The budget is one provision from where the school derives its existence. Not merely to exist but to function productively. The school’s Maintenance and Other Operating Expenses (MOOE) is downloaded to the school’s account for the management and disbursement of the school head. The division office tries to see to it that the annual allocation of each school is fully released by the end of the year. This is to ensure that the allocation will be fully utilized by the school for its purpose.
However, there are certain requirements for the continuous release of the school fund to ensue. Statement 12.3 of the enclosure to DepEd Order No. 13, s. 2016, Implementing Guidelines on the Direct Release of Maintenance and Other Operating Expenses (MOOE) Allocation of Schools, states that “Elementary, and Secondary schools without financial staff shall… submit to the SDO on or before the 5th 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…” 12.4 further states that the same shall “disburse funds in accordance with the existing budgeting, accounting, procurement, and auditing rules and regulations.”
Furthermore, on June 10, 2016 the Division Office released Division Memo No. 292, s. 2016, regarding the Revised Disbursement Reports prescribed by COA Circular 2015-007 dated October 22, 2015, Government Accounting Manual for use of all National Government Agencies. The said revised reports include the Checks and Advices to Debit Account Disbursement Record which replaces the Check Disbursement Record; the Cash in Bank Register which is the new Check Disbursement Register; and the Report of Checks Issued and Report of Accountability for Accountable Forms.
Through the initiative of the Division Accountant, these forms can be downloaded from the Division website. These forms come with self-explanatory instructions and step-by-step guide on how to accomplish each and generate the needed reports.
The Checks and Advices to Debit Account Disbursement Record records the amount downloaded to the school account and the amount of checks issued. A bank balance is maintained after each transaction.
All items in the previous Check Disbursement Register can still be found in the new Cash in Bank Register with only a few improvements added. It is in this report where the breakdown of payments is detailed. The remaining cash in bank is still monitored here.
The Report of Checks Issued and the Report of Accountability for Accountable Forms are minimally changed keeping its familiar appearance and contents. The Report of Checks Issued is simply a list of all checks issued for each particular month. The Report of Accountability for Accountable Forms on the other hand keeps track of the number of checks issued and the remaining checks on hand for each month.
All these forms added to the paid Disbursement Vouchers and all supporting documents comprise the bulk of the liquidation of the cash advance granted to elementary and secondary schools through their accountable officers, usually the school heads.
This Division has conducted orientations and seminars relating to the process of granting school MOOE cash advances and the preparation of liquidation reports. The latest of these was the Document Based Reorientation-Workshop on the Grant and Liquidation of School MOOE on April 28, 2015. Each component of the school MOOE liquidation was thoroughly discussed with corresponding illustrations and relevant application workshops.
Adding to that, the computerized disbursement reports downloadable from the Division website simplifies the preparation of the necessary monthly requirements. Almost all schools have computers and internet connectivity. Basic knowledge in operating these equipment is the simplest necessity
Liquidation of cash advance is mandated to be submitted to the SDO on or before the 5th day of the month following the end of each quarter. With all these initiatives by the Division Office it is in place to expect an enhanced liquidation of school MOOE. Precious time is saved when papers are in order and complete upon submission.
Timely liquidation is an indication of efficient utilization of government funds which are made available to schools in support for their programs in helping teachers and students to perform better.
Furthermore, fast-tracking of the submission of liquidation will ensure earlier releases of subsequent budgets which will guarantee ample time for procurement of succeeding batch of supplies and materials needed for effective function of the school.
At any rate, all of these are but cooperative acts to the government’s program “Pera ng Bayan, Bantayan”.
LORNA BETHEL RAE M. LAPECIROS
Administrative Assistant III