To: Undersecretaries
Assistant Secretaries
Bureau Directors
Regional Directors
Schools Division/City Superintendents
Heads, Public Secondary Schools

1. One of the mandates of the Department of Education (DepEd) is to preserve and teach the arts to subsequent generations of artistically-inclined or adept pupils and students. In line with this, DepEd implements a special program for the arts in selected schools in the country. Considerations in the selection of the schools were the availability of teachers in the different art areas and basic facilities for the arts. These schools serve as the center for arts development that provides opportunities for students to develop their talents, and produce trainers and mentors for other schools in the region intending to implement the same program.
2. For the current year, each of the selected public secondary schools implementing Special Program in the Arts (SPA) as shown in Enclosure No. 1 will be granted an amount of Five Hundred Thousand Pesos (PhP500,000.00) support to augment their regular Maintenance and Other Operating Expenses (MOOE).
3. The support shall be used for the following activities and associated expenditures classified as MOOE:
   a. Student development activities such as training, workshop, participation in DepEd-approved Art festivals, competitions;
   b. Procurement of art and music supplies, costumes and instructional materials in the different art areas;
   c. Training of teachers and administrators on relevant topics in the arts; and
   d. Participation of teachers in DepEd-sponsored scholarships, professional upgrading of teachers including enrolment in a master’s degree program.
4. The following are non-eligible expenditures:
   a. Operational expenses such as utilities (water, electricity, janitorial and security services) funded by regular MOOE;
   b. Capital outlay items such as musical equipment, computers, etc.; and
   c. Major repairs of equipment and laboratories.
5. Upon release of the Special Allotment Release Order (SARO) by the Department of Budget and Management (DBM) to DepEd-CO, the Budget Division-FMS shall issue the Sub-Allotment Release Order (Sub-ARO) to the schools with fiscal autonomy, and through the Schools Division Offices for those schools without fiscal autonomy. After receipt of the Sub-ARO, the implementing units (IUs) and the concerned Division Offices (for the Non- IUs) shall request from DBM-Regional Office the corresponding cash requirements or Notice of Cash Allocation (NCA).
6. Utilization of the subsidy shall be subject to the usual accounting and auditing rules and regulations.
7. The recipient schools must submit to the Division Office physical accomplishment and fund utilization reports on a monthly basis (Enclosure No. 2). Copies of the said reports shall be submitted to the Budget Division-FMS, DepEd Central Office copy furnished the Division Office and Regional Office.
8. An evaluation of the program shall be conducted by a composite team in accordance with the program implementation plan under the supervision of the Office of the Planning Service (OPS).
9. All existing Orders and Memoranda inconsistent with this Order are rescinded.
10. These guidelines will remain in force and effect during the duration of the program, unless sooner repealed, amended or rescinded.
11. Immediate dissemination of and strict compliance with this Order is directed.

Encls.:
As stated
Reference:
DepEd Order: No. 92, s. 2011

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

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