Deped service manual of 2000 reviewerCHAPTER I: The Department of Education, Culture and Sports (now DepEd) Terms, Notations and Important Concepts 1. 1987 Philippine Constitution, Article XIV Section 1 It states that, “the State shall protect and promote the right of all citizens to quality education at all levels and shall take appropriate steps to make such education accessible to all”. 2. Public Act No. 222 It provided for the organization of four (4) executive departments, one of which was the Department of Public Instruction headed by a Secretary. It was enacted by the Philippine Commission on September 06, 1901. 3. Public Act No. 222, Section 4 It became the legal basis of the Department of Education and Culture. 4. Act No. 74 It established the Department of Public Instruction headed by a chief officer called General Superintendent of Public Instruction on January 21, 1901. 5. Public Act No. 222 Under this Act, the Department of Public Instruction established under Act No. 74 of the Philippine Commission became the Bureau of Public Instruction. 6. Act No. 477 Under this Act, the name Bureau of Instruction became the Bureau of Education on November 1, 1902. 7. Reorganization Act 1407 It provided the change of Director of Education from General Superintendent of Education on October 26, 1905. 8. Executive Order No. 94 It renamed the Department of Public Instruction into Department of Education in July, 1947. 9. Proclamation No. 1081 By virtue of this Proclamation, the Department of Education was renamed Department of Education and Culture. 10. Presidential Decree No. 1397 The name Department of Education and Culture became Ministry of Education and Culture. 11. Act No. 3075 It was enacted making inspection and recognition of private schools obligatory for the Secretary of Public Instruction. 12. Commonwealth Act No. 80 It established the Bureau of Private Education headed by a director. 13. Republic Act 1372 It created the Bureau of Vocational Education effective June 22, 1963. 14. Republic Act No. 3873 It renamed the Bureau of Public Libraries into National Library. 15. Commonwealth Act No. 184 It established the Institute of National Language on November 13, 1936 and was amended by Commonwealth Act No. 333 on June 18, 1938. 16. Philippine Republic Executive Order No. 392 It established the transfer of the National Museum to the Department of Education 17. Republic Act No. 7722 It is known as the “Higher Education Act of 1994” It created the Commission on Higher Education independent from the Department of Education, Culture and Sports. 18. Republic Act No. 7796 It is known as Act of 1994 It created the Technical Education and Skills Development Authority. CHAPTER II: Organizational Structure Terms, Notations and Important Concepts 1. Secretary He/she exercises supervision and control over the entire department and perform functions designated to him/her. 2. Republic Act 232 It is an act that provided four (4) undersecretaries (USEC) of the DECS. 3. Notes on Assistant Secretaries ASEC for Programs and Projects and Regional Operations ASEC for Planning and Human Resource Development ASEC for Legal Affairs ASEC for Finance and Administration 4. Education Technology Unit It manages the DECS website and provides technology and capability building resources in computer learning. 5. Department Order No. 84, s. 1982 It established the National Science Teaching Instrumentation Center. 6. Ministry Order No. 64, s. 1985 It established the Instructional Materials Council Secretariat. 7. Department Order No. 63, s. 1992 It established the National Educators Academy of the Philippines. 8. DECS Order No. 36, s. 1998 It allocated the number of Education Supervisors for a school division. 9. Duties of Education Supervisors Assist the Superintendent in carrying out all the educational programs in the division. Visits the different districts, elementary and secondary schools in the division to provide assistance to district supervisors, principals and teachers in evaluating and improving of their work. 10. Duties of the District Supervisors Provides leadership in the implementation of the DECS programs and projects in the district. Directs, advises and assists the elementary school principal and teachers in the district. Promotes the efficiency of teachers under his charge through effective supervision and in-service training. Leads in the evaluation of achievement in the district. Keeps his schools functioning and keeping with broad general policies of the bureau and the best interests of public schools in the community. Sits as co-chairman at the District School Board in the deliberations. 11. Duties of the Elementary School Principal Supervises all school personnel in an elementary school. Provides leadership in the development and implementation of all educational programs in the school. Promotes the efficiency of teaching and learning in all classes through the in- service trainings, observations, visits, etc. Coordinates all services for the wholesome growth and development of all pupils and other personnel in the school. Leads in the evaluation of achievements of the division. Directs the organization of classes determines and assign the teaching loads of the staff and makes proper distribution of instructional and other materials. Provides for the accommodation of the pupils including the availability of buildings for classrooms and other school needs. Coordinates and cooperates with the community and other agencies and represents the district supervisor in the school. Prepares, consolidates and submits all reports of the school to the district supervisor. Rates the performance of the teachers in the school and recommends the deserving ones for promotion. CHAPTER III: Basic Education Terms, Notations and Important Concepts 1. Basic Education It has three (3) main programs; elementary, secondary and non-formal. 2. Curricular programs These are suggestive patterns and models for the guidance of the field and teachers. 3. Notes on the Basis of Curricular Programs 1987 Philippine Constitution, Article XIV, Section 2 Education Act of 1982 DECS vision and mission Other official statutes 4. Notes on the Objectives of Elementary Education To provide the knowledge and develop the skills, attitudes and values essential to the personal development and necessary for living in, and contributing to, a developing and changing social milieu. To provide learning experiences which increase the 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. No. 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. the departmental system may be adopted following a 5:4 or 3:2 plan ratio of teachers to classes. 26. 8. 6. 7. 360 minutes (Grade IV) and 380 minutes (Grade V and VI) for regular classes. The types of ability grouping are. socially and emotionally ready to be moved to the higher grade.O. No. interest and needs. 1995) In the intermediate grades. Grade acceleration / Grade skipping A child skips one (1) or two (2) grades after he/she has been found to be intellectually. one (1) teacher shall handle all the subjects in one (1) class with a maximum of fifty-six (56) pupils. Acceleration It refers to any administrative practice designed to move gifted learners through school more rapidly than usual. No teacher shall have a load of more than 360 minutes of actual teaching per day (M.O. Ability grouping Is any classification of children for instructional purposes in terms of capacity for learning and demonstrated achievement. s. 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. s. in the primary grades. 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. Notes on the Organization of Classes in the Elementary Grades Generally. . 340 minutes (Grade III). ( D. 6. 9. 5. 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. 1982) The maximum of daily contact time shall be 300 minutes (Grades I and II). O. To maximize the child’s fullest potential through a variety of carefully selected and meaningful experiences considering his or her interests and capabilities. General Comprehensive High School It offers the secondary education program as preparatory program for college. Pull-out Program Under this scheme. No. 107. 10. it provides a variety of academic and vocational electives/courses for the students to choose. the gifted are pulled out from their class to attend enrichment classes under a teacher who has expertise in the particular subject. 1989) a. 11. 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. 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. Organized pre-school classes may have a minimum of twenty (20) and a maximum of forty (40) pupils to a class. It does not require students to skip grades or accomplish anything earlier than usual. 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. Enrichment It refers to any adaptation of regular curriculum to provide educational experiences over and above those in the regular program. 13. so that he/she may be better prepared to adjust and cope with life situations within the context of his/her experience. Notes on Pre-school Education or Early Childhood Education Objectives ( D. s. b. In addition. 12. A pre-school teacher may be allowed to handle a maximum of two (2) classes. To develop the child in all aspects. one (1) in the morning and one (1) in the afternoon. Mathematics and English curriculum in addition to the standard requirements of the secondary education curriculum. The curriculum is basically the same with the general high schools but with a strong emphasis on vocational skills development. Boys’ Town School It is a government school for orphans. creative music. 128. s. fishery. . Special Secondary School It offers a high school curricula specially designed to address the peculiar needs of special groups of students. 69. theater arts. trade and industry. the homeless and other underprivileged boys. Science High School and Science and Technology School It has an enriched Science. Special Science Curriculum in the Network of S&T Oriented High Schools It provides enrichment materials for science and technology. The Philippine High School for the Arts It provides special curricula for the development of the talents and interests in arts.O. vocational and related subjects designed to prepare students primarily for gainful employment in areas as agriculture. The School for Minor Offenders This correctional high school takes care of the minor offenders. 