Written Report Group 2

Republic of the Philippines
Commission on Higher Education

DON HONORIO VENTURA STATE UNIVERSITY
Bacolor, Pampanga
Graduate School Department
Seminar: Advanced Administrative Thought Applied to

Education
SCHOOL FINANCE MANAGEMENT
Discussant: Almer Gamboa
TO All Heads of the National Government

Agencies (NGAs) and Government
Corporations (GCs); Local Chief
Executives; Heads of
finance/Comptrollership/Financial
Management Services; Chief
Accountants/Heads of Accounting Units;
SUB,IECT Budget Officers/Heads of Budget Units;
Heads of Property and/or Supply
Division/Unit; Commission on Audit
(COA) Assistant Commissioners,
Directors, Auditors; and All Others
Concerned
Guidelines on the Implementation of

Section 23 of the General Provisions of
Republic Act (RA) No. 11639 also
known as the General Appropriations
Act (GAA) for Fiscal Year (FY) 2022
relative to the increase in the
capitalization threshold from P15,000.00
to P50,000.00
1.tl RATIONALE
1.1 Section 23' of the General Provisions of RA No. 11639 or the FY 2022 GAA
provides that tangible items below P50,000.00 shall be accounted as semi-
expendable property. The increase in the capitalization threshold was envisioned
to lead to a more efficient utilization of funds in the procurement of goods.
However, as stated in the President’s Veto Message, the implementation of the
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Education
provision for the increase in the capitalization threshold from below P15,000.00
to below P50,000.00 shall be subject to the issuance by COA of appropriate
accounting and auditing rules and regulations. * Pending the issuance from COA,
the agencies/entities shall still apply the existing accounting and auditing rules
and regulations.
1.2 In view of the abovementioned developments and in consonance with the rule-
making function of this Commission as provided under Section 2(2)3 of Article
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Seminar: Advanced Administrative Thought

Applied to Education
IX-D of the 1987 Philippine Constitution and Section 25(4),’ Chapter 2, Title I of
Presidential Decree (PD) No. 1445 or the Government Auditing Code of the
Philippines, this Circular is issued to prescribe the guidelines on the
implementation of Section 23 of the General Provision of FY 2022 GAA.
2.0 COVERAGE
This Circular shall be implemented by all NGAs, Local Government Units (LGUs),
and GCs.
3.0 DEFINITION OF TERMS
For the purpose of this Circular, the following terms shall be construed to mean as
follows:
3.1 Semi-expendable property — tangible items which meet the definition and
recognition criteria of Property, Plant and Equipment (PPE), but below the
capitalization threshold of P50,000.00.
3.2 Capitalization threshold — refers to the monetary value at which an entity elects
to capitalize tangible assets that are used in operations and that have initial useful
lives extending beyond a single reporting period.
3.3 Current Replacement Cost — is the cost the entity would incur to acquire the
asset on the reporting date.5
3.4 Tangible Assets/Items — are identifiable non-monetary assets with physical

substance.
4.0 IMPLEMENTING GUIDELINES
4.1. Tangible items which meet the definition and recognition criteria of PPE but cost
is below Fifty Thousand Pesos (P50,000.00) shall be accounted in the books of
accounts of the agencies as semi-expendable property. This shall be supported by
the issuance of the Inventory Custodian Slip (ICS) to establish accountability of
the end-user. ICS shall be issued to the end-user and shall be renewed every
three years or every time there is a change in custodianship/user of the property.
The threshold shall be applied on an individual asset or per item basis. Each item
within the bulk acquisition such as library books, small equipment, computer.
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peripherals, work animals, and the like, will need to meet the amount of below P50,000.00 to be
recognized as semi-expendable property.
4.2. The increase in the capitalization threshold from P15,000.00 to P50,000.00 shall
be considered as a change in accounting policy and shall be applied
retrospectively. It means that the new capitalization threshold of P50,000.00 shall
be applied for all tangible items purchased in calendar year (CY) 2022 onwards
and in the prior years.
4.3. For issued tangible items acquired prior to CY 2022 with amounts from
Pl5,000.00 to below P50,000.00 previously classified as PPE:
a. The carrying amount shall be expensed/charged to the following accounts, as

applicable:
i. Accumulated Surplus/(Deficit) for NGAs and GCs classified as Non-

Commercial Public Sector Entities;
ii. Retained Earnings/(Deficit) for GCs classified as Commercial Public

Sector Entities; or
iii. Prior Period Adjustment and Government Equity for LGUs.
b. The corresponding accumulated depreciation and accumulated impairment

loss shall be closed in the books of accounts.
c. The existing Property Acknowledgment Receipts (PARs) for these items may
be retained by the end-users and shall serve as the ICS until their
accountabilities for such items are extinguished. Thus, the existing PARs
need not be replaced with new ICSs.
d. For additional control and safeguard, please refer to paragraphs 4.8.b. and
4.9.b of this Circular.
4.4. For tangible items acquired prior to CY 2022 with amounts from Pl5,000.00 to
below P50,000.00 previously classified as PPE which are still in the custody of
the Supply and/or Property Division/Unit:
a. These items shall be reclassified to the appropriate semi-expendable property

account.
b. The Property Cards being maintained by the Supply and/or Property

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c. The Property, Plant and Equipment Ledger Cards being maintained by the
Accounting Division/Unit for these items shall serve as Semi-F-xpendable
Property Ledger Cards (SPLCs) until these items are issued.
4.5. For tangible items acquired prlor to CY 2022 with amounts below P15,000.00
which are already classified as semi-expendable property and are still in the
custody of the Supply and/or Property Division/Unit:
a. The Stock Cards being maintained by the Supply and/or Property

Division/Unit for these items shall serve as SPCs until these items are issued.
b. The Supplies Ledger Cards being maintained by the Accounting

Division/Unit for these items shall serve as SPLCs until these items are
issued.
46 A change in accounting policy requires retrospective application. The entity shall

adjust the opening balance of each affected component of net assets/equity for
the earliest period presented, and the other comparative amounts disclosed for
each prior period presented as if the new accounting policy had always been
applied.‘ It means that the entity shall restate the amounts for prior period/s in
the comparative financial statements to reflect the change in accounting policy.
4.7. To strengthen controls over the semi-expendable property, the following forms,
registry, and reports are prescribed as annexes:
4.7.1. Annex A.1 — Semi-Expendable Property Card (SPC)
This form shall be maintained in the Supply and/or Property

