# DepEd School Operations: Funds, Procurement, Records, HR How a DepEd school head runs school operations in 2026: fund sources, cash advances and liquidation, RA 12009 purchases, AIP and PPMP, records and staff. This is the Markdown copy of [DepEd School Operations: Funds, Procurement, Records, HR](https://nash.com.ph/blog/deped-school-operations-guide), an article on the NASH Reviewer Blog by Mark Anthony Llego, published Nov 8, 2026. Topics: School leadership, Aspiring school heads. NASH Reviewer is an independent practice platform not affiliated with DepEd, BHROD, or NEAP. School operations are the systems that keep a Department of Education (DepEd) public school running: its money, its purchases, its plans and reports, its records and its people. Republic Act (RA) No. 9155, the Governance of Basic Education Act of 2001, makes the school head "both an instructional leader and administrative manager" with authority, accountability and responsibility for "Administering and managing all personnel, physical and fiscal resources of the school" ([RA 9155](https://www.officialgazette.gov.ph/2001/08/11/republic-act-no-9155/), Sec. 7(E)). The rules in force on November 8, 2026 are DepEd's orders on school funds, [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/) and [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/); the New Government Procurement Act, RA 12009, and its implementing rules; the school planning order, [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/); the National Archives law, RA 9470; and DepEd's rules on hiring, performance and training. The work is the same in every school: plan with the community, spend only what the plan and the law allow, buy through the procurement law, liquidate and report on time, keep records that can be checked, and develop the staff who carry out the plan. What differs is how money arrives. In DepEd's [fiscal year (FY) 2026 school MOOE allocation list](https://www.deped.gov.ph/transparency/deped-school-mooe-allocation-fy-2026/), 2,679 of 45,801 schools are implementing units with their own finance staff. The other 43,122 receive their Maintenance and Other Operating Expenses (MOOE) from the Schools Division Office (SDO) as cash advances, so most school heads manage a cash advance, not a set of books. In the Philippine Professional Standards for School Heads (PPSSH), this work is Domain 2, Managing School Operations and Resources. [PPSSH Domain 2 for the NASH](https://nash.com.ph/blog/ppssh-domain-2-managing-school-operations) reads each strand at Career Stage 1 with DepEd's school data; the sections below set out the rules and the paperwork behind it. ## Key findings - **Administrative work belongs to school heads and non-teaching staff, not teachers.** RA 9155 assigns the school's "administrative, fiscal and auxiliary services" to "A core of nonteaching staff" (Sec. 7(E)). [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/) gives school heads and non-teaching personnel "the sole responsibility" for personnel administration, property custodianship, financial management and records management, and removes these tasks from teachers (Sec. V.A.1). - **Every peso starts in the plan.** School MOOE funds "activities as identified in the approved School Improvement Plan (SIP)" as set in the Annual Implementation Plan (AIP) (DO 008, s. 2019, Sec. V.D.1). "No government procurement shall be undertaken unless it is in accordance with the approved Indicative APP or final APP" (IRR of RA 12009, Sec. 7.8). Special Education Fund (SEF) items must be in the approved SIP (Joint Circular No. 01, s. 2025, §6.3.1). - **Cash advances are liquidated monthly and closed every December.** The head of a non-implementing school submits the Cash Disbursements Register (CDR) and supporting documents on or before the 5th of the following month, gets the next release only on a register covering at least 75% of the last advance, and refunds the unexpended balance at year end (DO 008, s. 2019, Sec. V.C.3.3; DO 029, s. 2019, item 19.2). - **RA 12009 replaced RA 9184.** Schools now buy up to ₱200,000 by Direct Acquisition with no canvass and up to ₱2,000,000 by Small Value Procurement; splitting is prohibited, and the school head who approves awards may not sit on the Bids and Awards Committee (BAC) (IRR, Secs. 32.1, 34.1, 39.1 and 41.2.5). - **Budget reports follow four amounts and three balances.** The Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) shows appropriations, allotments, obligations and disbursements, and the balances of "unreleased appropriations, unobligated allotments, and unpaid obligations" (FMOM, p. 59). - **No public record may be destroyed without the National Archives' written authority** (RA 9470, Sec. 18). Each school has a Records Management Improvement Committee chaired by the school head, with no teaching personnel as members or secretariat ([DepEd Memorandum No. 003, s. 2025](https://www.deped.gov.ph/2025/01/06/january-6-2025-dm-003-s-2025-reconstitution-of-records-management-improvement-committee/), items 2 and 3). - **Staff management runs on four core HR systems.** The CSC's framework (PRIME-HRM, kept under PRIME-ESG by MC No. 11, s. 2026) names recruitment, selection and placement; learning and development; performance management; and rewards and recognition. Each has current DepEd rules, and teachers are rated under the Performance Management and Evaluation System (PMES) of [DepEd Memorandum No. 089, s. 2025](https://www.deped.gov.ph/2025/10/01/october-1-2025-dm-089-s-2025-guidelines-on-the-multi-year-performance-management-and-evaluation-system-for-teachers-from-school-years-2025-2026-to-2027-2028/). As of November 8, 2026, no DepEd order prescribes a school HR action plan form. ## What school operations covers RA 9155 lists twelve areas of the school head's "authority, accountability and responsibility" (Sec. 7(E)). Five of them are operations: | RA 9155, Sec. 7(E) | Where it shows up in school operations | |---|---| | (4) "Developing the school education program and school improvement plan" | The SIP, the AIP and the plans built on them | | (7) "Administering and managing all personnel, physical and fiscal resources of the school" | Funds, procurement, property, records and staff | | (8) "Recommending the staffing complement of the school based on its needs" | Teacher needs analysis, vacancies, staffing requests | | (9) "Encouraging staff development" | Learning and development, coaching, the LAC | | (11) Accepting donations, gifts, bequests and grants, which "must be reported to the appropriate district supervisors and division superintendents" | Partnerships and donations | ![Illustration of six areas of school operations, each tied to the School Improvement Plan: funds, fund flow and reports, procurement, and planning and budget under PPSSH strand 2.2; records under strand 2.1; and staff under strand 2.4. A note says RA 9155 gives the school head authority over all personnel, physical and fiscal resources of the school, and PPSSH Domain 2 sets the standards.](https://nash.com.ph/blog/_astro/ops-1-overview.BvDawaJ0_2epF2x.webp) *Figure 1. School operations at a glance. Illustration by Mark Anthony Llego, based on RA 9155, Sec. 7(E), and the PPSSH (DO 024, s. 2020), Domain 2.* The PPSSH, adopted by [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/), describes Domain 2 this way: "In this domain, school heads understand and implement laws, policies, guidelines, and issuances that relate to the management of human, financial, and material resources." Career Stage 2 describes school heads who apply that knowledge independently, and its indicators ask the school head to manage, not only to know: | Strand | Career Stage 2 indicator | |---|---| | 2.1 Records management | 2.1.2 Manage school data and information using technology, including ICT, to ensure efficient and effective school operations. | | 2.2 Financial management | 2.2.2 Manage finances adhering to policies, guidelines and issuances in allocation, procurement, disbursement and liquidation aligned with the school plan. | | 2.3 School facilities and equipment | 2.3.2 Manage school facilities and equipment in adherence to policies, guidelines and issuances on acquisition, recording, utilization, repair and maintenance, storage and disposal. | | 2.4 Management of staff | 2.4.2 Manage staffing such as teaching load distribution and grade level and subject area assignment in adherence to laws, policies, guidelines and issuances based on the needs of the school. | | 2.5 School safety for disaster preparedness, mitigation and resiliency | 2.5.2 Manage school safety for disaster preparedness, mitigation and resiliency to ensure continuous delivery of instruction. | | 2.6 Emerging opportunities and challenges | 2.6.2 Manage emerging opportunities and challenges to encourage equality and equity in addressing the needs of learners, school personnel and other stakeholders. | The same work appears in School-Based Management. Under [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/), "The school head shall assume the role of the School SBM Coordinator or the focal person", and three of the six SBM dimensions are operations: Governance and Accountability; Human Resource and Team Development; and Finance and Resource Management and Mobilization. The [SBM guide](https://nash.com.ph/blog/deped-school-based-management) covers the self-assessment. Facilities and equipment (strand 2.3) and disaster safety (strand 2.5) are also school operations. They are covered in [DepEd Educational Facilities Manual: What Applies in 2026](https://nash.com.ph/blog/deped-educational-facilities-manual) and [School DRRM and Class Suspensions](https://nash.com.ph/blog/school-drrm-class-suspensions). ## Where a school's money comes from The Financial Management Operations Manual (FMOM), which DepEd adopted through [DepEd Order No. 60, s. 2016](https://www.deped.gov.ph/2016/09/02/do-60-s-2016-implementation-of-the-financial-management-operations-manual-and-orientation-of-deped-financial-management-staff-at-the-regional-division-and-school-levels/), treats fiscal planning as the estimate of "financial resources a school may get from all sources": the national budget, the local government's share of the SEF or its general fund, Parent-Teacher Association (PTA) donations, income-generating projects, private donations and other sources (p. 127). Each source has its own rules. ![Illustration of seven sources of school money, with their rules and where each is kept. School MOOE: DO 008 and DO 029, s. 2019; the school's sub-account or a school bank account by cash advance. Program funds: each program's guidelines; for that program only. Special Education Fund: RA 7160 and Joint Circular No. 01, s. 2025; held and spent by the local government. Donations and grants: RA 9155 and DO 40, s. 2015; reported to the district and division. Canteen income: DO 8, s. 2007; the canteen's own account. Other income: PD 1445 and the GAA; deposited with the National Treasury unless a law allows otherwise. PTA funds: DO 013, s. 2022; the PTA's own account. A note quotes DO 029, s. 2019: deposits from personal funds and funds from other sources are not allowed in the MOOE account.](https://nash.com.ph/blog/_astro/ops-2-fund-sources.kgIUCAaj_LYv43.webp) *Figure 2. Where a school's money comes from. Illustration by Mark Anthony Llego, based on the FMOM (DO 60, s. 2016) and the issuances named.