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

1. The Department of Education (DepED) issues the unified guidelines in line with the new national government policy to directly release funds to the recipient schools. This shall standardize the implementation process of the financial assistance to the following special curricular programs: Support to Special Elementary Science Schools (SESS), Support to Special Education (SPED) Centers/Schools, Support to Secondary Schools with Special Programs for the Arts and Sports (SPA/SPS), Support to Science, Technology and Engineering High Schools (formerly ESEP), and Financial Assistance to Regional Science High Schools (RSHS).
2. The basic features and rules in the utilization of funds for each program are presented in Enclosure No. 1. It specifically provides guidance on allocation and eligible activities and expenditure items. It also includes the work plan and accomplishment templates to facilitate progress monitoring and program evaluation. It is imperative therefore to strictly follow the basic rules to avoid disallowance and other implementation issues.
3. The funds of the six special programs are already lodged at the Regional Offices (ROs) as part of the Comprehensive Release of Allotment. This is in line with the new policy on General Appropriations Act as the release document. To facilitate judicious and smooth implementation of the said programs, roles and responsbilities of each level of governance, the monitoring and evaluation mechanism and the specific timelines are hereby specified:
   3.1 Planning Phase3.1.1 Upon the issuance of these guidelines, the Regional Office (RO) shall communicate to the School Division Offices (SDOs) concerned, the availability of funds and the need to prepare the Work and Financial Plan per funding source. The SDO immediately issues call for the submission of individual work and financial plan of the recipient schools.
   3.1.2 Using the template in Enclosure No. 2.a, the schools shall prepare the Work and Financial Plan specific to the fund support and shall submit to the SDO for appraisal. Projects and activities which are chargeable to the fund may be culled out from the approved Annual Implementation Plan (AIP) of the schools. To aid in the appraisal, the SDO shall require the schools to use the template in Enclosure No. 2.b which contains the Physical and Financial Accomplishment Reports on previous funds received, including the amount liquidated. This Report shall also be submitted to the SDO.
   3.1.3 Once appraised, the SDO shall communicate to the school any feedback or needed clarification; in turn, the school shall provide explanation or justification as applicable, and shall revise the workplan based on agreement. Once the workplan is accepted, the SDO shall consolidate and submit to the RO-Planning and Policy Research Division (RO-PPRD) the Physical Plan using Enclosure No. 2.c. The SDO shall subsequently revise the Monthly Disbursement Program (MDP) using the Financial Plan format in Enclosure No. 2.d and submit the same to the RO-Finance Division.
   3.1.4 The RO-PPRD, in coordination with the Regional Supervisor in charge of the Program, shall review the submitted Physical and Financial Plan for alignment to DepEd’s directions and shall endorse the list of recipient schools to the RO-Finance Division for release of funds.3.2 Release of Funds
   3.2.1 To effect the revision in cash programming, the RO-Finance Division shall submit a revised MDP to the concerned DBM-RO. To fasttrack release of funds, the RO-Finance Division may simultaneously effect the transfer of the allotment to the respective units through issuance of Sub-Allotment Order (Sub-ARO) as follows:
   1. SDOs for Non-Implementing Units (Non-IUs); and
   2. Implementing Units (IUs)

   3.2.2 Upon receipt of the Sub-ARO, the SDOs and/or the IUs shall record such receipt and obligation of allotment in the Registry of Allotments and Obligations for MOOE (RAOMO) being maintained by the respective units. The SDOs and/or IUs shall request release of Notice of Cash Allotment (NCA) from DBM, supported by copies of Sub-AROs corresponding to the amount as reflected in these guidelines.
   3.2.3 Upon receipt of the NCA, the SDOs shall effect the transfer of the allocated amount to the heads of the Non-IUs in the form of cash advance. The cash advance shall specify the name of the school to which the subsidy is allocated and the purposes for which the subsidy is to be applied.
   3.2.4 For Non-IUs with large allocation, the SDOs may release the cash advance in tranches depending on the timelines in the approved work plan. Subsequent cash advance(s) may be given, provided that at least 75% of the previous cash advances have been liquidated. No succeeding releases shall be made unless previous cash advances have been fully liquidated and accounted for.
   3.2.5 In cases where school heads could not draw cash advance due to legal and administrative impediments, the concerned Schools Division Superintendent shall take immediate appropriate action to ensure that such schools will not be deprived of the subsidy.
   3.2.6 For IUs, the funds shall be disbursed in accordance with the schedule as indicated in the approved Work and Financial Plan.
   3.2.7 All funds received shall be utilized according to the eligible activities specified in Enclosure No. 1.

   3.3 Liquidation Process
   3.3.1 Every 10th day of the month, after the conduct of an activity, the Non-IUs shall submit their utilization and/or liquidation reports to their respective SDOs using disbursement report form for proper reporting, monitoring and consolidation.
   3.3.2 The supporting documents needed for liquidation are the following:

   1. Official Receipts/Cash Invoice;
   2. Reimbursement Expense Receipts (RERs);
   3. Petty Cash Register (PCR);
   4. Other supporting documents to vouch for related transactions.

   3.3.3 Supporting documents of IUs regarding the utilization and/or liquidation reports shall be retained in their respective schools. However, a report copy must be submitted to the SDO. All supporting documents of Non-IUs shall be retained in their respective SDOs.

   3.4 Progress Monitoring and Reporting
   3.4.1 The recipient schools shall submit quarterly, a Physical and Financial Accomplishment Report to the SDO using the format in Enclosure No. 2.e, every 3rd day of the first month of the succeeding quarter (April, July, October, January of the succeeding year).
   3.4.2 The SDO shall review the reports and the supporting documents received from the recipient schools to ascertain their eligibility to the guidelines and shall provide the necessary technical assistance. It shall then prepare a consolidated Physical and Financial Accomplishments Report (for IUs and Non-IUs) using the format in Enclosure No. 2.f and shall submit this to their respective Regional Offices, quarterly every 5th day of the first month of the succeeding quarter (April, July, October, January of the succeeding year).
   3.4.3 The RO shall submit quarterly to the Central Office a consolidated Physical and Financial Accomplishment Report using the format in Enclosure No. 2.g, on every 7th day of the first month of the succeeding quarter (April, July, October, January of the succeeding year).

   3.5 The detailed process flow of implementation is reflected in Enclosure No. 2. Instructions on filling up the required templates are provided in the respective enclosures.

4. The list of recipient schools with the corresponding allocation per school is provided in Enclosure No. 3.
5. All existing Orders and Memoranda inconsistent with this Order are rescinded. These guidelines shall remain in effect, unless sooner repealed, amended, or rescinded.
6. 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.
7. Immediate dissemination of and strict compliance with this Order is directed.

Encls.:
As stated
Reference:
DepEd Order: Nos. 35, 38, 39, 41 and 47, s. 2013

To be indicated in the Perpetual Index under the following subjects:
ALLOCATION
EXPENSES
FUNDS
POLICY
PROGRAMS
PROJECTS
SCHOOLS
SCIENCE EDUCATION

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