# New MOOE Normative Formula: How to Compute School MOOE

School MOOE is now a fixed amount for the school's offering plus an amount per learner. The FY 2026 equations, a calculator, the 3% floor and the old formula.

This is the Markdown copy of [New MOOE Normative Formula: How to Compute School MOOE](https://nash.com.ph/blog/school-mooe-normative-formula), an article on the NASH Reviewer Blog by Mark Anthony Llego, published Nov 12, 2026, updated Nov 12, 2026. Topics: School leadership, Aspiring school heads, DepEd data. NASH Reviewer is an independent practice platform not affiliated with DepEd, BHROD, or NEAP.

A public school's Maintenance and Other Operating Expenses (MOOE) allocation is now computed from two things: a fixed amount set by the school's curricular offering, and an amount for every learner enrolled. For a purely elementary school in fiscal year (FY) 2026 the equation is PHP 580,573 plus PHP 1,110 for each learner. An elementary school of 300 learners therefore receives PHP 914,000 for the year.

This is the normative formula, which the Department of Education (DepEd) calls the Simplified Normative Funding Formula (SNFF). It replaced the Boncodin formula of 2013, which counted teachers, classrooms and graduating learners as well. The Department of Budget and Management (DBM) approved it in part for FY 2025 and in full for FY 2026 (EDCOM II Final Report, p. 363).

DepEd has published the form of the formula but, as of November 12, 2026, not its amounts: no DepEd order or memorandum prints them. The six equations below are the ones that reproduce [DepEd's School MOOE allocation list for FY 2026](https://www.deped.gov.ph/transparency/deped-school-mooe-allocation-fy-2026/) from each school's enrollment. With the 3% floor described below, they give the exact listed amount for 45,578 of 45,770 schools, or 99.6%. What the money may be spent on has not changed. That is still [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/), covered in the [guide to school MOOE](https://nash.com.ph/blog/deped-school-mooe).

## Key findings

- **Two parts replaced five.** School MOOE is a fixed amount plus an amount per learner, which DepEd calls the fixed coefficient and the enrollment coefficient. Teachers, classrooms and graduating learners are no longer counted (DepEd Philippines, official Facebook page; Laguda et al., 2025, p. 38; EDCOM II Year Two Report, p. 357).
- **There are six equations, one for each curricular offering.** A purely elementary school gets PHP 580,573 plus PHP 1,110 per learner in FY 2026; a purely junior high school, PHP 580,055 plus PHP 1,715; a stand-alone senior high school, PHP 680,566 plus PHP 1,797 (DepEd, School MOOE Allocation, FY 2026, with DepEd enrollment data for SY 2024-2025).
- **FY 2026 uses the enrollment of School Year (SY) 2024-2025.** FY 2025 used SY 2023-2024. In both years the count was the one from the school year that ended before the budget year began (DepEd, School MOOE Allocation, FY 2025 and FY 2026, with DepEd enrollment data).
- **Almost no school's level falls behind.** In the FY 2026 list each level's amount is the higher of the equation and its FY 2025 amount plus 3%, in all but 20 schools. The floor decided the amount of 4,030 schools, most of them schools with senior high (DepEd, School MOOE Allocation, FY 2025 and FY 2026).
- **FY 2025 was a partial step.** The DBM approved 85% of the proposed fixed cost and 50% of the proposed enrollment cost: PHP 471,450 plus PHP 813 per learner for a purely elementary school (Laguda et al., 2025, p. 38; EDCOM II Final Report, p. 363).
- **Small schools gain the most.** The fixed amount is the same for every school with the same offering, so an elementary school of 100 learners gets PHP 6,920 per learner and one of 1,000 learners gets PHP 1,691 (computed from the FY 2026 equation for a purely elementary school).
- **The formula counts learners and nothing else.** Remoteness, the income class of the local government and special curricular programs are not in it. EDCOM II's National Education Plan asks DepEd to add such measures by 2026 (National Education Plan, Recommendation 6.2.1, p. 97, and its timeline, p. 103).

## What the new normative formula is

A normative formula starts from what a school needs to run, not from what it received before. The Asian Development Bank (ADB) team that built it, led by Dr. Geoffrey Ducanes, "first developed a formula for a normative school MOOE, which is computed based on the current minimum service standards of DepEd". That first formula had 27 variables that influence the cost of running a school. Regression analysis, relating the normative MOOE to curricular offering and number of students, then simplified it "into seven simple equations with a fixed cost coefficient and a variable cost coefficient". One equation combines all curricular offerings and six are specific to each offering (EDCOM II Year Two Report, p. 357).

The work began with a survey. A memorandum of the Office of the Undersecretary for Finance dated January 29, 2024 (OUF-2024-0045) announced the "review and formulation of new normative funding formula" for school MOOE "to determine a more sufficient allocation for each school". It asked school heads and school finance staff to report their actual operating expenses by item (water, electricity, internet and telephone, supplies, travel, training, repairs, and security or utility workers), whatever the source of funds, on or before February 14, 2024. Regional offices passed it on, among them the [National Capital Region](https://depedncr.com.ph/wp-content/uploads/2024/02/RM-No.-115-s.-2024-Review-and-Formulation-of-New-Normative-Funding-Formulation-for-the-School-Maintenance-and-other-Operating-Expenses.pdf) and [Region VIII](https://region8.deped.gov.ph/2024/02/13/february-12-2024-rm-147-s-2024-review-and-formulation-of-new-normative-funding-formula-for-the-school-maintenance-and-other-operating-expenses-smooe/). The formulas "are informed by cost estimates obtained from a survey of over 10,000 schools" (EDCOM II Year Two Report, p. 356).

