DO_s2022_012.pdf
- 1. ."{::.'-, ffi Belublir ot tle Bbilfupines trBepurtment of @tuntion DepEd ORDER No. , s. 2022 POLICY GUIDELIITES FOR THE PROVISIOIT OF LEARilING RISIOI'RCES AND NEEDED DEIIICES AND EQIIIPMENT /IT{D FI'NDIilG RELT1IANT ACTIVITIES FOR THE IMPLEMENTATION OT'BASIC EDUCATION.LEARNING CONTINIIITY PLAN Undersecretaries Assistant Secretaries Bureau and Service Directors Regional Directors Schools Division Superintendents A11 Others Concerned 1. The Department of Education (DepEd) issues the enclosed Policy Guideliaes for thc Provisioa of Learaiag Resources and Needed Devices and Equipment aod Fundiag Relevaat Activities for the Implementetion of the Basic Education- Learning Coatiauity Plan (BE-LCP). 2. The policy establishes the guidelines that will enable DepEd to provide learning resources in the implementation of the BE-LCP. It also establishes the guidelines on the release, utilization, and liquidation of the Flexible t earning Options (FLO) funds. 3. This policy repeals and supersedes DepEd Order (DO) No. 018. s. 2O2O or the Policy Guidellaes for the Provigion of Learnlng Resourccs ia the Iaplcmertatioa of the Basic Educatloa-Learalng Contiauity Plan (BE-LCPI. 4. This Order shall take effect immediately upon its publication in the DepEd website and shall be frled with the University of the Philippines Law Center (UP LC)- Office of the National Administrative Register (ONAR), UP Diliman, Quezon City. 4. For more information, please contact the Bureau of Learalng Resources, Bonifacio Building, Department of Education Central O{Iice, DepEd Complex, Meralco Avenue, Pasig City, through email at 6k.sd@deped.gov.ph or at telephone number (O2l 8687 -2744. 5. Immediate dissemination of and strict compliance with this Order is directed. l)cpDd Complex, Meralco Avenue, Pasig City 1600 4633 -7 2O4 1 4633 -7 224 / 4632 - t 36 l f 4636-4476 /4637 -6209 qwww.deped.gov.ph To: AFZz-- LEloNoR MAGToLTS BRTOZES Secretary b o
- 2. Encl As stated References: DepEd Order Nos. O12, s.2O2O; (018, s. 2O2Ol; atd,2l,s.2079 To be indicated in the Perpetual Index under the following subjects: BASIC EDUCATION CURRICULUM FUNDS LEARNERS LEARNING RESOURCES POLICY PROGRAMS TEACHERS SMMA/APA,Mrc, DO Policv Guidelines for thc Provision of...BE-LP 0O16 February 9. 2022 2
- 3. Enclosure to DepEd Order No. , s.2022 POLICY GI'IDELIITES FOR TIII PROVISION OF LEARITING RESOURCES /TND ITEEDED DEIIICES AND EQI'IPMENT AIID FI'NDING RELET'ANT ACTIVITIES FOR THE IUPLEUEIITATION OF BASIC EDUCATION . LEARNING COITTIIflIITY PL/IN IBF-LCPI I RATIONALE The 1987 Constitution states in Article XIV, Sections I and 2, iz: Section 1 . 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. Section 2. The State sha-ll: (l) Establish, maintain, and support a complete, adequate, and integrated system of education relevant to the needs of t}le people and society; (2) Establish and maintain a system of free public education in the elementar5r and high school levels. Pursuant to tJ:e above-cited constitutional provisions, as well as Executive Order No. 292 or the Administrative Code of 1987, Republic Act (RA) No. 9 155 or the Governance of Basic Education Act of 2O0 1 , RA 10533 or the Enhanced Basic Education Act of 2013, and the Convention on the Rights of the Child, the Department of Education (DepEd) is mandated to respect, protect, fulftll, and promote the rights to access and quality basic education. Accordingly, it is legally tasked to provide a learner-centered, inclusive, responsive, relevant, and contextualized K to 12 basic education. These policy guidelines aim to set the standards and specifications in the provision of learning resources in the continuous implementation of the BE- LCP. The learning resources serve as leaming toolkits for learners where procedures, instructjons, and other details are provided to aid the learning