Guidelines and Procedures for the Utilization of MOOE (DepEd Order No. 12, s. 2014
The DepEd Special Education Fund Joint Circular No.1 , s. 2017
School Based Management Grant
The document discusses Loyola University's purchasing policies and procedures. It outlines the different procurement mechanisms available, including purchase requisitions, check requisitions, and procurement cards. It provides examples of appropriate uses for each. The document also discusses sustainability considerations, prequalified supplier programs, and purchasing locations and contacts.
Aurora C. Pascua has over 10 years of experience in accounting, auditing, and education. She received a Bachelor's degree in Accountancy and has held various roles such as Accounting Clerk, Junior Auditor, Back Office Liaison Specialist, and Substitute Teacher. She is proficient in MS Office, SAP, Oracle, and other accounting software and has worked with companies like KForce Global Solutions, Tricom Dynamics, and TSPI Development Corporation.
This document provides an overview of research grant and expense management procedures. It outlines the objectives of research finance training and explains the need to comply with internal and external regulations. It describes eligible expense categories like compensation, travel, equipment and supplies. Guidelines are provided for completing expense forms, establishing accounts, and meeting timelines. Web resources with additional policies and procedures are also referenced. The overall aim is to help faculty understand rules for processing paperwork and expenses associated with research grants.
This document summarizes the monitoring process for districts' Highly Capable Programs (HCP) during the 2013-14 school year. It outlines that (1) districts in certain ESD regions, large districts, and those on the at-risk list will have their HCP reviewed, (2) districts using a transition year to develop their K-12 HCP will have a modified review allowing for work in progress, and (3) there are 15 HCP items that will be reviewed covering areas such as identification procedures, program services, and evaluation. Contact information is provided for questions.
Presentation at Chattogram Workshop -2nd ISM on 15 Sep 2022.pptxSayem12
The Accelerating & Strengthening Skills for Economic Transformation (ASSET) Project aims to equip Bangladeshi youth with skills relevant to future jobs, improve the skills development ecosystem, and enhance labor market outcomes for women and disadvantaged groups. The project will provide institutional development grants to public and private technical training institutes to help upgrade facilities and curriculum. Institutes must meet eligibility criteria to qualify for grants, which will be used to implement approved institutional development plans focused on improving training quality and effectiveness. Strict financial management and procurement procedures will oversee use of grant funds to ensure accountability.
The document provides an overview and agenda for a training on FY2008 budget preparation at Eastern Kentucky University. It discusses the importance of the budget process and participation. It outlines the budget cycle and timeline, areas that should and should not participate in the budget process, and changes being implemented for FY2008 including line item budgets, pooled budgets, and capital pools. Components of budget preparation like revenue, positions, funding requests, and the preparation process are also summarized.
Kathy Georgiadis has over 20 years of experience in various administrative and accounting roles. She has strong skills in accounts payable, accounts receivable, data entry, bookkeeping, and office administration. She is proficient in using various accounting software programs including MYOB, MRI, EDSAS, and Excel. Kathy aims to provide efficient customer service and administrative support to employers.
The document discusses Loyola University's purchasing policies and procedures. It outlines the different procurement mechanisms available, including purchase requisitions, check requisitions, and procurement cards. It provides examples of appropriate uses for each. The document also discusses sustainability considerations, prequalified supplier programs, and purchasing locations and contacts.
Aurora C. Pascua has over 10 years of experience in accounting, auditing, and education. She received a Bachelor's degree in Accountancy and has held various roles such as Accounting Clerk, Junior Auditor, Back Office Liaison Specialist, and Substitute Teacher. She is proficient in MS Office, SAP, Oracle, and other accounting software and has worked with companies like KForce Global Solutions, Tricom Dynamics, and TSPI Development Corporation.
This document provides an overview of research grant and expense management procedures. It outlines the objectives of research finance training and explains the need to comply with internal and external regulations. It describes eligible expense categories like compensation, travel, equipment and supplies. Guidelines are provided for completing expense forms, establishing accounts, and meeting timelines. Web resources with additional policies and procedures are also referenced. The overall aim is to help faculty understand rules for processing paperwork and expenses associated with research grants.
This document summarizes the monitoring process for districts' Highly Capable Programs (HCP) during the 2013-14 school year. It outlines that (1) districts in certain ESD regions, large districts, and those on the at-risk list will have their HCP reviewed, (2) districts using a transition year to develop their K-12 HCP will have a modified review allowing for work in progress, and (3) there are 15 HCP items that will be reviewed covering areas such as identification procedures, program services, and evaluation. Contact information is provided for questions.
Presentation at Chattogram Workshop -2nd ISM on 15 Sep 2022.pptxSayem12
The Accelerating & Strengthening Skills for Economic Transformation (ASSET) Project aims to equip Bangladeshi youth with skills relevant to future jobs, improve the skills development ecosystem, and enhance labor market outcomes for women and disadvantaged groups. The project will provide institutional development grants to public and private technical training institutes to help upgrade facilities and curriculum. Institutes must meet eligibility criteria to qualify for grants, which will be used to implement approved institutional development plans focused on improving training quality and effectiveness. Strict financial management and procurement procedures will oversee use of grant funds to ensure accountability.
The document provides an overview and agenda for a training on FY2008 budget preparation at Eastern Kentucky University. It discusses the importance of the budget process and participation. It outlines the budget cycle and timeline, areas that should and should not participate in the budget process, and changes being implemented for FY2008 including line item budgets, pooled budgets, and capital pools. Components of budget preparation like revenue, positions, funding requests, and the preparation process are also summarized.
Kathy Georgiadis has over 20 years of experience in various administrative and accounting roles. She has strong skills in accounts payable, accounts receivable, data entry, bookkeeping, and office administration. She is proficient in using various accounting software programs including MYOB, MRI, EDSAS, and Excel. Kathy aims to provide efficient customer service and administrative support to employers.
