E-Orientation On Simplified Accounting Guidelines & Procedures For Utilization of School Mooe

RE-ORIENTATION ON SIMPLIFIED
ACCOUNTING GUIDELINES &

PROCEDURES FOR
UTILIZATION OF SCHOOL MOOE
January 16-21, 2017
8:00am – 5:00pm
I.
Registration
II. Opening
Program
III. Re-Orientation on the
Guidelines for Liquidation of
School MOOE
IV. Orientation on the
Preparation of Request for
Cash Advance
V.
Workshop
VI. Closing
Program
RE-ORIENTATION ON THE
GUIDELINES FOR
LIQUIDATION OF SCHOOL
MOOE
Topics
1. Cash Advance
2. Purpose of Cash Advance
3. Requirement for the grant of Cash Advance
4. Reminders for Cash Advance
5. Cash Disbursement Register (CDR)
6. How to record receipts of Cash Advance to
CDR?
 On the Cash Advance Section
 On the Breakdown of Payments Section
 Closing the Register
7. Liquidation
Uses of School MOOE
1. To 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.
2. To support expenses for school-based training and activities

that are selected or designed to address the most critical
needs that will improve learning outcomes.
Uses of School MOOE
3. To finance expenses pertaining to graduation rites, moving up
or closing ceremonies and recognition activities.
4. To procure school supplies and other consumables for

teachers and students deemed necessary in the conduct of
classes.
UsesofofSchool
Uses SchoolMOOE
MOOE
5. To fund minor repairs of facilities, building and grounds
maintenance and the upkeep of the school.
6. To pay for wages of full-time janitorial,

transportation/mobility and security services.
7. To pay for utilities and communication expenses.

Uses of School MOOE
8. In no case shall the school MOOE be used for
the procurement of school furniture (such as
seats, and teacher’s table and chairs), and
textbooks and other instructional materials,
even if these expenditures are contained in the
SIP.
Various forms used in the
liquidation of MOOE
Various Proof of
Receipts
Chart of Accounts
Traveling Expenses – Local
5020101000
To record the costs incurred in the

movement/transport of government officers and
employees within the country. It includes
transportation fare and travel per diems,
ferriage, and all other similar expenses
Supporting Documents:
• approved itinerary of travel (Appendix A & B)
• certificate of appearance
• authority to travel approved by the agency head
within the District - signed by School Head
within the Division - signed by DS
outside the Division - signed by SDS
• Reference/Memo (chargeable to local fund)
Note: Please attach ticket for CERES & Taxi fare.

Training and Seminar
Expenses
5020201000
To record the costs incurred for the

participation/attendance in and conduct of
trainings, conventions and seminars/workshops.
In conducting training:
• Training Course Design (TCD)- Division Approved
• Approved Budget Proposal
• Attendance Sheet
• Payroll for Meal Allowance or Official Receipt
• Official Receipt & usual supporting documents for
purchased supplies
In attending training:
• Official Receipt for Registration Fee
• Memorandum
• Certificate of Appearance ( to support each
date of travel)
Office Supplies Expenses
5020301000
To record the cost or value of office supplies

used such as bond paper, ink, and small tangible
items like stapler wire remover, puncher, stapler
and other similar items issued to end-users for
government operations.
Less than 2,000
• Official Receipt
• Requisition and Issuance Slip
• Purchase Request
• Inspection and Acceptance Report
2,000 and Above
• Canvass Paper ( 3 suppliers)
• Abstract of Bids
• Purchase Order
Electricity Expenses
5020402000
Water Expenses
5020401000
 Official Receipt excluding penalty
Priority Expense of the current month.

Telephone
Expenses
5020502000
Cost of authorized telephone consumption incurred in school operation. It
includes cell cards and bills from telecommunication companies.
For Cluster Heads - P 500.00 load allowance

- Official Receipt
For Cluster Members - P 150.00 load allowance

- Official Receipt
Non-cumulative Expense.
Security Expenses and Janitorial
Expenses
5021202000
• Payroll
• DTR signed by the Principal/School Head
• Contract or Memorandum of Agreement (MOA) signed by
the School Head & the Contracting Person and must be
witnessed by the District Supervisor and the PTA
President
R&M – School
Buildings
5021304002
Repairs for classrooms such as repainting, minor

construction of CR, windows, ceiling, doors, roofs,
installation of electrical wirings, etc..
Purchases of Materials less than 2,000
• Delivery Receipt (if OR)
• Pictures if not implemented (colored)
2,000 and Above
• Delivery Receipt (if OR)
• Canvass Paper ( 3 suppliers)
• Purchase Order
• Pictures if not implemented (colored)
Payment of Labor Cost – 30% of purchased
materials.
• Payroll for Pakyaw or RER
• Job Order
• Program of Works (2,000.00 & above)
• Acceptance of Finished Minor Repair
• Colored Pictures (original & 2nd copy) – for all repair &
maintenance regardless of the amount (before,
during and after)
Other Accounts
R&M – ICT
5021305003
For repair of IT equipment and software.