1993). There shall be one R/DSHS for each region/division (D. or orthopedically handicapped. additional elective in Science. earth Science in selected existing general high schools (D. mentally retarded. No. skills and attitudes relative to science and technology. mathematics. in addition to the standard requirements of the secondary education curriculum. No.O. s. CATEGORIES OF SPECIAL SECONDARY SCHOOL Regional Division Science High School It provides an addition to the secondary education program. 1993) School for the Handicapped It is a school for children who may either be visually impaired. Science and Technology High School It equips highly qualified learners with knowledge. hearing impaired. mathematics and English subjects for the highly gifted students who are inclined towards sciences. Secondary Vocational School In addition to the general secondary program. Department Order No. s. both public and private.14. The EMIS should be handled by a teacher. 15. sports and science page feature articles. 16. It is a venue for the development of the journalistic interest and skills of the students. . Penalty for non-compliance is expulsion and of pupils/students. 18. 17. 1991 It prohibits the organization of fraternities and sororities at the elementary and secondary schools. School Paper It shall consists mainly of editorial. Management of the EMIS is equivalent to four (4) teaching loads. 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. 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”. Notes on Health and Nutrition Program Four (4) Major Phases of Health and Nutrition Program Healthful school living Health and nutrition services Health education School-community coordination for health 19. In no case shall it be a venue for grievance and destructive criticisms. reports and news items on the various school and community activities. 20. Student Government It provides learning opportunities and first-hand experiences in leadership and to exercise democratic procedures to all pupils/students. 1989). Notes on the areas of school sites. 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. Notes on opening school annexes in nearby barangays. The establishment of a new school. No. Mathematics. textbooks. 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.20. Petition by the majority of the parents of prospective enrollees. In some cases elementary and secondary schools located in the same school site may be integrated (D. Notes on the Integration of Schools An existing elementary/high school may be integrated. 5. 22. Certification of availability of funds for the construction of classrooms and other facilities. The feasibility shall include. Certification that the proposed annex is not within the 2-kilometer radius of any existing public/private schools.O. Certification of the availability of funds. 23. 21. references and equipment for Science. Title of school site of one (1) hectare or deed of donation in favor of the Department. maintenance and conduct of existing secondary schools shall be by law. 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. conversion of existing schools or changes of curricular offerings. administration. THE and PEHM. A feasibility study should be conducted by the school head of the mother school recommended by the Schools Division Superintendent and the Regional Director. s. New public schools may also be established in municipalities and cities upon the approval of the Secretary provided the requirements set are met. 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. The entire school building and site houses refugees from calamities.5) hectare for a school with an enrolment of 50 or less students. Two (2) hectares for a school with an enrolment of 1 000 to 2 000 students. One (1) hectare for a school with an enrolment of 50 to 1 000 students. One half (0. There is no peace and order in the community. Notes on the qualification to enroll on night classes. 26. They should have. CHAPTER IV: Regulations Directly Affecting Pupils/Students Terms. A certificate of graduation from elementary school. The school buildings are destroyed or have been declared dangerous to life. Notes on the Temporary Closure of a Public School No students are enrolled therein. The same ratio should be maintained for enrolment in excess of 3 000. A certificate of the Philippine Educational Placement Test (PEPT) 25. Notations and Important Concepts . Involuntary when the closure or termination is ordered by the Department through the revocation/withdrawal of the permit or certificate of recognition previously issued for the program or course. Notes on 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. Three (3) hectares for a school with an enrolment of 2 000 to 3 000 students. 24. Only qualified students should be allowed to enroll. 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. 76. s. 1997 It provides that employed individuals shall be allowed to enroll in available night high school classes. 7. s. and are collected by the PTA/PTCA themselves and not the public school teachers. 26. Department Order No. No. Department Order No. 64. 6.1. and Anti-TB fee. s 1998 It provides the admission and re-admission of exchange student-participants or scholars. school publication fee. Department Order No. 1999) It includes ID fee. 1998 It is the policy of the State to provide for a free and compulsory public elementary and secondary education. 60. 27. Department Order No. or transfer purposes. and PNRC fees. s. 5. 1995 and D. 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”. BSP. 44. 88.O. s. 1994 .O. s. GSP. 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. 8. No. Department Order No. 4. provided such collections are made on a voluntary basis. Authorized valid contributions ( D. school organization fee. 2. are not required for academic admissions. 9. Republic Act 6655. 3. 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. s. It is provided by the Department Order No. 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. 10. ideas and views acquired from Values Education. 17. 22. Department Order No. 1995 It provides the allowable transfer of students on the ground of displacement of families arising out of natural and man-made calamities. It is a battery of tests covering five (5) basic subjects namely Mathematics. Form 137-E Pupil’s permanent record 13. 11. PEPT It is known as the “Philippine Educational Placement Test”. 16. s. who are over-aged at school by at least three (3) years and who are Filipino citizens. Filipino. Science and Araling Panlipunan. Follow-ups These are manifestations of how well the student applies. Form 137-A Student’s permanent record 15. 12. PVT It is known as the “Philippine Validating Tests”. Form 138-A Student’s report card 14. . 62.It provides the admission and placement of students from foreign countries. s. evaluates and synthesizes the concepts. It is given and administered to youths/adults that have been out of school for at least two (2) years. English. Form 138-E Pupil’s report card. 17. 1999 It provides the policy of the DepEd about graduation.00. 20. 22. Graduation exercises should be held only after the last day of classes. 19. a suspension of not more than one (1) year may be imposed subject to the approval of the division superintendent. a suspension from school not to exceed three (3) days may be authorized by the principal without the approval of the division superintendent. 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. 92. Notes on suspension/expulsion of pupils/students Service Manual 1960. Department Order No. 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. Part VI Chapter III. 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. Settlement of protest should be made three (3) working days at the division level only. 23. Suspension for a school year or more. Contributions for graduations may be increased to not more than Php 150. 21. s. Sections 145-151 For the first and other offenses which are not very serious in nature. Notes on Valedictorian/Salutatorian/Honorable Mention It shall apply to graduating honor students in all secondary schools. For a persistent offender or one guilty of a serious offense.18. Notes on offenses punishable by suspension or expulsion depending on the seriousness of the offense. s. or expulsion from school can be ordered only by the Secretary. Gross misconduct Cheating and stealing . Department Order No. Protests shall be filed not later than five (5) working days before graduation. 1992 pages 22-23 It provides all school institution the authority to maintain school discipline. causing injury to others Using. 25. 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. 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. Gambling of any sort Drinking intoxicants and liquors Carrying and concealing deadly weapons Extortion or asking money from others Fighting. leading or participating in concerted activities leading to stoppage of classes Preventing. 26. writing on or destroying school property like chairs. Assaulting a teacher or any other school authority or his agents or students Smoking inside the school premises Vandalism. books. windows. possessing and selling of prohibited drugs Hazing in any form or manner whether inside or outside the school premise Immorality/sexual harassment Instigating. tables. Note on the Rights of Students in School . laboratory equipment and others. 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. Head Teacher or Guidance Counselor. Note on School Activities Meetings. Subsequent amendments are issued to the field through orders.The right to expeditious action not exceeding thirty (30) days from receipt of request by the school. grades. Notations and Important Concepts 1. 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. Teacher or Club Adviser/Coach. 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. guidelines. or regulations which are generally permanent in nature and are in effect until rescinded. to the issuance of the official school certificates. transfer credentials. transcript of records. foldouts and the like are also issued to disseminate information on specific programs/projects being implemented by the DECS. 27. 