This document summarizes a training session on budget preparation and management for research grants. It covers:
1) Reading guidelines and evaluating budget needs to ensure costs are allowable and fit the project scope.
2) Elements of a budget including direct costs like salaries, fringe benefits, equipment, and indirect costs. It also discusses justifying costs and calculating fringe rates.
3) Special requirements funders may have around cost sharing, travel, F&A limits, and prohibited cost categories. The training stresses starting early, asking for help, and incorporating the budget into the proposal.
This document discusses bidding procedures, performance bonds, school budgets, and facilities maintenance planning. It addresses why districts bid projects, expenditure limits, types of bids, how performance bonds work, key factors in budgeting, the difference between operations & maintenance and capital budgets, tools for budget making like templates and surveys, and future cost considerations. It also outlines the annual budget timeline and process if the budget is defeated.
This document outlines the procedures for allocating and managing funds from the Punjab School Improvement Program (PMIU) according to the National School Budget (NSB) policy. Key points include:
- Funds will be allocated to schools based on the NSB formula and deposited directly into school council accounts.
- Schools must develop a School Based Action Plan (SBAP) outlining objectives, needs assessment, cost estimates, and budget.
- Funds can only be spent on items listed in the NSB policy and outlined in the SBAP. Expenditures will be closely monitored and reported on by the school council.
- A thorough accounting process is described including cash books, inventory registers, budget
This document outlines the process for schools in Punjab, Pakistan to receive and utilize funds from the Punjab Government's Non-Salary Budget (NSB) program. It details the 7 stages of developing a School Based Action Plan (SBAP) including analyzing the school's current situation, identifying objectives, determining needs, estimating costs, preparing a budget, implementing the plan, and monitoring and reporting progress. The goal is to improve school environments and outcomes using the funds according to the NSB policy guidelines around cleanliness, facilities, and student retention. Schools must properly account for the funds, allow audits, and have flexibility to revise budgets and plans over time as needed.
Natalie Hereford is seeking a management position where she can advance her career. She has over 7 years of experience in finance, customer service, and administrative roles. Her resume highlights skills in data entry, account maintenance, research, and investigations. She is proficient in various software programs and seeks to contribute to team projects.
An auditor summarized the key points from the document:
1. The document discusses what audits occur at Boston University, what auditors examine, and various compliance categories. It provides examples of recent audits that found issues.
2. The stages of an audit are described, from initial notification to the conclusion report. Auditors may perform on-site visits or desk reviews.
3. Examples of documentation provided to auditors are outlined for categories like allowable costs, cost transfers, period of performance, and subrecipient monitoring. The document also reviews award statuses.
An audit presentation provided information about BU's audit process and compliance. Audits can occur 5-10 times per year by external funders to ensure proper use and accountability of funds. Auditors examine allowable costs, cost transfers, period of performance, subrecipient monitoring, and other compliance categories. Documentation must support all expenses. Presenters provided examples of past audit findings and discussed establishing internal controls to be prepared for audits. Attendees brainstormed ways departments can self-audit and ensure ongoing compliance. Any sponsor inquiries should be directed to the research compliance office.
An audit presentation provided information about BU's audit process and compliance. Audits can occur 5-10 times per year and review allowable costs, effort reporting, subrecipient monitoring, and other compliance categories. Documentation like invoices, cost transfers, and subaward agreements must be provided and may identify issues like missing approvals, expenses outside the period of performance, or lack of subrecipient risk assessments. Departments can help by implementing controls like record retention policies and acting as their own internal auditors to check for compliance issues. The presentation aimed to help staff understand an auditor's perspective to minimize issues during future audits.
This document provides guidelines and procedures for budgets, expenditures, reimbursements, collections and other financial matters for student unions and clubs at the National University of Singapore for the 2010-2011 academic year. It outlines policies for topics such as submitting budget requests, using accumulated surplus funds, making purchases and payments, collecting money, claiming transportation expenses, and keeping minutes. The document directs readers to the Office of Student Affairs and Office of Financial Services websites for additional details and forms.
The document provides contact information for various finance-related tasks and programs within the School of Biological Sciences, including:
- Faculty research and travel awards and graduate travel awards administered by Michael Soo-Hoo and the Dean's office.
- TA allocations which are reviewed and approved by associate deans.
- Several recharge facilities like the machine shop, copy center, and autoclave overseen by various supervisors and backed up by Michael Soo-Hoo and Debbie Lee.
- The salary exchange program which allows faculty to charge up to 33% of their time to extramural funds with approval from chairs and the dean.
- The contract and grants proposal review process
The 2016 audit guide introduces new requirements for audits of schools that participate in federal student aid programs. It requires auditors to sample a minimum of 60 student files for schools with over 250 students, increases the detail required for examining administrative capabilities, and strengthens the assessment of gainful employment compliance. The guide is over 50% larger than the previous 2000 version. Auditors must submit reports through the eZ-Audit system and retain documentation for a minimum of five years.
Karen Martins has over 21 years of experience working in various administrative and clerical roles for Corrective Services NSW. She has experience in areas such as procurement, finance, records management, asset management, and executive assistance. Her resume provides details of her work history and roles within Corrective Services NSW since 1995. It also outlines her skills including experience with various computer systems, event planning, website content management, and project administration.
The document discusses the importance of budget planning for hospitals and healthcare organizations, noting that a budget serves as a guide for allocating resources and activities to effectively meet organizational objectives. It provides details on the various steps in the budget planning process, from identifying needs and setting objectives to preparing expense reports and evaluating budgets. The document also outlines common categories for healthcare budgets such as salaries, supplies, utilities, and capital expenditures, as well as recurring vs. non-recurring expenses.
The document provides an overview of the University of Minnesota's annual operating budget for fiscal year 2009-2010, which totaled $2.9 billion. It discusses sources of revenue including state appropriations, tuition, sponsored funds, and other income sources. The budget is distributed across academic and support units for purposes like instruction, research, student services, and facilities maintenance. The university uses a Responsibility Center Management budget model where units generate and retain most of their own revenues and are allocated costs for central services.