* | Source | What it is | Rules in force | How it is kept and reported | |---|---|---|---| | School MOOE | The school's share of the national budget for operations | DO 008, s. 2019; DO 029, s. 2019 | An implementing school receives it in its own sub-account; a non-implementing school receives cash advances in a school bank account and liquidates them monthly | | Program funds | Money downloaded for a specific program, such as school-based feeding | Each program's guidelines, for example [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/) for the School-Based Feeding Program | "one CDR for School MOOE and one for each Program Fund", per month (DO 029, s. 2019, item 19.1) | | Special Education Fund | An additional 1% tax on the assessed value of real property, budgeted by the Local School Board (LSB) | RA 7160, Secs. 235 and 272; Joint Circular No. 01, s. 2025 | Held and spent by the local government; the school asks for it through the LSB's budget process | | Donations and grants | Cash or goods from partners, alumni, companies and individuals | RA 9155, Sec. 7(E)(11); [DepEd Order No. 40, s. 2015](https://www.deped.gov.ph/2015/08/28/do-40-s-2015-guidelines-on-k-to-12-partnerships/); [DepEd Order No. 24, s. 2016](https://www.deped.gov.ph/2016/04/25/do-24-s-2016-guidelines-on-accepting-donations-and-on-processing-applications-for-the-availment-of-tax-incentives-by-private-donor-partners-supporting-the-k-to-12-program/); [DepEd Order No. 82, s. 2011](https://www.deped.gov.ph/2011/10/24/do-82-s-2011-guidelines-on-the-proper-recording-of-all-donated-properties/) | A memorandum of agreement, a signed and notarized deed of donation, recording in the property records, and a report to the district supervisor and the Schools Division Superintendent (SDS) | | Canteen income | Earnings of a school-managed canteen, or the school's share from a teachers' cooperative | [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/); [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/) on food | Deposited daily in an account "in trust for" the school and spent under an annual budget the SDS approves (items 6.6 and 6.7) | | Other income | Fees for the use of rooms, sale of disposed property, garden produce, production projects | Presidential Decree (PD) No. 1445, Sec. 65; the General Appropriations Act (GAA); narrow DepEd rules | Deposited with the National Treasury unless a law lets the school keep it | | PTA funds | Money the PTA collects and raises | [DepEd Order No. 013, s. 2022](https://www.deped.gov.ph/2022/03/18/march-18-2022-do-013-s-2022-omnibus-guidelines-on-the-regulation-of-operations-of-the-parent-teacher-associations/) | The PTA's own bank account (Sec. 27.1); support it gives the school is declared like any other source | Two rules apply to all of them, and a third, declaring every source, is set out under Transparency below. **Public money follows the law.** The Government Auditing Code sets the principles: "No money shall be paid out of any public treasury of [sic] depository except in pursuance of an appropriation law or other specific statutory authority"; "Government funds or property shall be spent or used solely for public purposes"; and trust funds "may be spent only for the specific purpose for which the trust was created or the funds received" ([PD 1445](https://lawphil.net/statutes/presdecs/pd1978/pd_1445_1978.html), Sec. 4). Cash donations follow the GAA: "The receipts from cash donations and proceeds from sale of donated commodities shall be deposited with the National Treasury and recorded as a Special Account in the General Fund" ([General Appropriations Act, FY 2026](https://www.dbm.gov.ph/index.php/2026/general-appropriations-act-gaa-fy-2026), General Provisions, Sec. 5). **Funds stay separate.** The school's MOOE bank account holds only funds from DepEd offices: "Deposits from personal funds and funds from other sources shall not be allowed" (DO 029, s. 2019, item 21). Canteen money goes to its own account, and the PTA keeps its own. Four guides on this blog cover the sources in depth: [DepEd School MOOE](https://nash.com.ph/blog/deped-school-mooe) for MOOE; [Local School Boards and the Special Education Fund](https://nash.com.ph/blog/local-school-board-special-education-fund) for the SEF, including the August 31 deadline for school funding requests (§6.8); [DepEd School Canteen Guidelines](https://nash.com.ph/blog/deped-school-canteen-operations-funds) for canteen funds and other income; and [School Governance Council, PTA and Partners](https://nash.com.ph/blog/school-governance-council-pta-partnerships) for donations and the PTA. Collections from learners have their own risks, set out in [Unauthorized School Fees](https://nash.com.ph/blog/unauthorized-school-fees-principal-cases). ## The school head as fiscal manager and accountable officer The FMOM calls the role School-Based Financial Management: "activities undertaken or pursued by a school head and his/her designated staff who assist in the management of financial and relevant nonfinancial resources available to the school" (p. 126). It names six activities: fiscal planning and budgeting, cashiering and disbursement, accounting and recording, procurement, asset and liability management, and physical and financial reporting. ### Accountability | Rule | What it means for the school head | Source | |---|---|---| | Accountable officer | "Every officer of any government agency whose duties permit or require the possession or custody of government funds or property shall be accountable therefor and for the safekeeping thereof in conformity with law" | PD 1445, Sec. 101(1) | | Special disbursing officer | The head of a non-implementing school is designated special disbursing officer "through the authority of Schools Division Superintendent", applies for bonding and draws the cash advance | DO 008, s. 2019, Sec. V.C.3 | | Bond | A fidelity bond is required when the accountability is not less than ₱5,001.00. The Bureau of the Treasury (BTr) processes it mainly through its Online Fidelity Bonding System, for one, two or three years | Treasury Circular No. 1-2026, Secs. 5.1, 7.0 and 8.2 | | Cash advance limits | "No cash advance shall be given unless for a legally authorized specific purpose", and no new advance is allowed until the previous one "is first settled or a proper accounting thereof is made" | PD 1445, Sec. 89 | | Personal liability | "Expenditures of government funds or uses of government property in violation of law or regulations shall be a personal liability of the official or employee found to be directly responsible therefor" | PD 1445, Sec. 103 | | Negligence | An officer accountable for funds "shall be liable for all losses resulting from the unlawful deposit, use, or application thereof and for all losses attributable to negligence in the keeping of the funds" | PD 1445, Sec. 105(2) | | Bank charges | Charges caused by letting the school account fall below its maintaining balance "shall be paid by the School Head from his/her personal account" | DO 029, s. 2019, item 16 | | Clearance | On reassignment, retirement, separation or suspension, the cash advance is liquidated and the accountability transferred before clearance | DO 029, s. 2019, item 20 | Cases in which principals were convicted or dismissed over school funds are in [Can a Principal Be Jailed Over School Funds?](https://nash.com.ph/blog/principal-malversation-graft-school-funds). ### Internal control "It shall be the direct responsibility of the agency head to install, implement, and monitor a sound system of internal control" (PD 1445, Sec. 124). In a school, that means no one person controls a transaction from start to finish. DepEd's signing rules build the separation in. A purchase request is prepared by non-teaching personnel "except School's Property Custodian", the availability of funds is certified by budget or finance staff, and the school head approves ([DepEd Order No. 017, s. 2024](https://www.deped.gov.ph/2024/12/04/december-4-2024-do-017-s-2024-amendment-to-the-provisions-of-deped-order-no-001-s-2023-on-signing-authorities-for-financial-matters-in-the-department-of-education/), Annex A, item B). The FMOM defines an implementing school by the same principle: "recording of transactions is separate from handling of cash and disbursements" (p. 126). Where staff are few, the [ethics and internal control guide](https://nash.com.ph/blog/school-head-ethics-internal-control) shows how rotation, second signatures and unannounced counts take the place of separate staff, and it covers the gift and conflict-of-interest rules of RA 6713. ### Transparency DO 008, s. 2019 makes transparency part of every school's financial cycle (Sec. VI.A): 1. Declare "all sources of funding of the school", from MOOE and the SEF to donations, PTA and School Governance Council support, canteen revenue and other income, with donations in kind by quantity and description (item 1). 2. Outline the intended use and timing of each source, "consistent with its SIP" (item 2). 3. Name the suppliers and service providers paid from school funds (item 3). 4. "Post information on the sources, intended use and actual utilization of school funds in the Transparency Board that must be publicly accessible and must be updated every three (3) months" (item 4). 5. Present the sources and uses of funds through the School Report Card to the faculty and staff, the PTA, the School Governance Council and active local partners (item 5). The School Governance Council "may prepare a report on any irregularity or violations of these implementing guidelines" and file it with the disciplining authority (Sec. VIII.2). ## How school funds flow, from the budget to liquidation The FMOM describes the national budget as a cycle of four phases: budget preparation, authorization or legislation, execution or implementation, and accountability (p. 24). A school takes part in each: it plans in the SIP and AIP, receives what the GAA allows, spends and records, then liquidates and reports. Money cannot be spent until two authorities exist. An allotment authorizes the office to incur obligations; a Notice of Cash Allocation (NCA) authorizes payment (FMOM, pp. 34 and 35). For schools, DO 008, s. 2019 states that allotments go directly to implementing units through the "General Appropriations Act as Allotment Order (GAAAO)" for items for comprehensive release and through Special Allotment Release Orders for items held for later release, with the cash allocation issued to each implementing unit's sub-account (Sec. V.A). School MOOE is "valid for release and obligation for one fiscal year: that is from January 1 to December 31" (Sec. I, item 3). ### Implementing and non-implementing schools | | Implementing unit (IU) | Non-implementing unit (non-IU) | |---|---|---| | Finance staff | "Bookkeeper and Disbursing Officer plantilla positions" (DO 008, Sec. V.B.1) | None | | How MOOE arrives | Allotment and cash allocation from the Department of Budget and Management (DBM) to the school's sub-account | Cash advance from the SDO to the school's bank account | | Books of accounts | Kept by the school | Kept by the SDO | | Approves payment of a disbursement voucher | The school head, up to the allotment released | The school head, up to the allotment released, "for MOOE only" (DO 017, s. 2024, Annex A, item I) | | Reports | Financial statements and budget and financial accountability reports, to COA and the DBM, with copies to the division (FMOM, pp. 126 to 127 and 157 to 158) | CDR and supporting documents to the SDO; transparency board; School Report Card | The [FMOM guide](https://nash.com.ph/blog/deped-financial-management-operations-manual) explains both arrangements and which of the 2016 manual's rules have changed. ### The cash advance cycle in a non-implementing school ![Illustration of the ten-step cash advance cycle of a non-implementing school, arranged in a loop: allocation; designation and bond; bank account; release per the monthly disbursement program; spending on DO 008 items through procurement rules; recording in the month's CDR; liquidation to the SDO by the 5th; replenishment, which needs a CDR of at least 75%; monthly bank reconciliation; and year end, with the Authority to Debit by December 20 and full liquidation. The center reads: every month, spend, record, liquidate, replenish.](https://nash.com.ph/blog/_astro/ops-3-cash-advance-cycle.Cs_ff0O2_tigIx.webp) *Figure 3. The cash advance cycle. Illustration by Mark Anthony Llego, based on DepEd Orders No. 008 and No. 029, s. 2019.* 1. **Allocation.** The SDO informs the school head in writing of the school's annual MOOE allocation (DO 008, s. 2019, Sec. V.C.2.1). 2. **Designation and bond.** The school head is designated special disbursing officer and gets bonded (Sec. V.C.3.1). 3. **Bank account.** The school head requests authority to open the school's account through the SDO, with BTr Forms 1 and 2, and opens it once the BTr approves (DO 029, s. 2019, items 27 to 29). 4. **Release.** The SDO deposits the cash requirement, which "will be determined by the expenditures needed based on its MDP", the school's monthly disbursement program, within the first week of each month or quarter (item 18). A school with monthly MOOE of ₱20,000 or less receives three months' requirements at once (DO 008, s. 2019, Sec. V.B.3). 5. **Spending.** "Only the MOOE items authorized per DepEd Order No. 8, s. 2019" may be bought from the advance (DO 029, s. 2019, item 22), through the procurement rules. 6. **Recording.** Each payment goes into the month's CDR, with its supporting documents and the bank statement (item 19.1). 7. **Liquidation.