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. DECS / DepEd Memorandum These are issuances containing certain instructions and information which are temporary in . Note on Information and Dissemination DepEd (DECS) maintains a Press Corps at the Central Office and Information Officers at the Regional Offices. convocations. 5. DECS / DepEd Orders These are issuances on policies. assemblies. diplomas. and similar school documents or records. 2. memorandums and bulletins. 3. Leaflets. CHAPTER V: Communications and Information Policies and Procedures Terms. and activities shall be held in the presence and with knowledge of the Principal. 6. 4. on academic. Office Memorandums It contains certain instructions or information which are office-specific. health concerns. 13. industrial. Unnumbered Memorandums It contains instructions or information which is limited in application and concerns only a few regions or offices. curricular materials. 7. bulletins are numbered consecutively starting with the first issuance in January every year. statistics. Bulletins These are primarily informative issuances. 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 . etc. Data Bulletin It is the final output of the EMIS at the district. DECS memoranda. These include educational statistics. 10. These include announcement of conferences. 8. EMIS Known as the “Educational Management Information System” It provides information to education administrators in the planning and delivery of educational services. seminars. division and regional levels. surveys. examinations. 11. competitions and celebrations. 9. 12. orders. and professional papers. Office Orders It contains policies/instructions or regulations which are of general application in the Central Office.nature and are usually applicable only during the year of issuance. A higher authority should be addressed as “Sir” or “Madam” In addressing one of the equal rank or a subordinate. Enclosures to correspondence should be indicated/listed on the lower left-hand corner of the page. In writing a memorandum. Financial Management Information System Community Services Information System 14. The content of a communication should be limited to only one (1) subject. use “Respectfully forwarded” to an office of higher rank. 15. In making an endorsement. In making an endorsement. the page number should be indicated at the top of the page. use “Respectfully transmitted” to an office of equal rank. Notes on the Preparation and Correspondence Where a letter or endorsement requires more than one (1) sheet. In making an endorsement. The use of the first and second persons when reference is made to the writer and to the recipient should be avoided. use “Respectfully referred” to a subordinate office. The complimentary close of formal official letters should be “Very truly yours” Envelopes of official correspondence should be plainly addressed and should identify the sender. In official correspondence. In writing a memorandum. the name of the office should be used not the name of the official unless expressly necessary for identification purposes. . Under-endorsement system This means that an endorsement maybe written on the space following the conclusion of a letter or preceding endorsement. use “For” if it is addressed to an employee of a higher rank. or it may commence on a new set of paper. the less formal salutation of “Dear Sir” and “Dear Madam” may be used. use “To” if it is addressed to an employee of a lower rank. 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. materials and equipment essential for government operations. 4. Policies and Procedures Terms. 301. indicated and signed by the sender where no new significant information or opinion is given. It is referred to the itemized list prepared by the head of agency showing the kind. Procurement It is synonymous to purchase or the act of buying supplies. Public Bidding It is the method of procurement whereby the office issues “Invitation to Bid” to prospective suppliers of materials. 3. Such action should not go beyond the fifth endorsement. 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. Executive Order No. equipment and services. any written action or decision must have no more than three (3) initials or signature. 17. Procurement Planning It is the first step in the procurement process. . Notations and Important Concepts 1. and as may be expedient. 5. Note on Signing Protocol Except when required by law or regulation. “no contract for public services or for furnishing supplies.16. Notes on the APP It is known as the “Annual Procurement Program”. Contents Noted It is written. estimated quantity. if any. description of supplies together with the balance on hand. CHAPTER VI: Administrative Functions. 2. Section 1 It says that. estimated cost. Irregular Expenditures – are incurred if established rules. Property Custodianship This refers to the guardianship of government property by the accountable person. regulations. Direct contracting (single source procurement) and direct purchase It does not require elaborate bidding documents. Irregular. extravagant and unconscionable expenditures or uses of funds or property shall be prevented. 8. materials and equipment. 285. 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. excessive. 10. repair and maintenance . It includes the receipt of supplies. unnecessary. Excessive expenditures – are expenses incurred at an immoderate quantity and exorbitant price. The selected manufacturer/supplier/distributor is simply asked to submit a price quotation together with the conditions of sale. principles or practices that have gained recognition of law are not observed. Executive Order 359 (dated June 2. 9. 11. thereby denoting non-responsiveness to the exigencies of the service. the safekeeping. Notes on the Prohibitions (under the Manual of Procurement COA-PTTF) Entering into a contract without appropriation. materials and equipment.6. 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. 7. procedural guidelines. Splitting of requisition Personal use of property for the furtherance of private interest. dated July 27. issuance. Unnecessary Expenditures– are those which could not passed the test of prudence or diligence of a good father of a family. 1987. Procurement Service It is now under the DBM with the abolition of the General services Administration under Executive Order No. which cannot be delayed without causing detriment to public service. 15. . Storage It refers to the scientific and economical receipt. the signature of the requisitioning officer and the authorized approving official concerned. General Form 64-A (Report of Waste Materials) This form covers damaged equipment spare parts. 18. or deterioration of government property due to fault or negligence in safekeeping thereof. It is used for the disposal of waste materials which result from the consumption or utilization of expendable materials. 16. the purpose. reduce. 12. and covers damaged equipment parts. building and other physical structures including supplies in stock accounts. 57 (A) It is a form accomplished immediately after appointment/designation of the supply officer which request for application. increase. responsibility and liability of accountable officers arising from loss. Requisition and Issue Voucher (RIV) This contains.of equipment. 19. cancel or transfer of a bond duly signed by the head of agency. Disposal It is traditionally refers to the sale or destruction of assets and property. warehousing and issue of materials for their best safekeeping and rapid availability. General Form 17-A This form is used in the disposal and condemnation of unserviceable equipment. misuse. Physical Inventory of Property It is an indispensable procedure for checking the integrity of property and custodianship. It also includes the accountability. General Form No. which are unserviceable and are no longer needed in its operation. the quantity description. kind of materials needed. 13. empty containers and remnants salvaged from destroyed or damaged fixed assets. non-expendable supplies or property from the head of the department or office for the re-issue to the end-user. damage. Memorandum Receipt (MR) This is prepared to cover the transfer of semi-expendable. 14. and decrease. among other things. 17. No. 1996 reconstituted the Committee on Disposal as provided under E. dilapidated and whose repair will cost 50% or more than the cost of the new building to replace it. the team submits to the SDS its findings and recommendation/s. Negotiated sale It is resorted as a consequence of failed public bidding. The demolition work shall be witness by the team who shall submit a report thereon. Authority to demolish shall be served by the school official concerned to the office of the City/Municipal engineer before undertaking the demolition. Notes on Condemnation and Demolition of School Buildings A school building which has become unsuitable.O. Public Bidding It may be done through the sealed public bidding or when circumstances warrant by viva voce. 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. 23. 21. 22. 888. 24. should be recommended for condemnation or demolition. Provisions: The school head reports the unserviceable building to be condemned by accomplishing General Form No. The team shall be composed of the representatives of the Superintendent. The SDS sends a team to check and verify the condition of the building. nurseries. covered walk and the like. Notes on Disposal Committee Executive Order No.20. . 17-(A) in seven (7) copies and submitting it to the SDS. 3309 dated March 8. City or Municipal Engineer and the COA as witness. 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. After checking and verification. A. 807. traditions. the administrators find themselves bound by restrictive legislation. Republic Act No. No. 6040. 1969. R.O. “drives”. otherwise known as the Civil Service Law). 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. It has the final authority to pass upon the removal. It tends to promote emotional satisfaction. Member – Head of the Property Unit (M. “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”. otherwise known as the Civil Service Decree of the Philippines. 