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THE SCHOOL MOOE REVISITED

THE SCHOOL MOOE REVISITED. School MOOE. I. Guidelines on the Use of School MOOE Legal Basis: 1. Department of Budget & Management(DBM) & DepEd Joint Circular No. 2004-1dated January 01, 2004 entitled Guidelines on the Direct Release of Funds

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THE SCHOOL MOOE REVISITED

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  1. THE SCHOOL MOOE REVISITED

  2. School MOOE • I. Guidelines on the Use of School MOOE Legal Basis: 1. Department of Budget & Management(DBM) & DepEd Joint Circular No. 2004-1dated January 01, 2004 entitled Guidelines on the Direct Release of Funds 2. Section 10. Republic Act No. 9155 (Governance of Basic Education Act of 2001) which provides that the appropriations intended for the field offices(elementary/secondary schools and schools division offices) are to be allocated directly and released immediately by the DBM to the said offices. 3. DepEd Order No. 60 s.2011 which provides the Implementing Guidelines on the Direct Release of MOOE Allocations of Schools to the Respective Implementing Units

  3. II. Implementing Requirements 1. The implementing units (IUs) are capable of administering their own funds since they have position items assigned to handle cashiering and bookkeeping functions, whether on a permanent or temporary basis 2. The DBM has already assigned agency codes to the said IUs, hence, they are authorized to open Modified Disbursement Scheme (MDS) Sub Accounts in government Depository banks and that the cash allocations intended for the aforementioned IUs are directly issued by the DBM to their respective MDS Sub-Accounts

  4. 3. The IUs are required to maintain set of books of accounts 4. The MDS Sub-Accounts of Schools Division Offices (SDOs) shall cover transactions of the SDO (Proper), elementary schools (ESs) and Secondary Schools (SSs) without financial staff, and may also include SSs, with financial staff that have no access to the banks, etc.

  5. NON-IMPLEMENTING UNITS The Elementary School (ES) and Secondary School (SS) Without Financial Staff shall : 1.Apply for bonding with the Bureau of Treasury, Fidelity Bond Division; 2. Draw cash advance from their supervising/directing SDO for their MOOE requirements 3. Disburse funds in accordance with the existing budgeting, accounting, procurement, and auditing rules and regulations. 4. Submit to the SDO the liquidation report and all supporting documents.

  6. III. Uses of School MOOE • To fund activities as identified in the approved School Improvement Plan (SIP) which are for implementation in the current year particularly in improving learning outcomes and as specifically determined in the Annual Implementation Plan (AIP) of the school; • To pay expenses for utilities(e.g. electric and water expenses ) • To procure school supplies necessary in classroom teaching • To pay wages for janitorial and security services • To use for other mandatory expenditures except for the procurement of textbooks and other instructional materials, school furniture and equipment.

  7. SCHOOL MOOE • REQUEST FOR CASH ADVANCE • UTILIZATION • LIQUIDATION • CUT OFF DATE IN THE SUBMISSION OF MOOE CASH ADVANCE

  8. I.REQUEST FOR CASH ADVANCE • DOCUMENTARY REQUIREMENTS: • CASH ADVANCE VOUCHER (3 COPIES) • OBLIGATION REQUEST BOX A TO BE SIGNED BY THE SCHOOL HEAD/PRINCIPAL (2 COPIES) • DETAILED ESTIMATE OF EXPENSES

  9. II. UTILIZATION • ELIGIBLE EXPENDITURES • NON – ELIGIBLE EXPENDITURES • COMMONLY USED ACCOUNT CODES: 751 – TRAVELLING EXPENSES 753 – TRAINING EXPENSES 755 – OFFICE SUPPLIES EXPENSES 760 – MEDICAL & DENTAL SUPPLIES EXPENSES 761 – GASOLINE, OIL & LUBRICANTS EXPENSES 765 – OTHER SUPPLIES EXPENSES 766 – WATER EXPENSES 767 – ELECTRICITY EXPENSES