DepEd described the result in two press releases in 2026. On [April 13, 2026](https://www.deped.gov.ph/2026/04/13/angara-nagdagdag-ng-pondo-para-palakasin-ang-classroom-resources/) it said of the SNFF: "gagamitin ang enrollment at basic school data upang matukoy ang minimum na budget na kailangan ng isang paaralan para maabot ang minimum service standards" (enrollment and basic school data will be used to set the minimum budget a school needs to reach the minimum service standards). On [September 24, 2026](https://www.deped.gov.ph/2026/09/24/p61b-sa-operasyon-ng-public-school-inilaan-sa-2027-angara/) it said the formula recognizes differences in school size and operating requirements.

DepEd states the formula itself in the cards it posted on its [official Facebook page](https://www.facebook.com/DepartmentOfEducation.PH/posts/pfbid03emFN11YVcpubgJeXXQpikjRhS4WULB3b1mkNe1ohDSxhcmSScJEQ4BVm48aNVu1l) with the proposed 2027 budget:

**MOOE Budget = Fixed Coefficient + (Bilang ng Mag-aaral × Enrollment Coefficient)**

Bilang ng mag-aaral is the number of learners. The cards define the fixed coefficient as the "Base amount para sa mga batayang operasyon ng paaralan" (the base amount for a school's basic operations) and the enrollment coefficient as the "Multiplier na ginagamit sa bilang ng enrolled na mag-aaral" (the multiplier applied to the number of enrolled learners). Because the needs of each level differ, the coefficients are set by type of school: "Elementary School, Junior at Senior High School, at Integrated Schools". The cards name three bases for the allocation: school-level data (enrollment), minimum service standards, and the cost of MOOE-related items. They do not give the coefficients' values.

The fixed coefficient is the fixed amount in the tables below, and the enrollment coefficient the amount per learner. A school with more than one level has a separate amount per learner for each level.

## The formula it replaced: the Boncodin formula

Before 2013, "the school MOOE budget was computed solely based on enrollment given a per capita cost". The formula adopted in 2013 added "the number of teachers and classrooms managed by the school, the number of graduating or completing students, and a fixed amount corresponding to basic needs of a school" (DO 008, s. 2019, Enclosure, Sec. I, item 1). It is known as the Boncodin formula:

**School MOOE = fixed cost + (rate × classrooms) + (rate × teachers) + (rate × learners) + (rate × graduating learners)**

Its amounts as of 2024 were these (Laguda et al., 2025, p. 37, Tables 4 and 5):

| Part of the formula | Elementary school | Junior high school | Senior high school |
|---|---:|---:|---:|
| Fixed cost | PHP 117,600 | PHP 172,800 | PHP 172,800 |
| Per classroom | PHP 4,500 | PHP 7,200 | |
| Per teacher | PHP 6,000 | PHP 9,600 | |
| Every learner | PHP 300 | PHP 480 | PHP 2,076 |
| Every graduating learner | PHP 376 | PHP 300 | |

The EDCOM II Year Two Report sets out three problems with this formula, the last from the ADB's review (pp. 356-357):

- **It was out of date.** The formula "predates the K–12 reform program and is based on service standards and cost estimates that have since become outdated".
- **Its increases were not explained.** DepEd raised the fixed and variable amounts over the years, "but the justification for setting these levels was not documented".
- **It worked against crowded schools.** The formula "has a built-in bias against congested schools". Mean MOOE per elementary pupil was PHP 3,543 in schools with 25 or fewer pupils per classroom and PHP 1,437 in schools with more than 45. A school short of classrooms and teachers received less for the same learners, because classrooms and teachers were what the formula paid for.

[Boncodin vs. Normative Formula: School MOOE Compared](https://nash.com.ph/blog/boncodin-formula-vs-normative-mooe-formula) follows the old formula from its 2013 amounts to 2024, and works one school out under both formulas.

EDCOM II also found the amounts too small: schools spend "anywhere between 30%-70% of their MOOE on utility bills" (Laguda et al., 2025, p. 38). The Final Report gives the delay its own heading: eleven years "had passed before the Boncodin formula of 2013 for School MOOE was updated" (p. 362).

**Figure. The formula for an elementary school, year by year.** On the page, a figure steps through three budgets:

- **2013 to FY 2024 (Boncodin formula).** MOOE = PHP 117,600 + PHP 300 for every learner + PHP 6,000 for every teacher + PHP 4,500 for every classroom + PHP 376 for every graduating learner. Five parts, at the amounts in use in 2024. Teachers and classrooms are counted, so of two schools with the same enrollment, the one with more of both receives more. EDCOM II's sample elementary school received PHP 467,000. Source: Laguda et al. (2025), Tables 4 and 5; EDCOM II Final Report, Table 3.
- **FY 2025 (Partial normative formula).** MOOE = PHP 471,450 + PHP 813 for every learner. Two parts: 85% of the fixed cost and 50% of the cost per learner in the formula DepEd proposed. Teachers, classrooms and graduating learners are no longer counted. EDCOM II's sample elementary school received PHP 732,000. Source: Laguda et al. (2025), p. 38; EDCOM II Final Report, p. 363 and Table 3.
- **FY 2026 (Full normative formula).** MOOE = PHP 580,573 + PHP 1,110 for every learner. The same two parts, both larger than in FY 2025: the fixed amount by 23%, the amount for every learner by 37%. EDCOM II's sample elementary school received PHP 904,000. Source: DepEd, School MOOE Allocation, FY 2026; EDCOM II Final Report, p. 363 and Table 3.