• Official Receipt or RER
• Job Order
Internet Subscription Expenses
5020503000
• Memo for LIS updating/Reports
Maximum of 300.00 per month for LIS

encoding and submission of reports
Printing and Publication Expenses
5029902000
To record costs of printing or photocopying and

binding of manuscripts, documents, forms, manuals.
Example: Reproduction of test papers, MOOE forms, etc.

Less than 2,000
• List of Recipients (itemized and signed by teachers)
2,000 and Above
• Canvass Paper (3 suppliers)
• Purchase Order
• List of Recipients (itemized and signed by teachers)
Fidelity Bond
Expenses
5021502000
Deposit Slip (c/o bank)

 Authority to Accept Payment (ATAP) – Bureau of Treasury
 Confirmation Letter (optional)

Other Office Supplies Expenses
5020399000
To record cost and value of other supplies used in the school
operation.
Example: Tarpaulin/Streamers, ID’s, cleaning supplies &

materials, curtains, pesticides, hand washing supplies,
ribbons, medals, printer, etc.
Less than 2,000
• List of Recipients (for ID’s); Acknowledgement Receipt for Equipment for inventoriable items
2,000 and Above
• Canvass Paper
• Purchase Order
• List of Recipients (for ID’s); Acknowledgement Receipt for Equipment for inventoriable items
(1) Garden Tools
• Acknowledgement Receipt
(2) Groceries
(3) Gasoline Expenses
• Consumption Report (any amount)
(4) Medicines
(5) Liquefied Petroleum Gas
(LPG)
• Official Receipt (quarterly only)
(6) Kitchen Utensils (for HE)

Other MOOE
5029999099
To record expenses which are not classified in any
of the specific accounts.
Examples: Repairs of Path walk, Stage, Flag pole,

Office of School Head, etc.
(1) Purified Drinking Water
• List of Recipients (received by teachers)
(2) Hauling
• RER ( specify distance)
(3) District Clerk
• Payroll
• DTR
• Contract
(4) Rental of Sound

• RER
• Job Order
The Liquidation should be accompanied with:
1. Liquidation Report (LR) – 3 copies

2. MOOE Payroll – 2 copies
3. Disbursement Voucher (DV)
4. Cash Disbursement Register (CDR)
5. Additional requirements as deemed necessary to
support the validity of claims.
Things to remember when liquidating:
1. For thermal receipts, have them photocopied.

2. Be mindful of the receipt’s expiration/validity.
3. Receipts should be written in black or blue pens only.
4. “Assorted groceries/items” in the receipt is not accepted.
5. No alteration of OR.
Things to remember when liquidating:
6. The Cluster Members shall submit their liquidations to

their respective Cluster Heads with one (1) original
copy (for COA) and one (1) 2nd copy (for Accounting).
7. All liquidations of each cluster must be filed in one
folder only according to the sequence of schools in the
payroll. Liquidation should be submitted a week prior
to the set deadline .

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RE-ORIENTATION ON SIMPLIFIED

ACCOUNTING GUIDELINES &

2. To support expenses for school-based training and activities

4. To procure school supplies and other consumables for

6. To pay for wages of full-time janitorial,

7. To pay for utilities and communication expenses.

To record the costs incurred in the

Note: Please attach ticket for CERES & Taxi fare.

To record the costs incurred for the

To record the cost or value of office supplies

 Official Receipt excluding penalty

Priority Expense of the current month.

For Cluster Heads - P 500.00 load allowance

For Cluster Members - P 150.00 load allowance

Repairs for classrooms such as repainting, minor

For repair of IT equipment and software.

Maximum of 300.00 per month for LIS

To record costs of printing or photocopying and

Example: Reproduction of test papers, MOOE forms, etc.

Deposit Slip (c/o bank)

 Confirmation Letter (optional)

Example: Tarpaulin/Streamers, ID’s, cleaning supplies &

(6) Kitchen Utensils (for HE)

Examples: Repairs of Path walk, Stage, Flag pole,

(4) Rental of Sound

1. Liquidation Report (LR) – 3 copies

1. For thermal receipts, have them photocopied.

6. The Cluster Members shall submit their liquidations to

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