DepEd Checklist on MOOE Liquidation

By MARK ANTHONY LLEGO Leave a Comment

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This DepEd Order provides the mechanisms, procedures, and standards for the release,
utilization and liquidation of School MOOE of all public elementary schools, junior and senior
high schools nationwide. This also defines the roles and responsibilities of each level of
governance in managing school MOOE.

Read: DepEd Order No. 13, s. 2016

27) Principals/school heads/teachers-in-charge shall:

27.1. Declare all sources of funding of the school, which include school MOOE allocation,
private donations, funding support from local government units (i.e. Special Education Fund)
and other government agencies, funding support from local stakeholders such as School
Governing Councils (SGC), Parent-Teacher-Community Associations (PTCA), civil society
organizations (CSO), alumni associations, revenue from school canteen operations, and other
income generated from the disposal of assets, rent, or collection of fees (as cited in Special
Provisions 1 and 2 under the DepEd budget in the 2016 GAA). The report on sources and uses of
school funds shall include not only the amounts of funding received by the school but also details
on quantity and description, if such donations are received in kind;

27.2. Outline the intended utilization of the abovementioned funds, including the timing of such
utilization of funds or donations in kind, consistent with its SIP, in its report on sources and uses
of school funds;

27.3. Ensure that all procurement using school funds conform to the provisions of Republic Act
No. 9184. The report on sources and use of school funds shall include the names of suppliers and
service providers where there is procurement of goods and services against school funds;

27.4. Post information on the sources, intended use and actual utilization of school funds in the
Transparency Board that must be publicly accessible and must be updated every 3 months; and

27.5. Using the School Report Card, formally communicate/present the sources and uses of
school funds to the following stakeholders: (a) faculty and staff of the school, (b) the PTCA, (c)
the SGC, and (d) local stakeholders who are active partners of the school (i.e. barangay officials,
CSO groups, alumni association) in accordance with DepEd Order No.44, series of 2015.

Read:

1. Simplified Accounting Guidelines & Procedures for Utilization of School MOOE

 2. 2019 Computation of DepEd Schools MOOE

Contents

 Checklist on MOOE – Liquidation

 Checklist on MOOE – Electric
 Checklist on MOOE – Water
 Checklist on MOOE – Internet and Telephone
 Checklist on MOOE – Telephone – Mobile
 Checklist on MOOE – Travel
 Checklist on MOOE – Seminar/Training (Registration)
 Checklist on MOOE – Purchases (DBM)
 Checklist on MOOE – Purchases (Shopping Mode)
 Checklist on MOOE – Repair and Maintenance
 Checklist on MOOE – Security and Janitorial Services
 Checklist on MOOE – Test Paper
 Checklist on MOOE – Tarpaulin Printing
 Checklist on MOOE – Documentary Stamps
 Checklist on MOOE – GAD Training
 Checklist on MOOE – STUDENT ID
o Use of Acknowledgement Receipt (AR)

Checklist on MOOE – Liquidation

No. of
LIQUIDATION Signatory
Copies
No. of
LIQUIDATION Signatory
Copies
1 Cash Disbursement Register 4 School Head /Bookkeeper
2 Summary of Expenses 4 School Head
Report of Checks Issued with attached photocopy of Checks
3 2 Disbursing Officer
issued
4 Approved Disbursement Voucher 1
School Head/ Disbursing
5 School Disbursement Voucher 1
Officer
for Every Disbursement Paid
6 District Inspectorate & team monitoring checklist 1 Not Applicable

Checklist on MOOE – Electric

ELECTRIC No. of Copies Signatory

ELECTRIC No. of Copies Signatory
1 Official Receipt (Original Only) 1
 ELECTRIC No. of Copies Signatory
ELECTRIC No. of Copies Signatory
2 Billing Statement(Original Only) 1
3 Certification from PTA 1 School Head/PTA President
(indicate the month being paid)
4 BIR Form 2306 or 2307 1

