# DepEd School-Based Feeding Program: DO 013, s. 2026 Guide

DO 013, s. 2026 sets the SBFP: universal feeding for Kinder and Grade 1, 200 feeding days in SY 2026-2027, hot meals by 2030, and how schools get and use funds.

This is the Markdown copy of [DepEd School-Based Feeding Program: DO 013, s. 2026 Guide](https://nash.com.ph/blog/deped-school-based-feeding-program), an article on the NASH Reviewer Blog by Mark Anthony Llego, published Nov 9, 2026. Topics: School leadership, Aspiring school heads. NASH Reviewer is an independent practice platform not affiliated with DepEd, BHROD, or NEAP.

DepEd's School-Based Feeding Program (SBFP) now runs under [DepEd Order No. 013, s. 2026](https://www.deped.gov.ph/2026/06/04/june-4-2026-do-013-s-2026-institutional-guidelines-on-the-implementation-of-the-school-based-feeding-program/), the Institutional Guidelines on the Implementation of the School-Based Feeding Program, dated June 4, 2026. It feeds the wasted and stunted learners of Kindergarten to Grade 6, among others, and, for 2026 as that year's budget mandates, every incoming Kindergarten and Grade 1 learner. In School Year (SY) 2026-2027 the feeding runs 200 days, and the program moves toward freshly prepared hot meals for every beneficiary by 2030. The school head forms the school's SBFP Core Group, keeps the school eligible to receive feeding funds, and answers for the kitchen, the food's safety and the reports.

The order implements [Republic Act No. 11037](https://lawphil.net/statutes/repacts/ra2018/ra_11037_2018.html), the *Masustansyang Pagkain para sa Batang Pilipino Act* of 2018. Its rules cover the whole program: who is fed, the meals and milk, the feeding modality, DepEd-led and LGU-led implementation, buying the food, the funds for kitchens and staff, food safety, and monitoring. In 2026 the program has its largest budget yet, PHP 25.7 billion in the General Appropriations Act, and the proposed 2027 budget would cut it to PHP 11.4 billion.

Feeding matters for learning. Among children aged 5 to 10, 8.4% were wasted and 17.9% stunted in 2023, according to the National Nutrition Survey (BusinessWorld, July 11, 2025), and across municipalities more stunting in early childhood goes with slightly more struggling readers in Grades 1 to 3, as the [post on stunting and early reading](https://nash.com.ph/blog/stunting-day-care-and-reading) shows.

## Key findings

- **For FY 2026, as the General Appropriations Act mandates, every incoming Kindergarten and Grade 1 learner is fed** "under a universal feeding directive", along with learners in Grades 2 to 6 "classified as severely wasted, wasted, severely stunted, or stunted" (DO 013, s. 2026, Sec. V.A.1(a)).
- **Feeding runs at least 120 and at most 220 days a year; for SY 2026-2027 it is 200 days**, subject to funds (Sec. V.B). Milk is served for at least 20 feeding days (item 3).
- **Hot meals are the default.** All beneficiaries are to get hot meals by 2030; nutritious food products alone are allowed only where documented constraints prevent hot meals, on the division's justification and the region's approval (Secs. IV and V.D.3).
- **A school receives feeding funds directly only if** it has a functional kitchen or canteen, support staff, "no unliquidated fund balances for the past six (6) months" and no adverse COA findings (Sec. VIII.A).
- **Food is bought under RA 12009**, starting "within the first quarter of FY", with local farmers and fisherfolk first (Sec. VI.D). An LGU may run the feeding under a MOA, by fund transfer or by billing DepEd (Sec. V.E.2; Annex A).
- **The school head creates an SBFP Core Group of school personnel and volunteer parents**, which manages and carries out the program, and monitors feeding daily with it (Sec. X.A.1(d)); program management is administrative work for the school head and non-teaching staff, not teachers (DO 002, s. 2024, Sec. V.A.1(f)(i); DepEd's 2026 workload answers, No. 32).
- **A food safety incident is reported within 24 hours** on SBFP-FS Forms 1 and 2, which the school head validates and sends to the Barangay Health Station, and to the division when two or more learners are affected (Annex C).

## The law behind the program

RA 11037 requires DepEd to "implement a school-based feeding program for undernourished public school children from kindergarten to grade six (6)", with "at least one (1) fortified meal to all undernourished public elementary school children for a period of not less than one hundred twenty (120) days in a year" (Sec. 4(b)). It adds milk, preferably "locally produced milk" (Sec. 4(c)), micronutrient supplements, deworming, *Gulayan sa Paaralan* and water, sanitation and hygiene (Sec. 4(d) to (g)), and lets LGUs use part of their Special Education Fund or their 20% development fund to add to it (Sec. 7). The 2026 budget and DO 013 go beyond the law's floor: they feed Kindergarten and Grade 1 learners whatever their nutritional status, and DO 013 sets 200 days for SY 2026-2027.

The money comes from the yearly budget. For 2026, the General Appropriations Act (RA 12314) gives the SBFP PHP 25,695,443,000, and its DepEd Special Provision No. 25 says the amount is for meals or food products "to all incoming kindergarten and grade 1 learners, and to wasted, severely wasted, stunted, and severely stunted grades two to six learners", learners at risk of dropping out, Indigenous Peoples learners and learners from indigent families. It sets aside PHP 369,600,000 for "at least one hundred forty thousand (140,000) nutritionally at-risk pregnant adolescents enrolled in public schools" and other malnourished learners beyond Grade 6, allows DepEd to deduct up to 1.5% for program costs such as basic cooking equipment and minor kitchen repairs, and authorizes MOAs with LGUs (RA 12314, DepEd Special Provision No. 25).

**When the order took effect.** DO 013 takes effect "upon its approval, issuance, and publication on the DepEd website" (Sec. XIII), which posted it on June 4, 2026. It expressly repeals DO 54, s. 2013, and repeals other inconsistent issuances in general terms (item 5; Sec. XII).

**A law to replace RA 11037 is close.** The bicameral conference committee has approved the final version of the National Children's Nutrition Program Act (Senate Bill No. 2272 and House Bill No. 9466), which would "repeal and replace Republic Act No. 11037" and have DepEd "provide universal school-based feeding to public school learners from Kindergarten to Grade 3, regardless of nutritional status, and targeted feeding to undernourished learners in Grades 4 to 6" (EDCOM 2 release, November 2026; The Manila Times, November 7, 2026). As of November 9, 2026, the bill is not yet law, so RA 11037 and DO 013 still govern.

## What changed from the 2021 guidelines

DO 013, s. 2026 expressly repeals only DepEd Order No. 54, s. 2013, the 2013 rules on school feeding programs (item 5; Sec. XII). The guidelines schools actually followed until June 2026 were [DepEd Order No. 031, s. 2021](https://www.deped.gov.ph/2021/08/09/august-9-2021-do-031-s-2021-operational-guidelines-on-the-implementation-of-the-school-based-feeding-program/) (August 9, 2021) and its supplements, among them DO 10, s. 2022. DO 013 does not name them, so they are repealed only where they are "inconsistent with the provisions of these Guidelines" (item 5). Where DO 013 speaks, it governs.

| Subject | DO 031, s. 2021 | DO 013, s. 2026 |
| --- | --- | --- |
| Primary beneficiaries | "all severely wasted, wasted, severely stunted, and stunted learners" (para. 3) | All incoming Kindergarten and Grade 1 learners; wasted and stunted learners in Grades 2 to 6; learners at risk of dropping out, IP learners, indigent learners, pregnant and adolescent-mother learners, and undernourished learners of vulnerable groups beyond Grade 6 (Sec. V.A.1) |
| Last Mile Schools, at-risk, IP and indigent learners | Secondary, "In case of excess funds" (para. 3) | At-risk, IP and indigent learners are primary; other enrollees in IP and Last Mile Schools with 100 learners or fewer are secondary (Sec. V.A) |
| Feeding days | 120 (para. 4); 60 for food and 33 for milk in SY 2021-2022 | At least 120, at most 220; 200 in SY 2026-2027 (Sec. V.B) |
| Cost | "P20.00 per beneficiary per feeding day" (PHP 18.00 for food, PHP 2.00 for operational expenses), and PHP 20.00 for milk (Encl.) | Set yearly in the SBFP Program Parameters (Sec. V.A.3); PHP 22.00 in the MOA template (Annex G) |
| Meals | "hot meals/nutritious food products through school-based/delivery/rationing" (para. 4) | Hot meals preferred; hybrid or NFPs only by assessment; hot meals for all by 2030 (Secs. IV and V.D) |
| LGU role | Coordination, for example on central kitchen deliveries (Encl.) | LGU-led feeding by fund transfer or billing, under a MOA (Sec. V.E.2) |
| Procurement law | "RA 9184 and its IRR" (Encl.) | RA 12009, with community participation and Sagip Saka Act modes (Sec. VI.D) |

## Who the SBFP feeds

"The SBFP shall cover all public elementary and secondary schools" (Sec. V.A). Each school year the SDO lists the participating schools and sends the list to the regional and central offices (Sec. V.A).

