Professional Documents
Culture Documents
It states that, the State shall protect and promote the right of all citizens to quality education at
all levels and shall take appropriate steps to make such education accessible to all.
It provided for the organization of four (4) executive departments, one of which was the
Department of Public Instruction headed by a Secretary.
4. Act No. 74
It established the Department of Public Instruction headed by a chief officer called General
Superintendent of Public Instruction on January 21, 1901.
Under this Act, the Department of Public Instruction established under Act No. 74 of the
Philippine Commission became the Bureau of Public Instruction.
Under this Act, the name Bureau of Instruction became the Bureau of Education on November 1,
1902.
The name Department of Education and Culture became Ministry of Education and Culture.
It was enacted making inspection and recognition of private schools obligatory for the Secretary
of Public Instruction.
It established the Institute of National Language on November 13, 1936 and was amended by
Commonwealth Act No. 333 on June 18, 1938.
1. Secretary
He/she exercises supervision and control over the entire department and perform functions
designated to him/her.
It manages the DECS website and provides technology and capability building resources in
computer learning.
Assist the Superintendent in carrying out all the educational programs in the
division.
Visits the different districts, elementary and secondary schools in the division
to provide assistance to district supervisors, principals and teachers in
evaluating and improving of their work.
Directs, advises and assists the elementary school principal and teachers in
the district.
Keeps his schools functioning and keeping with broad general policies of the
bureau and the best interests of public schools in the community.
Promotes the efficiency of teaching and learning in all classes through the in-
service trainings, observations, visits, etc.
Coordinates all services for the wholesome growth and development of all
pupils and other personnel in the school.
Prepares, consolidates and submits all reports of the school to the district
supervisor.
Rates the performance of the teachers in the school and recommends the
deserving ones for promotion.
2. Curricular programs
These are suggestive patterns and models for the guidance of the field and teachers.
To provide the knowledge and develop the skills, attitudes and values essential to the
personal development and necessary for living in, and contributing to, a developing and
changing social milieu.
To provide learning experiences which increase the learners awareness of, and
responsiveness to, the changes and demands of the society and prepare him/her for
constructive and effective involvement.
Top promote and intensify the learners knowledge of, identification with, and love for
the nation and the people to which he/she belongs.
To promote experiences which develop the learners orientation to the world of work and
prepare himself/herself to engage in honest and gainful work.
Generally, in the primary grades, one (1) teacher shall handle all the subjects in one (1)
class with a maximum of fifty-six (56) pupils. ( D.O. No. 26, s. 1995)
In the intermediate grades, the departmental system may be adopted following a 5:4 or
3:2 plan ratio of teachers to classes.
No teacher shall have a load of more than 360 minutes of actual teaching per day (M.O.
No. 6, s. 1982)
The maximum of daily contact time shall be 300 minutes (Grades I and II), 340 minutes
(Grade III), 360 minutes (Grade IV) and 380 minutes (Grade V and VI) for regular
classes.
Mobile and/or multi-grade classes shall be organized to cater for the needs of school
children in distant and difficult-to-reach communities when there are insufficient
numbers of enrollees per grade or when not enough teachers are available.
6. Acceleration
It refers to any administrative practice designed to move gifted learners through school more
rapidly than usual.
A child skips one (1) or two (2) grades after he/she has been found to be intellectually, socially
and emotionally ready to be moved to the higher grade.
8. Grade telescoping
A pupil covers all the scope and sequence of a two-year curriculum in one (1) year or a three-
year curriculum in two (2) years.
9. Ability grouping
Is any classification of children for instructional purposes in terms of capacity for learning and
demonstrated achievement. The types of ability grouping are;
10. Enrichment
It refers to any adaptation of regular curriculum to provide educational experiences over and
above those in the regular program. It does not require students to skip grades or accomplish
anything earlier than usual.
a. To develop the child in all aspects, so that he/she may be better prepared to adjust and cope
with life situations within the context of his/her experience.
b. To maximize the childs fullest potential through a variety of carefully selected and
meaningful experiences considering his or her interests and capabilities.
School divisions are encouraged to establish public pre-school classes whenever possible
to provide the early childhood stimulation needed by children during their formative
years.
In schools where the Grade I pupils have not been provided by pre-school education, the
eight-week curriculum on early childhood experiences shall be provided.
Organized pre-school classes may have a minimum of twenty (20) and a maximum of
forty (40) pupils to a class.
A pre-school teacher may be allowed to handle a maximum of two (2) classes, one (1) in
the morning and one (1) in the afternoon.
It offers alternative learning opportunities for the out-of-school youth and adults specifically for
those who are fifteen (15) years old and above and unable to avail themselves of the educational
services and programs of formal education.
It shall consists mainly of editorial, sports and science page feature articles, reports and news
items on the various school and community activities.
It is a venue for the development of the journalistic interest and skills of the students. In no case
shall it be a venue for grievance and destructive criticisms.
It prohibits the organization of fraternities and sororities at the elementary and secondary
schools, both public and private. Penalty for non-compliance is expulsion and of pupils/students.
Health education
It is a well planned and meticulously managed information system better known as the
data bank.
The EMIS should be handled by a teacher. Management of the EMIS is equivalent to four
(4) teaching loads.
20. Notes on the Establishment of Schools
New public schools may also be established in municipalities and cities upon the
approval of the Secretary provided the requirements set are met.
A feasibility study should be conducted by the school head of the mother school recommended
by the Schools Division Superintendent and the Regional Director. The feasibility shall include;
Title of school site of one (1) hectare or deed of donation in favor of the Department.
Certification that the proposed annex is not within the 2-kilometer radius of any existing
public/private schools.
Certification of continued support from the local government until such time that the
school is incorporated in the national budget.
A copy of the budget of the mother school and the proposed budget of the annex.
Two (2) hectares for a school with an enrolment of 1 000 to 2 000 students.
Three (3) hectares for a school with an enrolment of 2 000 to 3 000 students.
Voluntary when the school for valid cause and on its own initiative chooses to terminate
or close of its own programs or courses offered, provided such closure is undertaken at
the end of school term and provided further that the school remains obliged to furnish the
necessary transfer credentials and records to the students affected by the closure.
Involuntary when the closure or termination is ordered by the Department through the
revocation/withdrawal of the permit or certificate of recognition previously issued for the
program or course.
The school buildings are destroyed or have been declared dangerous to life.
The entire school building and site houses refugees from calamities.
