MOOE Liquidation Procedure Power Point Presentation

For information and advocacy purposes

1. HOW TO PROCESS MOOE LIQUIDATION

2. MOOE LIQUIDATION REQUIRED DOCUMENTS Arrangement of Supporting Documents 1. JEV – per school 2. Report of Cash Disbursement (Appendix 41 Volume II of GAM) 3. Cash Disbursement Register (Appendix 43 Volume II of GAM) 4. Cash in Bank Register (Appendix 37) 5. Report of Accountability for Accountable Forms (RAAF) (Appendix 67) 6. Certification of Pre-Audit from the District Bookkeeper 7. Photocopy of Payroll / Bank Statement / Passbook ARRANGE TRANSACTION ACCORDING TO THE DATE 8. A. For Purchases of Goods: (e.g. Office Supplies, Photocopy) – Signature of Inspectors/BAC Members must be on the face of the Receipt/Invoice

3. Collection Receipt Photocopy of Check Issued Disbursement Voucher (DV) Sales Invoice Supporting Documents: Inspection and Acceptance Report (with an attached photo of the actual item with the Inspectorate & Property Custodian in the school vicinity) Purchase Order (P.O.) – all details filled-up Abstract of Canvass (all details filled-up) Canvass/Price Quotation from 3 suppliers w/ Tel. No. Complete name of Supplier Complete name of Supplier representative Signature Establishment Contact number Price Quotation – should not be computerized

4. Distribution List (if applicable BAC Resolution Purchase Request (all details filled-up) B. For purchase of Semi-Expendable Items – Signature of Inspectors/BAC Members on the face of the Receipt/Invoice Collection Receipt Photocopy of Check Issued Disbursement Voucher (DV) Sales Invoice Supporting Documents: Inspection and Acceptance Report (with an attached photo of the actual item with the Inspectorate & Property Custodian in the school vicinity) Purchase Order (P.O.) – all details filled-up Abstract of Canvass (all details filled-up)

5. Canvass/Price Quotation from 3 suppliers w/ Tel. No. Complete name of Supplier Complete name of Supplier representative Signature Establishment Contact number Price Quotation – should not be computerized Distribution List (if applicable) Inventory Custodian Slip BAC Resolution Purchase Request (all details filled-up) C. For Purchases of Parts for Replacement of Equipment – Signature of Inspectors/BAC Members must be on the face of the Receipt/Invoice

6. Supporting Documents: Pre-Evaluation Report Inspection and Acceptance Report (with an attached photo of the actual item with the Inspectorate & Property Custodian in the school vicinity) Purchase Order (P.O.) – all details filled-up Abstract of Canvass (all details filled-up) Canvass/Price Quotation from 3 suppliers w/ Tel. No. Complete name of Supplier Complete name of Supplier representative Signature Establishment Contact number Price Quotation – should not be computerized Photocopy of Check Issued Disbursement Voucher (DV) Collection Receipt Sales Invoice

7. Waste Materials Report BAC Resolution Purchase Request (all details filled-up) D. For payment of Services – Signature of Inspectors/BAC Members must be on the face of the Receipt/Invoice Official Receipt (O.R.) Photocopy of Check Issued Disbursement Voucher (DV) Statement of Account (SOA)/Billing Statement Supporting Documents: Inspection and Acceptance Report (all details filled-up) Purchase Order (P.O.) – all details filled-up Abstract of Canvass (all details filled-up)

8. Canvass/Price Quotation from 3 suppliers w/ Tel. No. Complete name of Supplier Complete name of Supplier representative Signature Establishment Contact number Price Quotation – should not be computerized BAC Resolution Purchase Request (all details filled-up) 9. FOR REPAIR OF SCHOOL BUILDING/CONSTRUCTION EXPENSES: A. Materials Photocopy of Check Issued Disbursement Voucher (DV) Collection Receipt Sales Invoice

9. Program of Works Program Title Scope of Work Complete Materials Specify/Indicate Labor Charges – not to exceed 35% Supporting Documents: Inspection and Acceptance Report (with an attached photo of the actual item with the Inspectorate & Property Custodian in the school vicinity) Purchase Order (P.O.) – all details filled-up Abstract of Canvass (all details filled-up) Canvass/Price Quotation from 3 suppliers w/ Tel. No. Complete name of Supplier Complete name of Supplier representative Signature Establishment Contact number Price Quotation – should not be computerized