process, with the supervision of responsible adults along with the continuous monitoring and guidance of teachers. The Deparlment of Education (DepEd) has been relentless in its efforts to ensure the delivery of quality, accessible, relevant, and liberating education amidst the continuing health crisis brought by the COVID- 19 pandemic. The DepEd adopted the Basic Education Learning Continuity Plan, as contained in DepEd Order (DO) No. 012, s. 2O2O entitled "Adoption of the Basic Education Learning Continuity Plan (BE-LCP) for School Year (SY) 2O2O- 2O2l ln Light of the COVID- 19 Public Health Emergency," to provide the framework in the delivery of basic education in light of the COVID-I9 health crisis. In addition, DepEd issued DO No. O 18, s. 2020 entitled 'Policy Guidelines for the Provision of l,eaming Resources in the Implementation of the Basic Education karning Continuity Plan (BE-LCP)," which established poliry guidelines that will enable DepEd to provide leaming resources in the implementation of the BE-LCP. 3 ,
- 4. The BE-LCP continues to provide framework on the delivery of basic education as stipulated in Item Y. 12 of DO No. O29, s. 2027, entitled "Implementing Guidelines on tlre School Calendar and Activities for School Year 2O2l-2O22." Since 2020, the DepEd Central Oflice has been downloading funds to the field to support the implementation of the BE-LCP. Therefore, DepEd sets forth these policies to provide more flexibility to our relevant freld offrces in the provision of their required learning resources, devices, as well as in the holding and funding of activities in the implementaiton of their respective contextualized BE-LCP. This is also being issued to provide enhanced guidelines on utilizing funds and improving standards, mechanisms, and specifications, as well as to better respond to the needs of the field and address gaps and challenges. In accordance with its legal mandate, DepEd has promulgated issuances on flexible tearning and materials, specifrcally, DepEd Order (DO) No. 21, s.2Ol9, or the Policy Guidelines on the K to 12 Basic Education Program. It sets forth Flexible karning Options (FLOs), which include alternative delivery modes and its corresponding learning resources that are responsive to the needs, context, circumstances, and diversity of learners. The new standards and mechanisms included in this policy shall guide ollicials and personnel at the Central OIIice (CO), Regional Offtces (ROs), Schools Division Oflices (SDOs), Public Schools and Community Learning Centers in the provision of learning resources and needed devices and equipment, as well as funding other activities that will enable DepEd to implement programs, projects, and activities in the implementation of BE- LCP. u. scoPE The standards and mechanisms included in this policy shall guide ollicials and personnel at the Central, Regional, Schools Division Oflices, Public Schools and Community Learning Centers in the provision of learning resources and needed devices ald equipment, as well as funding relevant activities that will enable DepEd to implement programs, projects, a-nd activities in tJee implementation of BE-LCP, unless covered by other specific guidelines. These policy guidelines shall ta-ke effect starting S.Y. 2O2l-2O22. It shall also establish the guidelines on tlte release, utilization, monitoring, and reporting of funds for the production, printing, reproduction, delivery or procurement of learning resources and needed devices and equipment, as well as funding relevant activities that will enable DepEd to implement progrzrms, projects, and activities in the implementation of BE-LCP. III. DEFINITION OF TERMS 4 1. Ready to Hat Materlals - These are materials that have undergone the prescribed quality assurance process and have been laid out in accordance with the required specifications.