Division/Unit for each class of semi-expendable property to record
promptly the acquisition (based on the Inspection and Acceptance Report
and other supporting documents), issue/transfer/disposal and the
description/ information about the asset.
4.7.2. Annex A.2 — Semi-Expendable Property Ledger Card (SPLC)
This form shall be kept in the Accounting Division/Unit to record

promptly the acquisition, description, custody, impairment,
issue/transfer/disposal, repair history, and other information about the
property.
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4.7.3. Annex A.3 — Inventory Custodian Slip (ICS)
This form is used by the Property and/or Supply Division/Unit to issue

tangible items amounting to less than P50,000.00 to end-user to establish
accountability over them.
4.7.4. Annex A.4 — Registry of Semi-Expendable Property Issued (RegSPl)
This registry shall be maintained in the Property and/or Supply

Division/Unit for each class of issued semi-expendable property. The
Property and/or Supply Custodian shall record promptly the issue, return,
reissue, disposal, and other information about the property if returned and
the description/information about the asset. It shall be maintained by fund.
ICS shall be maintained continuously and recorded in sequential manner
to keep track of any missing ICS. (Note. This functions sfmilarly to SPC,
however only a registry is recommended to be maintained since issued
semi-expendable property are already derecognized in the books of
accounts.)
4.7.5. Annex A.5 — Inventory Transfer Report (ITR)
The report shall be used every time there is a transfer of inventory such as
donation, reassignment, relocation, and the like, from an outgoing officer
to his successor or from one accountable officer/employee to another of
the same or another entity, or from one entity/agency to another
entity/agency.
4.7.6. Annex A.6 — Receipt of Returned Semi-Expendable Property (RRSP)
This form shall be prepared by the Accountable Officer for returned semi-
expendable property whether serviceable or unserviceable.
4.7.7. Annex A.7 Report of Semi-Expendable Property Issued (RSPI)
This report shall be prepared by the Property and/or Supply Division/Unit

to report/summarize alI issued semi-expendable property (by semi-
expendable property number) at least weekly. It shall be prepared by the
Property and/or Supply Custodian based on the ICS and shall be used by
the Accounting Division/Unit as basis in preparing the journal entry
voucher to recognize the semi-expendable property issued.
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In this form, the ICS No. is indicated and the agency can check anytime if
there are missing ICS at hand since ICS is the only accountability form
for
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The Property/Supply Officer shall conduct periodic monitoring of all ICS

issued to ensure that the accountability of concerned employees is
checked.
4.7.8. Annex A.8 — Report on the Physical Count of Semi-Expendable Property

(RPCSP)
This form shall be used to report the physical count of semi-expendable

property, which are owned by the agency/entity, by type of property still
in the custody of the Property and/or Supply Division/Unit as at a given
date. It shows the balance of semi-expendable items per card and per
count and shortage/overage, if any. It shall be prepared annually and by
fund by the Inventory Committee.
4.7.9. Annex A.9 — Report of Lost, Stolen, Damaged or Destroyed Semi-

Expendable Property (RLSDDSP)
This report shall be used by the accountable officer/employee to report or

notify within 30 days the officials concerned of the loss, theft, damage or
destruction of the semi-expendable property whether issued or unissued.
The RLSDDSP shall support the subsequent request for relief from
property accountability.
4.7.10. Annex A.10 — Inventory and Inspection Report of Unserviceable Semi-

Expendable Property (IIRUSP)
This report shall be used to account for all unserviceable semi-expendable

property of an entity which is subject to disposal. It shall be prepared by
the Property and/or Supply Division/Unit.
4.8. For additional control and to safeguard the semi-expendable property

considering that more valuable items shall be covered by the new capitalization
threshold, the semi-expendable property shall be classified into two categories:
a. Low-valued items — cost of each item is P5,000.00 or less; and
b. High-valued items — cost of each item is more than P5,000.00 but less than
P50,000.00.
4.9. The accountability for semi-expendable property shall also be segregated based
on a categorization, as follows:
a. Low-valued items — accountability shall be extinguished upon expiration of

the estimated useful life, or upon return of the property before the end of its
useful life, whether serviceable or non-serviceable, to the Property and/or
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Supply Division/Unit; and

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b. High-valued items — accountability shall only be extinguished upon return of

the item to the Property and/or Supply Division/Unit or in case of loss, upon
approval of the request for relief from property accountability, regardless of
the expiration of the estimated useful life.
4.10. Upon expiration of the estimated useful life for low-valued semi-expendable
property, the issued ICS to end-user shall be automatically cancelled. The end of
its useful life means the end of the accountability of the end-user. However, if
the low-valued semi-expendable property is deemed unserviceable before the
end of its useful life, it shall be returned to the Property and/or Supply
Division/Unit for cancellation of the ICS and proper disposal. The return of low-
valued items by the end-user shall be recorded in the IIRUSP. Another/New
semi-expendable property of the same nature or use shall not be issued, unless
justifiable, before the expiration of the estimated useful life or cancellation of the
ICS previously issued to the end-user.
4.11. For issued high-valued semi-expendable property which have become

unserviceable, these shall be reported by the Property/Supply Officer in the
IIRUSP upon return by the end-user.
4.12. The agency shall determine/provide the estimated useful life of each semi-
expendable property, subject to post-audit of the COA auditors concerned. The
agency is in the best position to estimate the useful life of their semi-expendable
property. The agency shall also issue an updated policy/memorandum
determining/providing the estimated useful life, as necessary.
4.13. To serve as a guide, a range of estimated useful life per class is provided, as
follows:
o Semi-Expendable Machinery and Equipment - 5 to 15 years
o Semi-Expendable Furniture, Fixtures and Books - 2 to 15 years
The above life span of semi-expendable property may be used unless a more
appropriate estimated useful life of semi-expendable property is determined by
the agency based on the nature of its operation and mission, among others.
Based on the above life spans, the entity shall prepare the specific estimated
useful life for each semi-expendable property based on its experience on the life
of its asset, and copy furnished the COA auditors.
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4.14. The acquisition of a semi-expendable property shall comply with the prevailing
procurement policies and procedui’es prescribed in RA No. 9184’ and its Revised
Implementing Rules and Regulations.
4.15. Semi-expendable property shall be covered by the policies of International