![Illustration of who the School-Based Feeding Program feeds in SY 2026-2027 under DO 013, s. 2026. Primary beneficiaries: every incoming Kindergarten and Grade 1 learner, under a universal feeding directive, for FY 2026 as the budget mandates; learners in Grades 2 to 6 classified as severely wasted, wasted, severely stunted or stunted; and learners at risk of dropping out, Indigenous Peoples learners, learners from indigent families, pregnant adolescent learners, enrolled adolescent mothers with a child up to 1 year old, and undernourished learners of vulnerable and marginalized groups beyond Grade 6. Secondary beneficiaries, subject to funds: other enrollees in Indigenous Peoples schools and Last Mile Schools with 100 learners or fewer, learners in special needs education, Alternative Learning System learners, and members of school sports clubs. The goal is hot meals for every beneficiary by 2030. Other facts: 200 feeding days in SY 2026-2027, at least 120 and at most 220 in any year; freshly prepared hot meals preferred, with food products alone only where documented constraints stop hot meals; milk for at least 20 feeding days under joint DepEd and Philippine Carabao Center guidelines; PHP 22.00 a meal in the order's LGU agreement template and sample cycle menu.](https://nash.com.ph/blog/_astro/sbfp-1-who-is-fed.BBbO0A2b_Bg3Ja.webp)

*Figure 1. Who the School-Based Feeding Program feeds, SY 2026-2027. Illustration by Mark Anthony Llego, based on DO 013, s. 2026, item 3, Secs. IV and V.A to V.C, and Annexes B and G.*

| Group | Who | Section |
| --- | --- | --- |
| Primary, universal | "all incoming Kindergarten and Grade 1 learners under a universal feeding directive" | V.A.1(a) |
| Primary, by nutritional status | "all learners from Grades 2 to 6 who are classified as severely wasted, wasted, severely stunted, or stunted" | V.A.1(a) |
| Primary, by need | "Learners at risk of dropping out (LARDOs); Indigenous People (IP) learners; learners from indigent families, pregnant adolescent learners, enrolled adolescent mothers with 0-1-year-old child/ren, and undernourished learners belonging to vulnerable and marginalized groups beyond Grade 6" | V.A.1(b) |
| Secondary, "subject to availability of funds" | "other enrollees in IP Schools and Last Mile Schools (LMS) with a population of 100 learners and below; learners in Special Needs Education (SNED), Alternative Learning System (ALS) Learners, and members of school sports clubs" | V.A.2 |

The nutritional terms follow the World Health Organization's Child Growth Standards (Sec. III). A learner is **wasted** when their body mass index (BMI)-for-age "falls between -2 to -3 z-score line" and **severely wasted** when it is "below -3 z-score line"; a learner is **stunted** when height-for-age is "less than -2 to -3 from the median" and **severely stunted** when it is "less than -3 from the median" (Sec. III, items 14, 15, 18 and 22). The school learns these classifications from the nutritional assessment it does before feeding starts (Sec. VI.C).

Two cautions on the list. First, the order's template agreement with LGUs lists "Wasted and Severely Wasted learners from Grades 2 to Grade 6" and leaves out stunted learners (Annex G, Art. III, Sec. 2). The body of the order, which includes stunted and severely stunted learners, is the rule, as is the 2026 budget's Special Provision No. 25; the template is a form to be filled in. In practice, though, DepEd's 2026 targets and at least one division memorandum count only wasted and severely wasted learners in Grades 2 to 6 (GMA News, January 8, 2026; SDO Bulacan memorandum of July 27, 2026, item 3). List stunted learners as the order requires, and confirm with the SDO which of them are funded. Second, coverage changes every year. "SBFP Program Parameters which details the target beneficiaries and corresponding cost per meal, Breakdown of Funds, and Implementation Timeline, shall be issued yearly through a DepEd policy issuance" (Sec. V.A.3).

## Feeding days, meals and milk

| Item | Rule | Section |
| --- | --- | --- |
| Feeding days, any year | "a minimum of 120 feeding days", extendable "to a maximum of 220 feeding days, including academic breaks or summer remediation programs", subject to funds | V.B |
| Feeding days, SY 2026-2027 | "fortified meals shall be provided for 200 feeding days and may be adjusted depending on the subsistence of global and domestic crises, subject to availability of funds" | V.B |
| Frequency | "a feeding frequency of 5 days per week" | VI.B.5 |
| Hot meal | A freshly prepared meal with added micronutrients, giving "at least 1/3 of the daily requirement based on the Philippine Dietary Reference Intake (PDRI)" | V.C.1(a) |
| Nutritious food products (NFPs) | Products meeting standards "prescribed and recommended by DOST-FNRI and approved by the DOH-NNC for use in feeding program" | V.C.1(b) |
| Milk | At least 20 feeding days, under joint DepEd and Department of Agriculture-Philippine Carabao Center (DA-PCC) guidelines issued each school year; "schools shall serve as drop-off points" | Item 3; V.C.2 |
| Rice | "Iron-Fortified Rice (IFR) or Stabilized Brown Rice or Brown Rice shall be served with hot fortified meals as far as practicable" | Annex B, item 2 |

Two hundred feeding days fit inside the 201 class days of SY 2026-2027 under the three-term calendar, which is explained in the [guide to DO 009, s. 2026](https://nash.com.ph/blog/deped-three-term-school-calendar). The difference leaves little room for a late start: a school that begins feeding weeks after the opening of classes cannot reach 200 days within the class calendar, though the order allows feeding during academic breaks and summer remediation (Sec. V.B).

## Hot meals, hybrid feeding and nutritious food products

The order's direction is hot meals. "The SBFP shall progressively transition toward freshly prepared hot meals implementation, with the objective that all SBFP beneficiaries shall be provided with hot meals by 2030" (Sec. IV). It allows three feeding modalities on the way there (Sec. V.D):

| Modality | What it is | When it may be used |
| --- | --- | --- |
| Pure hot meals | Freshly prepared hot meals every feeding day, cooked in DepEd kitchens, LGU-supported kitchens, by accredited partners or by accredited caterers, following approved cycle menus | The preferred modality, for every school that can |
| Combination (hybrid) | Hot meals, "recommended to be at least 60% of the Cycle Menu", alternating with NFPs | "schools or clusters with limited kitchen capacity or transitional arrangements" |
| NFPs as a transitional modality | NFPs alone | Only "where the daily provision of hot meals is not immediately feasible due to documented infrastructure, geographic, or logistical constraints"; the SDO submits a justification for the RO's approval |

The choice is the division's, made school by school. The SDO is "mandated to conduct a capacity assessment to determine the feasible ratio for providing hot meals versus NFPs", using the tool in Annex F (Sec. V), which counts the division's schools, learners and beneficiaries, the schools and learners served by hot meals, NFPs and hybrid feeding, and the schools served by central kitchens run by DepEd, LGUs, NGOs or private operators, or by stand-alone kitchens. The SDO SBFP focal person prepares it, the chief of the School Governance and Operations Division (SGOD) reviews it, and the Schools Division Superintendent approves it (Annex F).

A school head's part is to give the division accurate information on the school's kitchen, staff, water and space, because that information decides the school's modality. Before feeding, SBFP implementers inventory kitchens and manpower, "Map all schools equipped with functional canteens", and decide the modality "for each individual school or cluster of schools" (Sec. VI.A). The canteen rules are in the [school canteen guide](https://nash.com.ph/blog/deped-school-canteen-operations-funds).