1983) 25. 2260. The power to discipline is an inherent right and duty in every organization for without it. 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”. and regulations. satisfies. No. Member – Head of the Department’s administrative services or head of the agency’s Administrative Division. separation. No.A.A. Negative discipline . or in other words. customs. 20. 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. s. 26. On October 6. the very aims and purpose for which it was organized cannot be truly achieved. The appointing authority has been given the concurrent disciplinary jurisdiction over his/her subordinate officers and employees. And in the exercise of this power. and suspension of said officers and employees. (R. Section 37 provides that. 1975. 6040 was further amended by the Presidential Decree No. amending R. No 6040 in August. 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”. 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. Article 9. 27. It is referred to as the administrative steps taken to correct employee’s misbehaviors related to job performance. It involves force or some outward influence in its extreme form. In most cases. Dismissal It is the most extreme penalty. 807. 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. 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. as it invariably results in breaking the spirit and lowering the morale of the employee. 28. the stigma is greater than the new duties to which he is assigned may be less agreeable. Notes on the DECS Rules and Procedure . Section 36(a) It provides that. It is used with caution. It results not only in loss of income and status but also in the loss of other privileges. 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. Presidential Decree No. 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. any breach of duty is recorded of the employee and taken into consideration at the time of possible promotion. In addition. 29. “no officer or employee in the Civil Service shall be suspended or dismissed except for cause as provided by law and after due process”. or dropped without due consideration. 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. DECS Rules and Procedure shall liberally be construed in order to affect an expeditious and just settlement disputes. ignored. Grievance Shall refer to expressed dissatisfactions that arise from the working conditions. 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. 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. 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. relationships or status among co-workers that are believed to be wrong. Arbitrary exercise of discretion . 31. Administrative investigation shall be conducted without necessarily adhering to the technical rules of procedure applicable to judicial proceedings. it shall not be considered as grievance. unfair. 30. 32. The decision shall be in writing and shall contain all relevant facts and circumstances as well as the law or rule that was applied. NOTES: When the dissatisfaction calls for disciplinary action. promotions. salary increases and transfers. Notes on Proper Subjects/Objects of Grievances Unsatisfactory working conditions Improper. 34. 35. Notes on Ordinary Complaint An ordinary complaint shall be in writing. The full name/s and address/es of the respondent/s. Regional Directors shall also act as the Disciplining Authority in their respective regions. Administrative Code. simple. as well as his/her position/s and office of employment. The full name/s and address/es of the complainant/s. Non-penal offenses are also known as administrative offenses. A narration of the relevant and material facts which shows the acts or omissions allegedly committed by the civil servant. Prima facie . The Secretary is duly authorized to discipline presidential appointees subject to the President’s confirmation. 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. practices and procedures which affect employees Any and all matters giving rise to employee dissatisfaction 33. 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. under oath and shall be written in a clear. and other laws pertaining to public officers and civil service employee. 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. The Disciplining Authority in the DECS shall be the Secretary. An ordinary complaint shall have the following contents. The President is the Disciplining Authority for presidential appointees. 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. Interpersonal relationships Policies. as well as of their witnesses. NOTE: If the complaint is dismissed due to lack of prima facie case. personally and directly prepared by the Disciplining Authority and signed by him or her. 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.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. 39. Reprimand Suspension without pay for more than five (5) days. and the imposition of the penalty provided for by law on him or her. Republic Act No. “Magna Carta for Public School Teachers”. 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. 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. the complainant may file a petition for review with the Secretary within fifteen (15) days from the receipt of the order of dismissal. The Order shall take effect upon the receipt of the respondent thereof. The resolution of the Secretary on the petition shall be final. Decision It means the adjudication by the Disciplining Authority that the respondent is guilty or not guilty of the administrative offense charged. . Order of Preventive Suspension It is issued by the Disciplining Authority not earlier than the issuance of the formal charge. The decision shall be in writing. NOTE: The Disciplining Authority shall render the decision within thirty (30) days from the submission of the report of the formal investigation. 38. Fine equivalent to not more than five (5) days’ salary. 40. Failure of the respondent to submit his or her counter-affidavit shall be construed as a waiver thereof. 4670 It is otherwise known as the. 37. 36. . Notes on Administrative Appeal Only the respondent has the personality to appeal a decision. The decision is not supported by the evidence on record. NOTE: The motion for reconsideration shall be based only on any of the following. the respondent shall have the remainder of the period for an Administrative Appeal. In case that the said motion is denied. Fine in an amount not exceeding the salary for thirty (30) days. Suspension without pay for more than six (6) months. 41. the decision shall be appealable to the Secretary. 42. New evidence has been discovered which materially affects the decision rendered. Errors of law or irregularities have been committed prejudicial to the interest of the movant. Suspension for not more than thirty (30) days. reckoned from the receipt of the Resolution of Denial. Notes on Motion for Reconsideration The filing of a motion for reconsideration shall suspend the reglementary period for an Administrative Appeal.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. An appeal made by any other person shall be dismissed. Decisions rendered by the Regional Director shall be appealed 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. Demotion Forced resignation Dismissal The decision of the Secretary shall be final and unappealable when the penalty imposed is any of the following. technical and scientific work in non-supervisory or supervisory capacity and requires at least four (4) years of college work. crafts. trades. These are the career service and non-career service. and custodial positions. entrance to which requires less than four (4) years of college work. assistant schools division superintendent and other officials of equivalent rank. 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. 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 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. assistant secretary. chief of department service. and scientific positions which involve professional. as based on highly technical qualifications. First Level Positions – it includes clerical. Second Level Positions – it includes professional. Notes on the Coverage of the Civil Service There are two general categories of service in the government as provided for in Section 6. Second Level Positions and Third Level Positions. Executive Order 292. The proceedings shall be governed by the Rules of Court. Notations and Important Concepts 1. bureau director. Book V. undersecretary. schools division superintendent. . The nature of work is sub- professional or non-supervisory. Decisions rendered by the Secretary shall be appealed to the Civil Service Commission 43. assistant regional director. Chapter 2. Positions in the career service are grouped into First Level Positions. technical. Career Service – it is based on merit and fitness determined as far as the practical competitive examinations. Third Level Positions – it covers those in the career Executive Service which include . CHAPTER VII: Human Resource Management and Development Policies Terms. anticipated vacancies may be published simultaneously with the existing vacant position(s). 2. contractual personnel. selection is department-wide. Notes on Recruitment and Selection Recruitment – it is the process of searching for. emergency and seasonal personnel. To qualify for promotion. When the position is in the first level of the career services becomes vacant. In case of renewal of appointments. Such education and training should be relevant to the duties of the position to be filled. Outstanding Accomplishment – includes accomplishments worthy of special commendations. When the position is in the second level of the career service becomes vacant. In case of chain promotion. If covered by Republic Act 7041. and identifying job candidates in sufficient quantity and quality to meet current and future organization needs. trainings refers to the completion/attendance of trainings/programs/seminars/conferences. 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. whether incumbents of next-in-rank positions or not. 3. performance ratings should at least be Very satisfactory. Education and Training – education refers to the educational background. publications may be done prior to its expiration. who meet the minimum position requirement may apply and be considered for promotion/appointment. employees. . Non-career Service – it includes the department secretaries and their personal and confidential staffs. When the positions in the career service become vacant. Qualified next –in-rank employees in the office where the vacancy exists are automatically included in the ranking. selection is government-wide. 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. Notes on the Comparative Degree of Competence used Performance – this is based on the last performance rating. attitudes and personality traits of the applicant/candidate which have a bearing on the position to be filled. Physical Characteristics and Personality Traits – these refer to the physical fitness. 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. 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. 54. Notes on Instruments/Tools Used Merit Promotion Plan – it was issued through DECS Order No. Notes on Documents Required of the Applicant/Candidate for Ranking Personal Data Sheet (Civil Service Form 212) Certified true copies of the following. s. 101. and civil service eligibility. s. System of ranking Positions – it was issued through DECS Order No. s. selection and appointment. II and III (DECS Order No. Performance Appraisal System (DECS Order No. 1993 which provides guidelines. 54. 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. 1993) . policies and procedures for recruitment. s. 1990) 5. 8. CSC QSM of 1997 for common positions is used and DECS QSM of 1995 is used for unique DECS positions. Qualifications Standards Manual – it contains the minimum requirements set for each position expressed in terms of education. 4. training and experience. or limited by the duration of the projects. The salary grade shall be indicated after the position title. It is issued only if the leave of absence of the incumbent is at least three (3) months. Date of signing – It is the date of the issuance of the appointment. Temporary Appointment – It is issued to a person who. Original copies shall not be filled out using photocopied forms.6. 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. experience. shall be indicated below the signature or the initial of the appointing authority. except for the appropriate eligibility. 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. The inclusive period shall be indicated on the appointment for purposes of crediting services. . Position title – The position title shall conform to the approved Position allocation List. Personal Data Sheet (Civil Service Form 212 (Revised 2005) Read: List of Requirements for Teachers You Must Know 7. as when he is on approved leave of absence/suspension/scholarship grants/secondment. Employment status – The employment status shall be indicated on the space provided thereof. and training requirements for the position to which he is being appointed. 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. Substitute Appointment – It is issued when the regular incumbent of a position is temporarily unable to perform the duties of his position. except in the case of the teachers. meets all other requirements the education. or co- existent with the period for which an agency or office was created. 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. 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. If the request of transfer is not granted by the head of office where is employed. for those in the career service. 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. 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. 9. 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. Substitute – It is issued to a teacher when the regular incumbent is temporarily unable to perform the duties of the position. Notes on Nature of Appointment Original – It refers to the initial entry into the career and non-career 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. If the employee fails to transfer on the specified date. 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. level or salary without the break in service. 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 . However. A probationer may be dropped from the service for unsatisfactory conduct or want of capacity anytime before the expiration of the probationary period. Provisional – It is issued to a teacher who meets all the requirements of the position except of the eligibility. Notes on the Employment Status of Teachers Regular Permanent – It is issued to a teacher who meets all the requirements of the position. it shall be deemed approve after thirty (30) days from the date of notice to the agency head. Any movement from non-career to the career service shall not be considered a transfer. 8. 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. Transfer – It is the movement of employee from one position to another which is of equivalent rank. 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. if qualified eligible is not actually available as certified by the Civil Service Regional Director or Field Officer. Renewal – It refers to the subsequent appointment issued upon the expiration of the contractual/casual personnel or temporary appointment. reorganization. 10. devolution. Provisional to regular (permanent) – It is issued when a provisional teacher qualifies and is registered as a professional teacher. voluntary resignation.in force. retirement. 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. . Reemployment presupposes the gap in the service. status or salary. re-nationalization or similar events. Upgrading Reclassification It refers to the change in position title with the corresponding increase in salary grade. 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. An employee who has been exonerated or who has been illegally terminated is deemed not to have left the service. Renewal presupposes no gap in the service. This requires an issuance of appointment. salary standardization. non-disciplinary actions such as dropping from the rolls and other modes of separation. Reappointment – It is the re-issuance of an appointment during reorganization. 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. 12. In case a demotion involves reduction in salary and is non-disciplinary. Reemployment presupposes the gap in the service. a written consent shall be secured from the demoted employee. Demotion – It is the movement of an employee from one position to another with reduction in salary and is not disciplinary in nature. 11. 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. 15. Designation It is merely an imposition of additional duties to be performed by a public official with corresponding title. Notes on Modes of Separation Resignation – It is the relinquishing of one’s position from an agency or department. Detail shall be allowed only for a maximum period of one (1) year in the case of the employees occupying professional. 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. Acceptance thereof is voluntary on the part of the employee. . 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: Renewal of (temporary) appointments require prior publication under Republic Act 7041 13. Detail beyond one (1) year may be allowed provided it is with consent of the detailed employee. 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. 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. or position which is temporary and can be terminated anytime at the pleasure of the appointing authority. Secondment – It is the movement of an employee from one department or agency to another which is temporary in nature which may either involve increase in compensation and benefits. technical or scientific. 14. NOTE: An official or employee who is given two (2) consecutive unsatisfactory ratings may be dropped from the rolls after due notice. Republic Act No. may likewise be dropped from the rolls. Induction Program – It refers to the program for new entrants in government to develop their pride. 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. as well as on their duties and responsibilities as well as the benefits and privileges. 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. 17. Presidential Decree 907 It provides automatic eligibility to those who are honor graduates subject to the provisions of this Act as amended. 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. 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. 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. Republic Act No. . Orientation Program – It refers to the activities and courses designed to inform new employees about agency/government programs. 18. thrusts and operations. new policies and programs to employees who have been in the service for quite some time. 7836 It is otherwise known as the “ Philippine Professionalization of Teachers Act of 1994”. Reorientation – It refers to courses designed to introduce new duties and responsibilities. sense of belonging and commitment to the public service. 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. 16. 19. Executive Development Program – It refers to activities and experiences. A part-time employee who renders four (4) hours of work. Values Development Program – It refers to courses which are designed and harness to public service values of participants to be effective government service. be entitled to maternity leave of sixty (60) calendar days with full pay. 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. Notes on Employees Welfare. Employees rendering services on part-time basis are entitled to vacation and sick leave benefits proportionate to the number of work hours rendered. 20. . 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.5 days vacation and 7. is entitled to 7. 