MOOE(Maintenance and Other Operating Expenses )

MOOE(Maintenance and Other Operating Expenses )

MOOE(Maintenance and Other Operating Expenses )

LEGAL BASES

Department of Budget and Management (DBM) and DepEd Joint Circular No. 2004-1 dated January 01, 2004 entitled Guidelines on the Direct Release of Funds to DepED-Regional Offices and Implementing Units;

Section 10, Republic Act No. 9155 (Governance of Basic Education Act of 2001) which provides that the appropriations intended for the regional and field offices (elementary/secondary schools and schools division offices) are to be allocated directly and released immediately by the DBM to the said offices.

Results

USES OF SCHOOL MOOE

Maintenance and Other Operating Expenses

MOOE Expense Code 200

This account includes traveling expenses, communication services, repair and maintenance, transportation services, supplies and materials, water, illumination and power services, auditing services, training and seminar expenses. For purchase of supplies, items should not exceed P10, 000.00 as prescribed by COA.

To pay expenses for utilities (e.g. electric and water expenses);

To procure school supplies necessary in classroom teaching;

To pay salaries for janitorial and security services; and

To use for other mandatory expenditures except for the procurement of textbooks and other instructional materials, and school furniture and equipment.

Foundation

Jesant Escober

MAM-Administration and Supervision