# DepEd School MOOE: Allowable Expenses and Liquidation

How DepEd school MOOE works under DO 8, s. 2019: allowable and prohibited expenses, cash advances, liquidation by the 5th, and the transparency board.

This is the Markdown copy of [DepEd School MOOE: Allowable Expenses and Liquidation](https://nash.com.ph/blog/deped-school-mooe), an article on the NASH Reviewer Blog by Mark Anthony Llego, published Oct 26, 2026, updated Nov 4, 2026. Topics: School leadership, Aspiring school heads. NASH Reviewer is an independent practice platform not affiliated with DepEd, BHROD, or NEAP.

Below is how Maintenance and Other Operating Expenses (MOOE) work in Department of Education (DepEd) public schools: what school MOOE may and may not pay for, how a school head draws and liquidates a cash advance, and what the school must report and post. The main rule is [DepEd Order (DO) No. 008, s. 2019](https://www.deped.gov.ph/2019/05/02/may-2-2019-do-008-s-2019-revised-implementing-guidelines-on-the-direct-release-use-monitoring-and-reporting-of-maintenance-and-other-operating-expenses-allocation-of-schools-including-other-fu/). Cash advances follow [DO 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/), and purchases follow the New Government Procurement Act, Republic Act (RA) No. 12009.

The guide is written for teachers preparing for the National Assessment for School Heads (NASH, formerly the NQESH) and for new school heads. The topic maps to three strands of the Philippine Professional Standards for School Heads (PPSSH): 2.2 (financial management), 2.3 (school facilities and equipment) and 1.2 (school planning and implementation). The PPSSH were adopted through [DepEd Order No. 024, s. 2020](https://www.deped.gov.ph/2020/09/07/september-7-2020-do-024-s-2020-national-adoption-and-implementation-of-the-philippine-professional-standards-for-school-heads/). Older reviewers still teach DO 13, s. 2016 and RA 9184. Both have been replaced, and this guide marks what changed.

## Key points

- **DO 8, s. 2019 still governs school MOOE.** It revoked DO 13, s. 2016, and no later DepEd order has replaced it. DepEd memoranda issued in 2025 and 2026 still apply it, together with DO 29, s. 2019 on cash advances.
- **MOOE pays for school operations and the activities in the school's plan.** The order lists Annual Implementation Plan (AIP) activities, graduation and recognition rites, supplies and minor repair of tools, minor repairs of facilities, and semi-expendable items. It bars school seats, teachers' tables and chairs, textbooks, and review materials.
- **Most schools receive MOOE as a cash advance.** DepEd's fiscal year (FY) 2026 allocation list tags 2,679 of 45,801 schools as implementing units. The rest get their MOOE from the Schools Division Office (SDO) as cash advances deposited in a school bank account.
- **Liquidation is monthly.** The school head submits the Cash Disbursements Register (CDR), paid vouchers and supporting documents on or before the 5th day of the following month. The next release needs a register covering at least 75% of the previous advance.
- **MOOE is valid only from January 1 to December 31.** At year end, the school head liquidates the advance in full, and the unexpended balance goes back to the Bureau of the Treasury (BTr).
- **Every source of school funds is public.** The school posts the sources and uses of all its funds on a transparency board updated every three months and presents them through the School Report Card (SRC).

## What school MOOE is and where it comes from

School MOOE is the school's operating budget. DO 8, s. 2019 defines MOOE as an expense class for "support to the operations of government agencies". Its examples are supplies and materials, transportation and travel, utilities like water and power, and repairs. In a school, it pays the light and water bills, the bond paper and chalk, the minor repairs and the activities in the school's plan. Equipment and buildings whose benefits last beyond the year are capital outlays, a separate expense class in the order's definitions.

The money comes from the General Appropriations Act (GAA), under the budget for the operations of elementary and secondary schools. DO 8 cites Section 10 of RA 9155 as a legal basis. That section provides that the appropriations for schools and SDOs are allocated directly and released immediately by the Department of Budget and Management (DBM). DepEd's Central Office Finance Service posts every school's allocation on the DepEd website. The [FY 2026 school MOOE allocation list](https://www.deped.gov.ph/transparency/deped-school-mooe-allocation-fy-2026/) gives each school's amount by level and marks it as an implementing or non-implementing unit.

Funds for special programs are part of regular school MOOE. DO 8 explains that since 2016, money once released separately from the Central Office has been built into the school MOOE budget. This covers special curricular programs in science, sports, the arts and special education, the DepEd Internet Connectivity Program, Gulayan sa Paaralan, and School-Based Management (SBM) grants.

The money has a deadline. DO 8 states that school MOOE funds "shall be valid for release and obligation for one fiscal year: that is from January 1 to December 31". A school year runs across two fiscal years, so every plan for MOOE must follow the calendar year.

## Which issuances govern school MOOE in 2026

DO 8, s. 2019 is the main order, but four other documents now shape how it works. The table lists what each covers and its status on October 26, 2026.

| Issuance | What it covers | Status in October 2026 |
|---|---|---|
| DepEd Order No. 008, s. 2019 (May 2, 2019) | Release, use, liquidation, monitoring and reporting of school MOOE and other funds managed by schools | In force. It revoked DO 13, s. 2016 and DO 9, s. 2018 (MOOE of senior high schools) |
| [Commission on Audit (COA), DBM and DepEd Joint Circular No. 2019-1](https://www.dbm.gov.ph/wp-content/uploads/Issuances/2019/Joint-Circular/COA-DBM-DEPED-JOINT-CIRCULAR-NO-1-s-2019.pdf) (February 4, 2019) | School bank accounts and cash advances for non-implementing schools | In force. DO 8 and DO 29 apply it |
| DepEd Order No. 029, s. 2019 (October 17, 2019) | Procedures for opening the school bank account, releasing and liquidating cash advances, year-end balances and clearance | In force. [DO 015, s. 2021](https://www.deped.gov.ph/2021/04/28/april-28-2021-do-015-s-2021-amendment-to-deped-order-no-029-s-2019-procedural-guidelines-on-the-management-of-cash-advances-for-school-maintenance-and-other-operating-expenses-and-pro/) changed only one accounting entry in the SDO's books |
| [DO 015, s. 2020](https://www.deped.gov.ph/2020/06/26/june-25-2020-do-015-2020-supplementary-guidelines-on-managing-maintenance-and-other-operating-expenses-allocation-for-schools-to-support-the-implementation-of-basic-education-learning-continuity-p/) (June 25, 2020) | Extra MOOE rules for the learning continuity plan during the COVID-19 pandemic | A pandemic supplement to DO 8 and DO 29 |
| RA 12009 (2024) and its Implementing Rules and Regulations (IRR, 2025) | Government procurement, including school purchases | In force. Section 115 repealed RA 9184, the procurement law that DO 8 still names |

As of October 2026, no DepEd order has replaced DO 8 or DO 29. DepEd's 2025 and 2026 memoranda on the School Innovation and Improvement Fund (SIIF) cite both orders as the rules for spending and cash advances. Two COA circulars also matter: [COA Circular No. 2022-004](https://coa.gov.ph/wpfd_file/coa-circular-no-2022-004-may-31-2022/) on the capitalization threshold and [COA Circular No. 2023-004](https://www.coa.gov.ph/wpfd_file/coa-circular-no-2023-004-june-14-2023/) on the documents required for common government transactions.