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. shall be entitled with 15 days vacation and 15 days sick leave annually with full pay exclusive of Saturdays. temporary or casual who render work during the prescribed office hours. not exceeding 60 calendar days. The enjoyment of maternity leave cannot be deferred. Sundays and public holidays. five (5) days a week or a total of 20 hours a weeks. in addition to the vacation and sick leave granted them. Incentives. it should be availed either before or after the actual period of delivery in a continuous and uninterrupted manner. without limitation as to the number of days of vacation and sick leave they may accumulate. that those who have served for less than one (1) year shall be entitled to 60-days leave with half pay. Recognitions and Awards In general. Benefits.5 days of sick leave annually with full pay. appointive officials up to the level of heads of executive departments. Married women in the government service who have rendered an aggregate of two (2) or more years of service shall. and continuing education in tended to enhance the managerial skills of government officials or executives who belong to the third level. undersecretaries and employees of the government whether permanent. heads of departments. 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. Paternity leave of seven (7) days shall be non-cumulative and strictly non-convertible to cash. Married women who are contractual employees whether or not receiving 20% premium on their salary. except teachers and those covered by special leave laws. The first of the four (4) deliveries shall be reckoned from the effectivity of the Paternity Leave Act on July 15. A married woman employee is entitled to maternity leave of absence with pay even if she has a pending administrative case. in accordance with the provisions of Section 18. Officials and employees. 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. s. 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. 1998. CSC-MC No. Funeral/mourning leave Graduation leave Enrolment leave Wedding/anniversary leave Birthday leave Hospitalization leave Accident leave Relocation leave . Every married male employee is entitled to paternity leave of seven (7) working days. 1996. 41. shall be entitled to maternity leave benefits like the regular employees. Rule XVI. are granted the following leave privileges subject to the conditions hereunder stated. 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. casual or coterminous. who have accumulated fifteen (15) days are allowed to monetize a minimum of ten (10 ) days. 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. . Terminal leave is applied for by an official or an employee who intends to sever his connection with his employer. Notice of absence. 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. That the official/employee shall submit the application for the said special leave privileges at least one (1) week prior to its availment except in emergency cases. Officials and employees in the career and non-career service whether permanent. 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. temporary. however. Application for sick leave in excess of five (5) successive days shall be accompanied by a proper medical certificate. 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. 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. he shall not be considered absent for the whole day. as authorized by proper authority. Teacher’s vacation service credits refer to the leave credits earned during summer or Christmas vacation. 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. The mandatory annual five (5)-day vacation leave shall be forfeited if not taken during the year. Absence on a regular day for which suspension of work is announced. should be sent to the immediate supervisor and/or to the agency head. A. 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. whether appointed or elective under regular. temporary or casual status and contractual personnel whose employment is in the nature of the regular employee. 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. After the five (5) year period.Instead. 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. 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. 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. occupational risks. no longer earns leave credits. An official or employee with pending administrative case/s is not barred from enjoying leave privileges. After five (5) years. or perils in life. Year-end Bonus and Cash Gift – All government personnel. payment of the monthly annuity continues if the retiree is still living. who are still in the service as of October 31 each year. are granted with this incentive. 5447 – The Special Education Fund Act). erasers.A. Automatic Annuity – Monthly pension is paid guaranteed for five (5) years from the date of retirement. Section 19 – Magna Carta for Public School Teachers) Teachers assigned to places declared by the President as calamity areas shall be granted the equivalent of five (5) days additional salary per month but payable only for the duration of the calamity period (R. . 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. 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. and other classroom supplies directly used shall be paid only to classroom teachers. if still living. forms. 4670. Cash Allowance to Teachers – It is provided for the teachers for the purchase of the chalk. retiree is paid monthly annuity for life. DECS Provident Fund – It aims to provide DECS official and employees benefits and loans for emergency needs. After five (5) years. Step Increment – It shall be granted to all deserving officials and employees based on merit and length of service.Initial Three-Year Lump Sum – This is available to those who are at least sixty (60) years of age on the date of retirement. 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. . Appropriations provided annually in the General Appropriations Act (GAA).0 hectares Schools with more than twelve (12) classes – 4. and that of their immediate dependents. and that of their immediate dependents and that of their children. FOR RURAL AREAS .5 hectare Central school with six (6) classes and non-central school with three to four (3-4) classes – 1.0 hectares NOTE: In cases where there is difficulty in meeting the above standards. the following alternatives are allowed. 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. The subsequent two-year lump sum is paid to the retiree on his 63rd birthday. Notations and Important Concepts 1. Salary Adjustment – It is based on approved ERF of Teachers Appropriation provided annually in General Appropriations Act (GAA). retiree is paid monthly annuity for life. if still living.0 hectares Schools with seven to twelve (7-12) classes – 3. 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.0 hectare Schools with seven to nine (7-9) classes – 2. for their hospitalization. and for other similar purposes to be determined by the Board of Trustees. 0 hectares FOR SECONDARY SCHOOLS (URBAN AREAS) 500 students or less 0. . Notes on Donation/Usufruct Simple Donation – It is one whereby a person disposes gratuitously of a piece of land in favor of the municipality. Conditional Donation – It is one in which imposes condition such as.0 hectares 2 001 students to 3 000 students 3. Central school with six (6) classes and non-central school with three to four (3-4) classes – 0. “that the land should be used only for education”.75 hectares Schools with more than twenty (20) classes – 1.0 hectares Agricultural 5.5 hectare 501 students to 1 000 students 1.0 hectare 1 001 students to 2 000 students 2.0 hectares fresh-water fishpond 2. city. In such case.5 hectare Schools with seven to twelve (7-12) classes – 1.0 hectares FOR SECONDARY SCHOOLS (RURAL AREAS) General/Vocational 4.0 hectares Fishery. add for projects 2.5 hectare Schools with seven to twenty (7-20) classes – 0. province or the Republic of the Philippines. Inter vivos donation – It takes effect during the lifetime of the donor.5 hectares Schools with more than twelve (12) classes – 2. the property is reverted to the owner when its use as stipulated in the donation is changed.0 hectares FOR URBAN AREAS Central school with six (6) classes and non-central school with six to ten (6-10) classes – 0. the top of the pole should be higher than the building to give the national flag due prominence. or what is traditionally known as the school garden. and repair as well as contribute to the effectiveness of the school’s visual zone. may be one (1) or two (2) meters wide. The donations should conform to the formalities required of a last will. in simple block. The footpaths. and the driveway which are intended to facilitate movement within the school site. taking into consideration of sunlight and the direction of prevailing breezes. 3. should at least three (3) meters wide. which is the primary access from the front gate to the main building. should be located on an area based on a minimum standard of 40 square meters of space per pupil. Notes on the External Areas in the School and Other Concerns The tradition laboratory for agriculture. . or Roman style. there should be a building for Industrial Arts/Home Economics classes with a minimum standard area of 2. or approximately one hundred (100) square meters. should at least three (3) meters wide. Mortis causa donation – It is when the donation took effect only after the donor’s death. The standard driveway. In a complete elementary school. The lettering. which is intended to serve vehicular traffic inside the school site. The mainwalk .5 square meters per place. 