DepEd Order 017, s. 2024
Amendment to the Provisions of DepEd Order No. 001, s. 2023 on Signing Authorities for Financial Matters in the Department of Education
DEC 04 2024
DepEd ORDER
No. 017, s. 2024
AMENDMENT TO THE PROVISIONS OF DEPED ORDER NO. 001, s. 2023 ON SIGNING AUTHORITIES FOR FINANCIAL MATTERS IN THE DEPARTMENT OF EDUCATION
To: Undersecretaries
Assistant Secretaries
Bureau and Service Directors
Regional Directors
Schools Division Superintendents
Public Elementary and Secondary School Heads
All Others Concerned
1. This refers to OO-OSEC-2024-280 1 dated November 19, 2024, designating an Assistant Secretary for Finance as a supplement to the DepEd Order 015, s. 2024 on the Revised Designation of the Undersecretaries and Assistant Secretaries to the Strands and Functional Areas of Responsibilities and Revised Signing Authorities on Human Resource Actions.
2. Therefore, in exigency of service and for the efficiency of operations, this DepEd Order (DO) is issued to partially amend the signing authorities stipulated in the Annex C of the DO 001, s. 2023 or Revised Designation of Undersecretaries and Assistant Secretaries to their Strands and Functional Areas of Responsibilities and Revised Signing Authorities.
3. The amended provisions are enclosed as Annex “A”, in bold and underlined fonts.
4. This Order amends specific provisions under DO 001, s. 2023, provided that all other provisions not covered by this Order shall continue to be in effect. However, this Order may be amended or revised, as necessary, by the DepEd Secretary.
5. This Order shall take effect immediately and shall remain in force until further orders. Certified copies of this Order shall be registered with the Office of the National Administrative Register (ONAR) at the University of the Philippines Law Center (UP LC), UP Diliman, Quezon City.
6. For more information, please contact the Office of the Undersecretary for Finance through email at usec.financebpm@deped.gov.ph or at telephone number (02) 8633-9432.
7. Immediate dissemination of and strict compliance with this Order is directed.
By Authority of the Secretary
(SGD) SONNY ANGARA
Secretary
(Enclosure to DepEd Order No. 017, s. 2024)
SIGNING AUTHORITIES FOR FINANCIAL MATTERS IN THE DEPARTMENT OF EDUCATION
A. WORK AND FINANCIAL PLAN (WFP)
The Work and Financial Plan (WFP) is an annual operational plan that details the office's planned programs, outputs, and activities including the timelines and budgetary requirements based on an uploaded Expenditure Matrix (EM) in the Program Management Information System (PMIS). It guides budget execution by outlining the monthly physical, obligation, and disbursement plans. The following signing authorities should be observed for the WFP:
i. Central Office
Office | Prepared by | Certified by | Recommending Approval | Approved by |
Offices under Office of the Undersecretary | Highest-Ranking Plantilla Personnel | Director (if applicable) | Undersecretary in-charge of Planning and Undersecretary in-charge for Finance | Secretary or his/her designated EXECOM lead |
Office of the Undersecretary | Highest Executive Assistant | N/A | Strand Undersecretary (except for the Office of the Undersecretary in-charge of Planning and Finance) | Undersecretary in-charge of Planning and Undersecretary in-charge for Finance |
Office of the Assistant Secretary | Highest Executive Assistant | Strand Assistant Secretary (if applicable) | Strand Undersecretary (if applicable) | Undersecretary in-charge of Planning and Undersecretary in-charge for Finance |
Office of the Director | Highest-Ranking Plantilla Personnel | Bureau or Service Director (if applicable) | Undersecretary/Assistant Secretary concerned (Highest Executive of the Strand) *For strands with Assistant Secretary, his/her initial is required. | |
Division | Head of the Division | Bureau or Service Director (if applicable) | ||
Office/Unit | Head of Office or Highest-Ranking Personnel | Bureau or Service Director in-charge of the office (if applicable) |
