Republic of the Philippines

Region I
Division of Pangasinan II
SAN FABIAN DISTRICT II
San Fabian
REVIEW MANUAL of the DECS MANUAL, 2000

CHAPTER I: The Department of Education, Culture and Sports (now DepEd)

Terms, Notations and Important Concepts

1. 1987 Philippine Constitution, Article XIV Section 1

It states that, the State shall protect and promote the right of all citizens to quality
education at all levels and shall take appropriate steps to make such education accessible
to all.
2. Public Act No. 222
It provided for the organization of four (4) executive departments, one of which was the
Department of Public Instruction headed by a Secretary.
It was enacted by the Philippine Commission on September 06, 1901.
3. Public Act No. 222, Section 4
It became the legal basis of the Department of Education and Culture.
4. Act No. 74
It established the Department of Public Instruction headed by a chief officer called
General Superintendent of Public Instruction on January 21, 1901.
5.

Public Act No. 222

Under this Act, the Department of Public Instruction established under Act No. 74 of
the Philippine Commission became the Bureau of Public Instruction.

6. Act No. 477

Under this Act, the name Bureau of Instruction became the Bureau of Education on
November 1, 1902.
7.

Reorganization Act 1407

It provided the change of Director of Education from General Superintendent of
Education on October 26, 1905.

8. Executive Order No. 94

It renamed the Department of Public Instruction into Department of Education in July,
1947.
9. Proclamation No. 1081
By virtue of this Proclamation, the Department of Education was renamed
Department of Education and Culture.
10. Presidential Decree No. 1397
The name Department of Education and Culture became Ministry of Education and
Culture.
11. Act No. 3075
It was enacted making inspection and recognition of private schools obligatory for the
Secretary of Public Instruction.
12. Commonwealth Act No. 80
It established the Bureau of Private Education headed by a director.
13. Republic Act 1372
It created the Bureau of Vocational Education effective June 22, 1963.
14. Republic Act No. 3873
It renamed the Bureau of Public Libraries into National Library.
15. Commonwealth Act No. 184
It established the Institute of National Language on November 13, 1936 and was
amended by Commonwealth Act No. 333 on June 18, 1938.
16. Philippine Republic Executive Order No. 392
It established the transfer of the National Museum to the Department of Education
17. Republic Act No. 7722
It is known as the Higher Education Act of 1994
It created the Commission on Higher Education independent from the Department of
Education, Culture and Sports.
18. Republic Act No. 7796
It is known as Act of 1994
It created the Technical Education and Skills Development Authority.

CHAPTER II: Organizational Structure

Terms, Notations and Important Concepts
1. Secretary
He/she exercises supervision and control over the entire department and perform
functions designated to him/her.
2. Republic Act 232
It is an act that provided four (4) undersecretaries (USEC) of the DECS.
3. Notes on Assistant Secretaries
ASEC for Programs and Projects and Regional Operations
ASEC for Planning and Human Resource Development
ASEC for Legal Affairs
ASEC for Finance and Administration
4. Education Technology Unit
It manages the DECS website and provides technology and capability building
resources in computer learning.
5. Department Order No. 84, s. 1982
It established the National Science Teaching Instrumentation Center.
6. Ministry Order No. 64, s. 1985
It established the Instructional Materials Council Secretariat.
7. Department Order No. 63, s. 1992
It established the National Educators Academy of the Philippines.
8. DECS Order No. 36, s. 1998
It allocated the number of Education Supervisors for a school division.
9. Duties of Education Supervisors
Assist the Superintendent in carrying out all the educational programs in the
division.
Visits the different districts, elementary and secondary schools in the division to
provide assistance to district supervisors, principals and teachers in evaluating and
improving of their work.

10. Duties of the District Supervisors

Provides leadership in the implementation of the DECS programs and projects in
the district.
Directs, advises and assists the elementary school principal and teachers in the
district.
Promotes the efficiency of teachers under his charge through effective supervision
and in-service training.
Leads in the evaluation of achievement in the district.
Keeps his schools functioning and keeping with broad general policies of the bureau
and the best interests of public schools in the community.
Sits as co-chairman at the District School Board in the deliberations.
11. Duties of the Elementary School Principal
Supervises all school personnel in an elementary school.
Provides leadership in the development and implementation of all educational
programs in the school.
Promotes the efficiency of teaching and learning in all classes through the inservice trainings, observations, visits, etc.
Coordinates all services for the wholesome growth and development of all pupils
and other personnel in the school.
Leads in the evaluation of achievements of the division. Directs the organization of
classes determines and assign the teaching loads of the staff and makes proper
distribution of instructional and other materials.
Provides for the accommodation of the pupils including the availability of buildings
for classrooms and other school needs.
Coordinates and cooperates with the community and other agencies and
represents the district supervisor in the school.
Prepares, consolidates and submits all reports of the school to the district
supervisor.
Rates the performance of the teachers in the school and recommends the
deserving ones for promotion.

CHAPTER III: Basic Education

Terms, Notations and Important Concepts
1. Basic Education
It has three (3) main programs; elementary, secondary and non-formal.
2. Curricular programs
These are suggestive patterns and models for the guidance of the field and teachers.
3. Notes on the Basis of Curricular Programs
1987 Philippine Constitution, Article XIV, Section 2
Education Act of 1982
DECS vision and mission
Other official statutes
4. Notes on the Objectives of Elementary Education
To provide the knowledge and develop the skills, attitudes and values essential to
the personal development and necessary for living in, and contributing to, a
developing and changing social milieu.
To provide learning experiences which increase the learners awareness of, and
responsiveness to, the changes and demands of the society and prepare him/her for
constructive and effective involvement.
Top promote and intensify the learners knowledge of, identification with, and love
for the nation and the people to which he/she belongs.
To promote experiences which develop the learners orientation to the world of
work and prepare himself/herself to engage in honest and gainful work.
5. Notes on the Organization of Classes in the Elementary Grades
Generally, in the primary grades, one (1) teacher shall handle all the subjects in
one (1) class with a maximum of fifty-six (56) pupils. ( D.O. No. 26, s. 1995)
In the intermediate grades, the departmental system may be adopted following a
5:4 or 3:2 plan ratio of teachers to classes.
No teacher shall have a load of more than 360 minutes of actual teaching per day
(M.O. No. 6, s. 1982)
The maximum of daily contact time shall be 300 minutes (Grades I and II), 340
minutes (Grade III), 360 minutes (Grade IV) and 380 minutes (Grade V and VI) for
regular classes.
Mobile and/or multi-grade classes shall be organized to cater for the needs of
school children in distant and difficult-to-reach communities when there are
insufficient numbers of enrollees per grade or when not enough teachers are
available.

6. Acceleration
It refers to any administrative practice designed to move gifted learners through school
more rapidly than usual.
7. Grade acceleration / Grade skipping
A child skips one (1) or two (2) grades after he/she has been found to be intellectually,
socially and emotionally ready to be moved to the higher grade.
8. Grade telescoping
A pupil covers all the scope and sequence of a two-year curriculum in one (1) year or a
three-year curriculum in two (2) years.
9. Ability grouping
Is any classification of children for instructional purposes in terms of capacity for
learning and demonstrated achievement. The types of ability grouping are;
Special class / Self-contained class
Children who have been earlier identified as gifted are grouped by grades and
are taught using curriculum adapted to their abilities, interest and needs.
Pull-out Program
Under this scheme, the gifted are pulled out from their class to attend
enrichment classes under a teacher who has expertise in the particular subject.
10. Enrichment
It refers to any adaptation of regular curriculum to provide educational experiences
over and above those in the regular program. It does not require students to skip grades
or accomplish anything earlier than usual.
11. Notes on Pre-school Education or Early Childhood Education
Objectives ( D.O. No. 107, s. 1989)
a. To develop the child in all aspects, so that he/she may be better prepared to adjust and
cope with life situations within the context of his/her experience.
b. To maximize the childs fullest potential through a variety of carefully selected and
meaningful experiences considering his or her interests and capabilities.
12. Notes on the General Guidelines on Pre-school Education or Early Childhood Education
School divisions are encouraged to establish public pre-school classes whenever
possible to provide the early childhood stimulation needed by children during their
formative years.
In schools where the Grade I pupils have not been provided by pre-school
education, the eight-week curriculum on early childhood experiences shall be
provided.

Organized pre-school classes may have a minimum of twenty (20) and a maximum
of forty (40) pupils to a class.
A pre-school teacher may be allowed to handle a maximum of two (2) classes, one
(1) in the morning and one (1) in the afternoon.

13. Curricular offerings of the different types of Secondary Schools

General Secondary School
It offers a continuation of the elementary education program but designed both
as college preparatory as well as terminal education who may not go to college.
General Comprehensive High School
It offers the secondary education program as preparatory program for college.
In addition, it provides a variety of academic and vocational electives/courses
for the students to choose.
Secondary Vocational School
In addition to the general secondary program, vocational and related subjects
designed to prepare students primarily for gainful employment in areas as
agriculture, fishery, trade and industry.
Special Secondary School
It offers a high school curricula specially designed to address the peculiar needs
of special groups of students.
CATEGORIES OF SPECIAL SECONDARY SCHOOL
o Regional Division Science High School
It provides an addition to the secondary education program, additional
elective in Science, mathematics and English subjects for the highly gifted
students who are inclined towards sciences. There shall be one R/DSHS for each
region/division (D.O. No. 69, s. 1993).
o Science and Technology High School
It equips highly qualified learners with knowledge, skills and attitudes
relative to science and technology.
o Science High School and Science and Technology School
It has an enriched Science, Mathematics and English curriculum in addition
to the standard requirements of the secondary education curriculum.
Special Science Curriculum in the Network of S&T Oriented High Schools
It provides enrichment materials for science and technology, mathematics,
earth Science in selected existing general high schools (D.O. No. 128, s. 1993)
School for the Handicapped
It is a school for children who may either be visually impaired, hearing impaired,
mentally retarded, or orthopedically handicapped.
Boys Town School
It is a government school for orphans, the homeless and other underprivileged
boys.