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. which are the secondary access between the different zones and buildings within the school site. The circulation area consists of the main walk. The recommended orientation of a school building in the Philippines is a NORTHWEST – WEST to SOUTHEAST – EAST axial direction. As a general rule. The main building facing the front gate should be at least ten (10) meters from the said gate. The signboard of the school should be of appropriate length and width to accommodate the name and location of the school. should be big enough to be easily readable from the street at a distance of ten (10) to twenty (20) meters from the school. the footpaths. A flagpole should be designed and constructed in a way that is easy to use. which is considered adequate for a class of fifty-six (56) pupils. Minor repairs involving not more than Php 500 000. provided that such opening shall not be less than one (1) square meter. The ceiling height of the rooms with natural ventilation shall not be less than 2.. The minimum classroom size should be seven (7) meters wide by eight (8) meters long. Window openings shall at least ten (10) percent of the floor area of the room. . conference rooms…etc.5 meters high. At least two (2) exit doors are required where the number of room occupants is over fifty (50) in the case of the classrooms. The window openings shall be at least 1. utilizing the Industrial Art classes teachers and/or community labor. but need some facelifting to restore to their original condition. and remained sturdy.40 meters. Repair – It involves remedial work done on any damage or deteriorated portion or portions of a building to restore to its original condition. The roof should be a cathedral type. or wood jalousies. a door shall not be less than 2. provided with glass.00 cubic meters per person. The windows shall be located on both of the longer side of the classrooms. Prompt attention on repair jobs will cut down maintenance cost.00 may be undertaken by the school head through the school administration. or not less than 240 square millimeters. The recommended minimum setback of a school from the street line is five (5) meters to minimize the intrusive sounds.70 meters measured from the floor to the ceiling. The minimum standard for the administrative space is five (5) square meters per person and an air space requirement of 12. ceiling height not less than 2. steel.10 meters high and 900 millimeters wide. Toilets and bath should not be less than one-twentieth (1/20) of the floor area of such rooms. and from column to column in width. Desks or chairs maybe arranged in eight (8) rows with seven (7) desks in a row. Renovation – It is applied to old school buildings which have weathered the years. The Physical facilities coordinator shall take charge of the making the necessary arrangements for the insurance of all government buildings. The ceiling should be a dropped ceiling. as when so provided in the deed of donation. 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. The sharing of the gross income derived from the operation of the canteen shall be on a 90/100 basis. and how to do research for High Schools. 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. s. – a rationale for said change stating public achievement and recognition of the individual apart from donating the school site should be submitted. and 2 000 and above. The library fund is 5 – 10 percent of the school fund (based proportionately) as released by the Division office. 108. Approval of the Secretary of education is no longer necessary. ninety percent (90%) for the cooperative and ten percent (10%) as the share of the school. 501 to 1 000 – one (1) full time librarian and one (1) part-time teacher-librarian. Republic Act 7160. Section 99(d) – It is known as the “Local Government Code”. 1 001 to 2 000 – one (1) full time librarian and one (1) part time teacher – librarian. library orientation and literature appreciation for pupils from Kinder to Grade IV. 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. to be replenished from the school library from time to time. “Discouraging the Indiscriminate Renaming of Public Schools and Colleges”. In consideration of the contents of DECS No. 1059. . The teacher-school librarian enrolment ratio shall be 500 or less-one (1) teacher – librarian. except where there is a special provision to name it so. enrichment. 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. and mastery.2. Naming of a school after a living person is prohibited by Republic Act No. 4. A teacher-librarian shall have one (1) teaching load. additional one (1) full – time librarian for every 1 000 additional enrollees. 1991. library lessons for Grades V – VI. 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. bibliographies. that aid in the teaching and or learning of certain concepts and skills. yearbooks. transparencies. and illustrations that deal with specific topic. Notations and Important Concepts 1. iodine and iron. Adopt a School Program – It was established trough Republic Act 8525 which aims to create multiple partnership with the business sector. social sciences. print and non-print used in public schools. audio cassette tapes. non-government organizations. workbooks. These include books in history. Food and Nutrition Package – It shall include feeding a child for 120 days within the school year with foods enrich 300 calories. geographical sources. foundations. biographical dictionaries. General References – These are specific materials which provide a variety of information on topics of general interest. dictionaries. and directories. Budget Preparation . 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. Non-print Materials – These are supplementary devices other than print materials such as video tapes.. Subject Area References – These are specific materials which provide information on selected topics which are useful to specific subject areas. The Special Education Fund ( Republic Act 5447) – It was created to provide additional financial support exclusively for the public schools. CHAPTER IX: BUDGETING. serials and periodicals. and multimedia learning packages. These include encyclopedias. atlases. films. while evaluation of prices on such materials shall be the responsibility of the Price Committee. DECS Instructional Materials Council Secretariat (IMCS) – It is responsible for the evaluation and approval of all instructional materials. almanacs. ACCOUNTING and AUDITING RULES and REGULATIONS Terms. vitamins. and individuals to team-up with DECS in providing the needed assistance and service to public schools. reviewers. skill books. 4. wages. educational. provided that no portion of the amounts authorized thereon shall be used for the creation of positions. 5.This account includes. dated January 30. athletic and cultural activities. and the translation of approved priorities and activities into expenditure levels for a budget year. Budget Execution This third phase of the budget process covers the various operational aspect of budgeting. General Allotment Release Order (GARO) It is a comprehensive authority issued to all agencies in general. office equipment and supplies and other similar expenses that are not supported by the regular budget allocations. allowances. official entertainment by the official or through his authorized representative. but shall not be limited to. intelligence or confidential expenses. Budget Legislation Authorization This refers to the enactment of the General Appropriation Bill into Appropriations Act based on the budget of “receipts and expenditures”. 7. Notes on Expense Account and Others Extraordinary And Miscellaneous Expenses (3-18-000). 440. subscription to professional technical journals and informative magazines. membership fees in national professional organizations duly accredited by the Professional Regulation Commission and/or membership fees in the Integrated Bar of the Philippines.This covers estimation of government’s revenues. to incur obligations not exceeding authorized amount during the specified period for the purpose indicated. contributions to civic or charitable institutions. expenses incurred for or during meetings . 1995. the determination of budget priorities and activities within the constraints imposed by available revenues and by borrowing limits. public relations. This account also includes library books and materials. nor for salaries. 6. membership fees in government associations. . 2. seminars and conference. 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. It was implemented under the National Budget Circular No. 3. Simplified Fund Release System (SFRS) It is a standardized system releasing allotments based on a predetermined categorization or disaggregation of agency budgets. salary adjustment and standardization. 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. and other expressly authorized confidential expenses for which appropriations have been approved specifically for the purpose. overtime pay. rendered by persons who are temporarily employed by authorized administrative or executive officers to carry on successfully administrative activities. 6686 as implemented by NCC 66. quarters. 1993. 4- A.A. 4. as amended by Budget Circular No. The rate of honoraria for resource persons and experts shall not exceed P250 but shall not be lower than P100 per hour. Advertising and Publication Expenses (3-23-000). Confidential and intelligence Expenses (3-19-000) – This account includes the cost of services which are confidential in nature. The provision for Personal Economic Relief Allowance (PERA) shall be in accordance with Budget Circular No. dated June 28. . compensation of informers employed to detect the whereabouts of criminals or the existence of prohibited games. 53 dated May 17.This account includes the cost of advertising and publication of notices in newspapers and magazines of genereal circulation.1992. laundry.200 each member per annum. accrued. Personal Services (3-01-000) – This account includes the pay proper. The government’s contribution to Employees Compensation Insurance Premium (ECIP) for each regular employee shall be computed at P450 per annum. premiums for social security insurance. The government’s counterpart to the contribution of regular member employees to the Pag-ibig Fund shall be computed P1. The total honoraria shall be computed based on the said rate multiplied by the projected total number of hours. which compensation shall not exceed ten per cent (10%) of the fines imposed upon the convicts. per diem compensation and longevity pay. cost of living.200 each member per annum. terminal leave pay. and shall be based only on the number of filled itemized positions entitled thereto. The government’s counterpart to the Medicare premium contribution of regular employees shall be computed at P1. 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. 