DepEd Checklist on MOOE Liquidation

This DepEd Order provides the mechanisms, procedures, and standards for the release, utilization and liquidation of School MOOE of all public elementary schools, junior and senior high schools nationwide. This also defines the roles and responsibilities of each level of governance in managing school MOOE.

Read: DepEd Order No. 13, s. 2016

27) 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.

Read:

  1. Simplified Accounting Guidelines & Procedures for Utilization of School MOOE
  2. 2019 Computation of DepEd Schools MOOE

Checklist on MOOE – Liquidation

 LIQUIDATIONNo. of CopiesSignatory
1Cash Disbursement Register4School Head /Bookkeeper
2Summary of Expenses4School Head
3Report of Checks Issued with attached photocopy of Checks issued2Disbursing Officer
4Approved Disbursement Voucher1
5School Disbursement Voucher1School Head/ Disbursing Officer
for Every Disbursement Paid
6District Inspectorate & team monitoring checklist1Not Applicable 

Checklist on MOOE – Electric

 ELECTRIC No. of CopiesSignatory 
1Official Receipt (Original Only)1
2Billing Statement(Original Only)1
3Certification from PTA1School Head/PTA President
(indicate the month being paid)
4BIR Form 2306 or 23071

Checklist on MOOE – Water

 WATER No. of CopiesSignatory 
1Official Receipt (Original Only)1
2Billing Statement(Original Only)1
3Certification from PTA1School Head/PTA President
(indicate the month being paid)
4BIR Form 2306 (except for Tax Exempt)1

Checklist on MOOE – Internet and Telephone

 INTERNET AND TELEPHONE No. of CopiesSignatory 
1Official Receipt1
2Billing Statement1
3Certification that calls are for Official Business (in case there is long distance calls)1School Head
4Certification from PTA1School Head/PTA President
(indicate the month being paid)
5BIR Form 2306 & 23071

*ES, SS and SHS may subscribe to internet connectivity services of up to 4,000.00 per month for their faculty and computer lab used but subject to availability, sufficiency and will not detriment the ES, SS, and SHS MOOE funds. (DO 46, s. 2011)

**All new internet line application shall be supported with justification prepared by the School Head noted by the Division IT Coordinator (In case of Computer Lab Internet Connection only), Division Accountant and ASDS.

Checklist on MOOE – Telephone – Mobile

TELEPHONE - Mobile No. of CopiesSignatory 
(MAX. 300 ONLY)
Official Receipt (Original Only)1
Billing Statement(Original Only)1

Checklist on MOOE – Travel

 TRAVEL No. of CopiesSignatory 
(MAX. 2,000)
1Itinerary of Travel (Appendix A)1School Head /PSDS
2Certificate of Appearance (SIGNATURE OVER PRINTED NAME)1Signed by the
PERSON BEING TRANSACTED WITH 
3Acknowledgement Receipt - in case of rented jeeps and tricycle for purchases to DBM

*The School Head may separate transportation cost related to purchase of office supplies to DBM, subject to reasonableness of the cost and if the items purchased is not practicable to hand carry.

Checklist on MOOE – Seminar/Training (Registration)

 SEMINAR/TRAINING (REGISTRATION) No. of CopiesSignatory 
1Travel Order1School Div. Supt.
2Deped Order/ Memoranda, Invitation1
3Itinerary of Travel (Appendix A)1School Head /PSDS
4Certificate of Travel Completed (Appendix B)1School Head /PSDS
5Official Receipt (Registration Fee, Bus Ticket, Airfare)1
6Original Copy of plane/boat/bus tickets, boarding pass, terminal fee receipt1
7Certificate of Appearance(Original)1
8Certificate of Participation (Photocopy)1

Checklist on MOOE – Purchases (DBM)

 PURCHASES - DBM No. of CopiesSignatory 
1Agency Procurement Request1BAC/ School Head
2Price Quotation and Stock Availability Cert.1
3Official Receipt1
4Delivery receipt1
5Inspection And Acceptance Report (With attached photo of the actual items with the Inspectorate and Property Custodian in the school vicinity)2Inspected by: Inspectorate
Accepted by: Property Custodian
6Requisition and Issue Slip for Office supplies and Other Materials (RIS)1Issued by: Property Custodian
Received by: School Head
7Inventory Custodian Slip (ICS), for issuance of semi-expendables1Issued by: Property Custodian
Received by: Recipient

Checklist on MOOE – Purchases (Shopping Mode)

 PURCHASES - SHOPPING MODE No. of CopiesSignatory 
1Certificate of Non-availability of Stocks from DBM1
2Philgeps Posting for P50,000.00 and above
3Purchase Request1BAC/ School Head
4Quotation Price( at least 3 store/supplier )1BAC/Supplier
5Abstract1BAC Members/School Head
6Purchase Order1School Head/Supplier
7Sales Invoice and Official Receipt/ Acknowledgement Receipt (AR)*1
8Inspection And Acceptance Report (With attached photo of the actual items with the Inspectorate and Property Custodian in the school vicinity)2Inspected by: Inspectorate
Accepted by: Property Custodian
9Property Acknowledged Receipt (PAR), for issuance of property and equipment (PPE)1Issued by: Property Custodian
Received by: Recipient
10Requisition and Issue Slip for Office supplies and Other Materials (RIS)1Issued by: Property Custodian
Received by: School Head
11Inventory Custodian Slip (ICS), for issuance of semi-expendables1Issued by: Property Custodian
Received by: Recipient
11BIR Form 2306 & 23071

