Maintenance and Other Operating Expenses

This account includes traveling expenses, communication services, repair and maintenance, transportation services, supplies and materials, water, illumination and power services, auditing services, training and seminar expenses. For purchase of supplies, items should not exceed P10, 000.00 as prescribed by COA.

To pay expenses for utilities (e.g. electric and water expenses);

To procure school supplies necessary in classroom teaching;

To pay salaries for janitorial and security services; and

To use for other mandatory expenditures except for the procurement of textbooks and other instructional materials, and school furniture and equipment.