The CMS Innovation Center held the eighth in a series of webinars about the Health Care Innovation Awards Round Two on Wednesday, July 24, 2013 from 1:00–2:00pm EDT to provide technical assistance on submitting an application.
- - -
CMS Innovations
http://innovations.cms.gov
We accept comments in the spirit of our comment policy:
http://newmedia.hhs.gov/standards/comment_policy.html
CMS Privacy Policy
http://cms.gov/About-CMS/Agency-Information/Aboutwebsite/Privacy-Policy.html
This document provides a summary of qualifications and experience for a job applicant seeking a position in a service-oriented field. The applicant has various certificates in events management, project management, supervisory leadership, financial accounting, and is currently studying internal auditing. Experience includes administration roles in local government facilities management, finance, insurance, assets, projects, and events coordination. Relevant skills include communication, problem solving, attention to detail, and experience supervising staff.
Stephen Kenneally has over 15 years of experience working in accounting, internal auditing, and tax preparation roles. He holds degrees in accounting and information technology from Cork Institute of Technology. Currently he works as an Internal Auditor for the Health Service Executive, where he performs audits, analyzes data, and tracks implementation of audit recommendations. He also has experience preparing tax returns and managing accounts payable.
Lisa West has over 19 years of experience in supply chain management and procurement. She is currently the Director of Strategic Sourcing at Jones Lang LaSalle, where she has developed and implemented sourcing strategies saving millions of dollars for clients such as UTC, Honeywell, and Wells Fargo. Previously she held director roles at CBRE developing sourcing programs and saving over $10 million through competitive bidding and negotiations. She has expertise in categories such as facilities services, office products, and construction.
Job description for Medical Administrator.Adele Dumas
The document outlines the key deliverables and duties of a procurement assistant role for a medical department, which include:
1) Attending procurement and finance meetings, handling phone calls and reception duties, assisting with parking permits and retrieving files.
2) Procurement duties like requesting quotes, selecting and ordering stock, and ensuring contracts and purchase orders are in place.
3) Supplier account duties such as collecting invoices, following up on payments, and resolving queries.
4) Additional administrative, financial, and secretarial duties in support of the medical department and management team.
This document summarizes a training session on budget preparation and management for research grants. It covers:
1) Reading guidelines and evaluating budget needs to ensure costs are allowable and fit the project scope.
2) Elements of a budget including direct costs like salaries, fringe benefits, equipment, and indirect costs. It also discusses justifying costs and calculating fringe rates.
3) Special requirements funders may have around cost sharing, travel, F&A limits, and prohibited cost categories. The training stresses starting early, asking for help, and incorporating the budget into the proposal.
This document discusses bidding procedures, performance bonds, school budgets, and facilities maintenance planning. It addresses why districts bid projects, expenditure limits, types of bids, how performance bonds work, key factors in budgeting, the difference between operations & maintenance and capital budgets, tools for budget making like templates and surveys, and future cost considerations. It also outlines the annual budget timeline and process if the budget is defeated.
This document outlines the procedures for allocating and managing funds from the Punjab School Improvement Program (PMIU) according to the National School Budget (NSB) policy. Key points include:
- Funds will be allocated to schools based on the NSB formula and deposited directly into school council accounts.
- Schools must develop a School Based Action Plan (SBAP) outlining objectives, needs assessment, cost estimates, and budget.
- Funds can only be spent on items listed in the NSB policy and outlined in the SBAP. Expenditures will be closely monitored and reported on by the school council.
- A thorough accounting process is described including cash books, inventory registers, budget
This document outlines the process for schools in Punjab, Pakistan to receive and utilize funds from the Punjab Government's Non-Salary Budget (NSB) program. It details the 7 stages of developing a School Based Action Plan (SBAP) including analyzing the school's current situation, identifying objectives, determining needs, estimating costs, preparing a budget, implementing the plan, and monitoring and reporting progress. The goal is to improve school environments and outcomes using the funds according to the NSB policy guidelines around cleanliness, facilities, and student retention. Schools must properly account for the funds, allow audits, and have flexibility to revise budgets and plans over time as needed.
Natalie Hereford is seeking a management position where she can advance her career. She has over 7 years of experience in finance, customer service, and administrative roles. Her resume highlights skills in data entry, account maintenance, research, and investigations. She is proficient in various software programs and seeks to contribute to team projects.
An auditor summarized the key points from the document:
1. The document discusses what audits occur at Boston University, what auditors examine, and various compliance categories. It provides examples of recent audits that found issues.
2. The stages of an audit are described, from initial notification to the conclusion report. Auditors may perform on-site visits or desk reviews.
3. Examples of documentation provided to auditors are outlined for categories like allowable costs, cost transfers, period of performance, and subrecipient monitoring. The document also reviews award statuses.
An audit presentation provided information about BU's audit process and compliance. Audits can occur 5-10 times per year by external funders to ensure proper use and accountability of funds. Auditors examine allowable costs, cost transfers, period of performance, subrecipient monitoring, and other compliance categories. Documentation must support all expenses. Presenters provided examples of past audit findings and discussed establishing internal controls to be prepared for audits. Attendees brainstormed ways departments can self-audit and ensure ongoing compliance. Any sponsor inquiries should be directed to the research compliance office.
An audit presentation provided information about BU's audit process and compliance. Audits can occur 5-10 times per year and review allowable costs, effort reporting, subrecipient monitoring, and other compliance categories. Documentation like invoices, cost transfers, and subaward agreements must be provided and may identify issues like missing approvals, expenses outside the period of performance, or lack of subrecipient risk assessments. Departments can help by implementing controls like record retention policies and acting as their own internal auditors to check for compliance issues. The presentation aimed to help staff understand an auditor's perspective to minimize issues during future audits.