ii. Regional Office
Office | Prepared by | In Coordination With | Recommending Approval | Approved by |
Office of the Regional Director | Next Highest-Ranking Plantilla Personnel from RD | Chief of Policy Planning and Research Division and Chief of Finance Division | Assistant Regional Director | Regional Director |
Office of the Assistant Regional Director | Next Highest-Ranking official from ARD | |||
Functional Divisions | Functional Division Chief |
iii. Schools Division Office
Office | Prepared by | In Coordination With | Recommending Approval | Approved by |
Office of the Schools Division Superintendent and Assistant Schools Division Superintendent | Second Highest-Ranking Personnel in the Office of SDS (OSDS) & office of ASDS (OASDS) | Planning Officer III (SGOD-Planning and Research Section) and Budget Officer (OSDS-Finance) | Assistant Schools Division Superintendent | Schools Division Superintendent |
Functional Divisions (Curriculum Implementation Division and School Governance and Operations Division) | Functional Division Chief |
B. ACTIVITY REQUEST (AR), AUTHORITY TO CONDUCT (ATC) AND AUTHORITY TO PROCURE (ATP)/AUTHORITY TO ENGAGE (ATE)/PURCHASE REQUEST
Except as provided in the subsequent Items (2 and 3) hereof, programs, activities, and projects to be undertaken consistent with the approved Work and Financial Plan (WFP) for the current year may proceed upon approval of the Activity Request (AR) or the Authority to Conduct (ATC) that was prepared for the purpose. The AR or ATC, as the case may be, shall be prepared in accordance with the authorities indicated in the following table:
i. Central Office
(AR/ATC)
AMOUNT INVOLVED | REQUESTING OFFICIAL | CERTIFICATION OF AVAILABILITY OF ALLOTMENT | APPROVING OFFICIAL | |
ACTIVITY | DOWNLOADING OF FUNDS | |||
Not over P1000 Million | Head of Office / Division Chief or Higher Official | Chief of Budget Division | Highest Executive in-charge with initial of the Assistant Secretary concerned | Undersecretary for Finance |
P100 Million and above | Head of Office / Division Chief or Higher Official | Chief of Budget Division | Highest Executive in-charge with initial of the Assistant Secretary concerned | Undersecretary for Finance with clearance from Office of the Secretary |
ii. Baguio Teachers Camp (BTC)
AMOUNT INVOLVED | REQUESTING OFFICIAL | CERTIFICATION OF AVAILABILITY OF ALLOTMENT | APPROVING OFFICIAL | |
ACTIVITY | DOWNLOADING OF FUNDS | |||
Over P1 Million up to P5 Million | Head of Section or Higher Official Concerned | Head of Budget Unit | Baguio Teachers Camp Superintendent | Undersecretary for Finance |
Over P5 Million up to P100 Million | Teachers Camp Superintendent | Highest EXECOM-in-charge of Baguio Teachers Camp |
iii. Regional and Schools Division Office
OFFICE/AMOUNT INVOLVED | REQUESTING OFFICIAL | CERTIFICATION OF AVAILABILITY OF ALLOTMENT | APPROVING OFFICIAL |
a. Regional Office Up to the extent of allotment received | Head of Office/Division Chief | Chief of Finance Division | RD |
b. Schools Division Office Up to the extent of allotment received | Division Chief / Unit Head | Accountant – Availability Budget Officer Allotment | SDS |
Authority to Procure (ATP) /Authority to Engage (ATE)/ Purchase Request (PR)
Procurement projects and/or activities that are incorporated in the approved WFP, or Annual Implementation Plan (AIP) where applicable, and in the approved Annual Procurement Plan (APP), shall be undertaken upon the approval of the Authority to Procure (ATP) or Authority to Engage (For Highly Technical Consultant) or PR, prepared in accordance with the prescribed form and observing the following signing authorities:
i. Central Office
OFFICE/AMOUNT INVOLVED | REQUESTING OFFICIAL | CERTIFICATION OF AVAILABILITY OF ALLOTMENT | APPROVING OFFICIAL |
Not over P1 Million | Head of Office / Division Chief or Higher official concerned | Chief of Budget Division | Director or higher official concerned |
