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Republic of the Philippines

Region I
Division of Pangasinan II
SAN FABIAN DISTRICT II
San Fabian
REVIEW MANUAL of the DECS MANUAL, 2000

CHAPTER I: The Department of Education, Culture and


Sports (now DepEd)
Terms, Notations and Important Concepts

1. 1987 Philippine Constitution, Article XIV Section 1


It states that, the State shall protect and promote the right of all
citizens to quality education at all levels and shall take appropriate
steps to make such education accessible to all.
2. Public Act No. 222
It provided for the organization of four (4) executive departments, one
of which was the Department of Public Instruction headed by a
Secretary.
It was enacted by the Philippine Commission on September 06,
1901.
3. Public Act No. 222, Section 4
It became the legal basis of the Department of Education and Culture.
4. Act No. 74
It established the Department of Public Instruction headed by a chief
officer called General Superintendent of Public Instruction on
January 21, 1901.
5. Public Act No. 222
Under this Act, the Department of Public Instruction established under
Act No. 74 of the Philippine Commission became the Bureau of
Public Instruction.
6. Act No. 477
Under this Act, the name Bureau of Instruction became the Bureau of
Education on November 1, 1902.
7. Reorganization Act 1407

It provided the change of Director of Education from General


Superintendent of Education on October 26, 1905.
8. Executive Order No. 94
It renamed the Department of Public Instruction into Department of
Education in July, 1947.
9. Proclamation No. 1081
By virtue of this Proclamation, the Department of Education was
renamed Department of Education and Culture.
10.

Presidential Decree No. 1397


The name Department of Education and Culture became Ministry
of Education and Culture.

11.

Act No. 3075


It was enacted making inspection and recognition of private schools
obligatory for the Secretary of Public Instruction.

12.

Commonwealth Act No. 80


It established the Bureau of Private Education headed by a
director.

13.

Republic Act 1372


It created the Bureau of Vocational Education effective June 22,
1963.

14.

Republic Act No. 3873


It renamed the Bureau of Public Libraries into National Library.

15.

Commonwealth Act No. 184


It established the Institute of National Language on November
13, 1936 and was amended by Commonwealth Act No. 333 on
June 18, 1938.

16.

Philippine Republic Executive Order No. 392


It established the transfer of the National Museum to the Department
of Education

17.

Republic Act No. 7722


It is known as the Higher Education Act of 1994
It created the Commission on Higher Education independent from
the Department of Education, Culture and Sports.

18.

Republic Act No. 7796

It is known as Act of 1994


It created the Technical Education and Skills Development
Authority.

CHAPTER II: Organizational Structure


Terms, Notations and Important Concepts
1. Secretary
He/she exercises supervision and control over the entire department
and perform functions designated to him/her.
2. Republic Act 232
It is an act that provided four (4) undersecretaries (USEC) of the DECS.
3. Notes on Assistant Secretaries
ASEC for Programs and Projects and Regional Operations
ASEC for Planning and Human Resource Development
ASEC for Legal Affairs
ASEC for Finance and Administration
4. Education Technology Unit
It manages the DECS website and provides technology and capability
building resources in computer learning.
5. Department Order No. 84, s. 1982
It established the National Science Teaching Instrumentation
Center.
6. Ministry Order No. 64, s. 1985
It established the Instructional Materials Council Secretariat.
7. Department Order No. 63, s. 1992
It established the National Educators Academy of the Philippines.
8. DECS Order No. 36, s. 1998
It allocated the number of Education Supervisors for a school division.
9. Duties of Education Supervisors
Assist the Superintendent in carrying out all the educational
programs in the division.
Visits the different districts, elementary and secondary schools in
the division to provide assistance to district supervisors, principals
and teachers in evaluating and improving of their work.

10.

Duties of the District Supervisors


Provides leadership in the implementation of the DECS programs
and projects in the district.
Directs, advises and assists the elementary school principal and
teachers in the district.
Promotes the efficiency of teachers under his charge through
effective supervision and in-service training.
Leads in the evaluation of achievement in the district.
Keeps his schools functioning and keeping with broad general
policies of the bureau and the best interests of public schools in the
community.
Sits as co-chairman at the District School Board in the deliberations.

11.

Duties of the Elementary School Principal


Supervises all school personnel in an elementary school.
Provides leadership in the development and implementation of all
educational programs in the school.
Promotes the efficiency of teaching and learning in all classes
through the in-service trainings, observations, visits, etc.
Coordinates all services for the wholesome growth and
development of all pupils and other personnel in the school.
Leads in the evaluation of achievements of the division. Directs the
organization of classes determines and assign the teaching loads of
the staff and makes proper distribution of instructional and other
materials.
Provides for the accommodation of the pupils including the
availability of buildings for classrooms and other school needs.
Coordinates and cooperates with the community and other
agencies and represents the district supervisor in the school.
Prepares, consolidates and submits all reports of the school to the
district supervisor.
Rates the performance of the teachers in the school and
recommends the deserving ones for promotion.

CHAPTER III: Basic Education


Terms, Notations and Important Concepts
1. Basic Education
It has three (3) main programs; elementary, secondary and nonformal.
2. Curricular programs
These are suggestive patterns and models for the guidance of the field
and teachers.
3. Notes on the Basis of Curricular Programs
1987 Philippine Constitution, Article XIV, Section 2
Education Act of 1982
DECS vision and mission
Other official statutes
4. Notes on the Objectives of Elementary Education
To provide the knowledge and develop the skills, attitudes and
values essential to the personal development and necessary for
living in, and contributing to, a developing and changing social
milieu.
To provide learning experiences which increase the learners
awareness of, and responsiveness to, the changes and demands of
the society and prepare him/her for constructive and effective
involvement.
Top promote and intensify the learners knowledge of, identification
with, and love for the nation and the people to which he/she
belongs.
To promote experiences which develop the learners orientation to
the world of work and prepare himself/herself to engage in honest
and gainful work.
5. Notes on the Organization of Classes in the Elementary Grades
Generally, in the primary grades, one (1) teacher shall
handle all the subjects in one (1) class with a maximum of
fifty-six (56) pupils. ( D.O. No. 26, s. 1995)
In the intermediate grades, the departmental system may be
adopted following a 5:4 or 3:2 plan ratio of teachers to
classes.
No teacher shall have a load of more than 360 minutes of actual
teaching per day (M.O. No. 6, s. 1982)

The maximum of daily contact time shall be 300 minutes (Grades I


and II), 340 minutes (Grade III), 360 minutes (Grade IV) and 380
minutes (Grade V and VI) for regular classes.
Mobile and/or multi-grade classes shall be organized to cater for the
needs of school children in distant and difficult-to-reach
communities when there are insufficient numbers of enrollees per
grade or when not enough teachers are available.
6. Acceleration
It refers to any administrative practice designed to move gifted
learners through school more rapidly than usual.
7. Grade acceleration / Grade skipping
A child skips one (1) or two (2) grades after he/she has been found to
be intellectually, socially and emotionally ready to be moved to the
higher grade.
8. Grade telescoping
A pupil covers all the scope and sequence of a two-year curriculum in
one (1) year or a three-year curriculum in two (2) years.
9. Ability grouping
Is any classification of children for instructional purposes in terms of
capacity for learning and demonstrated achievement. The types of
ability grouping are;
Special class / Self-contained class
Children who have been earlier identified as gifted are grouped
by grades and are taught using curriculum adapted to their
abilities, interest and needs.
Pull-out Program
Under this scheme, the gifted are pulled out from their class to
attend enrichment classes under a teacher who has expertise in
the particular subject.
10.

Enrichment
It refers to any adaptation of regular curriculum to provide educational
experiences over and above those in the regular program. It does not
require students to skip grades or accomplish anything earlier than
usual.

11.

Notes on Pre-school Education or Early Childhood Education


Objectives ( D.O. No. 107, s. 1989)
a. To develop the child in all aspects, so that he/she may be better
prepared to adjust and cope with life situations within the context of
his/her experience.

b. To maximize the childs fullest potential through a variety of carefully


selected and meaningful experiences considering his or her interests
and capabilities.
12.
Notes on the General Guidelines on Pre-school Education or
Early Childhood Education
School divisions are encouraged to establish public pre-school
classes whenever possible to provide the early childhood
stimulation needed by children during their formative years.
In schools where the Grade I pupils have not been provided by preschool education, the eight-week curriculum on early childhood
experiences shall be provided.
Organized pre-school classes may have a minimum of twenty
(20) and a maximum of forty (40) pupils to a class.
A pre-school teacher may be allowed to handle a maximum
of two (2) classes, one (1) in the morning and one (1) in the
afternoon.
13.

Curricular offerings of the different types of Secondary Schools


General Secondary School
It offers a continuation of the elementary education program but
designed both as college preparatory as well as terminal
education who may not go to college.
General Comprehensive High School
It offers the secondary education program as preparatory
program for college.
In addition, it provides a variety of
academic and vocational electives/courses for the students to
choose.
Secondary Vocational School
In addition to the general secondary program, vocational and
related subjects designed to prepare students primarily for
gainful employment in areas as agriculture, fishery, trade and
industry.
Special Secondary School
It offers a high school curricula specially designed to address the
peculiar needs of special groups of students.
CATEGORIES OF SPECIAL SECONDARY SCHOOL
o Regional Division Science High School
It provides an addition to the secondary education program,
additional elective in Science, mathematics and English subjects
for the highly gifted students who are inclined towards sciences.
There shall be one R/DSHS for each region/division (D.O. No.
69, s. 1993).
o Science and Technology High School

It equips highly qualified learners with knowledge, skills and


attitudes relative to science and technology.
o Science High School and Science and Technology
School
It has an enriched Science, Mathematics and English
curriculum in addition to the standard requirements of the
secondary education curriculum.
Special Science Curriculum in the Network of S&T Oriented
High Schools
It provides enrichment materials for science and technology,
mathematics, earth Science in selected existing general high
schools (D.O. No. 128, s. 1993)
School for the Handicapped
It is a school for children who may either be visually impaired,
hearing impaired, mentally retarded, or orthopedically
handicapped.
Boys Town School
It is a government school for orphans, the homeless and other
underprivileged boys.
The School for Minor Offenders
This correctional high school takes care of the minor offenders.
The curriculum is basically the same with the general high
schools but with a strong emphasis on vocational skills
development.
The Philippine High School for the Arts
It provides special curricula for the development of the talents
and interests in arts, creative music, theater arts, in addition to
the standard requirements of the secondary education
curriculum.

