1)OF THE SCHOOL;

21. USES OF MOOE
2)TO FINANCE EXPENSES PERTAININGTO GRADUATION
RITES,MOVINGUP OR CLOSINGCEREMONIES AND
RECOGNITION ACTIVITIES;
USES OF MOOE

22. 3) TO FUND SUPPLIES, RENTAL AND MINOR REPAIR
OF TOOLSAND EQUIPMENTAND OTHER
CONSUMABLES FOR TEACHERS AND STUDENTS
DEEMED NECESSARY IN THE CONDUCT OF CLASSES
AND LEARNINGACTIVITIES;
USES OF MOOE

23. 4) TO FUND MINOR REPAIRS OF FACILITIES, BUILDING AND GROUNDS
MAINTENANCE NECESSARYFOR THE UPKEEP OF THE SCHOOL(AS
DEFINED IN DEPED ORDER NO. 1,S.2017 ENTITLED GUIDELINES ON
THE NATIONALINVENTORYOF DEPED PUBLIC SCHOOLBUILDINGS
FOR SCHOOLYEAR 2016-2017);
USES OF MOOE

24. 5)TO PROCURE SEMI-EXPENDABLE PROPERTY ITEMS WORTH LESS
THAN PHP15,000.00 (INCLUDING
TECHNICAL-V
C
MANUAL(GAM)ISSUED BYTHE COMMISSION ON AUDIT
IN NO CASE SHALLTHE SCHOOL
MOOE BE USED FOR THE

25. PROCUREMENTOF:
1.SCHOOL SEATS,AND TEACHER’S TABLESAND CHAIRS EXCEPT FOSCHOOL
FURNITURE WHICHARE NOT PROCURED/PROVIDED BY THE CENTRAL,
REGIONAL OR SCHOOL DIVISION OFFICES. THESE MAY INCLUDE LABORATORY
AND WORKSHOP FURNITURE;
2. TEXTBOOKS;AND
3.OTHER SUPPLEMENTARY LEARNING RESOURCES (SLRS) WHICH INCLUDE
PUBLICATIONS, PERIODICALSAND REVIEW MATERIALS.

26. REPORTING
R
P
E
RIN
Q
CIPA
U
LS/
I
S
R
CHO
E
OL
M
HEA
E
DS
N
/TEA
T
CH
S
ERS-IN
CHARGE SHALL:
1. Declare all sources of funding of the school, which include school
MOOE allocation, private donations, grants from development partners,
funding support from local government units (i.e. Special Education
Fund) and other government agencies, funding support from local

27. stakeholders such as School Governing Councils (SGC), Parent-Teacher
Associations (PTA), civil society organizations (CSO), alumni
associations, revenue from school canteenoperations, and other income
generated from the disposal of assets, rent, or collection of fees as per
applicable provisions of the General Appropriations Act. Thereport on
sources and uses of school funds shall include not only the amounts of
funding received by the school but also details on quantity and
description, if such donations are received in kind;
PRINCIPALS/SCHOOL HEADS/TEACHERS-IN
CHARGE SHALL:
2.OUTLINE THE INTENDED UTILIZATION OF THEABOVEMENTIONED

28. FUNDS, INCLUDING THE TIMING OF SUCHUTILIZATION OF FUNDS
OR DONATIONS IN KIND, CONSISTENT WITH ITS SIP
, IN ITS REPORT
ON SOURCES AND USES OF SCHOOLFUNDS;
PRINCIPALS/SCHOOL HEADS/TEACHERS-IN
CHARGE SHALL:
3.ENSURE THATALLPROCUREMENT USING THE SCHOOL FUNDS CONFORM TO
THE PROVISIONS OF REPUBLIC ACT NO. 9184. THE REPORT ON SOURCES AND
USE OF SCHOOL FUNDS SHALL INCLUDE THENAMES OF SUPPLIERS AND
SERVICE PROVIDERS WHERE THERE IS PROCUREMENT OF GOODS AND
SERVICES AGAINSTSCHOOLFUNDS;

29. PRINCIPALS/SCHOOL HEADS/TEACHERS-IN
CHARGE SHALL:
4.POSTINFORMATION ON THE SOURCES,INTENDED USEAND
ACTUALUTILIZATION OF SCHOOLFUNDS IN THE
TRANSPARENCY BOARD THATMUST BE PUBLICLYACCESSIBLE
AND MUSTBE UPDATED EVERYTHREE (3)MONTHS;
REMINDER: IN ACCORDANCE WITH RA 9485 (ANTI-RED TAPE ACT OF 2007), SCHOOLS ARE
MANDATED BY LAW TO HAVE A TRANSPARENCY BOARD ON MOOE POSTING ALL SCHOOL
EXPENDITURES USINGTHEALLOCATED FUNDS.

30. PRINCIPALS/SCHOOL HEADS/TEACHERS-IN
CHARGE SHALL:
5.USINGTHE SCHOOLREPORTCARD,FORMALLY
COMMUNICATE/PRESENT THE SOURCES AND USES OF SCHOOL FUNDS TO THE
FOLLOWING STAKEHOLDERS; (A)FACULTYAND STAFF OF THE SCHOOL, (B)THE
PTA,(C)THE SGC,AND (D)LOCAL STAKEHOLDERS WHOAREACTIVE PARTNERS
OF THE SCHOOL (I.E.BARANGAY OFFICIALS, CSO GROUPS, ALUMNI
ASSOCIATION) IN ACCORDANCE WITH DEPED ORDER NO. 44, S.2015
‘GUIDELINES ON THE ENHANCED SCHOOL IMPROVEMENT PLANNING (SIP)
PROCESS AND THE SCHOOLREPORTCARD (SRC);

31. PENALTY CLAUSE
1)ANY DEPED PERSONNELWHO WILLVIOLATEANY PROVISION OF
T
DEPED ORDER NO. 49,S. 2006, OTHERWISE KNOWN AS THE “REVISED
RULES OF PROCEDURE OF THE DEPARTMENT OF EDUCATION IN
ADMINISTRATIVE CASES”, WITHOUT PREJUDICE TO OTHER LEGAL
REMEDIES AVAILABLE TO THE GOVERNMENT
.

41. COMPUTATION OF PUBLIC
SCHOOLS MOOE –
BONCODIN FORMULAFOR
FISCALYEAR 2022

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