Checklist on MOOE – Water

WATER No. of Copies Signatory

WATER No. of Copies Signatory
1 Official Receipt (Original Only) 1
2 Billing Statement(Original Only) 1
3 Certification from PTA 1 School Head/PTA President
(indicate the month being paid)
4 BIR Form 2306 (except for Tax Exempt) 1

Checklist on MOOE – Internet and Telephone

No. of
INTERNET AND TELEPHONE Signatory
Copies
No. of
INTERNET AND TELEPHONE Signatory
Copies
1 Official Receipt 1
2 Billing Statement 1
Certification that calls are for Official Business (in case there is long
3 1 School Head
distance calls)
School Head/PTA
4 Certification from PTA 1
President
(indicate the month being paid)
5 BIR Form 2306 & 2307 1

*ES, SS and SHS may subscribe to internet connectivity services of up to 4,000.00 per month for
their faculty and computer lab used but subject to availability, sufficiency and will not detriment
the ES, SS, and SHS MOOE funds. (DO 46, s. 2011)

**All new internet line application shall be supported with justification prepared by the School
Head noted by the Division IT Coordinator (In case of Computer Lab Internet Connection only),
Division Accountant and ASDS.

Checklist on MOOE – Telephone – Mobile

 TELEPHONE - Mobile No. of Copies Signatory
TELEPHONE - Mobile No. of Copies Signatory
(MAX. 300 ONLY)
Official Receipt (Original Only) 1
Billing Statement(Original Only) 1

Checklist on MOOE – Travel

No. of
TRAVEL Signatory
Copies
No. of
TRAVEL Signatory
Copies
(MAX. 2,000)
1 Itinerary of Travel (Appendix A) 1 School Head /PSDS
Certificate of Appearance (SIGNATURE OVER PRINTED
2 1 Signed by the
NAME)
PERSON BEING
TRANSACTED WITH
Acknowledgement Receipt - in case of rented jeeps and
3
tricycle for purchases to DBM

*The School Head may separate transportation cost related to purchase of office supplies to
DBM, subject to reasonableness of the cost and if the items purchased is not practicable to hand
carry.

Checklist on MOOE – Seminar/Training (Registration)

No. of
SEMINAR/TRAINING (REGISTRATION) Signatory
Copies
No. of
SEMINAR/TRAINING (REGISTRATION) Signatory
Copies
1 Travel Order 1 School Div. Supt.
2 Deped Order/ Memoranda, Invitation 1
School Head
3 Itinerary of Travel (Appendix A) 1
/PSDS
School Head
4 Certificate of Travel Completed (Appendix B) 1
/PSDS
5 Official Receipt (Registration Fee, Bus Ticket, Airfare) 1
Original Copy of plane/boat/bus tickets, boarding pass, terminal fee
6 1
receipt
7 Certificate of Appearance(Original) 1
 No. of
SEMINAR/TRAINING (REGISTRATION) Signatory
Copies
No. of
SEMINAR/TRAINING (REGISTRATION) Signatory
Copies
8 Certificate of Participation (Photocopy) 1

Checklist on MOOE – Purchases (DBM)

No. of
PURCHASES - DBM Signatory
Copies
No. of
PURCHASES - DBM Signatory
Copies
1 Agency Procurement Request 1 BAC/ School Head
2 Price Quotation and Stock Availability Cert. 1
3 Official Receipt 1
4 Delivery receipt 1
Inspection And Acceptance Report (With attached photo of the actual Inspected by:
5 2
items with the Inspectorate and Property Custodian in the school vicinity) Inspectorate
Accepted by:
Property Custodian
Issued by: Property
6 Requisition and Issue Slip for Office supplies and Other Materials (RIS) 1
Custodian
Received by: School
Head
Issued by: Property
7 Inventory Custodian Slip (ICS), for issuance of semi-expendables 1
Custodian
Received by:
Recipient