10. Waste Materials Report BAC Resolution Purchase Request (all details filled-up) B. For LABOR charge to MOOE = maximum 35% of the total cost of materials (PAKYAW not allowed, payment of labor must be on a daily basis and the daily wage must be commensurate to the work done or the prevailing rate of your locality) Photocopy of Check Issued Disbursement Voucher (DV) Pre-Evaluation Report Payroll Form 48/DTR Certification of Post Repair Inspection & Acceptance – certification that the work is completed in accordance with the Program of Work Pictures (Before, During and After)

11. 10. For Utilities (e.g. VECO, MCWD, Internet, etc.) Photocopy of Check Issued Disbursement Voucher (DV) Official Receipt (O.R.) Statement of Account (SOA/Billing Statement 11. Claim for Training Expenses: Photocopy of Check Issued Disbursement Voucher (DV) Itinerary of Travel Appendix 45 Certificate of Travel Completed Appendix 47 Memo/Authority to Travel Accomplishment Report Official Receipt for Registration fee Original Appearance Official Receipts, Bus Tickets & COA Form for Transportation Expenses

12. 12. Claim for Training (Cluster/District/School-Based Training, e.g. INSET) Activities Photocopy of Check Issued Disbursement Voucher (DV) Official Receipt Training Design/Activity Design Approved Budget Proposal Memo if applicable Attendance Sheet Purchase of Meals/Materials – Prepare supporting docs for procurement (refer to nos. 8 & 9) Attendance for Meals Distribution List for Materials Travel Order if the training/activity is conducted outside the school (no need if memo specifically states “THIS SERVE AS TRAVEL ORDER” PSDS – within the District ASDS/SDS – outside the District

13. 13. Claim for Travel: EO 298 expenses must be economical Photocopy of Check Issued Disbursement Voucher (DV) Itinerary of Travel Appendix 45 Certificate of Travel Completed Appendix 47 Memo/Authority to Travel Bus Tickets/COA Form (V-Hire, tricycle, jeep, habal-habal) Certificate of Appearance Accomplishment Reports

14. 14. Claim for Security/Janitorial Services Photocopy of Check Issued Disbursement Voucher (DV) Payroll Form 48/DTR for minimum wage or Certification if HONORARIUM MOA / Contract Official Receipts for blue guard/janitorial agencies Note: If Blue Guard/Agency Purchase Order (P.O.) – all details filled-up Abstract of Canvass (all details filled-up) Canvass/Price Quotation from 3 suppliers w/ Tel. No. Complete name of Supplier Complete name of Supplier representative Signature Establishment Contact number Price Quotation – should not be computerized

15. Contract BAC Resolution Purchase Request (all details filled-up) 15. Graduation Expenses Photocopy of Check Issued Disbursement Voucher (DV) Official Receipt/Acknowledgement Receipt Sales Invoice Purchase of Meals/Materials – Prepare supporting documents for procurement (refer to Nos. 8 & 9) Toga/Chairs/Sound System Rental – Prepare supporting documents for procurement (refer to Nos. 8 & 9) Attendance & pictures for Meals Certification of No Collection

16. 16. Claims for Meals, Materials & Transportation for District Activity ex. Math Expo, District Meet, English Festival, etc. Official Receipt/Collection Receipt Photocopy of Check Issued Disbursement Voucher (DV) Sales Invoice Reflected in the SOB (photocopy of SOB) Reflected in the Approved Calendar of Activities (photocopy) Activity Design with the Budget Proposal (district level only assessed by district bookkeepers as to the reasonableness and necessity of expenses) Purchase of Meals/Materials – Prepare supporting documents of procurement (refer to Nos. 8 & 9) Attendance for meals Transportation – Authority to Travel & COA form accomplished by teacher/school head Certificate of Appearance

17. 17. Other expenses not stated herein, please refer to Approved SOB. NOTE : Purchases less than P 1,000.00 = no need to canvass (applicable to all purchases, even the photocopy) Photocopy of Check Issued Official Receipt/Sales Invoice Disbursement Voucher (DV) Purchase Order (P.O.) – all details filled-up Certification of Emergency Purchase in lieu of Canvass Purchase Request (all details filled-up) COA accepts Collection Receipt in lieu of Official Receipt/Sales Invoice Purchases for office supplies and materials for repair MUST be done one time. We discourage staggered purchases for efficiency purposes and to avoid splitting.

18. PROCUREMENT PROCESS : Purchase Request BAC Resolution Abstract of Canvass Request for Quotations at least 3 Canvass ICS (if unit cost below 15,000) or PAR (if unit cost above 15,000) Picture of the item/materials purchased Purchase Order (P.O) IAR Sales Invoice Disbursement Voucher (DV) Check payment

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