Public Sector Accounting Standard (IPSAS) 12—/nven/ories. Hence, they are not
subject to depreciation but subject to impairment.
4.16. When high-valued semi-expendable property is lost by the end-user, the

accountable officer shall apply the existing policies and guidelines for request for
relief from property accountability of lost government property.
4.17. In case of loss of unissued semi-expendable property, the Property/Supply Officer

shall notify the Accounting Department thru the RLSDDSP, which serves as the
Notice of Loss, as basis for the derecognition in the books of account. The loss
shall be charged to account “Loss of Assets” at its carrying amount and credited to
the appropriate inventory account — semi-expendable. Should the Property/
Supply Officer fail to file pursuant to Section 73 of the PD No. 1445 and Section
5 of the 2009 Revised Rules of Procedure of the COA a request for relief from
accountability within 30 days from date of submission of RLSDDSP, the Chief
Accountant shall record a debit to “Due from Officers and Employees” account
and a credit to “Other Deferred Credits” account the amount of the loss. Once
the request for relief from property accountability is granted, the latter accounting
entry shall be reversed.
4.18. When a semi-expendable property is lost before the end of its useful life in the
possession of the official/employee to whom it is issued, the loss shall be
recorded by the Chief Accountant upon the receipt of RLSDDSP as debit to
“Due from Officers and Employees” and a credit to the account “Other Deferred
Credits” at its Current Replacement Cost with the same condition and
specifications of the lost semi-expendable property at the time of loss.
4.19. Annex B of this Circular enumerates the procedures to be followed in the

Receipt, Inspection, Acceptance and Recording of Deliveries of Semi-
Expendable Property; Procedures in the Requisition and Issue of Semi-
Expendable Property; and Procedures on the Transfer, Return, Re-issue and
Disposal of Semi-Expendable Property.
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’ Government Procurement Reform Act.

5.0 SAVING CLAUSE
Any clarification or request for assistance on the implementation of this Circular or cases not covered
herein shall be referred to this Commission through the Government Accountancy Sector.
6.0 REPEALING CLAUSE
All circulars, memoranda, and other issuances or any parts thereof inconsistent with the provisions of
this Circular are hereby amended, modified, or revoked accordingly.
7.0 EFFECTIVITY
This Circular shall take effect 15 days after its publication in a newspaper of general circulation.
Bacolor, Pampanga
Seminar: Advanced Administrative Thought Applied to Education
REVISED IMPLEMENTING GUIDELINES ON THE DIRECT RELEASE, USE,

MONITORING AND REPORTING OF MAINTENANCE AND OTHER OPERATING
EXPENSES ALLOCATION OF SCHOOLS, INCLUDING OTHER FUNDS
MANAGED BY SCHOOLS
Discussant: Edizon Dizon
1. For the information and guidance of all concerned, the Department of Education
(DepEd) issues the enclosed Revised Implementing Guidelines on the Direct Release,
Use, Monitoring and Reporting of Maintenance and Other Operating E cpenses {MOOEJ
Allocations of Schools, Including Other Funds Managed By Schools.
2. This Order revokes DepEd Order (DO) No. 9, s. 2018 entitled Implementing Guidelines
on the Release and Utilization of Maintenance and Other Operating Expenses Allocations of
Senior High Schools and DO 13, s. 2016 entitled Implementing Guidelines on the Direct
Release and Use of Maintenance and Other Operating E tpenses {MOOE} Allocations of
Schools, Including Funds Managed by Schools, which shall take effect immediately upon
issuance.
3. For more information, please contact the Office of the Undersecretary for Finance, 2nd
Floor Rizal Building, Department of Education Central Office, DepEd Complex, Meralco
Avenue, Pasig City through email at [email protected] or at telephone no. (02)
633-9342.
4. Immediate dissemination of and strict compliance with this Order is directed.

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Education
Revised Implementing Guidelines on the Direct Release, Use, Monitoring and Reporting of
Maintenance and Other Operating Ex:penses {MOOE) Allocation of Schools, Including
Other Funds Managed by Schools
I. Rationale
I) The school budget is one of the most powerful tools to promote and
strengthen the school based management and accountability. This is why
apart from curricular reforms and capacity building programs, the Department
of Education (DepEd) continues to make more resources available to schools
to support them in enabling students to perform better. With the adoption of
the new school MOOE formula starting 2013, and the passage of Republic
Act No. 10533 or the €nhnnced Basic Education Act of2Ol 3 expanding the
basic education system from a 10-year to 13-year program with the addition
of one year of Kindergarten and two years of Senior High School (SHS), the
DepEd moves closer to rationalizing the programming of school budgets.
Previou sly, the school MOOE budget was computed solely based or
enrollment given a per capita cost. With the new formula, other factors
affecting school operations are considered, such as the number of teachers
and classrooms managed by the school, the number of graduating or
completing students, and a fixed amount corresponding to basic needs of a
school. In addition to this, starting 2016, financial assistance previously
released separately for special programs or activities are now incorporated in
the budget for the operations of schools. The funds that will no longer be
downloaded from the Central Office and are now part of the regular school
MOOE budget include: a) financial assistance to support special curricular
programs in Science (Special Science Elementary Schools, Regional Science
High Schools, Science, Technology and Engineering Program in High
Schools), Sports
{High Schools with Special Programs in Sports), Arts (High Schools with
Special Programs in Arts) and Special Education; b) DepEd Internet
Connectivity Program; c) Gulayan sa Paaralan; and d) School Based
Management Grants. The Department continues to develop and institute
policies and reforms that would deepen the decentralization of education
management.
2) This DepEd Order has the following legal bases; i) Department of Budget
and Management and DepEd Joint Circular No. 2004- 1 dated January 0 l ,
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Education
2004, entitled “Guidelines or the Direct Release of Funds to

DepEd-Regional Officee arid Implementing Units”, ii) Section 10, Republic
Act No. 9155 (Governance of Basic Education Act of 200 1), which
provides that the appropriations intended for the regional and field offices
(elementary/ secondary schools and Schools Division Offices SDOs]) are to
be allocated directly and released immediately by DBM to the said offices;
and iii) Section 11, Republic Act No. 10533 or the Enhanced Basic
Education Act of 2O13, which provides that
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appropriations for the operationalization of the enhanced basic education be

included in the Department's budget.
3) It is understood that the school MOOE funds shall be valid for release and
obligation for one fiscal year: that is from January 1 to December
31.
II. Scope of the Policy
This DepEd Order provides the mechanisms, procedures and standards for the
release, utilization, liquidation, monitoring and reporting of School MOOE of all
public elementary and secondary schools nationwide, including other funds managed
by the schools. This also defines the roles and responsibilities of each level of
governance in managing school MOOE and other school funds.
III. Policy Statement
This DepEd Order aims: i) to provide guidance to all public schools on the
derivation, release, utilization, monitoring and reporting of school MOOE, and other
funds managed by schools; ii) to ensure timely and optimal use of school resources,
and iii) to institute mechanisms for transparency and accountability.
IV. Definition of Terms
These guidelines will use the following terms and their corresponding definition as
follows:
1) Capital Outlays or Capital Expenditures - Refer to an expenditure category/