## The FY 2025 partial formula

The DBM approved the new formulas "beginning with a partial implementation in FY 2025" (EDCOM II Year Two Report, p. 358). The parameters were "85% on fixed cost and 50% on enrollment cost" (EDCOM II Final Report, p. 363). The table gives the formula as DepEd proposed it and as the DBM approved it for FY 2025, from EDCOM II's briefer on school MOOE of October 15, 2024 (Laguda et al., 2025, p. 38). Amounts are in pesos; the columns ES, JHS and SHS are the amounts per elementary, junior high and senior high learner.

| Curricular offering | Proposed: fixed cost | ES | JHS | SHS | Approved for FY 2025: fixed cost (85%) | ES (50%) | JHS (50%) | SHS (50%) |
|---|---:|---:|---:|---:|---:|---:|---:|---:|
| Purely ES | 554,647 | 1,626 | | | 471,450 | 813 | | |
| Purely JHS | 531,265 | | 2,199 | | 451,575 | | 1,100 | |
| Purely SHS | 615,085 | | | 2,222 | 522,822 | | | 1,111 |
| All Offering | 824,263 | 1,581 | 2,237 | 2,464 | 700,624 | 791 | 1,119 | 1,232 |
| ES and JHS | 708,222 | 1,571 | 2,255 | | 601,989 | 786 | 1,128 | |
| JHS with SHS | 698,346 | | 2,186 | 2,326 | 593,594 | | 1,093 | 1,163 |

Even at partial strength, the formula raised the school MOOE budget in the FY 2025 National Expenditure Program by 32.1%, or PHP 12.1 billion over FY 2024's PHP 37.6 billion (EDCOM II Year Two Report, p. 358).

For purely elementary schools, DepEd's allocation list for FY 2025 follows the approved column. Of the 34,734 such schools on it, 34,413 received exactly PHP 471,450 plus PHP 813 for each learner enrolled in SY 2023-2024, rounded to the nearest PHP 1,000. Almost all the rest received their FY 2024 amount plus 3%, which was higher. The two rules together account for 34,720 of the 34,734 schools. The approved amounts do not reproduce the list's columns for stand-alone senior high schools or for schools with more than one level.

## The FY 2026 formula: six equations

For the FY 2026 budget proposal, "the DBM has finally approved a full normative formula with 100% increases for both the fixed and enrollment costs" (EDCOM II Final Report, p. 363). DepEd's allocation list for FY 2026, which covers 45,801 schools and PHP 59.35 billion, follows six equations. Amounts are in pesos.

| Curricular offering | Fixed amount | Per elementary learner | Per junior high learner | Per senior high learner |
|---|---:|---:|---:|---:|
| Purely ES (elementary school) | 580,573 | 1,110 | | |
| Purely JHS (junior high school) | 580,055 | | 1,715 | |
| Purely SHS (stand-alone senior high school) | 680,566 | | | 1,797 |
| ES and JHS (elementary with junior high) | 713,198 | 786 | 2,198 | |
| JHS with SHS (junior high with senior high) | 722,661 | | 1,701 | 1,909 |
| All Offering (Kindergarten to Grade 12) | 810,032 | 1,082 | 1,705 | 2,108 |

> **Important**
>
> DepEd has not published these amounts in an issuance. They are the amounts that reproduce its FY 2026 list from each school's SY 2024-2025 enrollment. The list is rounded to the nearest PHP 1,000, so the amounts per learner are exact and each fixed amount is right to within about PHP 10. The official figure for a school is the one on DepEd's list and in the Schools Division Office's written notice.

### How DepEd's list applies the equations

Four rules turn an equation into the amount on the list.

1. **The school's curricular offering picks the equation.** For nearly every school that is the set of levels with learners: a school with only elementary learners is Purely ES, one with elementary and junior high learners is ES and JHS, and so on. A school listed with a level that had no learners in SY 2024-2025 still receives that level's share of the fixed amount.
2. **The enrollment is that of SY 2024-2025.** The FY 2026 list matches DepEd's enrollment data for that school year, not for SY 2025-2026.
3. **Each level has its own column.** The list shows an ES, a JHS and an SHS amount for every school. A school with more than one level has its fixed amount divided among its levels in proportion to their number of grade levels: seven for elementary (Kindergarten to Grade 6), four for junior high and two for senior high. In an ES and JHS school, 7/11 of the fixed amount goes to the ES column and 4/11 to the JHS column.
4. **Each column is checked against a floor, then rounded.** A column is the higher of the equation's amount and the same column in FY 2025 plus 3%. It is then rounded to the nearest PHP 1,000. The school's allocation is the sum of its columns.

### How closely the equations match the list

The table counts the 45,770 schools on the FY 2026 list that have SY 2024-2025 enrollment data, by the levels the list gives each an amount for. A school counts as matched only when every one of its columns equals the computed amount exactly.

| Curricular offering | Schools | Matched by the equation alone | Matched with the 3% floor | Schools where the floor decided a column |
|---|---:|---:|---:|---:|
| Purely ES | 35,022 | 35,000 (99.9%) | 35,021 (all but one) | 22 (0.1%) |
| Purely JHS | 1,368 | 1,307 (95.5%) | 1,367 (99.9%) | 60 (4.4%) |
| Purely SHS | 261 | 146 (55.9%) | 261 (100%) | 115 (44.1%) |
| ES and JHS | 1,689 | 1,235 (73.1%) | 1,528 (90.5%) | 295 (17.5%) |
| JHS with SHS | 6,597 | 3,607 (54.7%) | 6,577 (99.7%) | 2,986 (45.3%) |
| All Offering | 833 | 273 (32.8%) | 824 (98.9%) | 552 (66.3%) |
| All six | 45,770 | 41,568 (90.8%) | 45,578 (99.6%) | 4,030 (8.8%) |

Some schools are outside the equations. The 12 schools named regional science high schools, and a few other science and special schools, receive far more than any equation gives. The two schools with elementary and senior high learners but no junior high are funded on the All Offering equation.

