THE PROPER PROCUREMENT PROCESS OF LIQUIDATION REPORTS IN DEPED
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The document discusses proper procurement processes and guidelines for using the Maintenance and Other Operating Expenses (MOOE) fund in schools. It outlines that schools utilized 51-75% of the allocated MOOE fund according to their Annual Implementation Plans. The majority was spent on security and utility services. It provides allowable and non-allowable uses of the MOOE fund such as financing approved school activities, supplies, minor repairs, utilities, and semi-expendable property under P50,000 but not textbooks or furniture. Schools must submit liquidation reports and feedback is welcomed on spending and allocation of MOOE expenses.
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- 1. PROPER PROCUREMENT PROCESS MR. VINCENT B. MARTINEZ
- 2. School Improvement Plan DepEd Order No. 24 s.2022 The Adoption of the Basic Education Development Plan (BEDP) 2030
- 3. Annual Implementation Plan Schools utilized 51% to 75% of MOOE indicated in AIP. The majority of the MOOE Fund used on security and utility services (Abellon, R., et. Al, 2020)
- 4. •School Heads were challenged on the complaints and misconceptions about spending and allocating MOOE expenses. (Abellon, R., et. Al, 2020)
- 5. Project Procurement Management Plan • Individual PPMP(Projects/Activities/Programs) • Consolidated PPMP
- 6. MOOE Uses: •Fund Activities under Approved SIP, determined in the AIP •Finance expenses for graduation rites, moving up, or closing ceremonies
- 7. MOOE Uses: •Fund supplies for learning activities •Fund minor repairs and maintenance (D.O 1 s.2017)
- 8. MOOE Uses: •Procure semi- expendable property (below P50,000.00) •Utilities expense
- 9. MOOE NOT to Use: •School seats, teacher’s tables and chairs •Textbooks •Other supplementary learning resources
- 10. MOOE NOT to Use: •School seats, teacher’s tables and chairs •Textbooks •Other supplementary learning resources
- 12. Open Forum Queries and Suggestions