As highlighted in DepEd Order No. 13, s. 2016 (DO 13), the MOOE annually allocated to public elementary and secondary schools must be utilized to:
> Procure school supplies and other consumables for teachers and students deemed necessary in the conduct of classes;
> Pay for reproduction of teacher-made activity sheets or exercises downloaded from the Learning Resource Management and Development System (LDRMS);
> Fund minor repairs of facilities, building and grounds maintenance, and upkeep of school;
> Fund rental and minor repairs of tools and equipment deemed necessary for the conduct of teaching and learning activities;
> Pay for wages of full-time janitorial, transportation/mobility and security services;
>Pay for school utilities (electricity and water) and communication (telephone and Internet connectivity) expenses;
> Support expenses for school-based training and activities selected or designed to improve learning outcomes, such as but not limited to, Learning Action Cells (LAC) and Continuous Improvement (CI) sessions;
> Support special curricular programs (e.g. advocacy, assessment, capacity building, learning environment, learner development, and research);
> Fund activities as identified in the approved School Improvement Plan (SIP) for implementation in the current year and as specifically determined in the Annual Implementation Plan (AIP) of the school;
> Finance expenses pertaining to graduation rites, moving up or closing ceremonies and recognition activities; and
> Procure small capital expenditure items worth P15,000 and below, as provided in the new Government Accounting Manual issued by the Commission on Audit (COA) and subject to separate guidelines to be issued by DepEd.
To ensure accountability in the use of MOOE, all schools are mandated by Republic Act 9485 (Anti-Red Tape Act of 2007) to post a Transparency Board on MOOE. Furthermore, DO 13 mandated all principals, schools heads, and teachers-in-charge to:
> Declare all sources of funding (must include amount received by school, quantity, description, or if such was received in kind) of the school, which include school MOOE allocation, private donations, funding support from LGUs (i.e. Special Education Fund), and other government agencies; funding support from local stakeholders such as School Governing Council (SGC), Parent-Teacher-Community Associations (PTCA), civil society organizations (CSOs), 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);
> Outline the intended utilization of the abovementioned funds, including the timing of such utilization, consistent with its SIP, in its report on sources and uses of school funds;
> Ensure that all procurement using school funds conform to the provisions of R.A. 9184 (Government Procurement Reform Act);
> Post information on the sources, intended use and actual utilization of school funds in the Transparency Board that must be publicly accessible and updated every three months; and
> Using the School Report Card, formally communicate/present the sources and uses of school funds to the following stakeholders: faculty and staff of the school, PTCA, SGC, and active partners among local stakeholders (i.e. barangayofficials, CSOs, alumni association). (DEPED)
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