1. For the information and guidance of all concerned, the Department of Education (DepEd) hereby issues the enclosed Implementing Guidelines on the Release and Utilization of Maintenance and Other Operating Expenses (MOOE) Allocations of Senior High Schools.

2. For any inquiries on this matter, all concerned may contact the Office of the Assistant Secretary for Finance and Administration, Department of Education (DepEd) Central Office, DepEd Complex, Meralco Avenue, Pasig City through telephone no. (02) 633-7231 or through fax no. (02) 683-0867.

3. Immediate dissemination of and strict compliance with this Order is directed….

CO_DepEd Order No. 31, s. 2016.