** On or before the 5th day of the following month, the school head submits the original CDR, the paid disbursement vouchers and all supporting documents to the SDO (DO 008, s. 2019, Sec. V.C.3.3), with a copy of the bank statement and passbook (DO 029, s. 2019, item 32.2). 8. **Replenishment.** The next advance needs a CDR covering at least 75% of the previous one; a CDR below 75% may be submitted, but only to reduce the outstanding advance (DO 029, s. 2019, item 19.2). The SDO replenishes within three working days of receiving the liquidation report (DO 008, s. 2019, Sec. V.C.2.2). 9. **Reconciliation.** The clustered schools' bookkeeper, or the school head where there is none, prepares the monthly bank reconciliation statement for the SDO accounting unit (DO 029, s. 2019, items 25 and 33.5). 10. **Year end.** The school head submits the Authority to Debit/Credit Account to the bank on or before December 20, the remaining advance "must be liquidated in full", and the unexpended balance goes to the BTr (DO 029, s. 2019, item 32.3; DO 008, s. 2019, Sec. V.C.3.3). The [MOOE guide](https://nash.com.ph/blog/deped-school-mooe) walks through each step, with what MOOE may and may not buy. ### What a school submits, to whom and by when | Report | Who prepares and signs | Submitted to | When | Source | |---|---|---|---|---| | CDR, paid vouchers, supporting documents, bank statement and passbook copy (non-IU) | School head as special disbursing officer | SDO accounting unit | On or before the 5th of the following month | DO 008, s. 2019, Sec. V.C.3.3; DO 029, s. 2019, item 32.2 | | Bank reconciliation statement (non-IU) | Clustered bookkeeper, or the school head | SDO accounting unit | Monthly | DO 029, s. 2019, items 25 and 33.5 | | Authority to Debit/Credit Account for the unexpended balance (non-IU) | School head | The bank | On or before December 20 | DO 029, s. 2019, item 32.3 | | Monthly Report of Disbursements, FAR No. 4 (IU) | The school's finance staff | Division accountant | On or before the 10th of the following month | FMOM, pp. 157 to 158 | | FAR Nos. 1, 1-A, 2, 2-A and 5 (IU) | The school's finance staff | Division budget officer and accountant | Within 5 days after each quarter | FMOM, pp. 157 to 158 | | Aging of Due and Demandable Obligations, FAR No. 3 (IU) | The school's finance staff | Division budget officer and accountant | On or before January 10 | FMOM, pp. 157 to 158 | | Financial statements and trial balance (IU) | Bookkeeper as head of accounting; school head as head of the agency | COA regional office; division accountant at year end | Monthly, quarterly and by January 15 | FMOM, pp. 156 to 158 | | Transparency board on sources and uses of all funds | School head | The public | Updated every three months | DO 008, s. 2019, Sec. VI.A.4 | | School Report Card | School head with the planning team | Learners, parents, staff and partners | At least twice a school year, at midyear and year end | DO 44, s. 2015; DO 008, s. 2019, Sec. VI.A.5 | | Canteen books, monthly statement of operations and financial statements | Canteen staff, checked by the school-level auditing committee | Posted on the school bulletin board; audit findings to the SDS through the school head | Monthly statements; committee audit every quarter | DO 8, s. 2007, items 5.3.2, 5.4.2 and 5.4.3 | | Report on donations and grants | School head | District supervisor and SDS | When received | RA 9155, Sec. 7(E)(11) | | Report on the state of education, with audited financial reports of funds from all sources | School head | Local School Board | At the start of every school year | Joint Circular No. 01, s. 2025, §6.4.2 | The deadlines for implementing schools are the FMOM's 2016 internal deadlines for consolidation; where the division's current schedule differs, follow the division. Implementing schools also submit their reports directly to their COA audit team and DBM regional office (FMOM, p. 61). ## Procurement under RA 12009 RA 12009, the New Government Procurement Act, was approved on July 20, 2024 and repealed RA 9184, the Government Procurement Reform Act (Sec. 115). RA 9184 and its rules stayed in force until RA 12009's implementing rules and regulations (IRR) took effect (Sec. 113), which they did on February 25, 2025. DO 008, s. 2019 still tells school heads to make school procurement "conform to the provisions of Republic Act No. 9184" (Sec. VI.A.3); that duty now runs to RA 12009 and its IRR. | Point | Under RA 9184 | Under RA 12009 and its IRR | |---|---|---| | Small purchases | Shopping and Small Value Procurement, each up to ₱1,000,000 for national agencies, with requests for quotation to at least three suppliers | Direct Acquisition up to ₱200,000, "without need to conduct a canvass or request for quotations" (Sec. 32.1); Small Value Procurement up to ₱2,000,000, where one quotation received is enough to proceed (Sec. 34.1) | | Posting a request for quotation | Above ₱50,000 | Above ₱200,000, for three calendar days (Sec. 34.3(b)) | | Planning | An approved procurement plan | Market scoping as "a preliminary undertaking in preparing its PPMP" (Sec. 10.1) | | Common-use supplies | Procurement Service of the DBM (PS-DBM) | Still PS-DBM, "subject to its availability" (Sec. 40.1) | ### Ethics, integrity and accountability in buying RA 12009 states eight principles that govern every purchase: transparency, competitiveness, efficiency, proportionality, accountability, participatory procurement, sustainability and professionalism (Sec. 3). In a school they become concrete rules: - **Keep the approving official out of the committee.** "In no case shall the HoPE or the approving authority be a member of the BAC" (IRR, Sec. 41.2.5). The school head approves the award; the BAC that the SDS designates recommends it. - **No relatives as suppliers.** Every bid carries a sworn statement that the bidder is not related, up to the third civil degree, to the head of the procuring entity, the BAC, its technical working group and secretariat, or the end-user. A relationship disqualifies the bid even if the related person inhibits (IRR, Sec. 81.1). - **No financial interest.** RA 6713 bars public officials from having a financial or material interest in any transaction requiring the approval of their office (Sec. 7(a)), and from soliciting or accepting gifts in connection with their work (Sec. 7(d)). - **No shortcuts.** Splitting contracts, unduly influencing the BAC, and "Simulating procurement eligibility requirements or strategic procurement planning activities" are administrative offenses "even if no criminal prosecution is instituted", without prejudice to liability under the Anti-Graft and Corrupt Practices Act (IRR, Sec. 92). ### The steps of a school purchase 1. **Plan.** The end-user lists each item in the Project Procurement Management Plan (PPMP): whether it needs procurement, its type and objective, quantity and size, mode of procurement, schedule, estimated budget, and technical specifications (IRR, Sec. 7.7.1). The PPMPs are consolidated into the Annual Procurement Plan (APP). New or revised PPMPs may be made "as often as necessary" (Sec. 7.9), but always before the purchase. 2. **Choose the mode.** Buy common-use supplies from PS-DBM unless an exception applies (Sec. 40). "Splitting of Government Contracts is not allowed" (Sec. 39.1), so measure the whole planned requirement, not one order, against the ₱200,000 and ₱2,000,000 ceilings. Buying "per unit, by lot or package" is still allowed, "subject to the available budget, required quantity, product availability, delivery sites, geographical location and market capacity" (Sec. 39.1). 3. **Request.** Non-teaching personnel, not the property custodian, prepare the purchase request; budget or finance staff certify that an allotment is available; the school head approves (DO 017, s. 2024, Annex A, item B). 4. **Canvass or quote, where required.** Direct Acquisition needs none. Small Value Procurement needs requests for at least three quotations, posted for three calendar days above ₱200,000 (IRR, Secs. 34.1 and 34.3(b)). 5. **Award.** The school head approves the BAC's resolution to award and issues the notice of award, up to the allotment received (DO 017, s. 2024, Annex A, item C). 6. **Inspect and accept.** In an implementing school, the school's inspectorate team inspects the delivery and the Administrative Officer or designated property custodian accepts it; for a non-implementing school, the SDO or district inspectorate team inspects and the head of the division's Supply and Property Section accepts ([DepEd Order No. 001, s. 2023](https://www.deped.gov.ph/2023/01/10/january-9-2023-do-001-s-2023-revised-designation-of-undersecretaries-and-assistant-secretaries-to-their-strands-and-functional-areas-of-responsibilities-and-revised-signing-authorities/), Annex C, item G.2.1). 7. **Pay, record and report.** Pay through the disbursement voucher, record the payment in the CDR or the books, and name the supplier in the report on sources and uses of funds on the transparency board (DO 008, s. 2019, Sec. VI.A.3 and 4). ### The school procurement plan and report The school's procurement plan is its PPMP and the matching lines in the APP of the procuring entity that buys for it; ask the division which APP covers the school. The school's procurement report has two public parts: the list of suppliers and service providers in the report on sources and uses of school funds, posted every three months (DO 008, s. 2019, Sec. VI.A.3 and 4), and the procurement monitoring report the BAC prepares and the head of the procuring entity submits to the Government Procurement Policy Board "on a semestral basis" (IRR, Sec. 42.1(k)). [School Procurement Under RA 12009](https://nash.com.ph/blog/deped-school-procurement-ra-12009) covers every mode a school meets, the PS-DBM exceptions, emergency purchases after a calamity, and the documents to keep. ## Planning: how the SIP, AIP, WFP and PPMP connect "A plan without budget cover is meaningless, while a budget that has no plan is a waste of resources" (FMOM, p. 18). School plans form one chain, from the three-year SIP to each payment. | Document | What it covers | Prepared and approved | Rule | |---|---|---|---| | School Improvement Plan (SIP) | The school's solutions to its Priority Improvement Areas (PIAs) over three school years; "the basis for the school's Annual Implementation Plan (AIP) and other specific plans" | Prepared by the School-Community Planning Team; submitted to the SDO at the start of each three-year cycle | DO 44, s. 2015 | | Annual Implementation Plan (AIP) | The year's activities, outputs, resources, schedule and persons accountable; for MOOE, in the calendar-year format of DO 008's Annex 1, with each line's fund source | Prepared by the planning team | DO 44, s. 2015; DO 008, s. 2019, Sec. V.D.1 and Annex 1 | | Work and Financial Plan (WFP) | "an annual operational plan that details the office's planned programs, outputs, and activities including the timelines and budgetary requirements", with "the monthly physical, obligation, and disbursement plans" | Signing rules set for Central, Regional and Division Offices | DO 017, s. 2024, Annex A, item A | | Project Procurement Management Plan (PPMP) | Each item to be bought, its mode, schedule, estimated budget and specifications | The end-user, after market scoping | IRR of RA 12009, Secs. 7.7.1 and 10.1 | | Annual Procurement Plan (APP) | All the procuring entity's purchases for the year | Recommended by the BAC; approved by the head of the procuring entity | IRR, Secs. 7.7 to 7.9 | | Monthly disbursement program (MDP) | The school's cash needs by month | The school; the SDO releases cash based on it | DO 029, s. 2019, item 18 | | SEF funding request | Items for the Local School Board's budget | The school, to the district supervisor or SDS by August 31 | Joint Circular No. 01, s. 2025, §§6.3.1 and 6.8 | **Where the WFP fits.** DO 017, s. 2024 requires every purchase request to follow "the approved WFP and the approved APP", and "in the case of the field offices or schools, in accordance with the approved WFP/Annual Implementation Plan and the APP for the current year of the office/school concerned" (Annex A, item B). The FMOM says the same of the AIP: "The AIP is also referred to as the school operating budget (SOB)" (p. 127). No DepEd order prescribes a separate WFP form for schools; for a school, the AIP does the work of the WFP. Where a division or a program's guidelines ask a school for a WFP, it should carry the same activities and amounts as the AIP and the PPMP, spread by month. **What other plans draw on the SIP.