MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE)
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National Budget Circular No. 542, issued by the Department of Budget and Management on August 29, 2012, reiterates compliance with Section 93 of the General Appropriations Act of FY 2012. Section 93 is the Transparency Seal provision, to wit:
Sec. 93. Transparency Seal. To enhance transparency and enforce accountability, all national government agencies shall maintain a transparency seal on their official websites.
The transparency seal shall contain the following information: (i) the agency’s mandates and functions, names of its officials with their position and designation, and contact information;(ii) annual reports, as required under National Budget Circular Nos. 507 and 507-A dated January 31, 2007 and June 12, 2007, respectively, for the last three (3) years;(iii) their respective approved budgets and corresponding targets immediately upon approval of this Act;(iv)major programs and projects categorized in accordance with the five key results areas under E.O. No. 43, s. 2011;(v)the program/projects beneficiaries as identified in the applicable special provisions;(vi)status of implementation and program/project evaluation and/or assessment reports; and(vii) annual procurement plan, contracts awarded and the name of contractors/suppliers/consultants.
The respective heads of the agencies shall be responsible for ensuring compliance with this section.
A Transparency Seal, prominently displayed on the main page of the website of a particular government agency, is a certificate that it has complied with the requirements of Section 93.
This Seal links to a page within the agency’s website which contains an index of downloadable items of each of the above-mentioned documents.
Annual Reports on the Status of Income Authorized by Law to be Retained or Used and be Deposited Outside the National Treasury, which shall include the Legal Basis for its retention or use, the beginning balance, income collected and its sources, expenditures, and ending balance for preceding fiscal year.
I. Agency Mandate, Vision, Mission, and List of Officials
A. Agency Mandate, Vision, Mission
II. Financial Reports
In accordance with RA 9485 (Anti-Red Tape Act of 2007) schools are mandated by law to have a Transparency Board on MOOE posting All school expenditures using the allocated funds.