INTRODUCTIONThe 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. This series of infographics discusses the allowed expenditures using MOOE, the factors affecting the amount of MOOE allocated, the responsibilities of the different offices and public schools, and the process and distribution of the MOOE. With the end view of providing guidance to all public schools on the derivation, release and the utilization of school MOOE, ensure timely and optimal use of school resources and institute mechanisms for transparency and accountability, the Department of Education released DepEd Order No. 13, s. 2016, otherwise known as, “Implementing Guidelines on the Direct Release of the Maintenance and Other Operating Expenses (MOOE) Allocation of Schools Including Other Funds Managed by Gulayan sa Paaralan and School Based Management grants. in 2016. they will be released directly to the schools. etc. Unlike in the previous releases where there were funds released thru the Central Office like funding for special programs. School supplies and other consumables for teachers and students needs necessary in the conduct of classes.) as deemed necessary depending on the inclinations of most of the students including previous recipients and those who will intent to open such programs.Schools. special program for sports. The main consideration in the use of the MOOE is the approved School Improvement Plan (SIP) for implementation in the current year as reflected in the Annual Implementation Plan (AIP) of the school. MOOE allocation . minor repairs of facilities. building and ground maintenance and the upkeep of the school and rental and minor repairs of tools and equipment necessary for teaching and learning are also part of the MOOE expenses. internet connectivity. Funds are allocated to support school-based training and activities selected to address the needs of the schools and expenses on special curricular programs (special program for the arts. Graduation rites and moving up activities are also part of said expenses. It can also be used for reproduction of teacher-made activity sheets and those downloaded from the Learning Resource Management and Development System (LRMDS). transportation/ mobility and security services. Regional and Division offices and most of all. teacher’s tables and chairs. utilities such as water and electricity and communication expenses like telephone and internet connectivity. However. this corner hopes that the school heads and teachers will do all necessary planning and timely implementation of their proposed programs and projects aligned with DepEd Central.will also be used to pay wages for janitorial. With these new guidelines. the following cannot be procured using the MOOE: school furniture like seats. answering on different learning situations and needs.2016). for improving the learning out comes of the learners(Mendoza. . textbooks and other instructional materials like publications.000 can also be procured based on the Manual issued by the Commission on Audit (COA). periodicals and review materials. Small capital expenditure no more than Php 15. 000. training and seminar expenses.g. To procure school supplies necessary in classroom teaching. REVIEW OF RELATED LITERATURE MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) (MOOE Expense Code 200) – This account includes Traveling expenses. water. To pay salaries for janitorial and security services. 2004 entitled Guidelines on the Direct Release of Funds to . chalk allowance.00 as prescribed by COA. and To use for other mandatory expenditures except for the procurement of textbooks and other instructional materials. repair and maintenance. 2004-1 dated January 01. LEGAL BASES a. electric and water expenses). Department of Budget and Management (DBM) and DepEd Joint Circular No. and school furniture and equipment. items should not exceed P10. auditing services. supplies and materials. To pay expenses for utilities (e. communication services. illumination and power services. For purchase of supplies. transportation services. 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 ( Estrada.DepED-Regional Offices and Implementing Units. Republic Act No. Section 10. . b. 2016). 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. subsistence. Not included herein are spare parts. railroad. postage charges and rent of post office boxes. Oil and Lubricants Expenses Maintenance Supplies Expenses Other Supplies Expenses and other expendable property consumed in a function. .. 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. artesian wells. hire and guides or patrol.. transportation of personal baggage or household effects. bus. of persons while traveling abroad. internet expenses. water supply systems. roads. radio stations. Office Supplies Expenses Medical. tips. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) Repair and Maintenance of Government Vehicles – This account includes the cost of repairing and maintaining government vehicles. irrigation systems. charter of boats. wireless and cable charges. activity or office. parking fees and all other similar expenses. telegraph lines. launches. gasoline and oil which shall be under Supplies and Materials. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) Communication Services – This account includes expenses for communication of messages such as telephone (landline and mobile). such as transportation. bridges. transfers. satellite and tolls. Police and Traffic Supplies Expenses School Supplies Expenses Fuel. road tolls. river control and sea protection works. 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. airline and steamship fares. wharves and other public structures. 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. automobiles. lodging and travel per diems. etc. Dental and Laboratory Supplies Expenses Military. Training and Seminar Expenses – This account includes expenses incurred for participation / attendance of personnel to training and seminars / workshops. etc. Examples of these facilities and equipment: offices and grounds. Illumination and Power Services – This account includes the cost of water and electricity or gas illumination consumed in government facilities. road and other maintenance equipment. subscription. quarters of personnel. warehouses. signing and then cashing the cheque. motor vehicles etc. aid to cultural minorities and contributions to economic development projects. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) Grants. arsenal. for public health and sanitation and for construction. schoolhouses. . barracks. because of the inconvenience and costs of writing. Examples are: aid for educational purposes. 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. printing and binding. Examples are: repairs and maintenance of equipment when done by other government agencies or by private contractors. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) Rents – This account includes charges for the use of facilities or equipment belonging to others. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) Water. entities or organizations for the purpose of furthering programs or policies adjudged to be in the interest of the government. meal and transportation or motor vehicle allowance for overtime work and election expenses. equipments. 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. 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. office machines. money order fees. Subsidies and Contributions – This account includes all aids and contributions in the form of cash or property granted to people. . . Presented by: LEMUEL BALTAZAR ESTRADA 2.ph/davao/opinion/2016/03/13/mendoza- new-guidelines-utilizing-school-mooe-462352 Follow us: @sunstaronline on Twitter | SunStar Philippines on Facebook Maintenance and Other Operating Expenses (MOOE) & Capital Outlay -Lemuel Estrada 1. .sunstar. 3. 6. Maintenance and Other Operating Expenses & Capital Outlay Presented by: LEMUEL BALTAZAR ESTRADA 4. 6.com. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) USES OF SCHOOL MOOE 5. 5. 4. PRAYER 3. 2.Read more: http://www. 1.