Head of Section or higher official concerned for BTC | Head of Budget Unit | Teachers Camp Superintendent for BTC | |
Over P1 Million up to P5 Million | Director or higher official concerned | Chief of Budget Division | Assistant Secretary or higher official concerned |
Teachers Camp Superintendent for BTC | Head of Budget Unit | Assistant Secretary or Higher official concerned | |
Over P5 Million | Director or higher official concerned | Chief of Budget Division | Undersecretary concerned |
Teachers Camp Superintendent for BTC | Head of Budget Unit | Undersecretary concerned |
ii. Regional, Schools Division, and Schools
OFFICE/AMOUNT INVOLVED | REQUESTING OFFICIAL | CERTIFICATION OF AVAILABILITY OF ALLOTMENT | APPROVING OFFICIAL |
Regional Office Up to the extent of allotment received | Division Chief/Unit Heads | Chief of Finance Division | Regional Director |
Schools Division Office Up to the extent of allotment received | Division Chief concerned/Unit Head or Supply Officer | Budget Officer | Schools Division Superintendent |
IU School Up to the extent of allotment received | Designated Nonteaching personnel except School’s Property Custodian | Designated Budget/Finance Staff (AO or Administrative Assistant (ADAS) II/III) | SH or the School’s Officer-in-Charge (OIC) designated by the SDS |
Non-IU School | Nonteaching personnel except School’s Property Custodian | Budget Officer (AO V) or Designated Budget/Finance Staff | SH or the School’s OIC designated by the SDS |
The ATP/ ATE-HTC shall be prepared for each procurement activity or project and must be strictly in accordance with the approved WFP and the approved APP, or a Supplemental WFP and a Supplemental APP; or in the case of the field offices or schools, in accordance with the approved WFP / Annual Implementation Plan and the APP for the current year of the office/school concerned.
C. BIDDING DOCUMENTS and OTHER PROCUREMENT-RELATED DOCUMENTS, CORESPONDENCE OR NOTICES
Bidding Documents, Request for Quotations, Bid Bulletins, correspondences, notices and other documents issued in connection with the conduct of a procurement activity or proceeding shall be signed and issued by the Bids and Awards Committee (BAC) concerned, through the Chairperson (or in his/her absence, the Vice Chairperson) , or by the Events Assistance and Services Unit (EASU),through the EASU Procurement Committee (or in his/her absence, the Vice-Chairperson, if applicable).
For projects awarded through Procurement, the Officials, as designated below, are hereby given full authority to approve and issue the Resolution to Award (RTA) and the Notice to Award (NOA) on behalf of the Secretary, as Head of the Procuring Entity (HoPE):
i. Central Office
Amount Involved | Approving (i.e. RTA) and Issuing (i.e. NOA) Official |
Not over P1 Million | Director or higher official concerned However, if the procurement of the project subject of the RTA or NOA was undertaken by the BAC of which the Director or higher official concerned is a member, the same shall be approved and issued by the Undersecretary concerned. |
Teachers Camp Superintendent for BTC However, if the procurement of the project subject of the RTA or NOA was undertaken by the BAC of which the Teachers Camp Superintendent for BTC is a member. the same shall be approved and issued by the Undersecretary concerned. | |
Over P1 Million up to P5 Million | Assistant Secretary concerned However, if the procurement of the project subject of the RTA or NOA was undertaken by the BAC of which the Assistant Secretary is a member, or in the absence of an Assistant Secretary, the same shall be approved and issued by the Undersecretary concerned. |
Over P5 Million up to P50 Million | Undersecretary concerned |
Over P50 Million | Head of Procuring Entity (HoPE) or Undersecretary designated as HoPE with the initial of Undersecretary concerned |
The foregoing enumeration of authorized approving and issuing officials based on their respective thresholds shall apply to projects covering single lots, or project with an RTA and corresponding NOA.