## How DepEd determines a school's MOOE allocation

DO 8 describes the formula DepEd adopted in 2013. Before 2013, a school's MOOE was computed only from its enrollment and a cost per learner. The 2013 formula added the number of teachers, the number of classrooms, the number of graduating or completing learners, and a fixed amount for a school's basic needs.

DepEd says this formula is now being replaced. In press releases on [April 13, 2026](https://www.deped.gov.ph/2026/04/13/angara-nagdagdag-ng-pondo-para-palakasin-ang-classroom-resources/) and [September 24, 2026](https://www.deped.gov.ph/2026/09/24/p61b-sa-operasyon-ng-public-school-inilaan-sa-2027-angara/), DepEd described a Simplified Normative Funding Formula (SNFF). The releases say the SNFF uses enrollment and basic school data to set the minimum budget a school needs to meet DepEd's minimum service standards. The April release says DepEd is already applying it, while the September release says DepEd will apply it. DepEd has not published the SNFF's parameters.

The Second Congressional Commission on Education (EDCOM II) reviewed the old formula, the share of MOOE spent on utility bills, and the Special Education Fund (SEF). The [guide to PPSSH Domain 2](https://nash.com.ph/blog/ppssh-domain-2-managing-school-operations) summarizes those findings.

To find your school's figure, open the FY 2026 allocation list on DepEd's transparency page. For a non-implementing school, DO 8 also requires the SDO to inform the school head of the annual allocation in writing.

## Allowable MOOE expenses under DO 8, s. 2019

DO 8 says school MOOE "shall also be used for the following, among others, subject to availability of funds and prioritization of mandatory expense items". Two points follow from that sentence. The list is not closed, and mandatory expenses such as utilities come first. Every use must also follow budgeting, accounting, procurement and auditing rules.

| Allowable use (DO 8, Section V.D) | What it covers | School example |
|---|---|---|
| Activities in the approved School Improvement Plan (SIP) for the current year, as set in the AIP | The programs and projects the planning team chose, in calendar-year format | Printing leveled reading materials for a Grade 3 reading program |
| Graduation rites, moving-up or closing ceremonies and recognition activities | Expenses of the year-end rites | Certificates and the rental of a sound system |
| Supplies, rental and minor repair of tools and equipment, and other consumables for teachers and students | What classes and learning activities need | Bond paper, markers, science consumables, repair of a printer |
| Minor repairs of facilities, building and grounds maintenance | Upkeep of the school | Replacing broken jalousies, fixing a leaking faucet |
| Semi-expendable property items below the threshold in the Government Accounting Manual (GAM), including consumables of Technical-Vocational-Livelihood (TVL) and science classes | Small items recorded as semi-expendable property, not as equipment | Hand tools for a TVL shop |

The definition of MOOE adds the ordinary operating costs: supplies and materials, transportation and travel, utilities and repairs. Later issuances name three more uses.

| Later issuance | MOOE use it allows |
|---|---|
| [DO 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/) (removal of teachers' administrative tasks) | SDOs and schools may hire Contract of Service (COS) or Job Order (JO) personnel, charged to MOOE or other sources; the [guide to DO 002 and school support staff](https://nash.com.ph/blog/deped-do-002-administrative-tasks-support-staff) covers DepEd's contract-of-service program |
| [DO 006, s. 2026](https://www.deped.gov.ph/2026/03/24/march-24-2026-do-006-s-2026-guidelines-on-ensuring-a-safe-and-motivating-learning-environment-esmle/) (safe and motivating learning environment) | Schools may hire security personnel funded through the school's MOOE |
| Joint Circular No. 2019-1 and DO 29, s. 2019 | The initial deposit, maintaining balance and bank fees of the school's bank account |

### The threshold for semi-expendable items

DO 8 sets the limit at items "worth less than Php15,000.00", as provided in the GAM issued by COA. That figure was the capitalization threshold in 2019. COA Circular No. 2022-004, dated May 31, 2022, raised the threshold from PHP 15,000 to PHP 50,000. DepEd has not amended the peso figure in DO 8, and its 2026 SIIF memorandum refers only to "goods with a unit cost below the capitalization threshold". Before buying an item that costs between the two figures, ask the division accountant how it will be recorded.

## What MOOE cannot pay for

DO 8 states: "In no case shall the school MOOE be used for the procurement of" three kinds of items.

| Prohibited item | Exception in the order | Other route |
|---|---|---|
| School seats, and teachers' tables and chairs | School furniture not procured or provided by the Central, Regional or Schools Division Offices, such as laboratory and workshop furniture | Furniture requests to the division |
| Textbooks | None | DepEd's textbook procurement |
| Other supplementary learning resources: publications, periodicals and review materials | None | Teacher-made materials under the AIP, or recorded donations |

Three other limits follow from the order's terms. Equipment at or above the capitalization threshold is a capital outlay, not MOOE. The order funds only minor repairs, so larger building work is reported to the division for other funding, such as the Basic Education Facilities Fund ([DO 018, s. 2023](https://www.deped.gov.ph/2023/07/21/july-20-2023-do-018-s-2023-revised-multi-year-guidelines-on-the-allocation-receipt-utilization-monitoring-and-reporting-of-the-basic-education-facilities-funds-beff/)). And an activity that is not in the approved AIP has no basis for MOOE, even if it is useful.

## Implementing and non-implementing schools

An implementing unit (IU) handles its own money. DO 8 explains that IU schools have Bookkeeper and Disbursing Officer plantilla positions, an agency code, and a sub-account with an authorized government bank. The DBM issues their cash allocations directly, and they keep their own books of accounts.

