As highlighted in DepEd Order No. 8, s. 2019, the MOOE annually allocated to public elementary and secondary schools, including other funds managed by the schools, must be utilized for the following purposes:
- 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;
- Fund supplies, rental and minor repairs of tools and equipment and other consumables for teachers and students deemed necessary for the conduct of classes and learning activities;
- Fund minor repairs of facilities, building and grounds maintenance necessary for the upkeep of school; and
- Procure semi-expendable property items worth less than Php15,000.00 as provided in the Government Accounting Manual (GAM) issued by the Commission on Audit.
In no case shall the school MOOE be used for the procurement of:
- School seats, and teacher's tables and chairs except for school furniture which are not procured/provided by the Central, Regional, or Schools Division Offices;
- Textbooks; and
- Other supplementary learning resources (SLRs) which include publications, periodicals, and review materials.
Source: Department of Education - Philippines
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DepEd Order No. 008, s. 2019
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Source: DepedClick.com
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