INTRODUCTION

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.

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

Schools. Unlike in the previous releases where there were funds

released thru the Central Office like funding for special programs,

internet connectivity, Gulayan sa Paaralan and School Based

Management grants, in 2016, they will be released directly to the

schools. 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. 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, special program for sports, etc.) as deemed

necessary depending on the inclinations of most of the students

including previous recipients and those who will intent to open

such programs. Graduation rites and moving up activities are

also part of said expenses. School supplies and other

consumables for teachers and students needs necessary in the

conduct of classes, 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. MOOE allocation

will also be used to pay wages for janitorial, transportation/

mobility and security services, utilities such as water and

electricity and communication expenses like telephone and

internet connectivity. It can also be used for reproduction of

teacher-made activity sheets and those downloaded from the

Learning Resource Management and Development System

(LRMDS), answering on different learning situations and needs.

Small capital expenditure no more than Php 15,000 can also be

procured based on the Manual issued by the Commission on

Audit (COA). However, the following cannot be procured using

the MOOE: school furniture like seats, teachers tables and

chairs, textbooks and other instructional materials like

publications, periodicals and review materials. With these new

guidelines, 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,

Regional and Division offices and most of all, for improving the

learning out comes of the learners(Mendoza,2016).

 REVIEW OF RELATED LITERATURE

MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE)

(MOOE Expense Code 200) This account includes Traveling

expenses, communication services, repair and maintenance,

transportation services, supplies and materials, water,

illumination and power services, chalk allowance, auditing

services, training and seminar expenses. For purchase of

supplies, items should not exceed P10, 000.00 as prescribed by

COA.

To pay expenses for utilities (e.g. electric and water

expenses); To procure school supplies necessary in classroom

teaching; To pay salaries for janitorial and security services; and

To use for other mandatory expenditures except for the

procurement of textbooks and other instructional materials, and

school furniture and equipment.

LEGAL BASES a. Department of Budget and Management

(DBM) and DepEd Joint Circular No. 2004-1 dated January 01,

2004 entitled Guidelines on the Direct Release of Funds to

DepED-Regional Offices and Implementing Units; b. Section 10,

Republic Act No. 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, 2016).

 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, such as transportation, subsistence,
lodging and travel per diems, hire and guides or patrol; transportation of personal
baggage or household effects; bus, railroad, airline and steamship fares, tips,
transfers, etc., of persons while traveling abroad; charter of boats, launches,
automobiles, etc., road tolls, parking fees and all other similar expenses.
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. Training and Seminar Expenses This
account includes expenses incurred for participation / attendance of personnel to
training and seminars / workshops.
MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE)
Communication Services This account includes expenses for communication of
messages such as telephone (landline and mobile), internet expenses, wireless and
cable charges, satellite and tolls, postage charges and rent of post office boxes.
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, roads, bridges, irrigation
systems, river control and sea protection works, artesian wells, water supply systems,
telegraph lines, radio stations, wharves and other public structures.
MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) Repair and
Maintenance of Government Vehicles This account includes the cost of repairing
and maintaining government vehicles. Not included herein are spare parts, gasoline
and oil which shall be under Supplies and Materials.
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. Office
Supplies Expenses Medical, Dental and Laboratory Supplies Expenses Military,
Police and Traffic Supplies Expenses School Supplies Expenses Fuel, Oil and
Lubricants Expenses Maintenance Supplies Expenses Other Supplies Expenses
and other expendable property consumed in a function, activity or office.
 MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) Rents This
account includes charges for the use of facilities or equipment belonging to others.
Examples of these facilities and equipment: offices and grounds, quarters of
personnel, arsenal, barracks, warehouses, schoolhouses, office machines, road and
other maintenance equipment.
MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) Grants,
Subsidies and Contributions This account includes all aids and contributions in the
form of cash or property granted to people, entities or organizations for the purpose
of furthering programs or policies adjudged to be in the interest of the government.
Examples are: aid for educational purposes, for public health and sanitation and for
construction, aid to cultural minorities and contributions to economic development
projects.
MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) Water,
Illumination and Power Services This account includes the cost of water and
electricity or gas illumination consumed in government facilities.
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, equipments, motor vehicles etc.
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. Examples are: repairs and maintenance of
equipment when done by other government agencies or by private contractors;
printing and binding; subscription, money order fees, meal and transportation or
motor vehicle allowance for overtime work and election expenses.
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, because of the
inconvenience and costs of writing, signing and then cashing the cheque.
.
Read more: http://www.sunstar.com.ph/davao/opinion/2016/03/13/mendoza-

new-guidelines-utilizing-school-mooe-462352

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Maintenance and Other Operating Expenses (MOOE) & Capital Outlay -Lemuel
Estrada

1. 1. Presented by: LEMUEL BALTAZAR ESTRADA

2. 2. PRAYER
3. 3. Maintenance and Other Operating Expenses & Capital Outlay Presented
by: LEMUEL BALTAZAR ESTRADA
4. 4. 5. MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE)
USES OF SCHOOL MOOE
5. 6.
6.