The School for Minor Offenders

This correctional high school takes care of the minor offenders. The curriculum
is basically the same with the general high schools but with a strong emphasis
on vocational skills development.
The Philippine High School for the Arts
It provides special curricula for the development of the talents and interests in
arts, creative music, theater arts, in addition to the standard requirements of
the secondary education curriculum.

14. Non-formal education

It offers alternative learning opportunities for the out-of-school youth and adults
specifically for those who are fifteen (15) years old and above and unable to avail
themselves of the educational services and programs of formal education.
15. School Paper
It shall consists mainly of editorial, sports and science page feature articles, reports and
news items on the various school and community activities.
It is a venue for the development of the journalistic interest and skills of the students. In
no case shall it be a venue for grievance and destructive criticisms.
16. Student Government
It provides learning opportunities and first-hand experiences in leadership and to
exercise democratic procedures to all pupils/students.
17. Department Order No. 20, s. 1991
It prohibits the organization of fraternities and sororities at the elementary and
secondary schools, both public and private. Penalty for non-compliance is expulsion
and of pupils/students.
18. Notes on Health and Nutrition Program
Four (4) Major Phases of Health and Nutrition Program
Healthful school living
Health and nutrition services
Health education
School-community coordination for health
19. Notes on the EMIS
It stands for Educational and Management Information System
It is a well planned and meticulously managed information system better known as
the data bank.

The EMIS should be handled by a teacher.

equivalent to four (4) teaching loads.

Management of the EMIS is

20. Notes on the Establishment of Schools

Guidelines on the Establishment of new Schools
No new public school shall be established except by law or pursuant to law.
The establishment of a new school, conversion of existing schools or changes of
curricular offerings, administration, maintenance and conduct of existing
secondary schools shall be by law.
New public schools may also be established in municipalities and cities upon the
approval of the Secretary provided the requirements set are met.
21. Notes on opening school annexes in nearby barangays.
A feasibility study should be conducted by the school head of the mother school
recommended by the Schools Division Superintendent and the Regional Director. The
feasibility shall include;
Petition by the majority of the parents of prospective enrollees.
Title of school site of one (1) hectare or deed of donation in favor of the
Department.
Certification of availability of funds for the construction of classrooms and other
facilities.
Certification that the proposed annex is not within the 2-kilometer radius of any
existing public/private schools.
Certification of the availability of funds, textbooks, references and equipment for
Science, Mathematics, THE and PEHM.
Certification of continued support from the local government until such time that
the school is incorporated in the national budget.
A copy of the budget of the mother school and the proposed budget of the annex.
22. Notes on the Integration of Schools
An existing elementary/high school may be integrated, merged or incorporated with
another existing elementary/high school with a contiguous geographical area if
enrolment in such school fails to meet the minimum of 100 students per curriculum
year or if the continued separate operation of both schools is not financially feasible. In
some cases elementary and secondary schools located in the same school site may be
integrated (D.O. No. 5, s. 1989).
23. Notes on the areas of school sites.
One half (0.5) hectare for a school with an enrolment of 50 or less students.
One (1) hectare for a school with an enrolment of 50 to 1 000 students.
Two (2) hectares for a school with an enrolment of 1 000 to 2 000 students.

Three (3) hectares for a school with an enrolment of 2 000 to 3 000 students.
The same ratio should be maintained for enrolment in excess of 3 000.

24. Notes on the qualification to enroll on night classes.

Only qualified students should be allowed to enroll. They should have;
A certificate of graduation from elementary school.
A certificate of the Philippine Educational Placement Test (PEPT)
25. Notes on Closure of Schools
Voluntary when the school for valid cause and on its own initiative chooses to
terminate or close of its own programs or courses offered, provided such closure is
undertaken at the end of school term and provided further that the school remains
obliged to furnish the necessary transfer credentials and records to the students
affected by the closure.
Involuntary when the closure or termination is ordered by the Department through
the revocation/withdrawal of the permit or certificate of recognition previously
issued for the program or course.
26. Notes on the Temporary Closure of a Public School
No students are enrolled therein.
The school buildings are destroyed or have been declared dangerous to life.
The entire school building and site houses refugees from calamities.
There is no peace and order in the community.

CHAPTER IV: Regulations Directly Affecting Pupils/Students

Terms, Notations and Important Concepts
1. Department Order No. 44, s. 1998
It is the policy of the State to provide for a free and compulsory public elementary and
secondary education.
2. Republic Act 6655, Section 6
Provides that the right of any student to avail of free public high school shall
terminate if he fails for two (2) consecutive school years in the majority of the
academic subjects in which he is enrolled during the course of his study unless such
failure is due to some valid cause.
3. Authorized valid contributions ( D.O. No. 27, s. 1995 and D.O. No. 60, s. 1999)
It includes ID fee, BSP, GSP, and PNRC fees, school publication fee, school
organization fee, and Anti-TB fee.
4. PTA/PTCA
An organization authorized to collect PTA/PTCA fee in an amount to be determined by
the PTA/PTCA members themselves at a meeting called for the purpose, provided
such collections are made on a voluntary basis, are not required for academic
admissions, or transfer purposes, and are collected by the PTA/PTCA themselves and
not the public school teachers.
5. Period of Enrolment
The period of enrolment for the elementary and secondary schools shall not be later
that two (2) weeks before the opening of classes.
6. Department Order No. 88, s. 1997
It provides that employed individuals shall be allowed to enroll in available night high
school classes.
7. Department Order No. 64, s. 1998
It provides graduating students who lack one (1) laboratory subjects or two (2) nonlaboratory subjects in order to graduate in May or irregular students who lack the
minimum one (1) laboratory subject or two (2) non-laboratory subjects to be classified
as regular students in any curriculum year of the secondary course during the
succeeding school year after the summer term.

8. Department Order No. 76, s 1998

It provides the admission and re-admission of exchange student-participants or
scholars.
9. Department Order No. 26, s. 1994
It provides the admission and placement of students from foreign countries.
10. Department Order No. 62, s. 1995
It provides the allowable transfer of students on the ground of displacement of families
arising out of natural and man-made calamities.
11. Form 138-E
Pupils report card.
12. Form 137-E
Pupils permanent record
13. Form 138-A
Students report card
14. Form 137-A
Students permanent record
15. PEPT
It is known as the Philippine Educational Placement Test.
It is a battery of tests covering five (5) basic subjects namely Mathematics, English,
Filipino, Science and Araling Panlipunan.
It is given and administered to youths/adults that have been out of school for at least
two (2) years, who are over-aged at school by at least three (3) years and who are
Filipino citizens.
16. PVT
It is known as the Philippine Validating Tests.
It is provided by the Department Order No. 22, s. 1998
It shall validate the learnings acquired in various situations under circumstances which
cover five (5) basic subjects in the school curriculum in the elementary and secondary
levels.
17. Follow-ups
These are manifestations of how well the student applies, evaluates and synthesizes
the concepts, ideas and views acquired from Values Education.

18. Involvement
It refers to the students active participation in the processes/activities initiated by the
teacher or the students inside or outside the classroom for value formation.
19. Notes on Valedictorian/Salutatorian/Honorable Mention
It shall apply to graduating honor students in all secondary schools.
NOTE: The number of honor students to be declared Honorable Mentions shall not be
no more than one (1) percent of the total number of graduating students.
NOTE: Final selection and announcement of honor students should be made by the
principal after the approval of the division office not later than fifteen (15) working
days before graduation. Protests shall be filed not later than five (5) working days
before graduation. Settlement of protest should be made three (3) working days at
the division level only.
20. Department Order No. 17, s. 1999
It provides the policy of the DepEd about graduation. Contributions for graduations
may be increased to not more than Php 150.00. Graduation exercises should be held
only after the last day of classes.
21. Department Order No. 92, s. 1992 pages 22-23
It provides all school institution the authority to maintain school discipline.
22. Notes on suspension/expulsion of pupils/students
Service Manual 1960, Part VI Chapter III, Sections 145-151
For the first and other offenses which are not very serious in nature, a suspension
from school not to exceed three (3) days may be authorized by the principal
without the approval of the division superintendent.
For a persistent offender or one guilty of a serious offense, a suspension of not
more than one (1) year may be imposed subject to the approval of the division
superintendent.
Suspension for a school year or more, or expulsion from school can be ordered
only by the Secretary.
23. Notes on offenses punishable by suspension or expulsion depending on the seriousness of
the offense.
Gross misconduct
Cheating and stealing
Assaulting a teacher or any other school authority or his agents or students
Smoking inside the school premises

Vandalism, writing on or destroying school property like chairs, tables, windows,

books, laboratory equipment and others.
Gambling of any sort
Drinking intoxicants and liquors
Carrying and concealing deadly weapons
Extortion or asking money from others
Fighting, causing injury to others
Using, possessing and selling of prohibited drugs
Hazing in any form or manner whether inside or outside the school premise
Immorality/sexual harassment
Instigating, leading or participating in concerted activities leading to stoppage of
classes
Preventing, threatening students or faculty members or school authorities from
discharging their duties or from attending their classes or entering school premises
Forging or tampering with school records or transfer forms

24. Note on ABSENCES

A pupil/student who incurs absences of more than twenty (20) percent of the
prescribed number of class or laboratory periods during the school year or term should
be given a failing grade and given no credit for the course or subject.
25. Note on School Uniform
The acceptable haircut for boys shall be at least one (1) inch above the ear and three
(3) inches above the collar line.
26. Note on the Rights of Students in School
The right to expeditious action not exceeding thirty (30) days from receipt of request
by the school, to the issuance of the official school certificates, diplomas, transcript of
records, grades, transfer credentials, and similar school documents or records.
27. Note on School Activities
Meetings, assemblies, convocations, and activities shall be held in the presence and
with knowledge of the Principal, Head Teacher or Guidance Counselor, Teacher or
Club Adviser/Coach.