** DO 44, s. 2015 names the Child Protection plan, the Disaster Risk Reduction and Management (DRRM) plan and the Learning Action Cell (LAC) plan among the plans the SIP is the basis for. The school's professional development plan is integrated with the SIP under [DepEd Order No. 32, s. 2011](https://www.deped.gov.ph/2011/03/31/do-32-s-2011-policies-and-guidelines-on-training-and-development-td-programs-and-activities/) (paragraph 2.d), and the HR action plan described below feeds the AIP. Each of these plans is funded only if its activities are in the AIP and, where they involve purchases, in the PPMP. ### From plan to payment, in order ![Illustration of eight linked steps from plan to payment: the SIP over three school years; the AIP for the year; the PPMP listing every item to buy; the APP approved by the head of the procuring entity; cash release against the monthly disbursement program; purchase and payment by voucher; the CDR and monthly liquidation to the SDO; and transparency through the board every three months and the School Report Card. A note says every purchase request must follow the approved WFP or AIP and the APP.](https://nash.com.ph/blog/_astro/ops-4-plan-to-payment.DUh9Q-j5_Z13rHKX.webp) *Figure 4. From plan to payment. Illustration by Mark Anthony Llego, based on DO 44, s. 2015; DO 008 and DO 029, s. 2019; DO 017, s. 2024; and the IRR of RA 12009.* 1. The planning team identifies the PIAs and writes the SIP and the year's AIP, with each activity's fund source. 2. The end-users list in the PPMP every item the AIP activities need, after market scoping. 3. The PPMP enters the approved APP. 4. The school prepares its monthly disbursement program, and the SDO releases cash against it. 5. The school buys each item through the planned mode and pays through a voucher. 6. Each payment enters the CDR, and the CDR becomes the monthly liquidation. 7. The school posts sources and uses on the transparency board every three months and reports through the School Report Card. The [School Improvement Plan guide](https://nash.com.ph/blog/deped-school-improvement-plan) covers the SIP steps, and [Root Cause Analysis for the DepEd School Improvement Plan](https://nash.com.ph/blog/root-cause-analysis-school-improvement-plan) the analysis that comes before any budget line. ## Budget terms: appropriations, allotments, obligations, disbursements and balances These five words describe the life of every peso in the national budget, from the law that allows it to the payment that uses it. ![Illustration of budget terms in the order money moves: appropriation, a line in the General Appropriations Act; allotment, the DBM's authority to incur obligations; obligation, an approved purchase order or contract recorded on an ORS; and disbursement, payment in cash, check or constructive cash. The balances left are an unreleased appropriation, an unobligated allotment and an unpaid obligation. A note quotes DO 008, s. 2019: obligations only within the limit of the allotment released by the DBM.](https://nash.com.ph/blog/_astro/ops-5-budget-terms.DmFgnm97_2aRmdd.webp) *Figure 5. The budget terms and the balances at each stage. Illustration by Mark Anthony Llego, based on the FMOM (DO 60, s. 2016) and DO 008, s. 2019, Sec. IV.* | Term | Meaning | Source | |---|---|---| | Appropriation | "the authorization made by a legislative body to allocate funds for purposes specified by the legislative or similar authority"; for DepEd, a line in the GAA | FMOM, Glossary, p. 203 | | Allotment | "authorization issued by DBM to NGAs to incur obligations for specified amounts contained in a legislative appropriation in the form of budget release documents", also called obligational authority | FMOM, Glossary, p. 202 | | Obligation | "A commitment by a government agency arising from an act of a duly authorized official which binds the government to the immediate or eventual payment of a sum of money", allowed only "within the limit of the allotment released by the DBM" | DO 008, s. 2019, Sec. IV.6 | | Disbursement | "A settlement of government obligations either in currency, check or constructive cash"; the FMOM adds "actual amounts spent or paid out of the budgeted amount" | DO 008, s. 2019, Sec. IV.3; FMOM, Glossary, p. 207 | | Balances | What remains at each stage: "unreleased appropriations, unobligated allotments, and unpaid obligations" | FMOM, p. 59 | An obligation arises from an act that binds the government to pay, such as an approved purchase order or contract. It is recorded on an Obligation Request and Status form, which the FMOM describes as required "prior to accomplishing a Disbursement Voucher (DV)" (Glossary, p. 215). The disbursement happens when the supplier is paid. ### How to read a statement of appropriations, allotments, obligations, disbursements and balances The SAAODB is Financial Accountability Report (FAR) No. 1. It "shall reflect the authorized appropriations and adjustments, total allotments received including transfers/adjustments, total obligations, total disbursements and the balances of unreleased appropriations, unobligated allotments, and unpaid obligations", by fund cluster (FMOM, p. 59). The Monthly Report of Disbursements (FAR No. 4) "shall track the actual disbursement of the departments/agencies against their Disbursement Program. The reasons for over or under spending shall be indicated" (FMOM, p. 61). Implementing schools prepare it; for non-implementing schools, the division's report includes their transactions. Each balance is the difference between two columns: | Balance | How it is computed | What it tells the school head | |---|---|---| | Unreleased appropriations | Appropriations minus allotments | Money in the law that the DBM has not yet released | | Unobligated allotments | Allotments minus obligations | Released money not yet committed to any purchase or contract | | Unpaid obligations | Obligations minus disbursements | Commitments made but not yet paid, such as goods ordered or delivered and awaiting payment | A fictional example shows how to read one. A secondary school that is an implementing unit received an MOOE allotment of ₱1,850,000 for the year. By September 30 it had obligated ₱1,320,000 and disbursed ₱1,105,000. | Column | Amount | |---|---| | Allotment received | ₱1,850,000 | | Obligations | ₱1,320,000 | | Disbursements | ₱1,105,000 | | Unobligated allotment (₱1,850,000 − ₱1,320,000) | ₱530,000 | | Unpaid obligations (₱1,320,000 − ₱1,105,000) | ₱215,000 | | Obligations as a share of the allotment | 71.4% | | Disbursements as a share of obligations | 83.7% | Three quarters of the year have passed and 71.4% of the allotment is committed. The questions to ask are practical. Which AIP activities and PPMP items account for the ₱530,000 still unobligated, and are they scheduled and procurable before December 31, when school MOOE stops being valid for obligation? Which deliveries make up the ₱215,000 unpaid, and are any delayed by missing documents or inspection? Do the actual figures match the monthly disbursement program, and is the reason for any gap written down, as the Monthly Report of Disbursements (FAR No. 4) requires? A large unobligated balance late in the year is not a reason to buy what the plan does not contain; it is a reason to fix the schedule. A non-implementing school reads the same story in its own records: the cash advances received, the disbursements in each month's CDR, and the unliquidated balance. DO 008, s. 2019's regional consolidation format for implementing secondary schools tracks the same columns: total allotment received, total amount obligated, total amount disbursed and balance. ## Records management RA 9470, the National Archives of the Philippines Act of 2007, defines records management as "the managerial activities involved with respect to records creation, records maintenance and use, transmission, retention and records disposition" ([RA 9470](https://lawphil.net/statutes/repacts/ra2007/ra_9470_2007.html), Sec. 4(z)). Its central rule binds every school: "No government department, bureau, agency and instrumentality shall dispose of, destroy or authorize the disposal or destruction of any public records, which are in the custody or under its control except with the prior written authority of the executive director" (Sec. 18). DepEd applies the law through three issuances. [DepEd Order No. 98, s. 2009](https://www.deped.gov.ph/2009/09/18/do-98-s-2009-implementation-of-administrative-service-operations-manuals/) put the DepEd Records Management Operations Manual into effect "for implementation nationwide" (item 1). DM 003, s. 2025 sets up a Records Management Improvement Committee (RMIC) in every school, chaired by the school head, with "Two members to be identified by the Chairperson" and the "School Registrar/Records Custodian" as secretariat (item 2); "no teaching personnel shall be designated as members and secretariat of the committee" (item 3). DO 002, s. 2024 lists records management among the administrative tasks that belong to school heads and non-teaching personnel (Sec. V.A.1). The school committee's functions are the school's records program (DM 003, s. 2025, item 2, Functions b.i to b.vi): carry out records management systems and policies; propose plans and improvements; "Implement the Records Disposition Program in their respective Offices as approved by the National Archives of the Philippines"; "Conduct Records Inventory and proper turn-over of records in their custody"; keep storage for active records and for inactive records not yet ready for disposal; and protect vital records. ### The records life cycle in a school ![Illustration of the records life cycle in a school, in six phases: creation on official school forms consistent with the LIS and EBEIS; school and division checking of SF4, SF5 and SF6; maintenance and use with secure storage and need-to-know access; receiving and releasing with logged requests and Citizen's Charter deadlines; authentication and verification with certified true copies and CAV; and retention and disposition, disposing only with the National Archives' authority. A note says learner records hold sensitive personal information under the Data Privacy Act.](https://nash.com.ph/blog/_astro/ops-6-records-cycle.CXSIuryq_Z2bd8vS.webp) *Figure 6. The records life cycle. Illustration by Mark Anthony Llego, based on RA 9470, RA 10173, DM 003, s. 2025, and DepEd's school forms orders.* | Phase | What the school does | Rules | |---|---|---| | Creation | Uses only the official school forms, kept consistent with the Learner Information System (LIS) and the Enhanced Basic Education Information System (EBEIS); limits teachers' forms to the official list | [DepEd Order No. 4, s. 2014](https://www.deped.gov.ph/2014/01/30/do-4-s-2014-adoption-of-the-modified-school-forms-sfs-for-public-elementary-and-secondary-schools-eeffective-end-of-school-year-2013-2014/); [DepEd Order No. 58, s. 2017](https://www.deped.gov.ph/2017/11/27/do-58-s-2017-adoption-of-new-school-forms-for-kindergarten-senior-high-school-alternative-learning-system-health-and-nutrition-and-standardization-of-permanent-records-3/); [DepEd Order No. 006, s. 2025](https://www.deped.gov.ph/2025/03/20/march-20-2025-do-006-s-2025-guidelines-on-the-streamlining-of-school-forms-and-reports-accomplished-by-teachers/), which limits teachers' forms to the 75 items in its enclosures | | Checking | The school head chairs the School Checking Committee and submits signed originals of SF4, SF5 and SF6 "Within five (5) working days after the checking conducted by the DCC", the Division Checking Committee | [DepEd Order No. 11, s. 2018](https://www.deped.gov.ph/2018/03/07/do-11-s-2018-guidelines-on-the-preparation-and-checking-of-school-forms/), Secs. V.A and V.C | | Maintenance and use | Opens learner data only to authorized personnel "on a need-to-know basis"; keeps assessment records in secure cabinets or official DepEd systems, with access "controlled, logged, and documented" | [DepEd Order No. 015, s. 2026](https://www.deped.gov.ph/2026/06/04/june-4-2026-do-015-s-2026-revised-guidelines-on-classroom-assessment-grading-system-and-awards-and-recognition-for-the-k-to-12-basic-education-program/), item 61; [DepEd Order No. 017, s. 2025](https://www.deped.gov.ph/2025/06/13/june-13-2025-do-017-s-2025-revised-basic-education-enrollment-policy/), Sec. X.B | | Receiving and releasing | Accepts written requests, checks them for the requirements listed in