## The cycle menu

A cycle menu is "a list of dishes to be served at a meal over a specified period", repeated at intervals (Sec. III, item 4). The order's rules for it (Sec. VI.B; Annex B):

- It provides "at least 1/3 of the Recommended Energy / Nutrient Intake (REI/RNI)", using DOST-FNRI's *Pinggang Pinoy* food guide as the basis for each meal.
- It runs for 20 or 40 days and plans for five feeding days a week.
- It gives priority to "locally produced agricultural and fishery products" and fits "regional cultural and religious contexts", including indigenous vegetables.
- It uses standardized recipes from DepEd, DOST-FNRI, the DOH's National Nutrition Council, the Jollibee Group Foundation and the International Institute of Rural Reconstruction.
- Learners and parents take part: implementers "Engage learners and parents in the process of determining which food commodities will be provided".

One citation in this part needs correcting before use. Sec. VI.B.2 names "DO No. 13, s. 2007 as the guide for developing the cycle menu", but DO 13, s. 2007 reorganized DepEd's special committee on scholarships. The order on food in schools is [DepEd Order No. 13, s. 2017](https://www.deped.gov.ph/2017/03/14/do-13-s-2017-policy-and-guidelines-on-healthy-food-and-beverage-choices-in-schools-and-in-deped-offices/), the Policy and Guidelines on Healthy Food and Beverage Choices in Schools and in DepEd Offices, which DO 013 itself names for partner-led feeding (Sec. V, Partnerships, item 1(d)). DO 013 does not say which order it meant; DO 13, s. 2017 is the one on food in schools.

The SDO SBFP focal person develops the localized menu from a food supply map or market scoping; the RO SBFP focal persons quality-assure and approve it; the Regional Nutritionist-Dietitian quality-assures it and it goes to the Bureau of Learner Support Services-School Health Division (BLSS-SHD) (Sec. VI.B; Annex B, items 2 and 3). The template records each dish's calories, protein and cost per day and the week's average calories. Where a caterer is hired, "the SDO or School shall still prepare/develop and provide the approved cycle menu" (Annex B, item 2).

Annex B's sample is a 20-day combination menu: hot meals such as *ginataang munggo at kalabasa with dilis* and *tinolang manok with gata* on two days a week, NFPs such as E-nutribun and rice-mongo blends on two, and iron-fortified rice on Fridays.

![Bar chart of the 20-day sample combination menu in DO 013, s. 2026, Annex B. Each feeding day's cost per learner against a PHP 22.00 daily allowance. Hot-meal days cost from PHP 18.00 to PHP 25.20; nutritious food product days from PHP 19.00 to PHP 22.00; iron-fortified rice on every Friday costs PHP 22.00. Weekly totals: PHP 107.80, 108.80, 108.40 and 105.50, for PHP 430.50 against a PHP 440.00 budget.](https://nash.com.ph/blog/_astro/sbfp-sample-menu-cost.BxUQPT0S_1OSdtU.webp)

*Figure 2. Cost per learner each day in the 20-day sample menu. Data: DO 013, s. 2026, Annex B (20-day combination cycle menu). Chart: © 2026 Mark Anthony Llego, NASH Reviewer. [Download the full-resolution chart (PNG)](https://nash.com.ph/blog/charts/school-leadership/sbfp-sample-menu-cost.png) or [its data (CSV)](https://nash.com.ph/blog/charts/school-leadership/sbfp-sample-menu-cost.csv).*

The sample shows how a fixed daily amount is managed. Five of its 20 days cost more than PHP 22.00, up to PHP 25.20, and the savings from cheaper days pay for them; the 20 days total PHP 430.50 against PHP 440.00, leaving PHP 9.50. Annex B also allows the Friday rice allocation to be "redistributed across the four-day viand menu" (Annex B, item 2). The sample's own note says its costs include a 20% mark-up and use serving sizes for children aged 3 to 5, so it is a model for planning, not a price list.

## DepEd-led and LGU-led feeding

Beyond the feeding modality, the division chooses who runs the operation (Sec. V.E).

![Illustration of the seven stages of the School-Based Feeding Program under DO 013, s. 2026, Annex E, for DepEd-led and LGU-led implementation. 1, planning: the SDO prepares the Work and Financial Plan and each school's allocation and orients schools, or under LGU-led feeding gives the master list of beneficiaries while the LGU aligns its budget. 2, learner and school preparation: school heads orient parents and teachers and ready the kitchen, or the LGU and SDO engage the community and local health offices. 3, cycle menu: the SDO prepares the 20-day cycle menu with the LGU, or the LGU helps localize menus with indigenous ingredients and the SDO approves the nutrition. 4, procurement: the SDO or school Bids and Awards Committee buys under RA 12009, or the LGU's committee does. 5, food preparation: school-based cooks or volunteers, or LGU-engaged staff or central kitchens, cook to food safety standards. 6, feeding: classroom feeding supervised by teachers and school health personnel, or LGU delivery with feeding by school personnel and LGU volunteers. 7, monitoring: the SDO health section and school heads check daily compliance and attendance, or a joint SDO and LGU team checks quality, results and finances. An LGU receives funds only if it meets every Annex A requirement; otherwise it pays first and bills DepEd.](https://nash.com.ph/blog/_astro/sbfp-2-stages.CHYOGRR5_ZBfJyC.webp)

*Figure 3. The seven stages and who leads each, DepEd-led and LGU-led. Illustration by Mark Anthony Llego, based on DO 013, s. 2026, Secs. V.E and VI, and Annexes A and E.*

**DepEd-led.** The CO, RO, SDO and schools plan, coordinate, carry out and monitor the feeding (Sec. V.E.1). Funds go from the Department of Budget and Management to the RO, which downloads them to SDOs, and "The SDOs may further download funds to schools for direct implementation" when a school meets all three eligibility criteria (Sec. VIII.A):

1. "a functional canteen or kitchen that can prepare, handle, and serve meals in a safe and sanitary manner";
2. "designated support staff (e.g., canteen personnel, feeding coordinators, or volunteers) who can manage food preparation, distribution, and documentation requirements without disrupting regular teaching and learning activities"; and
3. "no unliquidated fund balances for the past six (6) months" and no "adverse findings from COA".

A school that misses one is fed by the division: through a central kitchen, the division's own procurement, or an LGU. The third criterion is in the school head's hands. Late liquidation of any fund, not only feeding funds, can take the program out of the school's control; the [Financial Management Operations Manual guide](https://nash.com.ph/blog/deped-financial-management-operations-manual) explains the monthly liquidation cycle.

**LGU-led.** An LGU may run the feeding "leveraging existing feeding systems, facilities, and local supply chains", under a memorandum of agreement (MOA) between the SDO and the LGU that follows Annex G (Sec. V.E.2). There are two arrangements:

| Arrangement | How money moves | Who may use it |
| --- | --- | --- |
| Fund transfer | DepEd transfers program funds to the LGU, which spends, records and liquidates them under audit rules | Only an LGU that meets every mandatory requirement in Annex A |
| Billing | The LGU pays for the feeding first and bills DepEd, with billing statements, delivery receipts and accomplishment reports that DepEd validates before payment | LGUs that do not meet every Annex A requirement; every LGU-led LGU still needs "no unliquidated fund balances for the past six (6)" months and no adverse COA findings (Sec. VIII.B) |

Annex A's mandatory requirements are "No unliquidated expenses or cash advance from the previous fiscal year", a designated focal person for nutrition-specific programs, "An identified food preparation facility, preferably within DepEd premises", and a resolution of the Sangguniang Panlalawigan or Sangguniang Bayan. ISO 9001:2015 certification, feeding experience, a list of accredited small farmers and tax collection efficiency count as "Additional Features", not requirements (Annex A). The LGU applies by letter of intent to the SDO (Annex A). Under the template MOA, the LGU serves hot meals "for at least sixty percent (60%) of the feeding days", aims for "one hundred percent (100%)" of the feeding days and of the primary beneficiaries, submits a terminal report within 30 days of the end of the feeding cycle, and, under a fund transfer, files financial and audit reports "every ten (10) days after the end of the month" (Annex G, Arts. III and IV).