It is the policy of the State to provide for a free and compulsory public elementary and secondary
education.
Provides that the right of any student to avail of free public high school shall terminate if he
fails for two (2) consecutive school years in the majority of the academic subjects in which he is
enrolled during the course of his study unless such failure is due to some valid cause.
3. Authorized valid contributions ( D.O. No. 27, s. 1995 and D.O. No. 60, s. 1999)
It includes ID fee, BSP, GSP, and PNRC fees, school publication fee, school organization fee,
and Anti-TB fee.
4. PTA/PTCA
5. Period of Enrolment
The period of enrolment for the elementary and secondary schools shall not be later that two (2)
weeks before the opening of classes.
It provides that employed individuals shall be allowed to enroll in available night high school
classes.
It provides graduating students who lack one (1) laboratory subjects or two (2) non-laboratory
subjects in order to graduate in May or irregular students who lack the minimum one (1)
laboratory subject or two (2) non-laboratory subjects to be classified as regular students in any
curriculum year of the secondary course during the succeeding school year after the summer
term.
It provides the allowable transfer of students on the ground of displacement of families arising
out of natural and man-made calamities.
15. PEPT
It is a battery of tests covering five (5) basic subjects namely Mathematics, English, Filipino,
Science and Araling Panlipunan.
It is given and administered to youths/adults that have been out of school for at least two (2)
years, who are over-aged at school by at least three (3) years and who are Filipino citizens.
16. PVT
It shall validate the learnings acquired in various situations under circumstances which cover five
(5) basic subjects in the school curriculum in the elementary and secondary levels.
17. Follow-ups
These are manifestations of how well the student applies, evaluates and synthesizes the concepts,
ideas and views acquired from Values Education.
18. Involvement
It refers to the students active participation in the processes/activities initiated by the teacher or
the students inside or outside the classroom for value formation.
NOTE: The number of honor students to be declared Honorable Mentions shall not be no more
than one (1) percent of the total number of graduating students.
NOTE: Final selection and announcement of honor students should be made by the principal
after the approval of the division office not later than fifteen (15) working days before
graduation. Protests shall be filed not later than five (5) working days before graduation.
Settlement of protest should be made three (3) working days at the division level only.
It provides the policy of the DepEd about graduation. Contributions for graduations may be
increased to not more than Php 150.00. Graduation exercises should be held only after the last
day of classes.
For the first and other offenses which are not very serious in nature, a suspension from
school not to exceed three (3) days may be authorized by the principal without the
approval of the division superintendent.
For a persistent offender or one guilty of a serious offense, a suspension of not more than
one (1) year may be imposed subject to the approval of the division superintendent.
Suspension for a school year or more, or expulsion from school can be ordered only by
the Secretary.
23. Notes on offenses punishable by suspension or expulsion depending on the seriousness of the
offense.
Gross misconduct
Vandalism, writing on or destroying school property like chairs, tables, windows, books,
laboratory equipment and others.
Hazing in any form or manner whether inside or outside the school premise
Immorality/sexual harassment
A pupil/student who incurs absences of more than twenty (20) percent of the prescribed number
of class or laboratory periods during the school year or term should be given a failing grade and
given no credit for the course or subject.
The acceptable haircut for boys shall be at least one (1) inch above the ear and three (3) inches
above the collar line.
Meetings, assemblies, convocations, and activities shall be held in the presence and with
knowledge of the Principal, Head Teacher or Guidance Counselor, Teacher or Club
Adviser/Coach.
DepEd (DECS) maintains a Press Corps at the Central Office and Information Officers at the
Regional Offices.
It contains the basic regulations, instructions and information which guide DECS Central Office
and the field personnel in carrying out the tasks of the Department. Subsequent amendments are
issued to the field through orders, memorandums and bulletins.
3. Handbooks
These are issued to provide handy reference materials to the field on DECS policies on certain
educational issues and procedures in the implementation of its programs and projects. Leaflets,
foldouts and the like are also issued to disseminate information on specific programs/projects
being implemented by the DECS.
4. Publications
These are published on a regular basis and are distributed to inform the field and other stake
holders on various activities undertaken by DECS toward the development of quality basic
education in the country.
These are issuances on policies, guidelines, or regulations which are generally permanent in
nature and are in effect until rescinded.
7. Bulletins
These are primarily informative issuances. These include educational statistics, statistics,
curricular materials, and professional papers, on academic, industrial, health concerns, etc.
DECS memoranda, orders, bulletins are numbered consecutively starting with the first issuance
in January every year.
8. Unnumbered Memorandums
It contains instructions or information which is limited in application and concerns only a few
regions or offices.
9. Office Orders
11. EMIS
It is the final output of the EMIS at the district, division and regional levels.
Where a letter or endorsement requires more than one (1) sheet, the page number should
be indicated at the top of the page.
The use of the first and second persons when reference is made to the writer and to the
recipient should be avoided.
In addressing one of the equal rank or a subordinate, the less formal salutation of Dear
Sir and Dear Madam may be used.
The complimentary close of formal official letters should be Very truly yours
Envelopes of official correspondence should be plainly addressed and should identify the
sender.
In official correspondence, the name of the office should be used not the name of the
official unless expressly necessary for identification purposes.
This means that an endorsement maybe written on the space following the conclusion of a letter
or preceding endorsement, or it may commence on a new set of paper.
16. Contents Noted
It is written, indicated and signed by the sender where no new significant information or opinion
is given. Such action should not go beyond the fifth endorsement.
Except when required by law or regulation, and as may be expedient, any written action or
decision must have no more than three (3) initials or signature.
It is synonymous to purchase or the act of buying supplies, materials and equipment essential for
government operations.
2. Procurement Planning
It is referred to the itemized list prepared by the head of agency showing the kind,
estimated quantity, estimated cost, description of supplies together with the balance on
hand, if any.
It is prepared and submitted to the department of Budget and Management as part of the
work and financial plan on or before the end of November.
4. Public Bidding
It is the method of procurement whereby the office issues Invitation to Bid to prospective
suppliers of materials, equipment and services.
It says that, no contract for public services or for furnishing supplies, materials and equipment
to the government or any of its agencies shall be renewed or entered into without public bidding
unless otherwise with the stipulated exception.
6. Emergency Purchase
This is done through the direct requisition or orders through canvass of prices of at least three (3)
bonafide dealers which is resorted to the exceptional urgent or absolutely indispensable to
prevent immediate danger to or loss of life/property or needed for the project or activity, which
cannot be delayed without causing detriment to public service.
