DepEd Order 027, s. 2025
Guidelines on the Use of Balances from Fiscal Year 2025 (Republic Act No. 12116) Funds Under the Learning Systems Strand
SEP 18 2025
DepEd ORDER
No. 027, s. 2025
GUIDELINES ON THE USE OF BALANCES FROM FISCAL YEAR 2025 (REPUBLIC ACT NO. 12116) FUNDS UNDER THE LEARNING SYSTEMS STRAND
To: Undersecretaries
Assistant Secretaries
Bureau and Service Directors
Regional Directors
Schools Division Superintendents
Public Elementary and Secondary School Heads
All Others Concerned
1. The Department of Education (DepEd) issues the enclosed Guidelines on Use of Balances from Fiscal Year 2025 (Republic Act No. 12116) Funds Under the Learning Systems (LS) Strand.
2. This Order provides guidelines on the use of balances of unobligated Programs Support Funds (PSFs) downloaded and/ or directly released funds to regional offices for the implementation of programs, activities, and projects (PAPs) which shall be discontinued as the PSFs remain unobligated, and the PAPs are no longer deemed aligned with the current priorities of the LS Strand. The unobligated PSFs shall be used for PAPs within the same line item that are identified as urgent and priority.
3. All DepEd Orders and other related issuances, rules and regulations, and provisions inconsistent with this Order are repealed, rescinded, or modified accordingly.
4. This Order shall take effect immediately upon its publication on the DepEd website. 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 Dillman, Quezon City.
5. For inquiries or concerns, please contact the Office of the Undersecretary for Learning Systems. Department of Education Central Office. DepEd Complex. Meralco Avenue, Pasig City, through email at ouct@deped.gov.ph.
6. Immediate dissemination of and strict compliance with this Order is directed.
By Authority of the Secretary
(SGD) ATTY. FATIMA LIPP D. PANONTONGAN
Undersecretary and Chief of Staff
(SGD) DR. CARMELA C. ORACION
Assistant Secretary
Office-in-Charge
Office of the Undersecretary
for Learning Systems
(SGD) EDSON BYRON K. SY
Assistant Secretary
Officer-in-Charge
Office of the Undersecretary for Finance
Encl.:
As stated
Reference:
None
To be indicated in the Perpetual Index
under the following subjects:
EXPENSES
FUNDS
POLICY
PROGRAMS
PROJECTS
RULES AND REGULATIONS
A full copy of DepEd Order No. 027, s. 2025 below:
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