expense class for the purchase of goods and services, the benefits of which extend
beyond the fiscal year and which add to the assets of the Government, including
investments in the capital stock of government corporations.
2) Cash Advances - Funds granted to officers and employees which may be
classified into: (a) regular cash advance - those granted to cashiers, disbursing
officers, paymasters and/ or property/ supply officers for salaries and wages,
commutable allowances, honoraria and other similar payments and petty cash
operating expenses; (b) special cash advances - those granted on the explicit
authority of the agency heads to duly designated disbursing officers or employees
for other legally authorized purposes.
3) Disbursement - A settlement of government obligations either in currency, check
or constructive cash such as the issuance of Tax Remittance Advice (TRA) for the
remittance to BIR of taxes withheld from employees and
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international financial institutions to suppliers and consultants of foreign assisted

projects.
4) Maintenance and Other Operating Expenses (MOOE) - Refer to an expenditure
category/ expense class for support to the operations of government agencies such
as expenses of supplies and materials; transportation and travel; utilities (water,
power, etc.) and the repairs, etc.
5) Modified Disbursement Scheme (MDS) - A disbursement system implemented to
facilitate effective management of the national government's cash resources,
whereby national government agencies/ GOCCs settle their payables through
issuance of checks or through direct crediting to bank accounts, chargeable
against the account of the Treasurer of the Philippines (TOP/Bureau of the
Treasury) being maintained with the head offices of government servicing banks
(GSBs).
6) Obligation - A commitment by a government agency arising from an act of a
duly authorized official which binds the government to the immediate or
eventual payment of a sum of money. The agency is authorized to incur
obligations only in the performance of activities which are in pursuit of its
functions and programs authorized in appropriation acts/laws within the limit of
the allotment released by the DBM.
7) Program - A homogenous group of activities necessary for the performance of a
major purpose for which a government agency is established, for the basic
maintenance of the agency's administrative operations or for the provisions of
staff support to the agency's administrative operations or for the provisions of
staff support to the agency's line functions.
8) Secondary Schools - Refer to Junior and Senior High School, grade levels seven
(7) to twelve ( 12).
9) Special Allotment Release Order (SARO) - A specific authority issued to
identified agencies to incur obligations not exceeding a given amount during a
specified period for the purpose indicated. It shall cover expenditures the release
of which is subject to compliance with specific laws or regulations, or is subject
to separate approval or clearance by competent authority.
V. Procedures
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Education
A. Release of Funds from the Department of Budget and Management (DBM)
1) The release of allotments is being made by the DBM Offices concerned direct
to the Implementing Units (IUs) through the General Appropriations Act as
Allotment Order (GAAAO) for those budget items categorized as For
Comprehensive Release (FCR), and Special Allotment Release Orders
(SAROs) for budget items withheld For Later Release (FLR).
2) The cash allocations corresponding to the allotments released are issued by

the DBM Offices concerned direct to the Modified
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Disbursement Scheme (MDS) Sub-Accounts being maintained by the respective IUs.
B. Implementation Requirements
1) The IUs are capable of administering their own funds since they have
Bookkeeper and Disbursing Officer plantilla positions who handle accounting
and budgeting functions, and cashiering functions respectively.
2) The IUs with agency codes are authorized to open MDS Sub-Accounts in
authorized government depository banks and the cash allocations are directly
issued by the DBM to their respective Sub-Accounts.
2.1. The IUs are required to maintain sets of books of accounts, while;
2.2. The non-IUs do not have their own financial staff and receive
allocations of school MOOE from their respective SDOs in the
form of cash advance. Therefore, the MDS Sub-Account/s of
SDOs shall cover transactions of the SDO (Proper) including that
of non-IU schools.
3) Non-IUs receiving monthly MOOE of Php20,000.00 and below shall be

provided by the respective SDO concerned through cash advance an equivalent
of their three (3) months requirements within the first week of every
month/quarter, subject to availability of cash allocations.
C. Responsibilities of Implementing Units
1) The Finance Service of DepEd-Central Office shall:
1.1. Provide Regional Offices (ROs) and SDOs with a matrix showing
the MOOE allocation of each public ES and SS without financial
staff out of the appropriations authorized for MOOE for each SDO
for Elementary Education and Secondary Education under
Operations of Schools as reflected in the General Appropriations
Act (GM);
1.2. Post the allocations of all public elementary and secondary

schools, including those that are IUs and non-IUs, on the DepEd
website; and
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1.3. Inform in writing the heads of ESs and SSs without financial staff
of their annual MOOE allocation;
1.4. Ensure that by the end of the year, the MOOE allocations of ESs
and non-implementing SSs have been fully downloaded to the
respective heads of the said non-IUs through cash advance using
the replenishment method consistent with the provision of
COA-DBM-DepEd Joint Circular No. 2019-1 entitled
"Management o Cash Advances to DepEd Non
Implementing Units (Non-IUs) for School Maintenance and
Other Operating Expenses (MOOE) and Program Funds". Said
replenishment must be made within three (3) working days upon
receipt of the l quidation report. The SDOs are prohibited from
undertaking centralized procurement of any goods or services out
of school MOOE intended for distribution to schools in kind.
However, in extreme cases, such as instances when the principal or
school's accountable officer has unliquidated cash advances and
cannot receive additional cash advance, the SDOs may procure
items using school MOOE, provided that they submit a report to
their respective RO and the Offices of the Undersecretary for
Finance and U dersecretary for Planning and Field Operations,
explaining or presenting:
1.4.1. the need for such items;

1.4.2. the nature, type, quantity, and price of
the items listed by the receiving school;
and
1.4.3. the estimated pnce difference between the
division and school procurement, and the
name of the supplier, including the mode
of procurement used.
1.5. While the report does not require pre-approval, SDOs must submit
such report within thirty (30) days after the conduct of
procurement, for audit and monitoring purposes; and
1.6. Comply with the reporting requirements outlined under Part VI of

this DepEd Order.
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Education
2) The School Heads (SH) of Elementary and Secondary Schools without

financial staff who are designated as Special Disbursing Officers (SDO),
through
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Education
2.1. Apply for bonding with the Fidelity Bond Division of the Bureau
of Treasury;
2.2. Draw cash advance from their respective supervising/directing

SDO for their MOOE requirements;
2.3. Pursuant to Item H.1.1 of the Manual on Simplified Accounting

