To: Regional Directors
Schools Superintendents

1. The Regional Director shall allocate in full the funds released for calendar year 1988 for maintenance and other operating expenditures to all nationalized high schools under R.A. 6655. Allocation of funds shall be made on a pro-rata basis using the enrolment as the basic criterion, with prior consideration on fixed charges for water, illumination and power expenses for said high schools.
2. Administration of the funds shall be vested in the Regional Office since the aforesaid schools do not as yet have the necessary accounting units which could handle and disburse the funds.
3. The fund shall be used only for authorized expenditures, following the administrative procedures in the General Appropriations Act, R.A. 6642. Expenditures for instructional materials shall be covered by an approved comprehensive procurement program and subject to the provisions of DECS-DBM-COA Joint Circular No. 1, s. 1988 and the pertinent accounting and auditing rules and regulations.
4. Please be guided accordingly.

Reference: DECS Order No. 82, s. 1988
Allotment: 1-2—(M.O. 1-87)

To be indicated in the Perpetual Index under the following subjects:
APPROPRIATIONS
COURSE OF STUDY, SECONDARY
FUNDS
SCHOOLS

DO_s1988_93