CHAPTER V: Communications and Information Policies and Procedures

Terms, Notations and Important Concepts
1. Note on Information and Dissemination
DepEd (DECS) maintains a Press Corps at the Central Office and Information Officers at
the Regional Offices.
2. The Service Manual
It contains the basic regulations, instructions and information which guide DECS
Central Office and the field personnel in carrying out the tasks of the Department.
Subsequent amendments are issued to the field through orders, memorandums and
bulletins.
3. Handbooks
These are issued to provide handy reference materials to the field on DECS policies on
certain educational issues and procedures in the implementation of its programs and
projects. Leaflets, foldouts and the like are also issued to disseminate information on
specific programs/projects being implemented by the DECS.
4. Publications
These are published on a regular basis and are distributed to inform the field and other
stake holders on various activities undertaken by DECS toward the development of
quality basic education in the country.
5. DECS Orders
These are issuances on policies, guidelines, or regulations which are generally
permanent in nature and are in effect until rescinded.
6. DECS Memorandum
These are issuances containing certain instructions and information which are
temporary in nature and are usually applicable only during the year of issuance. These
include announcement of conferences, seminars, examinations, surveys, competitions
and celebrations.
7. Bulletins
These are primarily informative issuances. These include educational statistics,
statistics, curricular materials, and professional papers, on academic, industrial, health
concerns, etc. DECS memoranda, orders, bulletins are numbered consecutively starting
with the first issuance in January every year.

8. Unnumbered Memorandums
It contains instructions or information which is limited in application and concerns only
a few regions or offices.
9. Office Orders
It contains policies/instructions or regulations which are of general application in the
Central Office.
10. Office Memorandums
It contains certain instructions or information which are office-specific.
11. EMIS
Known as the Educational Management Information System
It provides information to education administrators in the planning and delivery of
educational services.
12. Data Bulletin
It is the final output of the EMIS at the district, division and regional levels.
13. Notes on the Subsystems of EMIS
Pupil/Student Management Information System
Personnel Management Information System
Curricula Implementation Information System
Regulation and Control Information System
Physical Facilities Management Information System
Financial Management Information System
Community Services Information System
14. Notes on the Preparation and Correspondence
Where a letter or endorsement requires more than one (1) sheet, the page number
should be indicated at the top of the page.
Enclosures to correspondence should be indicated/listed on the lower left-hand
corner of the page.
The use of the first and second persons when reference is made to the writer and to
the recipient should be avoided.
The content of a communication should be limited to only one (1) subject.
A higher authority should be addressed as Sir or Madam
In addressing one of the equal rank or a subordinate, the less formal salutation of
Dear Sir and Dear Madam may be used.
The complimentary close of formal official letters should be Very truly yours

Envelopes of official correspondence should be plainly addressed and should

identify the sender.
In official correspondence, the name of the office should be used not the name of
the official unless expressly necessary for identification purposes.
In writing a memorandum, use To if it is addressed to an employee of a lower
rank.
In writing a memorandum, use For if it is addressed to an employee of a higher
rank.
In making an endorsement, use Respectfully forwarded to an office of higher
rank.
In making an endorsement, use Respectfully transmitted to an office of equal
rank.
In making an endorsement, use Respectfully referred to a subordinate office.

15. Under-endorsement system

This means that an endorsement maybe written on the space following the conclusion
of a letter or preceding endorsement, or it may commence on a new set of paper.
16. Contents Noted
It is written, indicated and signed by the sender where no new significant information
or opinion is given. Such action should not go beyond the fifth endorsement.
17. Note on Signing Protocol
Except when required by law or regulation, and as may be expedient, any written
action or decision must have no more than three (3) initials or signature.

CHAPTER VI: Administrative Functions, Policies and Procedures

Terms, Notations and Important Concepts

1. Procurement
It is synonymous to purchase or the act of buying supplies, materials and equipment
essential for government operations.
2. Procurement Planning
It is the first step in the procurement process.
3. Notes on the APP
It is known as the Annual Procurement Program.
It is referred to the itemized list prepared by the head of agency showing the kind,
estimated quantity, estimated cost, description of supplies together with the
balance on hand, if any.
It is prepared and submitted to the department of Budget and Management as part
of the work and financial plan on or before the end of November.
4. Public Bidding
It is the method of procurement whereby the office issues Invitation to Bid to
prospective suppliers of materials, equipment and services.
5. Executive Order No. 301, Section 1
It says that, no contract for public services or for furnishing supplies, materials and
equipment to the government or any of its agencies shall be renewed or entered into
without public bidding unless otherwise with the stipulated exception.
6. Emergency Purchase
This is done through the direct requisition or orders through canvass of prices of at least
three (3) bonafide dealers which is resorted to the exceptional urgent or absolutely
indispensable to prevent immediate danger to or loss of life/property or needed for the
project or activity, which cannot be delayed without causing detriment to public
service.
7. Direct contracting (single source procurement) and direct purchase
It does not require elaborate bidding documents.
The selected
manufacturer/supplier/distributor is simply asked to submit a price quotation together
with the conditions of sale.

8. Procurement Service
It is now under the DBM with the abolition of the General services Administration
under Executive Order No. 285, dated July 27, 1987.
9. Executive Order 359 (dated June 2, 1989)
It prescribes the guidelines and procedures in the implementation of Executive Order
285 in the operation of the procurement system common-used office supplies,
materials and equipment.
10. Notes on the Prohibitions (under the Manual of Procurement COA-PTTF)
Entering into a contract without appropriation.
Splitting of requisition
Personal use of property for the furtherance of private interest.
Irregular, unnecessary, excessive, extravagant and unconscionable expenditures or
uses of funds or property shall be prevented.
Irregular Expenditures are incurred if established rules, regulations, procedural
guidelines, principles or practices that have gained
recognition of law are not observed.
Unnecessary Expenditures- are those which could not passed the test of
prudence or diligence of a good father of a family,
thereby denoting non-responsiveness to the exigencies
of the service.
Excessive expenditures are expenses incurred at an immoderate quantity
and exorbitant price.
11. Property Custodianship
This refers to the guardianship of government property by the accountable person. It
includes the receipt of supplies, materials and equipment, the safekeeping, issuance,
repair and maintenance of equipment. It also includes the accountability, responsibility
and liability of accountable officers arising from loss, misuse, damage, or deterioration
of government property due to fault or negligence in safekeeping thereof.
12. General Form No. 57 (A)
It is a form accomplished immediately after appointment/designation of the supply
officer which request for application, increase, and decrease, reduce, cancel or transfer
of a bond duly signed by the head of agency.
13. Storage
It refers to the scientific and economical receipt, warehousing and issue of materials for
their best safekeeping and rapid availability.

14. Requisition and Issue Voucher (RIV)

This contains, among other things, the quantity description, kind of materials needed,
the purpose, the signature of the requisitioning officer and the authorized approving
official concerned.
15. Memorandum Receipt (MR)
This is prepared to cover the transfer of semi-expendable, non-expendable supplies or
property from the head of the department or office for the re-issue to the end-user.
16. Physical Inventory of Property
It is an indispensable procedure for checking the integrity of property and
custodianship.
17. Disposal
It is traditionally refers to the sale or destruction of assets and property, which are
unserviceable and are no longer needed in its operation.
18. General Form 17-A
This form is used in the disposal and condemnation of unserviceable equipment,
building and other physical structures including supplies in stock accounts.
19. General Form 64-A (Report of Waste Materials)
This form covers damaged equipment spare parts. It is used for the disposal of waste
materials which result from the consumption or utilization of expendable materials, and
covers damaged equipment parts, empty containers and remnants salvaged from
destroyed or damaged fixed assets.
20. Barter
It is a modified form of transfer of property wherein an agency transfers property to
another government agency in exchange for another piece of property.
21. Public Bidding
It may be done through the sealed public bidding or when circumstances warrant by
viva voce.
22. Negotiated sale
It is resorted as a consequence of failed public bidding.

23. Notes on Condemnation and Demolition of School Buildings

A school building which has become unsuitable, dilapidated and whose repair will cost
50% or more than the cost of the new building to replace it, should be recommended
for condemnation or demolition.
Provisions:
The school head reports the unserviceable building to be condemned by
accomplishing General Form No. 17-(A) in seven (7) copies and submitting it to
the SDS.
The SDS sends a team to check and verify the condition of the building. The team
shall be composed of the representatives of the Superintendent, City or Municipal
Engineer and the COA as witness.
After checking and verification, the team submits to the SDS its findings and
recommendation/s.
Authority to demolish shall be served by the school official concerned to the office
of the City/Municipal engineer before undertaking the demolition.
The demolition work shall be witness by the team who shall submit a report
thereon.
Usable materials from the demolished buildings shall be sold through public
auction if it is not requested by the school for retention to be used specifically for
the improvement of existing school structure like fences, nurseries, covered walk
and the like.
24. Notes on Disposal Committee
Executive Order No. 3309 dated March 8, 1996 reconstituted the Committee on Disposal
as provided under E.O. No. 888.
Chairman A senior official with functions not lower than the level of an assistant
Secretary for a Department and Director for a bureau/agency or Department
manager for GOCC.
Member Head of the Departments administrative services or head of the
agencys Administrative Division.
Member Head of the Property Unit (M.O. No. 20, s. 1983)
25. Notes on Disciplining Authority
Authority to exercise ultimate power to investigate the offending officer and
employee and impose the corresponding penalty for the offense committed is
vested only on one officer in an office referred to in the Civil Service Decree of the
Philippines as the discipline authority and the power vested in him/her is known
as disciplinary jurisdiction. It has the final authority to pass upon the removal,
separation, and suspension of said officers and employees.

The appointing authority has been given the concurrent disciplinary jurisdiction
over his/her subordinate officers and employees. (R.A. No 6040 in August, 1969,
amending R.A. No. 2260, otherwise known as the Civil Service Law).
On October 6, 1975, R.A. No. 6040 was further amended by the Presidential
Decree No. 807, otherwise known as the Civil Service Decree of the Philippines.
Republic Act No. 6040, Section 37 provides that, an investigation may be
entrusted to the Regional Directors or similar officials who shall make necessary report
and recommendations to the head of office or department.
The power to discipline is an inherent right and duty in every organization for
without it, the very aims and purpose for which it was organized cannot be truly
achieved. And in the exercise of this power, the administrators find themselves
bound by restrictive legislation.