  10. 772 – TELEPHONE EXPENSES LANDLINE 773 – TELEPHONE EXPENSES MOBILE 774 – INTERNET EXPENSES 781 – PRINTING AND BINDING EXPENSES 795 – GENERAL SERVICES 969 – OTHER MAINTENANCE & OPERATING EXPENSES 412 – DUE TO BIR

  11. III. LIQUIDATION • CASH DISBURSEMENT REGISTER • LIQUIDATION REPORT FORM • COPY OF CASH ADVANCE VOUCHER • SUPPORTING DOCUMENTS PER TRANSACTION

  12. IV . CUT OFF IN THE SUBMISSION OF MOOE CASH ADVANCE • THREE (3) WORKING DAYS BEFORE THE END OF THE MONTH

  13. WITHHOLDING TAX • Who are the withholding agents required to register? National Government Agencies – Head of offices and Chief Accountants or other persons holding similar postions in Departments, Bureaus, agencies & other instrumentalities officially designated as such by the head of office. Treasurers of Local Government Units, Treasurers/Chief Accountant of Government Agencies & instrumentalities and GOCC’s or, any person holding similar position and performing similar function as withholding agents, shall deduct and withhold the prescribed withholding taxes before making any payment to the seller of goods and services

  14. What are the expenses subject to withholding tax? All expenses paid by the government including but not limited to the following, shall be subject to withholding tax: PAYMENTS FOR: 1. Supplies 2. Repairs 3. Catering Services 4. Rental of Equipment, sound system 5. Water 6. Electricity

  15. What are the rates applicable to the above mentioned expenses? • INCOME TAX / EVAT Purchase of Goods - 1% Payment for Services - 2% • BUSINESS TAX IF NON-VAT REGISTERED - 3% IF VAT REGISTERED - 5%

  16. HOW TO COMPUTE FOR THE WITHHOLDING TAX DUE ILLUSTRATION: ABC Elementary School is registered with the BIR as a withholding agent. In Nov. 2012, the school paid for the following expenses: Supplies - 11,200 How will the withholding agent of ABC Elementary School compute for the taxes due to the government? Assumption 1: The supplier of goods and services is a Non-VAT taxpayer.

  17. INCOME TAX- Expanded Withholding Tax (1%) Supplies (goods) – 11,200 x 1% = 112.00 BUSINESS TAX –Withholding tax for NonVAT(3%) Supplies (goods) – 11,200 x 3% = 336.00 Assumption 2: The supplier of goods and services is a VAT registered taxpayer. INCOME TAX-1% Expanded Withholding Tax Supplies (goods) First: Compute for the taxable base To get the amount exclusive of TAX, divide the VAT invoice by 1.12 11,200/1.12 = 1,000.00

  18. SECOND: To compute for the withholding tax, use the amount as computed above (exclusive of VAT) and multiply by 1%. 10,000 x 1% = 100.00 Business Tax- 5%: Multiply the VAT invoice, exclusive of VAT by 5% 10,00.00 x 5% = 500.00 What are the applicable forms? BIR Form No. 1601-E - Expandable Withholding Tax (EVAT 1%) BIR Form No. 1600 – Remittance Return of VAT and other Percentage TAX Withheld (5%/3%) BIR Form No. 2306 – Certificate of Final Tax Withheld at source (to be issued to the Supplier – VAT remittance)

  19. BIR Form No. 2307 – Certificate of Creditable Tax Withhold at Source (to be used to the supplier- income/withholding tax remittance) When and where to File & Remit? The return shall be filed and the tax paid on or before the tenth (10th) day of the following month in which withholding was made. The return shall be filed and the tax paid with the Authorized Agent Banks (AAB) of the Revenue District Office having jurisdiction over the withholding agent’s place of business/office.

