Simplified Accounting Guidelines & Procedures for Utilization of School MOOE

DEPED GUIDELINES FOR LIQUIDATION OF SCHOOL 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.

Read:

  1. 2019 Computation of DepEd Schools MOOE
  2. DepEd Checklist on MOOE Liquidation

Uses of School MOOE

  1. To fund activities as identified in the approved School Improvement Plan (SIP) for implementation in the current year and as specifically determined in the Annual Implementation Plan (AIP) of the school.
  2. To support expenses for school-based training and activities that are selected or designed to address the most critical needs that will improve learning outcomes.
  3. To finance expenses pertaining to graduation rites, moving up or closing ceremonies and recognition activities.
  4. To procure school supplies and other consumables for teachers and students deemed necessary in the conduct of classes.
  5. To fund minor repairs of facilities, building and grounds maintenance and the upkeep of the school.
  6. To pay for wages of full-time janitorial, transportation/mobility and security services.
  7. To pay for utilities and communication expenses.
  8. In no case shall the school MOOE be used for the procurement of school furniture (such as seats, and teacher’s table and chairs), and textbooks and other instructional materials, even if these expenditures are contained in the SIP.

Various forms used in the liquidation of MOOE

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Various Proof of Receipts

Traveling Expenses – Local
5020101000

To record the costs incurred in the movement/transport of government officers and employees within the country. It includes transportation fare and travel per diems, ferriage, and all other similar expenses

Supporting Documents:

  • approved itinerary of travel (Appendix A & B)
  • certificate of appearance
  • authority to travel approved by the agency head
    • within the District – signed by School Head
    • within the Division – signed by DS
    • outside the Division – signed by SDS
  • Reference/Memo (chargeable to local fund)

Note: Please attach ticket for CERES & Taxi fare.

Training and Seminar Expenses

To record the costs incurred for the participation/attendance in and conduct of trainings, conventions and seminars/workshops.

Supporting Documents:

In conducting training:

  • Training Course Design (TCD)- Division Approved
  • Approved Budget Proposal
  • Attendance Sheet
  • Payroll for Meal Allowance or Official Receipt
  • Official Receipt & usual supporting documents for purchased supplies

In attending training:

  • Official Receipt for Registration Fee
  • Memorandum
  • Certificate of Appearance ( to support each date of travel)

Office Supplies Expenses
5020301000

To record the cost or value of office supplies used such as bond paper, ink, and small tangible items like stapler wire remover, puncher, stapler and other similar items issued to end-users for government operations.

Supporting Documents:

Less than 2,000

  • Official Receipt
  • Requisition and Issuance Slip
  • Purchase Request
  • Inspection and Acceptance Report

2,000 and Above

  • Official Receipt
  • Requisition and Issuance Slip
  • Purchase Request
  • Canvass Paper ( 3 suppliers)
  • Abstract of Bids
  • Purchase Order
  • Inspection and Acceptance Report

Electricity Expenses
5020402000

  • Official Receipt excluding penalty
  • Water Expenses
    5020401000

Official Receipt excluding penalty

Priority Expense of the current month.

Telephone Expenses

Cost of authorized telephone consumption incurred in school operation. It includes cell cards and bills from telecommunication companies.

For Cluster Heads

– P 500.00 load allowance
– Official Receipt

For Cluster Members

– P 150.00 load allowance
– Official Receipt

Non-cumulative Expense.

Security Expenses and Janitorial Expenses
5021202000

Supporting Documents:

  • Payroll
  • DTR signed by the Principal/School Head
  • Contract or Memorandum of Agreement (MOA) signed by the School Head & the Contracting Person and must be witnessed by the District Supervisor and the PTA President

R&M – School Buildings
5021304002

  • Repairs for classrooms such as repainting, minor construction of CR, windows, ceiling, doors, roofs, installation of electrical wirings, etc..

