The Maintenance and Other Operating Expenses (MOOE) Fund is the  fund allocated for public elementary and secondary schools that can  be spent on activities and necessities (i.e. electricity and water) that support learning programs and help maintain a  child-friendly, gender- sensitive, safe,  liberating and motivating  environment.

With the end view of providing guidance to all public schools on the derivation, release and the utilization of School MOOE, the Department of Education issued DepEd Order No. 13 s. 2016 re: Implementing Guidelines on the Direct Release and Use of MOOE Allocations of Schools, including Other Funds Managed by Schools.

However, records from the Accounting Office show that as of December 31, 2016 a total of Php 4,669,038.35 was unliquidated  by the Elementary and Secondary Schools of Panabo City Division.

For the first semester of 2017 , 38 out of 52 School Heads or 73%  of the  schools in Panabo City Division failed to request their  MOOE Cash Advances for the months of January to June 2017.  It depicts a low turnout of School MOOE  Utilization and Liquidation.

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