  20. Allowable Travel Expenses Pursuant to EO 298, the allowable travel expenses are as follows: Hotel/Lodging 50% - P 400.00 Meals 30% - 240.00 Incidental Exp. 20% - 160.00 Total per day 100% -P800.00

  21. Entitlement to travel shall start only upon arrival at the place of destination and shall cease upon departure there from at the following percentage: PARTICULARS PERCENTAGE TO COVER Arrival not later than Hotel/lodging -50% 12:00 noon 100% Meals – 30% Incidental Exp. -20% Arrival after 12:00 Noon 80% Hotel/Lodging -50% Dinner – 10% Incidental Exp. -20%

  22. PARTICULAR PERCENTAGE TO COVER Departure before 12:00 noon 30% Breakfast -10% Incidental -20% Departure at 12:00 or later 40% Breakfast - 10% Lunch – 10% Incidental – 20%

  23. Travelling Expenses CASH ADVANCE * Travel order properly approved in accordance with Section 5 of E.O. 248, as amended; * Approved itinerary of travel detailing the transportation expenses and travel expenses to be incurred as basis for determining the amount of cash advance.(COA Circular Nos. 92-389 and 96-004) * DepEd Memorandum LIQUIDATION/REIMBURSEMENT * Certificate of travel completed * Used tickets * Certificate of appearance * Actual itinerary of travel * DepEd Memorandum

  24. School INSET • Training matrix should be approved by the SDS • School Memo • Payroll for meal allowance to be signed by individual teachers with corresponding amount/day & total amount received • GAD- 5 % of school MOOE

  25. SBM GRANT I. Guidelines on Use of Grants II. Request for Cash Allocation III.Liquidation

  26. I. Guidelines on Use of Grants Legal Basis: DepEd Order No. 55, S. 2011 DepEd Order No. 69, S. 2012

  27. Utilization • Eligible Expenditures: 1. Establishment and strengthening of school based management, such as SIP review/enhancement, AIP Preparation, strengthening of school community organizations e.g. School Governing Council/ Parents-Teachers Association, etc. ; and/or 2. Implementation of certain innovation/improvement program w/c have direct link to the achievement of EFA/MDG Goals as lifted from the approved/accepted SIP/AIP (e.g. Alternative Delivery Modes, Drop Out Reduction Program, etc.);

  28. 3. All expenses incurred in support of the first two activities enumerated are eligible as long as the expenses are classified under Maintenance and Operating Expenses (MOOE) as prescribed in Annex A of COA Circular 2003-001 in Revised Chart of Accounts under the New Government and Accounting System (NGAS).

  29. B. Not Eligible Expenditures 1. hiring and payment of salaries of additional staff; 2. purchase of equipment; 3. payment of honorarium; 4. payment of utilities; 5. purchase and reproduction of NAT reviewers; 6. Activities funded by other special or national programs of subsidies.

  30. SBM Grants School Proposal • SBM Grant School Proposal (Proper Signatories) Submitted by: (Name & Signature of School Head) Noted by: (Name & Signature of District Supervisor) ( Name & Signature of Division SBM Coordinator) Approved by: ( Name & Signature of Schools Division Superintendent)

  31. II. Request for Cash Allocation A. Documentary Requirements: 1. Disbursement Voucher (3 copies) 2. Obligation Request (2 copies) • Box A signed by School Head • Box B signed by Division Accountant 3. SBM Grant School Proposal 4. Purchase Request

  32. III. Liquidation A. DocumentaryRequirements( purchases 499 and below) 1. Purchase Request 2. Purchase Order 3. Official Receipt 4. Requisition and Issue Slip 5. Inspection and Acceptance Report B. Documentary Requirements (for purchases 500 and above) 1. Liquidation Report (2 copies) 2. Report of Disbursement (1 copy) 3. Copy of Cash Advance Voucher

  33. 4. Supporting Documents per transaction: a. Purchase Request b. Canvass (3 suppliers) c. Abstract d. Purchase Order e. Sales Invoice/ Delivery Receipt f. Official Receipt g. Requisition and Issue Slip (RIS) h. Inspection and Acceptance Report (IAR) i. Remittance of tax withheld 1. Form 1600 and deposit slip for 5 % or 3 % 2. Form 1601-E and deposit slip for 1% or 2 % *Inventory Custodian Slip – office supplies having life span for more than a year Note: ICS should be signed by the Division Supply Officer

  34. C. Wittholding of Taxes D. Remittance of Taxes E. School Feeding F. School INSET

  35. THANK YOU

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