To fully achieve the purpose, a School-Based Management (SBM) assessment tool was
crafted with contextualized Means of Verifications (MOVs). This tool is in consonance to
DepED Order No. 83 s. 2012. The School-Based Management Assessment Tool is guided by
the four principles of ACCESs (A Child (Learner) -and Community-Centered Education
Systems). These are:
1. Principle of Collective leadership and Governance
2. Principle of Community-Based learning
3. Principle of Accountability for Performance and results
4. Principle of convergence to Harness Resources for education
ACCESs is both a product and process. As a product, it is the ultimate outcome of the
communities/barangays working together to protect the right of every child for quality
education and better life. As a process, it is an approach to effectively decentralize and bring
to reality the mainstreaming of education as a tool for human development and total
community transformation.
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Submission of the MOOE Liquidation Report is a monthly activity of the schools in which,
expenses intended for the improvement of the school facilities and its monthly operation
are charged. A correct and complete MOOE Liquidation report results in the release of the
Cash Advance intended for the MOOE of the following month. Thus, achieving a correct and
complete report is expected from schools.
However, due to additional documents that were required by the Commission on Audit,
most reports were returned so that schools could supply the additional documents.
To address this problem, the following is the checklist enumerating the current
documentary requirements of the MOOE Liquidation Report that schools should follow:
Main Documents:
1. Disbursement Voucher
2. Photocopy of Check
3. Liquidation Report (Appendix 44)
4. Cash Disbursement Register (Appendix 43)
5. Narrative Report
6. Summary of Taxes Withheld from Suppliers/Contractors.
Documentary Attachments:
Goods/Item Purchases:
A. Purchase Request
B. BAC Resolution
C. Proof of PhilGEPS Posting
D. 3 Canvass from Different Suppliers
E. Purchase Order (Appendix 61)
F. Sales Invoice
G. Official Receipt
H. BIR Form 2306
I. BIR Form 2307
J. Inspection and Acceptance Report (Appendix 62)
K. Pre-Evaluation Report for Replacement of Equipment.
L. Waste Materials Report (Appendix 65)
M. Property Acknowledgement Receipt (PAR – Appendix 71) for Purchase of Equipment.
School Building Repairs/Construction Expenses
A. Pre-Evaluation Report
B. Purchase Request (Appendix 60)
C. BAC Resolution
D. Proof of PhilGEPS Posting
E. 3 Canvass from Different Suppliers
F. Purchase Order (Appendix 61)
G. Sales Invoice
H. Official Receipt
I. BIR Form 2306
J. BIR Form 2307
K. Inspection and Acceptance Report (Appendix 62)
L. Program of Works (If total amount of materials and labor is more than P10,000)
M. Payroll (with DTR of Laborer/Helper)
N. Certificate of Completion
O. Pictures (Before, During and After)
Travelling Expenses:
A. Itinerary of Travel (Appendix 45)
B. Certificate of Travels Completed (Appendix 47)
C. Certificate of Appearance/Participation
D. Memorandum
E. Travel Order
Training Expenses:
A. Registration Fee Receipt
B. Itinerary of Travel (Appendix 45)
Attach If compensation for public transportation is to be reimbursed.
C. Certificate of Travels Completed (Appendix 47)
D. Certificate of Appearance/Participation
E. Memorandum
F. Travel Order
Payment of Services (Janitor/Guard)
A. Daily Time Record
B. Payroll (Appendix 33)
C. Copy of Job Order/Appointment
Payment of Services (Labor)
A. Pre-Evaluation Report
B. Payroll (Appendix 33)
C. Daily Time Record
D. Certificate of Completion
E. Pictures (Before, During and After)
Phone/Internet/Water/Electricity Bills
A. Billing Statement
B. Payment Receipt
C. BIR Form 2306
D. BIR Form 2307
Small Purchases / Transportation Expense without
Receipt
A. Reimbursement Expense Receipt (RER – Appendix 46) if the expense is more than P300.
B. Certification of Expenses Not Requiring Receipts (COA Circular No. 2017-001) if the
expense does not exceed P300.
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Sample MOOE Liquidation Report Checklist Documents
CSC Memorandum Circular No. 2017-001 –
Reimbursement of Expenses Not Requiring Official
Receipts
In view of the reduced purchasing power of the peso, expenses incurred by government
officials and employees in the discharge of their official functions amounting to P300.00 or
less need not be supported by official receipts, except for the following:
a. Payment of fares in public utility vehicles issuing receipts such as bus, train, vessel/ship;
and
b. Purchases in business establishments issuing receipts.
The official/employee concerned shall be required to submit a certification for expesnes
P300.00 or less as supporting document.
Any circular or directive in conflict herewith is hereby amended/modified/revoked
accordingly.
This circular shall take effect fifteen (15) days from date of publication in a newspaper of
general circulation.