the Citizen's Charter, gives each a unique number and an acknowledgment receipt with the date and time, and acts within three working days for simple transactions, seven for complex ones and twenty for highly technical ones; sends permanent records (SF10) school to school, which learners and parents may not hand-carry | RA 9485 as amended by RA 11032, Sec. 9(a) and (b); [DepEd Order No. 54, s. 2016](https://www.deped.gov.ph/2016/06/30/do-54-s-2016-guidelines-on-the-request-and-transfer-of-learners-school-records/) | | Authentication and verification | Certifies true copies with the school seal and the school head's signature in ink; validates erasures with the school head's signature; prepares records for certification, authentication and verification (CAV), which is free | DO 58, s. 2017, Sec. IV.D, items d.4 and d.6; [DepEd Order No. 48, s. 2017](https://www.deped.gov.ph/2017/08/25/do-48-s-2017-policy-and-procedural-guidelines-on-the-certification-authentication-and-verification-of-basic-education-school-records/), Sec. V, item 8 | | Retention and disposition | Keeps the original permanent records (SF10) of learners who completed in the school; keeps enrollment forms no longer than one year; disposes of nothing without the National Archives' written authority | DO 58, s. 2017, item d.4; DO 017, s. 2025, Sec. X.C; RA 9470, Sec. 18 | ### Learner data and privacy Information about a person's education is sensitive personal information under the Data Privacy Act ([RA 10173](https://lawphil.net/statutes/repacts/ra2012/ra_10173_2012.html), Sec. 3(l)(2)), and learners, as data subjects, have rights to access it and have errors corrected (Sec. 16). DepEd's enrollment policy adds that personal information collected at enrollment "shall not be disclosed or disseminated to third parties, including to the public (i.e., social media accounts of the school, teachers, officials) without the explicit consent of the learner and their parents or legal guardian, unless required by law or necessary for the legitimate purposes of the data controller" (DO 017, s. 2025, Sec. X.C). ### A school records management plan No DepEd order prescribes a form for a school records management plan. The RMIC's functions in DM 003, s. 2025 give it its content: who keeps which records, an inventory, storage for active and inactive records, access and security rules, the schedule for school forms, the handling of requests and CAV, disposal through the National Archives, safekeeping of vital records before typhoons and floods, and the turnover of records when a custodian leaves. [DepEd School Records: CAV, SF10, School Forms and FOI](https://nash.com.ph/blog/deped-school-records-cav-school-forms) covers each form, record requests, CAV, freedom of information, retention and the National Archives' disposal rules in detail. ## Management of staff Staff management is where RA 9155's duties of "Recommending the staffing complement of the school based on its needs" and "Encouraging staff development" meet the PPSSH. At Career Stage 2, indicator 2.4.2 asks the school head to "Manage staffing such as teaching load distribution and grade level and subject area assignment in adherence to laws, policies, guidelines and issuances based on the needs of the school." Two orders set the frame for every staffing decision: - **Teaching time.** A teacher renders eight hours of work a day, "of which six (6) hours shall be devoted to actual classroom teaching and two (2) hours shall be allocated for teacher ancillary tasks", and teaching overload "shall not exceed two (2) hours a day or ten (10) hours a week" ([DepEd Order No. 005, s. 2024](https://www.deped.gov.ph/2024/04/29/april-29-2024-do-005-s-2024-rationalization-of-teachers-workload-in-public-schools-and-payment-of-teaching-overload/), Secs. V.A.1 and III.j). - **Administrative work.** Personnel administration, property custodianship, financial management and records management belong to school heads and non-teaching personnel, not teachers (DO 002, s. 2024, Sec. V.A.1). Schools without enough non-teaching staff are clustered, at most three to a cluster, with administrative support personnel deployed to them (Sec. IX.a and b). [How School Heads Plan Teaching Loads Under DO 5](https://nash.com.ph/blog/school-head-teacher-loading-workload-toolkit) and [Admin Tasks Off Teachers](https://nash.com.ph/blog/deped-do-002-administrative-tasks-support-staff) apply both orders to the class program. ### Strategic HR and the four core systems Strategic human resource management ties people decisions to the school's goals. The Civil Service Commission (CSC) organized government HR into four core systems under its Program to Institutionalize Meritocracy and Excellence in Human Resource Management (PRIME-HRM). In 2026, CSC Resolution No. 2600988 (July 29, 2026) and Memorandum Circular No. 11, s. 2026 redesigned PRIME-HRM as PRIME-ESG, which replaces maturity levels with governance levels for agencies enrolled in the government's HR and payroll system and keeps the four core systems. Nothing in the PRIME-ESG guidelines changes the substantive rules on appointments, performance, learning and development, or rewards (MC No. 11, s. 2026, Annex B, Sec. 17). ![Illustration of the four core HR systems around the School Improvement Plan: recruitment, selection and placement under DO 007, s. 2023 as amended by DO 021, s. 2024 and the Merit Selection Plan; learning and development under DO 32, s. 2011 and LAC sessions; performance management under the PMES for teachers, DM 089, s. 2025; and rewards and recognition under PRAISE, DO 9, s. 2002. A note says an HR action plan picks three to five priorities across the four systems and enters them in the AIP.](https://nash.com.ph/blog/_astro/ops-7-hr-systems.fDb6W7k1_1AiTDn.webp) *Figure 7. Four HR systems, one school plan. Illustration by Mark Anthony Llego, based on the CSC's HR framework and the DepEd issuances named, as of November 8, 2026.* | Core system | DepEd rules in force, November 8, 2026 | The school head's part | |---|---|---| | Recruitment, selection and placement | [DepEd Order No. 019, s. 2022](https://www.deped.gov.ph/2022/04/22/april-22-2022-do-019-s-2022-the-department-of-education-merit-selection-plan/) (Merit Selection Plan); [DepEd Order No. 007, s. 2023](https://www.deped.gov.ph/2023/03/23/march-22-2023-do-007-s-2023-guidelines-on-recruitment-selection-and-appointment-in-the-department-of-education/) as amended by [DepEd Order No. 021, s. 2024](https://www.deped.gov.ph/2024/12/23/december-23-2024-do-021-s-2024-amendments-to-deped-order-no-007-s-2023-guidelines-on-recruitment-selection-and-appointment-in-the-department-of-education/); [DepEd Order No. 020, s. 2024](https://www.deped.gov.ph/2024/12/21/december-20-2024-do-020-s-2024-guidelines-on-the-recruitment-selection-and-appointment-to-higher-teaching-positions/) for higher teaching positions; [DepEd Order No. 024, s. 2025](https://www.deped.gov.ph/2025/08/28/august-28-2025-do-024-s-2025-guidelines-on-the-implementation-of-the-expanded-career-progression-system-for-teachers-and-school-heads-in-the-department-of-education/), as amended by [DO 034, s. 2025](https://www.deped.gov.ph/2025/10/14/october-14-2025-do-034-s-2025-amendments-and-clarifications-to-deped-order-no-024-s-2025-guidelines-on-the-implementation-of-the-expanded-career-progression-system-for-teachers-and-s/), for reclassification | Recommends the staffing complement with a written needs analysis; sits on the special selection board for teaching vacancies as the "School Head where the vacancy exists" (DO 021, s. 2024, paragraph 17); places and inducts new teachers | | Learning and development | DO 32, s. 2011; [DepEd Order No. 35, s. 2016](https://www.deped.gov.ph/2016/06/07/do-35-s-2016-the-learning-action-cell-as-a-k-to-12-basic-education-program-school-based-continuing-professional-development-strategy-for-the-improvement-of-teaching-and-learning/) (LAC); [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/) | Integrates "the Schools Improvement Plan (SIP) in the School Plan for Professional Development (SPPD)" (DO 32, s. 2011, paragraph 2.d); organizes professional development "for two (2) days during the End-of-Term Blocks, for a minimum of thirty-two (32) hours annually" (DO 009, s. 2026, paragraph 21) | | Performance management | DM 089, s. 2025 (PMES for teachers, SY 2025-2026 to SY 2027-2028); [DepEd Order No. 2, s. 2015](https://www.deped.gov.ph/2015/02/06/do-2-s-2015-guidelines-on-the-establishment-and-implementation-of-the-results-based-performance-management-system-rpms-in-the-department-of-education/) for school heads and non-teaching staff | Rates or approves teachers' ratings on 14 PPST indicators, with two full-period classroom observations a year (DM 089, s. 2025, paragraphs 17 and 41); agrees on each teacher's Individual Development Plan (IDP) | | Rewards and recognition | The Program on Awards and Incentives for Service Excellence (PRAISE), [DepEd Order No. 9, s. 2002](https://www.deped.gov.ph/2002/03/05/do-9-s-2002-establishing-the-program-on-awards-and-incentives-for-service-excellence-praise-in-the-department-of-education/) and [DepEd Order No. 78, s. 2007](https://www.deped.gov.ph/2007/11/26/do-78-s-2007-strengthening-the-program-on-awards-and-incentives-for-service-excellence-praise-of-the-department-of-education/) | Nominates staff under the division's PRAISE rules; practices "the spirit of on-the-spot grant of recognition" and non-monetary awards (DO 9, s. 2002, items 1.4 and 1.5) | The four systems feed each other. Ratings inform training and recognition; the IDP must reflect, among other things, "Alignment with the School Improvement Plan (SIP) and the school's capacity-building priorities" (DM 089, s. 2025, paragraph 89(c)). ### Building an HR action plan from development plans An HR action plan sets the year's people priorities across the four systems. As of November 8, 2026, no DepEd order prescribes its form. What DepEd does require overlaps with it: the SIP and AIP (DO 44, s. 2015), the School Plan for Professional Development (DO 32, s. 2011), the LAC plan (DO 35, s. 2016) and each teacher's IDP (DM 089, s. 2025). A useful HR plan pulls these together so that each activity is funded and monitored through the AIP. 1. **Start from the SIP.** List the PIAs that depend on people: a reading program needs trained Key Stage 1 teachers; a new senior high school track needs a qualified teacher. 2. **Profile the staff.** Use the electronic School Form 7 (eSF7) and personnel records: positions, specializations, loads, vacancies, expected retirements and transfers. 3. **Collect the evidence of needs.** Read the teachers' IDPs and self-assessments, last year's ratings, observation notes, learner results and the development plans of non-teaching staff. 4. **Match each need to a system.** Hiring or redeployment, training or coaching, clearer targets and feedback, or recognition. Not every gap is a training need. 5. **Choose three to five priorities** by their link to the SIP and the number of learners affected. 6. **Write each action** with its objective, activities, persons responsible, schedule under the three-term calendar, budget and fund source, and a success indicator with its evidence. 