Guidelines and Procedures for the Use of Non Implementing
Units/Schools, Version 2008, submit to the SDO on or before the
th
5 day of the following month the original copy of the Cash
Disbursement Register (CDR), the paid Disbursement Vouchers
(DVs) and all supporting documents which shall serve as
liquidation or replenishment of the cash advance granted.
Subsequent cash advances shall be granted only upon receipt of the
CDR equivalent to at least 75% of the previous cash advance. It is
reiterated, however, that any remaining cash advance at the end of
the year must be liquidated in full and the unexpended balances be
refunded;
2.4. Disburse funds in accordance with the existing budgeting,

accounting, procurement, and auditing rules and regulations; and
2.5. Comply with the reporti g requirements outlined under Part VI of
this DepEd Order.
3) IU Secondary Schools shall:
3.1. Disburse funds in accordance with the e·xisting budgeting,

accounting, procurement, and auditing rules and regulations; and
3.2. Comply with the reporting requirements outlined under Part VI of
this DepEd Order.
D. Uses of School MOOE
School MOOE, as defined under the Definition of Terms per Section IV.4 of this
DO, shall also be used for the following, among others, subject to availability of
funds and prioritization of mandatory expense items; and must be in accordance
with the existing budgeting, accounting, procurement and auditing rules and
regulations:
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) which shall follow the calendar year
format (Annex 1) of the school;
Page 7 of 10
D
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2) To finance expenses pertammg to graduation rites, movmg up or closing

ceremonies and recognition activities;
3) To fund supplies, rental and minor repair of tools and equipment and other
consumables for teachers and students deemed necessary in the conduct of
classes and learning activities;
4) To fund minor repairs of facilities, building and grounds maintenance

necessary for the upkeep of the school (as defined in DepEd Order No. 1, s.
2017 entitled Guidelines on the National Inventory of DepEd Public School
Buildings for School Year 2016-2017);
5) To procure semi-expendable property items worth less than PhplS,000.00

(including Technical-Vocational-Livelihood and science classes consumables)
as provided in the Government Accounting Manual (GAM) issued by the
Commission on Audit; and
6) In no case shall the school MOOE be used for the procurement of:
9.1. School seats, and teacher's tables and chairs except for school
furniture which are not procured/provided by the Central, Regional
or School Division Offices. These may include laboratory and
workshop furniture;
9.2. Textbooks; and
9.3. Other supplementary learning resources (SLRs) which include
publications, periodicals and review materials.
VI. Reporting Requirements
A. Principals/School Heads/Teachers-in-Charge shall:
1. Declare all sources of funding of the school, which include school

MOOE allocation, private donations, grants from development
partners, 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),
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Education
Parent-Teacher Associations (PTA), 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 per applicable provisions of the General
Appropriations Act. 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;
2. Outline the intended UTILIZATION of the abovementioned funds,
including the timing of such UTILIZATION of funds or donations
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in kind, consistent with its SIP, in its report on sources and uses of
school funds;
3. Ensure that all procurement using the school funds conform to the
provisions of Republic Act tfo. 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;
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 three (3) months;
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 PTA, (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 tfo. 44, s. 2015
'Guidelines on the Enhanced School Improvement Planning (SIP)
Process and the School Report Card (SRC) '; and
6. All SDOs are required to submit to their respective ROs the report on
the monthly status of School MOOE cash advances and utilization,
including issues and challenges encountered,
th
if any, every 5 day of the following month using the format labeled
as Annex 2 and 2-1. Such reports shall be consolidated by the RO
and submitted to the Central Office thru the
th
Accounting Division-FS every 10 day of the following month using
the format labeled as Annex 3 to 3-2. The release,
utilization and liquidation of school funds shall be in accordance with
the existing budgeting, accounting, procurement and auditing rules
and regulations.
VII. Monitoring and Evaluation
1) All offices shall comply with the reporting requirements specified under NBC
tfo. 567 including the submission of Budget and Financial Accountability
Reports as prescribed under COA-DBM ,Joint Circular tfo. 2014-1, DBM
Circular Letter No. 2016 -11 and COA-DBM ,Joint Circular No. 2019-1;
2) Any related concerns of schools not covered by the abovementioned

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VIII. Penalty Clause
1) Any DepEd personnel who will violate any provision

of this Order shall be dealt with administratively,
pursuant to DepEd Order No. 49, s. 2006, otherwise
known as the "Revised Rules of Procedure of the
Department of Education in dministrative Cases",
without prejudice to other legal remedies available to
the government.
2) The School Governance Council may prepare a report

on any irregularity or violations of these implementing
guidelines, and should be filed to the proper
disciplining authority pursuant to DepEd Order No.
49, s. 2006.
IX. Effectivity
1) All DepEd Orders, particulary Nos. 9, s. 2018 and 13, s.

2016, and other related issuances, rules and regulations
and provisions which are inconsistent with these
guidelines are hereby repealed, rescinded, or modified
accordingly.
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This Order shall take effect on School Year 2019 - 2020 and thereafter
and DepEd Joint Circular No. 2019-1, s. 2019
Management of Cash Advances to DepEd Non-Implementing Units for
School Maintenance and Other Operating Expenses (MOOE)
Discussant: Maricel I. Santos
Table of Contents
● Background
● Purpose
● Coverage
● Definition of Terms
● General Guidelines
● Specific Guidelines and Responsibilities
● Administrative Provisions/Penal Sanctions
● Repealing Clause
● Effectivity
FOR: Schools Division Superintendents, Heads of DepEd Supervised Public

Elementary and Secondary Schools, All Central and Regional Officials of
the Department of Budget and Management, and the Department of
Education, Heads of Finance Services/Divisions/Units, Heads of Accounting
and Budget Divisions/Units; Commission on Audit Auditors; Treasurer of
the Philippines, Bureau of the Treasury Directors, Heads of Modified
Disbursement Scheme-Government Servicing Bank (MDS-GSB), and All
Others Concerned
SUBJECT: MANAGEMENT OF CASH ADVANCES TO NON-

