School Operations Manual On Financial Management SOMFM 1

School Operations Manual on Financial Management
MESSAGE from Dr. Bianito A. Dagatan, CESO V

Schools Division Superintendent, Division of Bohol
I am happy and full of joy that the

Division of Bohol has finally come up with this
Schools Operations Manual on Financial
Management (SOMFM) which would be a great
help for all in the grassroots of our system who
work for the better service towards our
clientele. This is a milestone for all of us to
celebrate and cherish. Let us look forward to
the benefits it will bring to our office and to our
department as a whole.
This manual is our gift to our learners

who would be the ultimate beneficiaries for this
endeavor. The principles and guidelines
embedded in this document are anchored on
our mandate of transparency and
accountability. And the concept of good
governance could never be separated on the concept of quality output which are the
graduates of good quality we produced.
With this SOMFM, I am confident that we can now have a common

understanding on our direction towards optimum utilization of funds in a more
systematic and simplified way. Ours is now the tool to make things happen in the
context of School-Based Management where financial management is an essential
dimension for a better school operation.
Just as I am a public servant, I am proud to recognize all my co-workers who

made some extra miles for this reference material. I know, deep in my heart, the
great efforts done by the KWENTADA ( Knowing the Working EsseNtials of Timely,
Accurate Disbursement and Accountability ) Team spearheaded by Ma. Victoria M.
Jaspe and Gabina F. Ladaran from the Finance Services. Kudos to all of you.
And to all whom we expect to serve the best, may we continue to hope and
believe the power of change that this manual will deliver. Because in DepEd Bohol,
We Care for All, Behold Bohol!
BIANITO A. DAGATAN EdD, CESO V

Schools Division Superintendent
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ACKNOWLEDGEMENT
“Synergy is better than ‘my way’ or’ your way’. It’s OUR WAY.” Stephen R. Covey
The Department of Education (DepEd) Schools Division of Bohol would like to
recognize the valuable contributions and tireless efforts given by those who have
made the development and completion of this manual a reality.
To Schools Division Superintendent, Dr. Bianito A. Dagatan for the full
support and encouragement in this endeavor recognizing its importance as a needed
tool for financial management practitioners in the schools.
To Assistant Schools Division Superintendents, Dr. Danilo G. Gudelusao and
Dr. Faustino N. Toradio for the contributing their expertise during the roll out.
To the members of the Technical Working Group (TWG): Ma. Victoria Jaspe
and Gabina Ladaran who are the prime movers of this manual together with the
dynamic KWENTADA Team: content writers and resource speakers - Ralf Renz
Rapirap, Liza Crescencio, Marilyn Jasmin Talan, Grace Daquio of the Accounting
Unit, Josefina Ursos and Jerome Capuno of the Budget Unit, Alodia Calunsag and
Justina Arac of the Internal Audit Services, Aleida Caga-anan, Charlie Espino, Maria
Lourdes Estallo, Alma Espina, and Michelle Bactasa – senior bookkeepers of the
various schools districts, Samantha Villalongja for her diligence in consolidating all
documents and write ups and designing the manual.
Special thanks to our former colleague Kenneth Trajano for writing the asset
management portion of the manual.
To our pool of legal, technical and IT consultants – Atty. Vanessa Quijano,
Atty. Lucille Maglajos, Guy Aranjuez, Ronald Boniao, Lope Hubac, Engr. Dinah
Florence Talan, and Lenjun Boiser – for their dedicated commitment in sharing their
expertise to the KWENTADA Team.
To all those who have helped us in one way or another in making this manual
a reality – our deepest gratitude.
Finally, to our God, we praise and honor you for the gift of persons,
knowledge, intellect, skills, and talents.
To God be the glory!
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TABLE OF CONTENTS
DEFINITION OF TERMS & ACRONYMS 6
FINANCE ORGANIZATIONAL STRUCTURE 14
DUTIES and RESPONSIBILITIES 14

Senior Bookkeeper (Implementing Unit Schools): 15
Senior Bookkeeper (Non-Implementing Unit Schools): 15
Disbursing Officer (Implementing Unit Schools): 16
Disbursing Officer (Non-Implementing Unit Schools): 16
PROCUREMENT PLANNING, BUDGETING LINKAGE, & THE
SCHOOL PROCUREMENT PROCESS 17
PROCUREMENT PLANNING 18
BUDGETING LINKAGE 18
Preparing the Project Procurement Management Plan (PPMP) 19
Preparing the Annual Procurement Plan Common-Use Supplies and Equipment (APP-CSE) 20
Preparing the Annual Procurement Plan (APP) 21
The School’s Budgeting Process 22
Preparation of WFP & APP for Additional Funds 23
SCHOOL PROCUREMENT PROCESS 24

Procurement Methods and Procedures 26
School Procurement Terms and Conditions 29
School Procurement Process 31
ACCOUNTING AND DISBURSEMENT PROCEDURES 32

Basic Concepts and Principles in Disbursement 34
Modes of Disbursements 34
Guidelines and complete set of supporting documents for disbursement of commonly used accounts 44
Process 65
Process Flow for Submission of MOOE Liquidation 68
ASSET MANAGEMENT 69
ACQUISITION 70
Acquisition through purchase from school MOOE/SBFP funds 70
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Acquisition through Donation 76

Accountability of Cash Donation to the School 80
Process Flow for Cash Donations to Public Schools 81
UTILIZATION 82
Objectives 84
Basic Concepts 84
Flowchart on Disposal and Sale of School Property 85
Disposal of Semi-Expendable Equipment and PPE 86
FIDELITY BOND of Accountable Officer 94

Implementing Rules & Regulations 94
Bond Limitations 95
Extent of Liability 95
Sanctions for Failure to Post Fidelity Bond 95
Amount of Fidelity Bond Premium 95
Basis for Determining Cash/Property/Accountable Forms Accountability 96
Fidelity Bond Requirements 97
Fidelity Bonding Process Flow 99
APPENDICES 102
FREQUENTLY ASKED QUESTIONS 135
REFERENCES 141
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DEFINITION OF TERMS &

ACRONYMS
- Approved Budget for the Contract
ABC - Costs based on the budget allocated per item or project in
the approved Annual Procurement Plan
- Agency Budget Matrix
- Disaggregation of all the programmed appropriations for
ABM
each government agency into various expenditure
categories
- Employees of the Government of the Philippines whose
duties performed, permits or requires the custody of funds
Accountable
or properties for which he is accountable
Official/Employee
- In schools, this can be identified as the school head,
disbursing officer, and the property custodian
- Advice to Debit Account
- Document that authorizes the bank to automatically debit
ADA
the funds of the source account and credit the exact amount
to the recipient account/s
- Annual Implementation Plan
- A detailed plan that describes how the key improvement
AIP strategies in the school strategic plan, and other significant
projects, will be put into operation during the year and how
they will be monitored
- Annual Procurement Plan
- The basis by which all procurement done for the current
calendar year should be based
APP - Requisite document that the agency must prepare to reflect
the necessary information on the entire procurement
activities for goods and services and infrastructure to be
procured that it plans to undertake within the calendar year
- Annual Procurement Plan for Common-used Supplies and
APP - CSE
Equipment
- An estimate or opinion of value of a described property as of a
Appraised Value specific date transmitted in writing and supported by relevant
and factual data
- Resources controlled by an entity as a result of past events,
Assets and from which future economic benefits or service
potentials are expected to flow to the entity.
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- Systematic process of deploying, operating, maintaining,

Asset Management
upgrading and disposing of assets cost-effectively
- Bids and Awards Committee
- Responsible for eligibility screening, bidding, evaluation of
BAC
bids, post qualification and recommending award of
contracts
- Bill of Materials
- extensive list of raw materials, components, and
BoM
instructions required to construct, manufacture, or repair a
product or service
- Cash Advance
- Funds granted to officers and employees which may be
classified into: (a) regular cash advance – those granted to
cashiers, disbursing officers, paymasters and/or
property/supply officers for salaries and wages,
CA
commutable allowances, honoraria and other similar
payments and petty cash operating expenses; (b) special
cash advances -those granted on the explicit authority of
the agency heads to duly designated disbursing officers or
employees for other legally authorized purposes.
- Commission on Audit
- agency responsible for the promulgation of accounting and
COA
auditing rules and regulations of the uses of government
funds and revenues
- Department of Budget and Management
- Executive department responsible for the sound and
DBM efficient use of government resources for national
development and also as an instrument for meeting of
national socio-economic and political development goals
- Department of Education
- Executive department responsible for ensuring access to,
promoting equity in, and improving the quality of basic
DepEd
education
- It is the main agency tasked to manage and govern the
Philippine system of basic education
Disposal - End of the life cycle of a government property
- Daily Travel Expenses
- The amount authorized to cover expenses for local travel,
which consists of:
(i) costs for hotel accommodation or lodging;
DTE
(ii) meals; and,
(iii) incidental expenses, including cost for local and
inland transportation and reasonable miscellaneous
expenses at the place of assignment.
E.O. - Executive Order
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- A rule or order issued by the president to an executive

branch of the government and having the force of law
- Enhanced Basic Education Information System
- a web-based system designed to enhance information
management at all levels of the education system (school,
EBEIS
division, region, and national levels) through streamlined
processes and use of information and communication
technologies
- is an insurance of bondable public officer under the Fidelity
Fund to assure:
a. faithful performance of all duties imposed by law upon
Fidelity Bond
him; and,
b. faithful accounting of all funds and public property
coming into his possession, custody, or control
- consists of bond premium collected by the Bureau of
Treasury (BTr) from the accountable public officers having
Fidelity Fund custody of public funds and/or properties.
- shall be constituted and maintained as permanently
reimbursable fund.
Function - description of the functions for which the goods are to be
description utilized
- General Appropriations Act
- Legislation that defines the annual expenditure program of
the national government and all its instrumentalities
- Legislative authorization that contains the new
appropriations in terms of specific amounts for salaries,
GAA
wages and other personnel benefits, maintenance and other
operating expenses, and capital outlays authorized to be
spent for the implementation of various programs/projects
and activities of all departments, bureaus and offices of the
government for a given year
- Gender Awareness and Development
- interdisciplinary field of research and applied study that
implements a feminist approach to understanding and
GAD addressing the disparate impact that economic
development and globalization have on people based upon
their location, gender, class background, and other socio-
political identities
- General Allotment Release Order
- a comprehensive authority issued to all agencies to incur
obligations not exceeding an authorized amount during a
GARO specified period for the purposes indicated
- covers all expenditures common to most agencies without
need of special clearance or approval from a competent
authority
GCC - General Conditions of the Contract
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- Portion of a contract document in which the rights,

responsibilities, and relationships of the parties involved
are itemized
- Defines each contracting party’s duties and privileges, and
the rules that will govern the relationship
- Government Procurement Policy Board
- Established by virtue of R.A.9184 as an independent inter-
agency body that is impartial, transparent and effective,
with private sector representation
- Its duties and responsibilities include:
1. To protect national interest in all matters affecting public

procurement, having due regard to the country's regional
and international obligations;
2. To formulate and amend public procurement policies,
rules and regulations, and amend, whenever necessary,
the implementing rules and regulations Part A (IRR-A);
GPPB 3. To prepare a generic procurement manual and standard
bidding forms for procurement;
4. To ensure the proper implementation by the procuring
entities of the Act, its IRR-A and all other relevant rules
and regulations pertaining to public procurement;
5. To establish a sustainable training program to develop the
capacity of Government procurement officers and
employees, and to ensure the conduct of regular
procurement training programs by the procuring entities;
and
6. To conduct an annual review of the effectiveness of the
Act and recommend any amendments thereto, as may be
necessary.
- Government Servicing Banks
- refers to the authorized government servicing banks, such
as Land Bank of the Philippines (LBP), Development Bank
GSB
of the Philippines (DBP), and Philippine Veterans Bank
(PVB), to which DBM issues the NCAs for crediting to the
MDS sub-accounts of NGAs
- Head of Procuring Entity
- refers to: (i) the head of the agency or body, or his duly
authorized official, for NGAs and the constitutional
commissions of offices, and branches of government;
HoPE Provided, however, that in an agency, department, or office
where the procurement is decentralized, the head of each
decentralized unit shall be considered as the HoPE, subject
to the limitations and authority delegated by the head of
the agency, department, or office.
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- For purposes of this manual, the HoPE shall be the School

Head/Principal/SDS-designated SIC/or any Approving
Authority as may be authorized by the Schools Division
Superintendent
- Invitation to Bid
- Also called an invitation for bid or sealed bid, is a call to
IB
contractors to submit a proposal on a project for a specific
product or service.
- Implementing Unit school
- Capable of administering their own funds since they have
position items assigned to handle cashiering and
bookkeeping functions, whether on a permanent or
temporary basis
- Is a school with a minimum required set of financial staff
to enable the separation of functions as provided by basic
accounting principles of internal control. That is, recording
of transactions is separate from handling of cash and
disbursements. Thus, an IU processes its own transactions,
maintains its own complete set of books of accounts and
produces its own financial statements and other reports.
IUs IUs receive their allocations from the national budget
directly from the DBM regional offices. This is also true in
the IU share of centralized lumps sums being released by
DepEd Central Office that are downloaded directly to
them. Consequentially, they are also mandated to prepare
financial statements and other reports directly to
government regulatory agencies like the DBM, COA and
the DOF. They are also mandated to submit these financial
statements and other related reports to the division office
for purposes of consolidation. The Division Office may
require IUs to submit additional management reports for
purposes of monitoring and evaluating school
performance.
- Lowest Calculated Responsive Bid/Lowest Calculated
Responsive Quotation
LCRB/LCRQ - a bid or proposal that substantially complies with the
invitation to bid or request for proposals and all prescribed
procurement procedures and requirements
- Modified Disbursement Scheme
- A disbursement system implemented to facilitate effective
management of the national government’s cash resources,
MDS whereby national government agencies/GOCCs settle
their payables through issuance of checks or through direct
crediting to bank accounts, chargeable against the account
of the Treasurer of the Philippines (TOP/Bureau of the
Page 10
Treasury) being maintained with the head offices of

government servicing banks (GSBs)
- Maintenance and Other Operating Expenses
- Refer to an expenditure category/expense class for support
MOOE to the operations of government agencies such as expenses
for supplies and materials; transportation and travel;
utilities (water, power, etc.) and the repairs, etc.
- Notice of Cash Allocation
- issued by the DBM to central, regional and provincial
offices and operating units through the authorized
government servicing banks of the MDS, to cover the cash
requirements of the agencies or the amount of cash
requested to cover a specific purpose
NCA
- Provides the cash disbursement ceiling/limit for which the
AGSB can release and the government agency can spend,
respectively. This means that the bank cannot release cash
in excess of the amount written in the NCA. Similarly, the
agency cannot disburse in excess of the amount provided
in the NCA
- National Expenditure Program
- Provides the details of spending for each department and
NEP
agency by program, activity or project (PAP), and is
submitted in the form of a proposed GAA.
- National Government Agency
- Various units of the government, including a department,
NGA bureau, office, instrumentality, or government-owned or
controlled corporation, or a local government or a distinct
unit therein
- New Government Accounting System
- Process of recording, analyzing, classifying, summarizing
communication and interpreting financial information
NGAS about government in aggregate and in detail reflecting
transactions and other economic events involving the
receipt, spending, transfer, usability and disposition of
assets
- Non Implementing Unit school
- school that has financial staff, comprising of bookkeepers
and disbursing officers, but do not maintain complete set
of books of accounts. They receive their allocations from
Non-IUs the national budget through the Division Office in the form
of cash advances. The school head or the disbursing officer
handles the cash advance from the Division Office. Their
financial transactions are included in the books of accounts
and financial reporting of the Division Office.
OB - Official Business
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- Refers to the official travel wherein the transportation