### FY 2026 is not the 2024 proposal

The FY 2026 amounts differ from the "proposed" column of the October 2024 table. For a school with one level, the fixed amount is higher than proposed and the amount per learner is lower.

| Curricular offering | Proposed in 2024 | FY 2026 list | Fixed amount | Amount per learner |
|---|---|---|---:|---:|
| Purely ES | 554,647 + 1,626 per learner | 580,573 + 1,110 per learner | 4.7% higher | 31.7% lower |
| Purely JHS | 531,265 + 2,199 per learner | 580,055 + 1,715 per learner | 9.2% higher | 22.0% lower |
| Purely SHS | 615,085 + 2,222 per learner | 680,566 + 1,797 per learner | 10.6% higher | 19.1% lower |

An elementary school of 500 learners would receive PHP 1,368,000 under the proposed amounts. The FY 2026 list gives such a school PHP 1,136,000. Only an elementary school of about 50 learners or fewer receives as much as the proposal would have given it. DepEd has not published the reason for the difference.

## How to compute a school's MOOE, step by step

1. **Count the learners of each level** in the school year that ended before the budget year: SY 2024-2025 for FY 2026.
2. **Find the equation** for the levels the school offers.
3. **Take the fixed amount.**
4. **Multiply the learners of each level by that level's amount** and add the results to the fixed amount. This is the formula amount.
5. **Check the floor.** For each level, compare the level's share of the formula amount with last year's amount for that level plus 3%, and keep the higher.
6. **Round each level to the nearest PHP 1,000** and add the levels.

**Calculator.** On the page, a calculator works out a school's FY 2026 MOOE from its learners by level. The levels with learners decide which of six equations applies; in DepEd's FY 2026 list each level's amount is then almost always at least its FY 2025 amount plus 3%, and is rounded to the nearest PHP 1,000. The equations:

- Elementary school (Purely ES): MOOE = 580,573 + 1,110 × elementary learners
- Junior high school (Purely JHS): MOOE = 580,055 + 1,715 × junior high learners
- Stand-alone senior high school (Purely SHS): MOOE = 680,566 + 1,797 × senior high learners
- Elementary with junior high (ES and JHS): MOOE = 713,198 + 786 × elementary learners + 2,198 × junior high learners
- Junior high with senior high (JHS with SHS): MOOE = 722,661 + 1,701 × junior high learners + 1,909 × senior high learners
- Kindergarten to Grade 12 (All Offering): MOOE = 810,032 + 1,082 × elementary learners + 1,705 × junior high learners + 2,108 × senior high learners

For an elementary school of 300 learners:

- Fixed amount: PHP 580,573
- Elementary learners (300 × PHP 1,110): PHP 333,000
- Formula amount: PHP 913,573
- Allocation, to the nearest PHP 1,000: PHP 914,000, or PHP 3,047 for each learner a year and PHP 76,167 a month

Other schools the calculator offers to try:

- Small elementary school (86 elementary learners): PHP 676,000
- Central elementary school (840 elementary learners): PHP 1,513,000
- Integrated school, K to 10 (352 elementary, 150 junior high learners): PHP 1,320,000
- National high school with SHS (1,164 junior high, 468 senior high learners): PHP 3,596,000
- Stand-alone senior high (508 senior high learners): PHP 1,593,000
- Integrated school, K to 12 (300 elementary, 130 junior high, 71 senior high learners): PHP 1,506,000

Five schools worked out the same way:

| School | Learners | Equation | Formula amount | Allocation | Per learner |
|---|---|---|---:|---:|---:|
| Small elementary school | 86 | 580,573 + (86 × 1,110) | PHP 676,033 | PHP 676,000 | PHP 7,860 |
| Central elementary school | 840 | 580,573 + (840 × 1,110) | PHP 1,512,973 | PHP 1,513,000 | PHP 1,801 |
| Integrated school, K to 10 | 352 elementary, 150 junior high | 713,198 + (352 × 786) + (150 × 2,198) | PHP 1,319,570 | PHP 1,320,000 | PHP 2,629 |
| National high school with senior high | 1,164 junior high, 468 senior high | 722,661 + (1,164 × 1,701) + (468 × 1,909) | PHP 3,596,037 | PHP 3,596,000 | PHP 2,203 |
| Stand-alone senior high school that had PHP 2,866,000 in FY 2025 | 986 | 680,566 + (986 × 1,797) | PHP 2,452,408 | PHP 2,952,000 | PHP 2,994 |

In the integrated school, the ES column is 7/11 of PHP 713,198 plus PHP 276,672, or PHP 730,525, which rounds to PHP 731,000. The JHS column is 4/11 of PHP 713,198 plus PHP 329,700, or PHP 589,045, which rounds to PHP 589,000. The two columns add up to PHP 1,320,000.

The last school shows the floor. Its equation gives PHP 2,452,408, but its FY 2025 amount plus 3% is PHP 2,951,980, so it receives PHP 2,952,000.