Supporting Documents:

Purchases of Materials less than 2,000

  • Official Receipt
  • Delivery Receipt (if OR)
  • Requisition and Issuance Slip
  • Purchase Request
  • Inspection and Acceptance Report
  • Pictures if not implemented (colored)

2,000 and Above

  • Official Receipt
  • Delivery Receipt (if OR)
  • Requisition and Issuance Slip
  • Purchase Request
  • Canvass Paper ( 3 suppliers)
  • Abstract of Bids
  • Purchase Order
  • Inspection and Acceptance Report
  • Pictures if not implemented (colored)

Payment of Labor Cost – 30% of purchased materials.

  • Payroll for Pakyaw or RER
  • Job Order
  • Program of Works (2,000.00 & above)
  • Acceptance of Finished Minor Repair
  • Colored Pictures (original & 2nd copy) – for all repair & maintenance regardless of the amount (before, during and after)

Other Accounts

R&M – ICT 5021305003

For repair of IT equipment and software.

  • Official Receipt or RER
  • Job Order

Internet Subscription Expenses
5020503000

  • Official Receipt
  • Memo for LIS updating/Reports

Maximum of 300.00 per month for LIS encoding and submission of reports

Printing and Publication Expenses
5029902000

To record costs of printing or photocopying and binding of manuscripts, documents, forms, manuals. Example: Reproduction of test papers, MOOE forms, etc.

Supporting Documents:

Less than 2,000

  • Official Receipt
  • Requisition and Issuance Slip
  • Purchase Request
  • Inspection and Acceptance Report
  • List of Recipients (itemized and signed by teachers)

2,000 and Above

  • Official Receipt
  • Requisition and Issuance Slip
  • Purchase Request
  • Canvass Paper (3 suppliers)
  • Abstract of Bids
  • Purchase Order
  • Inspection and Acceptance Report
  • List of Recipients (itemized and signed by teachers)

Fidelity Bond Expenses

  • Deposit Slip (c/o bank)
  • Authority to Accept Payment (ATAP) – Bureau of Treasury
  • Confirmation Letter (optional)

Other Office Supplies Expenses
5020399000

To record cost and value of other supplies used in the school operation.

Example: Tarpaulin/Streamers, ID’s, cleaning supplies & materials, curtains, pesticides, hand washing supplies, ribbons, medals, printer, etc.

Supporting Documents:

Less than 2,000

  • Official Receipt
  • Requisition and Issuance Slip
  • Purchase Request
  • Inspection and Acceptance Report
  • List of Recipients (for ID’s); Acknowledgement Receipt for Equipment for inventoriable items

2,000 and Above

  • Official Receipt
  • Requisition and Issuance Slip
  • Purchase Request
  • Canvass Paper
  • Abstract of Bids
  • Purchase Order
  • Inspection and Acceptance Report
  • List of Recipients (for ID’s); Acknowledgement Receipt for Equipment for inventoriable items

Other MOOE
5029999099

To record expenses which are not classified in any of the specific accounts. Examples: Repairs of Path walk, Stage, Flag pole, Office of School Head, etc.

(1) Purified Drinking Water

  • Official Receipt
  • Requisition and Issuance Slip
  • Purchase Request
  • Inspection and Acceptance Report
  • List of Recipients (received by teachers)

(2) Hauling

  • RER ( specify distance)

(3) District Clerk

  • Payroll
  • DTR
  • Contract

(4) Rental of Sound

  • RER
  • Job Order

The Liquidation should be accompanied with:

  • Liquidation Report (LR) – 3 copies
  • MOOE Payroll – 2 copies
  • Disbursement Voucher (DV)
  • Cash Disbursement Register (CDR)
  • Additional requirements as deemed necessary to support the validity of claims.

Things to remember when liquidating:

  1. For thermal receipts, have them photocopied.
  2. Be mindful of the receipt’s expiration/validity.
  3. Receipts should be written in black or blue pens only.
  4. “Assorted groceries/items” in the receipt is not accepted.
  5. No alteration of OR.
  6. The Cluster Members shall submit their liquidations to their respective Cluster Heads with one (1) original copy (for COA) and one (1) 2nd copy (for Accounting).
  7. All liquidations of each cluster must be filed in one folder only according to the sequence of schools in the payroll. Liquidation should be submitted a week prior to the set deadline .

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