expenses and miscellaneous expenses, and DTE incurred,
including salaries and other benefits, while on travel, shall
be funded by DepEd or by any other government entities.
- Refers to official travel wherein no government expenses
shall be incurred/spent, except for the payment of salaries
Official Time
and other benefits of the official or employee who is on
travel.
- Programs/Activities/Projects
- A homogenous group of activities necessary for the
performance of a major purpose for which a government
agency is established, for the basic maintenance of the
PAPs
agency’s administrative operations or for the provisions of
staff support to the agency’s administrative operations or
for the provisions of staff support to the agency’s line
functions
- Performance-Based Bonus
- Component of the PBIS or the Performance-Based
Incentive System which will be given to employees based
PBB
on their contribution to the achievement of their
Department or Agency’s targets and commitments in FY
2012.
Performance - The manner goods are required to perform the functions
description expected of them
- the place where the office or regular place of work of an
Permanent Official official employee is expected to stay most of the time as
Station required by the nature and the duties and responsibilities
of the position of such employee.
- Philippine Government Electronic Procurement System
- Online portal where government agencies post their
PhilGEPS
procurement requirements to make procurement processes
more efficient
- Project Management Office
- Group or department within a government agency that
PMO
defines and maintains standards for project management
within the organization
- Program of Work
- Non-contractual reference point for how work will be
PoW
carried out or it can impose obligations to deliver the works
in a certain way and by certain dates
- Project Procurement Management Plan
- Guide document in the procurement and contract
PPMP
implementation process
- Vital reference in procurement monitoring
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- Important tool in resource and financial management,

allowing the school the flexibility to optimize the
utilization of scarce resources
- Prepared by the teaching and non-teaching personnel of
the school during the budget preparation
- Refers to the acquisition of goods, consulting services, and
the contracting for infrastructure projects by the Procuring
Entity. Procurement shall also include the lease of goods
Procurement
and real estate. With respect to real property, its
procurement shall be governed by the provisions of R.A.
10752 and other applicable laws, rules and regulations.
- Republic Act
- Law passed purely by the parliament or legislature of the
R.A. country and amend previously laid out processes in
constitutions or any other codes of the country as the time
demands
- Republic Act 9184, otherwise known as the “Government
Procurement Reform Act”
R.A. 9184 - An act providing for the modernization, standardization and
regulation of the procurement activities of the government and
for other purposes enacted on January 10, 2003.
- Special Allotment Release Order
- A specific authority issued to identify agencies to incur
obligations not exceeding a given amount during a
SARO specified period for the purpose indicated. It shall cover
expenditures the release of which is subject to compliance
with specific laws or regulations, or is subject to separate
approval or clearance by competent authority
- The physical description of the goods or services, as well as
the school’s requirements in terms of functions,
performance, environmental interface and design standard
Technical
requirements to be met by the manufacturer or supplier of
Specifications
goods or services to be rendered
- Must include the testing parameters for goods, when such
testing is required in the contract
- The actual fares of the authorized modes of transportation
Transportation (e.g., land, sea and air) for local travels from the permanent
Expenses official station to the destination or place of assignment and
back.
- Unified Accounts Code Structure
- Government-wide harmonized budgetary, treasury and
accounting code classification framework jointly
UACS
developed by the Department of Budget and Management
(DBM), the Commission on Audit (COA), the Department
of Finance (DOF) and the Bureau of the Treasury
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FINANCE ORGANIZATIONAL
STRUCTURE
Office of the Schools Division

Superintendent
SDO Finance Services Unit
Accounting
Internal Audit
Budget
School Finance Services Unit
Senior Bookkeeper (IUS/Non IUS)

Disbursing Officer (IUS/Non IUS)
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DUTIES and RESPONSIBILITIES

Senior Bookkeeper (Implementing Unit Schools):
1. Prepares and maintains the registries of allotments and obligations.
2. Prepares the financial statements and supporting schedules of the school.
3. Maintains the general and subsidiary ledgers per account.
4. Prepares the Financial Accountability Reports (FARs).
5. Analyzes COA Audit Findings and Recommendations as well as direct control on
monitoring of its status of compliance undertaken by the school.
6. Pre-audits financial documents (disbursement vouchers, liquidation reports, etc.).
7. Facilitates processing and releasing of Personnel Benefits.
8. Reconciles plantilla of position and regular payroll of the school.
9. Prepares remittances of taxes, premiums, and contributions of GOCCs.
10. Transmits to COA the school’s Financial Reports, Financial Records and
Disbursement Vouchers and other reports/documents as may be deemed necessary.
11. Prepares funding requests, accountability reports and submit the same to DepEd-
Regional Office, Department of Budget and Management (DBM) and other oversight
government committee.
Senior Bookkeeper (Non-Implementing Unit Schools):

1. Monitors and records cash advances.
2. Maintains school’s subsidiary ledgers related to cash advance.
1. Provides assistance and guidance to school heads in the preparation of liquidation
reports on cash advances.
2. Checks completeness of supporting documents pertinent to liquidation ad request
for additional funding.
3. Verifies validity and authenticity of documents attached to liquidation or request.
4. Prepares journal entry vouchers on liquidation reports.
5. Conducts ocular inspection in projects conducted for school repairs and
improvements.
6. Maintains historical records by filing documents.
7. Complies with routinely requirements and mandatory reports for submission to
oversight agencies.
8. Contributes to team efforts by accomplishing related tasks as needed.
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Disbursing Officer (Implementing Unit Schools):

1. Prepares of checks and the corresponding advices to the Bank of Disbursements on
all approved disbursement vouchers and payrolls.
2. Forwards to the bank copies of the check and disbursement advices.
3. Releases check to all valid claimants and payees.
4. Pays the maintenance and other operating expenses of the school.
5. Remits to GSIS, Pag-ibig, PhilHealth contributions and BIR deductions.
6. Maintains the Cash Disbursement Record of the school.
7. Prepares Monthly Report of Check issued for the school.
8. Monitors the cash position of the school.
9. Releases monthly pay slips to school employees.
10. Keeps the record and copy of all cash allocation release by DBM.
11. Keeps and safeguard all accountable forms of the school.
12. Coordinates and help the senior bookkeeper in the submission of paid disbursement
vouchers.
Disbursing Officer (Non-Implementing Unit Schools):

1. Takes custody of the monthly school MOOE cash advances of the central school.
2. Pays all valid claimants through the school MOOE cash advances.
3. Maintains the Cash Disbursement Record of the school.
4. Monitors the cash position of the school.
5. Keeps a record and copy of all cash allocation released by the Division Office.
6. Keeps and safeguards all accountable forms of the school.
7. Coordinates and helps the senior bookkeeper in the submission of paid
disbursement voucher.
8. Prepares check on all approved disbursement vouchers and payrolls.
9. Releases checks to all valid claimants for the maintenance and other operating
expenses of the school.
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PROCUREMENT
PLANNING,
BUDGETING
LINKAGE,
& the
SCHOOL
PROCUREMENT
PROCESS
Page 17
Section 7 of RA 9184 and its revised IRR focuses on the above-mentioned topic and
we quote:
“7.1. All procurement shall be within the approved budget of the Procuring Entity and should be
meticulously and judiciously planned by the Procuring Entity. Consistent with government fiscal
discipline measures, only those considered crucial to the efficient discharge of governmental functions
shall be included in the Annual Procurement Plan (APP). For purposes of this IRR, a procurement
project shall be considered crucial to the efficient discharge of governmental functions if it is required
for the day-to-day operations or is in pursuit of the principal mandate of the Procuring Entity
concerned. The APP shall include provisions for foreseeable emergencies based on historical records.
In the case of Infrastructure Projects, the APP shall consider the appropriate timing/phasing of related
project activities, such as, engineering design and acquisition of right-of-way site or location, to
reduce/lower project costs.
7.2. No procurement shall be undertaken unless it is in accordance with the approved APP,
including approved changes thereto. The APP must be consistent with the duly approved
yearly budget of the Procuring Entity and shall bear the approval of the HoPE or second-
ranking official designated by the HoPE to act on his behalf.”
PROCUREMENT PLANNING
In the school level, the most comprehensive output that represents the planning phase
is the enhanced School Improvement Plan (eSIP). It forecasts projects, activities, and
improvements in a 3-year duration. In the eSIP, there is a year-by-year plan for the Priority
Improvement Areas (PIAs) called the Annual Implementation Plan (AIP) which contains the
specific activities, outputs, required resources, schedule, and individual/s who will be
accountable for the said PIA. The AIP, also referred to as the school operating budget (SOB),
shall be consistent with school MOOE allocation of the school, thus, it shall be crafted per
fiscal year, and is adjusted quarterly, if necessary.
BUDGETING LINKAGE
The school budget is one of the most powerful tools to promote and strengthen the
school-based management and accountability. With the adoption of the new school MOOE
formula starting 2013, DepEd moves closer to rationalizing the programming of school
budgets. Previously, the school MOOE budget was computed solely based on enrollment
given a per capita cost. With the new formula, other factors affecting school operations are
considered, such as the number of teachers and classrooms managed by the school, the
number of graduating or completing students, and a fixed amount corresponding to basic
needs of a school. In addition to this, starting 2016, financial assistance previously released
separately for special programs or activities are now incorporated in the budget for the
operations of schools. The funds will no longer be downloaded from the Central Office and
are now part of the regular school MOOE budget.
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A division memorandum detailing the annual school MOOE shall signal the start of
the budgeting process in schools. This shall trigger the school to update their Annual
Implementation Plan, convene to prepare the Project Procurement Management Plan
(PPMP), and consolidate the said PPMPs into the Annual Procurement Plan (APP). Usually,
the yearly school allocation for MOOE is not always sufficient to cover for expenses, thus,
the need to prioritize and manage funds with prudence and frugality. Only procurement
projects that are considered crucial to the efficient delivery of basic education services and
beneficial to the learners shall be included in the school’s Annual Procurement Plan (APP).
The annual school MOOE allocations are specifically identified in the National
Expenditure Program (NEP) incorporated in the GAA. The respective amounts per school
specified in the NEP (net of Gender Awareness and Development budget) shall be the basis
of the school in making the Annual Procurement Plan. As provided in the Magna Carta of
Women, “the cost of implementing GAD programs shall be the agency’s GAD budget which shall be
at least five percent (5%) of the agency’s total budget appropriations.”
The school’s share in MOOE from the national budget is determined by DepEd central
office with a formula using EBEIS data on enrollment, number of classrooms, number of
teachers, and number of graduates. The latest formula used was referred to as the Boncodin
formula with a fixed component, and variable factors for each of the datum identified in the
EBEIS. A newly developed formula that considers costs, norms, and standards in the delivery
of programs and services of DepEd and referred to as the Normative Funding Formula will
replace the current one.
NOTE: There are cases, however, when the proposals derived from the Boncodin’s formula will be constrained
due to the department’s budget ceiling.
Preparing the Project Procurement Management Plan (PPMP)

It is greatly encouraged that once the school is provided with the annual MOOE for
the next fiscal year (usually within the months of October or November), the school head
shall call for a forum (budget call). Listed below are factors and/or expenses that may be
considered
that might help in the alignment of the preparation of the individual PPMP of teaching and
non-teaching personnel (end-users) :
● School goals and objectives for the upcoming fiscal year;

● School’s strategic plan based on the eSIP;
● The PIAs in the AIP;
● Historical events/foreseen contingencies (graduation, INSET, sub-congressional
meet, among others);
● Current common-use supplies inventory;
● Overhead expenses (light, water, travel, seminar fees, internet fees, among others)
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As end users, the teaching and non-teaching personnel may be guided by the
following questions in determining their specific needs:
● What items must be procured? – Since this question includes determining technical
specifications of specific items, end users can consider the following guide description:
● Generic and flexible

● Clear
● Updates in technology is taken into account
● Function description
● Performance description
● Design, including specific measurements
● Fits the actual requirements of the teaching and non-teaching personnel
❖ Specifications for the procurement of goods shall be based on relevant

characteristics and/or performance requirements. Reference to brand names
shall not be allowed. Section 18 of IRR of R.A. 9184.
● How much/many are needed? – In determining quantity, the budget ceiling should
be considered. It is recommended that the school head should allocate a specific
amount of budget for each teaching or non-teaching personnel of the school.
● What will be the method of procurement? – Determination of the mode of
procurement may be consulted to the school BAC.
● When should these items be procured? – Determining the timing and duration of
procurement should be considered in scheduling the specific quantity needed by the
teaching and non-teaching personnel of the school (such as graduation, early
registration, INSET, among others).
Preparing the Annual Procurement Plan Common-Use Supplies

and Equipment (APP-CSE)
After the PPMP is done, the preparation of the APP-CSE follows. In this form, all
common-use items indicated by the teaching and non-teaching school personnel shall be
summarized. It is important that estimated prices do not fall short from existing market
prices including VAT and 10% allowance for inflation. Since this form only summarizes the
commonly used supplies and equipment from the PPMPs, it is not necessary that the total
amount at the bottom part of this form equals the total amount indicated in the APP. The
APP includes all budgetary items (whether procured or those not involving procurement),
whereas the APP-CSE includes only those commonly used and procured supplies and
equipment.
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Preparing the Annual Procurement Plan (APP)

In the APP, all items stated in the PPMPs are then categorized according to the account
code where the items will be accounted for upon purchase of the school. The most important
details to consider here are:
● The procurement item or project

● The applicable account code for the procurement item/project
● The end user as stated in the PPMP
● The mode of procurement
● The schedule of the bidding process
● The applicable budget of the indicated procurement item/project
At the bottom part of the APP form, the BAC Chairman may enumerate those items
indicated in the PPMP that does not involve procurement such as, but not limited to,
travel/training expenses, fidelity bond premium (for accountable officer & property
custodian), utilities expenses, load allowances and reimbursements of the school head and
the teachers, respectively, and all other expenses related to the day-to-day operations of the
school.
Changes to the individual PPMPs and the consolidated APP may be undertaken every
six (6) months or as often as may be required by the School Head. The respective teaching
and non-teaching personnel shall be responsible for the changes to the PPMPs, while the
BAC shall be responsible for consolidation of these PPMPs into an APP, which shall be
subject to the approval of the School Head. (RA 9184 Revised IRR, sec. 7.4)
It is important to note that the annual MOOE allocation of the school should equal the total
amount at the bottom part of the APP.
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The School’s Budgeting Process
Preparing the Work and Financial Plan

For additional fund releases from the Central/Regional Office such as, but not limited
to, the School Based Feeding Program, Gulayan sa Paaralan, School Inside a Garden
Program, additional MOOE for Senior High, Junior High and Elementary Schools and other
granted subsidies, the recipient schools must prepare a Work and Financial Plan (WFP) per
funding source.
The WFP aims to:
● Determine the overall costs and effort required to deliver a project and the resulting
benefits that the fund will deliver.
● Consider new projects to be part of the annual planning process or quarterly planning
process
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Preparation of WFP & APP for Additional Funds
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SCHOOL PROCUREMENT PROCESS

The 2016 Revised Implementing Rules and Regulations of Republic Act No. 9184,
otherwise known as the Government Procurement Reform Act, is the basis for all
government procurement. The provisions of its IRR are committed to promote good
governance and its effort to adhere to the principle of transparency, accountability, equity,
efficiency, and economy in government procurement process. Thus, all school procurements
must be at all times be guided by the principles, rules, and regulations of RA 9184. The
creation of the school Bids and Awards Committee (sBAC) shall be mandatory. In the case of
small schools, clustering is effected to form a clustered BAC.
The School Bids and Awards Committee
Composition
Each procuring entity shall establish a single BAC composed of at least five (5) but not
more than seven (7) members. The BAC shall have a fixed term of one (1) year from the date
of appointment renewable at the discretion of the School Head. In case of resignation,
retirement, separation, transfer, reassignment, or removal, the replacement shall serve only
for the unfinished/unexpired term. For suspended or on-leave member(s), the replacement
shall serve only for the duration of the suspension or leave of absence of the BAC Member.
QUALIFICATIONS for REGULAR MEMBERS of the sBAC:

✔ For Chairman: should be at least 3rd ranking regular permanent employee
For Members: at least 5th ranking regular permanent employee, or if not available,
an officer of the next lower rank
✔ with knowledge, experience, expertise
Functions of the BAC

● Advertises and/or post the invitation to bid
● Determines the eligibility of the prospective bidders
● Receives bids
● Conducts the evaluation of the bids
● Recommends awards of contract to the Head of Procuring Entity
● Recommends the use of alternative methods of procurement
● Ensures that the school abides by the standards of R.A. 9184
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A school (considering the number of personnel available) should form a BAC

Secretariat through the authority of the School Head. The BAC Secretariat has the
following functions:
● Provides admin support

