Republic of the Philippines

Department of Education
REGION III – CENTRAL LUZON
SCHOOLS DIVISION OFFICE OF NUEVA ECIJA

COMPREHENSIVE ASSESSMENT OF PERFORMANCE (CAP) TOOL T

Date: _______________

TRANSPARENCY AND ASSET MANAGEMENT

Name of School Head: _______________________________ Designation: _______________

School Year: _________School: _____________________________

SDO Annex ___________________ Monthly MOOE: ____________________

SHS Quarterly MOOE: ___________________ Other Regular Funds:

____________________ Source: ______________

School Partnership: _______________________ SEF ____________________

BUB ____________________ Others: _________________________________

Length of Service at Present Position: _______ at Present School: ________ in DepED:

________ as Teacher: _________

No. of Permanent Teachers: _______ No. of Non-Teaching Personnel: _______

Fiscally-Autonomous: Yes ( ) No ( )

Note to the Rater: Consider the present school year performance on school fiscal management of
the ratee. Read the following indicators properly and be guided with the rating scale below.

Steps: 1. Call the attention of selected external stakeholders and school officials for the inventory
and validation.

2. Count the MOOE liquidation for the previous year and at least 3-month liquidation reports
this year.

3. Focus on at least 3-month liquidation reports randomly selected and school property
inventory.

4.Then concentrate on important items per month if it is liquidated and allocated judiciously.

