- To fund activities as identified in the approved School Improvement Plan (SIP), for implementation in the current year, and as specifically determined in Annual Implementation Plan of the school
- To support expenses for training activities that are selected or designed based on the most critical needs to improve learning outcomes in the school
- To pay for expenses for utilities and communications (e.g. electric, water and telephone expenses)
- To procure school supplies necessary in classroom teaching
- To finance expenses pertaining to graduation rites, not to exceed a cost of Php 250.00 per graduating student
- To pay for wages of janitorial and security services
- To fund minor school repairs
Basis
|
Elementary School
|
High School
|
Every Classroom
|
P3,000
|
P6,000
|
Every Teacher
|
P4,000
|
P8,000
|
Every Learner
|
P200
|
P400
|
1. Assume that Basey
I Central Elementary School has 250 enrolees, 6 teachers, and 5
classrooms:
Applying the fomula, the school’s MOOE would be:
= P40,000 + (P3,000 x 5) + (P4,000×5) + (P200 x 250)
= P125,000
DepEd Statement on the proposed House probe on DepED Order No. 38 s. 2017. The Department of Education (DepEd) duly recognizes the
intent of legislators to conduct a probe on the nullified DepEd Order No. 38,
series 2017 (DO 38), or “Further Clarifications to DepED Order Nos. 12 and DepED Order No. 27,s. 2017.”
1. Presented by: LEMUEL BALTAZAR
ESTRADA
2. PRAYER
3. Maintenance
and Other Operating Expenses & Capital Outlay Presented by: LEMUEL BALTAZAR
ESTRADA
4. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
(MOOE Expense Code 200) – This account includes Traveling expenses,
communication services, repair and maintenance, transportation services,
supplies and materials, water, illumination and power services, chalk
allowance, auditing services, training and seminar expenses. For purchase of
supplies, items should not exceed P10, 000.00 as prescribed by COA.
5. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
USES OF SCHOOL MOOE ¢ To
pay expenses for utilities (e.g. electric and water expenses); ¢ To procure school
supplies necessary in classroom teaching; To pay salaries for janitorial and
security services; and ¢
To use for other mandatory expenditures except for the procurement of textbooks
and other instructional materials, and school furniture and equipment.
6. LEGAL
BASES ¢ a. Department of Budget
and Management (DBM) and DepEd Joint Circular No. 2004-1 dated January 01, 2004
entitled Guidelines on the Direct Release of Funds to DepED-Regional Offices
and Implementing Units; ¢
b. Section 10, Republic Act No. 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;
and
7. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Traveling Expenses – 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 personal baggage or household effects; bus, railroad, airline
and steamship fares, tips, transfers, etc., of persons while traveling abroad;
charter of boats, launches, automobiles, etc., road tolls, parking fees and all
other similar expenses.
8. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Auditing Services – This account includes the amount remitted to the Commission
on Audit for auditing services rendered to the agency. ¢ Training and Seminar Expenses –
This account includes expenses incurred for participation / attendance of
personnel to training and seminars / workshops.
9. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Communication Services – This account includes expenses for communication of
messages such as telephone (landline and mobile), internet expenses, wireless
and cable charges, satellite and tolls, postage charges and rent of post office
boxes.
10. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Repair and Maintenance of Government Facilities – This account includes cost of
repairing and maintaining government facilities such as public buildings,
roads, bridges, irrigation systems, river control and sea protection works,
artesian wells, water supply systems, telegraph lines, radio stations, wharves
and other public structures.
11. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Repair and Maintenance of Government Vehicles – This account includes the cost
of repairing and maintaining government vehicles. Not included herein are spare
parts, gasoline and oil which shall be under Supplies and Materials.
12. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Supplies and Materials – This account includes the cost of all expendable
commodities acquired or ordered for immediate use in connection with government
operations. ¢
Office Supplies Expenses ¢
Medical, Dental and Laboratory Supplies Expenses ¢
Military, Police and Traffic Supplies Expenses ¢
School Supplies Expenses ¢
Fuel, Oil and Lubricants Expenses ¢
Maintenance Supplies Expenses ¢
Other Supplies Expenses and other expendable property consumed in a function,
activity or office.
13. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Rents – This account includes charges for the use of facilities or equipment
belonging to others. Examples of these facilities and equipment: offices and
grounds, quarters of personnel, arsenal, barracks, warehouses, schoolhouses,
office machines, road and other maintenance equipment.
14. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Grants, Subsidies and Contributions – This account includes all aids and
contributions in the form of cash or property granted to people, entities or
organizations for the purpose of furthering programs or policies adjudged to be
in the interest of the government. Examples are: aid for educational purposes,
for public health and sanitation and for construction, aid to cultural
minorities and contributions to economic development projects.
15. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Water, Illumination and Power Services – This account includes the cost of
water and electricity or gas illumination consumed in government facilities.
16. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Fidelity Bond and Insurance Premiums – 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.
17. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Other services – This account includes the cost of all other services which are
not otherwise classified under other accounts. Examples are: repairs and
maintenance of equipment when done by other government agencies or by private
contractors; printing and binding; subscription, money order fees, meal and
transportation or motor vehicle allowance for overtime work and election
expenses.
18. MAINTENANCE
AND OTHER OPERATING EXPENSES (MOOE) ¢
Petty cash is a small amount of discretionary funds in the form of cash used
for expenditures where it is not sensible to make any disbursement by cheque,
because of the inconvenience and costs of writing, signing and then cashing the
cheque.
19. CAPITAL
OUTLAYS (CO) ¢ are
appropriations spent for the purchase of goods and services, the benefits of
which extend beyond the fiscal year and which add to the assets of government.
20. CAPITAL
OUTLAY ¢ Land
and Land Improvements Outlay – This account includes the cost of rights to land
ownership and the permanent improvements to land such as filling, draining,
grading, surveying and planting of trees
21. CAPITAL
OUTLAY ¢
Investment Outlay – This account includes cost investment in stock, bonds or
other securities of government and private corporations, associations or
political subdivisions.
22. CAPITAL
OUTLAY ¢
Buildings and Structures Outlay – This account includes the cost of building
structures, purchased or constructed and permanent improvements thereto.
23. CAPITAL
OUTLAY ¢
Furniture, Fixture, Equipment and Books Outlay – This account includes
furniture, fixtures, equipment and books whose serviceable life is more than
one year and which adds to the assets of the government.
24. ADDITIONAL
INFORMATION
25. DEPED
BUDGET FOR 2012 ¢ The
budget of the Department of Education (DepEd) has been increased by 15 percent,
from P207 billion in 2011 to P238.8 billion in 2012. ¢ Education Secretary Armin
Luistro said the DepEd is gearing up to prepare the Philippine educational
system for the eventual rollout of the K to 12 program. ¢ The increased budget will allow
the DepEd to build more classrooms and hire additional teachers, among other
critical needs.
26. BUDGET
OF SELECTED SCHOOLS/UNIVERSITIES 2012 ¢
DepEd Calumpang NHS ¢ PS
10,297,000.00 ¢ MOOE
707,000.00 ¢
DepEd Dayap NHS ¢ PS
19,266,000.00 ¢ MOOE
1,231,000.00 ¢
DepEd PGMNHS ¢ PS
68,684,000.00 ¢ MOOE
4,984,000.00 ¢ SUC
- LSPU ¢ PS
130,513,000.00 ¢ MOOE
24,506,000.00
27. VAT
VS NON-VAT VAT ¢ 6% ¢ Computation is 5% and 1 %
/ 112% ¢
Coverage: ¢
Services and Goods ¢ Ex.
MERALCO & PLDT Non – VAT ¢
5% ¢ Direct Computation ¢ Coverage: ¢ Services and Goods ¢ Exemption: ¢ FLECO
28. MARAMING
SALAMAT PO!!! DO YOU HAVE QUESTIONS?
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