A non-implementing unit (non-IU) has no financial staff. It receives its MOOE from the SDO as a cash advance, and the SDO's accounts cover its transactions. In DepEd's FY 2026 allocation list, 43,122 of 45,801 schools are non-IUs. Most school heads therefore manage a cash advance, not a set of books.

| | Implementing unit | Non-implementing unit |
|---|---|---|
| Financial staff | Bookkeeper and Disbursing Officer positions | None |
| How MOOE arrives | Cash allocation from the DBM to the school's own sub-account | Cash advance from the SDO, deposited in the school's bank account |
| Books of accounts | Kept by the school | Kept by the SDO |
| Who disburses | The school, under budgeting, accounting, procurement and auditing rules | The school head as special disbursing officer, under the same rules |
| Monthly duty | Record and disburse through the school's own books | Submit the CDR and documents to the SDO by the 5th |
| SDO's monthly report | Covers the school's fund utilization (DO 8, Annex 2-1) | Covers the school's cash advances and liquidations (DO 8, Annex 2) |

### Who does what in managing school MOOE

| Office or person | Responsibilities under DO 8 and DO 29, s. 2019 |
|---|---|
| Central Office Finance Service | Gives regions and SDOs the allocation of each non-IU school, posts all school allocations online, and monitors reports |
| Schools Division Superintendent (SDS) | Designates the non-IU school head as special disbursing officer, authorizes cash advances, and endorses bank account requests to the BTr |
| SDO accounting and cash units | Inform non-IU heads of their allocation, release cash advances, replenish within three working days of receiving the liquidation report, validate bank reconciliations, and process clearances |
| School head of a non-IU | Gets bonded, opens the school bank account, draws the cash advance, spends only on allowed items, liquidates monthly, and reports to stakeholders |
| IU secondary school | Disburses under the rules and submits the reports in Part VI of DO 8 |
| School Governance Council (SGC) | May report irregularities in the use of school funds to the disciplining authority |

The SDO may not buy goods or services centrally out of school MOOE for delivery to schools in kind. DO 8 allows one exception: in extreme cases, such as when the school head has unliquidated cash advances and cannot receive another one. Then the SDO may buy items with the school's MOOE. It must report the purchase within 30 days to the regional office and the offices of the Undersecretaries for Finance and for Planning and Field Operations.

DO 8 also sets a release rule for schools with small allocations. A non-IU with monthly MOOE of PHP 20,000 or less receives three months' requirements at once, within the first week of the month or quarter, subject to available cash.

## Planning MOOE use: SIP, AIP, PPMP and APP

MOOE spending starts in the school's plans. DO 8 ties MOOE to "activities as identified in the approved School Improvement Plan (SIP) for implementation in the current year" as set in the AIP. The [School Improvement Plan guide](https://nash.com.ph/blog/deped-school-improvement-plan) explains how the SIP and AIP are made under [DO 44, s. 2015](https://www.deped.gov.ph/2015/09/29/do-44-s-2015-guidelines-on-the-enhanced-school-improvement-planning-sip-process-and-the-school-report-card-src/).

The AIP template attached to DO 8 (Annex 1) works as a money plan. For each program, it lists the objectives, the output indicators and the budget source: school MOOE, SEF, or other funds such as Parent-Teacher Association (PTA) funds, canteen funds and donations. It spreads targets and amounts by month and quarter, and it adds the first quarter of the following year. DepEd's sample in the annex is a Grade 3 learners' enhancement program with lines funded by school MOOE, the SEF and a PTA donation. The head of office approves the plan.

Procurement planning comes next. Under Section 7 of the [IRR of RA 12009](https://www.gppb.gov.ph/ngpa-implementing-rules-and-regulations/), each end-user or implementing unit prepares a Project Procurement Management Plan (PPMP). The PPMP states whether each project requires procurement, its type, quantity, mode of procurement, schedule, estimated budget and technical specifications. PPMPs are consolidated into the Annual Procurement Plan (APP), which the head of the procuring entity approves.

The IRR is strict about the APP. Section 7.8 states that "No government procurement shall be undertaken unless it is in accordance with the approved Indicative APP or final APP". Section 7.9 allows new or revised PPMPs "as often as necessary". Ask the division which procuring entity's APP covers your school's purchases.

DO 8 does not prescribe a separate work and financial plan (WFP) form. If your division asks for one, it should carry the same items and amounts as the AIP and the PPMP.

### From plan to payment, in order

1. The School-Community Planning Team writes the SIP and the AIP for the calendar year, with each activity's fund source.
2. The school lists the items it must buy in its PPMP, with quantity, mode, schedule and estimated cost.
3. The PPMP enters the approved APP.
4. The school buys each item through the planned mode, with the documents COA requires.
5. Each payment goes into the CDR, and the CDR becomes the monthly liquidation.
6. The school posts sources and uses on the transparency board every three months and reports them through the SRC.

## Cash advance, bonding and liquidation, step by step

These steps apply to the head of a non-implementing school. They come from DO 8, Section V.C.3, and DO 29, s. 2019, unless another source is named.

1. **Designation and bonding.** The SDS designates the school head as special disbursing officer. The school head applies for bonding with the Fidelity Bond Division of the BTr.
2. **Bank account.** The school head requests authority to open a checking account in the school's name, through the SDO Cash Unit, with BTr Forms 1 and 2. The SDS endorses the request to the BTr. After approval, the school head opens the account at a government servicing bank in the locality. A non-government bank is allowed only if no government servicing bank is within a 20 km radius and the bank has an agreement with DepEd.
3. **Exemption, if needed.** The SDS may exempt a school from opening an account, for example when no bank operates in the locality. The school then claims its cash advance from the SDO.
4. **Release.** The SDO deposits the cash advance within the first week of the month or quarter. The amount follows the school's monthly disbursement program, the cash available, and the liquidation of earlier funds. Only DepEd office funds may go into this account; personal money and funds from other sources may not.
5. **Spending.** DO 29 allows only the MOOE items authorized by DO 8 to be bought from the cash advance. Each purchase follows procurement rules and the documentary requirements of COA Circular No. 2023-004.
6. **Recording.** Every payment goes into the CDR, supported by documents and the bank statement. There is one CDR per month for school MOOE and one for each program fund.
7. **Monthly liquidation.** On or before the 5th day of the following month, the school head submits to the SDO the original CDR, the paid disbursement vouchers and all supporting documents. DO 29 adds a copy of the bank statement and passbook.
8. **Next release.** The next cash advance is released only on a CDR covering at least 75% of the previous advance. A CDR below 75% may be submitted, but only to reduce the outstanding advance. The SDO must replenish within three working days of receiving the liquidation report.
9. **Bank reconciliation.** A clustered schools bookkeeper prepares the monthly bank reconciliation statement, or the school head where there is none. The SDO accounting unit validates it.
10. **Year end.** Any remaining cash advance must be liquidated in full and the unexpended balance refunded. The school head submits the Authority to Debit/Credit Account to the bank on or before December 20. On the first banking day of the new year, the bank transfers the unexpended balance to the BTr, leaving only the maintaining balance and funds for outstanding checks.
11. **Transfer, retirement or separation.** The school head liquidates the advance and turns over the balance and unused checks to the incoming accountable officer. DO 29 states that "No Liquidation, No Clearance" shall be strictly implemented.

Keep the account above its maintaining balance. DO 29 allows MOOE to fund the initial deposit. But bank charges caused by a fall below the maintaining balance "shall be paid by the School Head from his/her personal account".