## Why small schools gain the most

The fixed amount does not depend on enrollment. A school of 50 learners and a school of 5,000 receive the same PHP 580,573 before a single learner is counted. The smaller the school, the larger that fixed amount is for each learner.

| Elementary school with | FY 2026 allocation | Per learner a year | Fixed amount's share | Same school under FY 2025's partial formula |
|---|---:|---:|---:|---:|
| 50 learners | PHP 636,000 | PHP 12,720 | 91% | PHP 512,000 |
| 100 learners | PHP 692,000 | PHP 6,920 | 84% | PHP 553,000 |
| 179 learners | PHP 779,000 | PHP 4,352 | 75% | PHP 617,000 |
| 300 learners | PHP 914,000 | PHP 3,047 | 64% | PHP 715,000 |
| 500 learners | PHP 1,136,000 | PHP 2,272 | 51% | PHP 878,000 |
| 1,000 learners | PHP 1,691,000 | PHP 1,691 | 34% | PHP 1,284,000 |
| 2,000 learners | PHP 2,801,000 | PHP 1,401 | 21% | PHP 2,097,000 |
| 5,000 learners | PHP 6,131,000 | PHP 1,226 | 9% | PHP 4,536,000 |

The typical school is small. Purely elementary schools are 35,022 of the 45,770 schools counted above, about three in four, and their median enrollment in SY 2024-2025 was 179 learners. Nearly a quarter of them (24.2%) had 100 learners or fewer. For such a school the fixed amount is most of the budget, and gaining or losing a few learners changes the allocation little: ten more elementary learners add PHP 11,100 a year.

This reverses the old formula's bias. Under the Boncodin formula a school received more for having more classrooms and teachers, so the best-provided schools received the most per learner. Under the normative formula a school's classrooms and teachers do not enter the computation at all. Leading a small school has its own demands, set out in the [guide to small and multigrade schools](https://nash.com.ph/blog/small-multigrade-school-leadership).

## The 3% floor: last year's amount plus 3%

A change of formula creates losers unless something protects them. Schools with senior high are the clearest case: for many of them the equation gives less than the school already had.

DepEd's lists show how this was handled. In FY 2026, a level's amount is at least the FY 2025 amount for that level plus 3% in all but 20 of the 45,045 schools on both lists, 13 of them in the Division of Mandaluyong. The FY 2025 list kept the same floor for elementary and junior high amounts, against FY 2024, but not for senior high: 1,782 of 7,291 senior high amounts were below it. In FY 2026 the floor decided at least one column in 4,030 schools, 8.8% of those counted. They are concentrated where senior high is offered: 44.1% of stand-alone senior high schools, 45.3% of junior high schools with senior high, and 66.3% of schools with all three levels. Among purely elementary schools the floor mattered in only 22 of 35,022.

Two of the sample schools in the EDCOM II Final Report show it (Table 3, p. 363). School I, a purely senior high school, went from PHP 2,866,000 in FY 2025 to PHP 2,952,000 in FY 2026, and School K, a junior high school with senior high, from PHP 2,535,000 to PHP 2,611,000. Each is an increase of 3%, to the nearest PHP 1,000.

Across the 45,045 schools on both lists, 45,025 received more in FY 2026 than in FY 2025 and 20 received less. The median increase was 24.9%.

For a school at the floor, the practical meaning is that enrollment is not yet what sets its budget. Its allocation grew by 3% in FY 2026, and will keep growing at that rate only if the floor is kept. DepEd has not stated the floor in an issuance. It is a description of the FY 2026 list, and of the elementary and junior high amounts in FY 2025, not a promise about FY 2027.

## Which enrollment count is used, and why it matters

FY 2026 allocations follow SY 2024-2025 enrollment, and FY 2025 allocations followed SY 2023-2024. In both years the budget rested on the enrollment of the school year that ended in the year before.

Three things follow for a school head.

- **Enrollment records are budget records.** Each elementary learner in the count is worth PHP 1,110 a year to a purely elementary school, each junior high learner PHP 1,715 to a purely junior high school, and each senior high learner PHP 1,797 to a stand-alone senior high school. A learner who is enrolled but missing from the school's official count costs the school that amount. The [guide to school records and school forms](https://nash.com.ph/blog/deped-school-records-cav-school-forms) covers the records behind the count.
- **Growth is funded late.** A school whose enrollment rises in SY 2025-2026 does not see the increase in its FY 2026 MOOE. A fast-growing school runs for a time on the budget of a smaller one, and its plan should say so.
- **The level matters, not only the total.** In an ES and JHS school, an elementary learner adds PHP 786 and a junior high learner PHP 2,198. A school that adds junior high changes equations: its fixed amount rises from PHP 580,573 to PHP 713,198, while its amount per elementary learner falls from PHP 1,110 to PHP 786.

Honest counting works in both directions. A count padded to raise an allocation is a false entry in an official record, and the school head who signs the school's reports answers for it.

## How much schools received, FY 2024 to FY 2027

DepEd's allocation lists total PHP 48.32 billion for 45,229 schools in FY 2025 and PHP 59.35 billion for 45,801 schools in FY 2026, an increase of 22.8%. [School MOOE Allocation by School, FY 2020 to FY 2026](https://nash.com.ph/blog/school-mooe-allocation-fy-2020-2026) follows the lists from FY 2020: the totals, the amount per learner by school size and region, and every school's amounts to download.

DepEd's April 13, 2026 release gives the average per learner:

| Level | 2024 | 2025 | 2026 |
|---|---:|---:|---:|
| Elementary | PHP 1,389 | PHP 2,140 | PHP 2,792 |
| Junior high school | PHP 1,844 | PHP 2,201 | PHP 2,631 |
| Senior high school | PHP 2,306 | PHP 2,784 | PHP 3,264 |

These averages include the fixed amount, which is why they are far above the amount per learner in the equations.