26. Notes on Kinds of Discipline

Positive discipline
- It is viewed from the standpoint of the individual proceeds from within and to a
large extent is habitual reaction to established values, customs, traditions, and
regulations.
- It tends to promote emotional satisfaction, or in other words, satisfies, drives.
Negative discipline
- It involves force or some outward influence in its extreme form, proceeds on
the theory that compliance is secured by the use of punishment or by fear of
penalties
- It is referred also as disciplinary action.
- It is referred to as the administrative steps taken to correct employees
misbehaviors related to job performance.
27. Notes on the Usual Forms of Punishments
Warning or reprimand
It is the least severe penalty and in the majority of instance a reprimand may
proved sufficient.
Reassignment
A second mild form of punishment wherein frequently resorted to in the case of
field workers and others who can be moved without disrupting the service
concerned.
Demerits or reduction
A penalty which results from the performance rating of the employee maybe
severe since it may seriously retard his progress toward a better position. In most
cases, any breach of duty is recorded of the employee and taken into consideration
at the time of possible promotion.

Suspension
This is without pay and is considered severe since the employee does not report
to work for a time and does not receive the usual pay.
Demotion
It is with a reduction of pay and the employee who suffers from it is subjected to
a continuing penalty since his monthly earnings are permanently less than before
action was taken. In addition, the stigma is greater than the new duties to which
he is assigned may be less agreeable. It is used with caution, as it invariably results
in breaking the spirit and lowering the morale of the employee.
Dismissal
It is the most extreme penalty. It results not only in loss of income and status
but also in the loss of other privileges.

28. Presidential Decree No. 807, Article 9, Section 36(a)

It provides that, no officer or employee in the Civil Service shall be suspended or
dismissed except for cause as provided by law and after due process.
29. Notes on the DECS Rules and Procedure
DECS Rules and Procedure shall address the urgent need to rationalize and
systematize the conduct of the proceedings to expedite the resolution of
complaints and grievances involving officials and employees of the DECS.
DECS Rules and Procedure shall liberally be construed in order to affect an
expeditious and just settlement disputes.
Administrative investigation shall be conducted without necessarily adhering to the
technical rules of procedure applicable to judicial proceedings.
30. Grievance
Shall refer to expressed dissatisfactions that arise from the working conditions,
relationships or status among co-workers that are believed to be wrong, unfair, ignored,
or dropped without due consideration.
31. Grievance Procedure
Shall refer to the a workable procedure for determining or providing the best way to
remedy the specific cause or causes of the grievance.
NOTES:

When the dissatisfaction calls for disciplinary action, it shall not be considered as
grievance. It shall be brought as an administrative disciplinary case in accordance
with DECS Manual 2000 Section 3.

The Grievance Committee shall render its decision within five (5) days from
receipt of the grievance in writing. The decision shall be in writing and shall
contain all relevant facts and circumstances as well as the law or rule that was
applied.

32. Notes on Proper Subjects/Objects of Grievances

Unsatisfactory working conditions
Improper, tedious or laborious work assignments
Faulty tools or equipment
Unsatisfactory personnel and/or work processes
Improper placement and selection of personnel
Improper appreciation of the factors relative to lay-offs, promotions, salary
increases and transfers.
Arbitrary exercise of discretion
Interpersonal relationships
Policies, practices and procedures which affect employees
Any and all matters giving rise to employee dissatisfaction
33. Notes on Administrative Disciplinary Cases
Administrative disciplinary case is one wherein an official or employee of the
government is prosecuted from an act or omission punishable as a non-penal
offense as provided for in the Civil Service Law, Administrative Code, and other
laws pertaining to public officers and civil service employee. Non-penal offenses
are also known as administrative offenses.
Administrative case may be commenced either by the Disciplining Authority of the
DECS with a motu propio complaint or by any other person with an ordinary
complaint filed with the Disciplining Authority.
The Disciplining Authority in the DECS shall be the Secretary. Regional Directors
shall also act as the Disciplining Authority in their respective regions. The
President is the Disciplining Authority for presidential appointees. The Secretary
is duly authorized to discipline presidential appointees subject to the Presidents
confirmation.
34. Notes on Ordinary Complaint
An ordinary complaint shall be in writing, under oath and shall be written in a clear,
simple, concise language and in systematic manner as to apprise the civil servant
concerned of the nature and cause of the accusation against him or her and to
enable him or her to prepare his or her defense and answer.
An ordinary complaint shall have the following contents;
- The full name/s and address/es of the complainant/s.

The full name/s and address/es of the respondent/s, as well as his/her position/s
and office of employment.
A narration of the relevant and material facts which shows the acts or
omissions allegedly committed by the civil servant.
A statement that no other administrative action or complaint against the same
party involving the same acts or omissions and issues has been filed before
another agency or administrative tribunal.

35. Prima facie

It exists when there is a sufficient ground to engender a well-founded belief that an
administrative offense has been committed and that the respondent is probably guilty thereof
and should be made subject of a formal charge.
NOTE: If the complaint is dismissed due to lack of prima facie case, the complainant may
file a petition for review with the Secretary within fifteen (15) days from the receipt of the order of
dismissal. The resolution of the Secretary on the petition shall be final.
36. Preliminary Investigation
It is an inquiry or proceeding whereby the complainant and the respondent are given the
opportunity to submit their affidavits and counter-affidavits, as well as of their witnesses.
Failure of the respondent to submit his or her counter-affidavit shall be construed as a waiver
thereof.
37. Republic Act No. 4670
It is otherwise known as the, Magna Carta for Public School Teachers.
38. Order of Preventive Suspension
It is issued by the Disciplining Authority not earlier than the issuance of the formal
charge. The Order shall take effect upon the receipt of the respondent thereof.
39. Decision
It means the adjudication by the Disciplining Authority that the respondent is guilty or
not guilty of the administrative offense charged, and the imposition of the penalty provided for
by law on him or her.
NOTE: The Disciplining Authority shall render the decision within thirty (30) days from
the submission of the report of the formal investigation.
The decision shall be in writing, personally and directly prepared by the
Disciplining Authority and signed by him or her, and shall contain clearly and
distinctly a statement of the facts proved or admitted by the respondent and the
legal basis upon which the decision is based.

40. Note on Decision of the Regional Director

The decision of the Regional Director shall be final when the penalty imposed is any of
the following;
Reprimand
Suspension without pay for more than five (5) days.
Fine equivalent to not more than five (5) days salary.
NOTE: When the penalty imposed is suspension for a period of more than five (5)
days but not more than six (6) months or fine equivalent to the salary for a period more
than five (5) days, the decision shall be appealable to the Secretary.
The decision of the Regional Director shall not be final unless confirmed by the Secretary
when the penalty imposed is any of the following;

Suspension without pay for more than six (6) months.

Demotion
Forced resignation
Dismissal

The decision of the Secretary shall be final and unappealable when the penalty imposed is
any of the following;

Suspension for not more than thirty (30) days.

Fine in an amount not exceeding the salary for thirty (30) days.

41. Notes on Motion for Reconsideration

The filing of a motion for reconsideration shall suspend the reglementary period for an
Administrative Appeal. In case that the said motion is denied, the respondent shall have
the remainder of the period for an Administrative Appeal, reckoned from the receipt of
the Resolution of Denial.
NOTE: The motion for reconsideration shall be based only on any of the following;
New evidence has been discovered which materially affects the decision
rendered.
The decision is not supported by the evidence on record.
Errors of law or irregularities have been committed prejudicial to the interest of
the movant.
42. Notes on Administrative Appeal
Only the respondent has the personality to appeal a decision.
An appeal made by any other person shall be dismissed.

Decisions rendered by the Regional Director shall be appealed to the Secretary.

Decisions rendered by the Secretary shall be appealed to the Civil Service
Commission

43. Notes on Judicial Review

A final judgment or order by the Civil Service Commission may be appealed to the
Court of Appeals by a verified petition for review fifteen (15) days from notice of the
said final order or judgment. The proceedings shall be governed by the Rules of
Court.
The decision of the Civil Service Commission shall continue to be executor unless a
temporary restraining order or a writ of injunction is issued by the Court of Appeals.
A final judgment or order by the Court of Appeals may be elevated to the Supreme
Court through a petition of certiorari in accordance with the Rules of Court.

CHAPTER VII: Human Resource Management and Development Policies

Terms, Notations and Important Concepts
1. Notes on the Coverage of the Civil Service
There are two general categories of service in the government as provided for in
Section 6, Chapter 2, Book V, Executive Order 292. These are the career service
and non-career service.
Career Service it is based on merit and fitness determined as far as the practical
competitive examinations, as based on highly technical qualifications.
Positions in the career service are grouped into First Level Positions, Second Level
Positions and Third Level Positions.
First Level Positions it includes clerical, trades, crafts, and custodial positions,
entrance to which requires less than four (4) years of college work. The nature of
work is sub-professional or non-supervisory.
Second Level Positions it includes professional, technical, and scientific positions
which involve professional, technical and scientific work in non-supervisory or
supervisory capacity and requires at least four (4) years of college work.
Third Level Positions - it covers those in the career Executive Service which
include ; undersecretary, assistant secretary, bureau director, assistant regional
director, chief of department service, schools division superintendent, assistant
schools division superintendent and other officials of equivalent rank.
Non-career Service it includes the department secretaries and their personal
and confidential staffs, contractual personnel, emergency and seasonal
personnel.
2. Notes on Recruitment and Selection
Recruitment - it is the process of searching for, and identifying job candidates in
sufficient quantity and quality to meet current and future organization needs.
If covered by Republic Act 7041, the vacant position shall be posted in three (3)
conspicuous places in the offices for a period of ten (10) days. Vacant positions
shall not be filled-up ten (10) working days have lapsed from the time of
publication.
In case of chain promotion, anticipated vacancies may be published
simultaneously with the existing vacant position(s).
In case of renewal of appointments, publications may be done prior to its
expiration.
When the position is in the first level of the career services becomes vacant,
selection is department-wide.
When the positions in the career service become vacant, employees, whether
incumbents of next-in-rank positions or not, who meet the minimum position

requirement may apply and be considered for promotion/appointment. Qualified

next in-rank employees in the office where the vacancy exists are automatically
included in the ranking.
When the position is in the second level of the career service becomes vacant,
selection is government-wide.