14.

Non-formal education
It offers alternative learning opportunities for the out-of-school youth
and adults specifically for those who are fifteen (15) years old and
above and unable to avail themselves of the educational services and
programs of formal education.

15.

School Paper
It shall consists mainly of editorial, sports and science page feature
articles, reports and news items on the various school and community
activities.
It is a venue for the development of the journalistic interest and skills
of the students. In no case shall it be a venue for grievance and
destructive criticisms.

16.

Student Government

It provides learning opportunities and first-hand experiences in


leadership and to exercise democratic procedures to all
pupils/students.
17.

Department Order No. 20, s. 1991


It prohibits the organization of fraternities and sororities at the
elementary and secondary schools, both public and private.
Penalty
for
non-compliance
is
expulsion
and
of
pupils/students.

18.

Notes on Health and Nutrition Program


Four (4) Major Phases of Health and Nutrition Program
Healthful school living
Health and nutrition services
Health education
School-community coordination for health

19.

Notes on the EMIS


It stands for Educational and Management Information
System
It is a well planned and meticulously managed information system
better known as the data bank.
The EMIS should be handled by a teacher. Management of
the EMIS is equivalent to four (4) teaching loads.

20.

Notes on the Establishment of Schools


Guidelines on the Establishment of new Schools
No new public school shall be established except by law or pursuant
to law.
The establishment of a new school, conversion of existing schools
or changes of curricular offerings, administration, maintenance and
conduct of existing secondary schools shall be by law.
New public schools may also be established in municipalities and
cities upon the approval of the Secretary provided the requirements
set are met.

21.

Notes on opening school annexes in nearby barangays.


A feasibility study should be conducted by the school head of the
mother school recommended by the Schools Division Superintendent
and the Regional Director. The feasibility shall include;
Petition by the majority of the parents of prospective enrollees.
Title of school site of one (1) hectare or deed of donation in favor of
the Department.
Certification of availability of funds for the construction of
classrooms and other facilities.

Certification that the proposed annex is not within the 2-kilometer


radius of any existing public/private schools.
Certification of the availability of funds, textbooks, references and
equipment for Science, Mathematics, THE and PEHM.
Certification of continued support from the local government until
such time that the school is incorporated in the national budget.
A copy of the budget of the mother school and the proposed budget
of the annex.

22.

Notes on the Integration of Schools


An existing elementary/high school may be integrated, merged or
incorporated with another existing elementary/high school with a
contiguous geographical area if enrolment in such school fails to meet
the minimum of 100 students per curriculum year or if the continued
separate operation of both schools is not financially feasible. In some
cases elementary and secondary schools located in the same school
site may be integrated (D.O. No. 5, s. 1989).

23.

Notes on the areas of school sites.


One half (0.5) hectare for a school with an enrolment of 50 or
less students.
One (1) hectare for a school with an enrolment of 50 to 1 000
students.
Two (2) hectares for a school with an enrolment of 1 000 to 2
000 students.
Three (3) hectares for a school with an enrolment of 2 000 to 3
000 students.
The same ratio should be maintained for enrolment in excess of 3
000.

24.

Notes on the qualification to enroll on night classes.


Only qualified students should be allowed to enroll. They should have;
A certificate of graduation from elementary school.
A certificate of the Philippine Educational Placement Test
(PEPT)

25.

Notes on Closure of Schools


Voluntary when the school for valid cause and on its own initiative
chooses to terminate or close of its own programs or courses
offered, provided such closure is undertaken at the end of school
term and provided further that the school remains obliged to furnish
the necessary transfer credentials and records to the students
affected by the closure.

26.

Involuntary when the closure or termination is ordered by the


Department through the revocation/withdrawal of the permit or
certificate of recognition previously issued for the program or
course.

Notes on the Temporary Closure of a Public School


No students are enrolled therein.
The school buildings are destroyed or have been declared
dangerous to life.
The entire school building and site houses refugees from calamities.
There is no peace and order in the community.

CHAPTER IV: Regulations Directly Affecting


Pupils/Students
Terms, Notations and Important Concepts
1. Department Order No. 44, s. 1998
It is the policy of the State to provide for a free and compulsory public
elementary and secondary education.
2. Republic Act 6655, Section 6
Provides that the right of any student to avail of free public
high school shall terminate if he fails for two (2) consecutive
school years in the majority of the academic subjects in which
he is enrolled during the course of his study unless such
failure is due to some valid cause.

3. Authorized valid contributions ( D.O. No. 27, s. 1995 and D.O. No. 60,
s. 1999)
It includes ID fee, BSP, GSP, and PNRC fees, school publication
fee, school organization fee, and Anti-TB fee.
4. PTA/PTCA
An organization authorized to collect PTA/PTCA fee in an amount
to be determined by the PTA/PTCA members themselves at a
meeting called for the purpose, provided such collections are made
on a voluntary basis, are not required for academic admissions, or
transfer purposes, and are collected by the PTA/PTCA themselves and
not the public school teachers.
5. Period of Enrolment
The period of enrolment for the elementary and secondary
schools shall not be later that two (2) weeks before the
opening of classes.
6. Department Order No. 88, s. 1997
It provides that employed individuals shall be allowed to enroll in
available night high school classes.
7. Department Order No. 64, s. 1998
It provides graduating students who lack one (1) laboratory subjects or
two (2) non-laboratory subjects in order to graduate in May or irregular
students who lack the minimum one (1) laboratory subject or two (2)
non-laboratory subjects to be classified as regular students in any
curriculum year of the secondary course during the succeeding school
year after the summer term.

8. Department Order No. 76, s 1998


It provides the admission and re-admission of exchange studentparticipants or scholars.
9. Department Order No. 26, s. 1994
It provides the admission and placement of students from foreign
countries.
10.

Department Order No. 62, s. 1995


It provides the allowable transfer of students on the ground of
displacement of families arising out of natural and man-made
calamities.

11.

Form 138-E
Pupils report card.

12.

Form 137-E
Pupils permanent record

13.

Form 138-A
Students report card

14.

Form 137-A
Students permanent record

15.

PEPT
It is known as the Philippine Educational Placement Test.
It is a battery of tests covering five (5) basic subjects namely
Mathematics, English, Filipino, Science and Araling Panlipunan.
It is given and administered to youths/adults that have been out of
school for at least two (2) years, who are over-aged at school
by at least three (3) years and who are Filipino citizens.

16.

PVT
It is known as the Philippine Validating Tests.
It is provided by the Department Order No. 22, s. 1998
It shall validate the learnings acquired in various situations under
circumstances which cover five (5) basic subjects in the school
curriculum in the elementary and secondary levels.

17.

Follow-ups
These are manifestations of how well the student applies, evaluates
and synthesizes the concepts, ideas and views acquired from Values
Education.

18.

Involvement
It refers to the students active participation in the processes/activities
initiated by the teacher or the students inside or outside the
classroom for value formation.

19.

Notes on Valedictorian/Salutatorian/Honorable Mention


It shall apply to graduating honor students in all secondary schools.
NOTE: The number of honor students to be declared Honorable
Mentions shall not be no more than one (1) percent of the total
number of graduating students.

NOTE: Final selection and announcement of honor students


should be made by the principal after the approval of the
division office not later than fifteen (15) working days before
graduation. Protests shall be filed not later than five (5)
working days before graduation. Settlement of protest should
be made three (3) working days at the division level only.
20.

Department Order No. 17, s. 1999


It provides the policy of the DepEd about graduation.
Contributions for graduations may be increased to not more
than Php 150.00. Graduation exercises should be held only after the
last day of classes.

21.

Department Order No. 92, s. 1992 pages 22-23


It provides all school institution the authority to maintain school
discipline.

22.

Notes on suspension/expulsion of pupils/students


Service Manual 1960, Part VI Chapter III, Sections 145-151
For the first and other offenses which are not very serious
in nature, a suspension from school not to exceed three (3)
days may be authorized by the principal without the
approval of the division superintendent.
For a persistent offender or one guilty of a serious offense,
a suspension of not more than one (1) year may be imposed
subject to the approval of the division superintendent.
Suspension for a school year or more, or expulsion from
school can be ordered only by the Secretary.

23.
Notes on offenses punishable by suspension or expulsion
depending on the seriousness of the offense.
Gross misconduct
Cheating and stealing
Assaulting a teacher or any other school authority or his agents or
students
Smoking inside the school premises
Vandalism, writing on or destroying school property like chairs,
tables, windows, books, laboratory equipment and others.
Gambling of any sort
Drinking intoxicants and liquors
Carrying and concealing deadly weapons
Extortion or asking money from others
Fighting, causing injury to others
Using, possessing and selling of prohibited drugs

Hazing in any form or manner whether inside or outside the school


premise
Immorality/sexual harassment
Instigating, leading or participating in concerted activities leading to
stoppage of classes
Preventing, threatening students or faculty members or school
authorities from discharging their duties or from attending their
classes or entering school premises
Forging or tampering with school records or transfer forms

24.

Note on ABSENCES
A pupil/student who incurs absences of more than twenty (20)
percent of the prescribed number of class or laboratory
periods during the school year or term should be given a failing
grade and given no credit for the course or subject.

25.

Note on School Uniform


The acceptable haircut for boys shall be at least one (1) inch
above the ear and three (3) inches above the collar line.

26.

Note on the Rights of Students in School


The right to expeditious action not exceeding thirty (30) days from
receipt of request by the school, to the issuance of the official school
certificates, diplomas, transcript of records, grades, transfer
credentials, and similar school documents or records.

27.

Note on School Activities


Meetings, assemblies, convocations, and activities shall be held in the
presence and with knowledge of the Principal, Head Teacher or
Guidance Counselor, Teacher or Club Adviser/Coach.

CHAPTER V: Communications and Information Policies and


Procedures
Terms, Notations and Important Concepts
1. Note on Information and Dissemination
DepEd (DECS) maintains a Press Corps at the Central Office and
Information Officers at the Regional Offices.