7. **Enter the actions in the AIP**, so they are funded and monitored with the rest of the plan. 8. **Review each term** at the End-of-Term Block and carry the results into the next year. A workable template has eight columns: HR system; priority need and its evidence; objective; activities; persons responsible; schedule; budget and source; success indicator and evidence. [Strategic HRM for School Heads](https://nash.com.ph/blog/strategic-hr-management-school-heads) has a worked example of a filled-in plan, and [Human Resource Management for DepEd School Heads](https://nash.com.ph/blog/school-head-human-resource-management) covers hiring, induction, welfare and recognition. The PMES is explained in [DM 089, s. 2025: DepEd PMES for Teachers](https://nash.com.ph/blog/deped-pmes-teachers), and the school head's own rating in [OPCRF for DepEd School Heads in 2026](https://nash.com.ph/blog/opcrf-school-heads-deped). ## Reviewing plans and reports before you sign A school head's signature on a plan or report makes it the school head's own. Use these lists on a draft before approving it. ### Annual Implementation Plan (and any WFP the division asks for) Check that: - every activity traces to a PIA in the SIP, and every PIA has at least one activity; - each line names its fund source (MOOE, SEF, canteen, donation, PTA support) and its amount and schedule by month or quarter, in the calendar-year format DO 008 uses for MOOE; - mandatory expenses come first: DO 008 allows the other uses of MOOE "subject to availability of funds and prioritization of mandatory expense items" (Sec. V.D), so utilities and connectivity are budgeted before new projects; - no MOOE line buys what DO 008 forbids: school seats and teachers' tables and chairs (except furniture the higher offices do not provide), textbooks, and other supplementary learning resources, which include review materials (Sec. V.D.6); - equipment at or above the capitalization threshold is not charged as an MOOE expense; - SEF lines are allowable under the joint circular's Annex C and appear in the approved SIP; - HR, LAC, child protection and DRRM activities are in the plan with a budget, not in separate documents only; - the totals do not exceed the school's written allocation, and the plan matches the PPMP item by item. Common errors: activities with no fund source; an MOOE line for workbooks or review books; a plan written for the school year when MOOE runs by calendar year; amounts that differ from the PPMP. What good looks like: every peso traceable from the SIP to the PPMP, and a monthly spread that matches the school's disbursement program. ### Procurement plan and procurement report Check that: - every item in the PPMP has its mode, quantity, schedule, estimated budget and specifications, and a record of market scoping; - common-use supplies are planned through PS-DBM, or the exception and its proof are named; - specifications describe performance, not brands, unless compatibility requires a brand and the reason is written; - the whole year's requirement for an item is measured against the ceilings, so that nothing is split; - the APP that covers the school was approved before any purchase, and late additions went through a revised PPMP first; - the purchase request was prepared by non-teaching staff other than the property custodian, and the funds were certified before approval; - no supplier is related within the third civil degree to the school head, a BAC member, its secretariat or the end-user; - requests for quotation above ₱200,000 were posted for three calendar days; - the report on sources and uses of funds names every supplier paid, and the transparency board is current. Common errors: buying first and adding the item to the PPMP later; repeated ₱200,000 orders of the same item; a property custodian who requests, receives and records the same goods; quotations dated after the purchase order. What good looks like: a PPMP that a stranger could use to buy every item, and a supplier list on the transparency board that matches the CDRs. ### Disbursement report and liquidation Check that: - there is one CDR per fund per month, and each entry has a paid voucher and the supporting documents COA Circular No. 2012-001 requires for that kind of payment; - the CDR's totals agree with the bank statement, and the bank reconciliation explains every difference; - every item bought is allowed by DO 008, in the AIP and in the APP; - the CDR covers at least 75% of the previous advance before the next release is requested; - no personal money or other funds passed through the MOOE account; - the report is submitted by the 5th, and the December 20 debit authority and year-end refund are scheduled. Common errors: missing receipts or delivery documents; payments dated outside the month reported; items bought outside the AIP or APP; holding expenses until December. What good looks like: a CDR that the SDO accountant can validate without calling the school. ### HR plan Where the school keeps one, check that: - each priority traces to a PIA in the SIP and to evidence: IDPs, observations, ratings, learner results or staffing data; - the plan covers all four core systems and includes non-teaching staff; - training is planned from IDPs and observed needs, not from seminar invitations; - class programs keep teachers within six hours of actual teaching a day, overload within two hours, and administrative tasks with non-teaching staff; - each action has a schedule under the three-term calendar, a budget line in the AIP and a success indicator; - recognition criteria are written and open, and nominations follow the division's PRAISE rules. Common errors: an HR plan apart from the SIP and AIP, with no budget; treating every gap as a training need; leaving out non-teaching staff. What good looks like: a few priorities, each tied to the SIP, funded in the AIP and checked at each End-of-Term Block. ### Records management plan Where the school keeps one, check that: - the school RMIC is constituted under DM 003, s. 2025, with no teaching personnel as members or secretariat, and the records custodian is designated in writing; - there is an inventory of the school's records by type, location and custodian; - active and inactive records are stored separately and securely, learner data are open only on a need-to-know basis, and assessment records are in secure cabinets or official DepEd systems with controlled access; - school forms follow the official list and the checking schedule, and SF4, SF5 and SF6 go to the division on time; - requests are logged with an acknowledgment receipt and acted on within the service standards, and learner records move school to school; - no record is scheduled for disposal without the National Archives' authority, and financial records await COA's post-audit; - learner data is shared only as the Data Privacy Act and DO 017, s. 2025 allow; - vital records are protected before typhoons and floods, and records are turned over when a custodian leaves. Common errors: teachers acting as records custodians; destroying old forms to free a cabinet; posting learner lists on social media; no turnover when the registrar transfers. What good looks like: a records inventory, a named custodian, and old records disposed of only through the National Archives. ## Rules that have changed in recent years Training materials and reviewers written before these changes may still cite the earlier rules. | Subject | Earlier rule | Rule in force on November 8, 2026 | |---|---|---| | Procurement | RA 9184 and its 2016 IRR; Shopping and Small Value Procurement up to ₱1,000,000 | RA 12009 (approved July 20, 2024) and its IRR (effective February 25, 2025): Direct Acquisition up to ₱200,000, Small Value Procurement up to ₱2,000,000 | | School-Based Management | [DepEd Order No. 83, s. 2012](https://www.deped.gov.ph/2012/11/29/do-83-s-2012-implementing-guidelines-on-the-revised-school-based-management-sbm-framework-assessment-process-and-tool-apat/), with levels of practice | DO 007, s. 2024: 42 indicators in six dimensions, no levels; the school head is the School SBM Coordinator | | Special Education Fund | Joint Circular No. 1, s. 2017 and the 2020 circulars | Joint Circular No. 01, s. 2025, signed December 3, 2025, with a six-year SEF investment program and new allowable items | | Teachers' performance appraisal | The Results-based Performance Management System of DO 2, s. 2015 for teachers | The PMES of DM 089, s. 2025, for SY 2025-2026 to SY 2027-2028 | | Teacher hiring | Older hiring orders, repealed by DO 019, s. 2022, DO 007, s. 2023 and DO 020, s. 2024 | DO 007, s. 2023 as amended by DO 021, s. 2024 (Teacher I); DO 020, s. 2024 (higher teaching positions); the Expanded Career Progression System (DO 024, s. 2025, as amended by DO 034, s. 2025). [Republic Act No. 12288](https://www.officialgazette.gov.ph/downloads/2025/09sep/20250912-RA-12288-FRM.pdf), approved September 12, 2025, put career progression into law; as of November 8, 2026, no DepEd order implements it | | Teachers' workload | Administrative tasks not yet removed from teachers' workload | DO 002, s. 2024 (administrative tasks to school heads and non-teaching staff) and DO 005, s. 2024 (six hours of teaching, two of ancillary tasks) | | School forms | No single list of the forms and reports teachers accomplish | DO 006, s. 2025: teachers' forms limited to the 75 items in its enclosures | | School calendar | Four quarters | Three terms from SY 2026-2027, with professional development in the End-of-Term Blocks (DO 009, s. 2026) | | Records committee | [DepEd Memorandum No. 105, s. 2022](https://www.deped.gov.ph/2022/11/09/november-9-2022-dm-105-s-2022-reconstitution-of-records-management-improvement-committee/) | DM 003, s. 2025 | | Enrollment records | [DepEd Order No. 03, s. 2018](https://www.deped.gov.ph/2018/01/26/do-03-s-2018-basic-education-enrollment-policy/) | DO 017, s. 2025: enrollment forms kept no longer than one year | | Fidelity bonds | Earlier Treasury circulars, which Treasury Circular No. 1-2026 repealed | Treasury Circular No. 1-2026: accountability not less than ₱5,001.00, processed mainly online | | Capitalization threshold | ₱15,000 (the figure DO 008 still prints for semi-expendable items) | ₱50,000 under COA Circular No. 2022-004; ask the division accountant how an item between the two will be recorded | | Documentary requirements | COA Circular No. 2023-004 | Suspended by COA Circular No. 2024-004, which reinstated COA Circular No. 2012-001 | | CSC HR framework | PRIME-HRM maturity levels and awards | PRIME-ESG governance levels (CSC Resolution No. 2600988; MC No. 11, s. 2026) | As of November 8, 2026, DepEd has not replaced DO 008, s. 2019, DO 029, s. 2019, DO 44, s. 2015 or the FMOM. ## What this means for school heads **A year of school operations.** The money runs by calendar year and the school by school year, so both calendars apply. Besides the monthly and quarterly reports in the table above: | When | What to do | Source | |---|---|---| | January | Start the new MOOE year; check that the school's PPMP is in the approved APP | DO 008, s. 2019, Sec. I.3; IRR, Sec. 7.8 | | By August 31 | Send SEF funding requests, backed by the SIP, to the district supervisor or SDS | Joint Circular No. 01, s. 2025, §6.8 | | Start of the school year | Report to the Local School Board on the state of education; submit the canteen's annual budget to the SDS | Joint Circular No. 01, s. 2025, §6.4.2; DO 8, s. 2007, item 6.7 | | End-of-Term Blocks | Professional development, at least 32 hours a year | DO 009, s. 2026, paragraph 21 | | Near the end of the school year | SBM self-assessment, feeding next year's plan | DO 007, s. 2024 | | By December 20 | Submit the Authority to Debit/Credit Account for the unexpended balance | DO 029, s. 2019, item 32.3 | | By December 31 | Liquidate the cash advance in full | DO 008, s. 2019, Sec. V.C.3.3 | **What a school head may and may not do.** - May approve purchase requests, awards and payments up to the allotment received; may not sit on the BAC that recommends them. - May accept donations for teacher development, facilities and instructional materials; must report them to the district supervisor and SDS (RA 9155, Sec. 7(E)(11)), and may not accept donations or sponsorships from "the tobacco, breast milk substitutes, and alcoholic beverage industries" ([DepEd Memorandum No. 027, s. 2026](https://www.deped.gov.ph/2026/05/05/may-5-2026-dm-027-s-2026-2026-brigada-eskwela-implementing-guidelines/), restating a standing prohibition). - May not assign financial, property, personnel or records work to teachers, or name teachers to the records committee. - May not deposit canteen income, PTA money or personal funds in the MOOE account, or canteen income in a personal account. - May not destroy any record, however old, without the National Archives' written authority. - May not release learners' personal information to third parties without consent unless the law requires it. **Records to keep.** The SIP, AIP, PPMP and the APP entry; every CDR with its vouchers, receipts and bank statements; bank reconciliations; transparency board postings; deeds of donation and acceptance; canteen books and reports; the records inventory and RMIC designation; IDPs, observation records and the HR plan. Planning and financial management serve PPSSH strands 1.2 (school planning and implementation) and 2.2, records strand 2.1, and staff strands 2.4 and 4.4 to 4.8 (performance management through rewards and recognition). [Domain 1](https://nash.com.ph/blog/ppssh-domain-1-leading-strategically), [Domain 2](https://nash.com.ph/blog/ppssh-domain-2-managing-school-operations) and [Domain 4](https://nash.com.ph/blog/ppssh-domain-4-developing-self-and-others) of the PPSSH series describe them. A newly designated school head can sequence all of this with [A New School Head's First 90 Days in DepEd](https://nash.com.ph/blog/new-school-head-first-90-days). ## 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 a non-implementing elementary school. On November 26, your Cash Disbursements Register shows that only 60% of the quarterly cash advance released in October has been spent, because a minor repair of two classroom ceilings, which is in your AIP and APP, was delayed. The repair can still be procured and finished by mid-December, and the balance covers it and December's electricity and water bills. A teacher proposes buying tablets now so that the money is not returned. The tablets are not in the APP. What is the most appropriate action? - **A.