**Partnerships with NGOs and others.** Non-government organizations, civil society and faith-based organizations, and private partners may help with training, staff, facilities, equipment and food, under the Adopt-A-School Act (RA 8525) and its rules in DO 2, s. 2013 (Sec. V, "Partnerships with Non-Government Stakeholders"). Four rules matter at school level:

- Every engagement is formalized by a MOA, and proposed partnerships involving field offices are coordinated with the Central Office (Sec. V, Partnerships, items 1(a) and (b)).
- "All local feeding initiatives shall be subject to quality assurance by DepEd prior to implementation, regardless of the source of sponsorship."
- Partner-led feeding follows "DepEd-approved menus, food safety standards, operational protocols, and reporting requirements", and partners running their own feeding should target "secondary beneficiaries or non-SBFP beneficiaries" (items 1(d) and (e)).
- "The subcontracting or delegation of any part of the feeding operations, procurement, or program management to a third party is strictly prohibited."

A parish group, a business or an alumni association that wants to feed learners is welcome, but its menu and food safety are checked first, and it should aim at learners the SBFP does not already feed.

## Buying the food

The order sets three procurement duties for SBFP implementers (Sec. VI.D):

1. "Commence all procurement activities for food supplies, meals, or NFPs within the first quarter of FY";
2. "Prioritize procurement from local agricultural and fishery producers, following existing policies that promote local sourcing without favoring specific suppliers"; and
3. "Manage the procurement of food catering and service providers within existing financial resources, strictly following procurement laws and policies."

Procurement follows the New Government Procurement Act (RA 12009) and its implementing rules, with the Government Procurement Policy Board's (GPPB) rules on Negotiated Procurement-Community Participation and on Negotiated Procurement under the Sagip Saka Act (RA 11321), which lets government buy directly from accredited farmers and fisherfolk (Sec. VI.D). The order names GPPB Resolution No. 18-2021, on community participation in procurement, and GPPB Circular No. 02-2025 of September 25, 2025, the "Guidelines for the Procurement of Agricultural and Fishery Products under Republic Act No. 11321, or the 'Sagip Saka Act'". Under DepEd-led feeding, the "SDO or School Bids and Awards Committee (BAC) manages sourcing per RA 12009" (Annex E), and "The SDO or the School shall determine the appropriate entity to undertake procurement, taking into consideration the volume requirements and the total contract amount per school" (Annex B, item 2). The [school procurement guide](https://nash.com.ph/blog/deped-school-procurement-ra-12009) walks through RA 12009 for schools.

Food safety starts at purchase. Annex C has implementers buy only from "approved, licensed, and reputable suppliers", check each supplier's business and sanitary permits and food handlers' health certificates, audit the supplier's workplace on a regular schedule, and obtain microbiology test certificates where applicable (Annex C, Part A, item 1). For NFPs, the post-qualification checklist adds pest control, waste segregation, a water test certificate valid for six months, and "Traceability and recall procedures" (Annex C, Part B). At every delivery the District or School Inspection Team is present, checks the products against the food safety and quality checklist, and accomplishes the Inspection and Acceptance Report (Annex C, Part B, item 2).

## Money for kitchens, staff and other costs

DepEd issues "annual supplemental guidelines to govern the allocation and utilization" of Program Support Funds (PSF) (Sec. VII). Within them, the order allows:

| Expense | What is allowed | Section |
| --- | --- | --- |
| Capital outlay | New kitchens where no suitable structure exists; refurbishing kitchens; converting classrooms or unused spaces into kitchens and feeding spaces; repairing and upgrading canteens; utility vehicles and mobile kitchens; high-capacity kitchen machinery, cold storage and heavy-duty cooking equipment. A separate guideline for downloaded capital outlay funds is to be issued | VII.A |
| Personnel | SDOs may hire Technical Assistants, administrative support staff, cooks and kitchen aides, "subject to existing civil service, accounting, budgeting, and auditing rules" | VII.B |
| Equipment and consumables | Kitchen equipment, cold storage and consumables "charged to the Maintenance and Other Operating Expenses (MOOE), subject to a ceiling of ₱50,000.00" | VII.C |
| Other costs | Hauling and transport, "particularly for schools without service utility vehicles"; training and orientation; monitoring, including monthly coordination meetings; micronutrient supplements and deworming commodities; honoraria for SBFP core group members "provided that said members are non-DepEd personnel" | VII.D |

The advised staffing pattern gives each RO one Technical Assistant II and each SDO one to three Technical Assistants I and one or two Administrative Support II, by division size; cooks and kitchen aides depend on funds "or SDO and LGU agreement" (Sec. VII.B, Table 1). The Technical Assistant I helps review menus, assesses learners' nutrition, supervises the central kitchen, oversees procurement and hauling, and reports to the SGOD; the Administrative Support II handles PSF documents, liquidation and program records (Sec. VII.B).

Two points need care. The order does not say whether the ₱50,000 ceiling applies per school, per division or per year; the year's PSF guidelines, which are to be issued, should settle it. And the honoraria rule means a teacher, a non-teaching staff member or the school head in the core group receives no SBFP honorarium; volunteer parents in the core group may.

All spending follows "existing budgeting, accounting, and auditing rules", is "used strictly for approved SBFP activities", and adheres to DepEd Order No. 72, s. 2008, the "Manual of the Simplified Accounting Guidelines and Procedures" (Sec. VIII).

## The SBFP budget and coverage, 2022 to 2027

![Bar chart of the School-Based Feeding Program budget by year, with feeding days and learners. 2022: PHP 3.3 billion, 30 days, 3.48 million learners. 2023: PHP 5.7 billion, 120 days, 1.67 million learners. 2024: PHP 11.7 billion, 175 days, 2.11 million learners. 2025: PHP 11.8 billion, 120 days, 3.39 million learners. 2026: PHP 25.6 billion, 200 days, 4.63 million learners. 2027: PHP 11.43 billion proposed in the National Expenditure Program, not yet enacted.](https://nash.com.ph/blog/_astro/sbfp-budget-by-year.BEgW12oB_1l70Lw.webp)

*Figure 4. SBFP budget, planned feeding days and target learners by year, as DepEd reported them, and the 2027 proposal. Data: DepEd figures reported by GMA News, March 24, 2026 (2022 to 2026); FY 2027 National Expenditure Program (2027). Chart: © 2026 Mark Anthony Llego, NASH Reviewer. [Download the full-resolution chart (PNG)](https://nash.com.ph/blog/charts/school-leadership/sbfp-budget-by-year.png) or [its data (CSV)](https://nash.com.ph/blog/charts/school-leadership/sbfp-budget-by-year.csv).*

For 2026, DepEd planned 200 feeding days for about 1.52 million Kindergarten learners, 1.79 million Grade 1 learners and 1.18 million wasted or severely wasted learners in Grades 2 to 6, and 180 days for about 140,000 at-risk learners beyond Grade 6, including pregnant learners (GMA News, January 8, 2026). The 2026 budget line is PHP 25,695,443,000, of which PHP 1 billion is capital outlay (RA 12314). Of the 2026 milk feeding, PHP 1.848 billion is managed by the National Dairy Authority (DepEd, July 9, 2026); in all, "more than ₱3 billion worth of locally produced milk will be procured", for "an average of 25 feeding days nationwide" (Daily Tribune, August 1, 2026). The expanded program was launched nationwide on July 8, 2026, where Secretary Angara spoke of "180 days minimum" of feeding (BusinessWorld, July 8, 2026).

Three cautions for reading these numbers at school level:

- **The days planned are not the days served.** Division memoranda set their own counts, and some fall below the order's figures. SDO Bulacan's memorandum of July 27, 2026, for example, scheduled nutritious food products for 81 feeding days from August 10, 2026, and milk for 21 days on the National Dairy Authority's schedule. Plan from the division's memorandum, not the national figure.
- **Spending lags the calendar.** In September 2026, Secretary Angara reported a 45.8% utilization rate for the 2026 feeding funds, explaining that feeding follows the school calendar and some payments carry over to the next year; he put utilization at 90% in 2025 and 81% in 2024 (GMA News, September 7, 2026).
- **Delays come mostly from procurement.** A Commission on Audit report on 2025 found feeding activities worth PHP 681.34 million across nine regions delayed by 7 to 304 days, as Politiko reported on October 13, 2026. The largest amount, PHP 283.98 million in Calabarzon with delays of 63 to 83 days, was blamed on the late start of procurement, as was Bicol's 35-day delay; in Mimaropa, where they ran 90 to 304 days, the auditors also cited delayed funding authority, slow processing of agreements with the Philippine Carabao Center and the National Dairy Authority, and delivery scheduling. DO 013's rule that procurement begin in the first quarter of the fiscal year (Sec. VI.D) is aimed at the same problem.