8. Procurement Service
It is now under the DBM with the abolition of the General services Administration under
Executive Order No. 285, dated July 27, 1987.
It prescribes the guidelines and procedures in the implementation of Executive Order 285 in the
operation of the procurement system common-used office supplies, materials and equipment.
Splitting of requisition
Unnecessary Expenditures are those which could not passed the test of prudence or diligence
of a good father of a family, thereby denoting non-responsiveness to the exigencies of the
service.
Excessive expenditures are expenses incurred at an immoderate quantity and exorbitant price.
This refers to the guardianship of government property by the accountable person. It includes the
receipt of supplies, materials and equipment, the safekeeping, issuance, repair and maintenance
of equipment. It also includes the accountability, responsibility and liability of accountable
officers arising from loss, misuse, damage, or deterioration of government property due to fault
or negligence in safekeeping thereof.
13. Storage
It refers to the scientific and economical receipt, warehousing and issue of materials for their best
safekeeping and rapid availability.
This contains, among other things, the quantity description, kind of materials needed, the
purpose, the signature of the requisitioning officer and the authorized approving official
concerned.
17. Disposal
It is traditionally refers to the sale or destruction of assets and property, which are unserviceable
and are no longer needed in its operation.
This form is used in the disposal and condemnation of unserviceable equipment, building and
other physical structures including supplies in stock accounts.
This form covers damaged equipment spare parts. It is used for the disposal of waste materials
which result from the consumption or utilization of expendable materials, and covers damaged
equipment parts, empty containers and remnants salvaged from destroyed or damaged fixed
assets.
20. Barter
It may be done through the sealed public bidding or when circumstances warrant by viva voce.
A school building which has become unsuitable, dilapidated and whose repair will cost 50% or
more than the cost of the new building to replace it, should be recommended for condemnation
or demolition.
Provisions:
The SDS sends a team to check and verify the condition of the building. The team shall
be composed of the representatives of the Superintendent, City or Municipal Engineer
and the COA as witness.
After checking and verification, the team submits to the SDS its findings and
recommendation/s.
Authority to demolish shall be served by the school official concerned to the office of the
City/Municipal engineer before undertaking the demolition.
The demolition work shall be witness by the team who shall submit a report thereon.
Usable materials from the demolished buildings shall be sold through public auction if it
is not requested by the school for retention to be used specifically for the improvement of
existing school structure like fences, nurseries, covered walk and the like.
Executive Order No. 3309 dated March 8, 1996 reconstituted the Committee on Disposal as
provided under E.O. No. 888.
Chairman A senior official with functions not lower than the level of an assistant
Secretary for a Department and Director for a bureau/agency or Department manager for
GOCC.
Authority to exercise ultimate power to investigate the offending officer and employee
and impose the corresponding penalty for the offense committed is vested only on one
officer in an office referred to in the Civil Service Decree of the Philippines as the
discipline authority and the power vested in him/her is known as disciplinary
jurisdiction. It has the final authority to pass upon the removal, separation, and
suspension of said officers and employees.
The appointing authority has been given the concurrent disciplinary jurisdiction over
his/her subordinate officers and employees. (R.A. No 6040 in August, 1969, amending
R.A. No. 2260, otherwise known as the Civil Service Law).
On October 6, 1975, R.A. No. 6040 was further amended by the Presidential Decree No.
807, otherwise known as the Civil Service Decree of the Philippines.
Republic Act No. 6040, Section 37 provides that, an investigation may be entrusted to
the Regional Directors or similar officials who shall make necessary report and
recommendations to the head of office or department.
The power to discipline is an inherent right and duty in every organization for without it,
the very aims and purpose for which it was organized cannot be truly achieved. And in
the exercise of this power, the administrators find themselves bound by restrictive
legislation.
Positive discipline
It is viewed from the standpoint of the individual proceeds from within and to a large
extent is habitual reaction to established values, customs, traditions, and regulations.
Negative discipline
It involves force or some outward influence in its extreme form, proceeds on the theory
that compliance is secured by the use of punishment or by fear of penalties
Warning or reprimand
It is the least severe penalty and in the majority of instance a reprimand may proved
sufficient.
Reassignment
A second mild form of punishment wherein frequently resorted to in the case of field
workers and others who can be moved without disrupting the service concerned.
Demerits or reduction
A penalty which results from the performance rating of the employee maybe severe since
it may seriously retard his progress toward a better position. In most cases, any breach of
duty is recorded of the employee and taken into consideration at the time of possible
promotion.
Suspension
This is without pay and is considered severe since the employee does not report to work
for a time and does not receive the usual pay.
Demotion
It is with a reduction of pay and the employee who suffers from it is subjected to a
continuing penalty since his monthly earnings are permanently less than before action
was taken. In addition, the stigma is greater than the new duties to which he is assigned
may be less agreeable. It is used with caution, as it invariably results in breaking the spirit
and lowering the morale of the employee.
Dismissal
It is the most extreme penalty. It results not only in loss of income and status but also in
the loss of other privileges.
It provides that, no officer or employee in the Civil Service shall be suspended or dismissed
except for cause as provided by law and after due process.
DECS Rules and Procedure shall liberally be construed in order to affect an expeditious
and just settlement disputes.
30. Grievance
Shall refer to expressed dissatisfactions that arise from the working conditions, relationships or
status among co-workers that are believed to be wrong, unfair, ignored, or dropped without due
consideration.
NOTES:
When the dissatisfaction calls for disciplinary action, it shall not be considered as
grievance. It shall be brought as an administrative disciplinary case in accordance
with DECS Manual 2000 Section 3.
The Grievance Committee shall render its decision within five (5) days from receipt of
the grievance in writing. The decision shall be in writing and shall contain all relevant
facts and circumstances as well as the law or rule that was applied.
The Disciplining Authority in the DECS shall be the Secretary. Regional Directors shall
also act as the Disciplining Authority in their respective regions. The President is the
Disciplining Authority for presidential appointees. The Secretary is duly authorized to
discipline presidential appointees subject to the Presidents confirmation.
An ordinary complaint shall be in writing, under oath and shall be written in a clear, simple,
concise language and in systematic manner as to apprise the civil servant concerned of the nature
and cause of the accusation against him or her and to enable him or her to prepare his or her
defense and answer.
The full name/s and address/es of the respondent/s, as well as his/her position/s and office
of employment.
