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2021 Computation of DepEd Schools MOOE

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.

REMINDER: In accordance with RA 9485 (Anti-Red Tape Act of 2007), schools are mandated by law to have a Transparency Board on MOOE posting all school expenditures using the allocated funds.


Computation of School’s MOOE BUDGET PROPOSAL (BP) FY 2019

School’s MOOE = Fixed amount + (Allowable amount x Number of Classrooms) + (Allowable amount x Number of Teachers) + (Allowable amount x Number of Learners) + (Allowable amount x Number of Graduating Learners)

There are two components in the formula, the fixed and variable costs.

The fixed amount for every school would be:

  • Elementary School – P50,000
  • Junior High School (IUs & Non IUs) – P96,000
  • Senior High School *standalone only – P100,000

The variable costs are the following:

Parameters (Basis)Elementary SchoolJunior High SchoolSenior High SchoolSenior High School (stand-alone)
Every ClassroomP3,750P7,200 P100,000
Every TeacherP5,000P9,600
Every LearnerP250P480P1,353P1,353
Every Graduating LearnerP313P300

Assume that Basey I Central Elementary School has 250 enrollees, 6 teachers, 5 classrooms and 8 graduating pupils:

Applying the formula, the school’s MOOE would be:

= P50,000 + (P3,750 x 5) + (P5,000 x 6) + (P250 x 250) + (P313 x 8)

= P50,000 + (P18,750) + (P30,000)+ (P62,500)+ (P2,504)

= P163,754

= P164,000 (rounded-off to the nearest thousand)

Basey I Central Elementary School’s MOOE FY 2019 (Proposed) = P164,000.00

There are cases however when the proposals derived from the Boncodin’s formula will be constrained due to the department’s budget ceiling.

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2 thoughts on “2021 Computation of DepEd Schools MOOE”

  1. Hello po,gusto ko po sanang mag tanong kong kme pa po ba magbabayad ng summative test at periodical exam sa aming mga anak sa school??? Required po ba yan?? Hindi po ba sa MOOE yan covered???

  2. Good morning po. Tanong lang po ako. Ang parents po ba, students and teachers ay may karapatang Malaman kung magkano Ang MOOE budget ng Isang school at kung saan ito ginagamit? At Ang liquidation po ba pwede ring Makita?


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