**2027.** The proposed 2027 budget gives the SBFP PHP 11,431,217,000, and its special provision drops universal feeding for Grade 1 (FY 2027 National Expenditure Program). Secretary Angara told the House: "So right now you're looking at 120 days instead of 180 days", and "we won't have universal feeding for Grade 1. So we'll have it for Kinder, but not for Grade 1" (GMA News, September 7, 2026). Congress may still change the figure. Until the 2027 budget and its SBFP program parameters are issued, schools cannot know next year's beneficiaries and days; DO 013 says only that the parameters come out yearly (Sec. V.A.3).

## What the school does, and who does it

The order gives the school "the direct delivery of feeding, ensuring that meals are prepared safely and distributed efficiently" (Sec. IX.D). Its tasks are split among the school head, the SBFP implementers, the class advisers and the parents.

| Who | Tasks | Source |
| --- | --- | --- |
| School head | Creates "an SBFP Core Group from among the school personnel and volunteer parents who shall be responsible for managing and implementing the program"; monitors the program daily with it and gathers parents' feedback on food distribution and consumption; leads orientations for parents and teachers and readies the kitchen; validates food safety incident reports and sends them to health authorities; ensures every SBFP beneficiary has an endline nutritional assessment | DO 013, Sec. X.A.1(d) and Annexes C and E; DM 059, s. 2026, Encl. No. 1, Part B, item 5 |
| "The School SBFP implementers/Non-teaching Personnel/Administrative Officer II (AO II)" | Manage day-to-day feeding, food preparation and food safety; identify eligible learners, conduct nutritional assessments and monitor daily attendance; keep kitchens, feeding space and handwashing facilities working; "Work with class advisers to provide meals to learners with habitual absences"; use operational expenses for learners with dietary or religious restrictions; receive, inspect and distribute the milk | DO 013, Sec. IX.D |
| School SBFP coordinator | Reports food safety incidents at once on SBFP-FS Forms 1 and 2 and coordinates with the school head and the school DRRM team | DO 013, Annex C |
| Class advisers | Take learners' height and weight for the Baseline Nutritional Assessment and enter it in the master list; tag SBFP beneficiaries in the Learner Information System (LIS) "to determine their completion rate"; do the endline assessment of beneficiaries | DM 059, s. 2026, Encl. No. 1, Parts B and C; DO 013, Sec. X.A.1(d) |
| Teachers and school health personnel | Supervise classroom-based feeding | DO 013, Annex E |
| PTA | Independent monitoring, "specifically reporting 'red flags' or implementation issues" | DO 013, Sec. X.B |

Running the program is no longer a teacher's job. [DepEd Order No. 002, s. 2024](https://www.deped.gov.ph/2024/01/26/january-26-2024-do-002-s-2024-immediate-removal-of-administrative-tasks-of-public-school-teachers/) provides that "School Heads and non-teaching personnel shall have the sole responsibility to perform the administrative tasks", feeding among them under program management (Sec. V.A.1(f)(i)), and DepEd's 2026 answers on teacher workload state: "No. SBFP Coordinatorship is considered an administrative task, which is no longer part of the teachers' workload." What stays with teachers is narrower: measuring their own learners, a task [DepEd Memorandum No. 059, s. 2026](https://www.deped.gov.ph/2026/09/28/september-26-2026-dm-059-s-2026-guidelines-on-the-delivery-of-school-health-services-for-school-year-2026-2027/) lists among the school health tasks teachers may be given (Encl. No. 1, Part C, item 5); tagging beneficiaries in the LIS (DO 013, Sec. X.A.1(d)); and supervising classroom feeding (DO 013, Annex E). The [guide to administrative tasks](https://nash.com.ph/blog/deped-do-002-administrative-tasks-support-staff) covers schools without an Administrative Officer II.

Feeding should also keep out of class hours where it can. Under the three-term calendar, when learner support programs "(e.g., School-Based Feeding Program, mental health services, etc.)" happen during the Instructional Block, "these shall be strategically scheduled, preferably outside class hours, to minimize, if not eliminate, disruption to instructional time" ([DepEd Order No. 009, s. 2026](https://www.deped.gov.ph/2026/04/16/april-16-2026-do-009-s-2026-guidelines-on-the-implementation-of-the-three-term-school-calendar-in-basic-education/), para. 14).

### Before feeding starts

The school prepares learners as well as the kitchen (Sec. VI.C). Its implementers perform initial nutritional assessments, conduct deworming for beneficiaries, give micronutrient supplements, refer wasted and severely wasted learners for medical assessment, and make sure kitchens, feeding space and handwashing facilities work.

DM 059, s. 2026 sets the year's schedule. The Baseline Nutritional Assessment, "the taking of height and weight measurements of Kindergarten to Grade 6 learners at the start of the school year", is the "basis for inclusion" in the SBFP (Encl. No. 1, Part B, item 2(c)). For SY 2026-2027 it ran from the Opening Block, June 8 to 11, 2026, until July 3, 2026 (item 3(b); Encl. No. 1, Part B, item 2). The assessment "shall not require consent", but deworming, supplementation and other commodity-based services do (Encl. No. 1, Part B, item 2(b)). A school that deworms SBFP beneficiaries under DO 013 still needs each parent's consent first.

### Food safety and incidents

Annex C sets the standards for buying, storing, preparing, cooking, thawing, serving and disposing of food. In the kitchen, the implementers keep an "Updated Sanitary Permit", an "Updated Water Analysis (Coliform Test)", a handwashing area and "valid health certificates for food handlers"; food handlers wear protective equipment, use color-coded chopping boards and knives, and check core temperatures with a food thermometer (Annex C, Part A, items 3 and 4). Stock follows "First-in, First-out" and "First expired, First out" rotation, and "Bread with mold shall not be consumed" (Annex C, Parts A and B).

When food makes learners sick, the report "must be completed within 24 hours", and SBFP-FS Form 1 (incident report) and Form 2 (list of affected persons and interventions) are submitted together "regardless of the number of cases" (Annex C).

| Cases | School SBFP coordinator | School head | Next |
| --- | --- | --- | --- |
| One | Reports at once, prepares Forms 1 and 2, coordinates with the school head and the school DRRM team | Validates the report and submits it to the Barangay Health Station or the Municipal or City Epidemiology and Surveillance Unit | |
| Two or more | Same | Validates the report and submits it to the Barangay Health Station and the SDO | The Barangay Health Station, with the epidemiology unit, investigates with the SDO; the SDO updates the RO; in an outbreak, the RO coordinates with the Regional Epidemiology and Surveillance Unit |

Annex C also requires "An Incident Referral System" in place "prior to any incident", and "The Teacher-in-Charge must be trained on how to fill out the Incident Report Form", though it is the school SBFP coordinator who prepares the forms. The [child protection guide](https://nash.com.ph/blog/child-protection-anti-bullying-school-heads) covers other incidents a school must report.

### Monitoring and reports

Monitoring runs at every level, monthly above the school and daily inside it (Sec. X.A). The RO monitors divisions on SBFP Form 10 and the SDO monitors schools on SBFP Form 11. Units submit a Monthly Online Progress Report and a Monthly Online Utilization Report, and every implementer prepares a Program Terminal Report at the end of the feeding or the school year (Sec. X.A; Annex D). Monitoring may use online tools, photos or live video, with "strict compliance" with the Data Privacy Act (Sec. X.A.2). Concerns from the public and learners go to the Learners Telesafe Contact Center Helpline (Sec. X.B).