### MOOE deadlines and reports for school heads

| What | When | To whom | Source |
|---|---|---|---|
| CDR, paid vouchers, supporting documents, bank statement | On or before the 5th day of the following month | SDO accounting unit | DO 8, V.C.3.3; DO 29, item 32.2 |
| CDR covering at least 75% of the last advance | Before the next release | SDO | DO 8; DO 29, item 19.2 |
| Monthly bank reconciliation statement | Monthly | SDO accounting unit | DO 29, items 25 and 33.5 |
| Transparency board update | Every three months | The public | DO 8, VI.A.4 |
| Authority to Debit/Credit Account for the unexpended balance | On or before December 20 | The bank | DO 29, item 32.3 |
| Full liquidation and refund of the unexpended balance | By year end | SDO and BTr | DO 8, V.C.3.3 |
| Liquidation and turnover before transfer or retirement | Before clearance | SDO | DO 29, items 20 and 32.4 |

The SDO has its own deadlines. It reports the monthly status of school MOOE cash advances to the regional office every 5th day of the following month. The regional office consolidates the reports for the Central Office every 10th day.

## The transparency board and the School Report Card

DO 8, Part VI gives school heads, principals and teachers-in-charge five reporting duties.

1. **Declare all sources of funding.** These include school MOOE, private donations, grants, and support from local government units (LGUs), such as the SEF, and from other agencies. They also include support from the SGC, the PTA, civil society and alumni, canteen revenue, and income from the disposal of assets, rent or fees. Donations in kind are reported by quantity and description.
2. **Outline the intended use** of the funds and its timing, consistent with the SIP.
3. **Follow procurement law** and name the suppliers and service providers paid from school funds.
4. **Post** the sources, intended use and actual use of school funds on a transparency board that "must be publicly accessible and must be updated every three (3) months".
5. **Present** the sources and uses of school funds through the SRC to the faculty and staff, the PTA, the SGC and active local partners, following [DO 44, s. 2015](https://www.deped.gov.ph/2015/09/29/do-44-s-2015-guidelines-on-the-enhanced-school-improvement-planning-sip-process-and-the-school-report-card-src/).

The sample layout below is not a DepEd form. Its five columns answer the questions parents usually ask about school money.

| Source of funds | Amount received this year | Planned use (AIP) | Actual use to date | Suppliers paid |
|---|---|---|---|---|
| School MOOE | | | | |
| SEF (LGU) | | | | |
| PTA | | | | |
| Donations (cash and in kind) | | | | |
| Canteen income | | | | |
| Program funds (for example, SIIF) | | | | |

Place the board where parents pass, such as near the gate, and date each update. The [ethics and internal control guide](https://nash.com.ph/blog/school-head-ethics-internal-control) explains how the board works as a control alongside segregation of duties.

## Other funds managed by schools

DO 8 covers "other funds managed by schools" mainly through declaration and reporting. Every source must be declared with its intended use, posted on the transparency board and reported through the SRC. The AIP template has columns for the SEF and other sources. DO 29 adds a firm limit: only funds from DepEd offices may be deposited in the school's MOOE bank account. PTA money, donations, SEF support and canteen income are recorded and reported, but they do not enter that account. [Local School Boards and the Special Education Fund](https://nash.com.ph/blog/local-school-board-special-education-fund) covers what the SEF may pay for and how a school head can ask the board for it.

| Fund | What the MOOE rules require |
|---|---|
| Special Education Fund (SEF) from the LGU | Declare it, plan it in the AIP's SEF column, and report its use |
| Donations in cash or in kind | Declare the amount, or the quantity and description of items, and report their use. The [RA 9155 guide](https://nash.com.ph/blog/ra-9155-school-head-duties) covers the school head's power to accept donations |
| Canteen revenue | Declare it as a source of school funds. Canteen operations follow separate DepEd rules not covered here |
| Income from disposal of assets, rent or fees | Declare it as a source, following the GAA's provisions on such income |
| Program funds released as cash advances | Keep a separate CDR for each program fund every month (DO 29, item 19.1) |

The SIIF is a current example of a program fund. Under [DepEd Memorandum (DM) No. 048, s. 2026](https://www.deped.gov.ph/2026/08/03/august-3-2026-dm-048-s-2026-allocation-and-release-of-the-school-innovation-and-improvement-fund-to-non-implementing-unit-public-schools-to-strengthen-decentralization-practices-in-the-de/), all non-IU elementary, junior high and senior high schools are eligible for FY 2026. No recipient school receives less than PHP 50,000. The fund passes from the Central Office through the regional offices to the SDOs, consistent with DO 29, and the SDO releases it to schools at once or in tranches. It pays for literacy and numeracy activities in the SIP and AIP. School heads report its use each quarter through the SIIF Online Monitoring Tool. The FY 2025 round, under [DM 073, s. 2025](https://www.deped.gov.ph/2025/08/29/august-29-2025-dm-073-s-2025-allocation-and-release-of-the-school-innovation-and-improvement-fund-to-eligible-public-schools-to-strengthen-decentralization-and-accelerate-literacy-interve/), stated that SIIF liquidation "shall be treated independently from regular MOOE reporting".

## How school purchases are procured under RA 12009

RA 12009, the [New Government Procurement Act](https://www.gppb.gov.ph/new-government-procurement-act-republic-act-no-12009/), was approved in July 2024, and Section 115 repealed RA 9184. Where DO 8 requires procurement to "conform to the provisions of Republic Act No. 9184", the law that now applies is RA 12009 and its IRR. In a non-IU school, the school head buys with the cash advance. DO 8 bars the SDO from central purchases out of school MOOE except in the extreme case described above.

The IRR provides several modes of procurement, and two of them are designed for small purchases. Under Section 34, Small Value Procurement asks for at least three price quotations, and one quotation received is enough to proceed. For national agencies, the IRR sets its ceiling at PHP 2,000,000, subject to review by the Government Procurement Policy Board (GPPB). Under Section 32, Direct Acquisition covers items and services costing up to PHP 200,000. The procuring entity may buy them directly from known and reputable sources without a canvass, and the purchase must be reflected in the APP. Common-use supplies are bought from the Procurement Service of the DBM (PS-DBM) when it has them (Section 40).

The IRR defines the head of the procuring entity for decentralized offices as the head of each decentralized unit, within the authority delegated to it. Ask the division which official is the head of the procuring entity and which Bids and Awards Committee (BAC) acts for your school's purchases. Section 39 prohibits splitting contracts to avoid the requirements of the law. Emergency purchases follow separate rules; for the Typhoon Tino calamity, DepEd issued [DO 005, s. 2026](https://www.deped.gov.ph/2026/03/19/march-19-2026-do-005-s-2026-guidelines-on-the-implementation-of-emergency-procurement-pursuant-to-republic-act-no-12009-and-its-implementing-rules-and-regulations-in-view-of-proclamatio/) on emergency procurement under RA 12009.