● Organizes and makes necessary arrangements for BAC meetings and conferences
● Prepares minutes of the BAC meetings and draft BAC resolutions
● Takes custody of procurement documents and other records
● Monitors procurement activities and milestones
● Consolidates PPMP’s
For schools with a great number of available personnel, the School Head should
create a Technical Working Group to perform the following functions:
● Reviews the Technical Specifications, Scope of Work, and Terms of Reference;
● Reviews bidding documents;
● Screens eligibility;
● Evaluates bids;
● Post-qualification; and
● Resolution of request for reconsideration
The quorum requirement for BAC meetings and conferences should compose of the
simple majority (50% + 1), wherein the chairperson and/or vice chairperson must be present.
In case of a tie-breaking decision, the chairperson and/or vice chairperson may vote.
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Procurement Methods and Procedures

As a general rule, Procuring Entities should adopt competitive bidding under section
10 of RA 9184, 2016 Revised IRR, unless under the following exceptions:
EXCEPTION (Rule XVI)
Alternative methods may be resorted only:
a. In highly exceptional case
b. To promote economy and efficiency
c. Justified by conditions specified in IRR
d. GPPB approval as required under EO 423, S. 2005 (as amended)
Alternative Methods of Procurement (as applicable to schools):

● Shopping – Method where the school simply requests for the submission of price
quotations for readily available off-the-shelf goods or ordinary/regular equipment
to be procured directly from suppliers of known qualifications. “Ordinary or regular
office supplies” shall be understood to include those supplies, commodities, or
materials which, depending on the school’s mandate and nature of operations, are
necessary in the transaction of its official businesses, and consumed in the day-to-day
operations of said school. (Sec. 52).
● Direct Contracting –Direct Contracting may be resorted to under any of the following
conditions:
a) Procurement of goods of proprietary nature which can be obtained only from the
proprietary source, i.e., when patents, trade secrets, and copyrights prohibit others
from manufacturing the same item;
b) When the procurement of critical components from a specific supplier is a condition
precedent to hold a contractor to guarantee its project performance, in accordance
with the provisions of its contract; or
c) Those sold by an exclusive dealer or manufacturer which does not have sub-dealers
selling at lower prices and for which no suitable substitute can be obtained at more
advantageous terms to the government.
To justify the need to procure through the Direct Contracting method, the End
User should conduct a survey of the industry and determine the supply source. In all
cases where Direct Contracting is contemplated, the survey must be conducted prior
to the commencement of the procurement process. Moreover, the End-User must
justify the necessity for an item that may only be procured through Direct Contracting,
and it must be able to prove that there is no suitable substitute in the market that can
be obtained at more advantageous terms.
Procedure:
a) The BAC shall prepare the RFQ or pro-forma invoice together with the terms and
conditions of sale, and shall send the same to the identified direct supplier;
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b) Simplified negotiations on the terms and conditions of the contract may be

conducted by the BAC to ensure that the supplier is technically, legally and financially
capable to deliver the goods at the most advantageous price and contract for the
Government.
● Negotiated procurement (Small Value Procurement) – Any school-based

procurement that does NOT fall under Shopping.
ITEMS/PROJECTS INVOLVING
MODE OF PROCUREMENT
PROCUREMENT
Common-use office supplies Shopping
Repairs and maintenance materials Negotiated Procurement - Small Value
Catering services Negotiated Procurement - Small Value
Janitorial services (institutional) Negotiated Procurement - Small Value
Security services (institutional) Negotiated Procurement - Small Value
The following are standard documents required when participating in the cited
mode of government procurement:
Alternative Income Omnibus

Mayor’s Professional PhilGEPS
Procuremen Tax Sworn
Permit License registration
t Return Statement
Negotiated ✔ ✔ ✔ ✔ ✔
Procurement
- Small
Value
Procurement
Shopping ✔ ✔
Direct ✔ ✔ ✔
Contracting
On February 19, 2021, DepEd Order 008, s. 2021 was released with the title, “Revised
Signing Authorities for Administrative and Financial Matters in the Department of
Education”. The following adoptions were to be implemented:
1) Section V (A) (2) states, “Procurement projects and/or activities that are incorporated
in the approved WFP, or Annual Implementation Plan (AIP), shall be undertaken upon
the approval of the Purchase Request, prepared in accordance with the prescribed form
and observing the following signing authorities:
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Certification of
Office/Amount Requesting
Approving Official Availability of
Involved Official
Allotment
Administrative School Head (SH) Designated

IU School Officer, or in or the School’s OIC Budget/Finance
Up to the extent his/her absence, designated by the Staff [AO or
of allotment the Designated Schools Division Administrative
received School Property Superintendent Assistant (ADAS)
Custodian (SDS) II/III)
Officer
Non-IU School designated by Budget Officer (AO
SH or the School’s
Up to the extent the SH or V) or Designated
OIC designated by
of the allotment Designated Budget/Finance
the SDS
received School Property staff
Custodian
2) Section V (A) (3) indicates that the PR shall be prepared for each procurement
activity or project and must be strictly in accordance with the approved
WFP/Annual Implementation Plan and the approved APP, or a Supplemental
WFP, and a Supplemental APP.
3) Section V (B) (2) indicates that the Resolution to Award (RTA) and the Notice
of Award (NOA) shall be approved and signed by the following:
Approving (i.e. RTA) and Issuing (i.e.

Office/Amount Involved
NOA) Official
IU School
SH or the School’s OIC designated by the
Up to the extent of the SDS
allotment received
Non-IU School
SH or the School’s OIC designated by the
Up to the extent of the SDS
allotment received
4) Section V (C) (1) states, “Contracts, Purchase Order (PO), Memorandum of

Agreement (MOA), or any agreement in whatsoever form, to be executed pursuant to
an approved RTA and NOA shall be certified with the Availability of Funds by the
following:
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Procuring Entity Person who signs the Certification of the

Availability of Funds
IU School School’s Accountant/Bookkeeper
Non-IU School School’s Bookkeeper In-charge (ADAS III)
5) Section V (C) (2) indicates that the procurement contract, PO, MOA, or
agreement in whatsoever form, shall be signed by the following officials:
Office/Amount Involved Signing Official
IU School
SH or the School’s OIC designated
Up to the extent of the allotment by the SDS
received
Non-IU School
SH or the School’s OIC designated
by the SDS
Up to the extent of allotment received
School Procurement Terms and Conditions

A. Submission of Requirements
a. Quotations and other requirements should be properly sealed.
b. Supplier should submit duly signed Request for Quotation and prices should
be quoted in Philippine peso. The RFQ should be handwritten.
c. Verification of valid documentary requirements shall be done prior to award.
B. Evaluation of Quotation
a. Quotations shall be compared and evaluated on the basis of:
● the completeness of submitted documents;
● compliance with technical specifications; and,
● price
C. Award
The supplier who submitted the lowest calculated and responsive quotation
(LCRQ) shall be awarded the Purchase Order (PO) after the evaluation of the BAC.
D. Delivery
a. Delivery of goods shall be according to the specifications stated in the PO.
To ensure quality of vegetables, fish, poultry, milk products, and other perishables,
delivery should be made on a staggered basis.
b. Delivery costs of good to be delivered to the school should be to the account of
the supplier. Risk of title shall pass from the supplier to the purchaser upon
receipt and final acceptance of the goods at the school.
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E. Instructions
a. Supplier shall be responsible for the sources of its goods and makes the
deliveries in accordance with the schedule and specification of the award.
Failure to comply shall be ground for cancellation of the award.
b. Supplier who accepted a PO but failed to deliver the required goods within the
time called for in the purchase order shall be disqualified from participating in
the school’s future procurement activities.
c. Rejected deliveries shall be construed as non-delivery and shall be replaced
within three (3) days otherwise it will be subject to liquidated damages for
delayed deliveries.
d. Liquidated damages is a penalty of one-tenth of one percent (0.001) of the total
value of undelivered items. It shall be charged for every day of delay of
delivery.
F. Packing
a. Supplier shall provide such packing of the goods appropriate to prevent their
damage or deterioration during transit to the school. Goods shall be packed in
appropriate food grade containers.
b. Grocery items must be properly labeled to include, Batch/Lot number,
manufacturing date, expiry date, name of manufacturer, address and license to
operate if applicable.
G. Inspection
All deliveries by supplier shall be subject to inspection and acceptance by the
school inspection officer and property custodian or supply officer based on the
specifications of the PR and PO.
H. Payment
One hundred percent (100%) of the contract price shall be paid noting the
complete delivery of the goods less any damages incurred.
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School Procurement Process
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ACCOUNTING
and
DISBURSEMENT
PROCEDURES
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The basic requirements for the disbursement of government/government-managed

funds (e.g. funds from foreign donors or through a foreign-assisted project) apply to all types
of government financial transactions, as long as the following requirements and certifications
are met:
1. Availability of allotment/budget for obligation/utilization certified by the Budget

Officer/Head of Budget Unit;
2. Obligations/Utilizations properly charged against available allotment/budget by the

Chief Accountant/Head of Accounting Unit;
3. Availability of funds certified by the Chief Accountant. The Head of the Accounting
Unit shall certify the availability of funds before an Agency Head or his duly authorized
representative enter into any contract that involves the expenditure of public funds based
on the copy of budget release documents;
4. Availability of cash certified by the Chief Accountant. The Head of the Accounting Unit
shall certify the availability of cash and completeness of the supporting documents in the
disbursement voucher and payroll based on the ORS certified by the Budget Officer;
5. Legality of the transactions and conformity with existing rules and regulations. The
requesting and approving officials shall ensure that the disbursements of government
funds are legal and in conformity with applicable rules and regulations; and
6. Submission of proper evidence to establish validity of the claim. The Head of the
Requesting Unit shall certify on the necessity and legality of charges to allotments under
his/her supervision as well as the validity, propriety, and legality of supporting
documents. All payments of government obligations and payables shall be covered by
Disbursement Vouchers (DV)/Payrolls together with the original copy of the supporting
documents which will serve as basis in the evaluation of authenticity and authority of the
claim. It should be cleared, however, that the submission of the supporting documents
does not preclude reasonable questions on the funding, legality, regularity, necessity
and/or economy of the expenditures or transactions.
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Basic Concepts and Principles in Disbursement

The Fundamental Principles governing the disbursements of
government/government-managed funds is governed within the limits stated in Section 4 of
P.D. No. 1445, thus:
1. No money shall be paid out of any public treasury or depository except in pursuance
of an appropriation law or specific authority;
2. Government fund or property shall be used solely for public purposes;
3. Trust fund shall be available and shall be spent only for a specific purpose in which the
trust was created or the fund received;
4. Fiscal responsibility shall, to the greatest extent, be shared by all those exercising
authority over financial affairs, transactions, and operations of the government agency.
5. Disbursement or disposition of government funds or property shall invariably bear the

approval of the proper officials;
6. Claims against government funds shall be supported with complete documentation.
7. All laws and regulations applicable to financial transactions shall be faithfully adhered.
8. Generally accepted principles and practices of accounting as well as of sound

management and fiscal administration shall be observed, provided that they do not
contravene existing laws and regulations.
Modes of Disbursements
A. Check (MDS);
B. Cash (out of cash advance granted to authorized Disbursing Officer or Accountable
Officer)
C. Advice to debit the account;
D. Tax remittance advice;
E. Working Fund/CDC; and,
F. Direct payment method.
Disbursements by Check
Checks shall be drawn only on duly approved Disbursement Voucher (DV)
(Appendix 32) or Payroll (Appendix 33). These shall be used for payment of regular expenses
which cannot be conveniently nor practically paid using the ADA or not authorized to be
paid using the Petty Cash Fund or advances for operating expenses.
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Disbursements by Cash
Cash disbursements constitute payments out of cash advances granted to the regular
and special disbursing officers for MOOE for field operating requirements and time-bound
undertaking. All cash payments shall be covered by duly approved DVs/payrolls. The cash
advances may be granted to the cashiers/disbursing officers/officials and employees to
cover the following: salaries and wages, travels, special time-bound undertakings, and petty
operating expenses. The granting and liquidation of cash advances shall be governed by the
following existing COA rules and regulations and other pertinent issuances:
a. No cash advance shall be given unless for a legally authorized specific purpose;
b. A cash advance shall be reported on and liquidated as soon as the purpose for which
it was given has been served;
c. No additional cash advance shall be allowed to any official or employee unless the
previous cash advance given to him/her is first settled/liquidated or a proper
accounting thereof is made;
d. Except for cash advance for official travel, no officer or employee shall be granted
cash advance unless he/she is properly bonded in accordance with existing laws or
regulations. The amount of cash advance which may be granted shall not exceed the
maximum cash accountability covered by his/her bond;
e. Only permanently appointed officials shall be designated as disbursing officers;
f. Only duly appointed or designated disbursing officer may perform disbursing
functions. Officers and employees who are given cash advances for official travel need
not be designated as Disbursing Officers;
g. Transfer of cash advance from one accountable officer to another shall not be
allowed; and
h. The cash advance shall be used solely for specific legal purpose for which it was
granted. Under no circumstance shall it be used for encashment of checks or for
liquidation of a previous cash advance.
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Authority to Draw Cash Advance (DepEd Order No. 008, s. 2021)

For Schools Division Office and Implementing Unit Schools (IUs), requests for
Authority to Draw Cash Advance (ADCA) shall be supported by an approved AR or ATC
and APP for the year of the office concerned, as well as the review and evaluation of the
Accounting Division/Unit/Section on the compliance with applicable rules and regulations
on granting of cash advance. The ADCA shall be signed by the following DepEd officials:
Office/Amount Involved Requesting Official Approval
Division Chief/Unit Head

a. Schools Division Office
SH or the School’s OIC SDS
Up to the extent of allotment
designated by the SDS, for
received
Non-IUs
b. IU School
AO, or in absence, the officer SH or the School’s OIC
Up to the extent of allotment designated by the SH designated by the SDS
received
Implementing Guidelines on the Release and Use of Maintenance

and Other Operating Expenses Allocation of Schools (DepEd Order
No. 008, s. 2019)
The annual allocation of MOOE to each Elementary Schools and Non-Implementing
Units – Secondary Schools shall be informed thru a Division Memorandum. These shall serve
as financial data in the preparation of the school budget (e.g., Annual Procurement Plan,
School Improvement Plan, and Annual Implementation Plan) as well as the monthly releases
of MOOE allocation for purposes of liquidation. By the end of the year, the MOOE allocations
of Elementary Schools and Non-Implementing Secondary Schools should have been
downloaded to the respective School Heads or Accountable Officers of the said non-IUs
through cash advance.
Accountable Officers shall submit to the SDO, on or before the 5th day of the following
month, the original copy of the Journal Entry Voucher (JEV), Cash Disbursement Register,
the paid Disbursement Vouchers (DVs) and all supporting documents which shall serve as
liquidation of the cash advance granted. It is reiterated, however, that any remaining cash
advance at the end of the year must be liquidated in full and the unexpended balances be
refunded. Funds shall be disbursed in accordance with the existing budgeting, accounting,
procurement, and auditing rules and regulations.
School MOOE shall also be used for the following, among others, subject to availability
of funds and prioritization of mandatory expense items; and must be in accordance with the
existing budgeting, accounting, procurement and auditing rules and regulations:
Page 36
● 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) which shall follow the calendar year format of the school;
● To finance expense pertaining to graduation rites, moving up, or closing ceremonies

and graduation activities;
● To fund supplies, rental and minor repair of tools and equipment and other
consumables for teachers and students deemed necessary in the conduct of classes
and learning activities;
● To fund minor repairs of facilities, building and grounds maintenance necessary for
the upkeep of the school (as defined in DepEd Order No. 1, s.2017 entitled Guidelines
on the National Inventory of DepEd Public School Buildings for School Year 2016-
2017)
● To procure semi-expendable property items worth less than P15,000.00 (including