5. Using this tool, validate and evaluate the fiscal management skills of the schools.

Address: Brgy. Rizal, Santa Rosa, Nueva Ecija 3101

Telephone No.: (044) 940 3121
Email: nueva.ecija@deped.gov.ph
Facebook Page: DepEd SDO Nueva Ecija
Webpage: https://sites.google.com/deped.gov.ph/depednuevaecija/ DE 50500742
QM15
I. COMPLIANCE ON TRANSPARENCY – 60%
Insufficient Compliant Evident Translucent
ITEMS Means of Verification Rating
10.50 Pts. 11.00 pts. 11.50 pts. 12 pts.
 eSIP/AIP *MOOE is not *MOOE is liquidated *Supporting *With accurate and
 APP liquidated, with on time. documents of well-accounted
 Annual and Monthly problem and liquidation are liquidation process
School MOOE deficiencies. complete and based on DepED
 Pictures of PAPs funded
reliable. and COA rules.
1. MOOE from MOOE and other
Gov’t. assistance budget *No AOM or
Liquidation
 Cash Disbursement disallowance
Register (CDR) *Liquidation is
 Photocopies of Checks transparent,
 Supporting Documents reported and
(PR, PO, Inspection, beneficial.
etc.) *Liquidation and *Observing *Targets are *Doing the right
 Summary of Liquidation some accepted internal accomplished with things and doing
2. Other Reports (Special Class,
accounting accounting minimum amount of the things right.
SBM, Feeding, etc.)
Government  Book of Accounts rules are not standards on quantity of waste or *No problem,
Assistance  Letter Request of Repair applied. financial records unnecessary and issues, complaints
Funds  SEF Financial Records and documentation. lavish expenditures, or cases on money
Liquidation  Pictorials time and effort. responsibility,
liquidation and
transactions.
 At least 4x4 ft. in small *Transparency *Met the standard *Placed not near in *Put extended size
schools and 4x8 ft. in big Board is sub- size and placed in the Principal’s office. and additional
schools standard with strategic location. *Size is beyond security features
 Safe against intruders, unreliable *Prescribed expected and with and placed in
3. vandalism and changing
financial documents are safety features. conspicuous and
Transparency weather conditions
 Located in conspicuous statements and posted. *Posted documents strategic place.
Board documents. are appropriate and *Financial
(Accessibility and strategic place.
Different prescribed duly signed by school documents are
Structure and
financial documents officials. readily accessible,
Contents)
SRC is posted. updated and
reported to all
officials and
stakeholders.
4. Other Funds  Canteen Financial *Some financial *All other financial *Expenditures are *Reported financial
and Resources Record records are not records are well based on school accounts to
(Non-DepED,  PTA Financial Reports well accounted accounted for, priority needs with stakeholders
 Private Donations with and updated and stated mandates and basis. regularly and with
NGOs and MOA or MOU
stakeholders) documented for. in the SRC. accountability.
 Student Government
Financial Record *School needs *Acquired school *SRC is published, *Communicated the
 Campus Journalism to improve in PAPs from external distributed and report on school
Financial Statement resource stakeholders or reported to all resources and
 Deed of Donations mobilization to NGOs, or Non- concerned officials expenses through
5. Financial  School-Initiated Fund- generate funds DepED, private and stakeholders. SRC based on SIP
Raising Project Financial
Resourcing and Statement Accounts from external institutions and *Gained the support, and AIP to external
Reporting  Supporting documents stakeholders in other funding respect and stakeholders.
 School Report Card order to support agency partners. confidence of funding *Stakeholders are
 Request Letter and and initiate agencies, partners active, engaged,
Resolutions PAPs. and stakeholders. held accountable in
resourcing PAPs.
II. SCHOOL HEADS MANAGEMENT OF RESOURCES – 20%
Insufficient Compliant Evident Translucent
ITEMS Means of Verification Rating
4.25 Pts. 4.50 pts. 4.75 pts. 5 pts.
 Financial Plans *No school *Expenditures are *SGC, teachers and *Prepared long-
 School Budget Plan budget plan or written in approved stakeholders are term financial
 Work Financial Plans PAPs are not e-SIP/AIP/APP and involved in planning sustainability plan
6. Budgeting  Approved Requests found in eSIP, used for the school budget. for school PAPs.
 Project Proposals AIP or APP. intended task or *All targets written
 Minutes of the Meetings purpose. in the SIP/AIP were
 Pledge of Commitment
Agreement of Support achieved.
 Resolutions *School in *Fiscal resources *Directs/Realigns *SH discusses to
 Pie Chart, Gantt Chart of terms of are focused and school funds officials and
Expenditures and expenditures aligned to increase according to school stakeholders how
Progress Report relies purely on student priority needs and resources have
7. Budget Accomplishment Report regular MOOE. achievements. plans with approval, been used and
Allocation Financial Management legal basis and what have been
Development Plan reported to achieved.
stakeholders. Stakeholders and
officials are well-
informed.
Financial Management *SH needs *SH is bonded and *Withdrew and *Observe
System training and submits liquidation disburse funds in religiously all the
 Manual on Simplified technical records on or before accordance with guidelines and
Accounting assistance on the 5th day of the existing budgeting, procedures
 Liquidation Reports fiscal following month. accounting, prescribed in the
 Disbursement Records management procurement and Manual on
8. Financial  Report on Utilization auditing rules. Simplified
 M&E Tool on Reporting
Obligation Accounting.
of Resources
School Financial *Refund in full any
Management Guidelines unexpended
and Procedures and balance.
Handbook *No unliquidated
Pictorials of Consultative cash advance
Planning Meeting *Prescribed *Involves and *Stakeholders are *Stakeholders are
Minutes/Agenda officials to do engages school engaged in policy engaged, held
the financial officials in review, planning and accountable and
9. Monitoring plans are not liquidation and BAC monitoring financial implement a
and Evaluation involved or activities under the operations and collaboratively
of School engaged. supervision of SH. routine to support developed system
Finances judicious use of for M&E and
resources. reporting of
resources
III. VERIFICATION OF EXISTENCE AND IMPLEMENTATION – 20%
Insufficient Compliant Evident Translucent
ITEMS Means of Verification Rating
8.50 Pts. 9.00 pts. 9.50 pts. 10 pts.
List of Inventory *Some items in *With updated and *All school properties *Acquired,
 School Property the inventory comprehensive are labeled and well- purchased, donated
Inventory are misplaced classroom and accounted with MR and repaired school
 Department Property or overlooked. school property and individual facilities are
Inventory inventory. stickers. functional and
10. Actual  Classroom Property reported to
Inventory
Physical  Government Property stakeholders and
Inventory Stickers officials.
*Discarded
materials are ready
for recovery with
facilities and
purposes.
11. Verification Records Management *Some items in *Purchased, *Liquidation reports *Employees &
of Liquidated  School Site Dev’t. Plan the liquidation repaired, are in accordance stakeholders are
Budget for  School Site Titling reports are not maintained and with repaired, responsible and
Implementation  Acquired Donations present or acquired items and purchased and showed
  Deed of Donations available PAPs are evident maintained PAPs accountability in
 Official Receipts according to and observable. verified from reliable acquisition
 Sales Invoice reliable stakeholders and maintenance,
 Delivery Receipts sources. enterprises. safety and
 Memorandum Receipts
development of
educational
facilities and PAPs.

TOTAL SCORE:

COMMENTS: (Take note of teachers who are responsible in the liquidation

of MOOE)

CONFORME: RATED BY:

_______________________________ _______________________________ Signature

Over Printed Name of the School Head Signature Over Printed Name of the
Validator