** Buy the tablets before year end through Direct Acquisition, since unspent MOOE goes back to the Treasury, and record them as school property. - **B.** Pay the December utility bills from the balance, and keep the rest unspent until the division advises on the delayed ceiling repair. - **C.** Pay the December utility bills from the remaining advance, submit the register on time, and move the ceiling repair to next year's school plan. - **D.** Procure the planned ceiling repair through its mode, pay the December utility bills, liquidate on time, and refund any balance at year end. **Answer and explanation** **Best answer: D.** Points: A = 0, B = 1, C = 2, D = 3. - **A (0 points, Prestructural).** No procurement may be undertaken outside the approved APP, so buying unplanned tablets to avoid a refund breaks the procurement rules, however useful the tablets are. - **B (1 point, Unistructural).** It pays what is due, but it leaves a planned and funded repair waiting for advice the school head can act on alone, so the money sits unused until it must be refunded. - **C (2 points, Multistructural).** It pays what is due and liquidates on time, but it drops a planned and funded repair that can still be procured and paid before December 31. - **D (3 points, Relational).** It completes a planned item through the proper mode, pays the school's bills, liquidates on time and returns what is left, which is how a cash advance is meant to close. **Why.** This aligns with Career Stage 2 expectations because indicator 2.2.2 asks the school head to manage procurement, disbursement and liquidation aligned with the school plan. School MOOE is valid for obligation from January 1 to December 31, and any remaining cash advance "must be liquidated in full and the unexpended balances be refunded" (DO 008, s. 2019, Secs. I.3 and V.C.3.3). The IRR of RA 12009 bars procurement outside the approved APP (Sec. 7.8), so the planned repair can be bought and the tablets cannot. The option that drops the repair pays and liquidates correctly but abandons a planned, funded activity that can still be done. *Indicator 2.2.2: Manage finances adhering to policies, guidelines and issuances in allocation, procurement, disbursement and liquidation aligned with the school plan.* *Sources: DepEd Order No. 008, s. 2019; Republic Act No. 12009 and its IRR.* ### Question 2 *Indicator 2.1.2, Records management. Career Stage 2, Situational, Moderate.* You are the school head of a large junior high school. Its only records custodian, an Administrative Assistant, will transfer to the division office in three weeks; two other non-teaching staff work in the school office. A Teacher III who is skilled with spreadsheets offers to take over the learner records, the school forms and the custodian's access to DepEd's online systems, and asks for the password now so that there is no gap. What is the most appropriate action? - **A.** Give the Teacher III the custodian's password and the records cabinet key now, so that learner records and school forms continue without a gap. - **B.** Designate one of the non-teaching staff as custodian and ask the division to set up their own system access, leaving the records inventory for later. - **C.** Ask the division to send a replacement custodian, and keep the records cabinet locked and the system access unused until one arrives. - **D.** Have the outgoing custodian inventory and turn over the records to a non-teaching staff member designated in writing, with their own system access. **Answer and explanation** **Best answer: D.** Points: A = 0, B = 2, C = 1, D = 3. - **A (0 points, Prestructural).** Records management is an administrative task that no longer belongs to teachers, and sharing a custodian's password opens learners' personal data to someone without authorized access. - **B (2 points, Multistructural).** It keeps the work with non-teaching staff and gives the new custodian proper access, but it skips the inventory and turnover that fix accountability for the records. - **C (1 point, Unistructural).** It protects the records from misuse, but it stops the school's records work, including requests and school forms, for an unknown period when staff are available. - **D (3 points, Relational).** It keeps the work with non-teaching staff, documents the designation, gives the new custodian access of their own, and uses an inventory and turnover so the records move with clear accountability. **Why.** This aligns with Career Stage 2 expectations because indicator 2.1.2 asks the school head to manage school data and information, including ICT, for efficient and effective operations. DO 002, s. 2024 gives records management to school heads and non-teaching personnel (Sec. V.A.1), and DM 003, s. 2025 bars teaching personnel from the school records committee (item 3) and charges the committee to "Conduct Records Inventory and proper turn-over of records in their custody" (item 2). Learner data is open to authorized personnel only, "on a need-to-know basis" (DO 017, s. 2025, Sec. X.B). The option that designates a new custodian without an inventory leaves no record of what was handed over. *Indicator 2.1.2: Manage school data and information using technology, including ICT, to ensure efficient and effective school operations.* *Sources: DepEd Order No. 002, s. 2024; DepEd Memorandum No. 003, s. 2025; DepEd Order No. 017, s. 2025; Republic Act No. 10173.* Nothing in this guide reproduces or predicts examination content. ## Frequently asked questions ### What does school operations mean in DepEd? It is the management of a school's money, purchases, plans and reports, records and staff, which RA 9155 assigns to the school head as "administrative manager" (Sec. 7(E)). In the PPSSH it is Domain 2, Managing School Operations and Resources, with six strands from records management to emerging opportunities and challenges. The detailed rules are in DO 008, s. 2019 and DO 029, s. 2019 on funds, RA 12009 on procurement, DO 44, s. 2015 on planning, RA 9470 and DM 003, s. 2025 on records, and DepEd's HR orders. ### Does a public school need a Work and Financial Plan? DepEd's signing rules define the WFP as an office's annual operational plan with monthly physical, obligation and disbursement plans, and for schools they pair it with the AIP: purchases follow "the approved WFP/Annual Implementation Plan and the APP" (DO 017, s. 2024, Annex A, items A and B). No DepEd order prescribes a separate WFP form for schools, and the FMOM calls the AIP the school operating budget (p. 127). If a division or program asks for a WFP, it should carry the same activities and amounts as the AIP and the PPMP. ### What is the difference between an allotment and an obligation? An allotment is the DBM's authorization to incur obligations up to a set amount out of an appropriation (FMOM, Glossary, p. 202). An obligation is the commitment itself, such as a signed purchase order, which "binds the government to the immediate or eventual payment of a sum of money" and may be made only within the allotment released (DO 008, s. 2019, Sec. IV.6). The unobligated allotment is what remains to be committed; the unpaid obligation is what has been committed but not yet paid. ### What reports does a school head submit for MOOE? The head of a non-implementing school submits the Cash Disbursements Register with paid vouchers, supporting documents and the bank statement to the SDO by the 5th of each month, keeps a monthly bank reconciliation, updates the transparency board every three months, and presents the School Report Card (DO 008, s. 2019, Secs. V.C.3.3 and VI.A; DO 029, s. 2019, items 25 and 32.2). An implementing school also prepares financial statements and budget and financial accountability reports for the division, COA and the DBM (FMOM, pp. 157 to 158). ### Can a school destroy old school forms and records? Not on its own authority. RA 9470 bars any government office from disposing of public records "except with the prior written authority" of the National Archives' executive director (Sec. 18), and the school records committee carries out the disposition program the National Archives approves (DM 003, s. 2025, item 2). DO 017, s. 2025 sets one year for enrollment forms and has them disposed of under DepEd's records rules (Sec. X.C). RA 9470 still requires the National Archives' prior written authority (Sec. 18), so the safe course is to include them in the school's disposal request. ## Sources **Laws** - [Republic Act No. 12288](https://www.officialgazette.gov.ph/downloads/2025/09sep/20250912-RA-12288-FRM.pdf), approved September 12, 2025 - [Republic Act No. 9155](https://www.officialgazette.gov.ph/2001/08/11/republic-act-no-9155/), Governance of Basic Education Act of 2001, August 11, 2001. Sec. 7(E). - [Republic Act No. 12009](https://lawphil.net/statutes/repacts/ra2024/ra_12009_2024.html), New Government Procurement Act, approved July 20, 2024. Secs. 3, 113 and 115. - [Implementing Rules and Regulations of RA 12009](https://www.gppb.gov.ph/ngpa-implementing-rules-and-regulations/), Government Procurement Policy Board Resolution No. 02-2025, effective February 25, 2025. Secs. 7.7 to 7.9, 10.1, 32.1, 34.1, 34.3, 39.1, 40, 41.2.5, 42.1(k), 81.1 and 92. - [Presidential Decree No. 1445](https://lawphil.net/statutes/presdecs/pd1978/pd_1445_1978.html), Government Auditing Code of the Philippines, June 11, 1978. Secs. 4, 65, 89, 101, 103, 105 and 124. - [Republic Act No. 6713](https://lawphil.net/statutes/repacts/ra1989/ra_6713_1989.html), Code of Conduct and Ethical Standards for Public Officials and Employees, February 20, 1989. Sec. 7. - [Republic Act No. 9470](https://lawphil.net/statutes/repacts/ra2007/ra_9470_2007.html), National Archives of the Philippines Act of 2007, May 21, 2007. Secs. 4(z) and 18. - [Republic Act No. 10173](https://lawphil.net/statutes/repacts/ra2012/ra_10173_2012.html), Data Privacy Act of 2012, August 15, 2012. Secs. 3(l) and 16. - [Republic Act No. 11032](https://lawphil.net/statutes/repacts/ra2018/ra_11032_2018.html), Ease of Doing Business and Efficient Government Service Delivery Act of 2018, May 28, 2018, amending RA 9485. RA 9485 as amended, Sec. 9. - [Republic Act No. 7160](https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html), Local Government Code of 1991, October 10, 1991. Secs. 235 and 272. - [General Appropriations Act, FY 2026](https://www.dbm.gov.ph/index.php/2026/general-appropriations-act-gaa-fy-2026), General Provisions, Sec. 5. **DepEd orders** - [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. - [DepEd Order No. 015, s. 2026](https://www.deped.gov.ph/2026/06/04/june-4-2026-do-015-s-2026-revised-guidelines-on-classroom-assessment-grading-system-and-awards-and-recognition-for-the-k-to-12-basic-education-program/), Revised Guidelines on Classroom Assessment, Grading System, and Awards and Recognition for the K to 12 Basic Education Program, June 4, 2026. Item 61. - [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. Paragraph 21. - [DepEd Order No. 024, s. 2025](https://www.deped.gov.ph/2025/08/28/august-28-2025-do-024-s-2025-guidelines-on-the-implementation-of-the-expanded-career-progression-system-for-teachers-and-school-heads-in-the-department-of-education/), Guidelines on the Implementation of the Expanded Career Progression System for Teachers and School Heads in the Department of Education, August 28, 2025. - [DepEd Order No. 017, s. 2025](https://www.deped.gov.ph/2025/06/13/june-13-2025-do-017-s-2025-revised-basic-education-enrollment-policy/), Revised Basic Education Enrollment Policy, June 13, 2025. Secs. X.B and X.C. - [DepEd Order No. 006, s. 2025](https://www.deped.gov.ph/2025/03/20/march-20-2025-do-006-s-2025-guidelines-on-the-streamlining-of-school-forms-and-reports-accomplished-by-teachers/), Guidelines on the Streamlining of School Forms and Reports