To: Undersecretaries
Assistant Secretaries
Bureau Directors
Directors of Services, Centers and Heads of Units
Regional Directors
Schools Division/City Superintendents
Heads, Public Elementary and Secondary Schools

1. The Department of Education (DepEd) through the Bureau of Elementary Education (BEE) and the Bureau of Secondary Education (BSE) is implementing the Special Education (SPED) program for learners with special needs and disabilities, including those who are gifted and talented.
2. To enhance the operation of the program and to augment the regular Maintenance and Other Operating Expenses (MOOE), financial assistance shall be downloaded to all recognized SPED Centers in public elementary and secondary schools, which hold SPED classes.
3. The allocation per SPED Center in elementary schools shall be based on the SY 2012-2013 enrolment at Eight Hundred Pesos (P 800.00) per pupil (based on SPED enrolment, and not the total enrolment of the school).
4. For secondary schools with SPED classes, the allocations are computed based on the fixed cost of One Hundred Twenty-Five Thousand Pesos (P 125,000.00) and a variable cost of Fifty Thousand Pesos (P 50,000.00) for every exceptionality, with a minimum number of students, as shown in Table 1.Table 1: Type of Exceptionality and Minimum Number of Students Required
   

   Exceptionality	Minimum Number of Students	Exceptionality	Minimum Number of Students
   Autism	8	Learning Disability	7
   Behavior Problems	15	Multiple Handicapped	5
   Chronically Ill	10	Orthopedically Handicapped	10
   Developmentally Handicapped	8	Speech Defective	10
   Hearing Impairment	7	Visual Impairment	5
   Intellectual Disability	8

5. The recipient schools are contained in Enclosure Nos. 1 and 2 for elementary and secondary schools, respectively. Summaries of total allocation to be received and of corresponding fund sources are reflected in Enclosure No. 3.
6. The financial subsidy shall be utilized for the following purposes subject to the usual accounting and auditing rules and regulations:
   1. Pupil development activities such as training, educational visits, camp activities, sports and pupil participation in SPED-related activities;
   2. Procurement of instructional and reference materials, psychological and other assessment tests, early intervention materials, supplies for the Transition Program, manipulative materials and resources for the gifted and talented and other disabilities, including maintenance and minor repairs of devices and facilities such as science models, apparatuses, among others; and
   3. Professional upgrading of teachers, school heads and supervisors, as well as travel expenses relative to their participation and attendance to activities relevant to the implementation of the program.
7. The following objects of expenditure shall not be allowed under the subsidy:
   1. Operational expenses, such as utilities (water, electriciy, janitorial and security services), funded by regular MOOE; and
   2. Major repairs of equipment and laboratories.
8. Upon release of the allotment by the Department of Budget and Management (DBM) to DepEd Central Office (CO), the Budget Division-Finance and Management Service (FMS) shall issue sub-allotment release Order (Sub-ARO) to the schools with financial autonomy, to implementing units (IUs) or through the schools division offices (DOs) for schools without fiscal autonomy, copy furnish the DepEd Regional Offices (ROs). After the receipt of the Sub-ARO, the secondary IUs and the DOs shall request from the concerned DBM ROs the corresponding cash requirements or Notice of Cash Allocation (NCA).
9. Management and disbursement of the funds, including the submission of Quarterly Physical and Financial Accomplishment Reports on or before the third day of the first month of the succeeding quarter (April 3, July 3, October 3 and January 3) using the prescribed template in Enclosure No. 4 to the schools division office concerned, shall be the responsibility of the heads of the recipient schools, subject to the usual accounting and auditing rules and regulations.
10. The DO shall provide appropriate assistance, conduct quality assurance and monitoring of the program and integrate and submit the consolidated Physical and Financial Accomplishments using Enclosure No. 5 on every fifth day of the month of the succeeding quarter (April 5, July 5, October 5 and January 5) to the RO concerned, copy furnished BEE and BSE, DepEd CO at bee.sdd.2013@gmail.com; bse.deped@yahoo.com and the Office of the Planning Service-Planning and Programming Division at opsppd.deped@gmail.com, DepEd Complex, Meralco Avenue, Pasig City.
11. The RO shall conduct quality assurance and monitoring of pertinent DO activities and provide the DO with appropriate technical assistance.
12. To ensure the effective and efficient implementation of the program, an evaluation shall be conducted by a composite task force in coordination with OPS.
13. All existing Orders and Memoranda inconsistent with this Order are rescinded. These guidelines shall remain in force and effect, unless sooner repealed, amended, or rescinded.
14. For more information and inquiries, all concerned may contact the Director IV, Bureau of Elementary Education (BEE), 2nd Floor Bonifacio Building, DepEd Complex, Meralco Avenue, Pasig City at telephone no.: (02) 637- 4346; and the Director IV, Bureau of Secondary Education (BSE), 3rd Floor Bonifacio Building, DepEd Complex, Meralco Avenue, Pasig City at telephone no.: (02) 633-7242.
15. Immediate dissemination of and strict compliance with this Order is directed.

Encls.:
As stated
References:
DepEd Order: Nos. 24 and 27, s. 2012 and 98, s. 2011

To be indicated in the Perpetual Index under the following subjects:
FUNDS
POLICY
PROGRAMS
RULES and REGULATIONS
SPECIAL EDUCATION
STUDENTS

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