## What changed from DO 13, s. 2016

Many reviewers still teach DO 13, s. 2016. DO 8, s. 2019 revoked it. The table shows the main differences.

| Topic | DO 13, s. 2016 | DO 8, s. 2019 and later rules |
|---|---|---|
| List of uses | Named school-based training such as learning action cell (LAC) and continuous improvement (CI) sessions, janitorial and security wages, utilities and internet, and reproduction of activity sheets from the Learning Resource Management and Development System (LRMDS) | A shorter list that ends "among others". Utilities are in the MOOE definition. COS and JO personnel and security personnel are allowed by later orders (DO 002, s. 2024; DO 006, s. 2026) |
| Small items | MOOE could buy "small capital expenditure items worth PhP15,000 and below", subject to separate DepEd guidelines | MOOE may buy "semi-expendable property items worth less than Php15,000.00" as provided in the GAM. COA raised the threshold to PHP 50,000 in 2022 |
| Furniture | All school furniture prohibited, "even if these expenditures are contained in the SIP" | Seats and teachers' tables and chairs prohibited, except furniture not provided by higher offices, such as laboratory and workshop furniture |
| AIP format | No format named in the list of uses | The AIP follows the calendar year (Annex 1) |
| Cash advance | Released by the SDO to the school head | Deposited in a school bank account under Joint Circular No. 2019-1 and DO 29, s. 2019 |
| Procurement law | RA 9184 | RA 12009 and its IRR |

## Audit risks in school MOOE and how to avoid them

Each risk below breaks a specific rule, and each has a simple habit that prevents it.

| Risk | Rule it breaks | How to avoid it |
|---|---|---|
| Liquidation submitted after the 5th, or a CDR below 75% | DO 8, V.C.3.3; DO 29, item 19.2 | Close the CDR at month end and submit it in the first days of the month |
| Cash advance unliquidated at year end | DO 8, V.C.3.3 | Finish the last planned purchases by November and liquidate in December |
| Purchase not in the AIP or the APP | DO 8, V.D.1; IRR, Section 7.8 | Update the AIP and PPMP before buying, not after |
| Prohibited item bought: seats, textbooks, review materials | DO 8, V.D.6 | Check the prohibited list before approving a request |
| Equipment at or above the threshold charged to MOOE | DO 8, V.D.5; COA Circular No. 2022-004 | Ask the division accountant before buying costly items |
| Purchases split to avoid procurement rules | RA 12009 IRR, Section 39 | Plan quantities for the year in the PPMP |
| PTA or donated money deposited in the MOOE account | DO 29, item 21 | Keep separate records and accounts for other funds |
| Bank fees from a balance below the maintaining balance | DO 29, item 16 | Check the balance before issuing checks |
| Missing or photocopied supporting documents | COA Circular No. 2023-004 | Use a document checklist for each kind of payment |
| Transparency board not updated | DO 8, VI.A.4 | Update it with each quarter's CDRs |
| Leaving the school without liquidating | DO 29, item 20 | Liquidate and turn over before the transfer date |

Red flags in vouchers, receipts and canvasses are covered in the [ethics and internal control guide](https://nash.com.ph/blog/school-head-ethics-internal-control).

Audit findings can end a career. In *Balbastro v. COA* (2008, En Banc), a COA audit was enough to sustain a principal's dismissal for grave misconduct; see [Can a Principal Be Jailed Over School Funds?](https://nash.com.ph/blog/principal-malversation-graft-school-funds). A request for a school canteen's financial statements started *Office of the Ombudsman v. Madriaga* (2006), which the Court decided on the Ombudsman's power to suspend; see [Unauthorized School Fees: What Happens to the Principal?](https://nash.com.ph/blog/unauthorized-school-fees-principal-cases).

## Good practice or poor practice: eight MOOE scenarios

Each verdict depends on the rule named beside it.

| Scenario | Verdict | Rule |
|---|---|---|
| A school head keeps the PTA's cash in the school's MOOE bank account "for safekeeping" | Poor | Only funds from DepEd offices may be deposited in that account (DO 29, item 21) |
| The school head posts the quarter's sources, uses and suppliers on the board at the gate, then presents them with the SRC to the PTA and SGC | Good | DO 8, VI.A.3 to 5 |
| A Grade 6 adviser buys review books for the national test with MOOE because the review is in the AIP | Poor | Review materials are prohibited "in no case" (DO 8, V.D.6) |
| A TVL coordinator needs workshop tables the division does not provide; the school puts them in the AIP and PPMP and buys them through the planned mode | Good | The furniture exception in DO 8, V.D.6, and IRR Section 7.8 |
| In November, a school with unspent MOOE buys a year's supply of paper that is not in the AIP so that no money is returned | Poor | MOOE funds AIP activities and is valid only until December 31 (DO 8) |
| A school head lets the account fall below the maintaining balance and charges the bank penalty to MOOE | Poor | The school head pays such charges personally (DO 29, item 16) |
| A school head with no unliquidated advance asks the SDO to buy the school's supplies centrally to save time | Poor | Central purchase from school MOOE is barred except in extreme cases (DO 8, V.C.2.2) |
| A school head submits the original CDR, paid vouchers, documents and bank statement on the 4th of the month | Good | DO 8, V.C.3.3; DO 29, item 32.2 |

## What the school head does: a yearly MOOE calendar

| When | What the school head does | With whom | Document |
|---|---|---|---|
| Before the fiscal year | Finalize the AIP and the PPMP for the calendar year | School-Community Planning Team, property custodian | AIP (DO 8, Annex 1), PPMP |
| January | Check the school's allocation and the release schedule | SDO accounting unit | FY allocation list, SDO notice |
| Each month | Buy only planned items, record each payment, liquidate by the 5th | Canvasser or end-user, bookkeeper | CDR, vouchers, bank statement |
| Each month | Review the bank reconciliation | Clustered bookkeeper | Bank reconciliation statement |
| Every three months | Update the transparency board | Bookkeeper or administrative officer | Transparency board |
| Mid-year | Compare spending with the AIP and adjust the PPMP if needed | Planning team | AIP, PPMP |
| November | Schedule the last planned purchases | Property custodian | PPMP |
| By December 20 | Submit the Authority to Debit/Credit Account | The bank | DO 29, Annex G |
| December | Liquidate in full | SDO accounting unit | CDR, documents |
| When the SRC is presented | Report sources and uses of all school funds | Faculty, PTA, SGC, partners | SRC |

The revised SBM checklist gives two measures for this work. Under [DO 007, s. 2024](https://www.deped.gov.ph/2024/05/20/may-16-2024-do-007-s-2024-policy-guidelines-on-the-implementation-of-the-revised-school-based-management-sbm-system/), indicator 41 reads "The school achieves a 75-100% utilization rate of its Maintenance and Other Operating Expenses (MOOE)". Indicator 42 reads "The school liquidates 100% of its utilized MOOE". The [SBM guide](https://nash.com.ph/blog/deped-school-based-management) explains the checklist.

## School MOOE and the PPSSH: strands and Career Stage 1 indicators

| Strand | Career Stage 1 indicator | How this guide applies |
|---|---|---|
| 2.2 Financial management | 2.2.1 Demonstrate knowledge and understanding of policies, guidelines and issuances in managing finances such as allocation, procurement, disbursement and liquidation aligned with the school plan. | Allocation (the posted list and the SDO notice), procurement (RA 12009), disbursement (allowed and prohibited uses) and liquidation (the monthly CDR) |
| 2.3 School facilities and equipment | 2.3.1 Demonstrate knowledge and understanding of policies, guidelines and issuances on acquisition, recording, utilization, repair and maintenance, storage, and disposal in managing school facilities and equipment. | Minor repairs, semi-expendable items and the capitalization threshold |
| 1.2 School planning and implementation | 1.2.1 Demonstrate knowledge and understanding of the phases of development and implementation of school plans aligned with institutional goals and policies. | The SIP and AIP as the basis for MOOE, and the AIP, PPMP and APP sequence |

Indicator 2.2.1 names the four parts of the cycle in this guide: allocation, procurement, disbursement and liquidation. A Career Stage 1 aspirant is expected to know the rules for each part before handling school funds. The [PPSSH guide on the app](https://nash.com.ph/ppssh) lists every indicator.

## Practice: how the NASH may test this

A NASH item on school MOOE is likely to describe a school's situation and ask for the best action. The best answer usually applies a current rule and also serves the school's plan: it liquidates on time, buys only what the AIP and the APP contain, and reports openly. The three items below are our own and follow the format of the [NASH practice questions](https://nash.com.ph/blog/nash-practice-questions-with-answers). They are not actual NASH items.

### Question 1

*Indicator 2.2.1, Financial management. Career Stage 1, Situational, Moderate.*

A non-implementing elementary school received a quarterly MOOE cash advance in July. By early October, its Cash Disbursements Registers show payments equal to 60% of that advance, because a supplier delivered reading materials late. The school needs its next release for a reading program in November. What should the school head do?

- **A.** Ask the suppliers to issue receipts now for supplies that the school will collect in December, so that the registers reach 75% before the release date.
- **B.** Submit September's register with its documents and bank statement by the 5th, and schedule the remaining planned purchases so that the registers reach 75%.
- **C.** Ask the division office to buy the remaining reading supplies centrally from the school's MOOE, since the division can complete the purchase faster than the school can.
- **D.** Submit September's register on time, and ask the division to release the full amount for the next quarter anyway, citing the reading program's schedule.

**Answer and explanation**

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

- **A (0 points, Prestructural).** Receipts for goods not yet delivered misstate the school's records, and the liquidation would rest on false documents.
- **B (3 points, Relational).** Registers below 75% may be submitted, but only to reduce the outstanding advance. The school head liquidates what was spent on time and completes the planned purchases to reach the 75% basis for the next release.
- **C (1 point, Unistructural).** Central purchase from school MOOE is reserved for extreme cases, and this school still holds enough of its advance to buy the planned supplies itself.
- **D (2 points, Multistructural).** Timely submission is correct, but the next release requires registers covering at least 75% of the previous advance, so the request cannot be granted as made.

**Why.** This aligns with Career Stage 1 expectations because indicator 2.2.1 asks for knowledge of the rules on disbursement and liquidation aligned with the school plan. DO 29, s. 2019 makes registers covering at least 75% of the advance the basis for the next release. It allows registers below 75% only to reduce the outstanding balance. DO 8, s. 2019 requires the register and documents by the 5th day of the following month. The relational answer keeps the records true, meets the rule and protects the reading program's schedule.

*Indicator 2.2.1: Demonstrate knowledge and understanding of policies, guidelines and issuances in managing finances such as allocation, procurement, disbursement and liquidation aligned with the school plan.*

*Sources: DepEd Order No. 029, s. 2019, item 19.2; DepEd Order No. 008, s. 2019, Sections V.C.2.2 and V.C.3.3; DepEd Order No. 024, s. 2020.*

### Question 2

*Indicator 2.2.1, Financial management. Career Stage 1, Situational, Moderate.*

A Grade 6 adviser asks the school head to buy review books for 40 learners from the school's MOOE. She points out that a review program for the national assessment is listed in the approved AIP. What should the school head do?

- **A.** Approve the purchase, since the review program is in the approved AIP, and the order allows MOOE to fund the activities identified in the school's plan.
- **B.** Ask the division office to buy the review books centrally from the school's MOOE, so that the school itself does not make the purchase.
- **C.** Decline the purchase and remove the review program from the AIP, since MOOE may not support any activity connected with a national assessment.
- **D.** Decline the purchase from MOOE because the order bars review materials even when planned, and support teacher-made practice sheets under the AIP or a recorded donation.

**Answer and explanation**

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

- **A (1 point, Unistructural).** MOOE does fund AIP activities, but the order bars review materials "in no case", even when an activity is in the plan.
- **B (0 points, Prestructural).** The prohibition applies to school MOOE whoever buys, and the division may not buy centrally from school MOOE in this situation.
- **C (2 points, Multistructural).** Declining is correct, but dropping the program goes too far, because MOOE can fund the program's supplies and teacher-made materials.
- **D (3 points, Relational).** The school head applies the prohibition and keeps the planned program, using allowed means and reporting any donation.

**Why.** This aligns with Career Stage 1 expectations because indicator 2.2.1 asks for knowledge of the policies on allocation and disbursement aligned with the school plan. DO 8, s. 2019 states that school MOOE may in no case be used for supplementary learning resources, which include review materials. The same order allows MOOE for supplies and consumables for teachers and learners and for AIP activities. It also requires every donation to be declared and reported, so a donated set of books stays on the record.

*Indicator 2.2.1: Demonstrate knowledge and understanding of policies, guidelines and issuances in managing finances such as allocation, procurement, disbursement and liquidation aligned with the school plan.*

*Sources: DepEd Order No. 008, s. 2019, Sections V.D and VI.A; DepEd Order No. 024, s. 2020.*

### Question 3

*Indicator 1.2.1, School planning and implementation. Career Stage 1, Situational, Difficult.*

In mid-November, the head of a non-implementing high school finds that 30% of the year's MOOE remains unspent. Two AIP activities have not started, and a teacher suggests buying large stocks of paper and cleaning materials before December. What should the school head do?

- **A.** Buy a year's supply of paper and cleaning materials in December so that no money goes back, and record the items as used in the December register.
- **B.** Return the entire unspent balance to the division at once, since money left in November will expire before the two activities can be carried out.
- **C.** Review the AIP with the planning team, buy the remaining planned items through the proper mode before year end, liquidate in full, and use the pattern to plan next year.
- **D.** Ask the division to carry the balance over to January, and move the two unfinished activities into next year's AIP without changing their amounts.

