To: Undersecretaries
Assistant Secretaries
Bureau Directors
Directors of Services, Centers and Heads of Units
Regional Directors
Schools Division 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) issues the enclosed Guidelines on the Utilization of Support Funds for the Special Education (SPED) Program.
2. Pursuant to DECS Order No. 26, s. 1997 entitled Institutionalization of SPED Program in All Schools, the support funds aims to enhance the operation of the Program and augment the regular Maintenance and Other Operating Expenses (MOOE) of all recognized SPED Centers for elementary and secondary schools with classes for learners with special needs. Specifically, it aims to enhance access to and upgrade the quality of SPED programs and services, as well as to raise the efficiency of their operations.
3. The mechanisms and procedures constituting the downloading of support funds shall guide school recipients on proper utilization, which shall be used for eligible SPED related activities and expenses as stated in the enclosure.
4. All orders and other related issuances, rules and regulations, and provisions which are inconsistent with these guidelines are hereby repealed, rescinded or modified accordingly.
5. Immediate dissemination of and strict compliance with this Order is directed.

(Sgd.) BR. ARMIN A. LUISTRO FSC
Secretary

Encl.: As stated

Reference: DECS Order: (No. 26, s. 1997)

To be indicated in the Perpetual Index under the following subjects: