School MOOE, as defined under the Definition of Terms per Section IV.4 of DepEd Order No. 8, s. 2019, shall also be used for the following, among others, subject to availability of funds and prioritization of mandatory expense items; and must be in accordance with the existing budgeting, accounting, procurement and auditing rules and regulations:

1) To fund activities as identified in the approved School Improvement Plan (SIP) for implementation in the current year and as specifically determined in the Annual Implementation Plan (AIP) which shall follow the calendar year format (Annex 1) of the school;

2) To finance expenses pertaining to graduation rites, moving up or closing ceremonies and recognition activities;

3) To fund supplies, rental and minor repair of tools and equipment and other consumables for teachers and students deemed necessary in the conduct of classes and learning activities;

4) To fund minor repairs of facilities, building and grounds maintenance necessary for the upkeep of the school (as defined in DepEd Order No. 1, s. 2017 entitled Guidelines on the National Inventory of DepEd Public School Buildings for School Year 2016-2017);

5) To procure semi-expendable property items worth less than Phpl5,000.00 (including Technical-Vocational-Livelihood and science classes consumables) as provided in the Government Accounting Manual (GAM) issued by the Commission on Audit; and

6) In no case shall the school MOOE be used for the procurement of:

6.1. School seats, and teacher’s tables and chairs except for school furniture which are not procured/provided by the Central, Regional or School Division Offices. These may include laboratory and workshop furniture;

6.2. Textbooks; and

6.3. Other supplementary learning resources (SLRs) which include publications, periodicals and review materials.