**Answer and explanation**

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

- **A (0 points, Prestructural).** Buying unplanned stock to avoid a refund breaks the link between MOOE and the AIP, and recording unused items as used falsifies the register.
- **B (1 point, Unistructural).** The year-end refund rule is real, but MOOE stays valid until December 31, so planned activities can still be completed.
- **C (3 points, Relational).** The school head completes what the plan allows, meets the year-end liquidation rule, and uses the experience to improve the next plan.
- **D (2 points, Multistructural).** Revising next year's AIP is sound, but school MOOE is valid for one fiscal year, and DO 29 sends the unexpended balance to the Treasury after December 31.

**Why.** This aligns with Career Stage 1 expectations because indicator 1.2.1 asks for knowledge of how school plans are developed and implemented in line with policy. DO 8, s. 2019 makes MOOE valid from January 1 to December 31 and ties its use to AIP activities. It also requires full liquidation and a refund of unexpended balances at year end. DO 29, s. 2019 sets December 20 as the deadline for the bank authority that returns the balance to the Treasury. The SBM checklist under DO 007, s. 2024 then treats MOOE utilization and full liquidation as signs of good management.

*Indicator 1.2.1: Demonstrate knowledge and understanding of the phases of development and implementation of school plans aligned with institutional goals and policies.*

*Sources: DepEd Order No. 008, s. 2019, Sections I, V.C.3.3 and V.D; DepEd Order No. 029, s. 2019, item 32.3; DepEd Order No. 007, s. 2024, Annex A; DepEd Order No. 024, s. 2020.*

For timed practice across all five PPSSH domains, use the [NASH practice sets](https://nash.com.ph/assessment).

## Frequently asked questions

### What can DepEd school MOOE be used for?

School MOOE can be used for AIP activities, graduation and recognition rites, supplies and minor repair of tools and equipment, minor repairs of facilities, and semi-expendable items below the capitalization threshold. These are the uses listed in DO 8, s. 2019, which also covers utilities, travel and other operating costs through its definition of MOOE. Later orders allow MOOE for contract-of-service staff and security personnel.

### What is the deadline for MOOE liquidation in DepEd?

The head of a non-implementing school must liquidate on or before the 5th day of the following month. DO 8, s. 2019 requires the original Cash Disbursements Register, paid vouchers and all supporting documents, and DO 29, s. 2019 adds the bank statement. The next cash advance needs a register covering at least 75% of the previous one.

### Can school MOOE be used to buy chairs, tables or textbooks?

No, DO 8, s. 2019 bars school MOOE from buying school seats, teachers' tables and chairs, textbooks, and other supplementary learning resources such as review materials. The one exception is school furniture that the Central, Regional or Schools Division Offices do not provide, such as laboratory and workshop furniture.

### What is the difference between an implementing and a non-implementing school?

An implementing unit has its own bookkeeper and disbursing officer, receives its cash allocation directly from the DBM, and keeps its own books. A non-implementing school has no financial staff and receives MOOE from the Schools Division Office as a cash advance. In DepEd's FY 2026 allocation list, 2,679 of 45,801 schools are implementing units.

### Is DepEd Order No. 8, s. 2019 still in effect?

Yes, DO 8, s. 2019 is still the governing order on school MOOE as of October 2026. DepEd's 2025 and 2026 memoranda on the School Innovation and Improvement Fund still cite it. Its reference to RA 9184 should now be read with RA 12009, which repealed RA 9184.

## More on school leadership

This post is part of a series on what a school head does under the DepEd rules in force today. The other posts, in reading order:

- [RA 9155 Duties of DepEd School Heads: 12 Areas Explained](https://nash.com.ph/blog/ra-9155-school-head-duties)
- [Leadership vs Management for School Heads: Five Practices](https://nash.com.ph/blog/leadership-vs-management-school-heads)
- [DepEd Revised SBM: DO 007, s. 2024 and the Self-Assessment](https://nash.com.ph/blog/deped-school-based-management)
- [DepEd School Improvement Plan (SIP): Steps, AIP and SRC](https://nash.com.ph/blog/deped-school-improvement-plan)
- [Root Cause Analysis for the DepEd School Improvement Plan](https://nash.com.ph/blog/root-cause-analysis-school-improvement-plan)
- [Organizational Diagnosis Models in Schools: 7S, SWOT, PESTLE](https://nash.com.ph/blog/organizational-diagnosis-school-heads)
- [Change Management in Schools: A Guide for DepEd School Heads](https://nash.com.ph/blog/leading-change-in-schools)
- [DepEd ILAW Lesson Plan, DO 016, s. 2026: School Head's Role](https://nash.com.ph/blog/deped-lesson-planning-do-016-s-2026)
- [DepEd Grading System, DO 015, s. 2026: School Head's Role](https://nash.com.ph/blog/deped-classroom-assessment-do-015-s-2026)
- [DepEd Contextualization, Localization and Indigenization](https://nash.com.ph/blog/curriculum-contextualization-localization)
- [DepEd Instructional Supervision: Observing and Coaching](https://nash.com.ph/blog/instructional-supervision-school-heads)
- [DepEd Learning Action Cell (LAC) Guidelines: DO 35, s. 2016](https://nash.com.ph/blog/deped-learning-action-cell)
- [DepEd PMES for Teachers: DM 089, s. 2025 for School Heads](https://nash.com.ph/blog/deped-pmes-teachers)
- [DepEd Enhanced ALS, Inclusive Education and Special Programs](https://nash.com.ph/blog/deped-als-inclusive-education-programs)
- [Human Resource Management for DepEd School Heads](https://nash.com.ph/blog/school-head-human-resource-management)
- [RA 6713 for DepEd School Heads: Ethics and Internal Control](https://nash.com.ph/blog/school-head-ethics-internal-control)
- [Leadership Styles of School Heads: What the Evidence Says](https://nash.com.ph/blog/school-leadership-styles)
- [Instructional Leadership for DepEd School Heads](https://nash.com.ph/blog/instructional-leadership-deped-school-heads)
- [Principal, Head Teacher or Teacher-in-Charge in DepEd](https://nash.com.ph/blog/principal-head-teacher-teacher-in-charge)
- [OPCRF for DepEd School Heads in 2026: What Applies Now](https://nash.com.ph/blog/opcrf-school-heads-deped)
- [RA 9155 at 25: Why Shared Governance Has Not Happened](https://nash.com.ph/blog/ra-9155-shared-governance-decentralization)
- On the app: [The roles of a school head](https://nash.com.ph/school-head-roles), the six roles in one guide, and the [PPSSH guide](https://nash.com.ph/ppssh)