2. The Service Manual


It contains the basic regulations, instructions and information which
guide DECS Central Office and the field personnel in carrying out the
tasks of the Department. Subsequent amendments are issued to the
field through orders, memorandums and bulletins.
3. Handbooks
These are issued to provide handy reference materials to the field on
DECS policies on certain educational issues and procedures in the
implementation of its programs and projects. Leaflets, foldouts and
the like are also issued to disseminate information on specific
programs/projects being implemented by the DECS.
4. Publications
These are published on a regular basis and are distributed to inform
the field and other stake holders on various activities undertaken by
DECS toward the development of quality basic education in the
country.
5. DECS Orders
These are issuances on policies, guidelines, or regulations which are
generally permanent in nature and are in effect until rescinded.
6. DECS Memorandum
These are issuances containing certain instructions and information
which are temporary in nature and are usually applicable only during
the year of issuance. These include announcement of conferences,
seminars, examinations, surveys, competitions and celebrations.
7. Bulletins
These are primarily informative issuances. These include educational
statistics, statistics, curricular materials, and professional papers, on
academic, industrial, health concerns, etc. DECS memoranda, orders,
bulletins are numbered consecutively starting with the first issuance in
January every year.

8. Unnumbered Memorandums
It contains instructions or information which is limited in application
and concerns only a few regions or offices.
9. Office Orders

It contains policies/instructions or regulations which are of general


application in the Central Office.
10.

Office Memorandums
It contains certain instructions or information which are office-specific.

11.

EMIS
Known as the Educational Management Information System
It provides information to education administrators in the planning and
delivery of educational services.

12.

Data Bulletin
It is the final output of the EMIS at the district, division and regional
levels.

13.

Notes on the Subsystems of EMIS


Pupil/Student Management Information System
Personnel Management Information System
Curricula Implementation Information System
Regulation and Control Information System
Physical Facilities Management Information System
Financial Management Information System
Community Services Information System

14.

Notes on the Preparation and Correspondence


Where a letter or endorsement requires more than one (1) sheet,
the page number should be indicated at the top of the page.
Enclosures to correspondence should be indicated/listed on the
lower left-hand corner of the page.
The use of the first and second persons when reference is made to
the writer and to the recipient should be avoided.
The content of a communication should be limited to only one (1)
subject.
A higher authority should be addressed as Sir or
Madam
In addressing one of the equal rank or a subordinate, the
less formal salutation of Dear Sir and Dear Madam may
be used.
The complimentary close of formal official letters should be
Very truly yours
Envelopes of official correspondence should be plainly addressed
and should identify the sender.
In official correspondence, the name of the office should be used
not the name of the official unless expressly necessary for
identification purposes.

In writing a memorandum, use To if it is addressed to an


employee of a lower rank.
In writing a memorandum, use For if it is addressed to an
employee of a higher rank.
In making an endorsement, use Respectfully forwarded to
an office of higher rank.
In making an endorsement, use Respectfully transmitted
to an office of equal rank.
In making an endorsement, use Respectfully referred to a
subordinate office.
15.

Under-endorsement system
This means that an endorsement maybe written on the space following
the conclusion of a letter or preceding endorsement, or it may
commence on a new set of paper.

16.

Contents Noted
It is written, indicated and signed by the sender where no new
significant information or opinion is given. Such action should not
go beyond the fifth endorsement.

17.

Note on Signing Protocol


Except when required by law or regulation, and as may be
expedient, any written action or decision must have no more
than three (3) initials or signature.

CHAPTER VI: Administrative Functions, Policies and


Procedures

Terms, Notations and Important Concepts

1. Procurement
It is synonymous to purchase or the act of buying supplies, materials
and equipment essential for government operations.
2. Procurement Planning
It is the first step in the procurement process.
3. Notes on the APP
It is known as the Annual Procurement Program.
It is referred to the itemized list prepared by the head of
agency showing the kind, estimated quantity, estimated
cost, description of supplies together with the balance on
hand, if any.
It is prepared and submitted to the department of Budget and
Management as part of the work and financial plan on or before the
end of November.
4. Public Bidding
It is the method of procurement whereby the office issues Invitation
to Bid to prospective suppliers of materials, equipment and services.
5. Executive Order No. 301, Section 1
It says that, no contract for public services or for furnishing supplies,
materials and equipment to the government or any of its agencies
shall be renewed or entered into without public bidding unless
otherwise with the stipulated exception.
6. Emergency Purchase
This is done through the direct requisition or orders through canvass of
prices of at least three (3) bonafide dealers which is resorted to the
exceptional urgent or absolutely indispensable to prevent immediate
danger to or loss of life/property or needed for the project or activity,
which cannot be delayed without causing detriment to public service.
7. Direct contracting (single source procurement) and direct purchase
It does not require elaborate bidding documents.
The selected
manufacturer/supplier/distributor is simply asked to submit a price
quotation together with the conditions of sale.

8. Procurement Service
It is now under the DBM with the abolition of the General
services Administration under Executive Order No. 285, dated
July 27, 1987.
9. Executive Order 359 (dated June 2, 1989)
It prescribes the guidelines and procedures in the implementation of
Executive Order 285 in the operation of the procurement system
common-used office supplies, materials and equipment.
10.Notes on the Prohibitions (under the Manual of Procurement COAPTTF)
Entering into a contract without appropriation.
Splitting of requisition
Personal use of property for the furtherance of private interest.
Irregular, unnecessary, excessive, extravagant and unconscionable
expenditures or uses of funds or property shall be prevented.
Irregular Expenditures are incurred if established rules,
regulations, procedural
guidelines, principles or practices that have
gained recognition of law are not observed.
Unnecessary Expenditures- are those which could not passed
the test of
prudence or diligence of a good father of a
family, thereby denoting non-responsiveness
to the exigencies of the service.
Excessive expenditures are expenses incurred at an
immoderate quantity
and exorbitant price.
11.

Property Custodianship
This refers to the guardianship of government property by the
accountable person. It includes the receipt of supplies, materials and
equipment, the safekeeping, issuance, repair and maintenance of
equipment. It also includes the accountability, responsibility and
liability of accountable officers arising from loss, misuse, damage, or
deterioration of government property due to fault or negligence in
safekeeping thereof.

12.

General Form No. 57 (A)


It is a form accomplished immediately after appointment/designation
of the supply officer which request for application, increase, and
decrease, reduce, cancel or transfer of a bond duly signed by the head
of agency.

13.

Storage
It refers to the scientific and economical receipt, warehousing and
issue of materials for their best safekeeping and rapid availability.

14.Requisition and Issue Voucher (RIV)


This contains, among other things, the quantity description, kind of
materials needed, the purpose, the signature of the requisitioning
officer and the authorized approving official concerned.
15.

Memorandum Receipt (MR)


This is prepared to cover the transfer of semi-expendable, nonexpendable supplies or property from the head of the department or
office for the re-issue to the end-user.

16.

Physical Inventory of Property


It is an indispensable procedure for checking the integrity of property
and custodianship.

17.

Disposal
It is traditionally refers to the sale or destruction of assets and
property, which are unserviceable and are no longer needed in its
operation.

18.

General Form 17-A


This form is used in the disposal and condemnation of unserviceable
equipment, building and other physical structures including supplies in
stock accounts.

19.

General Form 64-A (Report of Waste Materials)


This form covers damaged equipment spare parts. It is used for the
disposal of waste materials which result from the consumption or
utilization of expendable materials, and covers damaged equipment
parts, empty containers and remnants salvaged from destroyed or
damaged fixed assets.

20.

Barter
It is a modified form of transfer of property wherein an agency
transfers property to another government agency in exchange for
another piece of property.

21.

Public Bidding
It may be done through the sealed
circumstances warrant by viva voce.

public

bidding

or

when

22.

Negotiated sale
It is resorted as a consequence of failed public bidding.

23.

Notes on Condemnation and Demolition of School Buildings


A school building which has become unsuitable, dilapidated and
whose repair will cost 50% or more than the cost of the new
building to replace it, should be recommended for condemnation or
demolition.
Provisions:
The school head reports the unserviceable building to be
condemned by accomplishing General Form No. 17-(A) in seven
(7) copies and submitting it to the SDS.
The SDS sends a team to check and verify the condition of the
building. The team shall be composed of the representatives of the
Superintendent, City or Municipal Engineer and the COA as witness.
After checking and verification, the team submits to the SDS its
findings and recommendation/s.
Authority to demolish shall be served by the school official
concerned to the office of the City/Municipal engineer before
undertaking the demolition.
The demolition work shall be witness by the team who shall submit
a report thereon.
Usable materials from the demolished buildings shall be sold
through public auction if it is not requested by the school for
retention to be used specifically for the improvement of existing
school structure like fences, nurseries, covered walk and the like.

24.

Notes on Disposal Committee


Executive Order No. 3309 dated March 8, 1996 reconstituted the
Committee on Disposal
as provided under E.O. No. 888.
Chairman A senior official with functions not lower than the level
of an assistant Secretary for a Department and Director for a
bureau/agency or Department manager for GOCC.
Member Head of the Departments administrative services or
head of the agencys Administrative Division.
Member Head of the Property Unit (M.O. No. 20, s. 1983)

25.

Notes on Disciplining Authority


Authority to exercise ultimate power to investigate the offending
officer and employee and impose the corresponding penalty for the
offense committed is vested only on one officer in an office referred
to in the Civil Service Decree of the Philippines as the discipline

authority and the power vested in him/her is known as


disciplinary jurisdiction. It has the final authority to pass upon
the removal, separation, and suspension of said officers and
employees.
The appointing authority has been given the concurrent disciplinary
jurisdiction over his/her subordinate officers and employees. (R.A.
No 6040 in August, 1969, amending R.A. No. 2260,
otherwise known as the Civil Service Law).
On October 6, 1975, R.A. No. 6040 was further amended by
the Presidential Decree No. 807, otherwise known as the
Civil Service Decree of the Philippines.
Republic Act No. 6040, Section 37 provides that, an
investigation may be entrusted to the Regional Directors or similar
officials who shall make necessary report and recommendations to
the head of office or department.
The power to discipline is an inherent right and duty in every
organization for without it, the very aims and purpose for which it
was organized cannot be truly achieved. And in the exercise of this
power, the administrators find themselves bound by restrictive
legislation.