- 5. 2. Most Essential Learnlng Competencles (MELC) - These are the competencies necessar5z to develop a learner's practical and lifelong skills for learning amidst a crisis (e.g. pandemic, epidemic, etc.) and to eventually attain a successful life. 3. Fle:dble Learning Options (FLO| - This is the menu of learning interventions and pathways that are responsive to the needs, context, circumstances, and diversity of learners. FLO also covers the Alternative Delivery Mode (ADM), Education in Emergencies (EIE), and the Alternative Learning System (ALS) programs of the Department. 4. Alternatlve Dellvery Modes (ADMf - These are the instructional learning modalities that do not strictly follow the typical set-up for regular classroom instruction, but follow the K to 12 curricula in content. 5. Alternatlve Dellvery Modules or Self-Learnlng Modules (SLMI - These are self-contained, self-instructional, self-paced, and interactive learning resources for public schools intended for learning a specific topic or lesson where tJle learner interacts actively with the instructional material rather than reading the material passively. SLMs become an ideal learning resource and therefore, a priority in remote or distance learning where a teacher is unable to provide tlle constant instructional supervision and guidance in a classroom setting. SLMs have been used by DepEd for its ADMs during disasters or in situations where learners have dilficulty in daily school attendance. COVID-l9 has compelled the use of SLMs on a large scale. 6. Alteraatlve Learnlag System K to 12 Baslc Educatlon Curriculum (ALS K to 12 BECI - Refers to the comprehensive curriculum indicating the competency, content, key stages, and standards for the ALS program. The ALS Kto 72 BEC is benchmarked on the DepEd Kto 12 formal school curriculum and focuses on the 21st Century Skills: information, media and technolo$/ skills, learning and innovation skills, communication skills, and life and career skills. 7. Alternatlve Learaiag Syetem (ALSll - Refers to a parallel learning system that provides a viable alternative to the edsting formal education instruction. It encompasses both nonformal and informal sources of knowledge and skills. 8. Learalag Resources lLRf - These are any text-based (print or non-print) or non-text based materials aligned with the K to 12 curriculum and used as primary bases or supplements to teaching and learning processes. IV. POLICYSTATEMENT This policy shall enable learners to utilize appropriate learning resources and other relevant devices pursuant to the respective BE-LCP of field offices. 5
- 6. All matters pertaining to the results of needs alalysis, content review and evaluation, technical standard setting, and allocation, release, and utilization of funds shall be coordinated with the OIfice of the Undersecretary for Curriculum and Instruction (OUCI). The Oflice of the Undersecretary for Curriculum and Instruction, in coordination with the OIIice of Undersecretar5r for Administration, shall harmonize operational plans on the promotion, communication, and coordination with the field on the use of leaming resources delivered through broadcast, either TV and/or radio, and online platforms, and provide updates to the Learning Resources and Platforms Committee. A. Geaeral Guldellaes on the Pr.lrrtlng, Delivery, aad Acqulsltloa of Learalng Resources alrd Other lleeded Devlces aad Equlptnetrt, as well as Fuadlng Relevaat Progrems, ProJects, and Actlvltles ia the Inplementatlotr of BDLCP. The provision of learning resources is primarily funded by the Flexible Learning Options budget and otler related learning resources budget provided in the General Appropriations Act subject to the existing budgeting, accounting, auditing, ald procurement rules and regulations. In addition, subject to the limitation of the funding source and the expense class and object of expenditure of the identifred budget for the provision of learning resources, the following are generally the allowed expenditures and activities to be funded to support the provision of learning resources in the implementation of BE-LCP: a Production or procurement and/or delivery of modules, ALS LRs, manuals, learning activity sheets / worksheets ; b. Procurement of Universal Seria-l Bus (USBs) or other similar data storage devices for storing digital learning resources of learners and teachers; c Purchase of devices, such as but not limited to, tablets, smartphones, speakers, two-way radios, or other similar devices in support of the adopted learning delivery modality. The purchase of the aforementioned devices for teachers and learners using this fund may be allowed; provided that such purchase is approved by ttre Regional Director based on the implementation plan of the region's contextualized BE-LCP, provided furttrer ttrat the unit cost of the said devices must not reach the minimum threshold for Capital Outlay. The procurement and use of said devices shall also be subject to the existing guidelines on the acquisition, distribution and/or issuance, use, and return of semi-expendable supplies and equipment. The technical specilications of gadgets provided under Memorandum No. OUA Memo O62O-0030 entifled, "Minimum Specifications for ICT Equipment and Internet Services to be Donated to Schools, Teachers and/or karners, Microsoft Licensing, and Donation Matters," shall be observed, unless amended or revised. 5 V. POLICYIMPLEMENTATION