A narration of the relevant and material facts which shows the acts or omissions allegedly
committed by the civil servant.
A statement that no other administrative action or complaint against the same party
involving the same acts or omissions and issues has been filed before another agency or
administrative tribunal.
NOTE: If the complaint is dismissed due to lack of prima facie case, the complainant may file a
petition for review with the Secretary within fifteen (15) days from the receipt of the order of
dismissal. The resolution of the Secretary on the petition shall be final.
It is an inquiry or proceeding whereby the complainant and the respondent are given the
opportunity to submit their affidavits and counter-affidavits, as well as of their witnesses. Failure
of the respondent to submit his or her counter-affidavit shall be construed as a waiver thereof.
It is issued by the Disciplining Authority not earlier than the issuance of the formal charge. The
Order shall take effect upon the receipt of the respondent thereof.
39. Decision
It means the adjudication by the Disciplining Authority that the respondent is guilty or not guilty
of the administrative offense charged, and the imposition of the penalty provided for by law on
him or her.
NOTE: The Disciplining Authority shall render the decision within thirty (30) days from the
submission of the report of the formal investigation.
The decision shall be in writing, personally and directly prepared by the Disciplining Authority
and signed by him or her, and shall contain clearly and distinctly a statement of the facts proved
or admitted by the respondent and the legal basis upon which the decision is based.
The decision of the Regional Director shall be final when the penalty imposed is any of the
following;
Reprimand
The decision of the Regional Director shall not be final unless confirmed by the Secretary when
the penalty imposed is any of the following;
Forced resignation
Dismissal
The decision of the Secretary shall be final and unappealable when the penalty imposed is any of
the following;
Fine in an amount not exceeding the salary for thirty (30) days.
The filing of a motion for reconsideration shall suspend the reglementary period for
an Administrative Appeal. In case that the said motion is denied, the respondent shall have the
remainder of the period for an Administrative Appeal, reckoned from the receipt of the
Resolution of Denial.
NOTE: The motion for reconsideration shall be based only on any of the following;
New evidence has been discovered which materially affects the decision rendered.
Errors of law or irregularities have been committed prejudicial to the interest of the
movant.
A final judgment or order by the Civil Service Commission may be appealed to the Court
of Appeals by a verified petition for review fifteen (15) days from notice of the said final
order or judgment. The proceedings shall be governed by the Rules of Court.
The decision of the Civil Service Commission shall continue to be executor unless a
temporary restraining order or a writ of injunction is issued by the Court of Appeals.
A final judgment or order by the Court of Appeals may be elevated to the Supreme Court
through a petition of certiorari in accordance with the Rules of Court.
There are two general categories of service in the government as provided for in Section 6,
Chapter 2, Book V, Executive Order 292. These are the career service and non-career service.
Career Service it is based on merit and fitness determined as far as the practical
competitive examinations, as based on highly technical qualifications.
Positions in the career service are grouped into First Level Positions, Second Level
Positions and Third Level Positions.
First Level Positions it includes clerical, trades, crafts, and custodial positions, entrance
to which requires less than four (4) years of college work. The nature of work is sub-
professional or non-supervisory.
Third Level Positions it covers those in the career Executive Service which include ;
undersecretary, assistant secretary, bureau director, assistant regional director, chief of
department service, schools division superintendent, assistant schools division
superintendent and other officials of equivalent rank.
Non-career Service it includes the department secretaries and their personal and
confidential staffs, contractual personnel, emergency and seasonal personnel.
Recruitment it is the process of searching for, and identifying job candidates in sufficient
quantity and quality to meet current and future organization needs.
If covered by Republic Act 7041, the vacant position shall be posted in three (3)
conspicuous places in the offices for a period of ten (10) days. Vacant positions shall not
be filled-up ten (10) working days have lapsed from the time of publication.
When the position is in the first level of the career services becomes vacant, selection is
department-wide.
When the positions in the career service become vacant, employees, whether incumbents
of next-in-rank positions or not, who meet the minimum position requirement may apply
and be considered for promotion/appointment.
Qualified next in-rank employees in the office where the vacancy exists are
automatically included in the ranking.
When the position is in the second level of the career service becomes vacant, selection is
government-wide.
Performance this is based on the last performance rating. To qualify for promotion,
performance ratings should at least be Very satisfactory.
Education and Training education refers to the educational background, trainings refers
to the completion/attendance of trainings/programs/seminars/conferences. Such education
and training should be relevant to the duties of the position to be filled.
Physical Characteristics and Personality Traits these refer to the physical fitness,
attitudes and personality traits of the applicant/candidate which have a bearing on the
position to be filled.
Potential this takes into the account the applicants/candidates capacity to perform the
duties and assume the responsibility of the higher and more responsible positions.
Merit Promotion Plan it was issued through DECS Order No. 8, s. 1993 which provides
guidelines, policies and procedures for recruitment, selection and appointment.
System of ranking Positions it was issued through DECS Order No. 54, s. 1993 which
includes alignment of positions into their hierarchical order in function and grade
allocation and sets of criteria and procedures in ranking of applicants/candidates.
Qualifications Standards Manual it contains the minimum requirements set for each
position expressed in terms of education, training and experience, and civil service
eligibility. CSC QSM of 1997 for common positions is used and DECS QSM of 1995 is
used for unique DECS positions.
Signature of the appointing authority- The original copy of the appointment must be
signed and at least the succeeding two (2) copies initialed by the appointing authority.
Position title The position title shall conform to the approved Position allocation List.
The salary grade shall be indicated after the position title.
Employment status The employment status shall be indicated on the space provided
thereof.
Date of signing It is the date of the issuance of the appointment, shall be indicated
below the signature or the initial of the appointing authority.
Regular Permanent It is issued to a teacher who meets all the requirements of the
position.
Provisional It is issued to a teacher who meets all the requirements of the position
except of the eligibility.
Original It refers to the initial entry into the career and non-career service. However, for those
in the career service, the first six (6) months of service following an original appointment shall
be probationary in nature and the appointee shall undergo a thorough character investigation. A
probationer may be dropped from the service for unsatisfactory conduct or want of capacity
anytime before the expiration of the probationary period. Such action is appealable to the Civil
Service Commission.
Promotion It is the advancement of the employee from one position to another with an
increase in duties and responsibilities and usually accompanied by an increase in salary.
Transfer It is the movement of employee from one position to another which is of equivalent
rank, level or salary without the break in service.