26.Notes on Kinds of Discipline


Positive discipline
- It is viewed from the standpoint of the individual proceeds from
within and to a large extent is habitual reaction to established
values, customs, traditions, and regulations.
- It tends to promote emotional satisfaction, or in other words,
satisfies, drives.
Negative discipline
- It involves force or some outward influence in its extreme form,
proceeds on the theory that compliance is secured by the use of
punishment or by fear of penalties
- It is referred also as disciplinary action.
- It is referred to as the administrative steps taken to correct
employees misbehaviors related to job performance.
27.

Notes on the Usual Forms of Punishments


Warning or reprimand
It is the least severe penalty and in the majority of instance a
reprimand may proved sufficient.
Reassignment
A second mild form of punishment wherein frequently resorted
to in the case of field workers and others who can be moved
without disrupting the service concerned.
Demerits or reduction

A penalty which results from the performance rating of the


employee maybe severe since it may seriously retard his progress
toward a better position. In most cases, any breach of duty is
recorded of the employee and taken into consideration at the time
of possible promotion.
Suspension
This is without pay and is considered severe since the employee
does not report to work for a time and does not receive the usual
pay.
Demotion
It is with a reduction of pay and the employee who suffers from
it is subjected to a continuing penalty since his monthly earnings
are permanently less than before action was taken. In addition, the
stigma is greater than the new duties to which he is assigned may
be less agreeable. It is used with caution, as it invariably results in
breaking the spirit and lowering the morale of the employee.
Dismissal
It is the most extreme penalty. It results not only in loss
of income and status but also in the loss of other privileges.
28.
Presidential Decree No. 807, Article 9,
Section 36(a)
It provides that, no officer or employee in the Civil Service
shall be suspended or
dismissed except for cause as provided by law and after due
process.
29.

Notes on the DECS Rules and Procedure


DECS Rules and Procedure shall address the urgent need to
rationalize and systematize the conduct of the proceedings to
expedite the resolution of complaints and grievances involving
officials and employees of the DECS.
DECS Rules and Procedure shall liberally be construed in order to
affect an expeditious and just settlement disputes.
Administrative investigation shall be conducted without necessarily
adhering to the technical rules of procedure applicable to judicial
proceedings.

30.

Grievance
Shall refer to expressed dissatisfactions that arise from the working
conditions,
relationships or status among co-workers that are believed to be wrong,
unfair, ignored, or dropped without due consideration.

31.

Grievance Procedure

Shall refer to the a workable procedure for determining or providing the


best way to
remedy the specific cause or causes of the grievance.
NOTES:

When the dissatisfaction calls for disciplinary action, it shall not be


considered as
grievance. It shall be brought as an administrative disciplinary
case in accordance
with DECS Manual 2000 Section 3.

The Grievance Committee shall render its decision within


five (5) days from receipt of the grievance in writing. The
decision shall be in writing and shall contain all relevant facts and
circumstances as well as the law or rule that was applied.

32.

Notes on Proper Subjects/Objects of Grievances


Unsatisfactory working conditions
Improper, tedious or laborious work assignments
Faulty tools or equipment
Unsatisfactory personnel and/or work processes
Improper placement and selection of personnel
Improper appreciation of the factors relative to lay-offs, promotions,
salary increases and transfers.
Arbitrary exercise of discretion
Interpersonal relationships
Policies, practices and procedures which affect employees
Any and all matters giving rise to employee dissatisfaction

33.

Notes on Administrative Disciplinary Cases


Administrative disciplinary case is one wherein an official or
employee of the government is prosecuted from an act or omission
punishable as a non-penal offense as provided for in the Civil
Service Law, Administrative Code, and other laws pertaining to
public officers and civil service employee. Non-penal offenses
are also known as administrative offenses.
Administrative case may be commenced either by the Disciplining
Authority of the DECS with a motu propio complaint or by any
other person with an ordinary complaint filed with the Disciplining
Authority.
The Disciplining Authority in the DECS shall be the
Secretary.
Regional Directors shall also act as the
Disciplining Authority in their respective regions.
The
President is the Disciplining Authority for presidential
appointees. The Secretary is duly authorized to discipline

presidential
appointees
confirmation.
34.

subject

to

the

Presidents

Notes on Ordinary Complaint


An ordinary complaint shall be in writing, under oath and shall be
written in a clear, simple, concise language and in systematic
manner as to apprise the civil servant concerned of the nature and
cause of the accusation against him or her and to enable him or her
to prepare his or her defense and answer.
An ordinary complaint shall have the following contents;
- The full name/s and address/es of the complainant/s.
- The full name/s and address/es of the respondent/s, as well as
his/her position/s and office of employment.
- A narration of the relevant and material facts which shows the
acts or omissions allegedly committed by the civil servant.
- A statement that no other administrative action or complaint
against the same party involving the same acts or omissions and
issues has been filed before another agency or administrative
tribunal.

35.

Prima facie
It exists when there is a sufficient ground to engender a well-founded
belief that an administrative offense has been committed and that the
respondent is probably guilty thereof and should be made subject of a formal
charge.
NOTE: If the complaint is dismissed due to lack of prima facie case, the
complainant may file a petition for review with the Secretary within fifteen
(15) days from the receipt of the order of dismissal. The resolution of the
Secretary on the petition shall be final.

36.

Preliminary Investigation
It is an inquiry or proceeding whereby the complainant and the
respondent are given the opportunity to submit their affidavits and counteraffidavits, as well as of their witnesses. Failure of the respondent to submit
his or her counter-affidavit shall be construed as a waiver thereof.

37.

Republic Act No. 4670


It is otherwise known as the, Magna Carta for Public School
Teachers.

38.

Order of Preventive Suspension


It is issued by the Disciplining Authority not earlier than the issuance of
the formal charge. The Order shall take effect upon the receipt of the
respondent thereof.

39.

Decision

It means the adjudication by the Disciplining Authority that the


respondent is guilty or not guilty of the administrative offense charged, and
the imposition of the penalty provided for by law on him or her.
NOTE: The Disciplining Authority shall render the decision within thirty
(30) days from
the submission of the report of the formal investigation.
The decision shall be in writing, personally and directly
prepared by the
Disciplining Authority and signed by him or her, and shall
contain clearly and
distinctly a statement of the facts proved or admitted by
the respondent and the
legal basis upon which the decision is based.
40.

Note on Decision of the Regional Director


The decision of the Regional Director shall be final when the penalty
imposed is any of the following;
Reprimand
Suspension without pay for more than five (5) days.
Fine equivalent to not more than five (5) days salary.
NOTE: When the penalty imposed is suspension for a period of
more than five (5) days but not more than six (6) months or fine
equivalent to the salary for a period more than five (5) days, the
decision shall be appealable to the Secretary.

The decision of the Regional Director shall not be final unless confirmed
by the Secretary
when the penalty imposed is any of the following;

Suspension without pay for more than six (6) months.


Demotion
Forced resignation
Dismissal
The decision of the Secretary shall be final and unappealable when the
penalty imposed is any of the following;

41.

Suspension for not more than thirty (30) days.


Fine in an amount not exceeding the salary for thirty (30) days.

Notes on Motion for Reconsideration


The filing of a motion for reconsideration shall suspend the reglementary
period for an

Administrative Appeal. In case that the said motion is denied, the


respondent shall have
the remainder of the period for an Administrative Appeal, reckoned from
the receipt of
the Resolution of Denial.
NOTE: The motion for reconsideration shall be based only on any of the
following;
New evidence has been discovered which materially affects
the decision rendered.
The decision is not supported by the evidence on record.
Errors of law or irregularities have been committed
prejudicial to the interest of the movant.
42.

Notes on Administrative Appeal


Only the respondent has the personality to appeal a decision.
An appeal made by any other person shall be dismissed.
Decisions rendered by the Regional Director shall be appealed to
the Secretary.
Decisions rendered by the Secretary shall be appealed to the Civil
Service Commission

43.

Notes on Judicial Review


A final judgment or order by the Civil Service Commission may be
appealed to the Court of Appeals by a verified petition for review
fifteen (15) days from notice of the said final order or judgment.
The proceedings shall be governed by the Rules of Court.
The decision of the Civil Service Commission shall continue to be
executor unless a temporary restraining order or a writ of injunction
is issued by the Court of Appeals.
A final judgment or order by the Court of Appeals may be elevated
to the Supreme Court through a petition of certiorari in accordance
with the Rules of Court.

CHAPTER VII: Human Resource Management and


Development Policies
Terms, Notations and Important Concepts
1. Notes on the Coverage of the Civil Service
There are two general categories of service in the government as
provided for in Section 6, Chapter 2, Book V, Executive Order
292. These are the career service and non-career service.
Career Service it is based on merit and fitness determined as far
as the practical competitive examinations, as based on highly
technical qualifications.
Positions in the career service are grouped into First Level
Positions, Second Level Positions and Third Level Positions.
First Level Positions it includes clerical, trades, crafts, and
custodial positions, entrance to which requires less than four (4)
years of college work. The nature of work is sub-professional
or non-supervisory.
Second Level Positions it includes professional, technical, and
scientific positions which involve professional, technical and
scientific work in non-supervisory or supervisory capacity and
requires at least four (4) years of college work.
Third Level Positions - it covers those in the career Executive
Service which include ; undersecretary, assistant secretary, bureau
director, assistant regional director, chief of department service,
schools division superintendent, assistant schools division
superintendent and other officials of equivalent rank.

Non-career Service it includes the department secretaries


and their personal and confidential staffs, contractual
personnel, emergency and seasonal personnel.

