THE SCHOOL MOOE REVISITED
School MOOE
 I. Guidelines on the Use of School MOOE
Legal Basis:
1. Department of Budget & Management(DBM) & DepEd Joint
Circular No. 2004-1dated January 01, 2004 entitled Guidelines on the
Direct Release of Funds
2. Section 10. Republic Act No. 9155 (Governance of Basic Education
Act of 2001) which provides that the appropriations intended for the field
offices(elementary/secondary schools and schools division offices) are to
be allocated directly and released immediately by the DBM to the said
offices.
3. DepEd Order No. 60 s.2011 which provides the Implementing
Guidelines on the Direct Release of MOOE Allocations of Schools to the
Respective Implementing Units
 II. Implementing Requirements
1. The implementing units (IUs) are 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
2. The DBM has already assigned agency codes to the said IUs,
hence, they are authorized to open Modified Disbursement Scheme
(MDS) Sub Accounts in government
Depository banks and that the cash allocations intended for the
aforementioned IUs are directly issued by the DBM to their
respective MDS Sub-Accounts
3. The IUs are required to maintain set of books of accounts
4. The MDS Sub-Accounts of Schools Division Offices
(SDOs) shall cover transactions of the SDO (Proper),
elementary schools (ESs) and Secondary Schools (SSs) without
financial staff, and may also include SSs, with financial staff that
have no access to the banks, etc.
NON-IMPLEMENTING UNITS
The Elementary School (ES) and Secondary School (SS) Without
Financial Staff shall :
1.Apply for bonding with the Bureau of Treasury, Fidelity Bond
Division;
2. Draw cash advance from their supervising/directing SDO for
their MOOE requirements
3. Disburse funds in accordance with the existing budgeting,
accounting, procurement, and auditing rules and regulations.
4. Submit to the SDO the liquidation report and all supporting
documents.
III. Uses of School MOOE
 To fund activities as identified in the approved School
Improvement Plan (SIP) which are for implementation in the
current year particularly in improving learning outcomes and as
specifically determined in the Annual Implementation Plan (AIP)
of the school;
 To pay expenses for utilities(e.g. electric and water expenses )
 To procure school supplies necessary in classroom teaching
 To pay wages for janitorial and security services
 To use for other mandatory expenditures except for the
procurement of textbooks and other instructional materials,
school furniture and equipment.
SCHOOL MOOE
REQUEST FOR CASH ADVANCE
II. UTILIZATION
III. LIQUIDATION
IV. CUT OFF DATE IN THE
SUBMISSION OF MOOE CASH
ADVANCE
I.
I.REQUEST FOR CASH ADVANCE
 DOCUMENTARY REQUIREMENTS:
1. CASH ADVANCE VOUCHER (3
COPIES)
2. OBLIGATION REQUEST BOX A TO BE
SIGNED BY THE SCHOOL
HEAD/PRINCIPAL (2 COPIES)
3. DETAILED ESTIMATE OF EXPENSES
II. UTILIZATION
1.
2.
3.
ELIGIBLE EXPENDITURES
NON – ELIGIBLE EXPENDITURES
COMMONLY USED ACCOUNT CODES:
751 – TRAVELLING EXPENSES
753 – TRAINING EXPENSES
755 – OFFICE SUPPLIES EXPENSES
760 – MEDICAL & DENTAL SUPPLIES EXPENSES
761 – GASOLINE, OIL & LUBRICANTS EXPENSES
765 – OTHER SUPPLIES EXPENSES
766 –WATER EXPENSES
767 – ELECTRICITY EXPENSES
772 – TELEPHONE EXPENSES LANDLINE
773 – TELEPHONE EXPENSES MOBILE
774 – INTERNET EXPENSES
781 – PRINTING AND BINDING EXPENSES
795 – GENERAL SERVICES
969 – OTHER MAINTENANCE & OPERATING
EXPENSES
412 – DUE TO BIR
III. LIQUIDATION
CASH DISBURSEMENT REGISTER
2. LIQUIDATION REPORT FORM
3. COPY OF CASH ADVANCE VOUCHER
4. SUPPORTING DOCUMENTS PER TRANSACTION
1.