The transfer may be from one department or agency to another or from one
organizational unit to another in the same department or agency. Any movement from
non-career to the career service shall not be considered a transfer.
An employee who seeks to transfer to another office shall first secure permission from
the head of the department or agency where he is employed stating the effective date of
his transfer. If the request of transfer is not granted by the head of office where is
employed, it shall be deemed approve after thirty (30) days from the date of notice to the
agency head.
If the employee fails to transfer on the specified date, he shall be considered resigned and
his reemployment shall be at the discretion of the head of office. A transfer is effective on
the day following the last day of service of the employee in his former office.
Renewal It refers to the subsequent appointment issued upon the expiration of the
contractual/casual personnel or temporary appointment, if qualified eligible is not actually
available as certified by the Civil Service Regional Director or Field Officer. Renewal
presupposes no gap in the service.
It refers to the change in position title with the corresponding increase in salary grade.
This requires an issuance of appointment.
NOTE: Renewal of (temporary) appointments require prior publication under Republic Act 7041
It is the sequential or reciprocal movement of an employee from one office to another or from
one division to another within the same agency as a means of developing and enhancing the
potentials of people in an organization by exposing them to other work functions in the
organization.
14. Designation
Dropping from the Rolls It is where officers and employees who are either habitually
absent or have unsatisfactory or poor performance or have shown to be physically and
mentally unfit to perform their duties may be dropped from the rolls.
NOTE:
An official or employee who is given two (2) consecutive unsatisfactory ratings may be
dropped from the rolls after due notice.
An officer who is continuously absent for more than one (1) year by reason of illness may
be declared physically unfit to perform his duties and the head of the office in the
exercise of his sound judgment may consequently dropped him from the rolls.
An officer or employee who is intermittently absent by reason of illness for at least
twenty (20) working days during a 24-month period may also be declared unfit by the
head of office.
It provides that the names of those who passed the bar or board of examinations shall
be automatically entered in the corresponding register of eligibles.
It provides automatic eligibility to those who are honor graduates subject to the provisions of this
Act as amended.
All regions and divisions shall set aside five (5) percent of MOOE budget for HRD trainings to
assure the planning of realistic results-oriented and relevant training proposals.
Induction Program It refers to the program for new entrants in government to develop
their pride, sense of belonging and commitment to the public service.
Orientation Program It refers to the activities and courses designed to inform new
employees about agency/government programs, thrusts and operations, as well as on their
duties and responsibilities as well as the benefits and privileges.
Values Development Program It refers to courses which are designed and harness to
public service values of participants to be effective government service.
Employees rendering services on part-time basis are entitled to vacation and sick leave benefits
proportionate to the number of work hours rendered. A part-time employee who renders four (4)
hours of work, five (5) days a week or a total of 20 hours a weeks, is entitled to 7.5 days vacation
and 7.5 days of sick leave annually with full pay.
Married women in the government service who have rendered an aggregate of two (2) or more
years of service shall, in addition to the vacation and sick leave granted them, be entitled to
maternity leave of sixty (60) calendar days with full pay.
Maternity leave of those who have rendered one (1) year or more but less than two (2) years of
service shall be computed in proportion to their length of service, provided, that those who have
served for less than one (1) year shall be entitled to 60-days leave with half pay.
The enjoyment of maternity leave cannot be deferred, it should be availed either before or
after the actual period of delivery in a continuous and uninterrupted manner, not
exceeding 60 calendar days.
Employees who render less than two (2) years of service may only receive full pay for a
number of days based on the ratio of 60 days to two (2) years of service.
A married woman employee is entitled to maternity leave of absence with pay even if she
has a pending administrative case.
Married women who are contractual employees whether or not receiving 20% premium
on their salary, shall be entitled to maternity leave benefits like the regular employees, in
accordance with the provisions of Section 18, Rule XVI, CSC-MC No. 41, s. 1998.
Every married male employee is entitled to paternity leave of seven (7) working days, for
the first four (4) deliveries of his legitimate spouse.
Legitimate spouse refers to a woman validly entered a contract of marriage with male
government employee availing the paternity leave benefits under the Law.
Married male employees with more than one (1) legal spouse shall be entitled to avail of
paternity leave for an absolute maximum of four (4) deliveries regardless of whichever
spouse gives birth.
The first of the four (4) deliveries shall be reckoned from the effectivity of the Paternity
Leave Act on July 15, 1996.
Paternity leave of seven (7) days shall be non-cumulative and strictly non-convertible to
cash.
Officials and employees, except teachers and those covered by special leave laws, are granted the
following leave privileges subject to the conditions hereunder stated;
Funeral/mourning leave
Graduation leave
Enrolment leave
Wedding/anniversary leave
Birthday leave
Hospitalization leave
Accident leave
Relocation leave
Government transaction leave
Calamity leave
That the official/employee may be granted a maximum of three (3) days within a calendar year
of any or combination of special leave privileges of his choice which he could opt to avail of.
That the official/employee shall submit the application for the said special leave privileges at
least one (1) week prior to its availment except in emergency cases.
Officials and employees in the career and non-career service whether permanent, temporary,
casual or coterminous, who have accumulated fifteen (15) days are allowed to monetize a
minimum of ten (10 ) days; provided that at least five (5) days is retained after monetization and
provided that a maximum of thirty (30) days may be monetized in a given year.
The mandatory annual five (5)-day vacation leave shall be forfeited if not taken during the year.
Terminal leave is applied for by an official or an employee who intends to sever his connection
with his employer.
Teachers who have at least seven (7) years of continuous service are entitled to study leave of
absence with pay not exceeding one (1) school year subject to approval of the head of office.
An indefinite sick leave of absence shall be granted to teachers when the nature of the illness
demands a long treatment that will exceed one (1) year at the least.
Teachers vacation service credits refer to the leave credits earned during summer or Christmas
vacation, as authorized by proper authority.
The study leave is a time off from work not exceeding (6) months with pay for the purpose of
assisting qualified officials and employees to prepare for their bar/board examinations or
complete their masteral degree.
All applications for sick leave of absence for one (1) full day or more shall be made on the
prescribed form and shall be filed immediately upon employees return from such leave.
Notice of absence, however, should be sent to the immediate supervisor and/or to the agency
head.
Application for sick leave in excess of five (5) successive days shall be accompanied by a proper
medical certificate.