2. Notes on Recruitment and Selection


Recruitment - it is the process of searching for, and identifying job
candidates in sufficient quantity and quality to meet current and
future organization needs.
If covered by Republic Act 7041, the vacant position shall be
posted in three (3) conspicuous places in the offices for a
period of ten (10) days. Vacant positions shall not be filled-up ten
(10) working days have lapsed from the time of publication.
In case of chain promotion, anticipated vacancies may be
published
simultaneously
with
the
existing
vacant
position(s).
In case of renewal of appointments, publications may be done prior
to its expiration.
When the position is in the first level of the career services
becomes vacant, selection is department-wide.
When the positions in the career service become vacant,
employees, whether incumbents of next-in-rank positions or not,
who meet the minimum position requirement may apply and be
considered for promotion/appointment. Qualified next in-rank
employees in the office where the vacancy exists are automatically
included in the ranking.
When the position is in the second level of the career
service becomes vacant, selection is government-wide.
3. Notes on the Comparative Degree of Competence used
Performance this is based on the last performance rating. To
qualify for promotion, performance ratings should at least be Very
satisfactory.
Outstanding Accomplishment includes accomplishments
worthy of special commendations.
Relevant Experience and Specialized Trainings this consists
of the performance of duties/functions relevant to the next higher
position over a period expressed in years with every year given a
point but not to exceed five (5) points equivalent to five (5) years.
Education and Training education refers to the educational
background, trainings refers to the completion/attendance of
trainings/programs/seminars/conferences.
Such education and
training should be relevant to the duties of the position to be filled.
Physical Characteristics and Personality Traits these refer to
the physical fitness, attitudes and personality traits of the

applicant/candidate which have a bearing on the position to be


filled.
Potential this takes into the account the applicants/candidates
capacity to perform the duties and assume the responsibility of the
higher and more responsible positions.

4. Notes on Instruments/Tools Used


Merit Promotion Plan it was issued through DECS Order No.
8, s. 1993 which provides guidelines, policies and procedures for
recruitment, selection and appointment.
System of ranking Positions it was issued through DECS
Order No. 54, s. 1993 which includes alignment of positions into
their hierarchical order in function and grade allocation and sets of
criteria and procedures in ranking of applicants/candidates.
Qualifications Standards Manual it contains the minimum
requirements set for each position expressed in terms of education,
training and experience, and civil service eligibility. CSC QSM of
1997 for common positions is used and DECS QSM of 1995 is
used for unique DECS positions.
Performance Appraisal System (DECS Order No. 101, s.
1990)
5. Notes on Documents Required of the Applicant/Candidate for
Ranking
Personal Data Sheet (Civil Service Form 212)
Certified true copies of the following;
Transcript of Records
CSC Report of Ratings
Certificate of completion of attendance in
conference/training
program/seminar/workshop
Certificate of scholarship enjoyed/awards
received
Complete service records
Latest performance rating
Forms used in evaluation/ranking
Evaluation Form Nos. II and III (DECS Order
No. 54, s. 1993)
6. Notes on Common Requirements for Regular Appointments
Form The appointment in triplicate copies shall be in the
prescribed CS Form 33(Revised 1998) for the regular
employees or the Plantilla Form 001 for casual employees.
Original copies shall not be filled out using photocopied forms.

Signature of the appointing authority- The original copy of the


appointment must be signed and at least the succeeding two (2)
copies initialed by the appointing authority.
Position title The position title shall conform to the approved
Position allocation List. The salary grade shall be indicated after the
position title.
Employment status The employment status shall be indicated
on the space provided thereof.
Date of signing It is the date of the issuance of the appointment,
shall be indicated below the signature or the initial of the
appointing authority.
Personal Data Sheet (Civil Service Form 212 (Revised 1998)

7. Notes on Employment Status in General


Permanent Appointment It is issued to a person who meets all
the minimum qualification requirements of the position to which he
is being appointed including the appropriate eligibility.
Temporary Appointment It is issued to a person who, except for
the appropriate eligibility, meets all other requirements the
education, experience, and training requirements for the position to
which he is being appointed.
Substitute Appointment It is issued when the regular
incumbent of a position is temporarily unable to perform the duties
of his position, as when he is on approved leave of
absence/suspension/scholarship grants/secondment. It is issued
only if the leave of absence of the incumbent is at least three (3)
months, except in the case of the teachers.
Coterminous Appointment It is issued to a person whose
entrance and continuity in the service is based on the trust and
confidence of the appointing authority or head of unit or coexistential with the incumbent; or limited by the duration of the
projects; or co-existent with the period for which an agency or office
was created.
Contractual Appointment It is issued to a person who shall
undertake a specific work or a job for a limited period not to exceed
one (1) year. The inclusive period shall be indicated on the
appointment for purposes of crediting services.
Casual Appointment- It is issued only for essential and necessary
services where there are not enough regular staffs to meet the
demands of the service.
8. Notes on the Employment Status of Teachers
Regular Permanent It is issued to a teacher who meets all the
requirements of the position.

Provisional It is issued to a teacher who meets all the


requirements of the position except of the eligibility.
Substitute It is issued to a teacher when the regular incumbent
is temporarily unable to perform the duties of the position.

9. Notes on Nature of Appointment


Original It refers to the initial entry into the career and noncareer service. However, for those in the career service, the first
six (6) months of service following an original appointment
shall be probationary in nature and the appointee shall
undergo a thorough character investigation. A probationer
may be dropped from the service for unsatisfactory conduct or want
of capacity anytime before the expiration of the probationary
period. Such action is appealable to the Civil Service Commission.
Promotion It is the advancement of the employee from one
position to another with an increase in duties and responsibilities
and usually accompanied by an increase in salary.
Transfer It is the movement of employee from one position to
another which is of equivalent rank, level or salary without the
break in service.
- The transfer may be from one department or agency to another
or from one organizational unit to another in the same
department or agency. Any movement from non-career to the
career service shall not be considered a transfer.
- An employee who seeks to transfer to another office shall first
secure permission from the head of the department or agency
where he is employed stating the effective date of his transfer.
If the request of transfer is not granted by the head of office
where is employed, it shall be deemed approve after thirty (30)
days from the date of notice to the agency head.
- If the employee fails to transfer on the specified date, he
shall be considered resigned and his reemployment shall
be at the discretion of the head of office. A transfer is
effective on the day following the last day of service of the
employee in his former office.
Reemployment It is reappointment of a person who has been
previously appointed to a position in the career or non-career
service and was separated therefrom as a result of reduction in
force, reorganization, retirement, voluntary resignation, nondisciplinary actions such as dropping from the rolls and other
modes of separation. Reemployment presupposes the gap in the
service. No prior authority shall be required for the reemployment
of a person who has been previously retired and who has not
reached the compulsory retirement age of 65.

10.

Reappointment It is the re-issuance of an appointment during


reorganization, devolution, salary standardization, re-nationalization
or similar events. Reemployment presupposes the gap in the
service.
Reinstatement It is the issuance of an appointment to a person
who has been previously appointed to a position in the career
service and who has through no delinquency or misconduct, been
separated therefrom or to one who has been exonerated of the
administrative charges unless the decision exonerating him
specifies restoration to his previous station. An employee who has
been exonerated or who has been illegally terminated is deemed
not to have left the service.
Renewal It refers to the subsequent appointment issued upon the
expiration of the contractual/casual personnel or temporary
appointment, if qualified eligible is not actually available as certified
by the Civil Service Regional Director or Field Officer. Renewal
presupposes no gap in the service.

Notes on Change of Status


Temporary to Permanent It is issued to a temporary employee
when he acquires the appropriate eligibility or becomes fully
qualified for the position to which he is appointed.
Provisional to regular (permanent) It is issued when a
provisional teacher qualifies and is registered as a professional
teacher.
Demotion It is the movement of an employee from one position
to another with reduction in salary and is not disciplinary in nature.
In case a demotion involves reduction in salary and is nondisciplinary, a written consent shall be secured from the demoted
employee.

11.

Upgrading Reclassification
It refers to the change in position title with the corresponding increase in
salary grade.
This requires an issuance of appointment.

12.

Notes on Other Personnel Movements


Reassignment It is the movement of an employee from one
organizational unit to another in the same department or agency
which does not involve a reduction in rank, status or salary.
Detail It is the temporary movement of an employee from one
department or agency to another office or agency and does not
involve a reduction in rank, status or salary. The detailed employee
receives his salary from his mother unit or agency. Detail shall be

allowed only for a maximum period of one (1) year in the


case of the employees occupying professional, technical or
scientific. Detail beyond one (1) year may be allowed provided it
is with consent of the detailed employee.
Secondment - It is the movement of an employee from one
department or agency to another which is temporary in nature
which may either involve increase in compensation and benefits.
Acceptance thereof is voluntary on the part of the employee.
NOTE: Renewal of (temporary) appointments require prior
publication under Republic Act 7041

13.

Job Rotation
It is the sequential or reciprocal movement of an employee from one
office to another or from one division to another within the same agency as a
means of developing and enhancing the potentials of people in an
organization by exposing them to other work functions in the organization.

14.

Designation
It is merely an imposition of additional duties to be performed by a
public official with corresponding title, or position which is temporary and can
be terminated anytime at the pleasure of the appointing authority.

15.

Notes on Modes of Separation


Resignation It is the relinquishing of ones position from an
agency or department.
Dropping from the Rolls It is where officers and employees who
are either habitually absent or have unsatisfactory or poor
performance or have shown to be physically and mentally unfit to
perform their duties may be dropped from the rolls.
NOTE:
An official or employee who is given two (2) consecutive
unsatisfactory ratings may be dropped from the rolls after
due notice.
An officer who is continuously absent for more than one (1) year by
reason of illness may be declared physically unfit to perform his
duties and the head of the office in the exercise of his sound
judgment may consequently dropped him from the rolls.
An officer or employee who is intermittently absent by reason of
illness for at least twenty (20) working days during a 24-month
period may also be declared unfit by the head of office.
An officer or employee who is behaving abnormally for an extended
period which manifests continuing mental disorder and incapacity
to work as reported by his co-workers or immediate superior and

confirmed by the head of office, may likewise be dropped from the


rolls.
16.

Republic Act No. 1080


It provides that the names of those who passed the bar or board of
examinations shall be
automatically entered in the corresponding register of eligibles.

17.

Presidential Decree 907


It provides automatic eligibility to those who are honor graduates subject
to the
provisions of this Act as amended.

18.

Republic Act No. 7836


It is otherwise known as the Philippine Professionalization of
Teachers Act of 1994.
It provides that no person shall practice or offer to practice the teaching
profession in the Philippines without a valid certificate of registration
and a valid professional license from the PRC.

19.