When classes are suspended or disrupted, implementers "Recalibrate implementation plans" (Sec. VI.G.3). Under the learning continuity rules, the School Health Division is to issue guidelines for "the safe and context-responsive delivery of the School-Based Feeding Program or alternative nutrition support mechanisms" during the *Hinga* and *Hinto* levels ([DepEd Order No. 014, s. 2026](https://www.deped.gov.ph/2026/06/04/june-4-2026-do-014-s-2026-guidelines-on-learning-continuity-in-emergencies/), item 85), and the El Niño measures for 2026-2027 ask schools and SDOs to build food supply contingencies into their SBFP plans (DM 064, s. 2026, Sec. 6.6). The [El Niño guide](https://nash.com.ph/blog/el-nino-2026-school-heads-learning-continuity) covers both.

Problems go up by level: the school handles "day-to-day program execution, school-specific incidents"; the SDO gives "immediate corrective actions"; the RO handles division-level and inter-division concerns; the CO takes national and systemic ones (Sec. X.C).

## What this means for school heads

1. **Get the beneficiary list right.** Every incoming Kindergarten and Grade 1 learner is in; in Grades 2 to 6, the list comes from the Baseline Nutritional Assessment (DO 013, Sec. V.A.1; DM 059, s. 2026, Encl. No. 1, Part B, item 2(c)). Check that advisers measured every learner, that the master list is consolidated by a non-teaching staff member you designate (DM 059, Encl. No. 1, Part B, item 2(d)), and that at-risk, IP, indigent, pregnant and adolescent-mother learners are not missed (Sec. V.A.1(b)). Have advisers tag beneficiaries in the LIS (Sec. X.A.1(d)).
2. **Form the SBFP Core Group.** Draw it "from among the school personnel and volunteer parents"; it is "responsible for managing and implementing the program" and, with you, monitors it daily and gathers parents' feedback (Sec. X.A.1(d)). Teachers in the group take no program-management tasks: those go to the Administrative Officer II or other non-teaching staff (DO 002, s. 2024, Sec. V.A.1(f)(i)). Only non-DepEd members, such as volunteer parents, may receive SBFP honoraria (Sec. VII.D.5).
3. **Keep the school eligible for its own feeding funds.** A working kitchen, support staff who do not pull teachers from class, and no unliquidated balances for six months and no adverse COA findings are the three conditions for direct downloads (Sec. VIII.A). Liquidate every cash advance on time and file one report of disbursements per program fund each month ([DepEd Order No. 029, s. 2019](https://www.deped.gov.ph/2019/10/17/october-17-2019-do-029-s-2019-procedural-guidelines-on-the-management-of-cash-advances-for-school-maintenance-and-other-operating-expenses-and-program-funds-of-non-implementing-units-pursuant-to/), item 19.1).
4. **Tell the division what the school can really do.** The capacity assessment decides whether the school serves hot meals, a hybrid or NFPs (Sec. V; Annex F). Report the kitchen, water supply, cooks and feeding space as they are, and say what the LGU, the PTA or partners could add (Sec. VI.A). The [school canteen guide](https://nash.com.ph/blog/deped-school-canteen-operations-funds) covers canteen income, 35% of which goes to supplementary feeding in a school-managed canteen (DO 8, s. 2007, item 6.5).
5. **Buy early and by the book.** Procurement for food "within the first quarter of FY", local producers first "without favoring specific suppliers", and RA 12009 throughout (Sec. VI.D). If the school buys, its Bids and Awards Committee handles it; check suppliers' permits and food handlers' health certificates before award, and have the inspection team at every delivery (Annex C).
6. **Schedule feeding outside class hours.** Serve meals preferably outside class hours, so they cut as little as possible into instructional time (DO 009, s. 2026, para. 14). Count feeding days against the 200-day target for SY 2026-2027 (Sec. V.B) and recalibrate after class suspensions (Sec. VI.G.3).
7. **Run the kitchen as a food business would.** Sanitary permit, water test, health certificates, PPE, color-coded boards, thermometer, FIFO and FEFO storage, labeled and sealed containers, three waste bins (Annex C). Keep the water analysis updated (Annex C, Part A, item 3); suppliers of food products must show a water test certificate valid for six months (Annex C, Part B).
8. **Be ready for a food safety incident.** Set up the referral link with the Barangay Health Station before feeding starts, train the person who fills out SBFP-FS Forms 1 and 2, and keep the 24-hour reporting rule (Annex C).
9. **Get consent for deworming and supplements.** The nutritional assessment needs no consent; deworming and micronutrient supplementation do (DM 059, s. 2026, Encl. No. 1, Part B, item 2(b)).
10. **Bring in the LGU and partners on the order's terms.** An LGU may extend feeding days or support kitchens (Sec. IX.E); a partner's feeding is checked by DepEd first and should aim at learners the SBFP does not already feed (Sec. V, Partnerships). Every engagement is formalized by a MOA, and proposed partnerships involving field offices are coordinated with the Central Office (Sec. V, Partnerships, items 1(a) and 1(b)).
11. **Close the year with the endline assessment and the terminal report.** Make sure every beneficiary is measured again before the year ends (DM 059, s. 2026, Encl. No. 1, Part B, item 5), and that the school's Program Terminal Report goes in (Sec. X.A; Annex D). Use the endline results, attendance and completion rates in the School Improvement Plan.

These steps serve the PPSSH indicators on program design and implementation ([Domain 1](https://nash.com.ph/blog/ppssh-domain-1-leading-strategically), strand 1.5); financial management, school facilities and the management of staff ([Domain 2](https://nash.com.ph/blog/ppssh-domain-2-managing-school-operations), strands 2.2 to 2.4); the learning environment ([Domain 3](https://nash.com.ph/blog/ppssh-domain-3-teaching-and-learning), strand 3.6); and community engagement ([Domain 5](https://nash.com.ph/blog/ppssh-domain-5-building-connections), strand 5.5).

## How the NASH may test this

The items below are original practice items, scored 3 (Relational), 2 (Multistructural), 1 (Unistructural) or 0 (Prestructural). An option that breaks a rule scores 0.

### Question 1

*Indicator 2.2.2, Financial management. Career Stage 2, Situational, Moderate.*

You are the school head of an elementary school with a working kitchen and a canteen staff member. The division tells you it will not download this year's feeding funds to your school, because a cash advance from eight months ago is still unliquidated; your learners will be fed by the division's central kitchen. Parents want the school to cook as before. What is the most appropriate action?

- **A.** Explain the rule to the parents, organize receiving and serving of the central kitchen's meals, and liquidate the old cash advance so the school qualifies again.
- **B.** Liquidate the old cash advance this week and ask the division to download the feeding funds as soon as the liquidation report is filed, so the school can still cook this year.
- **C.** Accept the central kitchen's meals for this year and tell the parents that the division decided it, since the funds are released by the division and not by the school.
- **D.** Ask the canteen staff member to cook for the beneficiaries now and agree to pay for the food from next year's feeding funds once they reach the school's bank account.

**Answer and explanation**

**Best answer: A.** Points: A = 3, B = 2, C = 1, D = 0.

- **A (3 points, Relational).** It keeps learners fed through the arrangement the division chose, explains the rule to parents, and fixes the cause: a school with unliquidated balances in the past six months cannot receive feeding funds directly.
- **B (2 points, Multistructural).** It settles the liquidation, which is right, but expects an immediate download that the rule does not promise, and it does nothing for the feeding already arranged.
- **C (1 point, Unistructural).** It accepts the central kitchen, but it blames the division and leaves the unliquidated advance that keeps the school ineligible.
- **D (0 points, Prestructural).** It commits funds the school does not have and skips procurement, which breaks the rules on fund use and on buying food under RA 12009.

**Why.** This aligns with Career Stage 2 expectations because the school head manages finances by the rules on disbursement and liquidation. DO 013, s. 2026 lets an SDO download feeding funds only to schools with "no unliquidated fund balances for the past six (6) months" and no adverse COA findings, and requires all expenditures to follow budgeting, accounting and procurement rules. The option that asks for an immediate download fixes the liquidation but treats the download as automatic.

*Indicator 2.2.2: Manage finances adhering to policies, guidelines and issuances in allocation, procurement, disbursement and liquidation aligned with the school plan.*

*Sources: DO 013, s. 2026, Secs. VI.D, VIII.A and IX.C; RA 12009.*

### Question 2

*Indicator 3.6.2, Learning environment. Career Stage 2, Situational, Moderate.*

You are the school head of a rural elementary school. Thirty minutes after the feeding program's lunch, nine Grade 2 beneficiaries complain of stomach pain and two are vomiting. The meals came from a new supplier. The school's SBFP coordinator suggests waiting a day to see whether more learners get sick before reporting anything. What is the most appropriate action?