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. allowances for subsistence. Subsidies and Contributions (3-10-000) – This account includes all aids and contributions in the form of cash or property granted to persons.this account includes charges for the use of facilities or equipment belonging to others. rent of post office boxes. including porterage and storage. supplies and materials purchased for operation which shall be considered as part of the cost of item. Not include herein are spare parts. hauling charges and insurance of items sold by government equipment of materials from one (1) place to another. and telegraph messenger services. parking fees and all other similar expenses. tips. charter of boats. Interests (3-09-000) – this account includes charges for the use of funds belonging to others. provisional advances. treasury bills. irrigation systems. postage charges. Repair and maintenance of Government Vehicles (3-05-000) – This account includes the cost of repairing and maintaining government vehicles. or 2) converted in the process of manufacture or construction. radio stations. Rents (3-08-000). Repair and Maintenance of Government Facilities (3-04-000) – This account includes cost of repairing and maintaining government facilities such as public buildings. bus. road. railroad. telegraph. treasury notes. wireless and cable charges and tolls. hire and guides or patrol. 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. non-commutable transportation allowances. airline and steamship fares. water supply systems. launches. such as interest on bonds. etc. Transportation Services (3-06-000) – This account includes the cost of transportation of things such as commercial transportation of mail. etc. wharves and other public structures. of persons while travelling abroad. 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. Grants. and other interest-bearing obligations. Not include in this account is the cost of transportation of equipment. artesian wells. It also includes. certificates of indebtedness. such as transportation. lodging and travel per diems. subsistence.. gasoline and oil which shall be under Supplies and Materials. road tolls. but is not restricted to items 1) normally consume within (1) year after being put into use . transfers. telegraph lines. transportation of personnel baggage or household effects. entities or organizations . bridges. Communication Services (3-03-000) – This account includes expenses for communication of message such as telephone. automobiles. Travelling Expenses (3-02-000) – This account includes expenses incurred in the movement of persons whether employed in the government or not.. river control and sea protection works. loans. if any. Auditing Services (3-16-000). etc. Rewards and other Claims (3-15-000). .This account includes cost investments in stock. uncollectible debts and losses of government funds or property for which relief is granted under Section 73 of P. Social Security Benefits. rewards. consume in government facilities such as office buildings . Loan Repayment and Sinking Fund Contributions (3-12-000). Investment Outlay (4-31-000). vehicles. or political sub- divisions. shops and grounds. associations and political sub-divisions.This account includes payment made either directly or into a sinking fund established for the retirement of public debt and other long. associations. government buildings. streets.D.This account includes the cost of all other services which are not otherwise classified under other accounts. Awards and Indemnities (3-11-000). equipments.This account includes indemnities for destruction of property or injury to persons. for the purpose of furthering programs or policies adjudged to be in the interest of the government.term obligations. Training and Seminar Expenses (3-17-000) – This account include expenses incurred for participation/attendance of personnel to training and seminars/ workshops. illumination and power Services(3-14-000) – This account includes the cost of water and electricity or gas illumination. 1445 and/or depreciation of fixed assets due to fair wear and tear in accordance with approved schedule. Loans Outlay (4-32-000). motor. other than pensions. government and private corporations revolving funds. in connection with government operations and projects. awards by courts or by administrative bodies.this account includes all claims for social security benefits . compensations and others claims for past services. Other Services (3-29-000).This accounts includes loans and capital advances made to persons. parks and monuments.This account includes losses of current assets due to deterioration of supplies and sales stock. Water.this account includes the amount remitted to the Commission on audit for auditing services rendered to the agency.24-000). No. Fidelity Bond and Insurance Premiums (3. bonds or other securities of government and private corporations.This account includes expenses for premiums on fidelity bond of accountable officials and insurance premiums of government properties such as.. Losses/ Depreciation/depletion (3-13-000). plazas. Etc. 3(5). the cost of which shall not be higher than the minimum amount prescribed by COA.this accounts includes the costs of investments in breeding animals including their offspring. grading. sales of assets.Refers to all cash inflow whether actual or constructive regardless of source or purpose and whether pertaining to the agency or not. July 26. 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 . . Fixture. PD 1445).This account includes the cost of building structures. fixtures and equipments and books. or administrator . Furniture. anter-fund and inter- agency transfers and equity contributions received by corporate agencies(COA Memo 84- 411. Works animals Outlay (4-37-000). and grants/aids. surveying. and fruit or non- fruit bearing perennial crops. “income”) – Covers tax and non-tax items such as those earned or realized from regular operations and services rendered. PD 1445). supra) Revenue(or its synonym. 3(2). government business or proprietory operations.comprises funds over which the officer accountable therefore may retain control for the lawful purposes for which they come into possession. fund deposits.This accounts includes the appraised value or other appropriate value of work animal which add to the assets of the government. Livestock and Crops Outlay(4-33-000). Government Funds – Includes public money of every sort and other resources pertaining to any agency of the government (Sec.1984). or which have been received for the fulfillment of some obligations. whether actually collected in cash or accrued. It includes not only income or revenue actually collected but also trust receipts. agent. Trust Funds.This accounts includes furniture. PD 1445). draining. Buildings and Structures Outlay (4-35-000). 3(3). animal dispersal program. purchased or constructed and permanent improvements thereto. Receipts.refers to funds which have come officially into the possession of any agency of the government or of public officer as trustee. Land and Land Improvements Outlay(4-34-000). Depository Funds. resulting in additions to or increases in the net assets of an entity (COA Memo 84-411. It embraces moneys in and any and all depositories (Sec. whose serviceable life is more than one year and which adds to the assets of the government. Equipment and books Outlay (4-36-000).This account includes the cost of rights to lands ownership and the permanent improvements to land such as filling. and planting trees. wages. often called a “special revenue fund”. BK V(B). or social conditions. and sundry expenses.refer to appropriations for the purchase of goods and services for current consumption or for benefits expected to terminate within the fiscal year (Sec. RA 7160). etc.is available for any purpose to which the legislative body may choose to apply it. Sec. or to provide an additional amount to the original appropriations which proved to be inadequate or insufficient for to the particular purpose intended. Code. Current Operating Expenditures. 2(4). Trust Fund. or which have been received for the fulfillment of some obligation (Sec. BK VI. Sec 3(4).refers to funds available to support obligations for specified purpose or project. the benefits of which extend beyond the fiscal year and which add to the assets of government. orv administrator. thereby non. 1987 Adm. . Supplemental Appropriation. Capital Outlays. political. 1987. agent. bureaus and offices of the Government during any given year. such as those for the construction of physical structures or for the acquisition of real property or equipment .refers to funds which have come officially into the possession of any agency of the government or of a public officer as trustee. BK VI. 1987 Adm. authorized by Congress or other appropriate authorities as necessary for the regular operations of all the departments. 85-55A.pertain to expenses which could not pass the test of prudence or the obligation of a good father of a family. Code. Contingent Appropriation – is one provided by law out of which the executive branch of the government may supplement regular appropriations or meet emergency expenditures. Supra). Unnecessary Expenditures. 2(6). General Fund. It is used to finance the ordinary operations of a government unit.consists of specified amounts of salaries. It is composed of all receipts or revenues which are not by the law or by contractual agreement applicable to specific purposes. Sec.responsiveness to the exigencies of the service (COA Cir. Code. Annual Appropriation. PD 1445). 306 c. 2(4).refer to the appropriations for the purchase of goods and services. 306 (f) RA 7160). segregates specified revenues for limited purposes. Special Fund – is one which by legislative actions. Continuing Appropriation.is one prepared to adjust the equilibrium of the first approved budget which has been disturbed or current economic. Adm. even when these obligations are incurred beyond the budget years (Sec. immoderate and incurred in violation and ethics and morality. It includes expenses which exceed what is usual or proper as well as expenses which are unreasonably high. Extravagant Expenditures – refer to those expenses which are unreasonable. . Excessive Expenditures –signify expenses incurred at an immoderate quantity or exorbitant price. and just beyond measure and amount. Disbursement – constitute all cash paid out during a given period in currency or by check.
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