Notes on Professional Growth


All regions and divisions shall set aside five (5) percent of MOOE
budget for HRD trainings to assure the planning of realistic
results-oriented and relevant training proposals.
Induction Program It refers to the program for new entrants in
government to develop their pride, sense of belonging and
commitment to the public service.
Orientation Program It refers to the activities and courses
designed to inform new employees about agency/government
programs, thrusts and operations, as well as on their duties and
responsibilities as well as the benefits and privileges.
Reorientation It refers to courses designed to introduce new
duties and responsibilities, new policies and programs to employees
who have been in the service for quite some time.
Professional/technical/scientific Program It refers to the
substantive programs in specific professional/technical/scientific
areas for enhancement of skills and knowledge of second level
personnel in the career service.
Employee Development Program It refers to the courses
aimed at maintaining a high level of competence on basic
workplace skills among employees at the first level in the career
service.
Middle-management Development Program It refers to a set
or series of planned human resource interventions and training
courses designed to provide division chiefs and other officials

comparable rank with management and administrative skills and to


prepare them for greater responsibilities.
Values Development Program It refers to courses which are
designed and harness to public service values of participants to be
effective government service.
Executive Development Program It refers to activities and
experiences, and continuing education in tended to enhance the
managerial skills of government officials or executives who belong
to the third level.
Career Pathing Program It is a set of professional activities on
the skills and capabilities of an employee to enhance and maximize
his professional growth and promotion in the service.

20.
Notes on Employees Welfare, Benefits, Incentives, Recognitions
and Awards
In general, appointive officials up to the level of heads of
executive
departments,
heads
of
departments,
undersecretaries and employees of the government
whether permanent, temporary or casual who render work
during the prescribed office hours, shall be entitled with 15
days vacation and 15 days sick leave annually with full pay
exclusive of Saturdays, Sundays and public holidays, without
limitation as to the number of days of vacation and sick leave they
may accumulate.
Employees rendering services on part-time basis are entitled to
vacation and sick leave benefits proportionate to the number of
work hours rendered. A part-time employee who renders four
(4) hours of work, five (5) days a week or a total of 20 hours
a weeks, is entitled to 7.5 days vacation and 7.5 days of
sick leave annually with full pay.
Married women in the government service who have
rendered an aggregate of two (2) or more years of service
shall, in addition to the vacation and sick leave granted
them, be entitled to maternity leave of sixty (60) calendar
days with full pay.
Maternity leave of those who have rendered one (1) year or
more but less than two (2) years of service shall be
computed in proportion to their length of service, provided,
that those who have served for less than one (1) year shall
be entitled to 60-days leave with half pay.
The enjoyment of maternity leave cannot be deferred, it should be
availed either before or after the actual period of delivery in a
continuous and uninterrupted manner, not exceeding 60 calendar
days.

Employees who render less than two (2) years of service


may only receive full pay for a number of days based on the
ratio of 60 days to two (2) years of service.
A married woman employee is entitled to maternity leave of
absence with pay even if she has a pending administrative case.
Married women who are contractual employees whether or not
receiving 20% premium on their salary, shall be entitled to
maternity leave benefits like the regular employees, in accordance
with the provisions of Section 18, Rule XVI, CSC-MC No. 41, s.
1998.
Every married male employee is entitled to paternity leave
of seven (7) working days, for the first four (4) deliveries of
his legitimate spouse.
Legitimate spouse refers to a woman validly entered a contract
of marriage with male government employee availing the paternity
leave benefits under the Law.
Married male employees with more than one (1) legal
spouse shall be entitled to avail of paternity leave for an
absolute maximum of four (4) deliveries regardless of
whichever spouse gives birth.
The first of the four (4) deliveries shall be reckoned from
the effectivity of the Paternity Leave Act on July 15, 1996.
Paternity leave of seven (7) days shall be non-cumulative and
strictly non-convertible to cash.
Officials and employees, except teachers and those covered
by special leave laws, are granted the following leave privileges
subject to the conditions hereunder stated;
- Funeral/mourning leave
- Graduation leave
- Enrolment leave
- Wedding/anniversary leave
- Birthday leave
- Hospitalization leave
- Accident leave
- Relocation leave
- Government transaction leave
- Calamity leave
That the official/employee may be granted a maximum of
three (3) days within a calendar year of any or combination
of special leave privileges of his choice which he could opt
to avail of.
That the official/employee shall submit the application for the said
special leave privileges at least one (1) week prior to its availment
except in emergency cases.

Officials and employees in the career and non-career service


whether permanent, temporary, casual or coterminous, who
have accumulated fifteen (15) days are allowed to monetize
a minimum of ten (10 ) days; provided that at least five (5)
days is retained after monetization and provided that a
maximum of thirty (30) days may be monetized in a given
year.
The mandatory annual five (5)-day vacation leave shall be forfeited
if not taken during the year.
Terminal leave is applied for by an official or an employee who
intends to sever his connection with his employer.
Teachers who have at least seven (7) years of continuous
service are entitled to study leave of absence with pay not
exceeding one (1) school year subject to approval of the
head of office.
An indefinite sick leave of absence shall be granted to teachers
when the nature of the illness demands a long treatment that will
exceed one (1) year at the least.
Teachers vacation service credits refer to the leave credits
earned during summer or Christmas vacation, as authorized by
proper authority.
The study leave is a time off from work not exceeding (6) months
with pay for the purpose of assisting qualified officials and
employees to prepare for their bar/board examinations or complete
their masteral degree.
All applications for sick leave of absence for one (1) full day
or more shall be made on the prescribed form and shall be
filed immediately upon employees return from such leave.
Notice of absence, however, should be sent to the immediate
supervisor and/or to the agency head.
Application for sick leave in excess of five (5) successive
days shall be accompanied by a proper medical certificate.
Absence on a regular day for which suspension of work is
announced. Where an official or an employee fails to report
to work on a regular day for which suspension of work is
declared after the start of the regular working hours, he
shall not be considered absent for the whole day. Instead, he
shall only be deducted leave credits or the amount corresponding
to the time when official working hours start up to the time of
suspension of work is announced.
The official/employee who has reached the compulsory
retirement age of sixty (60) but whose service has been
extended by the Commission for another six (6) months, no
longer earns leave credits.

An official or employee with pending administrative case/s


is not barred from enjoying leave privileges.
Teachers exposed to hardship to the place of worked determined
by the Secretary of Education shall be compensated hardship
allowance equivalent to at least 25% of their monthly salary (R.A.
4670, Section 19 Magna Carta for Public School Teachers)
Teachers assigned to places declared by the President as calamity
areas shall be granted the equivalent of five (5) days additional
salary per month but payable only for the duration of the
calamity period (R.A. 5447 The Special Education Fund
Act).

Teachers exposed to hardship or extreme difficulty in the place of


work and teachers assigned to handle multi-grade classes as
determined by the Secretary of DECS shall be compensated special
hardship allowance equivalent to at least 25% of the basic pay.

Hazard Duty Pay This refers to the compensation premium or


allowance paid to officials and employees actually assigned or
stationed in a work area which exposes them to great danger,
occupational risks, or perils in life.

Productivity Incentive Benefits It shallbe based on the


individual personnel productivity and performance as evaluated and
determined by the heads of the respective offices/agencies in
accordance with the policies and standards set by the Civil Service
Commission.

Cash Allowance to Teachers It is provided for the teachers for


the purchase of the chalk, erasers, forms, and other classroom
supplies directly used shall be paid only to classroom teachers.

Year-end Bonus and Cash Gift- All government personnel,


whether appointed or elective under regular, temporary or casual
status and contractual personnel whose employment is in the
nature of the regular employee, who are still in the service as
of October 31 each year, are granted with this incentive.

Automatic Annuity Monthly pension is paid guaranteed for five


(5) years from the date of retirement. After the five (5) year period,

payment of the monthly annuity continues if the retiree is still


living.

Five-Year Lump Sum This is available only to those who are at


least sixty-three (63) years of age or over on the date of retirement.
After five (5) years, if still living, retiree is paid monthly annuity for
life.

Initial Three-Year Lump Sum This is available to those who are


at least sixty (60) years of age on the date of retirement. The
subsequent two-year lump sum is paid to the retiree on his 63 rd
birthday. . After five (5) years, if still living, retiree is paid monthly
annuity for life.

Salary Adjustment It is based on approved ERF of Teachers


Appropriation provided annually in General Appropriations Act
(GAA).

Step Increment It shall be granted to all deserving officials and


employees based on merit and length of service. Appropriations
provided annually in the General Appropriations Act (GAA).

DECS Provident Fund It aims to provide DECS official and


employees benefits and loans for emergency needs, and that of
their immediate dependents and that of their children, for their
hospitalization, and that of their immediate dependents, and for
other similar purposes to be determined by the Board of Trustees.

DECS Shelter Program It aims to provide affordable and


decent housing to employees through coordination with
government housing and financing institutions and private
subdivision developers.

Automatic Upgrading of Positions for Eligible Public School


Teachers through the ERFs Scheme This is the automatic
position upgrading granted to Teacher I who have rendered twenty
(20) years or more with satisfactory teaching service without the
need for filing an application for ERF upgrading.

CHAPTER VIII: Educational Facilities


Terms, Notations and Important Concepts
1. Notes on the Minimum Size of the School sites
Non-central school with one (1) or two (2) classes only and no grade
IV 0.5 hectare
Central school with six (6) classes and non-central school with three
to four (3-4) classes 1.0 hectare
Schools with seven to nine (7-9) classes 2.0 hectares
Schools with seven to twelve (7-12) classes 3.0 hectares
Schools with more than twelve (12) classes 4.0 hectares
NOTE: In cases where there is difficulty in meeting the above
standards, the following alternatives are allowed.
FOR RURAL AREAS
Central school with six (6) classes and non-central school with three
to four (3-4) classes 0.5 hectare
Schools with seven to twelve (7-12) classes 1.5 hectares
Schools with more than twelve (12) classes 2.0 hectares
FOR URBAN AREAS
Central school with six (6) classes and non-central school with six to
ten (6-10) classes 0.5 hectare
Schools with seven to twenty (7-20) classes 0.75 hectares
Schools with more than twenty (20) classes 1.0 hectares
FOR SECONDARY SCHOOLS (URBAN AREAS)

500 students or less


501 students to 1 000 students
1 001 students to 2 000 students
2 001 students to 3 000 students

FOR SECONDARY SCHOOLS (RURAL AREAS)


General/Vocational
4.0 hectares
Agricultural
5.0 hectares
Fishery, add for projects
2.0 hectares fresh-water
fishpond

0.5 hectare
1.0 hectare
2.0 hectares
3.0 hectares

2. Notes on Donation/Usufruct
Simple Donation It is one whereby a person disposes
gratuitously of a piece of land in favor of the municipality, city,
province or the Republic of the Philippines.
Conditional Donation It is one in which imposes condition such
as, that the land should be used only for education. In such
case, the property is reverted to the owner when its use as
stipulated in the donation is changed.
Inter vivos donation It takes effect during the lifetime of the
donor.
Mortis causa donation It is when the donation took effect only
after the donors death. The donations should conform to the
formalities required of a last will.