IV . CUT OFF IN THE SUBMISSION OF
MOOE CASH ADVANCE
 THREE (3) WORKING DAYS BEFORE
THE END OF THE MONTH
WITHHOLDING TAX
 Who are the withholding agents required to register?
National Government Agencies – Head of offices and Chief
Accountants or other persons holding similar postions in
Departments, Bureaus, agencies & other instrumentalities officially
designated as such by the head of office.
Treasurers of Local Government Units, Treasurers/Chief Accountant
of Government Agencies & instrumentalities and GOCC’s or, any
person holding similar position and performing similar function
as withholding agents, shall deduct and withhold the prescribed
withholding taxes before making any payment to the seller of goods
and services
What are the expenses subject to
withholding tax?
All expenses paid by the government including but not
limited to the following, shall be subject to withholding tax:
PAYMENTS FOR:
1. Supplies
2. Repairs
3. Catering Services
4. Rental of Equipment, sound system
5. Water
6. Electricity
What are the rates applicable to the
above mentioned expenses?
 INCOME TAX / EVAT
Purchase of Goods
Payment for Services  BUSINESS TAX
IF NON-VAT REGISTERED
IF VAT REGISTERED
1%
2%
-
3%
5%
HOW TO COMPUTE FOR THE
WITHHOLDING TAX DUE
ILLUSTRATION:
ABC Elementary School is registered with the BIR as a
withholding agent. In Nov. 2012, the school paid for the
following expenses:
Supplies
11,200
How will the withholding agent of ABC Elementary
School compute for the taxes due to the government?
Assumption 1: The supplier of goods and services is a Non-VAT
taxpayer.
INCOME TAX- Expanded Withholding Tax (1%)
Supplies (goods) – 11,200 x 1% = 112.00
BUSINESS TAX –Withholding tax for NonVAT(3%)
Supplies (goods) – 11,200 x 3% = 336.00
Assumption 2: The supplier of goods and services is a VAT
registered taxpayer.
INCOME TAX-1% Expanded Withholding Tax
Supplies (goods)
First: Compute for the taxable base
To get the amount exclusive of TAX, divide the VAT invoice by
1.12
11,200/1.12 = 1,000.00
SECOND: To compute for the withholding tax, use the amount
as computed above (exclusive of VAT) and multiply by 1%.
10,000 x 1% = 100.00
Business Tax- 5%:
Multiply the VAT invoice, exclusive of VAT by 5%
10,00.00 x 5% = 500.00
What are the applicable forms?
BIR Form No. 1601-E
- Expandable Withholding Tax
(EVAT 1%)
BIR Form No. 1600 – Remittance Return of VAT and other
Percentage TAX Withheld (5%/3%)
BIR Form No. 2306 – Certificate of Final Tax Withheld at
source (to be issued to the Supplier –VAT remittance)
BIR Form No. 2307 – Certificate of Creditable Tax Withhold
at Source (to be used to the supplier- income/withholding tax
remittance)
When and where to File & Remit?
The return shall be filed and the tax paid on or before
the tenth (10th) day of the following month in which
withholding was made.
The return shall be filed and the tax paid with the
Authorized Agent Banks (AAB) of the Revenue District Office
having jurisdiction over the withholding agent’s place of
business/office.
