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DepEd Checklist on MOOE Liquidation

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

Read: DepEd Order No. 13, s. 2016

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

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

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

27.3. Ensure that all procurement using school funds conform to the provisions of Republic Act No. 9184. The report on sources and
use of school funds shall include the names of suppliers and service providers where there is procurement of goods and services
against school funds;
 27.4. Post information on the sources, intended use and actual utilization of school funds in the Transparency Board that must be
publicly accessible and must be updated every 3 months; and

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

Read:

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

2. 2019 Computation of DepEd Schools MOOE

Contents
1. Checklist on MOOE – Liquidation
2. Checklist on MOOE – Electric
3. Checklist on MOOE – Water
4. Checklist on MOOE – Internet and Telephone
5. Checklist on MOOE – Telephone – Mobile
6. Checklist on MOOE – Travel
7. Checklist on MOOE – Seminar/Training (Registration)
8. Checklist on MOOE – Purchases (DBM)
9. Checklist on MOOE – Purchases (Shopping Mode)
10. Checklist on MOOE – Repair and Maintenance
11. Checklist on MOOE – Security and Janitorial Services
12. Checklist on MOOE – Test Paper
13. Checklist on MOOE – Tarpaulin Printing
14. Checklist on MOOE – Documentary Stamps
15. Checklist on MOOE – GAD Training
16. Checklist on MOOE – STUDENT ID
1. Use of Acknowledgement Receipt (AR)
Checklist on MOOE – Liquidation
No. of Cop
LIQUIDATION Signatory
ies

1 Cash Disbursement Register 4 School Head /Bookkeeper

2 Summary of Expenses 4 School Head

3 Report of Checks Issued with attached photocopy of Checks issued 2 Disbursing Officer

4 Approved Disbursement Voucher 1

5 School Disbursement Voucher 1 School Head/ Disbursing Office

for Every Disbursement Paid

6 District Inspectorate & team monitoring checklist 1 Not Applicable

Checklist on MOOE – Electric
ELECTRIC No. of Copies Signatory

1 Official Receipt (Original Only) 1

2 Billing Statement(Original Only) 1

3 Certification from PTA 1 School Head/PTA President

(indicate the month being paid)

4 BIR Form 2306 or 2307 1

Checklist on MOOE – Water

WATER No. of Copies Signatory

1 Official Receipt (Original Only) 1

 WATER No. of Copies Signatory

2 Billing Statement(Original Only) 1

3 Certification from PTA 1 School Head/PTA President

(indicate the month being paid)

4 BIR Form 2306 (except for Tax Exempt) 1

Checklist on MOOE – Internet and Telephone

No. of C
INTERNET AND TELEPHONE Signatory
opies

1 Official Receipt 1

2 Billing Statement 1
 No. of C
INTERNET AND TELEPHONE Signatory
opies

3 Certification that calls are for Official Business (in case there is long distance 1 School Head

calls)

4 Certification from PTA 1 School Head/PTA Preside

nt

(indicate the month being paid)

5 BIR Form 2306 & 2307 1

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

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

Checklist on MOOE – Telephone – Mobile

TELEPHONE - Mobile No. of Copies Signatory

(MAX. 300 ONLY)

Official Receipt (Original Only) 1

Billing Statement(Original Only) 1

Checklist on MOOE – Travel

No. of
TRAVEL Signatory
Copies

(MAX. 2,000)

1 Itinerary of Travel (Appendix A) 1 School Head /PSDS

2 Certificate of Appearance (SIGNATURE OVER PRINTED NAME) 1 Signed by the

 No. of
TRAVEL Signatory
Copies

PERSON BEING TRANSACTED

WITH

3 Acknowledgement Receipt - in case of rented jeeps and tricycle for pu

rchases to DBM

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

Checklist on MOOE – Seminar/Training (Registration)

