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Budget Process in Deped

The Maintenance and Other Operating Expenses (MOOE) is allocated funds for public schools that can be spent on activities and necessities like electricity, water, and maintaining a safe learning environment. Principals must declare all sources of school funding, outline intended uses of funds consistent with school improvement plans, ensure procurement follows rules, post funding information publicly, and communicate sources and uses to stakeholders. School divisions must submit monthly reports on MOOE downloading and utilization to regional offices, who consolidate reports for submission to the Central Office. The school MOOE funding process is similar to the national budget process with preparation, allocation, execution, and accountability phases aligned to the General Appropriations Act.

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Rolando P Lacno Jr.
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1K views2 pages

Budget Process in Deped

The Maintenance and Other Operating Expenses (MOOE) is allocated funds for public schools that can be spent on activities and necessities like electricity, water, and maintaining a safe learning environment. Principals must declare all sources of school funding, outline intended uses of funds consistent with school improvement plans, ensure procurement follows rules, post funding information publicly, and communicate sources and uses to stakeholders. School divisions must submit monthly reports on MOOE downloading and utilization to regional offices, who consolidate reports for submission to the Central Office. The school MOOE funding process is similar to the national budget process with preparation, allocation, execution, and accountability phases aligned to the General Appropriations Act.

Uploaded by

Rolando P Lacno Jr.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Discuss the budget process in DepEd/LC (whichever is applicable to you).

How is it similar/different
from the government's budgeting process?

What is MOOE?
The Maintenance and Other Operating Expenses (MOOE) is the allocated funds for public 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.

Principals/school heads/teachers-in-charge shall:


27.1. Declare all sources of funding of the school, which include school MOOE allocation, private donations, funding support from local government
units (i.e. Special Education Fund) and other government agencies, funding support from local stakeholders such as School Governing Councils
(SGC), Parent-Teacher-Community Associations (PTCA), civil society organizations (CSO), alumni associations, revenue from school canteen
operations, and other income generated from the disposal of assets, rent, or collection of fees (as cited in Special Provisions 1 and 2 under the DepEd
budget in the 2016 GAA). The report 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;
27.2. Outline the intended utilization of the abovementioned funds, including the timing of such utilization of funds or donations in kind, consistent
with its SIP, in its report on sources and uses of school funds;
27.3. Ensure that all procurement using school funds conform to the provisions of Republic Act No. 9184. The report on sources and use of school
funds shall include the names of suppliers and service providers where there is procurement of goods and services against school funds;
27.4. Post information on the sources, intended use and actual utilization of school funds in the Transparency Board that must be publicly accessible
and must be updated every 3 months; and
27.5. Using the School Report Card, formally communicate/present the sources and uses of school funds to the following stakeholders: (a) faculty and
staff of the school, (b) the PTCA, (c) the SGC, and (d) local stakeholders who are active partners of the school (i.e. barangay officials, CSO groups,
alumni association) in accordance with DepEd Order No.44, series of 2015.
28) All SDOs are required to submit to their respective ROs reports on the monthly status of School MOOE downloading and utilization, including
issues and challenges encountered, if any, every 5th day of the month using the format labeled as Annex 2. Such reports shall be consolidated by the
ROs concerned for subsequent submission to the Central Office thru the Accounting Division-FS every 10th day of the month using the format labeled
as Annex 3. The existing accounting and auditing rules and regulations shall govern the liquidation process
The funding process of school MOOE is very similar to how our National Budget Process has been allocated. This budget allocation follows the same
process which at first it has Budget Preparation, Budget Allocation, third Budget Execution and lastly, Accountability. It is aligned to the General
Appropriations Act (GAA) which mandates school officials to prepare budgetary allocation ahead of the school year inorder to support learning activities
of each school and lessen the spending burden of its school offices.

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