IMPLEMENTING UNITS (Non-IUs) FOR SCHOOL
MAINTENANCE AND OTHER OPERATING EXPENSES
(MOOE) AND PROGRAM FUNDS
1. BACKGROUND
1.1. The Department of Budget and Management (DBM) in collaboration
with the Bureau of the Treasury (BTr) and the Commission on Audit
(COA) is implementing a Public Financial Management (PFA)
Reform Program to enable the government to streamline processes,
promote stronger financial accountability, and fully execute the
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authorized annual appropriations to promote growth and reduce

poverty;
1.2. A key objective of the PFM Reform Program is to install better cash
management in government which will allow the BTr to strengthen
the monitoring and management of government funds maintained
outside of the Treasury Single Account (TSA) and the MDS; and
1.3. Under the existing set up, cash advances to the School Heads of
non-IUs for school operations and program funds constitute a
sizeable amount. The DBM-DepEd Joint Circular No. 2004-1,
Guidelines on the Direct Release of Funds to DepEd Regional
Offices and Implementing Units, prescribes, among others, that the
cash requirements of DepEd non-IUs shall be released to the
respective School Heads by the Schools Division Offices (SDOs)
through cash advance.
2. PURPOSE
2.1. To authorize School Heads of non-IUs to: (a) open a bank account (checking or
savings account), under the name of the school where the cash advance for school
operating budget and program funds shall be deposited; and (b) for the school
heads to negotiate banking arrangements such as minimum maintaining balance,
interest on funds, among others; and
2.2. To provide DepEd and the oversight agencies such as COA, DBM, and BTr
guidelines on the monitoring of the accounts, including the submission of reports
and proper recording/accounting of transactions.
3. COVERAGE
3.1. This Circular covers all DepEd’s non-IUs namely, elementary schools (ESs) and
secondary schools (SSs) operating without a complete set of books of accounts.
4. DEFINITION OF TERMS
For purposes of this Circular, the terms listed herein shall be construed to mean the
following:
4.1 Government Servicing Banks (GSBs) are financial institutions that accept
government deposits and perform banking services on behalf of government
agencies.
Examples: Landbank of the Philippines

Development Bank of the Philippines
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Education
Veteran’s Bank
4.2 List of Due and Demandable Account Payables-Advice to Debit Accounts

(LDDAP-ADA) is an accountable form to be used by National Government
Agencies (NGAs) in the implementation of the Modified Direct Payment Scheme
(MDPS).
4.3 Modified Direct Payment Scheme (PIDPS) refers to direct payment made to
creditor’s account with the GSBs or other Banks performed by the GS8s through
MDS upon receipt from the Agency of the LDDAP-ADA.
4.4 Modified Disbursement Scheme (MDS) is a procedure whereby disbursements by

NGAs chargeable against the account of the Treasurer of the Philippines are
effected through GSBs.
4.5 Treasury Single Account (TSA) is a unified structure of government bank accounts
giving the BTr a consolidated view of government financial resources, thus,
strengthening cash management. It rationalizes agency bank accounts and provides
a more economical system for (i) receipts and cash disbursements, removing
revenue floats and (ii) a more efficient reconciliation of bank balances.
5. GENERAL GUIDELINES
5.1 The School Heads of non-IUs shall be directed to open and maintain a bank
account (checking or savings account) under the name of the school with the GSBs.
The account opened shall be used to deposit the cash advance of the principal for
the operating budget and program funds of the school.
Opening an account (checking or savings account) with non-GSBs shall also be

allowed provided that, there is no existing GSBs within the 20 km radius from the
school, subject to post audit by the COA auditor concerned.
5.2 The School Head shall be the signatory to the account and shall make arrangements
with the Bank relative to the opening of account, maintaining balance and bank
fees/transactions costs to be approved by DepEd authorized personnel. Maintaining
balance and transaction cost/bank fees shall be charged to the school‘s MOOE
budget.
5.3 The authority to open a bank account for each school shall be approved by the BTr
upon submission of request by DepEd supported with the following information:
5.3.1 Name and Address of School;

5.3.2 Name and Address of Bank/Branch where to open an account;
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Education
5.3.3 Name of authorized signatory/signatories and designation; and

5.3.4Certification of Approval by the DepEd authorities.
In non-GSBs, the bank account of the schools shall not have funds more than the
required amount for the schools’ operating budget or P500,000 whichever is lower.
This shall safeguard government deposits with Philippine Deposit Insurance
Corporation insurance.
5.4 The cash requirement for MOOE of the schools shall be released within the first
week of every month/quarter, subject to availability of cash allocations as released
by the DBM. The amounts to be released for each month/quarter should correspond
to expenditures needed for the month/quarter, taking into consideration actual
historical utilization to minimize the amount of funds released as cash advance.
5.5 The School Head shall inform the bank that interest income on the account shall be
transferred automatically to the BTr by the GSBs every quarter, and by the
non-GSBs every end of the year. These shall be recognized in the BTr’s books of
accounts as remittances of income of the government.
The recognition of bank charges and interest in the books of the DepEd’s Operating
Unit (SDOs/Regional Offices (ROs)) concerned shall be based on the bank
statement or passbook entries, as the case may be.
5.6 The operating budgets and program funds of non-IU schools shall be deposited by
the SDOs/ROs through the MDPS using the LDDAP-ADA. The issuance of I'1DS
checks shall be allowed, in cases where MDPS is not applicable or practicable.
The LDDAP-ADA shall contain the list of bank accounts with the name of the
schools and other information required in the form.
5.7 Only deposits from the DepEd’s Operating Unit (SDOs/ROs) concerned and
interest earned on such deposits shall be allowed to be credited to the school’s bank
account.
5.8 To liquidate the cash advance, the School Heads of Non-IUs shall submit to the
SD0s/ROs concerned Cash in Bank Register, together with the supporting
documents and a copy of bank statement or passbook. Liquidation report:s for
disbursements of up to 75O/ of the amount given as cash advance shall be
submitted as basis for the release of the MOOE budget for the subsequent month/s
or quarter/s. The submission of partial liquidation report even below 75% of the
cash advance granted may be allowed but only for purposes of reducing the
outstanding cash advance.
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Education
5.9 The bank account shall only have the maintaining balance by end of the year. The
balance of the school bank account in excess of the required maintaining balance
shall be directly remitted to the BTr by the GSB or non- GSBs, at the end of the
year. To avoid unnecessary transaction fees/bank charges, the balance of the bank
account should not be less than the required maintaining balance.
5.10 The School Heads shall make proper liquidation of his/her cash advance if he/she
shall be reassigned to another school or upon his/her retirement/separation from
service. This shall be one of the bases for the issuance of clearance.
5.11 The DepEd SDOs/ROs shall reconcile the amount withdrawn based on the bank
statement or passbook with the reported disbursement and the supporting
documents submitted for liquidation of the cash advance.
5.12 To ensure the smooth implementation of this Circular, a training shall be conducted
for School Heads, accountable officers, and others concerned on the
guidelines and procedures and the required recording/reporting
framework.
6. SPECIFIC GUIDELINES AND RESPONSIBILITIES
6.1. Department of Education
6.1.1. The School Heads of non-IUs shall be granted the authority and
responsibility to:
a. open and maintain a bank account (checking or savings

account) under the name of the school for its operating and
program funds;
b. manage the school’s operating budgets and program funds

that will be downloaded as cash advances;
c. submit bank statements or passbooks and other reports as

may be required by the SDOs/ROs; and
d. comply with the liquidation requirements and submit reports

together with other supporting documents to the SDOs/ROs
concerned observing the prescribed timeline as indicated
under Item 5.8 of the General Guidelines. This shall be
consistent with the frequency/timeliness of the submission of
reports following the applicable COA rules and regulations
on cash advances, e.g., COA Circular 97-002 dated Feb 10,
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Education
1997 as reiterated in COA Circular 2009-002 dated May 18,

