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Downloading MOOE To Schools:: Prioritize Expenditures

The document provides guidelines for schools on prioritizing expenditures from Maintenance and Other Operating Expenses (MOOE) funds. Key priorities include basic utilities, office supplies, minor repairs, and salaries for janitorial and security services. It also outlines requirements for liquidating MOOE funds, including preparing liquidation reports, cash disbursement registers, and ensuring purchases are from registered PhilGEPS suppliers and according to procurement rules. Schools must submit liquidation reports by December 20th to account for any MOOE funds downloaded for the current year.

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328 views

Downloading MOOE To Schools:: Prioritize Expenditures

The document provides guidelines for schools on prioritizing expenditures from Maintenance and Other Operating Expenses (MOOE) funds. Key priorities include basic utilities, office supplies, minor repairs, and salaries for janitorial and security services. It also outlines requirements for liquidating MOOE funds, including preparing liquidation reports, cash disbursement registers, and ensuring purchases are from registered PhilGEPS suppliers and according to procurement rules. Schools must submit liquidation reports by December 20th to account for any MOOE funds downloaded for the current year.

Uploaded by

TheQUICKbrownFOX
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPT, PDF, TXT or read online on Scribd
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Downloading MOOE to schools:

 PRIORITIZE EXPENDITURES
 1. BASIC UTILITIES
 Electric Bill
 Water Bill
 Communication (Telephone)
2. OFFICE/SCHOOL SUPPLIES

3. MINOR REPAIRS

4. OTHER SUPPLIES

5. PAY SALARIES FOR JANITORIAL AND

SECURITY SERVICES
EXPENSES FOR THE FOLLOWING IS
NOT ALLOWED:

1. PROCUREMENT OF TEXTBOOKS
2. OTHER INSTRUCTIONAL
MATERIALS
3. SCHOOL FURNITURE
4. EQUIPMENT
PREPARATION OF
SCHOOL APP
ANNUAL PROCUREMENT
PLAN
VARIOUS EXPENSES
TRAVELLING EXPENSES (751)
Attachments:
 Approved Authority To Travel
 Approved Itinerary of Travel

 Approved Certificate of Travel Completed

 Certificate of Appearance

 Bus Tickets (if any)

 Memorandum (if any)


TRAINING EXPENSES (753)
Attachments:
 Approved Authority To Travel
 Memorandum
 Official Receipt
 Certificate of Appearance/Participation
Water Expenses (766)
Attachments:

 Statement of Account
 Official Receipt
Electricity Expenses (767)

Attachments:
 Statement of Account
 Official Receipt
Telephone Expenses (772)
Attachments:
Statement of Account

Official Receipt
Newspaper Subscription (786)
Attachments:
Statement of Account

Official Receipt

Contract
General Services 795
(Labor)
 Attachments:
Contract of Service

Acknowledgment Receipt

Daily Time Record

Before/After Pictures
Security Services 797
 Attachments:
Contract ofService
Acknowledgment Receipt

Daily Time Record


Office Supplies (755) & Other Supplies (765)
 Attachments:
Expenses
 Sales Invoice/Charge Invoice
 Official Receipt
 Requisition and Issue Slip (RIS)
 Purchase Request
 Abstract of Canvass (Duly signed by BAC)
 Canvass (at least 3 suppliers)
 Purchase order
 Inspection & Acceptance Report
 Inventory Custodian Slip
 Disbursement Voucher
 BIR Form 2306
 BIR Form 2307
 PHILGEPS Certificate
Repair & Maintenance of Motor
Vehicle/Office Equipment
 Attachments:
 Charge Invoice/Official Receipt
 Pre & Post-inspection Report

 Job Order

 Abstract of Canvass (Duly signed by BAC)

 Canvass (at least 3 suppliers/technicians)

 Report of Waste Materials

 Disbursement Voucher

 BIR Form 2306

 BIR Form 2307

 PHILGEPS Certificate
Repair & Maintenance of School Building (812) (To
be conducted by BAC)
Attachments:
 Delivery Receipt/Charge Invoice
 Official Receipt
 Pre & Post-inspection Report
 Job Order
 Requisition and Issue Slip (RIS)
 Purchase Request
 Abstract of Canvass (Duly signed by BAC)
 Canvass (at least 3 suppliers)
 Purchase Order
 Inspection & Acceptance Report
 Before & After Pictures of Repair
 Disbursement Voucher
 BIR Form 2306
 BIR Form 2307
 PHILGEPS Certificate
ON TAX REMITTANCE
FOR PURCHASES OF GOODS
(SUPPLIES/MATERIALS)
1. Prepare Disbursement Voucher
2. For Vat Registered Suppliers
Deduct 1% EWT-Extended Withholding Tax
And 5% Final VAT – Value Added Tax
For Non- Vat
Deduct 1% EWT-Extended Withholding Tax
And 3% Final VAT – Value Added Tax
3. Prepare BIR Form 2306
4. Prepare BIR Form 2307

Note: Please inform first your suppliers that you will deduct
tax before purchasing.
FOR PURCHASES OF
SERVICES (Xerox)
1. Prepare Disbursement Voucher
2. For Vat Registered Suppliers
Deduct 2% EWT-Extended Withholding Tax
and 5% Final VAT – Value Added Tax
For Non Vat
2% and 3% tax
3. Prepare BIR Form 2306
4. Prepare BIR Form 2307
Computation for Vat Registered Goods
 Divide First the Gross Sales by 1.12
 The quotient will be the basis for multiplying the
percentages.
Ex. 1000.00 / 1.12= 892.86
892.86 x .05= 44.64
892.86 x .01= 8.93
 Deduct the computed taxes to the Gross Sales
Ex. 1000.00 – (44.64+8.93)= 946.43
 The amount due to the supplier is 946.43
Computation for Vat Registered Services
 Divide First the Gross Sales by 1.12
 The quotient will be the basis for multiplying the
percentages.
Ex. 1000.00 / 1.12= 892.86
892.86 x .05= 44.64
892.86 x .02= 17.86
 Deduct the computed taxes to the Gross Sales
Ex. 1000.00 – (44.64+17.86)= 937.50
 The amount due to the supplier is 937.50
Computation
Goods
for Non-Vat
1. The Gross Sales is the basis for multiplying the
percentages.
Ex. 1000.00 x .03 = 30.00
1000.00 x .01= 10.00
2. Deduct the computed taxes to the Gross Sales.
Ex. 1000.00 – (30.00+10.00)= 960.00
3. The amount due to the supplier is 960.00

Services
Same computation but you will use 3% and 2%
tax.
ACCOMPLISH THE
LIQUIDATION REPORT
AND CASH DISBURSEMENT
REGISTER (CDR)
Please Arrange your Liquidation Report
on the following order:

 Liquidation Report
 Cash Disbursement Register (CDR)
 Photocopy of check
 OFFICIAL RECEIPTS together with the
attachments
REMINDERS:
 Please prepare your Liquidation Report in Two’s (1
Folder Original Copy & 1 Folder Photocopy)
 DO NOT TAMPER/ALTER YOUR RECEIPTS
 Submit only OFFICIAL RECEIPTS/ CASH/SALES
INVOICE
 Arrange expenditures chronologically based from
CDR
 Purchase only on PHILGEPS registered
suppliers(should not be expired).
 Procurement should be done from DBM PS.
DEADLINES:
 Downloading for current year - Dec. 6, 2013
 Submission of liquidation reports – Dec. 20, 2013
 Submission of valid requests – Dec. 20, 2013
SUBMIT YOUR LIQUIDATION REPORT
TO D.O. ACCOUNTING SECTION

THANK YOU!!!!!!

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