This document provides guidelines and procedures for budgets, expenditures, reimbursements, collections and other financial matters for student unions and clubs at the National University of Singapore for the 2010-2011 academic year. It outlines policies for topics such as submitting budget requests, using accumulated surplus funds, making purchases and payments, collecting money, claiming transportation expenses, and keeping minutes. The document directs readers to the Office of Student Affairs and Office of Financial Services websites for additional details and forms.
The document provides contact information for various finance-related tasks and programs within the School of Biological Sciences, including:
- Faculty research and travel awards and graduate travel awards administered by Michael Soo-Hoo and the Dean's office.
- TA allocations which are reviewed and approved by associate deans.
- Several recharge facilities like the machine shop, copy center, and autoclave overseen by various supervisors and backed up by Michael Soo-Hoo and Debbie Lee.
- The salary exchange program which allows faculty to charge up to 33% of their time to extramural funds with approval from chairs and the dean.
- The contract and grants proposal review process
The 2016 audit guide introduces new requirements for audits of schools that participate in federal student aid programs. It requires auditors to sample a minimum of 60 student files for schools with over 250 students, increases the detail required for examining administrative capabilities, and strengthens the assessment of gainful employment compliance. The guide is over 50% larger than the previous 2000 version. Auditors must submit reports through the eZ-Audit system and retain documentation for a minimum of five years.
Karen Martins has over 21 years of experience working in various administrative and clerical roles for Corrective Services NSW. She has experience in areas such as procurement, finance, records management, asset management, and executive assistance. Her resume provides details of her work history and roles within Corrective Services NSW since 1995. It also outlines her skills including experience with various computer systems, event planning, website content management, and project administration.
The document discusses the importance of budget planning for hospitals and healthcare organizations, noting that a budget serves as a guide for allocating resources and activities to effectively meet organizational objectives. It provides details on the various steps in the budget planning process, from identifying needs and setting objectives to preparing expense reports and evaluating budgets. The document also outlines common categories for healthcare budgets such as salaries, supplies, utilities, and capital expenditures, as well as recurring vs. non-recurring expenses.
The document provides an overview of the University of Minnesota's annual operating budget for fiscal year 2009-2010, which totaled $2.9 billion. It discusses sources of revenue including state appropriations, tuition, sponsored funds, and other income sources. The budget is distributed across academic and support units for purposes like instruction, research, student services, and facilities maintenance. The university uses a Responsibility Center Management budget model where units generate and retain most of their own revenues and are allocated costs for central services.
The CMS Innovation Center held the eighth in a series of webinars about the Health Care Innovation Awards Round Two on Wednesday, July 24, 2013 from 1:00–2:00pm EDT to provide technical assistance on submitting an application.
- - -
CMS Innovations
http://innovations.cms.gov
We accept comments in the spirit of our comment policy:
http://newmedia.hhs.gov/standards/comment_policy.html
CMS Privacy Policy
http://cms.gov/About-CMS/Agency-Information/Aboutwebsite/Privacy-Policy.html
This document provides a summary of qualifications and experience for a job applicant seeking a position in a service-oriented field. The applicant has various certificates in events management, project management, supervisory leadership, financial accounting, and is currently studying internal auditing. Experience includes administration roles in local government facilities management, finance, insurance, assets, projects, and events coordination. Relevant skills include communication, problem solving, attention to detail, and experience supervising staff.
Stephen Kenneally has over 15 years of experience working in accounting, internal auditing, and tax preparation roles. He holds degrees in accounting and information technology from Cork Institute of Technology. Currently he works as an Internal Auditor for the Health Service Executive, where he performs audits, analyzes data, and tracks implementation of audit recommendations. He also has experience preparing tax returns and managing accounts payable.
Lisa West has over 19 years of experience in supply chain management and procurement. She is currently the Director of Strategic Sourcing at Jones Lang LaSalle, where she has developed and implemented sourcing strategies saving millions of dollars for clients such as UTC, Honeywell, and Wells Fargo. Previously she held director roles at CBRE developing sourcing programs and saving over $10 million through competitive bidding and negotiations. She has expertise in categories such as facilities services, office products, and construction.
Job description for Medical Administrator.Adele Dumas
The document outlines the key deliverables and duties of a procurement assistant role for a medical department, which include:
1) Attending procurement and finance meetings, handling phone calls and reception duties, assisting with parking permits and retrieving files.
2) Procurement duties like requesting quotes, selecting and ordering stock, and ensuring contracts and purchase orders are in place.
3) Supplier account duties such as collecting invoices, following up on payments, and resolving queries.
4) Additional administrative, financial, and secretarial duties in support of the medical department and management team.
Similar to EDMA 504_CUNANAN RYAN AUGUSTO_10292022.pptx (20)
This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
हिंदी वर्णमाला पीपीटी, hindi alphabet PPT presentation, hindi varnamala PPT, Hindi Varnamala pdf, हिंदी स्वर, हिंदी व्यंजन, sikhiye hindi varnmala, dr. mulla adam ali, hindi language and literature, hindi alphabet with drawing, hindi alphabet pdf, hindi varnamala for childrens, hindi language, hindi varnamala practice for kids, https://www.drmullaadamali.com
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1. Guidelines and Procedures for the Utilization of School
MOOE (DepEd Order No. 12, s. 2014)
The DepEd Special Education Fund Joint Circular (JC)
No. 1, s. 2017
School-Based Management Grant
• What is an SBM Grant?
• Eligible Schools for an SBM Grant
• SBM Grant Amount
• Eligible Activities for an SBM Grant
• Ineligible Expenses for an SBM Grant
Ryan Augusto M. Cunanan
Discussant
3. What is MOOE?
The Maintenance and Other Operating
Expenses (MOOE) is the allocated funds for
elementary and secondary schools that can be
spent on activities and necessities (i.e. electricity
and water) that support learning programs and
help maintain a safe and healthy environment in
schools.