2009.
6.1.2. The DepEd SDOs/ROs shall:
a. determine the amount to be transferred as cash advance to

the non-IUs for their operating and program funds;
b. adjust the cash advance to be issued to non-IUs based on

actual utilization and bank reports in order to avoid
unnecessary amounts outside of the TSA;
c. be responsible for the issuance of clearances in case of

retirement, resignation, or transfer from one school to
another of School Heads and other school personnel who are
designated as signatories; and
d. advise non-IUs to efficiently manage the funds transferred to

their accounts (e.g., purchase of needed supplies and
materials upon receipt of the funds, and the prompt
settlement of accounts payable within target
turn-around-time).
6.1.3, DepEd Central Once shall:
a. monitor the status of bank accounts opened by the School

Heads and submit the summary of bank accounts opened and
outstanding balances to the BTr and other oversight agencies
by end of the year ,for monitoring purposes; and
b. prepare and Issue additional procedural guidelines, as
needed.
3.2. Department of Budget and Management
6.2.1. DBM shall include in the comprehensive Notice of Cash

Allocation the requirements of DepEd’s non-IUs
corresponding to the amounts indicated in the approved
Monthly Disbursement Program.
6.2.2 The DBM RO concerned shall make sure that proper repo4s are
submitted by DepEd to regularly check the authorization of cash
advances granted.
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3.3. Commission on Audit
6.3.1. COA shall include in its regular audit the bank accounts opened by
DepEd’s non-IUs to ensure that implementation is in accordance
with the existing rules and regulations, and funds are used according
for their authorized purpose/s,
6.3.2. COA shall prescribe additional accounting and auditing guidelines,

if necessary.
7. ADMINISTRATIVE PROVISIONS/PENAL SANCTIONS
7.1 It shall be the duty of the officials and employees concerned to comply with the
requirements of this Circular. Failure or refusal to do so without justifiable cause
shall constitute a ground for administrative action.
7.2 The preceding section is without prejudice to the filing of appropriate criminal
charges under existing laws against erring officials and employees.
All circulars, memoranda, rules, regulations, and other issuances inconsistent with
this joint Circular are deemed repealed and superseded accordingly,
8. EFFECTIVITY
This Circular shall be effective immediately upon issuance.
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Education
DepEd-DBM-DILG Joint Memorandum Circular No. 2, S. 2020

(Revised Guideline on the use of the Special Education Fund)
Jasmin M. Pangan
1.0 RATIONALE
Relative to the Coronavirus Disease 2019(COVID-19) outbreak, the Office of the President has
issued Presidential Proclamation No. 922, s.2020 declaring a state of public health emergency
throughout the Philippines. In response to the public health emergency, the Department of
Education(DepEd) developed the Basic Education Learning Continuity Plan (BE-LCP) titled
“Learning Opportunities Shall be Available: The Basic Education Learning Continuity Plan in
the Time of Covid 19” for the guidance of all DepEd offices and schools for SY 2020-2021.
The BE-LCP was presented to and adopted by the lATF under its Resolution No. 34, dated May
8, 2020. In his Address to the Nation last May 28, 2020, the President gave his full support to
DepEd's position to continue providing safe learning opportunities in the time of COVID-19
through blended/distance learning modalities.
Even without amending Section 272 of Republic Act No.7160, the aforementioned items or
expenditures may be considered as allowed expenditures under the Special Education Fund
(SEF). However, many local government units are requesting that such items be clearly covered
as allowed expenditures under DepEd-DBM-DILG Joint Circular (JC) No.1, s. 2017 (JC N0.1).
Hence, this addendum to said JC No1, s. 2017.
2.0. Clarification on Item 4.0 of JC no.1, s.2017 enumerating the allowable expenses
chargeable against the SEF
Accordingly, the following expenditures are hereby clarified as allowed to be charged against the
SEF, net of whatever DepEd may provide for similar expenses through its own budget and
subject to the provisions of item 5.0 of DepEd-DBM-DILG JC No.1, s.2017 dated January 19,
2017.
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Education
2.1 Operation and maintenance of public schools

2.1.1. Payment of costs and expenses in connection with the acquisition, production,
reproduction, and printing of learning materials for learners such as, self-learning modules,
textbooks, activity sheets, and study guides/manuals approved by DepEd;
2.1.2 Purchase of external storage devices (compact disc/digital versatile disc, USB storage, and
hard drive);
2.1.3 Communication expenses such as, but not limited to, landline phone for communication,
load (call, text, and data) for mobile phone communication and Wi-Fi connection;
2.1.4 Payment of subscription fee for videoconferencing or remote communication tools/

applications or platforms;
2.1.5 Payment of honoraria and allowances of locally-hired personnel, trained and qualified
tutors or learning facilitators;
2.1.6 Training/webinars for teaching and non-teaching personnel, school leaders, parents,
learning facilitators, and community education volunteers; and
2.1.7 Payment of cost and expenses in the distribution and retrieval of learning materials for the
learners such as, but not limited to, transportation expenses of DepEd personnel and expenses in
the distribution on the retrieval of self-learning modules, and shipment, delivery, and courier
services.
2.1.8 Health and sanitation expenses

2.1.8.1 personal protective equipment such as, but not limited to facemasks, face shields, hand
gloves, surgical caps, hats, eye goggles, and hazmat suits;
2.1.8.2 medical devices such as, but not limited to, thermal/temperature scanners, and digital
thermometers;
2.1.8.3 vaccines, vitamins and minerals; food supplements;
2.1.8.4 hand sanitizers, alcohol, disinfectants, anti-bacterial or germicidal soaps, cleaning
equipment, bleach, foot bath; and
2.1.8.5 psychosocial first aid, mental and physical examination or check-up for teaching and
non-teaching personnel and learners, and medical doctor’s consultation.
2.2 Construction and repair of school buildings:

2.2.1 Installation of health areas or facilities such as, but not limited to, school clinics and wash
areas.
2.3 Facilities and equipment:

