MAINTENANCE AND OTHER OPERATING

EXPENSES (MOOE)& CAPITAL OUTLAY (CO)

Mandatory Expenses
Maintenance and Other Operating Expenses (MOOE)

(MOOE Expense Code 200)

This account includes
Travelling Expenses
Communication Services
Repair and Maintenance
Transportation Services
Supplies and Materials
Water, Illumination and Power Services
Auditing Services
Training and Seminar Expenses
Uses of University MOOE

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

To use for other mandatory expenditures except for

the procurement of textbooks and other instructional
materials, and school furniture and equipment
LEGAL BASES OF MOOE

Department and Budget and Management (DBM)

RA No. 10717 Section 105, General Provisions
(GP)
The appropriations authorized under RA 10717 shall
be valid for the release and obligation for the
purpose specified and subject to the pertinent
special and general provisions:
Personnel Services (PS)
Maintenance and Other Operating Expenses (MOOE)
Capital Outlay (CO)
MOOE

Training and Seminar - This account includes expenses incurred for

participation/attendance of personnel to training and seminars/workshops,
conferences, etc.
Travelling Expenses This account include expenses incurred in the
movement of persons whether employed in the government or not, such
as transportation, subsistence, lodging and travel per diems, hire and
guides of patrol, transportation of personal baggage or household effects,
bus, railroad, airline and steamship fares, tips, transfers, etc., of persons
while travelling abroad, charter of boats, launches, automobiles, etc., road
tolls, parking fees and all other similar expenses.
Auditing Services This account includes the amount remitted to the
Commission on Audit for auditing services rendered to the agency.
Communication Services This account includes expenses for
communication messages such as telephone (landline and mobile),
internet expenses, wireless and cable charges, satellite and tolls, postage
charges
Water, Illumination and Power Services This account includes the
cost of water and electricity or gas illumination consumed in government
facilities.
MOOE

Repair and Maintenance of Government Vehicles

This account includes the cost of repairing and maintaining
of government vehicles. Not included herein are spare
parts, gasoline and all which shall be under Supplies and
Materials.
Repair and Maintenance of Government Facilities
This account includes cost of repairing and maintaining
government facilities such as public building, roads, bridges,
irrigation systems, river control and sea protection works,
artesian wells, water supply systems, telegraph lines, radio
stations, docks/waterfronts and other public structures.
Supplies and Materials This account includes the cost
of all expendable commodities acquired or ordered for
immediate use in connection with government operations.
MOOE

Supplies and Materials This account includes the

cost of all expendable commodities acquired or ordered
for immediate use in connection with government
operations.
Office Supplies Expenses
Medical, Dental and Laboratory Supplies Expenses
Military, Police and Traffic Supplies Expenses
School Supplies Expense
Fuel, Oil and Lubricants Expenses
Maintenance Supplies Expenses
Other Supplies Expenses and other expendable
property consumed in an function, activity or office.
MOOE

Rents This account include charges for the use of

facilities or equipment belonging to others. Example of
these facilities and equipment:
Offices and grounds
Quarters of personnel
Arsenal
Barracks
Warehouses
School Houses
Office Machines
Road and other maintenance equipment
MOOE

Grants, Subsidies and Contributions This account

includes all aids and contributions in the form of cash or
property granted to people, entities or organizations for
the purpose of furthering programs or policies adjudged
to be in the interest of the government. Examples are:
Aide for Educational purposes
For public health and sanitation and for construction
Aid to cultural minorities and contributions to
economic development projects.
MOOE

Fidelity Bond and Insurance Premiums This account

includes expenses for premiums on fidelity bond of
accountable officials and insurance premiums of
government properties such as government buildings,
equipment, motor vehicles, ect.
Other Services This account includes the cost of all
other services which are not otherwise classified under
other accounts. Example are:
Repair and maintenance of equipment when done by other
government agencies or by private contractors
Printing and Binding
Subscription
Money Order Fees
Meal and Transportation or Motor Vehicle Allowance for
Overtime Work and Election Expenses
MOOE

PETTY CASH is a small amount of discretionary

funds in the form of cash used for expenditures where
it is not sensible to make any disbursement by
cheque, because of the inconvenience and costs of
writing, signing and then cashing the cheque.
CAPITAL OUTLAYS (CO)

Are appropriations spent for the purchase of goods

and services, the benefits of which extend beyond the
fiscal year and which add to the assets of
government.
Purchase of goods and services as well as
construction of buildings which must observe
pursuant to the Revised Implementing Rules and
Regulations Procurement Law or known as RA
9184.
CAPITAL OUTLAYS (CO)

Land and Land Improvement Outlay This account

includes the cost of rights to land ownership and the
permanent improvements to land such as filling, draining,
grading, surveying and planting of trees.
Investment Outlay This account includes cost
investment in stocks, bonds or other securities of
government and private corporations, associations or
political subdivisions.
Building and Structure Outlay This account includes
the cost of building structures, purchased or constructed
and permanent improvements thereto.
Furniture, Fixtures, Equipment and Books Outlay
This account includes furniture, fixtures, equipment and
books whose serviceable life is more than one year and
which adds to the assets of the government.
ADDITIONAL INFORMATION

PERSONNEL SERVICES (PS)

Consistent with GP No. 50 of FY 2016 GAA, appropriations for PS
shall be used for the payment of personnel benefits authorized
by law to be given to National Government personnel, computed
based on the Government Manpower Information System (GMIS).
MAINTENANCE AND OTHER OPERATING EXPENSES
(MOOE)
Provisions for Supplies, Materials and Office Equipment, subject to
submission of FY 2016 Annual Procurement Plan (APP)-Common-Use
Supplies and Materials (APP-CSE). For submission to PhilGeps and DBM.
Note: Supplies of Goods, Services, Repairs, etc., should follow the
Implementing Rules and Regulations of the RA 9184-Government
Procurement Reform Act
CAPITAL OUTLAY (CO)
All Infrastructure Projects and Purchase of Equipment are subject
for Public Bidding in pursuant to the Implementing Rules and
Regulations or RA 9184 Government Procurement Reform Act