Technical-Vocational-Livelihood and science classes consumables) as provided in the
Government Accounting Manual (GAM) issued by the Commission on Audit; and
● In no case shall the school MOOE be used for the procurement of:
o School seats, and teacher’s table and chairs except for school furniture which
are not procured/provided by the Central, Regional or School Division Offices.
These may include laboratory and workshop furniture;
o Textbooks; and
o Other supplementary learning resources (SLRs) which include publications,
periodicals and review materials.
● Activities, such as but not limited to the following are eligible expense items to be
charged against the MOOE funds, subject to the existing budgeting, accounting,
auditing rules and regulations, including procurement policies covered by the
Government Procurement Policy Board (GPBB) resolutions and under RA 9184
(Government Procurement Act) and its implementing Rules and Regulations:
o Production, reproduction and distribution of alternative learning modules;
o Development of home learning guide;
o Personal Protective Equipment:
o Production and distribution of Information, Education, and Communication
(IEC) collaterals to promote minimum health standards;
o Maintenance of respiratory and hand hygiene/WASH;
o Rehabilitation of water and sanitation facilities; and
o Minor improvements in classrooms for proper ventilation.
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Guidelines and complete set of supporting documents for

disbursement of commonly used accounts
On 14 June 2012, COA Circular No. 2012-001 was issued to guide public offices about
required supporting documents for common government transactions.
I. Personnel Services (PS)

- An expenditure category/expense class for the payment of salaries,
wages and other compensation of permanent, temporary, contractual,
and casual employees of the government
1. Salaries and Wages – Regular
● Basic Salary-Civilian (5010101001)
● Account used to record payment of the services rendered of government
employees occupying regular plantilla positions.
Requirements for First Salary Claim for Newly Hired Personnel (2 copy
each):
1) Indorsement & Certification as to validity of claim from the
School Head/Principal
2) CS Form (DTR)
3) Approved Form 6 (if there are absences)
4) Certification of Assumption (First Day of Service)
5) Deposit Slip /ATM Card (DBP Account No.)
6) Printout from GSIS (BP No.)
7) Printout of MDR /ID (PhilHealth No.)
8) BIR 1902 /Verification Slip /ID (TIN No.)
9) Loyalty Card /MDF (Pag – ibig MD No.)
10) Statement of Assets, Liabilities and Net Worth (SALN)
Requirements to be provided by the Division Office:
11) Approved Appointment (photocopy only)
12) Approved Appointment of incumbent (for those vacant positions
due to natural vacancy)
13) Approved Plantilla/PSIPOP
14) Assignment Order
15) Oath of Office
16) Personal Data Sheet (PDS) Form 212
17) Certificate of Last Payment (for transferee)
Requirements for succeeding claims (2 copies each):

- To be submitted to the District Bookkeeper not later than the 5th day of the
succeeding month for Form 7 preparation
1. Form 48
2. Approved Form 6 (if there are absences)
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2. Salaries and Wages – Casual/Contractual (5010102000)

● Account used to record payment of services rendered by substitute teachers.
Requirements for Salary Claim for Substitute Teacher (2 copies each)
1) Indorsement & Certification as to validity of claim from the School
Head/Principal
2) Approved Appointment (Photocopy Only)
3) CS Form 48 (DTR)
4) Approved Form 6 (if there are absences)
5) DBP ATM Account Number (Photocopy of Deposit Slip)
6) Personal Data Sheet (Photocopy Only)
7) Certification of Assumption (First Day of Service)
8) Oath of Office/Panunumpa (Photocopy Only)
(All documents shall be in two copies. All photocopies shall be duly certified as true
copy from the original by the principal)
Requirements for Salary Differential Due to Promotion

1) Indorsement from the School Head/Principal
2) Certificate of Assumption (First Day of Service)
3) Last Payslip already Adjusted (Previous Position)
4) First Payslip already Adjusted (Present Position)
5) Updated Service Record
6) Approved Appointment
7) Approved Appointment of Incumbent (if vice promoted)
8) Plantilla/PSIPOP
9) Certificate that employee has not incurred leave without pay (Records
Section)
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Grant of Step Increment Due to Length of Service

One (1) step increment due to length of service shall be granted to qualified
personnel for every 3 years of continuous satisfactory services in the present
position.
Requirements for the Issuance of Notice of Step Increment (3 copies

each)
1) Latest Approved Appointment
2) Latest payslip
3) Plantilla / PSIPOP
Requirements for Salary Differential Due to Step Increment

1) Indorsement & Certification as to validity of claim from the School
Head/Principal
2) Last Payslip not yet adjusted
3) First Payslip already adjusted
4) Approved NOSI
5) Approved Appointment
7) Plantilla (HRMO)
8) Annex D
9) First Day of Assumption of Step (HRMO)
10) Certification that the employee has not incurred leave without pay
(Records Section)
3. Clothing / Uniform Allowance (5010204000)

● Account used to record fixed amount granted to authorized government officials or
employees for the upkeep/replacement of clothing/uniform paid in cash or in kind.
Guidelines on the grant of Clothing/Uniform Allowance (DBM BC No.

2018-01, dtd. March 8, 2018):
Generally, the full rates (not exceeding P6, 000.00) of the U/CA for full-time
and part-time service shall be granted to those who are already in government
service and are to render services for at least six (6) months in a particular fiscal
year, including leaves of absence with pay.
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4. Year End Bonus (5010214000)

● Account used to record the amount granted annually to government officials and
employees as authorized by law.
Guidelines on the grant of Year End Bonus (DBM BC No. 2016-04, dtd.
April 28, 2016):
The Year-End Bonus equivalent to one (1) month basic pay as of October 31
shall be given to entitled government personnel not earlier than November 15
of the current year, subject to the following conditions:
i. Personnel has rendered at least a total or an aggregate of four (4) months

of service from January 1 to October 31 of the current year; and
ii. Personnel remains to be in the government service as of October 31 of
the same year.
5. Cash Gift – Civilian (5010215000)

● Account used to record the amount granted annually in addition to the year-end
bonus to government officials and employees as authorized by law.
Guidelines on the grant of Cash Gift (DBM BC No. 2016-04, dtd. April
28, 2016)
i. The Cash Gift shall be given to entitled government personnel not earlier than
November 15 of the current year, subject to the following conditions:
a) Personnel has rendered at least a total or an aggregate of four (4) months
of service from January 1 to October 31 of the current year; and
b) Personnel remains to be in the government service as of October 31 of
the same year.
ii. Those who have rendered a total or an aggregate of less than four (4) months of
service from January 1 to October 31 of the current year and are still in government
service as of October 31 of the same year, shall be entitled solely to a pro-rated Cash
Gift pursuant to Section 2 of RA No. 8441, as follows:
PERCENTAGE CORRESPONDIN
LENGTH OF SERVICE
OF P5,000.00 G AMOUNT
3 months but less than 4
40 % P 2,000.00
months
2 months but less than 3
30% 1,500.00
months
1 month but less than 2
20% 1,000.00
months
less than 1 month 10% 500.00
Page 47
6. Other Bonuses & Allowances

a. Productivity Enhancement Incentive – Civilian (5010299012)
Guidelines on the grant of Productivity Enhancement Incentive (DBM
BC No. 2016-03, dtd. April 28, 2016)
i. The Productivity Enhancement Incentive, set at P5,000, shall be given to
personnel not earlier than December 15 of the current year, subject to the
following conditions:
a) The employees are still in the service as of November 30 of the
current year.
b) The employees have rendered at least a total or an aggregate of four
(4) months of at least satisfactory service as of November 30 of the
current year including leaves of absence with pay.
ii. Those who have rendered less than the total or aggregate of four (4)
months of service but still in the service as of November 30 of the current
year shall be entitled to pro-rated PEI, as follows:
PERCENTAGE OF
LENGTH OF SERVICE
THE PEI
3 months but less than 4 months 50 %
2 months but less than 3 months 40%
1 month but less than 2 months 30%
less than 1 month 20%
b. Midyear Bonus – Civilian (5010299036)

Guidelines on the grant of Mid – Year Bonus (DBM BC No. 2017-
02, dtd. May 8, 2017)
i. The Mid-Year Bonus, equivalent to one (1) month basic pay as of May
15, shall be given to entitled personnel not earlier than May 15 of the
current year, subject to the following conditions:
a) Personnel has rendered at least a total or an aggregate of four (4)
months of service from July 1 of the immediately preceding year
to May 15 of the current year;
b) Personnel remains to be in the government service as of May 15
of the current year; and
c) Personnel has received at least a satisfactory performance rating
in the immediately preceding rating period, or the applicable
performance appraisal period. If there is a need for a shorter
period, it shall be at least ninety (90) calendar days or three (3)
months, provided that the total or aggregate service under Item
(a) hereof is complied with.
Page 48
ii. Those who have rendered a total or an aggregate of less than four (4)
months of service from July 1 of the preceding year to May 15 of the
current year, and those who are no longer in the service as of the latter
date, shall not be entitled to the Mid-Year Bonus.
7. Terminal Leave Benefits – Civilian (5010403001)
● This account is used to record the money value of the accumulated leave credits of
the government officials and employees.
Guidelines on the grant of Terminal Leave Benefits (COA Circular No.

2012-01 dated June 14, 2012)
i. The filing of the application for terminal leave requires as a condition
precedent, the employee’s resignation, retirement, or separation from
service. It must be shown first that public employment ceased by any of
the said modes of severances.
ii. Payment of terminal leave for the purpose of retirement or voluntary
resignation shall be based on the highest monthly salary received at any
time during his period of employment in the government service and
not his latest salary, unless the latter is the highest received by the
retiree.
Documentary Requirements
▪ Clearance from money, property and legal accountability both from the office of
last assignment and the Division office.
8. Other Personnel Benefits Civilian (5010499000)

● This account is used to record the amount contributed by the government for the
employees.
a. Loyalty Cash Award/Incentive
● This account is used to record the amount granted to all qualified permanent
teaching and non-teaching personnel who rendered 10 years of continuous and
satisfactory service in the government.
Guidelines of Loyalty Cash Award/Incentive (DepEd Order 54, s.

2015, Amendment to DepEd Order No. 55, s.2003, in pursuant to CSC MC
No. 06, s. 2002 and in line with COA Circular 2013-003 dtd. September
18, 2013)
i. That employment has been continuous, and performance has been
consistently satisfactory throughout the duration for which the loyalty
award is computed.
ii. That eligibility to the award shall mean the completion up to the date of
employment anniversary of the 10th year, or the next 5 years thereafter.
Page 49
YEARS IN SERVICE AMOUNT OF ENTITLEMENT

10th year P10,000.00
15th year 5, 000.00
20th year 5, 000.00
25th year 5, 000.00
30th year 5, 000.00
35th year 5, 000.00
40th year 5, 000.00
1) Indorsement from the School Head/Principal
2) Certified photocopy of original appointment (1st appointment as
permanent government employee)
4) Latest Payslip
b. Maternity Benefit Claim

● Section 3, Rule V of the Implementing Rules and Regulations of RA 11210,
states that, “Female teachers in the teaching profession may also avail of the
maternity leave even during long vacations, i.e., summer and Christmas vacations,
in which case, both the maternity leave benefits and the proportional vacation pay
(PVP) shall be granted.”
Whereas, Section 5, states, “The female worker shall be entitled to full pay during
maternity leave which shall be paid by the agency. The female worker shall have the
option to receive full pay either through lump sum payment or regular payment of
salary through agency payroll. A clearance from money, property and work-related
accountabilities shall be secured by the female worker. Money, property and work-
related accountabilities as well as pending administrative case shall not deprive the
female worker of the availment of her maternity leave benefits.”
1) Approved application for maternity leave
2) Approved Form 6
3) Medical Certificate
4) Division/District/School clearance
5) Approved application for return to duty
6) Report of 1st Day of Service
7) Medical Certificate (physically fit)
8) Birth Certificate
Page 50
9. Monetization
● This account is used to record the amount granted to employees in converting leave
credits to cash.
Guidelines on the Grant of Monetization (CSC DBM Circular No. 41

series of 1998 and 16, s. 2002, and other related prevailing rules and
regulations of the CSC and the Department of Budget and Management
(DBM)):
i. Officials and employees who have accumulated fifteen (15) days of vacation
leave (VL) shall be allowed to monetize a minimum of ten (10) days: Provided,
that at least five (5) days VL credits is retained after monetization and provided
further that a maximum of thirty (30) days may be monetized in a given year
per Sec. 22 of CSC Res. No. 98- 3142 dated December 14, 1998.
ii. In case monetization of 50 percent or more of accumulated leave credits shall
be allowed for valid and justifiable reasons, such as:
a) Health, medical and hospital needs of the employee and the immediate
members of his/her family;
b) Financial aid and assistance brought about by force majeure events such
as calamities, typhoons, fire, earthquake and accidents that affect the life,
limb and property of the employee and his/her immediate family;
c) Educational needs of the employee and the immediate members of
his/her family;
d) Payment of mortgages and loans which were entered into for the benefit
or which incurred to the benefit of the employee and his/her immediate
family;
e) In cases of extreme financial needs of the employee or his/her
immediate family where the present sources of income are not enough
to fulfill basic needs such as food, shelter and clothing;
f) Other analogous cases as may be determined by the CSC
▪ Approved Leave Application (ten days) with leave credits balance certified by
the Human Resource Office
▪ Request for leave covering more than ten days duly approved by the Head of
Agency
▪ For monetization of 50 percent or more:
o Clinical abstract/medical procedures to be undertaken in case of health,
medical and hospital needs.
o Statement of Account for educational purposes
Page 51
10.Special Hardship Allowance (5010299004)

(GAA FY 2021) The amount appropriated for special hardship allowance shall be
used exclusively for: (a) teachers exposed to hardship or extreme difficulty in the
place of work; (b) teachers assigned to teach multi-grade classes; (c) mobile
teachers; and (d) alternative learning system (ALS) coordinators, based on the
guidelines issued jointly by DepEd and the DBM, subject to the following:
a. Priority shall be given to teachers assigned to hardship posts; and
b. The aggregate amount of allowance to be given to said teachers at any time
shall not exceed 25% of their total basic salary for the year.
For teachers assigned in hardship post areas:
1. Summary of Absences for applicable school year (SY)
2. Hardship Post Form (as provided for in the depedbohol.org website)
3. Photocopy of payslip of the last month of the applicable SY
For teachers handling multi-grade classes:

1. List of teachers and grades handled.
2. Official SF 4 for applicable SY
For ALS, DALC, and Mobile Teachers:

1. List of teachers with their district assignments and number of learning
levels handled.
Page 52
II. Maintenance and Other Operating Expenses (MOOE)

- An expenditure category/expense class for support to the
operations of government agencies such as expenses for
supplies and materials; transportation and travel; utilities
(water, power, etc.) and the repairs, etc.
01.Traveling Expenses (5020101000)

Traveling Expenses – Local (Deped Order No. 22, S. 2019 and Executive
Order No. 77 s. 2019)
What is Official Local Travel?
The Official local travels under this Order shall cover only those which
meet the following criteria:
o It is essential to the effective performance of an official or

employee’s mandates or functions;
o It is required to meet the needs of the Department or there is
substantial benefit to be derived by the Department;
o The presence of the official or employee is critical to the
outcome of the meeting, conference, seminar, consultation, or
any official activity to be attended; and
The projected expenses are not excessive or involve minimum
expenditure.
The Approving Official on the Authority to Travel shall determine the
mode of transportation and type of hotel/lodging to be availed, which in cases
shall be the most economical and efficient.
As a general rule, only ordinary public conveyance or customary
modes of transportation shall be used. The use of chartered trips,
special hires of public utilities, among others, and other extraordinary
means of transportation shall not be allowed unless justified by the
prevailing circumstances, such as but not limited to, carrying large
amount of cash, bulky equipment and important documents, inclement
weather, accompanying dignitaries or high-level government officials,
or when time is of the essence.
Page 53
Signing Authorities on Official Local Travels

Using the Authority to Travel form, the official local travel shall be
approved by the following:
Recommending
Schools Approval
Approval
School Head ASDS SDS
Teaching and Non- School Head – for destination

Teaching Personnel within the Division
School Head – for SDS – for destinations within the

destinations within the Region
Region
School Head – for SDS – for destinations outside the

destinations outside the Region
Region
Take Note
● For activities/events/errands that would require leaving from or
going out of the permanent station or workplace during office
hours within the day, a Locator Slip duly approved by the Head
of Office of his/her Authorized Representative and
countersigned by the authorized personnel of the office visited,
shall be used.
● A Certificate of Appearance from the office visited may be
secured in case such portion was left unsigned by the person
visited.
● The accomplished and signed Locator Slip shall serve as the
authority to travel and may be used for reimbursement of actual
transportation expenses only.
● In no case shall this be used for personal business.
Allowable Traveling Expenses

A. Beyond 50 km radius
Official local travel to destinations beyond 50-kilometer radius
from the permanent official station shall be allowed the following
expenses:
● Transportation and Miscellaneous Expenses (This
includes from the office or residence to the office of
destination, vice versa.)
Page 54
● Daily Travel Expenses (DTE)
The maximum allowable DTE of DepEd personnel, regardless of rank and

position, shall be the following rates:
Maximum
Destination
DTE
Regions I, II, III, V, VIII, IX, XII, XIII,

Cluster I 1,500.00
BARMM
Cluster II Regions VI, VII, X, XI, CAR 1,800.00
Cluster III Regions IV-A, IV-B, NCR 2,200.00
The following DTE for travel beyond 50-km radius from the permanent official
station shall be based on the following apportionment:
Particulars Percentage To cover
Day of arrival at point of

50% -hotel/lodging
destination (regardless
of time) and succeeding 100 % 30% - meals
day/s thereof on official
20% incidental expenses
business
Day of departure for

permanent official 30% - meals
station (regardless of 50 %
time) if other than the 20% - incidental expenses
date of arrival
B. Within 50 km radius
a) Actual transportation expenses and DTE provided:

● The personnel concerned shall stay in the place of
assignment
● Does not commute daily from place of assignment
to place of residence or official station and back
● The claim for hotel/lodging expense shall be
substantiated by hotel/invoice
Page 55
Personnel on official travel who commute daily from the

place of assignment to the place of residence or official
station shall be allowed of the following expenses:
● Actual fare at the prevailing rates of authorized
modes of transportation from the permanent
official station to the place of assignment and back
● Meals in an amount not exceeding the thirty percent
(30%) of the authorized meal component of the DTE
as indicated in this DepEd Order. Presentation of
transportation ticket or any equivalent document
shall be required as proof of travel undertaken.
01.1 Seminars and Trainings (Official Travel)
▪ Division Memorandum
▪ Authority to Travel
▪ Itinerary of Travel (Appendix A)
▪ Certificate of Travel Completed (Appendix B)
▪ Certificate of Appearance (original)
▪ Transportation Tickets – Bus Tickets, Boat Tickets, Plane
Tickets and Boarding Pass
● Note: Rebooking fee is not allowed
▪ Certificate of Expenses Not Requiring Receipts
● Note: Expenses incurred by government officials and
employees in the discharge of their official functions
amounting to P300.00 or less need not be supported by
official receipts, except for the following: (a) Payment of
fares in public utility vehicles issuing receipts such as
bus, train, vessel/ship; and (b) Purchases in business
establishments issuing receipts. The official/employee
concerned shall be required to submit this certification
for expenses worth P300.00 or less to serve as supporting
document (COA Circular No. 2017-001 dtd. June 19,
2017)
01.2 Errands
▪ Locator Slip
▪ Itinerary of Travel (Appendix A)
▪ Certificate of Travel Completed (Appendix B)
▪ Transportation Tickets – Bus Tickets, Boat Tickets
▪ Certificate of Expenses Not Requiring Receipts
● Note: Expenses incurred by government officials and
employees in the discharge of their official functions
Page 56
amounting to P300.00 or less need not be supported by

official receipts, except for the following: (a) Payment of
fares in public utility vehicles issuing receipts such as
bus, train, vessel/ship; and, (b) Purchases in business
establishments issuing receipts. The official/employee
concerned shall be required to submit this certification
for expenses worth P300.00 or less to serve as supporting
document (COA Circular No. 2017-001 dtd. June 19,
2017)
03.Training and Scholarship Expenses
(5020201000) Training Expenses
▪ Government Official Receipt – if with Registration Fee
▪ Certificate of Appearance/Participation
04.Supplies and Materials Expenses

(5020301000) Office Supplies Expenses
(5020307000) Drugs and Medicine Expenses
(5020308000) Medical, Dental and Laboratory Supplies Expenses
(5020399000) Other Supplies and Materials Expenses
▪ Report of Supplies and Materials Issued
▪ Requisition and Issuance Slip
▪ Purchase Request – sequence number of PR should be
observed.
▪ BAC Resolution (in cases when there is a change in the mode
of procurement as indicated in the APP) – duly signed by the
BAC.
▪ Request for Quotation (RFQ) – sequence number of RFQ
should be observed.
● Abstract of Quotation
● Resolution to Award
● Notice of Award
● Purchase Order
● Delivery Receipt
● Inspection and Acceptance Report
● For non-perishable or semi expendable items like
stapler, puncher, etc., ICS (Inventory Custodian
Slip) should be attached after the IAR
● Official Receipt – validity of receipt should be checked.
▪ Business Permits
● Mayor’s Permit
Page 57
● BIR Registration
● DTI/SEC Registration
● PhilGEPS Registration (Either Red or Platinum)
▪ Pictures of Supplies Purchased
Additional Requirements for Purchase of Materials for Repairs
and Maintenance
▪ Program of Work
▪ Bill of Materials
05. Cash allowance to teachers (5020311002) DepEd Order No.
013, s. 2021 & DepEd Order No. 10, s. 2020
Pursuant to Special Provision No.11 of the General Appropriations
Act 2021, the appropriated Cash Allowance to Teachers amounting to
5,000 per classroom teacher for every school year shall cover the
following:
o Annual medical and physical examination expense;
o Internet and other communication expenses; and
o Purchase of teaching supplies and materials, tangible or intangible,
for the implementation or conduct of various modes of learning
delivery.
For teachers who are assigned with at least one teaching load within
the current SY and whose assumption or resumption to duty is beyond
30 days after the official first day of school, the criteria for the pro-rated
payment of the Cash Allowance will be as follows:
Date of Assumption to Duty

Percentage of Cash Allowance to
from the Date of Opening of
Teachers
Classes (Calendar Days)
a. Within the first 30 days 100%
b. After the first 30 days but not

80%
more than 90 days
c. After 90 days but not more than

50%
150 days
d. After 150 days until the end of

20%
the SY
The variables of the pro-rated amount will depend on the

issuance of a DepEd Order on school opening.
Page 58
06.Utility Expenses
(5020401000) Water Expenses
(5020402000) Electricity Expenses
▪ Statement of Account/Bill
▪ Invoice/Official Receipt
07.Communication Expenses
(5020501000) Postage and Courier Services
▪ Official Receipt (original and photocopy)
(5020502000) Telephone Expenses
a) Landline
▪ Statement of Account/Bill (for postpaid plan)
▪ Certification stating that all calls made were official and
valid.
b) Mobile
▪ Certification stating that all calls made were official and
valid.
▪ Statement of Account/Billing (if postpaid)
Note: Refer to DepEd Order NO. 17, s. 2019 and DepEd Order No. 20, s. 2020
(Amendment to DO No. 17, s. 2019).
(5020503000) Internet Subscription Expenses
▪ Statement of Account/Bill (for postpaid plan)
▪ Certificate of Usability
● Note: In cases when the internet connection is through a
pocket Wi-Fi, certification from service providers
should be attached in addition to the required
documentary requirements stated above.
Note: The allowable monthly internet load that can be availed by the Elementary
and Secondary School shall be dependent on the MOOE Allocation subject to
the provision of the Division Memorandum 459, s. 2015.
Page 59
08.Survey, Research, Exploration and Development

Expenses
(5020701000) Survey Expenses
observed.
BAC.
should be observed.
● Official Receipt – validity of receipt should be checked.
▪ Sketch Plan
09.Professional Services
(5021101000) Legal Services
▪ Official Receipt
▪ Photocopy of Notarized Document
10.General Services
(5021202000) Janitorial Services – (for Job Order/Contractual)
▪ Job Requisition – sequence number of JR should be
observed.
BAC.
should be observed
● Notice of Award
● Job Order
● Contract of Service/MOA
● Accomplishment Report
● Daily Time Record (Form 48)
● Reimbursement of Expenses Receipt
Page 60
(5021203000) Security Services

observed.
BAC.
should be observed
● Notice of Award
● Contract of Service/MOA
● Daily Time Record (Form 48)
● Billing Statement (if under an agency)
● Official Receipt–validity of receipt should be checked (if
under an agency)
● PhilGEPS Registration
● License to Operate
11. Repairs and Maintenance (Labor)
(5021304002) Repairs and Maintenance – School Buildings
(5021304099) Repairs and Maintenance – Other Structures
(5021305002) Repairs and Maintenance – Office Equipment
(5021305003) Repairs and Maintenance – ICT Equipment
(5021305012) Repairs and Maintenance – Printing Equipment
(5021305013) Repairs and Maintenance – Sports Equipment
(5021307000) Repairs and Maintenance – Furniture and Fixtures
(5021321001) Repairs and Maintenance– Semi-Expendable Machinery
(5021321002) Repairs and Maintenance – Semi-Expendable Office Equipment
(5021321003) Repairs and Maintenance – Semi-Expendable ICT Equipment
(5021321099) Repairs and Maintenance – Semi-expendable Other Machinery &
Equipment
(5021322001) Repairs and Maintenance – Semi-expendable Furniture & Fixtures
▪ Program of Work
▪ Bill of Materials
observed
Page 61
▪ BAC Resolution (in exceptional cases when the actual labor

cost is higher than 30% of materials cost) – duly signed by the
BAC
▪ Request for Quotation (RFQ)– sequence number of RFQ
should be observed.
▪ Abstract of Quotation
▪ Resolution to Award
▪ Notice of Award
▪ Contract of Service
▪ Job Order
▪ Inspection Report
▪ Scope of Work
▪ Certificate of Completion
▪ Pictures (Before, During, After)
▪ Daily Time Record (Form 48) – for daily rate
▪ Payroll
● Note: Labor claims should be 30% based on
materials cost.
12. Taxes, Insurance Premiums and Other Fees
(5021502000) Fidelity Bond Premiums
a) First Application
▪ Form 57A
▪ Form 57B
▪ Form 58A
▪ Form 58B
▪ List of Bonded Officials
▪ Statement of Assets, Liabilities and Net Worth (SALN)
▪ Approved Appointment of Accountable Officer
▪ Certification of No Administrative/Criminal Record
▪ Official Receipt from the Government Servicing Banks
(GSB)
▪ Confirmation from Bureau of Treasury (photocopy)
b) Renewal
▪ Form 57A
▪ Form 57B
▪ List of Bonded Officials
▪ Statement of Assets, Liabilities and Net Worth (SALN)
▪ Official Receipt from the Government Servicing Banks
(GSB)
▪ Confirmation letter from Bureau of Treasury (photocopy)
Page 62
(5021503000) Insurance Expenses

observed
BAC
should be observed
● Notice of Award
● Purchase Order
● Official Receipt – validity of receipt should be checked
▪ List of Beneficiary/Policy
13.Other Maintenance and Operating Expenses
(5029902000) Printing and Publication Expenses
observed
BAC
should be observed
● Notice of Award
● Purchase Order
● Official Receipt – validity of receipt should be checked
Page 63
(5029904000) Transportation and Delivery Expenses

▪ Official Receipt/Reimbursement Expense Receipt
▪ Photocopy of Official Receipts and Sales Invoices (with
BIR ATP Accreditation), Collection Receipts, or Delivery
Receipts of materials and supplies purchased.
(5029905000) Rent/Lease Expenses
▪ Purchase Request
BAC
should be observed
● Notice of Award
● MOA (for rent to own photocopier/digital duplicator
machines)
● Purchase Order
● Official Receipt – validity of receipt should be
checked
Note: This pertains to common rental/lease transactions namely rental
of photocopier and risograph machines, sound system and transport
vehicles.
Page 64
Process
Process Flow for Disbursement – IUs
Process Flow for Submission of MOOE Liquidation

The senior bookkeeper shall prepare 6 The CDR The senior
copies of JEV & 4 copies of transmittal to attached to the bookkeeper shall
be distributed in the following manner: liquidation submit the liquidation
IAS – 3 copies of JEV folder shall be with the complete
supporting
1 copy of transmittal subject for
documents to the CD
CD Bookkeepers’ Coordinator – 1 signature of the Bookkeepers’
copy each of JEV & transmittal IAS head before Coordinator in the
COA – 1 copy each of JEV & transmittal forwarding to Accounting Section
School – 1 copy each of JEV & the Accounting for the encoding of the
transmittal JEV summary in the
section.
EFRS.
The COA personnel shall receive The CD

and retain the MOOE liquidation Bookkeeper’s
folder together with the complete Coordinator shall
The senior
supporting documents, 1 copy of prepare 4 copies of
bookkeeper JEV generated from
the JEV summaries (Excel & EFRS
generated), and 1 copy of the shall submit the the EFRS to be
transmittal. All copies of the JEV MOOE distributed in the
liquidation with following manner:
summary and the transmittal shall
be subject for a received stamp and the complete
COA – 1 copy
initial of the COA personnel supporting IAS – 1 copy
certifying that the liquidation of documents to CD
the cash advance has been received COA. Bookkeeper’s
by their office. The rest of the Coordinator – 1
supporting documents shall be copy
returned to the senior bookkeeper. School – 1 copy
The senior bookkeeper shall furnish a copy of the COA-received transmittal, and JEV summary
(both in excel file and EFRS generated) to be distributed in the following manner:
IAS - 1 copy of transmittal

3 copies of JEV
3 copies of EFRS generated JEV
CD Bookkeepers’ Coordinator - 1 copy of transmittal
1 copy of JEV
1 copy of EFRS generated JEV
School - 1 copy of transmittal
1 copy of JEV
1 copy of EFRS generated JEV
Page
68
ASSET
MANAGEMENT
Page
69
PHASES OF PROPERTY AND SUPPLY MANAGEMENT
Acquisition Utilization Disposal

● Procurement a. Recording & maintaining of Stock ● Transfer of Property
● Delivery Cards (SC) & Supply Ledger Card - ● Sale of Unserviceable
● Inspection SLC
● Acceptance
b. Preparation of Issuance
Documents - Requisition and
Issuance Slip (RIS), & Inventory
Custodian Slip (ICS)
c. Preparation of Report on Physical

Count of Inventories (Semi-Annual
or Annual)
ACQUISITION
The following are the modes of acquiring property, whether supplies, materials,
equipment, or land, by the government:
1. Purchased
2. Constructed
3. Acquired (Transfer/Donation)
• Non-Exchange Transaction
• Donation without Condition
• Donation with Condition
• Grant
• Intra-Agency Transfer
• Exchange transaction
Acquisition through purchase from school MOOE/SBFP

funds
The delivery of supplies, materials and equipment must be made by the
supplier/manufacturer/contractor under the following conditions (in the case of the
milk-feeding component of the SBFP Implementation, delivery must be made by the supplier
on the identified dropping stations commonly designated to the Central Schools of the
districts):
- In accordance with the specifications, terms and conditions provided in the

Contract/Purchase Order.
-Within the stipulated period and at the place/s indicated in the PO or contract
Page
70
Person
Activity Documents Procedure Responsible
Acquisition through Purchase