## Sources

- [DepEd Order No. 008, s. 2019](https://www.deped.gov.ph/2019/05/02/may-2-2019-do-008-s-2019-revised-implementing-guidelines-on-the-direct-release-use-monitoring-and-reporting-of-maintenance-and-other-operating-expenses-allocation-of-schools-including-other-fu/), Revised Implementing Guidelines on the Direct Release, Use, Monitoring and Reporting of Maintenance and Other Operating Expenses Allocation of Schools, Including Other Funds Managed by Schools. Issued May 2, 2019, with Annexes 1 to 3-2.
- [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 Maintenance and Other Operating Expenses and Program Funds of Non-Implementing Units Pursuant to COA, DBM and DepEd Joint Circular No. 2019-1, October 17, 2019.
- [DepEd Order No. 015, s. 2021](https://www.deped.gov.ph/2021/04/28/april-28-2021-do-015-s-2021-amendment-to-deped-order-no-029-s-2019-procedural-guidelines-on-the-management-of-cash-advances-for-school-maintenance-and-other-operating-expenses-and-pro/), Amendment to DepEd Order No. 029, s. 2019.
- [DepEd Order No. 015, s. 2020](https://www.deped.gov.ph/2020/06/26/june-25-2020-do-015-2020-supplementary-guidelines-on-managing-maintenance-and-other-operating-expenses-allocation-for-schools-to-support-the-implementation-of-basic-education-learning-continuity-p/), Supplementary Guidelines on Managing MOOE Allocation for Schools to Support the Implementation of the Basic Education Learning Continuity Plan in Time of COVID-19 Pandemic.
- [DepEd Order No. 13, s. 2016](https://www.deped.gov.ph/2016/03/11/do-13-s-2016-implementing-guidelines-on-the-direct-release-and-use-of-maintenance-and-other-operating-expenses-mooe-allocations-of-schools-including-other-funds-managed-by-schools/), revoked by DO 8, s. 2019.
- [COA-DBM-DepEd Joint Circular No. 2019-1](https://www.dbm.gov.ph/wp-content/uploads/Issuances/2019/Joint-Circular/COA-DBM-DEPED-JOINT-CIRCULAR-NO-1-s-2019.pdf), Management of Cash Advances to DepEd Non-Implementing Units for School MOOE and Program Funds, February 4, 2019.
- [COA Circular No. 2022-004](https://coa.gov.ph/wpfd_file/coa-circular-no-2022-004-may-31-2022/), May 31, 2022, on the increase in the capitalization threshold from PHP 15,000 to PHP 50,000.
- [COA Circular No. 2023-004](https://www.coa.gov.ph/wpfd_file/coa-circular-no-2023-004-june-14-2023/), June 14, 2023, Updated Documentary Requirements for Common Government Transactions.
- [Republic Act No. 12009](https://www.gppb.gov.ph/new-government-procurement-act-republic-act-no-12009/), New Government Procurement Act, and its [Implementing Rules and Regulations](https://www.gppb.gov.ph/ngpa-implementing-rules-and-regulations/), Government Procurement Policy Board.
- [DepEd Order No. 005, s. 2026](https://www.deped.gov.ph/2026/03/19/march-19-2026-do-005-s-2026-guidelines-on-the-implementation-of-emergency-procurement-pursuant-to-republic-act-no-12009-and-its-implementing-rules-and-regulations-in-view-of-proclamatio/), Guidelines on the Implementation of Emergency Procurement Pursuant to RA 12009 and Its IRR, in View of Proclamation No. 1077.
- [DepEd Memorandum No. 048, s. 2026](https://www.deped.gov.ph/2026/08/03/august-3-2026-dm-048-s-2026-allocation-and-release-of-the-school-innovation-and-improvement-fund-to-non-implementing-unit-public-schools-to-strengthen-decentralization-practices-in-the-de/) and [DepEd Memorandum No. 073, s. 2025](https://www.deped.gov.ph/2025/08/29/august-29-2025-dm-073-s-2025-allocation-and-release-of-the-school-innovation-and-improvement-fund-to-eligible-public-schools-to-strengthen-decentralization-and-accelerate-literacy-interve/), School Innovation and Improvement Fund.
- [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.
- [DepEd Order No. 006, s. 2026](https://www.deped.gov.ph/2026/03/24/march-24-2026-do-006-s-2026-guidelines-on-ensuring-a-safe-and-motivating-learning-environment-esmle/), Guidelines on Ensuring a Safe and Motivating Learning Environment.
- [DepEd Order No. 007, s. 2024](https://www.deped.gov.ph/2024/05/20/may-16-2024-do-007-s-2024-policy-guidelines-on-the-implementation-of-the-revised-school-based-management-sbm-system/), Revised School-Based Management System, Annex A.
- [DepEd Order No. 44, s. 2015](https://www.deped.gov.ph/2015/09/29/do-44-s-2015-guidelines-on-the-enhanced-school-improvement-planning-sip-process-and-the-school-report-card-src/), Enhanced School Improvement Planning Process and the School Report Card.
- [DepEd Order No. 018, s. 2023](https://www.deped.gov.ph/2023/07/21/july-20-2023-do-018-s-2023-revised-multi-year-guidelines-on-the-allocation-receipt-utilization-monitoring-and-reporting-of-the-basic-education-facilities-funds-beff/), Basic Education Facilities Fund.
- [DepEd School MOOE Allocation, FY 2026](https://www.deped.gov.ph/transparency/deped-school-mooe-allocation-fy-2026/), DepEd transparency page.
- DepEd press releases of [April 13, 2026](https://www.deped.gov.ph/2026/04/13/angara-nagdagdag-ng-pondo-para-palakasin-ang-classroom-resources/) and [September 24, 2026](https://www.deped.gov.ph/2026/09/24/p61b-sa-operasyon-ng-public-school-inilaan-sa-2027-angara/) on school MOOE and the Simplified Normative Funding Formula.
- [DepEd Order No. 024, s. 2020](https://www.deped.gov.ph/2020/09/07/september-7-2020-do-024-s-2020-national-adoption-and-implementation-of-the-philippine-professional-standards-for-school-heads/), Philippine Professional Standards for School Heads, and [DepEd Memorandum No. 069, s. 2025](https://www.deped.gov.ph/2025/08/11/august-11-2025-dm-069-s-2025-administration-of-the-national-assessment-for-school-heads-for-fiscal-year-2025/) on the NASH.

*Written by Mark Anthony Llego for NASH Reviewer. Sources: DepEd Orders No. 008 and No. 029, s. 2019; COA-DBM-DepEd Joint Circular No. 2019-1; COA Circulars No. 2022-004 and No. 2023-004; Republic Act No. 12009 and its IRR; DepEd Memoranda No. 048, s. 2026 and No. 073, s. 2025; DepEd Orders No. 002 and No. 007, s. 2024 and No. 006, s. 2026; DepEd Order No. 024, s. 2020 and the PPSSH.*

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