Absence on a regular day for which suspension of work is announced. Where an official or an
employee fails to report to work on a regular day for which suspension of work is declared after
the start of the regular working hours, he shall not be considered absent for the whole day.
Instead, he shall only be deducted leave credits or the amount corresponding to the time when
official working hours start up to the time of suspension of work is announced.
The official/employee who has reached the compulsory retirement age of sixty (60) but whose
service has been extended by the Commission for another six (6) months, no longer earns leave
credits.
An official or employee with pending administrative case/s is not barred from enjoying leave
privileges.
Teachers exposed to hardship to the place of worked determined by the Secretary of Education
shall be compensated hardship allowance equivalent to at least 25% of their monthly salary (R.A.
4670, Section 19 Magna Carta for Public School Teachers)
Teachers assigned to places declared by the President as calamity areas shall be granted the
equivalent of five (5) days additional salary per month but payable only for the duration of the
calamity period (R.A. 5447 The Special Education Fund Act).
Teachers exposed to hardship or extreme difficulty in the place of work and teachers assigned to
handle multi-grade classes as determined by the Secretary of DECS shall be compensated special
hardship allowance equivalent to at least 25% of the basic pay.
Hazard Duty Pay This refers to the compensation premium or allowance paid to officials and
employees actually assigned or stationed in a work area which exposes them to great danger,
occupational risks, or perils in life.
Productivity Incentive Benefits It shall be based on the individual personnel productivity and
performance as evaluated and determined by the heads of the respective offices/agencies in
accordance with the policies and standards set by the Civil Service Commission.
Cash Allowance to Teachers It is provided for the teachers for the purchase of the chalk,
erasers, forms, and other classroom supplies directly used shall be paid only to classroom
teachers.
Year-end Bonus and Cash Gift All government personnel, whether appointed or elective
under regular, temporary or casual status and contractual personnel whose employment is in the
nature of the regular employee, who are still in the service as of October 31 each year, are
granted with this incentive.
Automatic Annuity Monthly pension is paid guaranteed for five (5) years from the date of
retirement. After the five (5) year period, payment of the monthly annuity continues if the retiree
is still living.
Five-Year Lump Sum This is available only to those who are at least sixty-three (63) years of
age or over on the date of retirement. After five (5) years, if still living, retiree is paid monthly
annuity for life.
Initial Three-Year Lump Sum This is available to those who are at least sixty (60) years of
age on the date of retirement. The subsequent two-year lump sum is paid to the retiree on his
63rd birthday. . After five (5) years, if still living, retiree is paid monthly annuity for life.
Step Increment It shall be granted to all deserving officials and employees based on merit and
length of service. Appropriations provided annually in the General Appropriations Act (GAA).
DECS Provident Fund It aims to provide DECS official and employees benefits and loans for
emergency needs, and that of their immediate dependents and that of their children, for their
hospitalization, and that of their immediate dependents, and for other similar purposes to be
determined by the Board of Trustees.
DECS Shelter Program It aims to provide affordable and decent housing to employees
through coordination with government housing and financing institutions and private subdivision
developers.
Automatic Upgrading of Positions for Eligible Public School Teachers through the ERFs
Scheme This is the automatic position upgrading granted to Teacher I who have rendered
twenty (20) years or more with satisfactory teaching service without the need for filing an
application for ERF upgrading.
Non-central school with one (1) or two (2) classes only and no grade IV 0.5 hectare
Central school with six (6) classes and non-central school with three to four (3-4) classes
1.0 hectare
NOTE: In cases where there is difficulty in meeting the above standards, the following
alternatives are allowed.
Central school with six (6) classes and non-central school with six to ten (6-10) classes
0.5 hectare
2. Notes on Donation/Usufruct
Conditional Donation It is one in which imposes condition such as, that the land
should be used only for education. In such case, the property is reverted to the owner
when its use as stipulated in the donation is changed.
Inter vivos donation It takes effect during the lifetime of the donor.
Mortis causa donation It is when the donation took effect only after the donors death.
The donations should conform to the formalities required of a last will.
The tradition laboratory for agriculture, or what is traditionally known as the school
garden, should be located on an area based on a minimum standard of 40 square meters
of space per pupil.
The allocation area for playgrounds which are needed for physical education activities
may be determined on the basis of a minimum standard for six (6) square meters of space
per pupil.
The circulation area consists of the main walk, the footpaths, and the driveway which are
intended to facilitate movement within the school site.
The mainwalk , which is the primary access from the front gate to the main building,
should at least three (3) meters wide.
The footpaths, which are the secondary access between the different zones and buildings
within the school site, may be one (1) or two (2) meters wide.
The standard driveway, which is intended to serve vehicular traffic inside the school site,
should at least three (3) meters wide.
As a general rule, the top of the pole should be higher than the building to give the
national flag due prominence. A flagpole should be designed and constructed in a way
that is easy to use, and repair as well as contribute to the effectiveness of the schools
visual zone.
The signboard of the school should be of appropriate length and width to accommodate
the name and location of the school. The lettering, in simple block, or Roman style,
should be big enough to be easily readable from the street at a distance of ten (10) to
twenty (20) meters from the school.
The main building facing the front gate should be at least ten (10) meters from the said
gate.
The recommended minimum setback of a school from the street line is five (5) meters to
minimize the intrusive sounds.
The minimum standard for the administrative space is five (5) square meters per person
and an air space requirement of 12.00 cubic meters per person.
The minimum classroom size should be seven (7) meters wide by eight (8) meters long,
which is considered adequate for a class of fifty-six (56) pupils. Desks or chairs maybe
arranged in eight (8) rows with seven (7) desks in a row.
Window openings shall at least ten (10) percent of the floor area of the room, provided
that such opening shall not be less than one (1) square meter.
Toilets and bath should not be less than one-twentieth (1/20) of the floor area of such
rooms, or not less than 240 square millimeters.
The windows shall be located on both of the longer side of the classrooms, provided with
glass, steel, or wood jalousies. The window openings shall be at least 1.5 meters high,
and from column to column in width.
The ceiling height of the rooms with natural ventilation shall not be less than 2.70 meters
measured from the floor to the ceiling, ceiling height not less than 2.40 meters.
At least two (2) exit doors are required where the number of room occupants is over fifty
(50) in the case of the classrooms, conference roomsetc., a door shall not be less than
2.10 meters high and 900 millimeters wide.
Minor repairs involving not more than Php 500 000.00 may be undertaken by the school
head through the school administration, utilizing the Industrial Art classes teachers and/or
community labor.
