This document outlines guidelines for mandatory operating expenses incurred by schools and school divisions in the Philippines. It discusses expense categories such as utilities, rent, insurance, supplies, and others. It also outlines requirements for implementing units to manage their own funds, maintain books of accounts, and submit regular reports on fund allocation and usage. Schools are to use funds to support approved school improvement plans, pay expenses like utilities, and procure supplies, within existing budgeting and procurement rules. Non-compliance may result in administrative penalties.