4. Legal Bases
Department of Budget and Management (DBM) and DepEd Joint
Circular No. 2004-1. dated January 1, 2004 entitled, Guidelines on
the Direct Release of Funds to the DepEd Regional Offices and
Implementing Units
Section 10, RA 9155 (Governance of Basic Education Act of 2001,
which provides that the appropriations intended for the regional
and field offices (elementary/ secondary schools and schools
division offices) are to be allocated directly and released
immediately by the DBM to the said offices.
5. 1. To fund activities as identified in the approved School
Improvement Plan (SIP) for implementation in the current year and
as specifically determined in the Annual Implementation Plan (AIP)
of the school.
2. To support expenses for school-based training and
activities that are selected or designed to address the
most critical needs that will improve learning outcomes.
3. To finance expenses pertaining to graduation rites,
moving up or closing ceremonies and recognition
activities.
4. To procure school supplies and other consumables for
teachers and students deemed necessary in the conduct
of classes.
Uses of School MOOE
6. In no case shall the school MOOE be used for the procurement of school furniture
(such as seats, and teacher’s table and chairs), and textbooks and other instructional
materials, even if these expenditures are contained in the SIP.
5. To fund minor repairs of facilities, building and grounds
maintenance and the upkeep of the school.
6. To pay for wages of full-time janitorial,
transportation/mobility and security services.
7. To pay for utilities and communication expenses.
Uses of School MOOE
17. To record the costs incurred in the
movement/transport of government officers and
employees within the country. It includes
transportation fare and travel per diems, ferriage,
and all other similar expenses
Supporting Documents:
•approved itinerary of travel (Appendix A & B)
•certificate of appearance
•authority to travel approved by the agency head
• within the District – signed by School Head
• within the Division – signed by DS
• outside the Division – signed by SDS
•Reference/Memo (chargeable to local fund.
Note: Please attach ticket for CERES & Taxi fare.
Traveling Expenses – Local
To record the costs incurred for the
participation/attendance in and conduct of
trainings, conventions and seminars/workshops.
Supporting Documents:
In conducting training:
•Training Course Design (TCD)- Division
Approved
•Approved Budget Proposal
•Attendance Sheet
•Payroll for Meal Allowance or Official Receipt
•Official Receipt & usual supporting documents for
purchased supplies
In attending training:
•Official Receipt for Registration Fee
•Memorandum
•Certificate of Appearance ( to support each date
of travel)
Training and Seminar Expenses
18. To record the cost or value of office supplies used such as
bond paper, ink, and small tangible items like stapler wire
remover, puncher, stapler and other similar items issued
to end-users for government operations.
Supporting Documents:
Less than 2,000
•Official Receipt
•Requisition and Issuance Slip
•Purchase Request
•Inspection and Acceptance Report
2,000 and Above
•Official Receipt
•Requisition and Issuance Slip
•Purchase Request
•Canvass Paper ( 3 suppliers)
•Abstract of Bids
•Purchase Order
•Inspection and Acceptance Report
Office Supplies Expenses
Official Receipt excluding penalty
Priority Expense of the current month.
Electricity and Water Expenses
Cost of authorized telephone consumption incurred in
school operation. It includes cell cards and bills from
telecommunication companies.
For Cluster Heads
– P 500.00 load allowance
– Official Receipt
For Cluster Members
– P 150.00 load allowance
– Official Receipt
Non-cumulative Expense.
Telephone Expenses
19. Supporting Documents:
•Payroll
•DTR signed by the Principal/School Head
•Contract or Memorandum of Agreement
(MOA) signed by the School Head & the
Contracting Person and must be
witnessed by the District Supervisor and
the PTA President
Security Expenses and Janitorial Expenses Supporting Documents:
Purchases of Materials less than 2,000
•Official Receipt
•Delivery Receipt (if OR)
•Requisition and Issuance Slip
•Purchase Request
•Inspection and Acceptance Report
•Pictures if not implemented (colored)
R&M – School Buildings
2,000 and Above
•Official Receipt
•Delivery Receipt (if OR)
•Requisition and Issuance Slip
•Purchase Request
•Canvass Paper ( 3 suppliers)
•Abstract of Bids
•Purchase Order
•Inspection and Acceptance Report
•Pictures if not implemented (colored)
R & M- School Buildings
Repairs for classrooms such as repainting,
minor construction of CR, windows,
ceiling, doors, roofs, installation of
electrical wirings, etc..
20. •Payroll for Pakyaw or RER
•Job Order
•Program of Works (2,000.00 & above)
•Acceptance of Finished Minor Repair
•Colored Pictures (original & 2nd copy) – for
all repair & maintenance regardless of the
amount (before, during and after)
Payment of Labor Cost – 30% of purchased materials.
For repair of IT equipment and software.
•Official Receipt or RER
•Job Order
Internet Subscription Expenses
5020503000
•Official Receipt
•Memo for LIS updating/Reports
Maximum of 300.00 per month for LIS encoding
and submission of reports
Other Accounts
R&M – ICT
21. Supporting Documents:
Less than 2,000
•Official Receipt
•Requisition and Issuance Slip
•Purchase Request
•Inspection and Acceptance Report
•List of Recipients (itemized and signed by
teacher)
2,000 and Above
•Official Receipt
•Requisition and Issuance Slip
•Purchase Request
•Canvass Paper (3 suppliers)
•Abstract of Bids
•Purchase Order
•Inspection and Acceptance Report
•List of Recipients (itemized and signed by
teachers)
To record costs of printing or
photocopying and binding of
manuscripts, documents, forms,
manuals.
Example: Reproduction of test papers,
MOOE forms, etc.
Printing and Publication Expenses
22. •Deposit Slip (c/o bank)
•Authority to Accept Payment (ATAP) – Bureau of
Treasury
•Confirmation Letter (optional)
Fidelity Bond Expenses
Supporting Documents:
Less than 2,000
•Official Receipt
•Requisition and Issuance Slip
•Purchase Request
•Inspection and Acceptance Report
•List of Recipients (for ID’s); Acknowledgement
Receipt for Equipment for inventoriable items
2,000 and Above
•Official Receipt
•Requisition and Issuance Slip
•Purchase Request
•Canvass Paper
•Abstract of Bids
•Purchase Order
•Inspection and Acceptance Report
•List of Recipients (for ID’s); Acknowledgement
Receipt for Equipment for inventoriable items
To record cost and value of other
supplies used in the school operation.
