Cindy M.
Doria
MAED-Educational Management
Reaction paper
During this school year, it is reasonable that 100% of the allocation of MOOE
of the school should be spent for the reproduction of modules for the pupils/students.
Do you agree or disagree? Whether you agree or disagree, give your reasons to
support your reaction.
No, I disagree with this statement although this school year pupils/students
are basically learning at home. Thus, Maintenance and Other Operating Expenses
(MOOE) is the allocated funds for public elementary and secondary schools that can
be spent on activities and necessities that support learning programs and help
maintain a safe and healthy environment in schools. Which the school must provide
a learning material for the students to learn at home and this are the modules. It
appears that modular learning is an alternative to the traditional face-to- face classes
supposedly meant to eliminate the risk of contracting the deadly virus-could turn out
to be unsafe after all.
However, allocating the MOOE is not only for spending it reproduction of
modules there are other needs of the school and expenditures and a budget needed
to be allocated based on the top priority needs of the department. For instance, the
need of health care utilities for the staff and stakeholders, pay for reproduction of
teacher-made activity sheets or exercises download from the Learning Resource
Management and Development Systems(LDRMS), budget for minor repairs of
facilities, building and grounds maintenance, and upkeep of school, pay for the
school utilities (electricity) and communication (internet connectivity) expenses,
support expenses for school-based training and activities selected or designed to
improve learning outcomes, etc,.
Midterm Examination
1. What process will be followed so that the funds appropriated to the DepEd by
the National Government can be incorporated in the GAA? Explain in your
own words.
Answer:
These are the process to be followed so that the funds appropriated to
the DepEd by the National Government can be incorporated in the GAA: First,
is the Budget Preparation this a process with designated organizations and
individuals having defined responsibilities that must be carried out within a
given timetable. Second, Budget Legislation is the proposed budget goes first
to the House of Representatives, which assigns the task of
initial budget review to its Appropriations committee. Consequently, the
amended budget proposal is presented to the House body as the General
Appropriations Bill.
Third, Budget Execution is the process by which the financial resources
made available to an agency are directed and controlled toward achieving the
purposes and objects for which budgets were approved. The process involves
compliance with both legal and administrative requirements. Lastly, Budget
Accountability is the act or requirement to record the reasoning behind all
recommendations or decisions when preparing a budget. This includes both
estimates of revenue and desired expenditures.
2. What are the two ways of releasing to the DepEd the funds allocated by the
government? Explain each.
Answer:
The first way of releasing to the DepEd the funds allocated by the
government is being made by the DBM Offices concerned direct to the
Implementing Units (IUs) through the General Appropriations Act as Allotment
Order (GAAAO) for those budget items categorized as For Comprehensive
Release (FCR), and Special Allotment Release Orders (SAROs) for budget
items withheld For Later Release (FLR). the second one, where the cash
allocations corresponding to the allotments released are issued by the DBM
Offices concerned direct to the Modified Disbursement Scheme (MDS) Sub-
Accounts being maintained by the respective IUs.
3. When is petty cash fund necessary? Explain.
Answer:
When there is a use to cover small expenses. For instance, purchases
that involves petty amount of money for the day-to-day operation of an office.
Also, if the money that an organization keeps on hand to make small
payments, purchases, and reimbursements. Either routine or unexpected,
these are transactions for which writing a check or using a credit card is
impractical or inconvenient. Moreover, the unused balance of the PCF shall
not be closed/refunded at the end of the year. The fund shall be closed only
upon termination, separation, retirement, or dismissal of the Petty Cash Fund
Custodian (PCFC), who in turn shall refund any balance to close his/her cash
accountability.
4. Why is there a need to have continuing appropriation?
Answer:
For the exact purpose of appropriations available to support obligations
for a specified purpose or project, such as multi-year construction projects
which require the incurrence of obligations even beyond the budget year.
Along the lines with those that are covered by special laws and appropriated
as one lump sum which does not lapse until its purpose is fulfilled; either
those that pertain to balances of released or unreleased appropriations of
agencies and SPFs for MOOE and CO which are carried over to the next
budget year. This procedure is in accordance with Section 28, Chapter 4,
Book VI of Executive Order No. 292 otherwise known as the Administrative
Code of 1987
5. Why is there a need to classify government expenditures?
Answer:
The particular reason for circumstances it is important for policy
formulation and measuring the allocation of resources among sectors; for
ensuring compliance with the legislative authorizations; for policy review and
performance analysis; and for day-to-day administration of the budget. To
sum up everything that has been stated so far classifying government
expenditures determines the manner in which budgets are presented, and
often executed, and as such provides a normative framework for policy
decision-making and strengthening accountability.
6. If you are a principal, what area of allocation of the Special Education Fund
stipulated in the Local Government code will you give priority? Why?
Answer:
I will allocate the Special Education Fund to the operation and
maintenance of the schools; construction and repair of school buildings,
facilities and equipment; educational research; purchase of books and
periodicals; and sports development. Because I believe that this are what the
school’s needed above all this are my top priority. As a principal I am
responsible to spend money wisely for me to provide a better outcome,
including higher test scores, increased graduation rates, and other improved
indicators of student achievement. More money also helps ensure that
students have schools with better facilities and more curriculum options
7. As a principal, name 10 items of expenditure which you will give importance in
the budgets at your MOOE. Why? Give your reasons.
Answer:
In accordance with the DepEd Order (DO) No, 012, s. 2020,
“Adaptation of the Basic learning Continuity Plan (BE-LCP) for school Year
2020-2021 in the light of the Covid-19 Public Health Emergency. As a
principal I would allocate the budget of my MOOE for: (1) printing and layout
of modules, (2) health care utilities for the staff and stakeholders, (3)pay for
reproduction of teacher-made activity sheets or exercises download from the
Learning Resource Management and Development Systems(LDRMS), (4)
fund minor repairs of facilities, building and grounds maintenance, and
upkeep of school,(5) pay for the school utilities (electricity) and
communication (internet connectivity) expenses, (6) support expenses for
school-based training and activities selected or designed to improve learning
outcomes, (7) support special curricular programs like advocacy, assessment,
capacity building, learning environment, learner development, and research,
(8) fund activities as Identifies in the approved School Improvement Plan
(SIP) for implementation in the current year and as specifically determined in
the Annual Implementation Plan (AIP) of the school, (9) finance expenses
pertaining to graduation rites, moving up or closing ceremonies and
recognition activities, (10) pay for wages of full-time janitorial,
transportation/mobility and security services.
As a principal I will utilize wisely the budget based on school needs and
expenditures and budget has been allocated based on the top priority needs
of the department. In case of unforeseen expenses in maintenance, as a
principal I have the authority to divert the MOOE fund as long as there is a
proper resolution because there is a need to divert the fund.