For FY 2027, the [National Expenditure Program](https://www.dbm.gov.ph/wp-content/uploads/NEP2027/DEPED/DEPED.pdf) proposes PHP 61.02 billion in MOOE for the operation of schools: PHP 36.23 billion for elementary, PHP 16.77 billion for junior high school and PHP 8.02 billion for senior high school (Volume I, pp. 391, 397 and 494). DepEd's release of September 24, 2026 compares the total with PHP 60.89 billion in 2026 and gives PHP 2,889 per elementary learner and PHP 2,831 per secondary learner. The program's special provisions for DepEd do not state the formula or its amounts, and DepEd has not published a school-by-school list or the equations for FY 2027. The program's figure is a proposal, and it includes about PHP 1.50 billion lodged in the Central Office, so it is larger than the sum of a school-by-school list.

The EDCOM II Final Report traces twelve medium-size schools through the three formulas (Table 3, p. 363):

| Curricular offering | Sample school | FY 2024 (Boncodin) | FY 2025 (partial normative) | FY 2026 (full normative) | Increase, 2024 to 2026 |
|---|---|---:|---:|---:|---:|
| Purely ES | School A | PHP 467,000 | PHP 732,000 | PHP 904,000 | 94% |
| Purely JHS | School B | PHP 798,000 | PHP 879,000 | PHP 1,271,000 | 59% |
| Purely SHS | School C | PHP 960,000 | PHP 1,228,000 | PHP 1,593,000 | 66% |
| ES and JHS | School D | PHP 809,000 | PHP 1,026,000 | PHP 1,315,000 | 63% |
| JHS with SHS | School E | PHP 1,182,000 | PHP 1,242,000 | PHP 1,608,000 | 36% |
| All Offering | School F | PHP 1,172,000 | PHP 1,328,000 | PHP 1,513,000 | 29% |
| Purely ES | School G | PHP 775,000 | PHP 1,141,000 | PHP 1,513,000 | 95% |
| Purely JHS | School H | PHP 812,000 | PHP 1,227,000 | PHP 1,861,000 | 129% |
| Purely SHS | School I | PHP 2,500,000 | PHP 2,866,000 | PHP 2,952,000 | 18% |
| ES and JHS | School J | PHP 1,070,000 | PHP 1,505,000 | PHP 1,951,000 | 82% |
| JHS with SHS | School K | PHP 2,348,000 | PHP 2,535,000 | PHP 2,611,000 | 11% |
| All Offering | School L | PHP 2,363,000 | PHP 2,380,000 | PHP 2,617,000 | 11% |

The two elementary schools nearly doubled. The four schools that combine senior high with other levels gained least, 11% to 36%. School A's FY 2026 amount is what the elementary equation gives a school of 291 learners: PHP 580,573 plus 291 × PHP 1,110 is PHP 903,583, which rounds to PHP 904,000. [Is the Philippines Spending Enough on Education?](https://nash.com.ph/blog/philippine-education-spending-edcom-ii) sets school MOOE within the whole education budget.

## What the formula still leaves out

The normative formula fixes the bias against crowded schools and raises almost every school's budget. It does not yet respond to need. In the FY 2026 list, two purely elementary schools with the same enrollment receive the same amount wherever they are: the equation gives the exact listed amount for 99.9% of them. [Does School MOOE Reach Poor and Last Mile Schools?](https://nash.com.ph/blog/school-mooe-poverty-last-mile-schools) measures the allocations against Last Mile status, income class and poverty.

EDCOM II names what is missing. The Boncodin formula distributed funds "without taking into account needs-based parameters (i.e., LGU income classification, special curricular program offerings, school remoteness)" (Final Report, p. 36). Its National Education Plan asks DepEd to "refine its recently implemented School MOOE formula to integrate equity-based measures and allocations, taking into account LGU income class, priority status (e.g., schools with SPED learners), and schools offering SCPs", with 2026 as the target year (Recommendation 6.2.1, target output 6.2.1.a, p. 97; timeline, p. 103). It also asks DepEd to include school-based Community Learning Centers of the Alternative Learning System in the normative computation in 2026. The [guide to the National Education Plan](https://nash.com.ph/blog/national-education-plan-2026-2035) covers these targets.

Other proposals are on the table:

- **A review of the standards behind the formula.** The Final Report calls for "a more comprehensive review of minimum service standards", since the current standards "may not adequately account for the distinct operational requirements of schools implementing special curricular programs" (p. 364).
- **A regular review of the formula itself.** The Final Report holds that "a one-time formula update is insufficient" and proposes a periodic review mechanism with DepEd, the DBM and the National Economic and Development Authority (p. 367).
- **Tiers and a floor for the smallest schools.** Laguda and co-authors suggest reviewing the fixed cost, "a possible tiering system based on school size", and "an appropriate floor amount for Last Mile schools" (p. 45).
- **Money for innovation, kept separate.** MOOE "is, by design, not a source of funding for innovation". One participant in EDCOM II's consultations said that after operating expenses "only P20,000 was left" for the projects in the School Improvement Plan (Laguda et al., 2025, p. 39).

Access is a separate problem. Only 2,679 of the 45,801 schools on the FY 2026 list are implementing units that receive their MOOE directly. The rest draw it from the Schools Division Office as cash advances; [Implementing Unit or Non-IU: How a School Gets Its MOOE](https://nash.com.ph/blog/deped-implementing-unit-schools) explains the two routes. [Shared governance under RA 9155](https://nash.com.ph/blog/ra-9155-shared-governance-decentralization) explains why that matters, and the [Local School Board and Special Education Fund guide](https://nash.com.ph/blog/local-school-board-special-education-fund) covers the local money that supplements MOOE.

## The rules for spending MOOE have not changed

The formula decides how much a school receives. It does not change what the money may buy or how it is accounted for. DO 008, s. 2019 still governs:

- MOOE funds the activities in the school's plan, supplies, utilities, minor repairs and semi-expendable items. It may not buy textbooks, other supplementary learning resources such as review materials, or school seats and teachers' tables and chairs, except furniture that the Central, Regional or Schools Division Office does not provide (Secs. IV, item 4, and V.D).
- The funds "shall be valid for release and obligation for one fiscal year: that is from January 1 to December 31" (Sec. I, item 3). The General Appropriations Act of the year sets the actual period: FY 2025 MOOE stayed valid until December 31, 2026 (Memorandum OUF-2026-2533, citing National Budget Circular No. 595, Sec. 3.3).
- The Finance Service posts every school's allocation on the DepEd website, and the Schools Division Office informs school heads without financial staff of their annual allocation in writing (Sec. V.C, items 1.2 and 2.1).
- The school posts the sources and uses of its funds on a transparency board updated every three months (Sec. VI.A, item 4).

A larger allocation is of no use unspent. On October 23, 2026, the Undersecretary for Finance reminded regions, divisions and schools that FY 2025 school MOOE carried over as continuing funds is valid only until December 31, 2026 (Memorandum OUF-2026-2533). As of September 15, 2026, PHP 896.88 million of the PHP 2.21 billion in continuing Operation of Schools MOOE was unobligated (59.48% obligated). PHP 459.26 million of that was held by the Central Office; the regions had obligated 75% of theirs, with PHP 437.62 million left. The memorandum cites DO 008, s. 2019 as the rule for using it. The [guide to school MOOE](https://nash.com.ph/blog/deped-school-mooe) covers allowable expenses, cash advances and liquidation, and the [guide to school procurement](https://nash.com.ph/blog/deped-school-procurement-ra-12009) covers buying under Republic Act No. 12009.

## What this means for school heads

**Compute your own figure, then check it.** Work out the allocation from your school's SY 2024-2025 enrollment and compare it with DepEd's list and the division's written notice. If the listed amount is higher than the equation gives, look at last year's amount: the floor is the likely reason. If it is lower, or the levels are wrong, raise it with the division's budget officer in writing, with your enrollment figures attached.

**Know which part of your budget moves.** The fixed amount will not change when enrollment does. Separate it in your planning from the part that follows learners. In a school of 179 learners, three-quarters of the allocation is fixed.

**Plan by the calendar year.** DO 008, s. 2019 treats MOOE as valid from January 1 to December 31, while the school year crosses two fiscal years. Plan to obligate it within the year, and treat any extension under the budget law as a reserve, not a plan. Write the Annual Implementation Plan to the calendar year, as DO 008, s. 2019 requires (Sec. V.D, item 1), and spread spending so that nothing lapses. The [School Improvement Plan guide](https://nash.com.ph/blog/deped-school-improvement-plan) shows how the plan and the budget meet.

**Pay the mandatory bills first, then fund the plan.** DO 008, s. 2019 makes every use of MOOE subject to the "prioritization of mandatory expense items" (Sec. V.D), and utilities are the usual example. With a larger allocation, more is left for the priorities in the plan. Settle those priorities in the school's plan before the money arrives, not after.

**Keep the records that set the count.** Enrollment that is complete and accurate protects next year's budget. An inflated count is a false report.

**Tell your stakeholders how the amount is computed.** Parents and local officials often assume the budget follows need. Showing them the two parts of the formula, and what the fixed amount does and does not cover, makes the case for support from the Special Education Fund and partners.

**What a school head may not do.** The formula gives no authority to spend MOOE outside DO 008, s. 2019 or to adjust enrollment figures.

These duties sit in two domains of the Philippine Professional Standards for School Heads ([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/)): [Domain 2, Managing School Operations and Resources](https://nash.com.ph/blog/ppssh-domain-2-managing-school-operations), for financial management, and [Domain 1, Leading Strategically](https://nash.com.ph/blog/ppssh-domain-1-leading-strategically), for school planning.

## Frequently asked questions

### What is the normative formula for school MOOE?

It is the formula DepEd now uses to set each public school's operating budget: a fixed amount for the school's curricular offering plus an amount for every learner. The ADB developed it from DepEd's minimum service standards and a survey of over 10,000 schools, and the DBM approved it partly for FY 2025 and fully for FY 2026 (EDCOM II Year Two Report, pp. 356-358; Final Report, p. 363). DepEd calls it the Simplified Normative Funding Formula and writes it as MOOE Budget = Fixed Coefficient + (number of learners × Enrollment Coefficient).

### How much MOOE does an elementary school get per learner in 2026?

A purely elementary school receives PHP 580,573 plus PHP 1,110 for each learner, by DepEd's FY 2026 list. Counting the fixed amount, DepEd puts the average at PHP 2,792 per elementary learner in 2026 (press release, April 13, 2026). A small school's average is much higher and a large school's lower.

### Are teachers and classrooms still counted in the MOOE formula?

No. The Boncodin formula paid PHP 6,000 per teacher and PHP 4,500 per classroom in an elementary school as of 2024 (Laguda et al., 2025, Table 5). The normative formula has only a fixed amount and an amount per learner.

### Which enrollment is used for the FY 2026 MOOE?

The enrollment of SY 2024-2025. DepEd's FY 2026 allocation list matches that year's enrollment data for 99.9% of purely elementary schools, and the FY 2025 list matches SY 2023-2024 (DepEd, School MOOE Allocation, FY 2025 and FY 2026, with DepEd enrollment data).