Example: Tarpaulin/Streamers, ID’s,
cleaning supplies & materials,
curtains, pesticides, hand washing
supplies, ribbons, medals, printer, etc.
Other Office Supplies Expenses
23. (4) Rental of Sound
•RER
•Job Order
The Liquidation should be
accompanied with:
•Liquidation Report (LR) – 3 copies
•MOOE Payroll – 2 copies
•Disbursement Voucher (DV)
•Cash Disbursement Register (CDR)
•Additional requirements as deemed
necessary to support the validity of
claims.
Examples: Repairs of Path walk, Stage, Flag pole, Office
of School Head, etc.
(1) Purified Drinking Water
•Official Receipt
•Requisition and Issuance Slip
•Purchase Request
•Inspection and Acceptance Report
•List of Recipients (received by teachers)
(2) Hauling
•RER ( specify distance)
(3) District Clerk
•Payroll
•DTR
•Contract
To record expenses which are not classified in any of the
specific accounts.
Other MOOE
24. Things to remember when liquidating:
1. For thermal receipts, have them
photocopied.
2. Be mindful of the receipt’s
expiration/validity.
3. Receipts should be written in
black or blue pens only.
4. “Assorted groceries/items” in the
receipt is not accepted.
5. No alteration of OR.
7. All liquidations of each cluster must be filed
in one folder only according to the sequence of
schools in the payroll.
6. The Cluster Members shall submit their
liquidations to their respective Cluster Heads
with one (1) original copy (for COA) and one
(1) 2nd copy (for Accounting).
8. Liquidation should be submitted a week prior
to the set deadline .
25. The DepEd Special Education
Fund Joint Circular (JC) No. 1,
s. 2017
Revised guidelines on the use of
the Special Education Fund
DEPARTMENT OF EDUCATION (DEPED) DEPARTMENT OF
BUDGET AND MANAGEMENT (DBM) DEPARTMENT OF
THE INTERIOR AND LOCAL GOVERNMENT (DILG)
27. Background
Purpose
Legal Bases on the
Use of the SEF
Allowable Expenses
Chargeable Against the SEF
Planning and Budgeting
for the SEF
Monitoring, Transparency and
Accountability in the Allocation
and Utilization of the SEF
Issues for Resolution
28. The additional 1% tax on real property collected in the province is
shared equally by the province and the municipality within its territorial
jurisdiction.
On the other hand, cities keep all of their collection.
The proceeds from this special levy accrue to the SEF and are
automatically released to the LSB.
Background of SEF
Republic Act (RA) No. 7160 (Local Government Code [LGC] of 1991)
A province or city, or a municipality within the Metropolitan Manila
Area, may levy and collect an annual tax of one percent (1%) on
the assessed value of real property in addition to the basic real
property tax.
29. Provides the source of funds for the supplementary annual
budgetary needs for the operation and maintenance of public
schools within the province, city, or municipality through an annual
SEF Budget
Formulation, approval, and utilization of the SEF Budget are the
responsibility of the individual LSB in each province, city or
municipality
Background of SEF
30. Previous circulars jointly issued by the DepEd, DBM, and DILG
provide the general guidelines on the use of the SEF in
implementation of RA No. 7160. Given the observed practices in the
utilization of the SEF and current developments in the basic
education sub-sector, particularly the K to 12 and early childhood
care and development (ECCD) programs, there is a need to
reiterate and refocus the policies on the use of the SEE to better
support the supplementary budgetary needs of schools' and
learning centers.
Background of SEF
31. To update the policies and guidelines
contained in previous JCs of the
DepEd, DBM, and DILG (JC No. 1 S.
1998, JC No. 1-A s. 2000, JC No. 1-B
s. 2001 and JC No. 4 s. 2001) on the
use and purpose of the SEF as
provided under RA No. 7160 and its
Implementing Rules and Regulations
(IRR); and
Purpose
To ensure a more strategic and
efficient utilization of resources for
priority programs and projects which
would complement, as well as
reinforce, the budgeting priorities at
the different levels of decision
making.
32. Operation and
maintenance of public
schools
Legal Bases on the Use of the SEF
Section 272 of RA No. 7160
SEF shall be allocated to the:
Educational
research
Construction and
repair of school
buildings
Facilities and
equipment
Sports
development
Purchase of
books and
periodicals
33. Sports activities at the division, district, municipal, and
barangay levels
Section 100 of RA No. 7160
The annual school board budget shall give priority to the:
Construction, repair, and maintenance of school buildings
and other facilities of public elementary and secondary
schools
Establishment and maintenance of extension classes
where necessary
34. Allowable Expenses Chargeable Against the SEF
Payment of compensation/
allowances of teachers locally
hired in elementary and
secondary schools identified to
have shortages per the teacher
deployment analysis of DepEd
Operation and maintenance of public schools
The rates of compensation/allowances shall be determined by the LSB based on funds available, but not to exceed
the salary schedule being implemented by the local government unit (LGU) concerned: Provided, that for the
purpose of hiring teachers chargeable against the SEF, the LSB in each province, city or municipality shall utilize the
Payment of expenses
pertaining to the operation of
schools, which may include
utilities and communication
expenses
Payment of salaries/wages of
utility workers and security
guards hired in public
elementary and secondary
schools which have not been
provided such position in the
DepEd budget.