3. Notes on the Comparative Degree of Competence used

Performance this is based on the last performance rating. To qualify for
promotion, performance ratings should at least be Very satisfactory.
Outstanding Accomplishment includes accomplishments worthy of special
commendations.
Relevant Experience and Specialized Trainings this consists of the performance
of duties/functions relevant to the next higher position over a period expressed in
years with every year given a point but not to exceed five (5) points equivalent to
five (5) years.
Education and Training education refers to the educational background,
trainings
refers
to
the
completion/attendance
of
trainings/programs/seminars/conferences. Such education and training should be
relevant to the duties of the position to be filled.
Physical Characteristics and Personality Traits these refer to the physical
fitness, attitudes and personality traits of the applicant/candidate which have a
bearing on the position to be filled.
Potential this takes into the account the applicants/candidates capacity to
perform the duties and assume the responsibility of the higher and more
responsible positions.
4. Notes on Instruments/Tools Used
Merit Promotion Plan it was issued through DECS Order No. 8, s. 1993 which
provides guidelines, policies and procedures for recruitment, selection and
appointment.
System of ranking Positions it was issued through DECS Order No. 54, s. 1993
which includes alignment of positions into their hierarchical order in function and
grade allocation and sets of criteria and procedures in ranking of
applicants/candidates.
Qualifications Standards Manual it contains the minimum requirements set for
each position expressed in terms of education, training and experience, and civil
service eligibility. CSC QSM of 1997 for common positions is used and DECS QSM
of 1995 is used for unique DECS positions.
Performance Appraisal System (DECS Order No. 101, s. 1990)

5. Notes on Documents Required of the Applicant/Candidate for Ranking

Personal Data Sheet (Civil Service Form 212)
Certified true copies of the following;
Transcript of Records
CSC Report of Ratings
Certificate of completion of attendance in
conference/training program/seminar/workshop
Certificate of scholarship enjoyed/awards received
Complete service records
Latest performance rating
Forms used in evaluation/ranking
Evaluation Form Nos. II and III (DECS Order No. 54, s. 1993)
6. Notes on Common Requirements for Regular Appointments
Form The appointment in triplicate copies shall be in the prescribed CS Form
33(Revised 1998) for the regular employees or the Plantilla Form 001 for casual
employees. Original copies shall not be filled out using photocopied forms.
Signature of the appointing authority- The original copy of the appointment must
be signed and at least the succeeding two (2) copies initialed by the appointing
authority.
Position title The position title shall conform to the approved Position allocation
List. The salary grade shall be indicated after the position title.
Employment status The employment status shall be indicated on the space
provided thereof.
Date of signing It is the date of the issuance of the appointment, shall be
indicated below the signature or the initial of the appointing authority.
Personal Data Sheet (Civil Service Form 212 (Revised 1998)
7. Notes on Employment Status in General
Permanent Appointment It is issued to a person who meets all the minimum
qualification requirements of the position to which he is being appointed including
the appropriate eligibility.
Temporary Appointment It is issued to a person who, except for the appropriate
eligibility, meets all other requirements the education, experience, and training
requirements for the position to which he is being appointed.
Substitute Appointment It is issued when the regular incumbent of a position is
temporarily unable to perform the duties of his position, as when he is on approved
leave of absence/suspension/scholarship grants/secondment. It is issued only if the
leave of absence of the incumbent is at least three (3) months, except in the case of
the teachers.

Coterminous Appointment It is issued to a person whose entrance and continuity

in the service is based on the trust and confidence of the appointing authority or
head of unit or co-existential with the incumbent; or limited by the duration of the
projects; or co-existent with the period for which an agency or office was created.
Contractual Appointment It is issued to a person who shall undertake a specific
work or a job for a limited period not to exceed one (1) year. The inclusive period
shall be indicated on the appointment for purposes of crediting services.
Casual Appointment- It is issued only for essential and necessary services where
there are not enough regular staffs to meet the demands of the service.

8. Notes on the Employment Status of Teachers

Regular Permanent It is issued to a teacher who meets all the requirements of the
position.
Provisional It is issued to a teacher who meets all the requirements of the position
except of the eligibility.
Substitute It is issued to a teacher when the regular incumbent is temporarily
unable to perform the duties of the position.
9. Notes on Nature of Appointment
Original It refers to the initial entry into the career and non-career service.
However, for those in the career service, the first six (6) months of service
following an original appointment shall be probationary in nature and the
appointee shall undergo a thorough character investigation. A probationer may
be dropped from the service for unsatisfactory conduct or want of capacity anytime
before the expiration of the probationary period. Such action is appealable to the
Civil Service Commission.
Promotion It is the advancement of the employee from one position to another
with an increase in duties and responsibilities and usually accompanied by an
increase in salary.
Transfer It is the movement of employee from one position to another which is of
equivalent rank, level or salary without the break in service.
- The transfer may be from one department or agency to another or from one
organizational unit to another in the same department or agency. Any
movement from non-career to the career service shall not be considered a
transfer.
- An employee who seeks to transfer to another office shall first secure
permission from the head of the department or agency where he is employed
stating the effective date of his transfer. If the request of transfer is not
granted by the head of office where is employed, it shall be deemed approve
after thirty (30) days from the date of notice to the agency head.

If the employee fails to transfer on the specified date, he shall be considered

resigned and his reemployment shall be at the discretion of the head of office.
A transfer is effective on the day following the last day of service of the
employee in his former office.
Reemployment It is reappointment of a person who has been previously
appointed to a position in the career or non-career service and was separated
therefrom as a result of reduction in force, reorganization, retirement, voluntary
resignation, non-disciplinary actions such as dropping from the rolls and other
modes of separation. Reemployment presupposes the gap in the service. No prior
authority shall be required for the reemployment of a person who has been
previously retired and who has not reached the compulsory retirement age of 65.
Reappointment It is the re-issuance of an appointment during reorganization,
devolution, salary standardization, re-nationalization or similar events.
Reemployment presupposes the gap in the service.
Reinstatement It is the issuance of an appointment to a person who has been
previously appointed to a position in the career service and who has through no
delinquency or misconduct, been separated therefrom or to one who has been
exonerated of the administrative charges unless the decision exonerating him
specifies restoration to his previous station. An employee who has been exonerated
or who has been illegally terminated is deemed not to have left the service.
Renewal It refers to the subsequent appointment issued upon the expiration of
the contractual/casual personnel or temporary appointment, if qualified eligible is
not actually available as certified by the Civil Service Regional Director or Field
Officer. Renewal presupposes no gap in the service.

10. Notes on Change of Status

Temporary to Permanent It is issued to a temporary employee when he acquires
the appropriate eligibility or becomes fully qualified for the position to which he is
appointed.
Provisional to regular (permanent) It is issued when a provisional teacher
qualifies and is registered as a professional teacher.
Demotion It is the movement of an employee from one position to another with
reduction in salary and is not disciplinary in nature. In case a demotion involves
reduction in salary and is non-disciplinary, a written consent shall be secured from
the demoted employee.
11. Upgrading Reclassification
It refers to the change in position title with the corresponding increase in salary grade.
This requires an issuance of appointment.

12. Notes on Other Personnel Movements

Reassignment It is the movement of an employee from one organizational unit to
another in the same department or agency which does not involve a reduction in
rank, status or salary.
Detail It is the temporary movement of an employee from one department or
agency to another office or agency and does not involve a reduction in rank, status
or salary. The detailed employee receives his salary from his mother unit or agency.
Detail shall be allowed only for a maximum period of one (1) year in the case of
the employees occupying professional, technical or scientific. Detail beyond one
(1) year may be allowed provided it is with consent of the detailed employee.
Secondment - It is the movement of an employee from one department or agency
to another which is temporary in nature which may either involve increase in
compensation and benefits. Acceptance thereof is voluntary on the part of the
employee.
NOTE: Renewal of (temporary) appointments require prior publication under
Republic Act 7041
13. Job Rotation
It is the sequential or reciprocal movement of an employee from one office to another or
from one division to another within the same agency as a means of developing and enhancing
the potentials of people in an organization by exposing them to other work functions in the
organization.
14. Designation
It is merely an imposition of additional duties to be performed by a public official with
corresponding title, or position which is temporary and can be terminated anytime at the
pleasure of the appointing authority.
15. Notes on Modes of Separation
Resignation It is the relinquishing of ones position from an agency or
department.
Dropping from the Rolls It is where officers and employees who are either
habitually absent or have unsatisfactory or poor performance or have shown to be
physically and mentally unfit to perform their duties may be dropped from the rolls.
NOTE:
An official or employee who is given two (2) consecutive unsatisfactory ratings
may be dropped from the rolls after due notice.
An officer who is continuously absent for more than one (1) year by reason of illness
may be declared physically unfit to perform his duties and the head of the office in
the exercise of his sound judgment may consequently dropped him from the rolls.

An officer or employee who is intermittently absent by reason of illness for at least

twenty (20) working days during a 24-month period may also be declared unfit by
the head of office.
An officer or employee who is behaving abnormally for an extended period which
manifests continuing mental disorder and incapacity to work as reported by his coworkers or immediate superior and confirmed by the head of office, may likewise
be dropped from the rolls.

16. Republic Act No. 1080

It provides that the names of those who passed the bar or board of examinations shall be
automatically entered in the corresponding register of eligibles.
17. Presidential Decree 907
It provides automatic eligibility to those who are honor graduates subject to the
provisions of this Act as amended.
18. Republic Act No. 7836
It is otherwise known as the Philippine Professionalization of Teachers Act of 1994.
It provides that no person shall practice or offer to practice the teaching profession in the
Philippines without a valid certificate of registration and a valid professional license from the
PRC.
19. Notes on Professional Growth
All regions and divisions shall set aside five (5) percent of MOOE budget for HRD
trainings to assure the planning of realistic results-oriented and relevant training
proposals.
Induction Program It refers to the program for new entrants in government to
develop their pride, sense of belonging and commitment to the public service.
Orientation Program It refers to the activities and courses designed to inform
new employees about agency/government programs, thrusts and operations, as
well as on their duties and responsibilities as well as the benefits and privileges.
Reorientation It refers to courses designed to introduce new duties and
responsibilities, new policies and programs to employees who have been in the
service for quite some time.
Professional/technical/scientific Program It refers to the substantive programs in
specific professional/technical/scientific areas for enhancement of skills and
knowledge of second level personnel in the career service.
Employee Development Program It refers to the courses aimed at maintaining a
high level of competence on basic workplace skills among employees at the first
level in the career service.