*Purchases of Semi-Expendable – Office Equipment, Furniture and Fixtures and ICT Equipment (Below 15,000.00) should be included in APP and with Justification from SH

Checklist on MOOE – Repair and Maintenance

 REPAIRS AND MAINTENANCE No. of CopiesSignatory 
1Program of Works1IA Teacher, School Head,
DepEd Engr. And SDS
2Purchase RequestBAC/ School Head
3Quotation Price(at least 3 store/supplier )1BAC/Supplier
4Abstract1BAC Members/School Head
5Purchase Order/Job Order1School Head/Supplier
6Sales Invoice and Official Receipt1
7Certificate of Post-Repair Inspection and Acceptance1Inspected by: Inspectorate
Accepted by: Property Custodian
8Waste Material Report1Certified Correct:
Property Custodian
Approved by: School Head
9Pictures - Before, During and After1
10Form 11School Head/IA Teacher/
DepEd Engr.
11BIR Form 2306 & 23071

Checklist on MOOE – Security and Janitorial Services

 SECURITY AND JANITORIAL SERVICES No. of CopiesSignatory 
1Job Order Contract1
2Daily Time Record1School Head/ Janitor 
3Daily Accomplishment Report1 School Head/ Janitor
4PTA Certification1School Head/PTA President
5Payroll1School Head/District Supervisor

Checklist on MOOE – Test Paper

 TEST PAPER No. of CopiesSignatory 
1Justification1School Head / PSDS
2Purchase Request1BAC/ School Head
3Quotation Price( at least 3 store/supplier )1BAC/Supplier
4Abstract1BAC Members/School Head
5Purchase Order/Job Order1School Head/Supplier
6Breakdown of Photocopies1School Head
7PTA Certification1School Head/PTA President 
8Official Receipt1
9Distribution List to Teachers (Testpapers received by each Teacher - signed)1
10Printed actual Teastpapers (1 copy each subject)1
11BIR Form 2306 & 23071

Checklist on MOOE – Tarpaulin Printing

 TARPAULIN PRINTING No. of CopiesSignatory 
1Purchase Request (PR)1BAC/ School Head
2Price Quotations (at least 3 companies)1BAC/Supplier
3Abstract of Canvass/Quotations1BAC Members/School Head
4Purchase Order (PO)/ Job Order (JO)1School Head/Supplier
5Official Receipt1
6Picture of Tarpaulin posted on designated area1
7Division Memo1
82306 and 23071

Checklist on MOOE – Documentary Stamps

 DOCUMENTARY STAMPS No. of CopiesSignatory 
1Purchase Request1BAC/ School Head
2Acknowledgement Receipt1
3List of Graduates1
4List of Serial Numbers1
5Photocopy of Documentary Stamps1

Checklist on MOOE – GAD Training

 GAD TRAINING No. of CopiesSignatory 
1Approved GAD Program/Plan1SH, Coordinator, PSDS, GADF Focal Point Coordinator, SDS 
2Approved Request Letter1SDS
3Philgeps Posting for P50,000.00 and above1
4Purchase Request1BAC/ School Head
5Quotation Price( at least 3 store/supplier )1BAC/Supplier
6Abstract1BAC Members/School Head
7Purchase Order1School Head/Supplier
8Sales Invoice and Official Receipt1
9Training Matrix1School Head
10Pictures1
11BIR Form 2306 & 23071

*Outsourcing Venue and Accommodation to 3rd Party is no longer allowed , should be direct to Supplier

Checklist on MOOE – STUDENT ID

 ID (P50.00 per student) No. of CopiesSignatory 
1Philgeps Posting for P50,000.00 and above
2List of Students1School Head
3Purchase Request1BAC/ School Head
4Quotation Price( at least 3 store/supplier )1BAC/Supplier
5Abstract1BAC Members/School Head
6Purchase Order1School Head/Supplier
7Sales Invoice and Official Receipt/ Acknowledgement Receipt (AR)*1
8Inspection And Acceptance Report (With attached photo of the actual items with the Inspectorate and Property Custodian in the school vicinity)1Inspected by: Inspectorate
Accepted by: Property Custodian
9Requisition and Issue Slip for Office supplies and Other Materials (RIS)1Issued by: Property Custodian
Received by: School Head
10PTA Certification1 PTA President
11BIR Form 2306 & 23071

Note: Use of Reimbursement Expense Receipt (RER) is no longer be acceptable, instead Acknowledgement Receipt (AR) shall be used as supporting documents subject to provision of COA Circular 2006-06.

Use of Acknowledgement Receipt (AR)

As per COA Circular 2004-06 dated September 9, 2004, the AR shall be acceptable for disbursements made from the cash advance of the disbursing officer where the payee is not a business entity required by the Bureau of Internal Revenue to issue ORs. It may be printed, typewritten and must bear the signature of the payee. Transactions where AR can be used: 1. Rental of van/jeep/tricycle for transportation use. 2. Wages of hired carpenters, plumbers and the likes. 3. Rentals of chairs and sound system (for used in graduation rites) from private individuals subject to the following condition; There should be a service agreement/contract, has photocopy of at least one valid ID of the entity contracted, the school is located on a very rural area and the price is reasonable/ within industry standard. Note: 1. Only schools tagged with hardship posts shall be construed as schools located on a very rural area.

Continue Reading: Simplified Accounting Guidelines & Procedures for Utilization of School MOOE

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