To: Regional Directors
Regional Secretary, ARMM
Schools Division/City Superintendents
Heads, Public Elementary Schools
All Others Concerned

1. This pertains to the utilization of distribution funds (DFs) for the kindergarten activity sheets (KASs), elementary textbooks (TXs), teachers manuals (TMs), and K to 12 basic instructional materials (BIMs) procured by the Department of Education (DepEd) Central Office (CO).
2. A distribution fund of one peso and fifty centavos (PhP1.50) per KAS, elementary TX, TM and BIM was allocated to cover actual expenses for delivery of these materials from division offices (DOs) for the KASs and district offices for elementary TXs, TMs, and BIMs to the recipient kindergarten and elementary schools.
3. The DFs shall be downloaded by the CO to the DOs through the issuance of Sub- Allotment Release Order (Sub-ARO) and the release of corresponding Notice of Cash Allocation (NCA) will be made by the Regional Department of Budget and Management (DBM) direct to the DOs concerned.
4. The DOs shall adhere to the following guidelines on control, utilization and accounting of the DFs for centrally procured KASs, TXs, TMs and BIMs:
   a. The disbursement of the DFs shall be subject to existing government accounting and auditing rules and regulations;
   b. The funds shall be used only for the intended purpose and must not be used to procure workbooks, supplementary materials, and other instructional materials (IMs). Enclosure No. 1 contains the breakdown of DFs per division;
   c. The funds transferred shall be recorded in the books of accounts of the Division;
   d. The DO shall maintain a separate subsidiary ledger where receipts and expenditures shall be recorded; and
   e. The DO within six (6) months shall report the utilization of the DFs using the Form in Enclosure No. 2 to be certified by the Division Accountant and approved by the Schools Division/City Superintendent (SDS) and to be submitted to the Instructional Materials Council Secretariat (IMCS), DepEd Central Office, Meralco Avenue, Pasig City.
5. The Regional Offices (ROs) shall oversee the mobilization of the DOs and district offices in the delivery/distribution of the KASs, TXs, TMs, and BIMs and shall ensure proper utilization and liquidation of the distribution funds.
6. For more information, all concerned may contact Mr. Antonio L. Tan at telefax nos.: (02) 631-3690 or (02) 634-0901 or at mobile phone nos.: 0928-6960132 or 0917-4720653 or write to:Ms. Socorro A. Pilor
   Executive Director
   Instructional Materials Council Secretariat (IMCS)
   Dorm G, Philippine Sports Commission Complex
   Meralco Avenue, Pasig City
   Telefax No.: 634-1072
   E-mail Addresses: imcs@deped.gov.ph; depedimcs@,gmail.com
7. Immediate dissemination of and strict compliance with this Order is directed.

Encls.:
As stated
Reference:
None

To be indicated in the Perpetual Index under the following subjects:
ALLOCATION
FUNDS
MANUALS
POLICY
PROCUREMENT
TEXTBOOKS

DO_s2012_49