No. of Copi
SEMINAR/TRAINING (REGISTRATION) Signatory
es

1 Travel Order 1 School Div. Supt.

 No. of Copi
SEMINAR/TRAINING (REGISTRATION) Signatory
es

2 Deped Order/ Memoranda, Invitation 1

3 Itinerary of Travel (Appendix A) 1 School Head /PSD

4 Certificate of Travel Completed (Appendix B) 1 School Head /PSD

5 Official Receipt (Registration Fee, Bus Ticket, Airfare) 1

6 Original Copy of plane/boat/bus tickets, boarding pass, terminal fee receipt 1

7 Certificate of Appearance(Original) 1

8 Certificate of Participation (Photocopy) 1

Checklist on MOOE – Purchases (DBM)
No

. of

PURCHASES - DBM Co Signatory

pie

1 Agency Procurement Request 1 BAC/ School Head

2 Price Quotation and Stock Availability Cert. 1

3 Official Receipt 1

4 Delivery receipt 1

5 Inspection And Acceptance Report (With attached photo of the actual items with the Ins 2 Inspected by: Inspec

pectorate and Property Custodian in the school vicinity) torate

 No

. of

PURCHASES - DBM Co Signatory

pie

Accepted by: Proper

ty Custodian

6 Requisition and Issue Slip for Office supplies and Other Materials (RIS) 1 Issued by: Property

Custodian

Received by: School

Head

7 Inventory Custodian Slip (ICS), for issuance of semi-expendables 1 Issued by: Property

Custodian
 No

. of

PURCHASES - DBM Co Signatory

pie

Received by: Recipi

ent

Checklist on MOOE – Purchases (Shopping Mode)

 No

. of

PURCHASES - SHOPPING MODE Co Signatory

pie

1 Certificate of Non-availability of Stocks from DBM 1

2 Philgeps Posting for P50,000.00 and above

3 Purchase Request 1 BAC/ School Head

4 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier

5 Abstract 1 BAC Members/Scho

ol Head
 No

. of

PURCHASES - SHOPPING MODE Co Signatory

pie

6 Purchase Order 1 School Head/Suppli

er

7 Sales Invoice and Official Receipt/ Acknowledgement Receipt (AR)* 1

8 Inspection And Acceptance Report (With attached photo of the actual items with the Ins 2 Inspected by: Inspec

pectorate and Property Custodian in the school vicinity) torate

Accepted by: Proper

ty Custodian
 No

. of

PURCHASES - SHOPPING MODE Co Signatory

pie

9 Property Acknowledged Receipt (PAR), for issuance of property and equipment (PPE) 1 Issued by: Property

Custodian

Received by: Recipi

ent

1 Requisition and Issue Slip for Office supplies and Other Materials (RIS) 1 Issued by: Property

0 Custodian

Received by: School

Head
 No

. of

PURCHASES - SHOPPING MODE Co Signatory

pie

1 Inventory Custodian Slip (ICS), for issuance of semi-expendables 1 Issued by: Property

1 Custodian

Received by: Recipi

ent

1 BIR Form 2306 & 2307 1

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

Checklist on MOOE – Repair and Maintenance

 No. of Copie
REPAIRS AND MAINTENANCE Signatory
s

1 Program of Works 1 IA Teacher, School Head,

DepEd Engr. And SDS

2 Purchase Request 1 BAC/ School Head

3 Quotation Price(at least 3 store/supplier ) 1 BAC/Supplier

4 Abstract 1 BAC Members/School Head

5 Purchase Order/Job Order 1 School Head/Supplier

6 Sales Invoice and Official Receipt 1

7 Certificate of Post-Repair Inspection and Acceptance 1 Inspected by: Inspectorate

Accepted by: Property Custodian

 No. of Copie
REPAIRS AND MAINTENANCE Signatory
s

8 Waste Material Report 1 Certified Correct:

Property Custodian

Approved by: School Head

9 Pictures - Before, During and After 1

10 Form 1 1 School Head/IA Teacher/

DepEd Engr.