For a project covering multiple lots with corresponding NOAs under an RTA, the approving and issuing official with the highest amount involved or threshold shall be the signatory of the RTA and the NOAs.
ii. Regional Offices, Schools Division Offices, and Schools
Office/Amount Involved | Approving (i.e. RTA) and Issuing (i.e. NOA) Official |
Regional Office Up to the extent of allotment received | RD |
Schools Division Office Up to the extent of allotment received | SDS |
IU School Up to the extent of allotment received | SH or the School’s OIC designated by the SDS |
Non-IU School Up to the extent of allotment received | SH or the School’s OIC designated by the SDS |
For other-procurement related documents:
Document | Signing Authority (Approval) |
Procurement Monitoring Report for submission to the Government Procurement Policy Board and posting | Undersecretary for Procurement |
Annual Procurement Plan (APP) | HoPE, with prior recommending approval of the Undersecretary and Assistant Secretary for Procurement |
Agency Procurement Compliance and Performance Indicator (APCPI) | |
Certification – Undertaking of Early Procurement Activities (EPA) | |
Other procurement-related documents requiring signature of the HoPE |
D. CONTRACTS, PURCHASE ORDERS, MOAs and OTHER FORMS OF AGREEMENT
Contracts, Purchase Order (PO), Memorandum of Agreement (MOA), or any agreement in whatsoever form, to be executed pursuant to an approved RTA and NOA shall be certified with the Availability of Funds by the following:
Transactions | Certification of Availability of Funds |
Central Office Bureau/Service/Executive Office ii. BTC iii. BLR Cebu | Chief Accountant BTC Accountant BLR Cebu Accountant |
Regional Office | Head of Accounting Unit |
Schools Division Office | Accountant |
IU School | School’s Accountant/Bookkeeper |
Non-IU School | School’s Bookkeeper in-charge (ADAS III) |
For contracts awarded through public bidding, the Officials, as designated below, are hereby given full authority to sign the procurement Contract, PO, MOA, or agreement in whatsoever form, on behalf of the Secretary, as the HoPE:
i. Central Office
Amount Involved | Signing Official |
Not over P10 Million | Director or higher official concerned However, if the procurement of the project subject of the RTA or NOA was undertaken by the BAC of which the Director or higher official concerned is a member, the contract/PO/MOA shall be approved/signed by the Undersecretary concerned. |
Teachers Camp Superintendent for BTC However, if the procurement of the project subject of the RTA or NOA was undertaken by the BAC of which the Teachers Camp Superintendent for BTC is a member, the contract/PO/MOA shall be approved/signed by the Undersecretary concerned. | |
Over P10 Million up to P50 Million | Assistant Secretary concerned However, if the procurement of the project subject of the RTA or NOA was undertaken by the SAC of which the Assistant Secretary is a member, the contract/PO/MOA shall be approved/ signed by the Undersecretary concerned. |
Over P50 Million up to P100 Million | Undersecretary concerned |
Over P100 Million | HoPE or Undersecretary designated as HoPE with the initial of the Undersecretary concerned. |
The foregoing enumeration of authorized approving/signing officials based on their respective thresholds shall apply to projects covering single lots, or project with an RTA and corresponding NOA and contract.
For a project covering multiple lots with corresponding NOAs and contracts under an RTA, the approving/signing official with the highest amount involved or threshold who signed the RTA and the NOAs, shall also sign the contracts/POs/MOAs.
ii. Regional Offices, Schools Division Offices, and Schools
Office/Amount Involved | Signing Official |
IU School Up to the extent of allotment received | SH or the School’s OIC designated by the SDS |
Non-IU School Up to the extent of allotment received | SH or the School’s OIC designated by the SDS |
A procurement Contract, PO, MOA, or agreement in whatsoever form, shall be issued a Notice to Proceed (NTP) by the same official authorized to sign the said Contract, PO, MOA, or agreement in whatsoever form.
Contract time or delivery suspension, work suspension, amendment to order, variation order, other forms of amendment, or modification to the agreements, and other incidents of contract implementation, including all correspondence and notices arising therefrom, shall be issued by the same official authorized to sign the Contract, PO, MOA, or by agreement in whatsoever form, with recommendations from the project owner /implementing unit, without prejudice to the prerogative of the lead ExeCom official concerned or the Secretary to revie,;v, reverse, or modify the same, when necessary.
The Procurement Strand, through the Undersecretary for Procurement may issue allowed forms or instruments of procurement agreements.
E. AUTHORITY TO DRAW CASH ADVANCE
Requests for Authority to Draw Cash Advance (ADCA) shall be supported by an approved AR or ATC and APP for the year of the office concerned, as well as the review and evaluation of the Accounting Division/ Unit/ Section on the compliance with applicable rules and regulations on granting of cash advance. The ADCA shall be signed by the following DepEd officials:
Office/Amount Involved | Requesting Official | Approval |
a. Central Office Not over P1 Million | Head of office/Division Chief/Concerned | Director for Finance Service |
Over P1 Million up to P10 Million | Head of Office/Division Chief/Concerned | Assistant Secretary for Finance |
Over P10 Million | Head of office/Division Chief/Concerned | Undersecretary for Finance |
b. Regional Office Up to the extent of allotment received | Head of Office/Division Chief Concerned | RD |
c. Schools Division Office Up to the extent of allotment received | Division Chief / Unit Head SH or the School’s Officer-in-Charge (OIC) designated by the SDS, for non-Ius | SDS |
d. IU School Up to the extent of allotment | AO, or in the absence of the officer designated by the SH | SH or the School’s OIC designated by the SDS |
F. SUB-ALLOTMENT RELEASE ORDER
Funds released by the DBM to the DepEd intended for the implementation of programs, projects or activities by DepEd field units shall be downloaded through a Sub-Allotment Release Order (Sub-ARO). No Sub-ARO shall be issued by the Budget Division/Unit without an approved Transfer/Downloading of Funds.
Office | Certification of Availability of Allotment | Approval for Transfer/Downloading of Funds |
Central Office | Chief of Budget Division | Undersecretary for Finance |
Regional Office | Chief of Budget Division | Regional Director |
The Sub-ARO shall be signed by the following officials:
a. Of the amount transferred or downloaded by the Central Office to the RO, the SDO shall receive their funding requirement from the sub-ARO issued by the Regional Office concerned;
b. From the Sub-ARO received from the RO, the SDO may further sub-allot the funding requirement of its School Implementing Unit. Provided, the Sub-ARO issued must not exceed the amount transferred or downloaded to the RO and SDO.
G. OBLIGATION REQUEST AND STATUS
The Obligation Request and Status (ORS) shall be signed by the following officials
Central Office | Box “A” | Box “B” |
Not over P1 Million | Director concerned | Chief of Budget Division |
Over P1 Million up to P10 Million | Assistant Secretary concerned or Undersecretary concerned (if no Assistant Secretary) | |
Over P10 Million | Undersecretary concerned | |
Baguio Teachers Camp | Head of Unit concerned or Teachers Camp Superintendent | Head of Budget Unit |
BLR Cebu | BLR Director IV | Head of Budget Unit – DepEd CO |
Regional Office | Division Chief concerned/Unit Head | Chief of Finance Division |
Schools Division Office | Division Chief/Unit/Section Head | Head of Budget Unit/Section |
IU School | SH or the School’s OIC designated | Designated Budget Officer (AO or Administrative Assistant (ADAS) II/IIII) |
H. PAYROLL FOR THE PAYMENT OF SALARIES AND OTHER BENEFITS
The Personnel Division/ Unit of the Central Office and field units are responsible for the preparation of Payrolls for salaries and other benefits, certified by the following officials: (refer to Government Accounting Manual (GAM) Volume 11, Appendix 33 - Payroll Form)
Office/Amount Involved | Expenditure Class/Approval | |
Personnel Service (PS) | Maintenance & Other Operating Expenses (MOOE and Capital Outlay) | |
a. Central Office Not over P5 Million | Director for Finance Service | |
Over P5 Million up to P10 Million | Assistant Secretary for Finance | |
Over P10 Million | Undersecretary for Finance | |
b. Baguio Teachers Camp Not over P1 Million | Teachers Camp Superintendent | |
Over P1 Million up to P10 Million | Teachers Camp Superintendent | Undersecretary For Administration |
Over P10 Million | Undersecretary for Administration | Undersecretary for Finance |
c. Regional Office Up to the extent of allotment released | RD | |
d. Schools Division Office Up to the extent of allotment released | SDS | |
e. School without financial staff (non-implementing unit) Up to the extent of allotment released | SDS | |
f. School with financial staff (implementing unit) Up to the extent of allotment released | SH |
The payroll for remittances to GSIS, PhiIHealth, Pag-lbig, BIR, and Automatic Payroll Deduction System (APDS) accredited entities shall be prepared by the Personnel Division/ Personnel Unit of the Central Office and DepEd held units. The Summary of remittances to GSIS, PhilHealth, Pag-Ibig, BIR, and APDS accredited entities shall be prepared by the Personnel Division/ Personnel Unit of the Central Office and DepEd field units.