● All items to be Property
inspected shall Custodian
Delivery of Items by Delivery be accepted first
Supplier/Manufacture Receipt (DR) by the Property
r Officer/School
(National Dairy Property
Authority- NDA or Custodian.
Philippine Carabao (Section 114,
COA Circular 92-
Center- PCC, in the
386).
case of the milk-
● The Property
feeding component)
Custodian shall
receive/sign on
the delivery
receipt (DR) and
shall temporarily
record the
deliveries upon
arrival of goods
or articles.
(The deliveries are
still subject to
inspection for
conformity with
specifications on
the purchase
order.)
● The Supply
Officer/designat
ed Property
Custodian shall
forward the
Original DR and
the 2nd copy of
the approved PO
to the Inspection
Committee for
Page
71
inspection of
deliveries.
● The Property
Custodian shall
post the items
received in the
stock card after
the Inspection
Committee are
done comparing
the purchase
order and the
DR.
● The Inspectorate Property
Team and the Custodian
Preparation of Inspection &
Supply Officer /
Inspection & Acceptance Designated &
Acceptance Report Report Property Inspection
(IAR) Custodian shall Committee
prepare the
(Guidelines on Inspection and 1) 1 Team
Inspection of DepEd Acceptance Leader –
Deliveries; DepEd Report (IAR) should be at
Order No. 5 S. 2010) least 2nd
● The Inspectorate
ranking
Team shall
permanent
Guidelines on
inspect and
Inspection of DepEd Deliveries; DepEd Order No. 5 S. 2010.pdf verify the item/s official of the
as to school,
specification, (except in
quantity, and cases of small
DepEd Order No. 27, s.
conformity based schools
2020
on DR and where the 2nd
Operational Guidelines approved PO. ranking
on the Implementation permanent
● The School
of School-Based official is
Inspection
Feeding Program for already
Committee shall
SY 2017-2022 sign the designated as
Inspection and the BAC
Acceptance Chairman,
DO_s2017_039.pdf Report (IAR) the School
prior to Head may
acceptance by the opt to
Supply designate the
Officer/School next higher
Page
72
Property permanent
Custodian. official as
● The distribution leader of the
of the IAR shall Inspection
be as follows: Committee)
-Original - 2) Regular
Property and/or Members:
Supply Officer
(to be attached a. At least 1
To DV, together officer or
with the Original teacher
DR who has
-Copy 2 – adequate
Property knowledg
Inspector / e and
Inspection Team. technical
-Copy 3 - skill
Bookkeeper (for relative to
IUS -attached in the goods
setting up procured;
payables) b. School
- Copy 4 - Property
Property and/or Custodian
Supply School or Supply
File. Officer;
and
c. School
Bookkeep
er.
3) Provisional
Member:
a). One (1)

representativ
e from PTA
or NGOs
(If the school

is under-staff
one
inspection
officer will
suffice.)
Page
73
Utilization
Supply Ledger ● The Bookkeeper
Card shall record all
Recording to Supply Bookkeeper
the items
Ledger Card (SLC) purchased with
corresponding
costs to the Property
Supplies Ledger Custodian
Cards.
(1 SLC per item
specification ex.
Ball Point Pen-
Green, 0.5)
● The Property
Custodian shall
record all the
items purchased
to the Stock
Cards. (1 SC per
item specification
ex. Ball Point Pen-
Green, 0.5)
● The end user (in End
the case of SBFP User/SBFP
Preparation of Requisition and funds, the SBFP Coordinator
Requisition Issuance Issue Slip coordinator) shall
Slip (RIS) prepare the RIS. School head
(RIS)
● The RIS shall be
Property
submitted to the
Custodian
School Head for
approval.
● The items
requested shall
be issued by the
Property
Custodian.
● The End User
(SBFP coordinator
in the case of
SBFP funds) shall
sign the RIS and
receive the items
requested.
● The property
custodian shall
Page
74
record to the SC
all the items
distributed to the
end users (SBFP
coordinator in the
case of SBFP
funds).
distributed as
follows:
1. Original -
Bookkeeper
2. Copy 2-
Requesting
Office (SBFP
coordinator in the
case of SBFP
funds)
3. Copy 3-
Property and/or
Supply
Division/Unit
Inventory The Property Custodian Property

Custodian Slip shall prepare the ICS Custodian
Preparation of
for non-consumable
Inventory Custodian (ICS)
items
Slip
End user /
(14,999.99 and below)
SBFP
based on the RIS.
Coordinator
LIST OF TANGIBLE
ASSETS THAT MAY
BE CONSIDERED AS
INVENTORIES (COA
Circular No. 2005-002 –
April 14, 2005)
Report of ● The Property Property

Supplies and Custodian shall Custodian
Preparation of Report
Materials prepare the RSMI
of Supplies and on a per
Issued
Materials Issued liquidation basis
(RSMI) based from the
consolidated RIS.
Page
75
● A copy of the RSMI

shall be forwarded
to the Bookkeeper.
Supply Ledger The Bookkeeper shall Bookkeeper
Card (SLC) post the items
Posting of items from
distributed to end users
RSMI to Supplies
on the SLC based on the
Ledger Card (SLC)
RSMI.
Acquisition through Donation

Donation is the act by which the owner of a thing voluntarily transfers the title
and possession of the same from himself to another person, without any
consideration.
Person
Activity Documents Procedure Responsible
Acquisition through Donation

Deed of ● An original copy of School Head
Donation the DEED OF Property
Acceptance of DONATION Custodian
Donation& specifying the
Recording quantity, cost, and Bookkeeper
Supply
Ledger Card specifications of the
items donated,
(Guidelines on the properly signed by the Division
proper recording of Donor and the Schools Accountant
all donated Division
properties, DepEd Superintendent, and
Order No. 82 s. duly notarized by a School Division
2011) notary public shall be Superintendent
provided between the
two parties.
● The donated property
shall be recorded at
cost (when available),
or at fair market value
or appraised value
when cost of the
property cannot be
determined.
Page
76
For Elementary and

Non – IUs
- The School
Property
Custodian shall
accept the delivery
and records the
delivery to the
Property/Stock
Card and School
Inventory Report.
- The School
Bookkeeper shall
record the donated
item/s to the
Supplies Ledger
Card.
- The School
Property
Custodian shall
forward the
original Deed of
Donation and
School Inventory
Report to the DO
Supply Officer for
recording.
- The DO Supply
Officer shall
forward the copy of
the Deed of
Donation to the
Division
Accountant for
financial recording.
For Secondary / IUs

- The HS Supply
Officer shall accept
the delivery and
records the same to
Page
77
the Property
Card/Stock Card
and School
Inventory Report.
- The School
Bookkeeper shall
record the donated
item on the
Supplies Ledger
Card.
- The HS Supply
Officer shall
forward the copy of
the Deed of
Donation to the
Division
Accountant for
financial recording.
Utilization
● The end user shall End User
prepare the RIS.
Preparation of Requisition School head
Requisition and Issue submitted to the Property
Issuance Slip(RIS) Slip School Head for Custodian
(Applicable only for
(RIS) approval.
Personal/ Transferrable ● The items
Properties ex: chairs, table
requested shall be
etc., not applicable to real
property like land building.) issued by the
Property
Custodian.
● The End User shall
sign the RIS upon
receipt of the items
requested.
● The property
custodian shall
record to the SC the
items distributed to
end users.
distributed as
follows:
Page
78
1. Original -
Bookkeeper
2. Copy 2-
Requesting Office
3. Copy 3-
Property and/or
Supply Officer
Inventory Property Custodian shall Property

Custodian prepare the ICS for non- Custodian& End
Preparation of
Slip consumable items user
Inventory
Custodian Slip (ICS) (14,999.99 and below)
based on the RIS.
LIST OF TANGIBLE
ASSETS THAT MAY BE
CONSIDERED AS
INVENTORIES (COA
Circular No. 2005-002 –
April 14, 2005)
Preparation of Report of ● The Property Property

separate Report of Supplies and Custodian shall Custodian
Supplies and Materials prepare the RSMI
Materials Issued Issued on a per
for donated items. liquidation basis
(RSMI) based from the
(RSMI) consolidated RIS.
● A copy of the
RSMI shall be
forwarded to the
Bookkeeper.
● A separate RSMI
shall be prepared
for donated items.
Posting of items Supply The Bookkeeper shall Bookkeeper
from RSMI to Ledger Card post the items distributed
Subsidiary Ledger (SLC) to end users to the SLC
Card (SLC) based on the RSMI.
Page
79
Accountability of Cash Donation to the School
DepEd Order 24, s.2016 - Guidelines on Accepting Donation and on Processing

Applications for the Availment of Tax Incentives by Private Donor-Partners
Supporting the K-12 program.
Page
80
Process Flow for Cash Donations to Public Schools
The Donor shall give the cash donation to the D.O. cashier specifying what
school shall benefit from the donation.
The D.O. cashier shall issue an Official Receipt for the accepted donation.
The identified school shall submit a letter request to release the donation together with
accompanying program of work (for school repairs)/activity proposal (for school events)
intended to be built/conducted, respectively with the donation, subject for SDS approval.
The approved letter request and attached documents shall be forwarded from the SDS
office to the Accounting Section.
The Accounting section shall facilitate the process of the request and release of fund as
well as informing the school on the schedule of the funds release.
The funds shall be downloaded to the school's account, subject to existing rules in
procurement and disbursement of government funds.
Page
81
UTILIZATION
Page
82
Procedures in the Requisition and Issuance of

Inventory Items
Requesting Office
Requesting
Personnel forwards
Requesting Personnel
prepares RIS in 3 copies and the RIS to School
fills-up necessary information Head for review
School Head signs RIS Property and/or Supply

after determining the Officer
reasonableness of the
quantity and nature of
item/sbeing requested Receives RIS from Requesting
and ensures that the Personnel. Reviews and verifies the
completeness of information.
same does not exceed
Indicates “” in the Stock
the planned usage for Available? Yes Column if item being
the period requisitioned is/are available on
stock, or “X” in the stock available?
No column if not available
Requesting Personnel
forwards signed RIS to
Property/Supply Officer A
Requesting Office
A Property / Supply
Officer
Receives supplies Files permanently

requested and signs copy 3 of RIS,
in the “Received original for
By” portion of the preparation of
School Bookkeeper
Forwards RSMI
Bookkeepertogethe
r with Original RIS
(at the end of the
Page
83
DISPOSAL of Government Property

Objectives
• to avoid continuing carrying/inventory costs
• to prevent further deterioration thereby obtaining the fair return in case of

sale
• to relieve accountable officers of unnecessary accountability
• to make available space for the agency
Basic Concepts
Despite the proliferation of various laws, rules and regulations governing
disposal of property, a considerable quantity of unserviceable, no longer needed,
forfeited/seized supplies, materials and equipment and obsolete records have grown
into unmanageable and uneconomical proportions in various government agencies.
To save cost in maintaining such property, there is a need for their disposal.
Pursuant to Sec.1 of EO No, 888 and COA Cir. No. 89-296, the full and sole
authority and responsibility for the disposal of government properties and other
assets owned by the Government shall be lodged in the heads of offices/agencies.
Unserviceable assets
Pursuant to Sec 79 of PD 1445 “When government property has become
unserviceable for any cause or is no longer needed, it shall, upon application of the officer
accountable therefore, be inspected by the head of the agency or his duly authorized
representative. If the property is found to be unserviceable, it may be destroyed and be sold at
public auction to the highest bidder under the supervision of the property committee on award
or any similar body. In the event that public auction fails, the property committee may sell the
unserviceable government property at a private sale at a price fixed by the same committee or
body concerned.”
Determining factors
✔ Property which can no longer be repaired or reconditioned.

✔ Property whose maintenance costs of repair is beyond the benefits and services
that will be derived from its continued use.
✔ Unused supplies, materials and spare parts that were procured in excess of the
requirements; and
✔ Unused supplies and materials that are dangerous to be used because of
prolong storage, or the use of it is determined to be hazardous/dangerous to
health and safety.
Page
84
Flowchart on Disposal and Sale of School Property
Page
85
Inspection
- to establish the existence and condition of the property / asset
- to supplement theoretical computation of value with first-hand observation
Disposal of Semi-Expendable Equipment and PPE

Accountability over Semi-expendable Property
The Inventory Custodian Slip (ICS) shall be issued to end-user to establish
accountability over the property. Accountability shall be extinguished upon return of
the item to the Property and Supply Officer or in case of loss, upon approval of the
relief from property accountability.
Person
Activity Documents Procedure
Responsible
Condemnation / Destruction and Sale of Unserviceable Property

Actual Disposal ● Waste Materials Modes of Disposal;
of Property Report (WMR) for
expendable and ✔ Condemnation/D
Modes of consumable, estruction
Disposal; materials and Destruction of the
supplies including property shall be done
✔ Condemna
spare parts, empty thru:
tion/Destr
containers and
uction (if 1.) Pounding
property has remnants from
2.) Breaking
no value or destroyed or
3.) Shredding
if cost of sale damaged fixed
4.) Throwing
is more than assets.
shall be made in the
the presence of the BAC on
proceeds) Appendix-65-WMR.xl disposal.
✔ Transfer of s
Property ✔ Transfer of
✔ Donation Property
of Property The government
✔ Sale of property can be
Unservicea transferred to any
ble government office or
Property agency with or
without cost upon the
request of originating
agency or office. The
cost refers to the
Page
86
payment based of the

appraised value of the
property upon the
initiative of the
originating agency or
upon submission of
request to the
originating agency, the
property
recommended for
disposal maybe
transferred to another
government
agency/entity.
✔ Donation of
Property
The government
property may be
donated to charitable,
scientific, educational,
or cultural institutions
without cost subject to
the existing
government rules and
regulations on
disposal.
✔ Sale of
Unserviceable
Property
The sale of
unserviceable
property can be done
through public
bidding (PB).
C89-296-Disbosal.do
c
Page
87
In Case of Loss of Government Semi- Expendable Property

Report on the Physical Count of Inventories (RPCI) (Appendix 66) – shall be
used to report the physical count of supplies by type of inventory as at a given date.
It shows the balance of inventory items per card and per count and shortage/overage,
if any.
These include the semi-expendable property wherein the issuance is covered by the
ICS.
The RPCI form is used to report the physical count of inventory items by type
such as Office Supplies Inventory; Accountable Forms Inventory; Medical, Dental and
Laboratory Supplies Inventory; Food Supplies Inventory, etc. which are owned by the
agency/entity. It shall be prepared semi-annually by the Inventory Committee and by
fund cluster.
Appendix 66 -
RPCI.xls
Disposal of PPE
For items procured by the Division Office, please refer to DepEd Order 8 s, 2021.
Person
Responsible
Condemnation / Destruction and Sale of Unserviceable Property

● Inventory and ● The accountable Accountable
inspection Report officer shall return Officer
Inspection of of Unserviceable to the property
Unserviceable Property (IIRUP) officer (custodian)
Property (for semi- the unserviceable Property Officer
expendable asset.
(Custodian)
materials and ● The property
equipment and officer (custodian)
non-expendable shall file an
supplies) application for COA Auditor
accompanied by disposal with the and Head of
any of the appropriate Agency
following: documents to the
COA Auditor.
● The auditor shall Head of
Appendix-74-IIRUP.
xls inspect the items Office
and determine
● Individual survey
whether the items
report duly
are with or
Page
88
certified by the without value and

Supply forwards the
Officer/Property recommendation
custodian and to the Head of the
Head of office. Agency.
● List of missing (For items with
spare parts duly minimal amount,
certified by the inspection by COA
Supply auditor can be
Officer/property done during the
Custodian and annual inventory
head of office to be conducted by
● Current Division Property
photographs in 2 with the Auditor
positions in the
Schools/District).
● The Head of
Agency shall
forward the
documents to the
disposal
committee.
Actual Disposal ● Waste Materials Modes of Disposal;
of Property Report (WMR) for
expendable and ✔ Condemnation/D
Modes of consumable, estruction
Disposal; materials and Destruction of the
supplies including property done thru:
✔ Condemna
spare parts, empty 1.) Pounding
tion/Destr
containers and
uction (if 2.) Breaking
property has remnants from 3.) Shredding
no value or destroyed or 4.) Throwing
if cost of sale damaged fixed
shall be made in
is more than assets.
presence of the BAC on
the disposal.
proceeds) Appendix-65-WMR.xl
s ✔ Transfer of
✔ Transfer of Property
Property The government
✔ Donation property can be
of Property transferred to any
✔ Sale of government office or
Unservicea agency with or
ble without cost upon the
Property request of originating
Page
89
agency or office. The

cost refers to the
payment based of the
appraised value of the
property upon the
initiative of the
originating agency or
upon submission of
request to the
originating agency, the
property
recommended for
disposal maybe
transferred to another
government
agency/entity.
✔ Donation of
Property the
government
property may be
donated to
charitable,
scientific,
educational or
cultural
institutions
without cost
subject to the
existing
government
rules and
regulations on
disposal.
✔ Sale of
Unserviceable
Property, the
sale of
unserviceable
property can be
done through
public bidding
(PB)
Page
90
C89-296-Disbosal.do
c
In Case of Loss of Government Property

It is the function of the Commission on Audit (COA) to credit loss of property
or act on application for relief of accountability. Loss of property may be credited
when the loss occurs while the property is in transit or is caused by fire, theft and other
casualty or force majeure.
Person
Responsible
Relief from Accountability in case of Loss of government Property
Reporting for REPORT OF LOST, The accountable officer Accountable