Accomplished by Teachers, March 20, 2025. Enclosures 1 to 3. - [DepEd Order No. 021, s. 2024](https://www.deped.gov.ph/2024/12/23/december-23-2024-do-021-s-2024-amendments-to-deped-order-no-007-s-2023-guidelines-on-recruitment-selection-and-appointment-in-the-department-of-education/), Amendments to DepEd Order No. 007, s. 2023, December 23, 2024. Paragraph 17. - [DepEd Order No. 020, s. 2024](https://www.deped.gov.ph/2024/12/21/december-20-2024-do-020-s-2024-guidelines-on-the-recruitment-selection-and-appointment-to-higher-teaching-positions/), Guidelines on the Recruitment, Selection, and Appointment to Higher Teaching Positions, December 20, 2024 - [DepEd Order No. 034, s. 2025](https://www.deped.gov.ph/2025/10/14/october-14-2025-do-034-s-2025-amendments-and-clarifications-to-deped-order-no-024-s-2025-guidelines-on-the-implementation-of-the-expanded-career-progression-system-for-teachers-and-s/), Amendments and Clarifications to DepEd Order No. 024, s. 2025, October 14, 2025 - [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 - Earlier rules named in the changes table: [DepEd Order No. 83, s. 2012](https://www.deped.gov.ph/2012/11/29/do-83-s-2012-implementing-guidelines-on-the-revised-school-based-management-sbm-framework-assessment-process-and-tool-apat/); [DepEd Order No. 03, s. 2018](https://www.deped.gov.ph/2018/01/26/do-03-s-2018-basic-education-enrollment-policy/); [DepEd Memorandum No. 105, s. 2022](https://www.deped.gov.ph/2022/11/09/november-9-2022-dm-105-s-2022-reconstitution-of-records-management-improvement-committee/) - [DepEd Order No. 017, s. 2024](https://www.deped.gov.ph/2024/12/04/december-4-2024-do-017-s-2024-amendment-to-the-provisions-of-deped-order-no-001-s-2023-on-signing-authorities-for-financial-matters-in-the-department-of-education/), Amendment to the Provisions of DepEd Order No. 001, s. 2023 on Signing Authorities for Financial Matters in the Department of Education, December 4, 2024. Annex A, items A, B, C and I. - [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/), Policy Guidelines on the Implementation of the Revised School-Based Management (SBM) System, May 16, 2024. - [DepEd Order No. 005, s. 2024](https://www.deped.gov.ph/2024/04/29/april-29-2024-do-005-s-2024-rationalization-of-teachers-workload-in-public-schools-and-payment-of-teaching-overload/), Rationalization of Teachers' Workload in Public Schools and Payment of Teaching Overload, April 29, 2024. Secs. III.j and V.A. - [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. Secs. V.A.1 and IX. - [DepEd Order No. 007, s. 2023](https://www.deped.gov.ph/2023/03/23/march-22-2023-do-007-s-2023-guidelines-on-recruitment-selection-and-appointment-in-the-department-of-education/), Guidelines on Recruitment, Selection, and Appointment in the Department of Education, March 22, 2023. - [DepEd Order No. 001, s. 2023](https://www.deped.gov.ph/2023/01/10/january-9-2023-do-001-s-2023-revised-designation-of-undersecretaries-and-assistant-secretaries-to-their-strands-and-functional-areas-of-responsibilities-and-revised-signing-authorities/), Revised Designation of Undersecretaries and Assistant Secretaries to Their Strands and Functional Areas of Responsibilities and Revised Signing Authorities, January 9, 2023. Annex C. - [DepEd Order No. 013, s. 2022](https://www.deped.gov.ph/2022/03/18/march-18-2022-do-013-s-2022-omnibus-guidelines-on-the-regulation-of-operations-of-the-parent-teacher-associations/), Omnibus Guidelines on the Regulation of Operations of Parent-Teacher Associations, March 18, 2022. Sec. 27.1. - [DepEd Order No. 019, s. 2022](https://www.deped.gov.ph/2022/04/22/april-22-2022-do-019-s-2022-the-department-of-education-merit-selection-plan/), The Department of Education Merit Selection Plan, April 22, 2022. - [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/), National Adoption and Implementation of the Philippine Professional Standards for School Heads, September 7, 2020. Domain 2 and its indicators. - [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, October 17, 2019. Items 16 to 22, 25, 27 to 29, 32 and 33. - [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, May 2, 2019. Secs. I, IV, V, VI and VIII; Annex 1. - [DepEd Order No. 11, s. 2018](https://www.deped.gov.ph/2018/03/07/do-11-s-2018-guidelines-on-the-preparation-and-checking-of-school-forms/), Guidelines on the Preparation and Checking of School Forms, March 7, 2018. Secs. V.A and V.C. - [DepEd Order No. 58, s. 2017](https://www.deped.gov.ph/2017/11/27/do-58-s-2017-adoption-of-new-school-forms-for-kindergarten-senior-high-school-alternative-learning-system-health-and-nutrition-and-standardization-of-permanent-records-3/), Adoption of New School Forms for Kindergarten, Senior High School, Alternative Learning System, Health and Nutrition, and Standardization of Permanent Records, November 27, 2017. Sec. IV.D. - [DepEd Order No. 48, s. 2017](https://www.deped.gov.ph/2017/08/25/do-48-s-2017-policy-and-procedural-guidelines-on-the-certification-authentication-and-verification-of-basic-education-school-records/), Policy and Procedural Guidelines on the Certification, Authentication and Verification of Basic Education School Records, August 25, 2017. Sec. V. - [DepEd Order No. 60, s. 2016](https://www.deped.gov.ph/2016/09/02/do-60-s-2016-implementation-of-the-financial-management-operations-manual-and-orientation-of-deped-financial-management-staff-at-the-regional-division-and-school-levels/), Implementation of the Financial Management Operations Manual and Orientation of DepEd Financial Management Staff at the Regional, Division and School Levels, September 2, 2016; and the Financial Management Operations Manual, pp. 18, 24, 34 to 35, 59, 61, 126 to 128, 156 to 158 and Glossary, pp. 202 to 215. - [DepEd Order No. 35, s. 2016](https://www.deped.gov.ph/2016/06/07/do-35-s-2016-the-learning-action-cell-as-a-k-to-12-basic-education-program-school-based-continuing-professional-development-strategy-for-the-improvement-of-teaching-and-learning/), The Learning Action Cell as a K to 12 Basic Education Program School-Based Continuing Professional Development Strategy for the Improvement of Teaching and Learning, June 7, 2016. - [DepEd Order No. 54, s. 2016](https://www.deped.gov.ph/2016/06/30/do-54-s-2016-guidelines-on-the-request-and-transfer-of-learners-school-records/), Guidelines on the Request and Transfer of Learner's School Records, June 30, 2016. - [DepEd Order No. 24, s. 2016](https://www.deped.gov.ph/2016/04/25/do-24-s-2016-guidelines-on-accepting-donations-and-on-processing-applications-for-the-availment-of-tax-incentives-by-private-donor-partners-supporting-the-k-to-12-program/), Guidelines on Accepting Donations and on Processing Applications for the Availment of Tax Incentives by Private Donor-Partners Supporting the K to 12 Program, April 25, 2016. - [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/), Guidelines on the Enhanced School Improvement Planning (SIP) Process and the School Report Card (SRC), September 29, 2015. Enclosure, Parts A and B. - [DepEd Order No. 40, s. 2015](https://www.deped.gov.ph/2015/08/28/do-40-s-2015-guidelines-on-k-to-12-partnerships/), Guidelines on K to 12 Partnerships, August 28, 2015. - [DepEd Order No. 2, s. 2015](https://www.deped.gov.ph/2015/02/06/do-2-s-2015-guidelines-on-the-establishment-and-implementation-of-the-results-based-performance-management-system-rpms-in-the-department-of-education/), Guidelines on the Establishment and Implementation of the Results-Based Performance Management System (RPMS) in the Department of Education, February 6, 2015. - [DepEd Order No. 4, s. 2014](https://www.deped.gov.ph/2014/01/30/do-4-s-2014-adoption-of-the-modified-school-forms-sfs-for-public-elementary-and-secondary-schools-eeffective-end-of-school-year-2013-2014/), Adoption of the Modified School Forms (SFs) for Public Elementary and Secondary Schools Effective End of School Year 2013-2014, January 30, 2014. - [DepEd Order No. 82, s. 2011](https://www.deped.gov.ph/2011/10/24/do-82-s-2011-guidelines-on-the-proper-recording-of-all-donated-properties/), Guidelines on the Proper Recording of All Donated Properties, October 24, 2011. - [DepEd Order No. 32, s. 2011](https://www.deped.gov.ph/2011/03/31/do-32-s-2011-policies-and-guidelines-on-training-and-development-td-programs-and-activities/), Policies and Guidelines on Training and Development (T&D) Programs and Activities, March 31, 2011. Paragraph 2.d. - [DepEd Order No. 98, s. 2009](https://www.deped.gov.ph/2009/09/18/do-98-s-2009-implementation-of-administrative-service-operations-manuals/), Implementation of Administrative Service Operations Manuals, September 18, 2009. Item 1. - [DepEd Order No. 78, s. 2007](https://www.deped.gov.ph/2007/11/26/do-78-s-2007-strengthening-the-program-on-awards-and-incentives-for-service-excellence-praise-of-the-department-of-education/), Strengthening the Program on Awards and Incentives for Service Excellence (PRAISE) of the Department of Education, November 26, 2007. - [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. Items 5.3.2, 5.4.2, 5.4.3, 6.6 and 6.7. - [DepEd Order No. 9, s. 2002](https://www.deped.gov.ph/2002/03/05/do-9-s-2002-establishing-the-program-on-awards-and-incentives-for-service-excellence-praise-in-the-department-of-education/), Establishing the Program on Awards and Incentives for Service Excellence (PRAISE) in the Department of Education, March 5, 2002. Items 1.4 and 1.5. **DepEd memoranda and other DepEd documents** - [DepEd Memorandum No. 089, s. 2025](https://www.deped.gov.ph/2025/10/01/october-1-2025-dm-089-s-2025-guidelines-on-the-multi-year-performance-management-and-evaluation-system-for-teachers-from-school-years-2025-2026-to-2027-2028/), Guidelines on the Multi-Year Performance Management and Evaluation System for Teachers from School Years 2025-2026 to 2027-2028, October 1, 2025. Paragraphs 17, 41 and 89. - [DepEd Memorandum No. 027, s. 2026](https://www.deped.gov.ph/2026/05/05/may-5-2026-dm-027-s-2026-2026-brigada-eskwela-implementing-guidelines/), 2026 Brigada Eskwela Implementing Guidelines, May 5, 2026. - [DepEd Memorandum No. 003, s. 2025](https://www.deped.gov.ph/2025/01/06/january-6-2025-dm-003-s-2025-reconstitution-of-records-management-improvement-committee/), Reconstitution of Records Management Improvement Committee, January 6, 2025. Items 2 and 3. - [DepEd School MOOE Allocation FY 2026](https://www.deped.gov.ph/transparency/deped-school-mooe-allocation-fy-2026/), implementing and non-implementing unit tags. **Joint circulars and other issuances** - [DepEd-DBM-DILG-DOF Joint Circular No. 01, s. 2025](https://www.deped.gov.ph/2026/03/03/deped-dbm-dilg-joint-memorandum-circular-no-01-s-2025-omnibus-guidelines-on-the-use-of-the-special-education-fund-sef/), Omnibus Guidelines on the Use of the Special Education Fund (SEF), December 3, 2025. §§6.3.1, 6.4.2, 6.8 and 7.1; Annex C. - Bureau of the Treasury, [Treasury Circular No. 1-2026](https://www.treasury.gov.ph/wp-content/uploads/2026/01/TC-No.-1-2026.pdf), January 22, 2026, on fidelity bonds. Secs. 5.1, 7.0 and 8.2. - Commission on Audit Circular No. 2012-001, on documentary requirements; [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. 2024-004](https://www.coa.gov.ph/wpfd_file/coa-circular-no-2024-004-march-14-2024/), suspending COA Circular No. 2023-004. - Civil Service Commission Resolution No. 2600988, July 29, 2026, and [Memorandum Circular No. 11, s. 2026](https://www.csc.gov.ph/downloads/memorandum-circulars/category/600-mc-no-11-s-2026), August 17, 2026, adopting PRIME-ESG. Annex B, Sec. 17. *Written by Mark Anthony Llego for NASH Reviewer. Illustrations by Mark Anthony Llego; they may be reused only with written permission from support@nash.com.ph. Sources: RA 9155, RA 12009 and its IRR, PD 1445, RA 9470, RA 10173, DO 008, s. 2019, DO 029, s. 2019, DO 017, s. 2024, DO 44, s. 2015, DO 002, s. 2024, DO 005, s. 2024, DM 003, s. 2025, DM 089, s. 2025, Joint Circular No. 01, s. 2025 and the DepEd Financial Management Operations Manual.* --- © 2026 Mark Anthony Llego, NASH Reviewer. All rights reserved. You may quote up to 100 words from this article with the author's name, its title and a link. In research, cite it as: Llego, M. A. (2026, November 8). *DepEd School Operations: Funds, Procurement, Records, HR*. NASH Reviewer. https://nash.com.ph/blog/deped-school-operations-guide. Any other reuse of the article, its charts or its data needs written permission: email support@nash.com.ph. Terms of Service: https://nash.com.ph/terms#website-content-and-data