3. Notes on the External Areas in the School and Other Concerns


The tradition laboratory for agriculture, or what is
traditionally known as the school garden, should be located
on an area based on a minimum standard of 40 square
meters of space per pupil.
The allocation area for playgrounds which are needed for
physical education activities may be determined on the
basis of a minimum standard for six (6) square meters of
space per pupil.
The circulation area consists of the main walk, the footpaths, and
the driveway which are intended to facilitate movement within the
school site.
The mainwalk , which is the primary access from the front
gate to the main building, should at least three (3) meters
wide.

The footpaths, which are the secondary access between the


different zones and buildings within the school site, may be
one (1) or two (2) meters wide.
The standard driveway, which is intended to serve vehicular
traffic inside the school site, should at least three (3)
meters wide.
As a general rule, the top of the pole should be higher than the
building to give the national flag due prominence. A flagpole should
be designed and constructed in a way that is easy to use, and
repair as well as contribute to the effectiveness of the schools
visual zone.
The signboard of the school should be of appropriate length
and width to accommodate the name and location of the
school. The lettering, in simple block, or Roman style,
should be big enough to be easily readable from the street
at a distance of ten (10) to twenty (20) meters from the
school.
In a complete elementary school, there should be a building
for Industrial Arts/Home Economics classes with a minimum
standard area of 2.5 square meters per place, or
approximately one hundred (100) square meters.
The recommended orientation of a school building in the
Philippines is a NORTHWEST WEST to SOUTHEAST EAST
axial direction, taking into consideration of sunlight and the
direction of prevailing breezes.
The main building facing the front gate should be at least
ten (10) meters from the said gate.
The recommended minimum setback of a school from the
street line is five (5) meters to minimize the intrusive
sounds.
The minimum standard for the administrative space is five
(5) square meters per person and an air space requirement
of 12.00 cubic meters per person.
The minimum classroom size should be seven (7) meters
wide by eight (8) meters long, which is considered adequate
for a class of fifty-six (56) pupils. Desks or chairs maybe
arranged in eight (8) rows with seven (7) desks in a row.
Window openings shall at least ten (10) percent of the floor
area of the room, provided that such opening shall not be
less than one (1) square meter.
Toilets and bath should not be less than one-twentieth
(1/20) of the floor area of such rooms, or not less than 240
square millimeters.

The windows shall be located on both of the longer side of the


classrooms, provided with glass, steel, or wood jalousies. The
window openings shall be at least 1.5 meters high, and from
column to column in width.
The ceiling height of the rooms with natural ventilation shall not be
less than 2.70 meters measured from the floor to the ceiling, ceiling
height not less than 2.40 meters.
The ceiling should be a dropped ceiling.
The roof should be a cathedral type.
At least two (2) exit doors are required where the number
of room occupants is over fifty (50) in the case of the
classrooms, conference roomsetc., a door shall not be less
than 2.10 meters high and 900 millimeters wide.
Repair It involves remedial work done on any damage or
deteriorated portion or portions of a building to restore to its
original condition. Prompt attention on repair jobs will cut down
maintenance cost.
Minor repairs involving not more than Php 500 000.00 may
be undertaken by the school head through the school
administration, utilizing the Industrial Art classes teachers
and/or community labor.
Renovation It is applied to old school buildings which have
weathered the years, and remained sturdy, but need some
facelifting to restore to their original condition.
The Physical facilities coordinator shall take charge of the
making the necessary arrangements for the insurance of all
government buildings.
Naming of a school after a living person is prohibited by
Republic Act No. 1059, except where there is a special
provision to name it so, as when so provided in the deed of
donation.
Republic Act 7160, Section 99(d) It is known as the Local
Government Code, provides that the Local Sangguniang
Bayan has the power to change the name of the school
through an ordinance and upon the recommendation of the
School Board. Approval of the Secretary of education is no
longer necessary.
In consideration of the contents of DECS No. 108, s. 1991,
Discouraging the Indiscriminate Renaming of Public
Schools and Colleges, - a rationale for said change stating
public achievement and recognition of the individual apart
from donating the school site should be submitted.

The proper height of the chalkboard from the floor to its top edge is
determined by multiplying the mean standing height of the class by
constant 1.2.
The teacher-school librarian enrolment ratio shall be 500 or
less-one (1) teacher librarian, 501 to 1 000 one (1) full
time librarian and one (1) part-time teacher-librarian, 1 001
to 2 000 one (1) full time librarian and one (1) part time
teacher librarian, and 2 000 and above, additional one (1)
full time librarian for every 1 000 additional enrollees.
A teacher-librarian shall have one (1) teaching load; library
orientation and literature appreciation for pupils from
Kinder to Grade IV, library lessons for Grades V VI, and
how to do research for High Schools.
The library fund is 5 10 percent of the school fund (based
proportionately) as released by the Division office.
The number of books in the classroom library collection may be a
minimum of fifty (50) books and a maximum of one hundred (100)
books, to be replenished from the school library from time to time.
The sharing of the gross income derived from the operation
of the canteen shall be on a 90/100 basis, ninety percent
(90%) for the cooperative and ten percent (10%) as the
share of the school.
4. Notes on Supplementary Materials and Other Concerns
Supplementary Materials these are teachers devices other
than textbooks and Teachers Manuals which aid in the teaching
and/or learning of certain concepts and skills for reinforcement,
enrichment, and mastery.
Print Materials These are either published or unpublished such as
general references and subject area specific reference materials
that aid in the teaching and or learning concepts and skills.
General References These are specific materials which provide
a variety of information on topics of general interest.. These
include encyclopedias, dictionaries, yearbooks, biographical
dictionaries, bibliographies, geographical sources, atlases,
almanacs, serials and periodicals, and directories.
Subject Area References - These are specific materials which
provide information on selected topics which are useful to specific
subject areas. These include books in history, social sciences, skill
books, workbooks, reviewers, and illustrations that deal with
specific topic.
Non-print Materials These are supplementary devices other
than print materials such as video tapes, audio cassette tapes,

films, transparencies, and multimedia learning packages, that aid in


the teaching and or learning of certain concepts and skills.
DECS Instructional Materials Council Secretariat (IMCS) It is
responsible for the evaluation and approval of all instructional
materials, print and non-print used in public schools, while
evaluation of prices on such materials shall be the responsibility of
the Price Committee.
The Special Education Fund ( Republic Act 5447) It was
created to provide additional financial support exclusively for the
public schools.
Adopt a School Program It was established trough Republic
Act 8525 which aims to create multiple partnership with the
business sector, foundations, non-government organizations, and
individuals to team-up with DECS in providing the needed
assistance and service to public schools.
Food and Nutrition Package It shall include feeding a child for
120 days within the school year with foods enrich 300 calories,
vitamins, iodine and iron.
Donors Choice Package It shall cover any kind of support a
donor wishes to give the instant adoption and types of assistance
are articulated in a Memorandum of Understanding (MOU)
between the donor and the school.

CHAPTER IX: BUDGETING, ACCOUNTING and


AUDITING RULES and REGULATIONS
Terms, Notations and Important Concepts
1. Budget Preparation
This
covers
estimation
of
governments
revenues,
the
determination of budget priorities and activities within the
constraints imposed by available revenues and by borrowing limits,
and the translation of approved priorities and activities into
expenditure levels for a budget year.

2. Budget Legislation Authorization


This refers to the enactment of the General Appropriation Bill into
Appropriations Act based on the budget of receipts and
expenditures.
3. Budget Execution
This third phase of the budget process covers the various
operational aspect of budgeting.
4. Simplified Fund Release System (SFRS)
It is a standardized system releasing allotments based on a
predetermined categorization or disaggregation of agency budgets.
It was implemented under the National Budget Circular No.
440, dated January 30, 1995.
5. General Allotment Release Order (GARO)
It is a comprehensive authority issued to all agencies in general, to
incur obligations not exceeding authorized amount during the
specified period for the purpose indicated.
6. Special Allotment Release Order (SARO)
It is a specific authority issued to one (1) or more identified
agencies to incur obligations not exceeding a given amount during
a specified period for the purpose indicated.
7. Notes on Expense Account and Others