Relief from STOLEN, DAMAGED
shall: Officer/ Person
OR DESTROYED
Accountability in PROPERTY Assigned to the
1. Notify
case of Loss of Property
immediately the
Government
property
Property
REPORT OF LOST, officer/propert
STOLEN, DAMAGED OR DESTROYED PROPERTY.xlsx
y custodian and
the auditor
Affidavit of Loss about the loss of
government
Joint affidavit property;
2. Submit within
Final police report thirty (30) days
an application
Comments and for relief
including the
recommendations of
following
the auditor
documents:
2.1 . Affidavit of Loss
Certification from the executed by the
police /fire Chief accountable officer
/Mayor or other stating the
competent authority following facts;
✔ Loss and its value
. ✔ Actual date in
Inspection report which the absence
was first noted
✔ Manner of loss
Page
91
Notice of loss and ✔ Efforts put forth to

accountable forms recover the same
✔ Provisions made to
safeguard the
Copy of the government
acknowledgement property
receipt of the ✔ Date when the loss
equipment or was reported to the
government property auditor and the
that was lost police authorities
2.2. Joint affidavit of
two (2) disinterested
persons attesting to
the fact and
circumstances
about the loss. In case
it is not possible to
obtain the statement of
two disinterested
individual and only
one is available or
none at all, such fact
shall be set forth in the
affidavit of the person
requesting relief,
giving the reasons
thereof.
2.3. The final police
report showing the
actions that were
undertaken to recover
the lost property
including the actions
to apprehend the
suspect(s) and the
present status of the
case.
2.4. Comments and
recommendations of
the head of office.
2.5. Comments and
recommendations of
the auditor.
2.6 Certification from
the police /fire
Chief/provincial
Page
92
Governor/Mayor or
other competent
authority when the
destruction was
wrought by natural
calamity and/or
insurgency.
2.7. The inspection
report on the extent of
the damage on the
insured government
property.
2.8. The evidence on
the immediate
issuance of the notice
of loss and
accountable forms as
required under COA
Circular No. 84-233
dated August 24, 1984;
and,
2.9 Copy of the
acknowledgement
receipt of the
equipment or
government property
that was lost
Granting or Denying the Request for Relief
Granting or Evidence Presented The request for relief Accountable

Denying of from the property Officer/ Person
Request accountability maybe Assigned to the
granted or denied Property
based on the evidence
School
presented.
Head/Head of
Agency
Page
93
FIDELITY BOND of Accountable Officer

Implementing Rules & Regulations
Section 314 of Chapter 15 of Act No. 2711, otherwise known as the “Public-
Bonding Law”, states,
Every officer, agent, & employee of the Government of the Philippines or of the
companies or corporations the majority of stock is held by the National Government
shall, whenever the nature of the duties performed by such officer, agent, or employee
permits or requires the custody of funds or property for which he is accountable, be
deemed a bondable officer; and except as otherwise provided, every such person shall be
bonded, or bondable, and his fidelity insured, in accordance with the provisions of this
chapter.”
Furthermore, Section 318, of the same Law states,
“An officer whose fidelity is insured under the provisions hereof shall, from the moment
he assumes the duties of office, be considered bonded to the Government of the
Philippines for the benefit of whom it may concern, for the faithful performance of all
duties now or hereafter imposed by law upon him and for the faithful accounting for all
public funds and public property coming into his possession, custody, or control by
appropriation, collection, transfer, or otherwise, as well as for the lawful payment,
disbursement, expenditure, or transfer of all such public funds or property in his
possession or custody or under his control as an accountable or responsible officer.”
The Bureau of the Treasury shall bond all accountable public officials &
employees pursuant to the provisions of the Public Bonding Law and to the following
issued appropriate guidelines thereafter (EO 449, Sec 2):
● Treasury Circular No. 2-2009
● Treasury Circular No. 1-2021
Accountable Officers in the Schools covered by the Public-

Bonding Law:
a) Public officers accountable to others who are primarily accountable (i.e.,
Disbursing Officers, Property Custodians).
b) Public officers designated as authorized signatories and counter signatories in
the issuance of checks and approval of disbursement vouchers (i.e., School
Heads/Principals, SDS-designated SICs).
Page
94
Bond Limitations
● Individual maximum accountability of each accountable public officer shall
not exceed One Hundred Million Pesos (P 100M).
● Bond is personal, not transferrable.
● Accountable officers have the option to avail of 1, 2, or 3 years of fidelity
bond depending on the availability of school funds.
● No refund of premium on cancelled bond
● Overpayment will be credited to subsequent premium payment.
● Any increase in the amount of bond will be subject to increase in premium.
● Bond should be renewed on or before its expiry date.
Extent of Liability
Fidelity Fund shall answer only for defalcations, shortages, and unrelieved
accountabilities of the bonded official/employee who has current and existing bond
up to the actual loss, but not exceeding the amount of bond.
Sanctions for Failure to Post Fidelity Bond

● Administrative Liability – Failure to comply with the requirements of PD
1445 (Government Auditing Code of the Philippines, Sections 101 & 127) is
a neglect of duty and will be penalized in accordance with the Civil Service
Law.
● RA 10951, Sec. 53, Art. 236, states, “Anticipation of duties of a public office. -
Any person who shall assume the performance of the duties and powers of any
public or employment without first being sworn in or having given the bond
required by law, shall be suspended from such office or employment until he shall
have complied with the respective formalities and shall be fined from Forty thousand
pesos (₱40,000) to One hundred thousand pesos (₱100,000)."
Amount of Fidelity Bond Premium

The amount of bond shall be based on the total accountability (cash, property
and accountable forms) of the accountable public officer as determined by the Head
of Agency; provided, the individual maximum accountability of each accountable
public officer shall not exceed One Hundred Million Pesos (P 100M). However, the
Head of Agency may assign to other public officers the excess accountability for which
a separate Fidelity Bond shall be secured (Treasury Circular No. 02-2009, 5.1, August
6, 2009).
Page
95
Basis for Determining Cash/Property/Accountable Forms

Accountability
The amount of cash accountability is the sum of monthly MOOE allocation,
School Based Feeding Program Fund and other anticipated cash advances. If the exact
amount is not yet determinable upon bonding, an estimate based on previous
accountability amount can be used as basis.
MINIMUM CASH
MAXIMUM CASH AMOUNT OF BOND
ACCOUNTABILIT
ACCOUNTABILITY BOND PREMIUM
Y
75% of their Total Bond Premium shall not
5,001.00 9,000.00
Cash Accountability be less than P150
9,001.00 12,000.00 9,000.00 150.00
12,001.00 15,000.00 11,250.00 168.75
15,001.00 18,000.00 13,500.00 202.50
18,001.00 21,000.00 16,750.00 251.25
21,001.00 25,000.00 18,900.00 283.50
25,001.00 30,000.00 22,500.00 337.50
30,001.00 35,000.00 26,250.00 393.75
35,001.00 40,000.00 30,000.00 450.00
40,001.00 50,000.00 37,500.00 562.50
50,001.00 60,000.00 45,000.00 675.00
60,001.00 80,000.00 60,000.00 900.00
80,001.00 100,000.00 75,000.00 1,125.00
100,001.00 250,000.00 100,000.00 1,500.00
250,001.00 500,000.00 225,000.00 3,375.00
500,001.00 750,000.00 350,250.00 5,253.75
750,001.00 1,000,000.00 500,000.00 7,500.00
1,000,001.00 2,500,000.00 750,000.00 11,250.00
2,500,001.00 5,000,000.00 1,500,000.00 22,500.00
5,000,001.00 25,000,000.00 3,500,000.00 52,500.00
25,000,001.00 75,000,000.00 4,000,000.00 60,000.00
75,000,001.00 100,000,000.00 5,000,000.00 75,000.00
Page
96
Fidelity Bond Requirements
New Applicants and those whose Fidelity Bond have expired

(Treasury Circular 02-2009 & Treasury Office Order 09-2009)
Number of
Documents Forms
Copies
Duly accomplished General Form No. 57 (A) 2 copies

1. Request for Bonding and/or Cancelation of (front & Form 57A
Bond of Accountable Officials and Employees back)

2. Application for Bond of Accountable Officials (front & Form 58A
and Employees back)
Passport size identification pictures taken

3. within the last three (3) months prior to the 2 pieces
date of application
Authenticated copy of the latest sworn and

2
4. notarized Statement of Assets, Liabilities and
photocopies
Net Worth (SALN)
2
5. Latest Appointment/Designation Order
photocopies
List of
6. List of Accountable Public Officers 5 copies Accountable
Public Officers
Certificate of
Certification of no pending criminal and 2
7. no pending
administrative case signed by the SDS photocopies
case
Certification for Increase in Fund/Property Certification

Accountability. (If the determinable accountability 2 for increase in
8.
of an officer has increased, thus increasing the photocopies fund
amount of bond premium). accountability
Page
97
Renewal of Fidelity Bond

(Treasury Circular 02-2009 & Treasury Office Order 09-2009)
Number of
Documents Forms
Copies

1. Request for Bonding and/or Cancelation of (front & Form 57A
Bond of Accountable Officials and Employees back)
Bureau of Treasury Confirmation Letter

2
2. reflecting the applicant’s previously approved
photocopies
bond application
Authenticated copy of the latest sworn and

2
3. notarized Statement of Assets, Liabilities and
photocopies
Net Worth (SALN)
2
4. Latest Appointment/Designation Order
photocopies
List of Bonded
5. List of Bonded Public Officers 5 copies
Public Officers
Certification
Certification of no pending criminal and 2
6. of no pending
administrative case signed by the SDS photocopies
case
Special Order increasing the amount of Certification

accountability (If the determinable accountability for increase in
7. 2 copies
of an officer has increased, thus increasing the fund
amount of bond premium). accountability
Cut-off time for check payment issued by banks is up to 10:00 am only. Cash payment is until
3:00 pm only. Strictly no processing of incomplete documents is allowed.
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98
Fidelity Bonding Process Flow
School & Division Level
The Accountable Officer shall prepare and submit the documents for
Fidelity Bond application to the Senior Bookkeeper for checking and
signing.
The Senior Bookkeeper shall forward the documents to the Accounting

Unit for the Division Accountant's signature.
The documents shall then be forwarded to the Legal Section of the Division
Office to verify if the Accountable Officer has no pending criminal and
administrative case.
The documents shall finally be forwarded to the Schools Division

Superintendent's Office for the SDS' signature.
The SDS staff shall return the signed documents in the Records Section
for dissemination to the Accountable Officer's respective district.
The Senior Bookkeeper shall retrieve and check if all forms were
completely signed by the applicable signatories.
The Accountable Officer, or any duly authorized representative, shall

submit the complete documents to the Bureau of Treasury and shall
follow the Fidelity Bond Process flow at the Bureau of Treasury Level.
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99
Bureau of the Treasury Level

FIDELITY BONDING PROCESS
Client/Accountable Public Officer BTr District/Provincial Office
Step 1
Prepares &
submits the
following: Step 2
1. Application for Bond

(GF 58A)
2. Request for Bonding (GF
57A)
3. Other documents on the
checklist A. Are
NO requirements
complete?
B. Is Risk safe?
Step 3 Receives Letter of Denial
YES
Step 4
Presents Step 5
ATAP to
Step 7 LBP/DBP/P
VB for
payment of
bond Step 6 ATAP
premium.
Step 8
1. Validated deposit
slip/LDDAP/ADA
2. Validated ADA Step 9
TOO – Treasury Operations Officer

CTOO II – Chief Treasury Operations Officer II
(District/Provincial Office) Step 10
RD – Regional Director
Note:
- Allocated time excludes transmission of documents
from Provincial to Regional Office
- Processing time differs for Batch transactions
Step 11
Confirmation
Letter
Step 12
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100
Note: During the COVID ‘19 pandemic, the Bureau of Treasury opted to receive and
send documents online. Properly filled-up forms and other supporting documents
were scanned and sent to BTr’s email address bohol@treasury.gov.ph. After reviewing
the documents, BTr will contact the accountable officer and ask for a schedule of
payment to the nearest government-servicing bank (GSB) near the applicant’s station.
When the schedule is fixed, BTr will send the Authority to Pay – ATAP so the
applicant can proceed to payment. The applicant or his/her representative shall pay
the indicated amount in the ATAP to the GSB as stated in the ATAP. After payment,
a scanned copy of the Official Receipt should be emailed to BTr, so the confirmation
letter can be processed. Further instructions can also be stated in BTr’s reply-emails.
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101
APPENDICES
Page
102
Project Procurement Management Plan - sample
Page
103
Annual Procurement Plan for Common-use Supplies and Equipment - sample
Page
104
Annual Procurement Plan - sample
Page
105
Work & Financial Plan – SBFP (sample)
Page
106
Work & Financial Plan – Additional MOOE for Elem. & Junior HS (sample)
Page
107
Work & Financial Plan for Senior High (sample)
Page
108
Journal entry voucher

This form shall be used to record all transactions of the NGAs, whether cash
receipts, cash disbursements or non-cash transactions. Accounting journal entries
shall be reflected therein, and it shall serve as the basis for recording in the books of
accounts.
Page
109
Cash Disbursement Register
Cash Disbursement Register

The CDReg shall be used by field offices without complete set of books to
record, monitor and report transactions involving the cash advances/payments
charged thereto, and liquidating thereof by disbursing accountable officer.
Page
110
Disbursement Voucher
This form is used to authorize payments for individual or organizations for
merchandise sold or services rendered.
Page
111
Reimbursement Expense Receipt

This form is used to support the expenses which cannot be conveniently issued
with official receipts/invoices. It shall be prepared by fund cluster.
Page
112
Itinerary of Travel
This form shall be used by the official/employee making the travel to show the
detailed itinerary of travel before and after the travel and shall be attached to all claims
for traveling expenses. This shall be prepared by fund cluster.
Page
113
Certificate of Travel Completed

This form is used by officers/employees concerned to confirm that he/she has
completed the travel or otherwise, based on the approved itinerary. It is one of the
supporting documents to liquidate cash advances for travel. It shall be prepared by
fund cluster.
Page
114
Locator Slip
This form is used for activities/events/errands that would require leaving
from or going out of the permanent station or workplace during office hours within
the day. This shall serve as the authority to travel and may be used for reimbursement
of actual transportation only.
Page
115
Authority to Travel
This form is used for travel accompanied by signed
memorandum/letter/order/invitation or other communication relevant to the
DepEd or non-DepEd activity/event for the purpose of being a
participant/guest/resource person/lecturer/visitor. This shall be attached to claims
for reimbursement of applicable DTE.
Page
116
Certification of Expenses Not Requiring Receipts

This form is used to present breakdown of incurred expenses that cost ₱300.00
and below purchased from parties not issuing receipts.
Page
117
Report of Supplies and Materials Issued (RSMI)

The RSMI is a form prepared by the Supply and/or Property Unit to
report/summarize all issues of inventories (by stock number) per liquidation report.
The RIS must be properly sequenced when encoded in the RSMI.
Page
118
Requisition and Issue Slip

The RIS shall be used by the teaching/non-teaching personnel to request
supplies/semi-expendable equipment carried in stock and by the Supply and/or
Property Unit to issue the items requested.
Page
119
Purchase Request
The Purchase Request is a form used by the Supply and/or Property Custodian
and the End-user for purchasing goods/supplies/property if the item/s requested
is/are not available on stock. This shall be prepared by fund cluster.
Page
120
Request for Quotation
This is the form used when a public entity requests a quote from a supplier for
the purchase of specific products or services.
Page
121
Purchase Order
The Purchase Order is a form/document used by the agency/entity, addressed
to a supplier, to deliver specific quantities of supplies/goods/property subject to the
terms and conditions contained in the Purchase Order.
Page
122
Inspection and Acceptance Report

The Inspection and Acceptance Report is a report submitted by the Inspection
Officer/Committee and the Supply and/or Property Custodian on the inspection and
acceptance, respectively, of the purchased supplies/goods/equipment/property.
Page
123
Stock Card
The Stock Card is a form used in the Supply and/or Property Division/Unit
for each type of supplies to record all receipts and issues made. This is maintained by
the Property Custodian for each type of stock with its corresponding stock number.
Page
124
Supplies Ledger Card

The Supplies Ledger Card is a form used by the Senior Bookkeeper to record
receipts and issuances of supplies, and to maintain the appropriate balances of each
type of supply.
Page
125
Inventory Custodian Slip (ICS)

The Inventory Custodian Slip is a form used by the Supply and/or Property
Custodian to issue tangible items amounting to less than ₱ 15, 000.00 to teaching/non-
teaching personnel to establish accountability over them.
Page
126
Report on the Physical Count of Inventories (RPCI)

The RPCI is a form used to report the physical count of inventory items by
type.
Page
127
Waste Materials Report

This form shall be used:
a. To report all waste materials previously taken up in the books as assets
so that they may be properly disposed of and dropped from the
accounts.
b. In the disposal of waste materials which result from the consumption or
utilization of expendable materials, and covers damaged equipment
parts, empty containers, and remnants salvaged from destroyed or
damaged property, plant and equipment.
Page
128
Inventory and Inspection Report of Unserviceable Property

This form is used for the disposal of vehicles, office equipment, furniture; and other
properties, plant and equipment which can no longer be repaired or reconditioned
and whose maintenance cost of repair more than outweighs the benefits and services
that will be derived from its continued use.
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129
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130
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131
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132
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133
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134
FREQUENTLY ASKED
QUESTIONS
Revised Implementing Rules and Regulation is the
accompanying support to RA 9184 to prescribe the necessary
What is Revised
rules and regulation which cover all procurement activities
IRR?
from procurement planning up to contract implementation and
termination. Its latest revision was on October 28, 2016.
In cases when there are projects, plans, and activities (PPA) that
were not included in the approved APP, the BAC may opt to
How often can a prepare a Supplemental Procurement Plan. This shall be
school make a prepared not later than the last week of June of the current fiscal
supplemental APP? year. In no case shall the supplemental APP augment the total
APP amount but only realignment on previously budgeted
PPAs shall be undertaken. A written justification for the
realignment shall support the supplemental APP.
The procurement of institutional contract of service for
janitorial services and general services falls under the definition
of goods. The winning bid is determined by the lowest
calculated and responsive bid. For specific guidelines, see
Appendix Q (Guidelines on the Procurement of Security and
How do you Janitorial Services) and Appendix A (Additional Set of
procure security Technical Parameters) on page 240 and 244, respectively, of the
and janitorial ‘Handbook on Philippine Government Procurement.
services?
Individual Contract of Service (watchman, janitor, and the
like)– does not involved procurement. The contract of service is
a must specifying the necessary duties and responsibilities,
duration of the required service, and compensation pertaining
to the duration of the required service of the personnel.
What are the There are two (2) types of membership in the PhilGEPS, (a) Red;
different and,(b) Platinum. Upon approval of the supplier’s registration,
memberships of the default status of registration is Red membership. It can be
PhilGEPS? upgraded to Platinum membership.
Page
135
Platinum members may be downgraded to Red membership

due to expiration and non-renewal of the membership.
The difference between the two types of membership is that

those who are Platinum members may participate on public
bidding on the procurements posted in the PhilGEPS website
and needs to renew the membership annually, whereas Red
members do not have the privilege to participate in public
bidding but does not need to renew membership since it has no
expiration.
Section 3.1 of Appendix 21 of the 2017 Revised IRR of R.A. 9184
provides, “Considering that water and electricity service
providers are granted exclusive franchises to operate within a
specific territory, procurement of water and electricity services
shall be done through direct contracting under Section 50 (c) of
the Implementing Rules and Regulations (IRR) of R.A. 9184.
How do you This provision does not apply to the purchase of bottled water
procure water, or to the procurement by any agency of the government,
electricity, whether national or local, in its operation as water or electric
telecommunication concessionaire (e.g. repair of pumping stations).
Whereas, Section 3.2 for Telecommunications (Landline and
s (landlines and
Cellular Phones) emphasizes that contractual agreements
cellular phones)
previously entered into with telecommunication companies
and internet service
shall be respected. However, the school must assess the quality
providers? of service provided by its service provider at the end of each
fiscal year. If results of such assessment or cost-benefit analysis
continue to favor the existing service provider, the school may
simply renew its services. If it doesn’t, then the school should
bid said services through competitive public bidding if there is
more than one service contractor within the area. Otherwise,
the school may opt to direct contracting.
The procurement guidelines prescribed to telecommunications
apply also to those of internet service providers.
Can School MOOE
Yes. But only items that cost ₱14,999.99 and below per unit and
be used to procure
as long as it is incorporated in the schools’ approved Annual
equipment like
Procurement Plan (APP) and School Improvement Plan (SIP).
computer printer?
Can the Non-IUs Yes, they can conduct procurement within the level of cash
conduct their own advance provided subject to the existing procurement rules and
procurement? regulations.
Page
136
Can the documents No. Each fund provided as cash advance should be utilized
required in the according to the specific program or project that needs to be
procurement be implemented.
reduced? Ex. School
Feeding Program
due to numerous
requirements,
schools prefer not to
use the fund.
Based on the School

Improvement Plan
(SIP) (3 years plan),
how can we The Annual Procurement Plan (APP) should be checked if it is
monitor the correct included in their SIP.
implementation of
the plan with that of
the spending/
utilization of school
MOOE?
Cashiering and disbursement for schools involves cash

management and payments whether by check or in cash. Cash
management includes not only actual handling but safekeeping
of cash funds as well. There are requirements in the opening
and administration of cash advances, including bonding of
accountable officers.
What is cashiering The unique feature of a cash advance for non-IUs is that
and disbursement liquidation can be made when 75% of the cash advance has
in schools? been used. The unused balance is not returned but may still be
used and liquidated with the succeeding cash advance. In
effect the system is a “modified” cash advance system that
allows non-IU schools to always have available cash to meet
school needs. The cash advance is finally closed at year-end
and any unspent balance shall be refunded to the division
cashier’s office.
What if the
items/properties The property custodian/supply officer will prepare an Invoice
donated were Receipt of Property (IRP) to record the transfer of accountability
transferred to to another accountable and responsible officer. IRP must be
another office or to signed by undersecretary (for school based of minimal amount,
different schools? school head/principal will suffice) for finance and
Page
137
administration and the Head of the recipient office/school –

DepEd Order No. 82 S. 2011
DO_s2011_82.pdf
The accounting Division/Bookkeeper (with complete sets of

Books) shall prepare JEV to take up the dropping of the
transferred donated property. A copy of which shall be
furnished to the Accountant/Bookkeeper of the recipient
office/school to be his/her basis in booking up the donations
received.
The bookkeeper shall record the decrease of items in the Supply

Ledger Card.
Regarding fidelity
bond of school
heads when
Yes, if the station is not specified in the application for bond.
transferred to new
school, should the No, if the station is specified.
fidelity bond be
carried (if within
same division) until
expiry?
Failure to deliver within the prescribed period, the supplier /

manufacturer / contractor shall be liable for penalty, usually in
the form of LIQUIDATED DAMAGES with a penalty of one-
tenth of one of one percent (0.001) of the total value of
undelivered items. It shall charge penalty for every day of
What if delivery is delivery delay.
below 100 percent
of PO/Contract?
Once the accumulative amount of liquidated damages reaches
10%of the contract, the procuring entity can rescind the
contract. Legal reference COA Circular No. 2012-001 dated June
14, 2012
Page
138
1. Authority of an accountable officer issued by the Schools

Division Superintendent or his duly authorized representatives
indicating the maximum accountability and purpose of cash
advance (for initial CA);
Requirements for 2. Certification from the Division Accountant that previous CA
the Granting of have been liquidated and accounted for;
Cash Advance
3. Approved application for bond and/or Fidelity Bond for the
year for cash accountability of P5,000 or more; and,
4. Approved SIP/AIP, and APP for operating expenses of the

school
When complete supporting documents for the issuance of an

appointment has been submitted by the appointee, the Schools
Division Superintendent (SDS) will approve and sign the
When can a newly appointment and submit this to the Civil Service Commission.
hired teacher The appointee signs the oath of office and the immediate
receive his/her first supervisor signs the first day of report to duty. The division
salary? office may now release the first salary even without CSC
attestation. Provided, however that all documentary
requirements other than the CSC-attested appointment are
complied.
An Authority to Draw Cash Advance (ADCA) shall be

requested to be supported with an approved Activity Request
How to draw Cash
(AR) or Authority to Conduct (ATC) and Annual Procurement
Advance in an
Plan (APP) for the year. The ADCA shall be approved by the
Implementing Unit
School Head or School’s OIC to be reviewed and evaluated by
School?
the School Senior Bookkeeper on the compliance with
applicable rules and regulations on granting of cash advance.
Pursuant to Item H.1.1 of the Manual on Simplified Accounting

When can an Guidelines and Procedures for the Use of Non-Implementing
accountable officer Schools, Version 2008, submit to the SDO on or before the 5 th
liquidate his/her day of the following month the original copy of the Cash
monthly MOOE Disbursement Register, the paid Disbursement Vouchers (DVs)
cash advance? and all supporting documents which shall serve as liquidation
or replenishment of the cash advance granted.
Who are entitled to All teachers are allowed to claim Cash Allowance in the
Cash Allowance amount of P5,000.00 per classroom teacher for every school
and how shall it be year. Per DepEd GAA 2021, Cash Allowance to teachers shall
used? be used for the purchase of teaching supplies and materials, for
internet subscription and other communication expenses, and
Page
139
for annual medical examination, subject to the guidelines to be

issued by DepEd and DBM.
What can an
employee claim,
aside from actual
transportation
Personnel on official travel who commute daily from the place
expense, who
of assignment to the place of residence or permanent official
travels within 50-
station shall be allowed to claim in an amount exceeding the
km radius from
30% of the authorized meal component of the DTE.
permanent official
station and who
commute daily (on
official local travel)?
In the above facts, Actual transportation expenses not exceeding the rates
what if the provided for under DepEd Order No. 22, s.2019, as well as
employee shall stay Daily Travel Expenses (DTE) may be authorized. However, the
in the place of claim for hotel/lodging shall be substantiated by a
assignment and hotel/lodging bill or invoice to prove that the official or
does not commute employee stayed in the place of assignment for the whole
daily? duration of the official travel.
The authority to travel shall determine the mode of

transportation and type of hotel/lodging to be availed, which
in all cases shall be the most economical and efficient. As a
general rule, only the ordinary public conveyance or customary
What are the
modes of transportation shall be used. The use of chartered
allowable modes of
trips, special hires of public utilities, garage cars, water vessels
transportation to
and other extraordinary means of transportation shall not be
use during an
allowed unless justified by the prevailing circumstances, such
official local travel?
as but not limited to, carrying large amount of cash, bulky
equipment and other important documents, inclement
weather, accompanying dignitaries or high level government
officials, or when time is of the essence.
Page
140
REFERENCES
General Appropriations Act FY 2021
Republic Act No. 9155, Governance of Basic Education Act of 2001
Philippine Constitution of 1987
Book VI of the Administrative Code of 1987 (Executive Order No. 292)
Republic Act No. 9710, Magna Carta of Women
Republic Act No. 9184, Government Procurement Reform Act
2016 Revised Implementing Rules and Regulations of R.A. 9184
P.D. 1445, Government Auditing Code of the Philippines
Government Accounting Manual, Volumes I, II, III
COA Circular No. 2012-001 dated June 14, 2012
COA Circular No. 2013-001 dated January 10, 2013
COA Circular No. 2017-001 dated June 19, 2017
DepEd Order No. 008, s. 2019, Revised Implementing Guidelines on the Direct
Release, Use, Monitoring and Reporting of Maintenance and Other Operating
Expenses Allocation of Schools, Including Other Funds Managed by Schools
DepEd Order 008, s. 2021, Revised Signing Authorities for Administrative and
Financial Matters in the Department of Education
COA Circular 92-386, Prescribing Rules and Regulations on Supply and Property
Management in Local Governments
DepEd Order No. 5 S. 2010, Guidelines on Inspection of DepEd Deliveries

COA Circular No. 2005-002, Accounting Policy on Items with Serviceable Life of More
Than One Year but Small Enough to be considered as Property, Plant, and Equipment
DepEd Order No. 39, s. 2017, Operational Guidelines on the Implementation of

School-based Feeding Program for School Years 2017-2022
DepEd Order No. 82, s. 2011, Guidelines on the Proper Recording of All Donated
Properties
Page
141
Executive Order No. 888,s. 1983, Authorizing Ministers and Heads of

Ministries/Agencies to Dispose of their Respective Unserviceable Equipment and
Disposable Property
COA Circular No. 89-296, Audit Guidelines on the Divestment of Disposal of Property
and Other Assets of National Government Agencies and Instrumentalities, Local
Government Units and Government-Owned or Controlled Corporations and their
Subsidiaries.
Presidential Decree 1445, Government Auditing Code of the Philippines

COA Circular No. 84-233, Immediate issuance of notice of loss of accountable forms
Act No. 2711, Section 15, Public-Bonding Law
Executive Order No. 449, Realigning the Organization of the Bureau of Treasury
Executive Order No. 292, Instituting the “Administrative Code of 1987”
Republic Act 7160, An Act Providing for a Local Government Code of 1991
Treasury Order No. 2-2009, Revised Omnibus Regulations Governing the Fidelity
Bonding of Accountable Public Officers pursuant to the Public Bonding Law (Sections
313-335 Chapter 15, Revised Administrative Code of 1917)
Treasury Circular 1-2021, Amendment of Section 7.1 of Treasury Circular No. 2-2009
dated August 6, 2009, regarding Procedure for Application
Treasury Office Order 09-2009, Guidelines to facilitate compliance with treasury

circular No. 02-2009, prescribing the revised regulations governing the fidelity
bonding of accountable public officers
COA Circular No. 2012-001, Prescribing the Revised Guidelines and Documentary
Requirements for Common Government Transactions
RA 10951, Article 236, Anticipation of Duties of a Public Office
DepEd Order No. 10, s. 2020, Guidelines on the Grant of Cash Allowance to Teachers
DepEd Order No. 13, s. 2021, Supplemental Guidelines on the Grant of Cash
Allowance to Teachers
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142
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143

School Operations Manual On Financial Management SOMFM 1

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School Operations Manual on Financial Management

MESSAGE from Dr. Bianito A. Dagatan, CESO V

I am happy and full of joy that the

This manual is our gift to our learners

With this SOMFM, I am confident that we can now have a common

Just as I am a public servant, I am proud to recognize all my co-workers who

BIANITO A. DAGATAN EdD, CESO V

FINANCE ORGANIZATIONAL STRUCTURE 14

DUTIES and RESPONSIBILITIES 14

PROCUREMENT PLANNING, BUDGETING LINKAGE, & THE

SCHOOL PROCUREMENT PROCESS 17

SCHOOL PROCUREMENT PROCESS 24

ACCOUNTING AND DISBURSEMENT PROCEDURES 32

Acquisition through Donation 76

FIDELITY BOND of Accountable Officer 94

FREQUENTLY ASKED QUESTIONS 135

DEFINITION OF TERMS &

- Systematic process of deploying, operating, maintaining,

- A rule or order issued by the president to an executive

- Portion of a contract document in which the rights,

1. To protect national interest in all matters affecting public

- For purposes of this manual, the HoPE shall be the School

Treasury) being maintained with the head offices of

- Refers to the official travel wherein the transportation

- Important tool in resource and financial management,

Office of the Schools Division

SDO Finance Services Unit

School Finance Services Unit

Senior Bookkeeper (IUS/Non IUS)

DUTIES and RESPONSIBILITIES

Senior Bookkeeper (Non-Implementing Unit Schools):

Disbursing Officer (Implementing Unit Schools):

Disbursing Officer (Non-Implementing Unit Schools):

Preparing the Project Procurement Management Plan (PPMP)

● School goals and objectives for the upcoming fiscal year;

● Generic and flexible

❖ Specifications for the procurement of goods shall be based on relevant

Preparing the Annual Procurement Plan Common-Use Supplies

Preparing the Annual Procurement Plan (APP)

● The procurement item or project

The School’s Budgeting Process

Preparing the Work and Financial Plan

The WFP aims to:

Preparation of WFP & APP for Additional Funds

SCHOOL PROCUREMENT PROCESS

The School Bids and Awards Committee

QUALIFICATIONS for REGULAR MEMBERS of the sBAC:

Functions of the BAC

A school (considering the number of personnel available) should form a BAC

● Provides admin support

Procurement Methods and Procedures

a. In highly exceptional case

b. To promote economy and efficiency

c. Justified by conditions specified in IRR

d. GPPB approval as required under EO 423, S. 2005 (as amended)

Alternative Methods of Procurement (as applicable to schools):

b) Simplified negotiations on the terms and conditions of the contract may be

● Negotiated procurement (Small Value Procurement) – Any school-based

Common-use office supplies Shopping