- **A.** Send the sick learners to a health facility, inform parents, and have the incident forms done within 24 hours for you to validate and send to the health station and division.
- **B.** Send the sick learners to the nearest health facility and inform their parents, then have the coordinator file the incident forms directly with the division office within 24 hours.
- **C.** Stop using the new supplier from tomorrow and serve the remaining beneficiaries food products from the school's stock until the division can find a replacement supplier.
- **D.** Ask the advisers to keep the matter within the school to avoid alarming parents, and quietly replace the supplier with a caterer the school has used for school events.

**Answer and explanation**

**Best answer: A.** Points: A = 3, B = 2, C = 1, D = 0.

- **A (3 points, Relational).** It puts the learners' health first, tells parents, and reports within the required 24 hours through the school head's validation to both the Barangay Health Station and the SDO, as required when two or more learners are affected.
- **B (2 points, Multistructural).** It cares for the learners, informs parents and meets the 24-hour deadline, but the report skips the school head's validation and never reaches the Barangay Health Station, which leads the investigation.
- **C (1 point, Unistructural).** It deals with the likely source, but it leaves sick learners without care and files no report.
- **D (0 points, Prestructural).** Hiding a food safety incident from parents and authorities endangers learners, and replacing a supplier without procurement breaks RA 12009.

**Why.** This aligns with Career Stage 2 expectations because the school head manages a healthy learning environment when learners' safety is at stake. DO 013, s. 2026, Annex C requires the incident report within 24 hours on SBFP-FS Forms 1 and 2; for two or more cases, the school head validates it and submits it to the Barangay Health Station and the SDO, which investigate together. The option that files directly with the division meets the deadline but sends the report through the wrong channel, leaving out the health station that investigates.

*Indicator 3.6.2: Manage a learner-friendly, inclusive and healthy learning environment.*

*Sources: DO 013, s. 2026, Sec. VI.G and Annex C.*

### Question 3

*Indicator 1.5.1, Program design and implementation. Career Stage 1, Conceptual, Easy.*

Under the feeding guidelines, a division may serve nutritious food products instead of hot meals only after a capacity assessment and the regional office's approval. Which statement best explains this requirement?

- **A.** Food products cost less than hot meals, so the assessment shows the region how much money the division saves by using them.
- **B.** Hot meals are the preferred form, so the assessment documents a school's real constraints and sets how many meals can be hot.
- **C.** Hot meals must reach every SBFP beneficiary by 2030, so the assessment counts how many new kitchens the division will need to build by then.
- **D.** Food products keep longer than cooked food, so the assessment checks which schools have the storerooms that food products need.

**Answer and explanation**

**Best answer: B.** Points: A = 0, B = 3, C = 2, D = 1.

- **A (0 points, Prestructural).** It is a misconception: the assessment is about capacity, not savings, and nothing in the guidelines makes cost the reason to use food products.
- **B (3 points, Relational).** It links the requirement to its purpose: hot meals are preferred, food products are a transitional option where constraints are documented, and the assessment sets the feasible ratio of hot meals to food products.
- **C (2 points, Multistructural).** It names two real elements, the 2030 goal and the kitchen capacity the assessment counts, but treats the assessment as a construction plan rather than the basis for choosing each school's feeding form now.
- **D (1 point, Unistructural).** Storage is one real concern, but it misses that hot meals are preferred and that the assessment sets each school's ratio of hot meals to food products.

**Why.** This aligns with Career Stage 1 expectations because an aspiring school head must understand how a learner-support program is meant to be implemented. DO 013, s. 2026 makes freshly prepared hot meals the preferred modality and allows food products only "as a transitional option" where documented constraints prevent hot meals, with the SDO conducting a capacity assessment "to determine the feasible ratio for providing hot meals versus NFPs" and the RO approving the justification. The option about kitchens for 2030 names real elements but not the decision the assessment serves.

*Indicator 1.5.1: Display understanding of the implementation of programs in the school that support the development of learners.*

*Sources: DO 013, s. 2026, Secs. IV, V and V.D, and Annex F.*

Nothing in this guide reproduces or predicts examination content.

## Frequently asked questions

### Who are the beneficiaries of the SBFP in SY 2026-2027?

All incoming Kindergarten and Grade 1 learners, learners in Grades 2 to 6 who are severely wasted, wasted, severely stunted or stunted, and learners at risk of dropping out, Indigenous Peoples learners, learners from indigent families, pregnant adolescent learners, enrolled adolescent mothers and undernourished learners of vulnerable groups beyond Grade 6 (DO 013, s. 2026, Sec. V.A.1). Other learners in small IP and Last Mile Schools, special needs education and ALS learners, and sports club members may be added if funds allow (Sec. V.A.2).

### How many feeding days does the SBFP have?

At least 120 and at most 220 in any school year, and 200 for SY 2026-2027, subject to funds (DO 013, s. 2026, Sec. V.B). Milk is served for at least 20 feeding days (item 3). Divisions set their own schedules, and their counts can fall short of these figures, so check the division memorandum.

### Can a teacher be the SBFP coordinator?

No. DepEd treats SBFP coordination as an administrative task "no longer part of the teachers' workload" (DepEd's 2026 answers on teacher workload), under DO 002, s. 2024, Sec. V.A.1, and DO 013 gives day-to-day feeding to "The School SBFP implementers/Non-teaching Personnel/Administrative Officer II (AO II)" (Sec. IX.D). Teachers still measure their learners, tag beneficiaries in the LIS and supervise feeding in their classrooms.

### How much is allotted per meal?

DO 013 leaves the cost per meal to the yearly SBFP Program Parameters (Sec. V.A.3). Its template agreement with LGUs uses PHP 22.00 per fortified meal, and its sample 20-day menu is budgeted at PHP 440.00, or PHP 22.00 a day (Annexes B and G). In January 2026, DepEd outlined its plans for the year "with a ₱25 budget allocation per learner" (SunStar, January 21, 2026). Follow the figure in the division's memorandum for the year.

### Can a school serve bread and other food products instead of hot meals?

Only as the division decides. Hot meals are the preferred modality; a hybrid of hot meals and nutritious food products may be used where kitchen capacity is limited, and food products alone only where documented constraints prevent hot meals, on the SDO's justification and the RO's approval (DO 013, s. 2026, Sec. V.D). The SDO decides each school's modality through a capacity assessment (Annex F).

## Download the data

- [sbfp-sample-menu-cost.csv](https://nash.com.ph/blog/charts/school-leadership/sbfp-sample-menu-cost.csv): the 20 days of the sample combination cycle menu, with each day's menu item, kind (hot meal, nutritious food product or iron-fortified rice), calories and cost per learner, as printed in DO 013, s. 2026, Annex B.
- [sbfp-budget-by-year.csv](https://nash.com.ph/blog/charts/school-leadership/sbfp-budget-by-year.csv): the SBFP budget, planned feeding days and target learners for 2022 to 2026 as DepEd reported them (GMA News, March 24, 2026), and the 2027 budget proposed in the National Expenditure Program.

The CSVs and charts may be reused only with written permission: email [support@nash.com.ph](mailto:support@nash.com.ph). The rules themselves come from DepEd's issuances, which you can cite directly.

