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3rd-DFIMMEA-and-UPSKILLING-OF-SHADAS-AND-AO-II-ACCOUNTING-MATTERS.pptx
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- 6. 50,000 and above/unit – PPE (Capital Outlay) below 50,000.00/unit – Semi –expendable (MOOE)
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- 20. TIMELINE OF QUARTERLYMOOE DOWNLOADING QUARTERLY MOOE TIMELINE 1ST QUARTER On or before 10th day of January 2nd QUARTER On or before 10th day of April 3rd QUARTER On or before 10th day of July 4th QUARTER On or before 10th day of October
- 22. Deadline of Submissionof monthly liquidation – on or before 5th day of the following month. Deadline of annual School MOOE Liquidation- within twenty (20) calendar days after the end of the year subject to frequently as necessary during the year. *January 20 *if the January 20th day of January falls on weekend or holiday , the deadline is following working day. *Liquidation Report submitted beyond 20th day of January is considered LATE. *LATE LIQUIDATION, NO ISSSUANCE OF CERTIFICATION FROM ACCOUNTING OFFICE WHICH MAY RESULT TO NO PBB.
- 23. SCHOOL BASIS 5 D.M OSDS NO.133 S. 2023 : ISSUANCE OF Liquidation Pre -Audit Observation Memorandum 4 D.M OSDS NO. 71 S. 2023: Updates on the Signtories on the Liquidation Report Form and CDR 3 COA Circular: No 2023 - 004 - Revised Guidelines for Documentary Requirements for Common Govenrment Trransactions 2 DM OSDS No. 87 s. 2023:School MOOE Liquidation Process 1 DM OSDS No. 82 s. 2023 Revised Documentary Requirements on the Submission of Monthly School Liquidation for the Maintenance and Other Operating Expenses (MOOE) 5 D.O NO.008 S. 2019; Revised Implementing Guidelines on the Direct release , use,monitoring and reporting of MOOE allocation of Schools including other funds managed by schools 4 DM OSDS No. 81, s. 2023: Deadline of the submission of Monthly Liquidation Reports 3 2 1 5 D.O NO.008 S. 2019; Revised Implementing Guidelines on the Direct release , use,monitoring and reporting of MOOE allocation of Schools including other funds managed by schools 4 3 2 1 Liquidated 70% - 74% within the month based on the monthly budget. Liquidated 65% -69% within the month based on the monthly budget. Liquidated 60% - 64% or below within the month based on the monthly budget Liquidated 59% or below within the month based on the monthly budget. MOOE LIQUIDATIONS QUALITY TIMELINESS Submitted 8th-9th day of the following month or complied 6-7 days upon receipt of communication. *For December 2023 Liquidation - Submitted 29th day of December Submitted 10th day- 11th of the following month or complied 8 days and beyond upon receipt of communication. *For December 2023 liquidation - Submitted 2nd -5th day of the first month of the following year Submitted 12th day or beyond of the MOOE funds for the month. *For December 2023 liquidation - Submitted 6th - 15th of the first month of the following year. EFFICIENCY Submitted 5th day of the following or complied the observations 3 days upon receipt of communication. *For December Liquidation 2023 - Submitted 27th day of December Submitted 6th- 7th day of the following month or complied observations 4-5 days upon receipt of communication. *For December Liquidation 2023 - Submitted 28th day of December No Observation/s in a monthly liquidation. (LPOM) 1-3 Observation/s in a monthly liquidation. (LPOM) 4-6 Observations in a monthly liquidation. (LPOM) 7 - 9 Observations in a monthly liquidation. (LPOM) 10 or more observations in a month or returned twice the Liquidation Report for compliance Liquidated 75% or above within the month based on the monthly budget.
- 24. Note: TIMELINESS 1 2 RATING RATING SCALE: NUMERICAL RATING 4.50 -5.00 3.50- 4.49 2.50 - 3.49 1.50-2.49 below 1.49 Submission vs. compliance whichever is lower Kung nakasubmit sya L.R On or before 5th day of the following but submitted the compliance 4-5 days upon receipt of communication the rate is 4. 1. There's no absolute assurance that the school will not be receiving AOM, NS & ND from COA. Hence, it can only prevent issuance of the said documents. The school performance in Liquidation Report failed to meet expectations The School needs significant improvement by enhancing major areas of the liquidation reports OUTSTANDING UNSATISFACTORY POOR Based on the actual accomplishments and results. VERY SATISFACTORY SATISFACTORY School performance in Liquidation Report met expectations. Goals, objectives and financial targets were achieved based on the established standards. School performance in Liquidation Report is good but there are some areas need enhancement. DESCRIPTION OF RATING ADJECTIVAL RATING The School performance in Liquidation Report represents an extraordinary level of achievement and commitment in terms of quality, efficiency and timeliness.