Allowable Travel Expenses
Pursuant to EO 298, the allowable travel expenses are as follows:
Hotel/Lodging 50% - P 400.00
Meals
30% - 240.00
Incidental Exp. 20% - 160.00
Total per day 100% -P800.00
Entitlement to travel shall start only upon
arrival at the place of destination and shall
cease upon departure there from at the
following percentage:
PARTICULARS PERCENTAGE
Arrival not later than
12:00 noon
100%
Arrival after 12:00
Noon
80%
TO COVER
Hotel/lodging -50%
Meals – 30%
Incidental Exp. -20%
Hotel/Lodging -50%
Dinner – 10%
Incidental Exp. -20%
PARTICULAR
Departure before
12:00 noon
Departure at
12:00 or later
PERCENTAGE
TO
30% Breakfast -10%
Incidental -20%
40% Breakfast - 10%
Lunch
– 10%
Incidental – 20%
COVER
Travelling Expenses
CASH ADVANCE
* Travel order properly approved in accordance with Section 5 of E.O. 248, as
amended;
* Approved itinerary of travel detailing the transportation expenses and travel
expenses to be incurred as basis for determining the amount of cash advance.(COA
Circular Nos. 92-389 and 96-004)
* DepEd Memorandum
LIQUIDATION/REIMBURSEMENT
* Certificate of travel completed
* Used tickets
* Certificate of appearance
* Actual itinerary of travel
* DepEd Memorandum
School INSET
 Training matrix should be approved by the SDS
 School Memo
 Payroll for meal allowance to be signed by individual teachers
with corresponding amount/day & total amount received
 GAD- 5 % of school MOOE
SBM GRANT
I. Guidelines on Use of Grants
II. Request for Cash Allocation
III.Liquidation
I. Guidelines on Use of Grants
Legal Basis: DepEd Order No. 55, S. 2011
DepEd Order No. 69, S. 2012
Utilization
A. Eligible Expenditures:
1. Establishment and strengthening of school based
management, such as SIP review/enhancement, AIP
Preparation, strengthening of school community
organizations e.g. School Governing Council/ ParentsTeachers Association, etc. ; and/or
2. Implementation of certain innovation/improvement
program w/c have direct link to the achievement of
EFA/MDG Goals as lifted from the approved/accepted
SIP/AIP (e.g. Alternative Delivery Modes, Drop Out
Reduction Program, etc.);
3. All expenses incurred in support of the
first two activities enumerated are eligible as
long as the expenses are classified under
Maintenance and Operating Expenses
(MOOE) as prescribed in Annex A of COA
Circular 2003-001 in Revised Chart of
Accounts under the New Government and
Accounting System (NGAS).
B. Not Eligible Expenditures
1. hiring and payment of salaries of additional staff;
2. purchase of equipment;
3. payment of honorarium;
4. payment of utilities;
5. purchase and reproduction of NAT reviewers;
6. Activities funded by other special or national
programs of subsidies.
SBM Grants School Proposal
• SBM Grant School Proposal (Proper Signatories)
Submitted by: (Name & Signature of School Head)
Noted by: (Name & Signature of District Supervisor)
( Name & Signature of Division SBM Coordinator)
Approved by: ( Name & Signature of Schools Division
Superintendent)
II. Request for Cash Allocation
A. Documentary Requirements:
1. Disbursement Voucher (3 copies)
2. Obligation Request (2 copies)
• Box A signed by School Head
• Box B signed by Division Accountant
3. SBM Grant School Proposal
4. Purchase Request
III. Liquidation
A. Documentary Requirements ( purchases 499 and below)
1. Purchase Request
2. Purchase Order
3. Official Receipt
4. Requisition and Issue Slip
5. Inspection and Acceptance Report
B. Documentary Requirements (for purchases 500 and above)
1. Liquidation Report (2 copies)
2. Report of Disbursement (1 copy)
3. Copy of Cash Advance Voucher
4. Supporting Documents per transaction:
a. Purchase Request
b. Canvass (3 suppliers)
c. Abstract
d. Purchase Order
e. Sales Invoice/ Delivery Receipt
f. Official Receipt
g. Requisition and Issue Slip (RIS)
h. Inspection and Acceptance Report (IAR)
i. Remittance of tax withheld
1. Form 1600 and deposit slip for 5 % or 3 %
2. Form 1601-E and deposit slip for 1% or 2 %
*Inventory Custodian Slip – office supplies having life span for more than a
year
Note: ICS should be signed by the Division Supply Officer
C. Wittholding of Taxes
D. Remittance of Taxes
E. School Feeding
F. School INSET
 THANK YOU