11 BIR Form 2306 & 2307 1

Checklist on MOOE – Security and Janitorial Services

 SECURITY AND JANITORIAL SERVICES No. of Copies Signatory

1 Job Order Contract 1

2 Daily Time Record 1 School Head/ Janitor

3 Daily Accomplishment Report 1 School Head/ Janitor

4 PTA Certification 1 School Head/PTA President

5 Payroll 1 School Head/District Supervisor

Checklist on MOOE – Test Paper

No. of Co
TEST PAPER Signatory
pies

1 Justification 1 School Head / PSDS

 No. of Co
TEST PAPER Signatory
pies

2 Purchase Request 1 BAC/ School Head

3 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier

4 Abstract 1 BAC Members/School Hea

5 Purchase Order/Job Order 1 School Head/Supplier

6 Breakdown of Photocopies 1 School Head

7 PTA Certification 1 School Head/PTA Presiden

8 Official Receipt 1
 No. of Co
TEST PAPER Signatory
pies

9 Distribution List to Teachers (Testpapers received by each Teacher - sign 1

ed)

1 Printed actual Teastpapers (1 copy each subject) 1

1 BIR Form 2306 & 2307 1

Checklist on MOOE – Tarpaulin Printing

TARPAULIN PRINTING No. of Copies Signatory

1 Purchase Request (PR) 1 BAC/ School Head

 TARPAULIN PRINTING No. of Copies Signatory

2 Price Quotations (at least 3 companies) 1 BAC/Supplier

3 Abstract of Canvass/Quotations 1 BAC Members/School Head

4 Purchase Order (PO)/ Job Order (JO) 1 School Head/Supplier

5 Official Receipt 1

6 Picture of Tarpaulin posted on designated area 1

7 Division Memo 1

8 2306 and 2307 1

Checklist on MOOE – Documentary Stamps

 DOCUMENTARY STAMPS No. of Copies Signatory

1 Purchase Request 1 BAC/ School Head

2 Acknowledgement Receipt 1

3 List of Graduates 1

4 List of Serial Numbers 1

5 Photocopy of Documentary Stamps 1

Checklist on MOOE – GAD Training

 No. of Co
GAD TRAINING Signatory
pies

1 Approved GAD Program/Plan 1 SH, Coordinator, PSDS, GADF Focal Point Coordinator, S

DS

2 Approved Request Letter 1 SDS

3 Philgeps Posting for P50,000.00 and abo 1

ve

4 Purchase Request 1 BAC/ School Head

5 Quotation Price( at least 3 store/supplier 1 BAC/Supplier

6 Abstract 1 BAC Members/School Head

7 Purchase Order 1 School Head/Supplier

 No. of Co
GAD TRAINING Signatory
pies

8 Sales Invoice and Official Receipt 1

9 Training Matrix 1 School Head

1 Pictures 1

1 BIR Form 2306 & 2307 1

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

Checklist on MOOE – STUDENT ID

 No

. of

ID (P50.00 per student) Co Signatory

pie

1 Philgeps Posting for P50,000.00 and above

2 List of Students 1 School Head

3 Purchase Request 1 BAC/ School Head

4 Quotation Price( at least 3 store/supplier ) 1 BAC/Supplier

5 Abstract 1 BAC Members/Scho

ol Head
 No

. of

ID (P50.00 per student) Co Signatory

pie

6 Purchase Order 1 School Head/Suppli

er

7 Sales Invoice and Official Receipt/ Acknowledgement Receipt (AR)* 1

8 Inspection And Acceptance Report (With attached photo of the actual items with the Ins 1 Inspected by: Inspec

pectorate and Property Custodian in the school vicinity) torate

Accepted by: Proper

ty Custodian
 No

. of

ID (P50.00 per student) Co Signatory

pie

9 Requisition and Issue Slip for Office supplies and Other Materials (RIS) 1 Issued by: Property

Custodian

Received by: School

Head

1 PTA Certification 1 PTA President

1 BIR Form 2306 & 2307 1

1
Note: Use of Reimbursement Expense Receipt (RER) is no longer be acceptable, instead Acknowledgement Receipt (AR) shall be
used as supporting documents subject to provision of COA Circular 2006-06.

Use of Acknowledgement Receipt (AR)

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

Transactions where AR can be used:

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

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