I. DISBURSEMENT VOUCHER (DVs)
The required certifications for specific box of the DVs shall be as follows:
Box "A" - Certification as to expenses necessary, lawful and incurred under direct supervision of the head of office/unit.
Box "B'' - Accounting Entry (to be accomplished by Accounting Division/Unit/ School's Accountant or Bookkeeper).
Box "C" - Certification as to the availability of cash, or subject to authority to debit account, and supporting documents complete and amount claimed proper.
The said boxes in the DV shall be signed by the following:
Box “A” | Box “B” and Box “C” | |
Central Office i. Not over P1 Million | Director concerned | Chief Accountant |
i. Over P1 Million up to P10 Million | Assistant Secretary concerned or Undersecretary concerned | |
ii. Over P10 Million | Undersecretary concerned | |
ii. BTC | Head of Unit or higher | |
iii. BLR Cebu | Director IV of BLR | Chief Accountant – DepEd CO |
Regional Office | Division Chief or Unit Head | Regional Accountant |
Schools Division Office | Division Chief or Unit/Section Head | SDO Accountant |
IU School | Administrative Officer, or Officer-in-Charge of the Project | School’s Accountant/Bookkeeper |
Approval of payment (Box "D" of DV form) shall be signed by the following officials:
Office / Amount Involved | Approval |
a. Central Office | |
Not over P10 Million | Director of Finance |
Over P10 Million up to P50 Million | Assistant Secretary for Finance |
Over P50 Million up to less than P100 Million | Undersecretary for Finance |
P100 Million and above | Undersecretary for Finance, with clearance of the Office of the Secretary |
b. Baguio Teachers Camp | |
Not over P10 Million | Teachers Camp Superintendent |
Over P10 Million up to P50 Million | Undersecretary in charge of BTC |
Over P50 Million up to less than P100 Million | Undersecretary for Finance |
P100 Million and above | Undersecretary for Finance, with clearance of the Office of the Secretary |
c. Regional Office up to the extent of allotment received | RD, or in his/her absence, the ARD |
d. School Division Office up to the extent of allotment received | SDS, or in his/her absence, the ASDS |
IU School up to the extent of allotment released | SH or the School’s OIC designated by the SDS |
Non-IU School up to the extent of allotment released | SH or the School’s OIC designated by the SDS (for MOOE only) |
J. CHECKS AND LIST OF DUE AND DEMANDABLE ACCOUNTS PAYABLE - AUTHORITY TO DEBIT ACCOUNT (LDDAP-ADA)
TRANSACTION/ACTIVITY | SIGNING AUTHORITY (SIGNING OFFICIAL AND COUNTERSIGNING OFFICIAL) AND CORRESPONDING THRESHOLD | ||||||||||||||||||||||||||||||||||||||||||||||||
Checks, Advice of Checks Issued and Cancelled (ACIC) and Part II of LDDAP-ADA Form | CENTRAL OFFICE:
BAGUIO TEACHERS CAMP:
REGIONAL OFFICE, SCHOOLS DIVISION OFFICE AND SCHOOLS:
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Checks and Lists of Due and Demandable Accounts Paybale – Authority to Debit Account (LDDAP – ADA) | CENTRAL OFFICE:
BAGUIO TEACHERS CAMP:
REGIONAL OFFICE, SCHOOLS DIVISION OFFICE AND SCHOOLS:
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Notice of Transfer of Allocation (NTA) |
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A full copy of DepEd Order No. 017, s. 2024 below:
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