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DepEd on managing maintenance and operating expenses of schools in time of COVID-19 pandemic


Given the challenges, limitations, and adjustments of the current situation facing the wrath of COVID-19 and its aftermath, a talk about the government’s budget and support is essential to the public. Transparency with the maximum resources as well as the needs are crucial and vital to the society in seeking effective solutions or operative alternatives.

Not just the financial support of the government to our society in general, citizens must also be aware of the status of our local education as well.

Through the given order of Department of Education last June 25, 2020, here’s a preview and main points of the Supplementary Guidelines on Managing Maintenance and Other Operating Expenses Allocation for Schools to Support the Implementation of Basic Education Learning Continuity Plan in Time of COVID-19 Pandemic:



[see: DO_s2020_015 ]

  • By the guidance of RA No. 11469, “Bayanihan to Heal as One Act” and other issuances of Inter-Agency Task Force for the Management of Emerging Infectious Diseases (IATF), DepEd Order No. 012, s. 2020 known as the “Basic Education Learning Continuity Plan” (BE-LCP) has been adopted as a package of education interventions supported by necessary adjustments in operations in which mentioned financial management and procedures (to prepare for possible difficulties considering an indefinite timeline).   
  • The memo sought to address all public elementary and secondary schools (implementing units or non-implementing units) in different regions of the country.
  • Summary of Procedures and Standards:
    The School Heads are urged to study and develop School Improvement Plan (SIP) to be able to adjust and respond to the circumstances considering the priorities of funds, health and safety of learners, teaching and non-teaching personnel, and the potential conflicts that may arise in time.

    Guidelines for non-implementing units in procuring items or needs from the funds of MOOE (Maintenance and Other Operating Expenses) considering existing budgeting, accounting, and auditing rules and regulations.

    Guidelines on procurement of tangible items (costing below the amount of capitalization) subjected to the issuance of Inventory Custodian Slip, recognized as expense upon the end-user.

    Guidelines on considerable activities (not limited as mentioned below) as eligible items to be charged against the MOOE funds:
  1. production, reproduction, and distribution of alternative learning modules
  2. development of home learning guide
  3. PPE (personal protective equipment)
  4. production and distribution of Information, Education, and Communication (IEC) collaterals to promote health standards
  5. Maintenance of respiratory and health hygiene /WASH
  6. Rehabilitation of water and sanitation facilities
  7. Minor improvements in classroom for proper ventilation
  • The concerns are advised to follow the prescribed capitalization by the Commission on Audit for all fixed assets, considering the monitoring of Regional Directors, School Division Superintendents, School Heads, and the approving authority, guided by the provisions under DepEd Orders in governing the release, use, monitoring, and reporting of MOOE funds.

Not just educators, school heads, institutional financial officers, and students should be aware of these guidelines. Even parents should be accountable for having this knowledge to protect and secure our rights of education.

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