Checklist on MOOE – Purchases (Shopping Mode)

No. of
PURCHASES - SHOPPING MODE Signatory
Copies
No. of
PURCHASES - SHOPPING MODE Signatory
Copies
1 Certificate of Non-availability of Stocks from DBM 1
2 Philgeps Posting for P50,000.00 and above
3 Purchase Request 1 BAC/ School Head
4 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier
BAC Members/School
5 Abstract 1
Head
 No. of
PURCHASES - SHOPPING MODE Signatory
Copies
No. of
PURCHASES - SHOPPING MODE Signatory
Copies
6 Purchase Order 1 School Head/Supplier
7 Sales Invoice and Official Receipt/ Acknowledgement Receipt (AR)* 1
Inspection And Acceptance Report (With attached photo of the actual
Inspected by:
8 items with the Inspectorate and Property Custodian in the school 2
Inspectorate
vicinity)
Accepted by: Property
Custodian
Property Acknowledged Receipt (PAR), for issuance of property and Issued by: Property
9 1
equipment (PPE) Custodian
Received by: Recipient
Issued by: Property
10 Requisition and Issue Slip for Office supplies and Other Materials (RIS) 1
Custodian
Received by: School
Head
Issued by: Property
11 Inventory Custodian Slip (ICS), for issuance of semi-expendables 1
Custodian
Received by: Recipient
11 BIR Form 2306 & 2307 1

*Purchases of Semi-Expendable – Office Equipment, Furniture and Fixtures and ICT Equipment
(Below 15,000.00) should be included in APP and with Justification from SH

Checklist on MOOE – Repair and Maintenance

REPAIRS AND MAINTENANCE No. of Copies Signatory

REPAIRS AND MAINTENANCE No. of Copies Signatory
1 Program of Works 1 IA Teacher, School Head,
DepEd Engr. And SDS
2 Purchase Request 1 BAC/ School Head
3 Quotation Price(at least 3 store/supplier ) 1 BAC/Supplier
4 Abstract 1 BAC Members/School Head
5 Purchase Order/Job Order 1 School Head/Supplier
6 Sales Invoice and Official Receipt 1
7 Certificate of Post-Repair Inspection and Acceptance 1 Inspected by: Inspectorate
Accepted by: Property Custodian
8 Waste Material Report 1 Certified Correct:
Property Custodian
 REPAIRS AND MAINTENANCE No. of Copies Signatory
REPAIRS AND MAINTENANCE No. of Copies Signatory
Approved by: School Head
9 Pictures - Before, During and After 1
10 Form 1 1 School Head/IA Teacher/
DepEd Engr.
11 BIR Form 2306 & 2307 1

Checklist on MOOE – Security and Janitorial Services

SECURITY AND JANITORIAL SERVICES No. of Copies Signatory

SECURITY AND JANITORIAL SERVICES No. of Copies Signatory
1 Job Order Contract 1
2 Daily Time Record 1 School Head/ Janitor
3 Daily Accomplishment Report 1 School Head/ Janitor
4 PTA Certification 1 School Head/PTA President
5 Payroll 1 School Head/District Supervisor

Checklist on MOOE – Test Paper

No. of
TEST PAPER Signatory
Copies
No. of
TEST PAPER Signatory
Copies
1 Justification 1 School Head / PSDS
2 Purchase Request 1 BAC/ School Head
3 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier
BAC Members/School
4 Abstract 1
Head
5 Purchase Order/Job Order 1 School Head/Supplier
6 Breakdown of Photocopies 1 School Head
School Head/PTA
7 PTA Certification 1
President
8 Official Receipt 1
Distribution List to Teachers (Testpapers received by each
9 1
Teacher - signed)
10 Printed actual Teastpapers (1 copy each subject) 1
11 BIR Form 2306 & 2307 1