Extraordinary And Miscellaneous Expenses (3-18-000)- This account


includes, but shall not be limited to, expenses incurred for or during
meetings , seminars and conference, official entertainment by the
official or through his authorized representative, public relations,
educational, athletic and cultural activities, contributions to civic or
charitable
institutions,
membership
fees
in
government
associations,
membership
fees
in
national
professional
organizations duly accredited
by the Professional Regulation
Commission and/or membership fees in the Integrated Bar of the
Philippines, subscription to professional technical journals and
informative magazines. This account also includes library books and
materials, office equipment and supplies and other similar expenses
that are not supported by the regular budget allocations, provided
that no portion of the amounts authorized thereon shall be used for
the creation of positions, nor for salaries, wages, allowances,
intelligence or confidential expenses.
Confidential and intelligence Expenses (3-19-000) This account
includes the cost of services which are confidential in nature,
rendered by persons who are temporarily employed by authorized
administrative or executive officers to carry on successfully
administrative activities; compensation of informers employed to
detect the whereabouts of criminals or the existence of prohibited
games, which compensation shall not exceed ten per cent (10%) of
the fines imposed upon the convicts; and other expressly
authorized confidential expenses for which appropriations have
been approved specifically for the purpose.
Advertising and Publication Expenses (3-23-000)- This account
includes the cost of advertising and publication of notices in
newspapers and magazines of genereal circulation.
Personal Services (3-01-000) - This account includes the pay
proper, accrued, terminal leave pay, salary adjustment and
standardization; allowances for subsistence, quarters, laundry, cost
of living, per diem compensation and longevity pay; premiums for
social security insurance; overtime pay.
The provision for Personal Economic Relief Allowance (PERA) shall
be in accordance with Budget Circular No. 4, dated June 28,1992, as
amended by Budget Circular No. 4-A, and shall be based only on the
number of filled itemized positions entitled thereto.
The grant of P500 additional compensation shall be in accordance
with the provisions of Administrative Order N0. 53 dated May 17,
1993, and shall be based only on the number of filled itemized
positions entitled thereto.
Fifty per cent (50%) of the Year-End Bonus is given not earlier than
May 15 but not later than May 31 of each year subject to the

implementing rules and regulations issued by the DBM in


accordance with R.A. 6686 as implemented by NCC 66.
The rate of honoraria for resource persons and experts shall not
exceed P250 but shall not be lower than P100 per hour. The total
honoraria shall be computed based on the said rate multiplied by
the projected total number of hours.
The governments counterpart to the Medicare premium
contribution of regular employees shall be computed at P1,200
each member per annum.
The governments counterpart to the contribution of regular
member employees to the Pag-ibig Fund shall be computed P1,200
each member per annum.
The governments contribution to Employees Compensation
Insurance Premium (ECIP) for each regular employee shall be
computed at P450 per annum.
The amount of contribution to GSIS Retirement and Life Insurance
Premiums for the purpose shall be equal to 13% of total salaries of
filled itemized positions.
Travelling Expenses (3-02-000) This account includes
expenses incurred in the movement of persons whether employed
in the government or not, such as transportation, subsistence,
lodging and travel per diems, hire and guides or patrol;
transportation of personnel baggage or household effects; bus,
railroad, airline and steamship fares, tips, transfers, etc., of persons
while travelling abroad; charter of boats, launches, automobiles,
etc., non-commutable transportation allowances, road tolls; parking
fees and all other similar expenses.
Communication Services (3-03-000) This account includes
expenses for communication of message such as telephone,
telegraph, wireless and cable charges and tolls, postage charges,
rent of post office boxes; and telegraph messenger services.
Repair and Maintenance of Government Facilities (3-04-000)
This account includes cost of repairing and maintaining
government facilities such as public buildings, road, bridges,
irrigation systems, river control and sea protection works, artesian
wells, water supply systems, telegraph
lines, radio stations,
wharves and other public structures.
Repair and maintenance of Government Vehicles (3-05-000)
This account includes the cost of repairing and maintaining
government vehicles. Not include herein are spare parts, gasoline
and oil which shall be under Supplies and Materials.
Transportation Services (3-06-000) This account includes the
cost of transportation of things such as commercial transportation
of mail, hauling charges and insurance of items sold by government

equipment of materials from one (1) place to another, including


porterage and storage, if any. Not include in this account is the cost
of transportation of equipment, supplies and materials purchased
for operation which shall be considered as part of the cost of item.
Supplies and Materials (3-07-000) this account includes the
cost of all expendable commodities acquired or ordered for
immediate use in connection with government operations. It also
includes, but is not restricted to items 1) normally consume within
(1) year after being put into use , or 2) converted in the process of
manufacture or construction, having a life expectancy of more than
(1) year but which shall have decrease substantially in value after
being put into use in only one (1) year.
Rents (3-08-000)- this account includes charges for the use of
facilities or equipment belonging to others.
Interests (3-09-000) this account includes charges for the use of
funds belonging to others, such as interest on bonds, loans,
provisional advances, treasury bills, treasury notes, certificates of
indebtedness, and other interest-bearing obligations.
Grants, Subsidies and Contributions (3-10-000) This account
includes all aids and contributions in the form of cash or property
granted to persons, entities or organizations for the purpose of
furthering programs or policies adjudged to be in the interest of the
government.
Awards and Indemnities (3-11-000)- This account includes
indemnities for destruction of property or injury to persons, awards
by courts or by administrative bodies.
Loan Repayment and Sinking Fund Contributions (3-12-000)This account includes payment made either directly or into a
sinking fund established for the retirement of public debt and other
long- term obligations.
Losses/ Depreciation/depletion (3-13-000)- This account includes
losses of current assets due to deterioration of supplies and sales
stock, uncollectible debts and losses of government funds or
property for which relief is granted under Section 73 of P.D. No.
1445 and/or depreciation of fixed assets due to fair wear and tear in
accordance with approved schedule.
Water, illumination and power Services(3-14-000) This
account includes the cost of water and electricity or gas
illumination, consume in government facilities such as office
buildings , shops and grounds, streets, plazas, parks and
monuments. Etc., in connection with government operations and
projects.
Social Security Benefits, Rewards and other Claims (3-15000)- this account includes all claims for social security benefits ,

rewards, compensations and others claims for past services, other


than pensions.
Auditing Services (3-16-000)- this account includes the amount
remitted to the Commission on audit for auditing services rendered
to the agency.
Training and Seminar Expenses (3-17-000) This account
include expenses incurred for participation/attendance of personnel
to training and seminars/ workshops.

Fidelity Bond and Insurance Premiums (3- 24-000)- This


account includes expenses for premiums on fidelity bond of
accountable officials and insurance premiums of government
properties such as, government buildings, equipments, motor,
vehicles, etc.
Other Services (3-29-000)- This account includes the cost of all
other services which are not otherwise classified under other
accounts.
Investment Outlay (4-31-000)- This account includes cost
investments in stock, bonds or other securities of government and
private corporations, associations, or political sub-divisions.
Loans Outlay (4-32-000)- This accounts includes loans and
capital advances made to persons, government and private
corporations revolving funds, associations and political subdivisions.
Livestock and Crops Outlay(4-33-000)- this accounts includes
the costs of investments in breeding animals including their
offspring, animal dispersal program, and fruit or non-fruit bearing
perennial crops.
Land and Land Improvements Outlay(4-34-000)- This account
includes the cost of rights to lands ownership and the permanent

improvements to land such as filling, grading, draining, surveying,


and planting trees.
Buildings and Structures Outlay (4-35-000)- This account
includes the cost of building structures, purchased or constructed
and permanent improvements thereto.
Furniture, Fixture, Equipment and books Outlay (4-36-000)This accounts includes furniture, fixtures and equipments and
books, the cost of which shall not be higher than the minimum
amount prescribed by COA, whose serviceable life is more than one
year and which adds to the assets of the government.
Works animals Outlay (4-37-000)- This accounts includes the
appraised value or other appropriate value of work animal which
add to the assets of the government.
Receipts- Refers to all cash inflow whether actual or constructive
regardless of source or purpose and whether pertaining to the
agency or not. It includes not only income or revenue actually
collected but also trust receipts, fund deposits, anter-fund and interagency transfers and equity contributions received by corporate
agencies(COA Memo 84-411, supra)
Revenue(or its synonym, income) Covers tax and non-tax
items such as those earned or realized from regular operations and
services rendered, government business or proprietory operations,
sales of assets, and grants/aids, whether actually collected in cash
or accrued, resulting in additions to or increases in the net assets of
an entity (COA Memo 84-411, July 26,1984).
Government Funds - Includes public money of every sort and
other resources pertaining to any agency of the government (Sec.
3(2), PD 1445).
Revenue Funds-Comprises all funds derived from the income of
any agency of the government and available for appropriation or
expenditure in accordance with the law (Sec . 3(3), PD 1445).
Trust Funds- refers to funds which have come officially into
the possession of any agency of the government or of public
officer as trustee, agent, or administrator , or which have
been received for the fulfillment of some obligations.
Depository Funds- comprises funds over which the officer
accountable therefore may retain control for the lawful
purposes for which they come into possession. It embraces
moneys in and any and all depositories (Sec. 3(5), PD 1445).
General Fund- is available for any purpose to which the
legislative body may choose to apply it. It is composed of all
receipts or revenues which are not by the law or by
contractual agreement applicable to specific purposes. It is
used to finance the ordinary operations of a government unit.

Special Fund is one which by legislative actions,


segregates specified revenues for limited purposes, often
called a special revenue fund.
Trust Fund- refers to funds which have come officially into
the possession of any agency of the government or of a
public officer as trustee, agent, orv administrator, or which
have been received for the fulfillment of some obligation
(Sec. 2(4). BK V(B), 1987 Adm. Code; Sec 3(4), PD 1445).
Annual Appropriation- consists of specified amounts of
salaries, wages, and sundry expenses, etc. authorized by
Congress or other appropriate authorities as necessary for
the regular operations of all the departments, bureaus and
offices of the Government during any given year.
Continuing Appropriation- refers to funds available to
support obligations for specified purpose or project, such as
those for the construction of physical structures or for the
acquisition of real property or equipment , even when these
obligations are incurred beyond the budget years (Sec. 2(6),
BK VI, 1987 Adm. Code; Sec. 306 c, RA 7160).
Contingent Appropriation is one provided by law out of
which the executive branch of the government may
supplement regular appropriations or meet emergency
expenditures.
Supplemental Appropriation- is one prepared to adjust
the equilibrium of the first approved budget which has been
disturbed or current economic, political, or social conditions,
or to provide an additional amount to the original
appropriations which proved to be inadequate or insufficient
for to the particular purpose intended.
Current Operating Expenditures- refer to appropriations
for the purchase of goods and services for current
consumption or for benefits expected to terminate within the
fiscal year (Sec. 2(4), BK VI, 1987, Adm. Code; Sec. 306 (f) RA
7160).
Capital Outlays- refer to the appropriations for the purchase
of goods and services, the benefits of which extend beyond
the fiscal year and which add to the assets of government.
Unnecessary Expenditures- pertain to expenses which
could not pass the test of prudence or the obligation of a
good father of a family, thereby non- responsiveness to the
exigencies of the service (COA Cir. 85-55A, Supra).
Excessive Expenditures signify expenses incurred at an
immoderate quantity or exorbitant price.
It includes
expenses which exceed what is usual or proper as well as

expenses which are unreasonably high, and just beyond


measure and amount.
Extravagant Expenditures refer to those expenses which
are unreasonable, immoderate and incurred in violation and
ethics and morality.
Disbursement constitute all cash paid out during a given
period in currency or by check.