Pursuant to DepEd Order no.008, s. 2019 – Implementing guidelines on the direct release and use of Maintenance and Other Operating Expenses(MOOE) allocations of schools, including other funds managed by schools, the field is hereby informed of the following Process flow for the submission, review and release of Program Works. (see Enclosure no.1)

0483 – Memorandum – SEP-21-21-518