Middle-management Development Program It refers to a set or series of planned

human resource interventions and training courses designed to provide division
chiefs and other officials comparable rank with management and administrative
skills and to prepare them for greater responsibilities.
Values Development Program It refers to courses which are designed and harness
to public service values of participants to be effective government service.
Executive Development Program It refers to activities and experiences, and
continuing education in tended to enhance the managerial skills of government
officials or executives who belong to the third level.
Career Pathing Program It is a set of professional activities on the skills and
capabilities of an employee to enhance and maximize his professional growth and
promotion in the service.

20. Notes on Employees Welfare, Benefits, Incentives, Recognitions and Awards

In general, appointive officials up to the level of heads of executive departments,
heads of departments, undersecretaries and employees of the government
whether permanent, temporary or casual who render work during the prescribed
office hours, shall be entitled with 15 days vacation and 15 days sick leave annually
with full pay exclusive of Saturdays, Sundays and public holidays, without limitation
as to the number of days of vacation and sick leave they may accumulate.
Employees rendering services on part-time basis are entitled to vacation and sick
leave benefits proportionate to the number of work hours rendered. A part-time
employee who renders four (4) hours of work, five (5) days a week or a total of 20
hours a weeks, is entitled to 7.5 days vacation and 7.5 days of sick leave annually
with full pay.
Married women in the government service who have rendered an aggregate of
two (2) or more years of service shall, in addition to the vacation and sick leave
granted them, be entitled to maternity leave of sixty (60) calendar days with full
pay.
Maternity leave of those who have rendered one (1) year or more but less than
two (2) years of service shall be computed in proportion to their length of service,
provided, that those who have served for less than one (1) year shall be entitled
to 60-days leave with half pay.
The enjoyment of maternity leave cannot be deferred, it should be availed either
before or after the actual period of delivery in a continuous and uninterrupted
manner, not exceeding 60 calendar days.
Employees who render less than two (2) years of service may only receive full pay
for a number of days based on the ratio of 60 days to two (2) years of service.
A married woman employee is entitled to maternity leave of absence with pay even if
she has a pending administrative case.

Married women who are contractual employees whether or not receiving 20%
premium on their salary, shall be entitled to maternity leave benefits like the
regular employees, in accordance with the provisions of Section 18, Rule XVI, CSCMC No. 41, s. 1998.
Every married male employee is entitled to paternity leave of seven (7) working
days, for the first four (4) deliveries of his legitimate spouse.
Legitimate spouse refers to a woman validly entered a contract of marriage with
male government employee availing the paternity leave benefits under the Law.
Married male employees with more than one (1) legal spouse shall be entitled to
avail of paternity leave for an absolute maximum of four (4) deliveries
regardless of whichever spouse gives birth.
The first of the four (4) deliveries shall be reckoned from the effectivity of the
Paternity Leave Act on July 15, 1996.
Paternity leave of seven (7) days shall be non-cumulative and strictly nonconvertible to cash.
Officials and employees, except teachers and those covered by special leave laws,
are granted the following leave privileges subject to the conditions hereunder
stated;
- Funeral/mourning leave
- Graduation leave
- Enrolment leave
- Wedding/anniversary leave
- Birthday leave
- Hospitalization leave
- Accident leave
- Relocation leave
- Government transaction leave
- Calamity leave
That the official/employee may be granted a maximum of three (3) days within a
calendar year of any or combination of special leave privileges of his choice which
he could opt to avail of.
That the official/employee shall submit the application for the said special leave
privileges at least one (1) week prior to its availment except in emergency cases.
Officials and employees in the career and non-career service whether
permanent, temporary, casual or coterminous, who have accumulated fifteen
(15) days are allowed to monetize a minimum of ten (10 ) days; provided that at
least five (5) days is retained after monetization and provided that a maximum
of thirty (30) days may be monetized in a given year.
The mandatory annual five (5)-day vacation leave shall be forfeited if not taken during
the year.

Terminal leave is applied for by an official or an employee who intends to sever his
connection with his employer.
Teachers who have at least seven (7) years of continuous service are entitled to
study leave of absence with pay not exceeding one (1) school year subject to
approval of the head of office.
An indefinite sick leave of absence shall be granted to teachers when the nature of
the illness demands a long treatment that will exceed one (1) year at the least.
Teachers vacation service credits refer to the leave credits earned during summer or
Christmas vacation, as authorized by proper authority.
The study leave is a time off from work not exceeding (6) months with pay for the
purpose of assisting qualified officials and employees to prepare for their bar/board
examinations or complete their masteral degree.
All applications for sick leave of absence for one (1) full day or more shall be
made on the prescribed form and shall be filed immediately upon employees
return from such leave.
Notice of absence, however, should be sent to the immediate supervisor and/or to
the agency head.
Application for sick leave in excess of five (5) successive days shall be
accompanied by a proper medical certificate.
Absence on a regular day for which suspension of work is announced. Where an
official or an employee fails to report to work on a regular day for which
suspension of work is declared after the start of the regular working hours, he
shall not be considered absent for the whole day. Instead, he shall only be
deducted leave credits or the amount corresponding to the time when official working
hours start up to the time of suspension of work is announced.
The official/employee who has reached the compulsory retirement age of sixty
(60) but whose service has been extended by the Commission for another six (6)
months, no longer earns leave credits.
An official or employee with pending administrative case/s is not barred from
enjoying leave privileges.
Teachers exposed to hardship to the place of worked determined by the Secretary
of Education shall be compensated hardship allowance equivalent to at least 25%
of their monthly salary (R.A. 4670, Section 19 Magna Carta for Public School
Teachers)
Teachers assigned to places declared by the President as calamity areas shall be
granted the equivalent of five (5) days additional salary per month but payable
only for the duration of the calamity period (R.A. 5447 The Special Education
Fund Act).

Teachers exposed to hardship or extreme difficulty in the place of work and teachers
assigned to handle multi-grade classes as determined by the Secretary of DECS shall
be compensated special hardship allowance equivalent to at least 25% of the basic
pay.

Hazard Duty Pay This refers to the compensation premium or allowance paid to
officials and employees actually assigned or stationed in a work area which exposes
them to great danger, occupational risks, or perils in life.

Productivity Incentive Benefits It shallbe based on the individual personnel

productivity and performance as evaluated and determined by the heads of the
respective offices/agencies in accordance with the policies and standards set by the
Civil Service Commission.

Cash Allowance to Teachers It is provided for the teachers for the purchase of
the chalk, erasers, forms, and other classroom supplies directly used shall be paid
only to classroom teachers.

Year-end Bonus and Cash Gift- All government personnel, whether appointed or
elective under regular, temporary or casual status and contractual personnel whose
employment is in the nature of the regular employee, who are still in the service as
of October 31 each year, are granted with this incentive.

Automatic Annuity Monthly pension is paid guaranteed for five (5) years from
the date of retirement. After the five (5) year period, payment of the monthly
annuity continues if the retiree is still living.

Five-Year Lump Sum This is available only to those who are at least sixty-three
(63) years of age or over on the date of retirement. After five (5) years, if still living,
retiree is paid monthly annuity for life.

Initial Three-Year Lump Sum This is available to those who are at least sixty (60)
years of age on the date of retirement. The subsequent two-year lump sum is paid to
the retiree on his 63rd birthday. . After five (5) years, if still living, retiree is paid
monthly annuity for life.

Salary Adjustment It is based on approved ERF of Teachers Appropriation

provided annually in General Appropriations Act (GAA).

Step Increment It shall be granted to all deserving officials and employees based
on merit and length of service. Appropriations provided annually in the General
Appropriations Act (GAA).

DECS Provident Fund It aims to provide DECS official and employees benefits
and loans for emergency needs, and that of their immediate dependents and that
of their children, for their hospitalization, and that of their immediate dependents,
and for other similar purposes to be determined by the Board of Trustees.

DECS Shelter Program - It aims to provide affordable and decent housing to

employees through coordination with government housing and financing
institutions and private subdivision developers.

Automatic Upgrading of Positions for Eligible Public School Teachers through

the ERFs Scheme This is the automatic position upgrading granted to Teacher I
who have rendered twenty (20) years or more with satisfactory teaching service
without the need for filing an application for ERF upgrading.

CHAPTER VIII: Educational Facilities

Terms, Notations and Important Concepts
1. Notes on the Minimum Size of the School sites
Non-central school with one (1) or two (2) classes only and no grade IV 0.5 hectare
Central school with six (6) classes and non-central school with three to four (3-4)
classes 1.0 hectare
Schools with seven to nine (7-9) classes 2.0 hectares
Schools with seven to twelve (7-12) classes 3.0 hectares
Schools with more than twelve (12) classes 4.0 hectares
NOTE: In cases where there is difficulty in meeting the above standards, the
following alternatives are allowed.
FOR RURAL AREAS
Central school with six (6) classes and non-central school with three to four (3-4)
classes 0.5 hectare
Schools with seven to twelve (7-12) classes 1.5 hectares
Schools with more than twelve (12) classes 2.0 hectares
FOR URBAN AREAS
Central school with six (6) classes and non-central school with six to ten (6-10)
classes 0.5 hectare
Schools with seven to twenty (7-20) classes 0.75 hectares
Schools with more than twenty (20) classes 1.0 hectares

FOR SECONDARY SCHOOLS (URBAN AREAS)

500 students or less
0.5 hectare
501 students to 1 000 students
1.0 hectare
1 001 students to 2 000 students
2.0 hectares
2 001 students to 3 000 students
3.0 hectares

FOR SECONDARY SCHOOLS (RURAL AREAS)

General/Vocational
4.0 hectares
Agricultural
5.0 hectares
Fishery, add for projects
2.0 hectares fresh-water fishpond

2. Notes on Donation/Usufruct
Simple Donation It is one whereby a person disposes gratuitously of a piece of
land in favor of the municipality, city, province or the Republic of the Philippines.

