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this a manual of deped

1. 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.

2. 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.

3. 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 non-
formal.
2. Curricular programs
These are suggestive patterns and models for the guidance of the
field and teachers.

4. 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 learner’s
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 learner’s knowledge of,
identification with, and love for the nation and the people to
which he/she belongs.
 To promote experiences which develop the learner’s
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.

5.  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 child’s 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 pre-school 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
 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).

6.  Science and Technology High School
It equips highly qualified learners with knowledge, skills and
attitudes relative to science and technology.
 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

7. 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.

8. 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.
 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.

26. 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.

9. 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 student-
participants 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
Pupil’s report card.
12. Form 137-E
Pupil’s permanent record
13. Form 138-A
Student’s report card
14. Form 137-A
Student’s 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.

10. 18. Involvement
It refers to the student’s 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

11.  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 / DepEd Orders
These are issuances on policies, guidelines, or regulations which are
generally permanent in nature and are in effect until rescinded.

12. 6. DECS / DepEd 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.

13.  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.

14. 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 COA-PTTF)
 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.

15. 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, non-
expendable 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 public bidding or when
circumstances warrant by viva voce.
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.

16. 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 Department’s administrative services
or head of the agency’s 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.

17.  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
employee’s 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.

18. 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 subject to the
President’s confirmation.

34. 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.

19. 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
counter-affidavits, 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;

20.  Suspension for not more than thirty (30) days.
 Fine in an amount not exceeding the salary for thirty (30)
days.

41. 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.

21.  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
applicant’s/candidate’s capacity to perform the duties and
assume the responsibility of the higher and more responsible
positions.

22. 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 2005)
Read: List of Requirements for Teachers You Must Know

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

23. 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
co-existential 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 non-career
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, non-disciplinary

24. 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.

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.

10. 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 non-disciplinary, 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

25. 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 one’s 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.

26. 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.

27. 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.

28. 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.
Teacher’s 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 employee’s 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)

29. 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 shall be 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 63rd
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.

30. 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 0.5 hectare
 501 students to 1 000 students 1.0 hectare
 1 001 students to 2 000 students 2.0 hectares
 2 001 students to 3 000 students 3.0 hectares

FOR SECONDARY SCHOOLS (RURAL AREAS)
 General/Vocational 4.0 hectares
 Agricultural 5.0 hectares
 Fishery, add for projects 2.0 hectares fresh-water fishpond

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.

31.  Mortis causa donation – It is when the donation took effect
only after the donor’s 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 school’s 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.

32.  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 rooms…etc., 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.

33. 4. Notes on Supplementary Materials and Other Concerns
 Supplementary Materials – these are teacher’s devices other
than textbooks and Teacher’s 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.
 Donor’s 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 government’s 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.

34. 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.

35.  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 government’s counterpart to the Medicare premium
contribution of regular employees shall be computed at
P1,200 each member per annum.
 The government’s counterpart to the contribution of regular
member employees to the Pag-ibig Fund shall be computed
P1,200 each member per annum.
 The government’s 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

36. (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 (3-15-
000)- 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.

37.  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 sub-
divisions.
 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 inter-agency 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.

38.  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.