### Can a school's MOOE go down if its enrollment falls?

Rarely, so far. In the FY 2026 list, each level's amount is at least its FY 2025 amount plus 3% in all but 20 of the 45,045 schools on both lists, so a fall in enrollment seldom lowered it. The FY 2025 list kept the same floor for elementary and junior high amounts, not for senior high. The floor is a pattern in the lists, not a rule a school can invoke for later years (DepEd, School MOOE Allocation, FY 2025 and FY 2026).

## Sources

**DepEd issuances and data**

- [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), Enclosure, Secs. I, V.C, V.D and VI.A.
- [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).
- Memorandum OUF-2024-0045, *Review and Formulation of New Normative Funding Formula for the School Maintenance and Other Operating Expenses (SMOOE)* (January 29, 2024), issued through [National Capital Region Regional Memorandum ORD No. 115, s. 2024](https://depedncr.com.ph/wp-content/uploads/2024/02/RM-No.-115-s.-2024-Review-and-Formulation-of-New-Normative-Funding-Formulation-for-the-School-Maintenance-and-other-Operating-Expenses.pdf) (February 13, 2024) and [Region VIII Regional Memorandum No. 147, s. 2024](https://region8.deped.gov.ph/2024/02/13/february-12-2024-rm-147-s-2024-review-and-formulation-of-new-normative-funding-formula-for-the-school-maintenance-and-other-operating-expenses-smooe/) (February 12, 2024).
- Memorandum OUF-2026-2533, *Reminder to Utilize the Remaining General Management and Supervision (GMS) - Maintenance and Other Operating Expenses (MOOE) and School MOOE Released to Field Offices Under FY 2025 Continuing Fund* (October 23, 2026), with Annex A, issued through Negros Island Region Regional Memorandum No. 1235, s. 2026 (October 28, 2026).
- DepEd, [School MOOE Allocation, FY 2026](https://www.deped.gov.ph/transparency/deped-school-mooe-allocation-fy-2026/) (FY 2026 General Appropriations Act; 45,801 schools) and [Public Schools MOOE Allocation, FY 2025](https://www.deped.gov.ph/wp-content/uploads/DepEd-Public-Schools-MOOE-Allocation-FY-2025.xlsx) (FY 2025 General Appropriations Act; 45,229 schools), from the [DepEd transparency page](https://www.deped.gov.ph/transparency/).
- DepEd enrollment data by school, SY 2023-2024 and SY 2024-2025, and school MOOE by school for FY 2024. The cleaned enrollment files are in [Download Cleaned DepEd School Data](https://nash.com.ph/blog/download-cleaned-deped-school-data).
- DepEd Philippines, official Facebook page: [Mas malaking suporta para sa bawat paaralan!](https://www.facebook.com/DepartmentOfEducation.PH/posts/pfbid03emFN11YVcpubgJeXXQpikjRhS4WULB3b1mkNe1ohDSxhcmSScJEQ4BVm48aNVu1l), three cards on the proposed 2027 budget for school operations and the Simplified Normative Funding Formula (2026).
- DepEd press releases: [Angara, nagdagdag ng pondo para palakasin ang classroom resources](https://www.deped.gov.ph/2026/04/13/angara-nagdagdag-ng-pondo-para-palakasin-ang-classroom-resources/) (April 13, 2026) and [P61B sa operasyon ng public school inilaan sa 2027 – Angara](https://www.deped.gov.ph/2026/09/24/p61b-sa-operasyon-ng-public-school-inilaan-sa-2027-angara/) (September 24, 2026).

**Budget documents**

- Department of Budget and Management, [National Expenditure Program, FY 2027, Volume I, VIII. Department of Education](https://www.dbm.gov.ph/wp-content/uploads/NEP2027/DEPED/DEPED.pdf): Operation of Schools, elementary (p. 391), junior high school (p. 397) and senior high school (p. 494); Special Provisions of the Office of the Secretary.

**Reports**

- Laguda, R., Aquino, G., Cangayao, L., and Tagle, R. (2025). [*Realizing Shared Governance: Decentralization of Philippine Basic Education*](https://asiafoundation.org/wp-content/uploads/2025/11/27_LAGUDA-et-al-Realizing-Shared-Governance-Decentralization.pdf). The Asia Foundation and EDCOM II. Box 3 with Tables 4 and 5 and the table of proposed and approved parameters (pp. 37-38); pp. 38-39; Recommendation 6 (p. 45).
- Second Congressional Commission on Education (2025). [*Fixing the Foundations: A Matter of National Survival*](https://edcom2.gov.ph/media/2025/01/EDCOM-2-Year-2-Report-Fixing-the-Foundations-2025.pdf), EDCOM II Year Two Report, pp. 356-358.
- Second Congressional Commission on Education (2026). [*Turning Point: A Decade of Necessary Reform (2026-2035)*](https://edcom2.gov.ph/media/2026/01/EDCOM-II-Y03-for-web-012626_final.pdf), EDCOM II Final Report, pp. 36, 362-364 and 367, with Table 3; and the [National Education Plan 2026-2035](https://edcom2.gov.ph/media/2026/01/EDCOM-II_Y03_National-Education-Plan.pdf), Recommendation 6.2.1 with target output 6.2.1.a (p. 97) and its timeline (p. 103), and the targets for Alternative Learning System learners.

*Written by Mark Anthony Llego for NASH Reviewer. Sources: DepEd Order No. 008, s. 2019; DepEd's School MOOE allocation lists for FY 2025 and FY 2026 and its enrollment data; Memoranda OUF-2024-0045 and OUF-2026-2533; the FY 2027 National Expenditure Program; Laguda et al. (2025); the EDCOM II Year Two and Final Reports.*

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© 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 12). *New MOOE Normative Formula: How to Compute School MOOE*. NASH Reviewer. https://nash.com.ph/blog/school-mooe-normative-formula. 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