Conditional Donation It is one in which imposes condition such as, that the land
should be used only for education. In such case, the property is reverted to the
owner when its use as stipulated in the donation is changed.
Inter vivos donation It takes effect during the lifetime of the donor.
Mortis causa donation It is when the donation took effect only after the donors
death. The donations should conform to the formalities required of a last will.

3. Notes on the External Areas in the School and Other Concerns

The tradition laboratory for agriculture, or what is traditionally known as the
school garden, should be located on an area based on a minimum standard of 40
square meters of space per pupil.
The allocation area for playgrounds which are needed for physical education
activities may be determined on the basis of a minimum standard for six (6)
square meters of space per pupil.
The circulation area consists of the main walk, the footpaths, and the driveway
which are intended to facilitate movement within the school site.
The mainwalk , which is the primary access from the front gate to the main
building, should at least three (3) meters wide.
The footpaths, which are the secondary access between the different zones and
buildings within the school site, may be one (1) or two (2) meters wide.
The standard driveway, which is intended to serve vehicular traffic inside the
school site, should at least three (3) meters wide.
As a general rule, the top of the pole should be higher than the building to give the
national flag due prominence. A flagpole should be designed and constructed in a
way that is easy to use, and repair as well as contribute to the effectiveness of the
schools visual zone.
The signboard of the school should be of appropriate length and width to
accommodate the name and location of the school. The lettering, in simple block,
or Roman style, should be big enough to be easily readable from the street at a
distance of ten (10) to twenty (20) meters from the school.
In a complete elementary school, there should be a building for Industrial
Arts/Home Economics classes with a minimum standard area of 2.5 square meters
per place, or approximately one hundred (100) square meters.
The recommended orientation of a school building in the Philippines is a
NORTHWEST WEST to SOUTHEAST EAST axial direction, taking into
consideration of sunlight and the direction of prevailing breezes.
The main building facing the front gate should be at least ten (10) meters from
the said gate.
The recommended minimum setback of a school from the street line is five (5)
meters to minimize the intrusive sounds.

The minimum standard for the administrative space is five (5) square meters per
person and an air space requirement of 12.00 cubic meters per person.
The minimum classroom size should be seven (7) meters wide by eight (8) meters
long, which is considered adequate for a class of fifty-six (56) pupils. Desks or
chairs maybe arranged in eight (8) rows with seven (7) desks in a row.
Window openings shall at least ten (10) percent of the floor area of the room,
provided that such opening shall not be less than one (1) square meter.
Toilets and bath should not be less than one-twentieth (1/20) of the floor area of
such rooms, or not less than 240 square millimeters.
The windows shall be located on both of the longer side of the classrooms, provided
with glass, steel, or wood jalousies. The window openings shall be at least 1.5
meters high, and from column to column in width.
The ceiling height of the rooms with natural ventilation shall not be less than 2.70
meters measured from the floor to the ceiling, ceiling height not less than 2.40
meters.
The ceiling should be a dropped ceiling.
The roof should be a cathedral type.
At least two (2) exit doors are required where the number of room occupants is
over fifty (50) in the case of the classrooms, conference roomsetc., a door shall
not be less than 2.10 meters high and 900 millimeters wide.
Repair It involves remedial work done on any damage or deteriorated portion or
portions of a building to restore to its original condition. Prompt attention on
repair jobs will cut down maintenance cost.
Minor repairs involving not more than Php 500 000.00 may be undertaken by the
school head through the school administration, utilizing the Industrial Art classes
teachers and/or community labor.
Renovation It is applied to old school buildings which have weathered the years,
and remained sturdy, but need some facelifting to restore to their original
condition.
The Physical facilities coordinator shall take charge of the making the necessary
arrangements for the insurance of all government buildings.
Naming of a school after a living person is prohibited by Republic Act No. 1059,
except where there is a special provision to name it so, as when so provided in the
deed of donation.
Republic Act 7160, Section 99(d) It is known as the Local Government Code,
provides that the Local Sangguniang Bayan has the power to change the name of
the school through an ordinance and upon the recommendation of the School
Board. Approval of the Secretary of education is no longer necessary.
In consideration of the contents of DECS No. 108, s. 1991, Discouraging the
Indiscriminate Renaming of Public Schools and Colleges, - a rationale for said

change stating public achievement and recognition of the individual apart from
donating the school site should be submitted.
The proper height of the chalkboard from the floor to its top edge is determined by
multiplying the mean standing height of the class by constant 1.2.
The teacher-school librarian enrolment ratio shall be 500 or less-one (1) teacher
librarian, 501 to 1 000 one (1) full time librarian and one (1) part-time teacherlibrarian, 1 001 to 2 000 one (1) full time librarian and one (1) part time teacher
librarian, and 2 000 and above, additional one (1) full time librarian for every 1
000 additional enrollees.
A teacher-librarian shall have one (1) teaching load; library orientation and
literature appreciation for pupils from Kinder to Grade IV, library lessons for
Grades V VI, and how to do research for High Schools.
The library fund is 5 10 percent of the school fund (based proportionately) as
released by the Division office.
The number of books in the classroom library collection may be a minimum of fifty
(50) books and a maximum of one hundred (100) books, to be replenished from the
school library from time to time.
The sharing of the gross income derived from the operation of the canteen shall
be on a 90/100 basis, ninety percent (90%) for the cooperative and ten percent
(10%) as the share of the school.

4. Notes on Supplementary Materials and Other Concerns

Supplementary Materials these are teachers devices other than textbooks and
Teachers Manuals which aid in the teaching and/or learning of certain concepts and
skills for reinforcement, enrichment, and mastery.
Print Materials These are either published or unpublished such as general
references and subject area specific reference materials that aid in the teaching and
or learning concepts and skills.
General References These are specific materials which provide a variety of
information on topics of general interest.. These include encyclopedias,
dictionaries, yearbooks, biographical dictionaries, bibliographies, geographical
sources, atlases, almanacs, serials and periodicals, and directories.
Subject Area References - These are specific materials which provide information
on selected topics which are useful to specific subject areas. These include books in
history, social sciences, skill books, workbooks, reviewers, and illustrations that
deal with specific topic.
Non-print Materials These are supplementary devices other than print materials
such as video tapes, audio cassette tapes, films, transparencies, and multimedia
learning packages, that aid in the teaching and or learning of certain concepts and
skills.

DECS Instructional Materials Council Secretariat (IMCS) It is responsible for the

evaluation and approval of all instructional materials, print and non-print used in
public schools, while evaluation of prices on such materials shall be the
responsibility of the Price Committee.
The Special Education Fund ( Republic Act 5447) It was created to provide
additional financial support exclusively for the public schools.
Adopt a School Program It was established trough Republic Act 8525 which
aims to create multiple partnership with the business sector, foundations, nongovernment organizations, and individuals to team-up with DECS in providing the
needed assistance and service to public schools.
Food and Nutrition Package It shall include feeding a child for 120 days within
the school year with foods enrich 300 calories, vitamins, iodine and iron.
Donors Choice Package It shall cover any kind of support a donor wishes to give
the instant adoption and types of assistance are articulated in a Memorandum of
Understanding (MOU) between the donor and the school.

CHAPTER IX: BUDGETING, ACCOUNTING and

AUDITING RULES and REGULATIONS
Terms, Notations and Important Concepts
1. Budget Preparation
This covers estimation of governments revenues, the determination of budget
priorities and activities within the constraints imposed by available revenues and by
borrowing limits, and the translation of approved priorities and activities into
expenditure levels for a budget year.

2. Budget Legislation Authorization

This refers to the enactment of the General Appropriation Bill into Appropriations
Act based on the budget of receipts and expenditures.
3. Budget Execution
This third phase of the budget process covers the various operational aspect of
budgeting.
4. Simplified Fund Release System (SFRS)
It is a standardized system releasing allotments based on a predetermined
categorization or disaggregation of agency budgets.
It was implemented under the National Budget Circular No. 440, dated January
30, 1995.
5. General Allotment Release Order (GARO)
It is a comprehensive authority issued to all agencies in general, to incur obligations
not exceeding authorized amount during the specified period for the purpose
indicated.
6. Special Allotment Release Order (SARO)
It is a specific authority issued to one (1) or more identified agencies to incur
obligations not exceeding a given amount during a specified period for the purpose
indicated.
7. Notes on Expense Account and Others
Extraordinary And Miscellaneous Expenses (3-18-000)- This account includes, but
shall not be limited to, expenses incurred for or during meetings , seminars and
conference, official entertainment by the official or through his authorized
representative, public relations, educational, athletic and cultural activities,

contributions to civic or charitable institutions, membership fees in government

associations, membership fees in national professional organizations duly
accredited by the Professional Regulation Commission and/or membership fees in
the Integrated Bar of the Philippines, subscription to professional technical journals
and informative magazines. This account also includes library books and materials,
office equipment and supplies and other similar expenses that are not supported by
the regular budget allocations, provided that no portion of the amounts authorized
thereon shall be used for the creation of positions, nor for salaries, wages,
allowances, intelligence or confidential expenses.
Confidential and intelligence Expenses (3-19-000) This account includes the cost
of services which are confidential in nature, rendered by persons who are
temporarily employed by authorized administrative or executive officers to carry on
successfully administrative activities; compensation of informers employed to
detect the whereabouts of criminals or the existence of prohibited games, which
compensation shall not exceed ten per cent (10%) of the fines imposed upon the
convicts; and other expressly authorized confidential expenses for which
appropriations have been approved specifically for the purpose.
Advertising and Publication Expenses (3-23-000)- This account includes the cost of
advertising and publication of notices in newspapers and magazines of genereal
circulation.
Personal Services (3-01-000) - This account includes the pay proper, accrued,
terminal leave pay, salary adjustment and standardization; allowances for
subsistence, quarters, laundry, cost of living, per diem compensation and longevity
pay; premiums for social security insurance; overtime pay.
The provision for Personal Economic Relief Allowance (PERA) shall be in
accordance with Budget Circular No. 4, dated June 28,1992, as amended by Budget
Circular No. 4-A, and shall be based only on the number of filled itemized positions
entitled thereto.
The grant of P500 additional compensation shall be in accordance with the
provisions of Administrative Order N0. 53 dated May 17, 1993, and shall be based
only on the number of filled itemized positions entitled thereto.
Fifty per cent (50%) of the Year-End Bonus is given not earlier than May 15 but not
later than May 31 of each year subject to the implementing rules and regulations
issued by the DBM in accordance with R.A. 6686 as implemented by NCC 66.
The rate of honoraria for resource persons and experts shall not exceed P250 but
shall not be lower than P100 per hour. The total honoraria shall be computed based
on the said rate multiplied by the projected total number of hours.
The governments counterpart to the Medicare premium contribution of regular
employees shall be computed at P1,200 each member per annum.
The governments counterpart to the contribution of regular member employees to
the Pag-ibig Fund shall be computed P1,200 each member per annum.