Renovation It is applied to old school buildings which have weathered the years, and
remained sturdy, but need some facelifting to restore to their original condition.
The Physical facilities coordinator shall take charge of the making the necessary
arrangements for the insurance of all government buildings.
Naming of a school after a living person is prohibited by Republic Act No. 1059, except
where there is a special provision to name it so, as when so provided in the deed of
donation.
Republic Act 7160, Section 99(d) It is known as the Local Government Code,
provides that the Local Sangguniang Bayan has the power to change the name of the
school through an ordinance and upon the recommendation of the School Board.
Approval of the Secretary of education is no longer necessary.
The proper height of the chalkboard from the floor to its top edge is determined by
multiplying the mean standing height of the class by constant 1.2.
The teacher-school librarian enrolment ratio shall be 500 or less-one (1) teacher
librarian, 501 to 1 000 one (1) full time librarian and one (1) part-time teacher-librarian,
1 001 to 2 000 one (1) full time librarian and one (1) part time teacher librarian, and 2
000 and above, additional one (1) full time librarian for every 1 000 additional
enrollees.
A teacher-librarian shall have one (1) teaching load; library orientation and literature
appreciation for pupils from Kinder to Grade IV, library lessons for Grades V VI, and
how to do research for High Schools.
The library fund is 5 10 percent of the school fund (based proportionately) as released
by the Division office.
The number of books in the classroom library collection may be a minimum of fifty (50)
books and a maximum of one hundred (100) books, to be replenished from the school
library from time to time.
The sharing of the gross income derived from the operation of the canteen shall be on a
90/100 basis, ninety percent (90%) for the cooperative and ten percent (10%) as the share
of the school.
Supplementary Materials these are teachers devices other than textbooks and Teachers
Manuals which aid in the teaching and/or learning of certain concepts and skills for
reinforcement, enrichment, and mastery.
Print Materials These are either published or unpublished such as general references
and subject area specific reference materials that aid in the teaching and or learning
concepts and skills.
General References These are specific materials which provide a variety of information
on topics of general interest.. These include encyclopedias, dictionaries, yearbooks,
biographical dictionaries, bibliographies, geographical sources, atlases, almanacs, serials
and periodicals, and directories.
Subject Area References These are specific materials which provide information on
selected topics which are useful to specific subject areas. These include books in history,
social sciences, skill books, workbooks, reviewers, and illustrations that deal with
specific topic.
Non-print Materials These are supplementary devices other than print materials such as
video tapes, audio cassette tapes, films, transparencies, and multimedia learning
packages, that aid in the teaching and or learning of certain concepts and skills.
The Special Education Fund ( Republic Act 5447) It was created to provide additional
financial support exclusively for the public schools.
Adopt a School Program It was established trough Republic Act 8525 which aims to
create multiple partnership with the business sector, foundations, non-government
organizations, and individuals to team-up with DECS in providing the needed assistance
and service to public schools.
Food and Nutrition Package It shall include feeding a child for 120 days within the
school year with foods enrich 300 calories, vitamins, iodine and iron.
Donors Choice Package It shall cover any kind of support a donor wishes to give the
instant adoption and types of assistance are articulated in a Memorandum of
Understanding (MOU) between the donor and the school.
This refers to the enactment of the General Appropriation Bill into Appropriations Act based on
the budget of receipts and expenditures.
3. Budget Execution
This third phase of the budget process covers the various operational aspect of budgeting.
It was implemented under the National Budget Circular No. 440, dated January 30, 1995.
It is a specific authority issued to one (1) or more identified agencies to incur obligations not
exceeding a given amount during a specified period for the purpose indicated.
Extraordinary And Miscellaneous Expenses (3-18-000)- This account includes, but shall
not be limited to, expenses incurred for or during meetings , seminars and conference,
official entertainment by the official or through his authorized representative, public
relations, educational, athletic and cultural activities, contributions to civic or charitable
institutions, membership fees in government associations, membership fees in national
professional organizations duly accredited by the Professional Regulation Commission
and/or membership fees in the Integrated Bar of the Philippines, subscription to
professional technical journals and informative magazines. This account also includes
library books and materials, office equipment and supplies and other similar expenses
that are not supported by the regular budget allocations, provided that no portion of the
amounts authorized thereon shall be used for the creation of positions, nor for salaries,
wages, allowances, intelligence or confidential expenses.
Confidential and intelligence Expenses (3-19-000) This account includes the cost of
services which are confidential in nature, rendered by persons who are temporarily
employed by authorized administrative or executive officers to carry on successfully
administrative activities; compensation of informers employed to detect the whereabouts
of criminals or the existence of prohibited games, which compensation shall not exceed
ten per cent (10%) of the fines imposed upon the convicts; and other expressly authorized
confidential expenses for which appropriations have been approved specifically for the
purpose.
Advertising and Publication Expenses (3-23-000)- This account includes the cost of
advertising and publication of notices in newspapers and magazines of genereal
circulation.
Personal Services (3-01-000) This account includes the pay proper, accrued, terminal
leave pay, salary adjustment and standardization; allowances for subsistence, quarters,
laundry, cost of living, per diem compensation and longevity pay; premiums for social
security insurance; overtime pay.
The provision for Personal Economic Relief Allowance (PERA) shall be in accordance
with Budget Circular No. 4, dated June 28,1992, as amended by Budget Circular No. 4-
A, and shall be based only on the number of filled itemized positions entitled thereto.
The grant of P500 additional compensation shall be in accordance with the provisions of
Administrative Order N0. 53 dated May 17, 1993, and shall be based only on the number
of filled itemized positions entitled thereto.
Fifty per cent (50%) of the Year-End Bonus is given not earlier than May 15 but not later
than May 31 of each year subject to the implementing rules and regulations issued by the
DBM in accordance with R.A. 6686 as implemented by NCC 66.
The rate of honoraria for resource persons and experts shall not exceed P250 but shall not
be lower than P100 per hour. The total honoraria shall be computed based on the said rate
multiplied by the projected total number of hours.
The amount of contribution to GSIS Retirement and Life Insurance Premiums for the
purpose shall be equal to 13% of total salaries of filled itemized positions.
Travelling Expenses (3-02-000) This account includes 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 or patrol; transportation of
personnel baggage or household effects; bus, railroad, airline and steamship fares, tips,
transfers, etc., of persons while travelling abroad; charter of boats, launches, automobiles,
etc., non-commutable transportation allowances, road tolls; parking fees and all other
similar expenses.
