1. This is to inform the field that this Office has received the National Expenditure Program (NEP) for Fiscal Year (FY) 2026.
2. School Heads may coordinate with their respective teams regarding the planning process and documents to ensure timely and accurate completion of the necessary documentation. Schools may also start the post-planning process for the finalization of the Work and Financial Plan for next year’s Programs, Activities, and Projects (PAPs)-(DO 11, s. 2021) based on legal requirements.
3. The submission of the revised (final) Work and Financial Plan 2026 will be on or before October 01, 2025. Furthermore, Work Financial Plans once finalized will serve as the basis for the execution phase of the budget and processing of obligation and disbursements.
4. Attached in this memorandum is the FY 2026 School MOOE Allocation list per National Expenditure Program (NEP).
5. For related concerns, you may contact Ms. Myrna C. Reformado, Administrative Officer V (Budget Officer III) at 0919 060 5825.
6. Immediate dissemination of and compliance with this Memorandum is directed.