35. Construction, repair and maintenance of school
buildings and other facilities for public elementary
and secondary schools, which are deemed to have
shortage of classrooms or of other facilities, as the
case may be, per DepEd classroom deployment
analysis, subject to existing standards/specifications
set by DepEd and/or Department of Public Works
and Highways; furthermore, this item shall be given
priority in the SEE Budget
Acquisition and titling of school sites
Allowable Expenses Chargeable Against the SEF
Construction and repair of
school buildings
36. Acquisition of laboratory, technical and
similar apparatus, and information
technology equipment and corollary
supporting services (e.g. internet
connection, maintenance, etc.), subject to
the prevailing requirements and
specifications set by the DepEd.
Allowable Expenses Chargeable Against the SEF
Facilities and equipment
37. Educational research other than the
research subject areas funded in the
DepEd budget, subject to the prevailing
policies and guidelines of the DepEd
Allowable Expenses Chargeable Against the SEF
Educational research
38. Purchase of library books and periodicals for the
libraries of the different elementary and
secondary schools in the province, city, and
municipality, and purchase of instructional
materials, workbooks and textbooks needed by
public elementary and secondary schools,
subject to the prevailing policies and guidelines
of the DepEd.
Allowable Expenses Chargeable Against the SEF
Purchase of books and periodicals
39. Expenses for school sports activities at the
national, regional, division, district,
municipal and barangay levels, as well as
for other DepEd related activities, subject to
the prevailing requirements and
specifications set by the DepEd.
Allowable Expenses Chargeable Against the SEF
Sports development
40. LGUs shall include allocations from
their SEF for the ECCD Program
Section 7 (b) of RA No. 10410
Early Years Act of 2013
41. Funding for the ECCD
Program
Provision of
facilities for the
conduct of the
ECCD programs
Organization and
support of parent
cooperatives to
establish
community-based
ECCD programs
Provision of
counterpart funds for
the continuing
professional
development of ECCD
public service providers
Payment of expenses
pertaining to the operations
of National Child
Development Centers,
including, but not limited to,
utilities (i.e. electricity and
water expenses) and
communication (i.e.
telephone expenses)
Direct services related to
the implementation of the
ECCD program, such as
salaries/allowances of
locally hired Child
Development Teachers
and/or Day Care
Workers, etc.
42. Planning and Budgeting for the SEF
DepEd representative to the LSB shall be responsible for coordinating municipal/city school plans
with that of the province and ensuring that the School Improvement Plan (SIP) and the Division
Education Development Plan (DEDP) are formulated collaboratively with the stakeholders in the
community.
The LSB shall formulate a three-year program indicating strategic
prioritization policies in the allocation of the SEF to schools taking into
consideration equitable sharing, priority needs and such factors as
enrollment ratio, distance of the schools, performance, drop-out
rate, and location of schools, as well as the goals and objectives of
the LGU's Comprehensive Development Plan (CDP), and the
expenditures, programs, projects and activities in the LGU's Local
Development Investment Program (LDIP) prior to the formulation and
preparation of its Annual Budget for the incoming year.
43. Should be based on DepEd- approved SIP and DEDP in the implementation of ECCD
Program, kindergarten, elementary and secondary, formal and non-formal education
programs, chargeable to their respective SEFs.
Planning and Budgeting for the SEF
Who is responsible for the preparation of the annual budgetary
requirements of the public schools?
The LSB in each province, city, or
municipality.
44. All expenditure items to be included in the SEE
Budget shall be among those provided under Section
4.0 hereof and contained in the approved SIP and
DEDP.
The SEF Budget shall be presented by program,
activity and project (P/NP), by allotment class and per
school using SEF Budget Preparation Form No. 1
(Annex A).
Planning and Budgeting for the SEF
45. The provincial SEF Budget shall, as much as
possible, fill the funding gap in the needs of all the
public schools covered by the province.
The corollary budget allocation shall be
complementary to the budget of the national
programs.
Planning and Budgeting for the SEF
46. Recommendation of the DepEd PSDS and
SDS as well as the priorities indicated in the
SIPs and DEDPs vis-a-vis the information
from the DepEd Regional Office (RO) on the
allocation of each school from the National
Budget for the current year and the ensuing
year as contained in the National Expenditure
Program.
Planning and Budgeting for the SEF
The report of the school heads on the state of
education at the start of every school year,
which will provide an annual progress report on
the SIP and cover, among others, the basic
education performance indicators and audited
financial reports of his/her school, including
funds it received during the previous school
year from national, local, and community-based
sources, as well as the disposition of these
funds.
The LSB shall consider the following in the preparation of the SEF Budget:
The relevant expenditures, P/NPs of the
current LDIP and Annual Investment Program
of the LGU.
47. The approval of the SEF Budget shall be through an
LSB Resolution, signed by the Chair and Co-Chair and
majority of all its members, pursuant to Section 100 (b)
of RA No. 7160.
The preparation and approval of the SEF Budget for the
ensuing year shall be guided by the following schedule
of activities.
Planning and Budgeting for the SEF
48. To promote and enhance transparency and accountability in the allocation and
utilization of the SEF, the parties concerned shall comply with the following:
Monitoring, Transparency and Accountability in the Allocation
and Utilization of the SEF
Procurement charged to SEE shall
follow the rules and procedures
under RA No. 9184 (Government
Procurement Reform Act), its IRR
and Government Procurement
Policy Board guidelines
Utilization and disbursement of
the SEF shall be in
accordance with existing
budgeting, accounting, and
auditing rules and regulations.
49. Interpretation of the provisions in this JC, including
cases not covered herein shall be referred to the DepEd
— Central Office for final resolution by the DepEd, DBM
and DILG.
Issues for Resolution
50. School-Based
Management Grant
• What is an SBM Grant?
• Eligible Schools for an SBM Grant
• SBM Grant Amount
• Eligible Activities for an SBM Grant
• Ineligible Expenses for an SBM Grant
51. The School-Based Management (SBM) is a DepEd
thrust that decentralizes the decision-making from the
Central Office and field offices to individual schools to
enable them to better respond to their specific
education needs.
One way to empower the schools is through the SBM grant.