Repair and maintenance of Government Vehicles (3-05-000) This account includes the
cost of repairing and maintaining government vehicles. Not include herein are spare
parts, gasoline and oil which shall be under Supplies and Materials.
Supplies and Materials (3-07-000) this account includes the cost of all expendable
commodities acquired or ordered for immediate use in connection with government
operations. It also includes, but is not restricted to items 1) normally consume within (1)
year after being put into use , or 2) converted in the process of manufacture or
construction, having a life expectancy of more than (1) year but which shall have
decrease substantially in value after being put into use in only one (1) year.
Rents (3-08-000)- this account includes charges for the use of facilities or equipment
belonging to others.
Interests (3-09-000) this account includes charges for the use of funds belonging to
others, such as interest on bonds, loans, provisional advances, treasury bills, treasury
notes, certificates of indebtedness, and other interest-bearing obligations.
Grants, Subsidies and Contributions (3-10-000) This account includes all aids and
contributions in the form of cash or property granted to persons, entities or organizations
for the purpose of furthering programs or policies adjudged to be in the interest of the
government.
Awards and Indemnities (3-11-000)- This account includes indemnities for destruction of
property or injury to persons, awards by courts or by administrative bodies.
Loan Repayment and Sinking Fund Contributions (3-12-000)- This account includes
payment made either directly or into a sinking fund established for the retirement of
public debt and other long- term obligations.
Water, illumination and power Services(3-14-000) This account includes the cost of
water and electricity or gas illumination, consume in government facilities such as office
buildings , shops and grounds, streets, plazas, parks and monuments. Etc., in connection
with government operations and projects.
Social Security Benefits, Rewards and other Claims (3-15-000)- this account includes all
claims for social security benefits , rewards, compensations and others claims for past
services, other than pensions.
Auditing Services (3-16-000)- this account includes the amount remitted to the
Commission on audit for auditing services rendered to the agency.
Training and Seminar Expenses (3-17-000) This account include expenses incurred for
participation/attendance of personnel to training and seminars/ workshops.
Fidelity Bond and Insurance Premiums (3- 24-000)- This account includes expenses for
premiums on fidelity bond of accountable officials and insurance premiums of
government properties such as, government buildings, equipments, motor, vehicles, etc.
Other Services (3-29-000)- This account includes the cost of all other services which are
not otherwise classified under other accounts.
Investment Outlay (4-31-000)- This account includes cost investments in stock, bonds or
other securities of government and private corporations, associations, or political sub-
divisions.
Loans Outlay (4-32-000)- This accounts includes loans and capital advances made to
persons, government and private corporations revolving funds, associations and political
sub-divisions.
Livestock and Crops Outlay(4-33-000)- this accounts includes the costs of investments in
breeding animals including their offspring, animal dispersal program, and fruit or non-
fruit bearing perennial crops.
Land and Land Improvements Outlay(4-34-000)- This account includes the cost of rights
to lands ownership and the permanent improvements to land such as filling, grading,
draining, surveying, and planting trees.
Buildings and Structures Outlay (4-35-000)- This account includes the cost of building
structures, purchased or constructed and permanent improvements thereto.
Furniture, Fixture, Equipment and books Outlay (4-36-000)- This accounts includes
furniture, fixtures and equipments and books, the cost of which shall not be higher than
the minimum amount prescribed by COA, whose serviceable life is more than one year
and which adds to the assets of the government.
Works animals Outlay (4-37-000)- This accounts includes the appraised value or other
appropriate value of work animal which add to the assets of the government.
Receipts- Refers to all cash inflow whether actual or constructive regardless of source or
purpose and whether pertaining to the agency or not. It includes not only income or
revenue actually collected but also trust receipts, fund deposits, anter-fund and inter-
agency transfers and equity contributions received by corporate agencies(COA Memo 84-
411, supra)
Revenue(or its synonym, income) Covers tax and non-tax items such as those earned
or realized from regular operations and services rendered, government business or
proprietory operations, sales of assets, and grants/aids, whether actually collected in cash
or accrued, resulting in additions to or increases in the net assets of an entity (COA
Memo 84-411, July 26,1984).
Government Funds Includes public money of every sort and other resources pertaining
to any agency of the government (Sec. 3(2), PD 1445).
Revenue Funds-Comprises all funds derived from the income of any agency of the
government and available for appropriation or expenditure in accordance with the law
(Sec . 3(3), PD 1445).
Trust Funds- refers to funds which have come officially into the possession of any agency
of the government or of public officer as trustee, agent, or administrator , or which have
been received for the fulfillment of some obligations.
Depository Funds- comprises funds over which the officer accountable therefore may
retain control for the lawful purposes for which they come into possession. It embraces
moneys in and any and all depositories (Sec. 3(5), PD 1445).
General Fund- is available for any purpose to which the legislative body may choose to
apply it. It is composed of all receipts or revenues which are not by the law or by
contractual agreement applicable to specific purposes. It is used to finance the ordinary
operations of a government unit.
Special Fund is one which by legislative actions, segregates specified revenues for
limited purposes, often called a special revenue fund.
Trust Fund- refers to funds which have come officially into the possession of any agency
of the government or of a public officer as trustee, agent, orv administrator, or which
have been received for the fulfillment of some obligation (Sec. 2(4). BK V(B), 1987
Adm. Code; Sec 3(4), PD 1445).
Contingent Appropriation is one provided by law out of which the executive branch of
the government may supplement regular appropriations or meet emergency expenditures.
Current Operating Expenditures- refer to appropriations for the purchase of goods and
services for current consumption or for benefits expected to terminate within the fiscal
year (Sec. 2(4), BK VI, 1987, Adm. Code; Sec. 306 (f) RA 7160).
Capital Outlays- refer to the appropriations for the purchase of goods and services, the
benefits of which extend beyond the fiscal year and which add to the assets of
government.
Unnecessary Expenditures- pertain to expenses which could not pass the test of prudence
or the obligation of a good father of a family, thereby non- responsiveness to the
exigencies of the service (COA Cir. 85-55A, Supra).
Excessive Expenditures signify expenses incurred at an immoderate quantity or
exorbitant price. It includes expenses which exceed what is usual or proper as well as
expenses which are unreasonably high, and just beyond measure and amount.
Disbursement constitute all cash paid out during a given period in currency or by check.