2.3.1 Personal computer, laptop computer, tablet, notebook, and smartphone;
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Education
2.3.2 Printer, scanner, photocopying machine, and other printing or photocopying equipment and
their consumables;
2.3.3 Television set, antenna/cable satellite connection, radio with AM/FM channel, two-way
radio for remote/off the grid areas; and
2.3.4 Primary and secondary batteries, car battery, and solar panel.
3.0 Issues for Resolution

Interpretation of the provisions in the joint circular matters not covered herein, shall be referred
to the DepEd Central Office, for final resolution by DepEd, DBM, and DILG.
4.0 Separability Clause
If any provision of this joint circular is declared invalid or unconstitutional, the other provisions
not thereby affected shall remain valid and subsisting.
5.0 Repealing Clause
All provisions of existing circulars and other issuances inconsistent with this joint circular are
herby modified/repealed accordingly.
6.0 Effectivity Clause
This joint circular shall take effect immediately upon publication in the Official gazette.
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Education
Procedural Guidelines on the Management of Cash Advances for School

Maintenance and Other Operating Expenses and Program Funds of Non-
Implementing Units Pursuant to COA, DBM, and Deped Joint Circular No.
2019-1
Discussant: Charlyn Cuyco
⮚ Undersecretaries
⮚ Assistant Secretaries
⮚ Bureau and Services Directors
⮚ Regional Directors
⮚ Schools Division Superintendent
⮚ Public Elementary and Secondary School Heads
⮚ All other Concerns
To provide procedures for the implementation of the provisions of the said Joint Circular
✔ Proper monitoring
✔ Recording
✔ Accounting of financial transactions of all Non-IUs operating without book of accounts
RATIONALE
1. Requires the adoption of systemized processes

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2. Allow users to follow set of standards

3. As prescribes under the JC, the School Head of Non-IUs are authorized to open bank
account
4. Non – Ius Elementary and Secondary Schools
5. Without complete set of bank accounts
6. Partnership shall be executed by Deped through Memorandum of Agreement
GENERAL PRINCIPLES
1. Each School Head shall open a bank account.

2. Only Dep Ed CO shall enter into a MOA with partner GSB and non-GSB’s.
3. Opening an account with non-GSB’s may ne allowed provided there is no existing GSB
with 20km –radius from the school.
4. The school head my request for exception from opening a bank account.
5. Processing of requests for authority to open a bank account must be in accordance with the
standards specifies in these guidelines.
6. School Heads shall request for authority to open a checking account with passbook
available.
7. Requests of School Heads for authority to open accounts shall be evaluated by the
SDO-Cash Unit.
8. Upon the approval of the BTr, the SDO AU with the help of Cash Unit shall issue a
Certification of Approval to the concerned school.
9. Initial deposit and maintaining balance for the checking accounts shall be based in the
MOA to be executed between the GSBs / non GSb and the Dep ED CO.
10. The school head may use the Sschools MOOE fund for the initial deposit.
11. For accounts opened with non-GSBs the school shall not at given time, exceed the
required amount for the school’s operating budget..
12. The cash requirements to be deposited for MOOE of the schools will be determined by
the expenditures of the MDP.
13. All cash advances deposited to the account of the school shall subject to the maintenance
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Education
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Republic of the Philippines

Commission on Higher Education

Seminar: Advanced Administrative Thought Applied to

SCHOOL FINANCE MANAGEMENT

Discussant: Almer Gamboa

TO All Heads of the National Government

Guidelines on the Implementation of

Seminar: Advanced Administrative Thought Applied to

Seminar: Advanced Administrative Thought

3.0 DEFINITION OF TERMS

3.4 Tangible Assets/Items — are identifiable non-monetary assets with physical

4.0 IMPLEMENTING GUIDELINES

Seminar: Advanced Administrative Thought

a. The carrying amount shall be expensed/charged to the following accounts, as

i. Accumulated Surplus/(Deficit) for NGAs and GCs classified as Non-

ii. Retained Earnings/(Deficit) for GCs classified as Commercial Public

iii. Prior Period Adjustment and Government Equity for LGUs.

b. The corresponding accumulated depreciation and accumulated impairment

a. These items shall be reclassified to the appropriate semi-expendable property

b. The Property Cards being maintained by the Supply and/or Property

Seminar: Advanced Administrative Thought

a. The Stock Cards being maintained by the Supply and/or Property

b. The Supplies Ledger Cards being maintained by the Accounting

46 A change in accounting policy requires retrospective application. The entity shall

4.7.1. Annex A.1 — Semi-Expendable Property Card (SPC)

This form shall be maintained in the Supply and/or Property

4.7.2. Annex A.2 — Semi-Expendable Property Ledger Card (SPLC)

This form shall be kept in the Accounting Division/Unit to record

Seminar: Advanced Administrative Thought

Seminar: Advanced Administrative Thought

4.7.3. Annex A.3 — Inventory Custodian Slip (ICS)

This form is used by the Property and/or Supply Division/Unit to issue

4.7.4. Annex A.4 — Registry of Semi-Expendable Property Issued (RegSPl)

This registry shall be maintained in the Property and/or Supply

4.7.5. Annex A.5 — Inventory Transfer Report (ITR)

4.7.6. Annex A.6 — Receipt of Returned Semi-Expendable Property (RRSP)

4.7.7. Annex A.7 Report of Semi-Expendable Property Issued (RSPI)

This report shall be prepared by the Property and/or Supply Division/Unit

Seminar: Advanced Administrative Thought

Seminar: Advanced Administrative Thought

The Property/Supply Officer shall conduct periodic monitoring of all ICS

4.7.8. Annex A.8 — Report on the Physical Count of Semi-Expendable Property

This form shall be used to report the physical count of semi-expendable

4.7.9. Annex A.9 — Report of Lost, Stolen, Damaged or Destroyed Semi-

This report shall be used by the accountable officer/employee to report or

4.7.10. Annex A.10 — Inventory and Inspection Report of Unserviceable Semi-

This report shall be used to account for all unserviceable semi-expendable

4.8. For additional control and to safeguard the semi-expendable property

a. Low-valued items — cost of each item is P5,000.00 or less; and

a. Low-valued items — accountability shall be extinguished upon expiration of

Seminar: Advanced Administrative Thought

Supply Division/Unit; and

Seminar: Advanced Administrative Thought

b. High-valued items — accountability shall only be extinguished upon return of

4.11. For issued high-valued semi-expendable property which have become

o Semi-Expendable Machinery and Equipment - 5 to 15 years

o Semi-Expendable Furniture, Fixtures and Books - 2 to 15 years

Seminar: Advanced Administrative Thought

4.15. Semi-expendable property shall be covered by the policies of International