52. What is an SBM Grant and what it is for?
The SBM Grant is a support mechanism that aims to improve the following:
learner participation
school attendance
completion rates
student learning
outcomes
53. Who is eligible to receive an SBM Grant?
School Enrollment Income Class of Municipality
This is used as an indicator of
school size. The school must
have an enrollment of 300 or less
as found on Enhanced Basic
Education Information System
(EBEIS) SY 2014-2015.
The school must come from a 3rd,
4th, 5th, or 6th income class
municipality. This is based on the
National Statistical Coordination
Board (NSCB).
To become eligible, schools must fulfill two (2) main criteria:
54. How much can a certain school get?
Getting both the School Enrollment and Income Class range of
the municipality, the schools are given a fixed grant amount.
School Enrollment Income Class of
Municipality
Total Amount
300 enrollees or less 3rd Income Class Php 50,000.00
300 enrollees or less 4th Income Class Php 75,000.00
300 enrollees or less 5th Income Class Php 100,000.00
300 enrollees or less 6th Income Class Php 125,000.00
Allocations may change for the next batch of SBM grant recipients.
55. What can the SBM Grant be used for?
Enhancing the
Teaching and Learning
Experience
Improving
School Management and
Administrative Processes
Strengthening the
Resiliency of
Disadvantaged Schools
The SBM Grant can be used for different activities aiming for the following:
56. Enhancing the
Teaching and Learning
Experience
Classroom activities including the supplies and materials
necessary to conduct them
Contextualization of learning materials and teaching guides
Creation of teacher-made learning materials for use in
differentiated and innovative instruction
Capacity-building for teachers on content, pedagogy, and
classroom management
Organization, mobilization, and other supporting activities of
Learning Action Cells ( LAC) and CI Project Teams
Continuous Improvement (CI) projects
57. Solid waste management
Conduct of school planning activities particularly the organization and
mobilization of the School-Community Planning Team (SPT)
Review and enhancement of School Improvement Plan (SIP) using the CI
Methodology
Preparation and dissemination of the School Report Card (SRC)
Advocacy and education campaign for internal and external stakeholders
Improving
School Management and
Administrative Processes
58. Enrollment and attendance management
Improving
School Management and
Administrative Processes
Child mapping or tracking of learners who are at risk of dropping out
especially boys
School-level orientation and training on SBM, the CI Methodology,
and LAC
Participation in School Division Office (SDO), Regional Office (RO), or
Central Office (CO) meetings, orientations, trainings, and workshops,
on SBM, CI, and LAC.
59. Strengthening the
Resiliency of
Disadvantaged Schools
Food incentives for extremely poor learners to
attend school (e.g. meals and snacks)
Provision for services and supplies to ensure
learners’ health and safety
Conduct of school-community emergency
preparedness drills
60. Strengthening the
Resiliency of
Disadvantaged Schools
Provision for personal hygiene, first-aid, deworming,
medicine, and disaster supplies and kits
School attendance incentives for extremely poor learners
who are at risk of dropping out (e.g. transportation, school
supplies, learners’ basic clothing, slippers, materials for
school projects)
Minor repairs and refurbishment of classrooms (e.g.
repair of roofs, doors, walls, windows, and floors)
61. Additional Use for the SBM Grant
In addition, activities done by schools for disaster response, recovery and
rehabilitation are also considered eligible activities for the SBM Grant.
Minor repairs of
damaged school
property
Establishment of
temporary learning
spaces
Clean up
Improvised teaching
tools and materials
Psychosocial
support
Rebuilding of school
and student records
Child-mapping
62. What are the ineligible expenses for an SBM Grant?
Meals and snacks for meetings with external
stakeholders in excess of 10% of the total
SBM Grant received by the school.
Ineligible expenses mean expenses that do not fall under the uses of the SBM Grant.
These are the things that the SBM Grant cannot and should not be used for.
Hiring and payment of salaries of
additional staff
Payment of professional fees/honoraria
Gifts or tokens for DepEd monitoring and
field Technical Assistance (TA) teams
Payment of utilities
Activities funded by other special or
national programs or subsidiaries
Purchase of equipment
Purchase and reproduction of National
Achievement Test (NAT) reviewers
63. References
Guidelines & Procedures for Utilization of School MOOE (DepEd Order No. 12, s. 2014)
https://depedtambayan.net/utilization-school-mooe/
The DepEd Special Education Fund
https://www.slideshare.net/JessebelBautista/revised-guidelines-on-the-
use-of-the-special-education-fund
School-Based Management Grant
https://www.deped.gov.ph/2015/10/28/school-based-
management-grant/
Editor's Notes
Exception Rule: A school that has not yet liquidated 100% of its previous SBM Grants (as of December 2014) is disqualified from receiving the SBM Grant. However, in these cases, the Division shall provide the schools a grace period of not more than (5) calendar days after the issuance of this policy to accomplish liquidation.
Refer to Annex 1 of DepEd Order No. 45 s. 2015 for a list of eligible schools.
Criteria may change for the next batch of SBM Grant recipients.
Note: Use of SBM Grant is not limited to these activities. Based on its needs, the school may opt to find other means of achieving their objectives as long as these do not fall under the list of intangible expenses.
Note: Use of SBM Grant is not limited to these activities. Based on its needs, the school may opt to find other means of achieving their objectives as long as these do not fall under the list of intangible expenses.
Note: Use of SBM Grant is not limited to these activities. Based on its needs, the school may opt to find other means of achieving their objectives as long as these do not fall under the list of intangible expenses.
Note: Use of SBM Grant is not limited to these activities. Based on its needs, the school may opt to find other means of achieving their objectives as long as these do not fall under the list of intangible expenses.
Note: Use of SBM Grant is not limited to these activities. Based on its needs, the school may opt to find other means of achieving their objectives as long as these do not fall under the list of intangible expenses.
Note: Use of SBM Grant is not limited to these activities. Based on its needs, the school may opt to find other means of achieving their objectives as long as these do not fall under the list of intangible expenses.