The governments contribution to Employees Compensation Insurance Premium

(ECIP) for each regular employee shall be computed at P450 per annum.
The amount of contribution to GSIS Retirement and Life Insurance Premiums for
the purpose shall be equal to 13% of total salaries of filled itemized positions.
Travelling Expenses (3-02-000) This account includes expenses incurred in the
movement of persons whether employed in the government or not, such as
transportation, subsistence, lodging and travel per diems, hire and guides or patrol;
transportation of personnel baggage or household effects; bus, railroad, airline and
steamship fares, tips, transfers, etc., of persons while travelling abroad; charter of
boats, launches, automobiles, etc., non-commutable transportation allowances,
road tolls; parking fees and all other similar expenses.
Communication Services (3-03-000) This account includes expenses for
communication of message such as telephone, telegraph, wireless and cable
charges and tolls, postage charges, rent of post office boxes; and telegraph
messenger services.
Repair and Maintenance of Government Facilities (3-04-000) This account
includes cost of repairing and maintaining government facilities such as public
buildings, road, bridges, irrigation systems, river control and sea protection works,
artesian wells, water supply systems, telegraph lines, radio stations, wharves and
other public structures.
Repair and maintenance of Government Vehicles (3-05-000) This account
includes the cost of repairing and maintaining government vehicles. Not include
herein are spare parts, gasoline and oil which shall be under Supplies and Materials.
Transportation Services (3-06-000) This account includes the cost of
transportation of things such as commercial transportation of mail, hauling charges
and insurance of items sold by government equipment of materials from one (1)
place to another, including porterage and storage, if any. Not include in this
account is the cost of transportation of equipment, supplies and materials
purchased for operation which shall be considered as part of the cost of item.
Supplies and Materials (3-07-000) this account includes the cost of all expendable
commodities acquired or ordered for immediate use in connection with
government operations. It also includes, but is not restricted to items 1) normally
consume within (1) year after being put into use , or 2) converted in the process of
manufacture or construction, having a life expectancy of more than (1) year but
which shall have decrease substantially in value after being put into use in only one
(1) year.
Rents (3-08-000)- this account includes charges for the use of facilities or
equipment belonging to others.
Interests (3-09-000) this account includes charges for the use of funds belonging
to others, such as interest on bonds, loans, provisional advances, treasury bills,
treasury notes, certificates of indebtedness, and other interest-bearing obligations.

Grants, Subsidies and Contributions (3-10-000) This account includes all aids
and contributions in the form of cash or property granted to persons, entities or
organizations for the purpose of furthering programs or policies adjudged to be in
the interest of the government.
Awards and Indemnities (3-11-000)- This account includes indemnities for
destruction of property or injury to persons, awards by courts or by administrative
bodies.
Loan Repayment and Sinking Fund Contributions (3-12-000)- This account
includes payment made either directly or into a sinking fund established for the
retirement of public debt and other long- term obligations.
Losses/ Depreciation/depletion (3-13-000)- This account includes losses of current
assets due to deterioration of supplies and sales stock, uncollectible debts and
losses of government funds or property for which relief is granted under Section 73
of P.D. No. 1445 and/or depreciation of fixed assets due to fair wear and tear in
accordance with approved schedule.
Water, illumination and power Services(3-14-000) This account includes the
cost of water and electricity or gas illumination, consume in government facilities
such as office buildings , shops and grounds, streets, plazas, parks and monuments.
Etc., in connection with government operations and projects.
Social Security Benefits, Rewards and other Claims (3-15-000)- this account
includes all claims for social security benefits , rewards, compensations and others
claims for past services, other than pensions.
Auditing Services (3-16-000)- this account includes the amount remitted to the
Commission on audit for auditing services rendered to the agency.
Training and Seminar Expenses (3-17-000) This account include expenses
incurred for participation/attendance of personnel to training and seminars/
workshops.

Fidelity Bond and Insurance Premiums (3- 24-000)- This account includes
expenses for premiums on fidelity bond of accountable officials and insurance
premiums of government properties such as, government buildings, equipments,
motor, vehicles, etc.
Other Services (3-29-000)- This account includes the cost of all other services
which are not otherwise classified under other accounts.
Investment Outlay (4-31-000)- This account includes cost investments in stock,
bonds or other securities of government and private corporations, associations, or
political sub-divisions.
Loans Outlay (4-32-000)- This accounts includes loans and capital advances made
to persons, government and private corporations revolving funds, associations and
political sub-divisions.
Livestock and Crops Outlay(4-33-000)- this accounts includes the costs of
investments in breeding animals including their offspring, animal dispersal
program, and fruit or non-fruit bearing perennial crops.
Land and Land Improvements Outlay(4-34-000)- This account includes the cost of
rights to lands ownership and the permanent improvements to land such as filling,
grading, draining, surveying, and planting trees.
Buildings and Structures Outlay (4-35-000)- This account includes the cost of
building structures, purchased or constructed and permanent improvements
thereto.
Furniture, Fixture, Equipment and books Outlay (4-36-000)- This accounts
includes furniture, fixtures and equipments and books, the cost of which shall not
be higher than the minimum amount prescribed by COA, whose serviceable life is
more than one year and which adds to the assets of the government.
Works animals Outlay (4-37-000)- This accounts includes the appraised value or
other appropriate value of work animal which add to the assets of the government.
Receipts- Refers to all cash inflow whether actual or constructive regardless of
source or purpose and whether pertaining to the agency or not. It includes not only
income or revenue actually collected but also trust receipts, fund deposits, anterfund and inter-agency transfers and equity contributions received by corporate
agencies(COA Memo 84-411, supra)
Revenue(or its synonym, income) Covers tax and non-tax items such as those
earned or realized from regular operations and services rendered, government
business or proprietory operations, sales of assets, and grants/aids, whether
actually collected in cash or accrued, resulting in additions to or increases in the net
assets of an entity (COA Memo 84-411, July 26,1984).
Government Funds - Includes public money of every sort and other resources
pertaining to any agency of the government (Sec. 3(2), PD 1445).

Revenue Funds-Comprises all funds derived from the income of any agency of the
government and available for appropriation or expenditure in accordance with the
law (Sec . 3(3), PD 1445).
Trust Funds- refers to funds which have come officially into the possession
of any agency of the government or of public officer as trustee, agent, or
administrator , or which have been received for the fulfillment of some
obligations.
Depository Funds- comprises funds over which the officer accountable
therefore may retain control for the lawful purposes for which they come
into possession. It embraces moneys in and any and all depositories (Sec.
3(5), PD 1445).
General Fund- is available for any purpose to which the legislative body
may choose to apply it. It is composed of all receipts or revenues which are
not by the law or by contractual agreement applicable to specific purposes.
It is used to finance the ordinary operations of a government unit.
Special Fund is one which by legislative actions, segregates specified
revenues for limited purposes, often called a special revenue fund.
Trust Fund- refers to funds which have come officially into the possession
of any agency of the government or of a public officer as trustee, agent, orv
administrator, or which have been received for the fulfillment of some
obligation (Sec. 2(4). BK V(B), 1987 Adm. Code; Sec 3(4), PD 1445).
Annual Appropriation- consists of specified amounts of salaries, wages,
and sundry expenses, etc. authorized by Congress or other appropriate
authorities as necessary for the regular operations of all the departments,
bureaus and offices of the Government during any given year.
Continuing Appropriation- refers to funds available to support obligations
for specified purpose or project, such as those for the construction of
physical structures or for the acquisition of real property or equipment ,
even when these obligations are incurred beyond the budget years (Sec.
2(6), BK VI, 1987 Adm. Code; Sec. 306 c, RA 7160).
Contingent Appropriation is one provided by law out of which the
executive branch of the government may supplement regular
appropriations or meet emergency expenditures.
Supplemental Appropriation- is one prepared to adjust the equilibrium of
the first approved budget which has been disturbed or current economic,
political, or social conditions, or to provide an additional amount to the
original appropriations which proved to be inadequate or insufficient for to
the particular purpose intended.
Current Operating Expenditures- refer to appropriations for the purchase
of goods and services for current consumption or for benefits expected to

terminate within the fiscal year (Sec. 2(4), BK VI, 1987, Adm. Code; Sec. 306
(f) RA 7160).
Capital Outlays- refer to the appropriations for the purchase of goods and
services, the benefits of which extend beyond the fiscal year and which add
to the assets of government.
Unnecessary Expenditures- pertain to expenses which could not pass the
test of prudence or the obligation of a good father of a family, thereby nonresponsiveness to the exigencies of the service (COA Cir. 85-55A, Supra).
Excessive Expenditures signify expenses incurred at an immoderate
quantity or exorbitant price. It includes expenses which exceed what is
usual or proper as well as expenses which are unreasonably high, and just
beyond measure and amount.
Extravagant Expenditures refer to those expenses which are
unreasonable, immoderate and incurred in violation and ethics and
morality.
Disbursement constitute all cash paid out during a given period in
currency or by check.