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
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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.
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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 in-service
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 learner’s 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 learner’s knowledge of, identification with, and love for the
nation and the people to which he/she belongs.
To promote experiences which develop the learner’s 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 child’s 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
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).
Science and Technology High School
It equips highly qualified learners with knowledge, skills and attitudes relative to science and
technology.
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.
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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. Management of the EMIS is equivalent to four (4)
teaching loads.
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) non-
laboratory 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
Pupil’s report card.
12. Form 137-E
Pupil’s permanent record
13. Form 138-A
Student’s report card
14. Form 137-A
Student’s permanent record
15. PEPT
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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 student’s 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 / DepEd Orders
These are issuances on policies, guidelines, or regulations which are generally permanent in
nature and are in effect until rescinded.
6. DECS / DepEd 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
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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 Department’s administrative services or head of the agency’s
Administrative Division.
Member – Head of the Property Unit (M.O. No. 20, s. 1983)
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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 employee’s 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 President’s 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 applicant’s/candidate’s 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 2005)
Read: List of Requirements for Teachers You Must Know
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 one’s 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 co-workers or
immediate superior and confirmed by the head of office, may likewise be dropped from the
rolls.
16. Republic Act No. 1080
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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, CSC-MC 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 non-convertible 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.
Teacher’s 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 employee’s 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 shall be 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)
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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 donor’s 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 school’s 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 rooms…etc., 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 teacher-librarian, 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 teacher’s devices other than textbooks and Teacher’s
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, non-government 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.
Donor’s 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 government’s 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.
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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 government’s counterpart to the Medicare premium contribution of regular employees
shall be computed at P1,200 each member per annum.
The government’s counterpart to the contribution of regular member employees to the Pag-
ibig Fund shall be computed P1,200 each member per annum.
The government’s 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, anter-fund 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 non- responsiveness 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.
References:
DECS Manual, 2000
San Fabian District II – Division of Pangasinan II

June 22, 2001

DepEd Order No. 28, s. 2001
Prohibition the Commercialization of the DECS Organization Through
Endorsements and Accreditation of Goods and Services
To: Undersecretaries
Assistant Secretaries
Directors of Bureaus/Centers/Services
Regional Directors
Schools Division/City Superintendents School Principals
Heads of Private Elementary and Secondary Schools
1. Pursuant to law and public policy, the Department of Education, Culture and Sports has
two goals: to raise the academic standards of basic education and enhance administrative
efficiency in the delivery of educational services. The DECS also seeks to promote good
governance, leadership by example and enhanced services to the poor in line with the
programs of Pres. Gloria Macapagal Arroyo.
2. Recently however, it has been called to the attention of the Secretary that various
products and services are advertised as DECS-accredited. Thus, desks, food items, school
paraphernalia, private teacher training programs, and other services are marketed with
endorsements from the DECS. While the products and services may be of good quality or
utility, there is no need to give them institutional endorsements.
3. Henceforth, there will be no endorsements or accreditation officially issued or sanctioned
by DECS. Goods and services must compete for the attention of all schools, teachers and
students, in the ordinary course of the free market. If there is need or value in the goods and
services, they will be purchased or utilized without the coercive persuasion of DECS
issuances.
4. There are cogent reasons for this policy:
Endorsements by DECS distort market forces and may give the impression of superior
quality or performance. Yet DECS has no competence or duty to say so.
Government agencies are dissuaded from favoring one commercial product or service as
against another. Thus, transparent public bidding is required for whatever government buys
or uses. Experience also shows that market forces instead of government intervention,
creates better products and more efficient services.
Endorsement or accreditation tends to create the impression of private gain. This should be
avoided.
The DECS institutional name and logo must only be used for public purposes as determined
by the Department. Constant use of the DECS name and logo for all sorts of goods, services
and projects, depreciates the Department’s goodwill.
5. The DECS may, at times, disseminate information on events, scholarships and training
opportunities for teachers and students. This will be issued as ADVISORIES purely for the
information of the organization. You may participate on the basis of your own judgement,
time and resources. Deductions to teacher’s salaries and compulsory contributions from
students for these activities, will not be allowed and are prohibited under the Ganzon Law
(RA 5546).
6. For your information and guidance.
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RAUL S. ROCO
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Amended by DO 36, s. 2010 – Amendment to Section 5 Chapter III of DECS

Service Manual
April 23, 2010
DepEd Order No. 36, s. 2010
Amendment to Section 5 Chapter III of DECS Service Manual
1. Pursuant to Republic Act No. 7798 entitled “An Act Amending Section 25 of Batas
Pambansa Big. 232”, otherwise known as the Education Act of 1982, Section 5, Chapter III of
DECS Service Manual 2000 is hereby amended, as follows:
Section 5. Establishing Branch School or Extension Classes within the same Region as the
Main Campus of the Private Elementary/ Secondary School
5.1 The establishment of a school branch or extension class shall not require a separate
incorporation or entity. The incorporation of the mother school as either stock or non-stock
educational corporation shall be sufficient, provided that the school branch or extension
class meets all the other requirements, and complies with the rules and prescribed
standards of the DepEd before a permit may be issued.
2. All relevant provisions of existing DepEd Orders, memoranda, and other administrative
issuances inconsistent with this Order are hereby modified or amended accordingly.
3. For the information, guidance, and strict compliance of all concerned.
Mona D. Valisno
Secretary