## Sources

**DepEd issuances**

- [DepEd Order No. 013, s. 2026](https://www.deped.gov.ph/2026/06/04/june-4-2026-do-013-s-2026-institutional-guidelines-on-the-implementation-of-the-school-based-feeding-program/), Institutional Guidelines on the Implementation of the School-Based Feeding Program, June 4, 2026, items 1 to 9, Secs. I to XIII, and Annexes A to G.
- [DepEd Order No. 031, s. 2021](https://www.deped.gov.ph/2021/08/09/august-9-2021-do-031-s-2021-operational-guidelines-on-the-implementation-of-the-school-based-feeding-program/), Operational Guidelines on the Implementation of the School-Based Feeding Program, August 9, 2021, paras. 3 to 5 and enclosure.
- [DepEd Memorandum No. 059, s. 2026](https://www.deped.gov.ph/2026/09/28/september-26-2026-dm-059-s-2026-guidelines-on-the-delivery-of-school-health-services-for-school-year-2026-2027/), Guidelines on the Delivery of School Health Services for School Year 2026-2027, September 26, 2026, item 3 and Encl. No. 1, Parts B and C.
- [DepEd Order No. 009, s. 2026](https://www.deped.gov.ph/2026/04/16/april-16-2026-do-009-s-2026-guidelines-on-the-implementation-of-the-three-term-school-calendar-in-basic-education/), Guidelines on the Implementation of the Three-Term School Calendar in Basic Education, April 16, 2026, para. 14.
- [DepEd Order No. 014, s. 2026](https://www.deped.gov.ph/2026/06/04/june-4-2026-do-014-s-2026-guidelines-on-learning-continuity-in-emergencies/), Guidelines on Learning Continuity in Emergencies, June 4, 2026, item 85.
- [DepEd Memorandum No. 064, s. 2026](https://www.deped.gov.ph/2026/10/26/october-26-2026-dm-064-s-2026-anticipatory-action-preparedness-and-protective-measures-for-the-2026-2027-super-el-nino/), Anticipatory Action, Preparedness, and Protective Measures for the 2026–2027 Super El Niño, October 26, 2026, Sec. 6.6.
- [DepEd Order No. 002, s. 2024](https://www.deped.gov.ph/2024/01/26/january-26-2024-do-002-s-2024-immediate-removal-of-administrative-tasks-of-public-school-teachers/), Immediate Removal of Administrative Tasks of Public School Teachers, January 26, 2024, Sec. V.A.1.
- [DepEd Order No. 029, s. 2019](https://www.deped.gov.ph/2019/10/17/october-17-2019-do-029-s-2019-procedural-guidelines-on-the-management-of-cash-advances-for-school-maintenance-and-other-operating-expenses-and-program-funds-of-non-implementing-units-pursuant-to/), Procedural Guidelines on the Management of Cash Advances for School MOOE and Program Funds of Non-Implementing Units, October 17, 2019, item 19.1.
- [DepEd Order No. 13, s. 2017](https://www.deped.gov.ph/2017/03/14/do-13-s-2017-policy-and-guidelines-on-healthy-food-and-beverage-choices-in-schools-and-in-deped-offices/), Policy and Guidelines on Healthy Food and Beverage Choices in Schools and in DepEd Offices, March 14, 2017.
- [DepEd Order No. 8, s. 2007](https://www.deped.gov.ph/2007/02/06/do-8-s-2007-revised-implementing-guidelines-on-the-operation-and-management-of-school-canteens-in-public-elementary-and-secondary-schools/), Revised Implementing Guidelines on the Operation and Management of School Canteens in Public Elementary and Secondary Schools, February 6, 2007, item 6.5.
- [DepEd Order No. 2, s. 2013](https://www.deped.gov.ph/2013/01/18/do-2-s-2013-revised-implementing-rules-and-regulations-of-republic-act-ra-no-8525-otherwise-known-as-the-adopt-a-school-program-act/), Revised Implementing Rules and Regulations of RA 8525, the Adopt-A-School Program Act, January 18, 2013.
- [DepEd Order No. 72, s. 2008](https://www.deped.gov.ph/2008/12/02/do-72-s-2008-manual-on-simplified-accounting-procedures-for-non-implementing-units-non-lus/), Manual on Simplified Accounting Procedures for Non-Implementing Units, December 2, 2008.
- DepEd consolidated questions and answers from the May 25-26 and June 2, 2026 meetings on the implementation status of teacher workload policies, No. 32.

**Laws and budget**

- [Republic Act No. 11037](https://lawphil.net/statutes/repacts/ra2018/ra_11037_2018.html), Masustansyang Pagkain para sa Batang Pilipino Act, June 20, 2018, Secs. 4, 7 and 12.
- Republic Act No. 12314, General Appropriations Act for Fiscal Year 2026, Department of Education, Office of the Secretary: the School-Based Feeding Program line and Special Provision No. 25 ([DBM copy](https://www.dbm.gov.ph/wp-content/uploads/GAA/GAA2026/VolumeIA/DEPED/A.pdf)).
- FY 2027 National Expenditure Program, Department of Education, Office of the Secretary: the School-Based Feeding Program line ([DBM copy](https://www.dbm.gov.ph/wp-content/uploads/NEP2027/DEPED/A.pdf)).
- [Republic Act No. 11321](https://lawphil.net/statutes/repacts/ra2019/ra_11321_2019.html), Sagip Saka Act, 2019, Sec. 11.

**News and releases**

- DepEd. "[DepEd at DA, mas pinalakas ang Milk Feeding sa paaralan; local dairy farmers, makikinabang](https://www.deped.gov.ph/2026/07/09/deped-at-da-mas-pinalakas-ang-milk-feeding-sa-paaralan-local-dairy-farmers-makikinabang/)." July 9, 2026.
- GMA News. "[DepEd to feed 4.6-M learners as school-based feeding expands in 2026](https://www.gmanetwork.com/news/topstories/nation/972134/deped-to-feed-4-6-m-learners-as-school-based-feeding-expands-in-2026/story/)." January 8, 2026.
- Untalan, S. "[DepEd earmarks record P25.6B for school feeding program, targets 4.6M learners](https://www.gmanetwork.com/news/topstories/nation/981221/deped-earmarks-record-p25-6b-for-school-feeding-program-targets-4-6m-learners/story)." GMA News, March 24, 2026.
- Untalan, S. "[House panel eyes restoring funds to DepEd programs cut from 2027 NEP](https://www.gmanetwork.com/news/topstories/nation/1001510/house-panel-eyes-restoring-funds-to-deped-programs-cut-from-2027-nep/story/)." GMA News, September 7, 2026.
- BusinessWorld. "[Persistent hunger affects 3 in 10 Filipino households — DOST-FNRI](https://bworldonline.com/health/2025/07/11/685269/persistent-hunger-affects-3-in-10-filipino-households-dost-fnri/)." July 11, 2025.
- BusinessWorld. "[Gov’t expands school-based feeding program](https://bworldonline.com/the-nation/2026/07/08/761983/govt-expands-school-based-feeding-program/)." July 8, 2026.
- Daily Tribune. "[School feeding boosts dairy farmers](https://tribune.net.ph/2026/08/01/school-feeding-boosts-dairy-farmers)." August 1, 2026.
- SunStar. Report on DepEd's central kitchens and feeding plans at the House Committee on Poverty Alleviation, January 21, 2026 ([link](https://www.sunstar.com.ph/pampanga/96-kitchens-serve-34-school-divisions-deped)).
- Politiko. "[Angara nganga? DepEd's ₱681M feeding activities hit by delays of up to 304 days](https://politiko.com.ph/angara-nganga-depeds-p681m-feeding-activities-hit-by-delays-of-up-to-304-days/)." October 13, 2026.
- The Manila Times. "[Bicam approves expanded school feeding program](https://www.manilatimes.net/2026/11/07/news/bicam-approves-expanded-school-feeding-program/2464419)." November 7, 2026; EDCOM 2's release on the same bill, as republished by [IKOT.PH](https://www.ikot.ph/natl-childrens-nutrition-act-now-in-bicam/).
- Schools Division of Bulacan. Division memorandum on the SBFP, July 27, 2026 ([PDF](https://bulacandeped.com.ph/wp-content/uploads/2026/07/DIVISION-MEMORANDUM-NO-333-S-2026.pdf)).

*Written by Mark Anthony Llego for NASH Reviewer. Sources: DepEd Orders No. 013, 009 and 014, s. 2026, No. 002, s. 2024, No. 031, s. 2021, No. 029, s. 2019, No. 13, s. 2017, No. 2, s. 2013 and No. 8, s. 2007; DepEd Memoranda No. 059 and 064, s. 2026; RA 11037, RA 11321 and RA 12314; the FY 2027 National Expenditure Program; DepEd releases; GMA News, BusinessWorld, Daily Tribune, SunStar, Politiko and The Manila Times. Charts may be reused only with written permission from support@nash.com.ph.*

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