Checklist on MOOE – Tarpaulin Printing

 TARPAULIN PRINTING No. of Copies Signatory
TARPAULIN PRINTING No. of Copies Signatory
1 Purchase Request (PR) 1 BAC/ School Head
2 Price Quotations (at least 3 companies) 1 BAC/Supplier
3 Abstract of Canvass/Quotations 1 BAC Members/School Head
4 Purchase Order (PO)/ Job Order (JO) 1 School Head/Supplier
5 Official Receipt 1
6 Picture of Tarpaulin posted on designated area 1
7 Division Memo 1
8 2306 and 2307 1

Checklist on MOOE – Documentary Stamps

DOCUMENTARY STAMPS No. of Copies Signatory

DOCUMENTARY STAMPS No. of Copies Signatory
1 Purchase Request 1 BAC/ School Head
2 Acknowledgement Receipt 1
3 List of Graduates 1
4 List of Serial Numbers 1
5 Photocopy of Documentary Stamps 1

Checklist on MOOE – GAD Training

No. of
GAD TRAINING Signatory
Copies
No. of
GAD TRAINING Signatory
Copies
SH, Coordinator, PSDS, GADF Focal Point
1 Approved GAD Program/Plan 1
Coordinator, SDS
2 Approved Request Letter 1 SDS
Philgeps Posting for P50,000.00 and
3 1
above
4 Purchase Request 1 BAC/ School Head
Quotation Price( at least 3
5 1 BAC/Supplier
store/supplier )
6 Abstract 1 BAC Members/School Head
7 Purchase Order 1 School Head/Supplier
8 Sales Invoice and Official Receipt 1
9 Training Matrix 1 School Head
10 Pictures 1
 No. of
GAD TRAINING Signatory
Copies
No. of
GAD TRAINING Signatory
Copies
11 BIR Form 2306 & 2307 1

*Outsourcing Venue and Accommodation to 3rd Party is no longer allowed , should be direct to
Supplier

Checklist on MOOE – STUDENT ID

No. of
ID (P50.00 per student) Signatory
Copies
No. of
ID (P50.00 per student) Signatory
Copies
1 Philgeps Posting for P50,000.00 and above
2 List of Students 1 School Head
3 Purchase Request 1 BAC/ School Head
4 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier
BAC Members/School
5 Abstract 1
Head
6 Purchase Order 1 School Head/Supplier
7 Sales Invoice and Official Receipt/ Acknowledgement Receipt (AR)* 1
Inspection And Acceptance Report (With attached photo of the actual
Inspected by:
8 items with the Inspectorate and Property Custodian in the school 1
Inspectorate
vicinity)
Accepted by: Property
Custodian
Issued by: Property
9 Requisition and Issue Slip for Office supplies and Other Materials (RIS) 1
Custodian
Received by: School
Head
10 PTA Certification 1 PTA President
11 BIR Form 2306 & 2307 1

Note: Use of Reimbursement Expense Receipt (RER) is no longer be acceptable, instead

Acknowledgement Receipt (AR) shall be used as supporting documents subject to provision of
COA Circular 2006-06.

Use of Acknowledgement Receipt (AR)

As per COA Circular 2004-06 dated September 9, 2004, the AR shall be acceptable for
disbursements made from the cash advance of the disbursing officer where the payee is not a
business entity required by the Bureau of Internal Revenue to issue ORs. It may be printed,
typewritten and must bear the signature of the payee.

Transactions where AR can be used:

1. Rental of van/jeep/tricycle for transportation use.
2. Wages of hired carpenters, plumbers and the likes.
3. Rentals of chairs and sound system (for used in graduation rites) from private individuals
subject to the following condition;
There should be a service agreement/contract, has photocopy of at least one valid ID of the
entity contracted, the school is located on a very rural area and the price is reasonable/ within
industry standard.

Note: 1. Only schools tagged with hardship posts shall be construed as schools located on a very
rural area.