- 7. d. Expenses related to the conduct of activities and supplies for the development of video and radio scripts/lessons, conversion of materials into accessible format, a-nd development of interactive materials; Payment and remuneration of Leaming Support Aides (LSA) as stipulated in DO No. O32, s.2O2O (Guidelines on the Engagement of Services of Learning Support Aides to Reinforce the Implementation of the BE-LCP in time of COVID- 19 pandemic) and as amended by DO No. O28, s.2021 (Amendment to DepEd Order No. O32, s. 2020); and f. Subject to the approval of the Regional Director or the School Division Superintendent and provided that the allotment is lodged to the oflice of the approving oflicer concerned, other expenses related to the implementation of the different learning modalities following the priorities set in their respective contextualized BE-LCP may also be funded by the FLO funds and other appropriate sources. Given tJ:e above allowable items, prioritization, however, shall be provided for the printing and delivery of the SLMs and for expansion of provision of gadgets for leamers, based on the contextualized implementation of the BE-LCP in the region or division, as the case may be. On the other hand, the following are the items tiat cannot be charged against the identified learning resource budget, to wit: a. Purchase of Capital Outlay items (e.g., equipment, gadgets, software, or any item with unit cost reaching the minimum threshold for Capital Outlay as provided by existing rules and regulations); b. Hiring of contractual or casual employees, whose salaries and other compensation benefits should be charged against Personnel Services allocations; and c. Payment of other capital outlay items such as infrastructure projects. Speclfic Gulde for Self Learnlag Modules: l. The ready-to-print digital copies of tl1e SLMs developed by the assigned regions, and approved and considered frnal, particularly in terms of content and alignment with the Most Essentia-l Learning Competencies (MELCs) by tJle Bureau of l,earning Delivery @LD) and the Bureau of Curriculum Development (BCD), can be downloaded from tJ:e Microsoft Teams folder "Ready-to-Print SLMs" created by the Information and Communications Technologr Service (ICTS) for the Regional Directors, Curriculum and Leaming Management Division (CLMD) Chiefs, and Regional Education Program Supervisors in-charge of the Leaming Resource Management Section (LRMS). Quality assured Kinder to Grade 3 Contextualized SLMs developed by field oflices and other e 7
- 8. specialized SLMs that were allowed by CO may also be produced/procured, as the case maybe. For the Alternative Learning System (ALS) progr:am, the ready-to-print copies of ALS K to 12 BEC-aligned learning resources shall be made available to all ALS Regional Focal Persons, through Google drive. 2. Unauthorized printing, uploading, reproduction, distribution, and such other unlawful actions that involve or relate to the sharing of digital frles other than to the intended recipients and for the intended purpose are strictly prohibited ald shall be grounds for the imposition of administrative sanctions, without prejudice to the filing of other appropriate administrative, civil, and criminal actions. 3. In the production of SLMs and ALS LRs, the technical specifications provided under Joint Memorandum No. DM-OUCI-2O21-261 dated. July 8, 2O21 shall be adopted. This is without prejudice to other specifications that may hereinafter be issued by the Offrce of the Undersecretar5z for Curriculum and Instruction and the O{Iice of t}le Undersecretary for Finance. 1. The Offrce of the Undersecretary for Curriculum and Instruction (OUCI), through the Bureau of Leaming Resources (BLR), shall prepare the allocation for each region and submit a request to the Secretary, through the Office of the UndersecretarSr for Finance (OUF), to release the funds to the DepEd ROs. For ALS LRs, the Assistant Secretary for Alternative Learning System, through the Bureau of Alternative Education (BAE), shall determine the allocation to the ROs and shall submit a request to download the funds to the ROs, to the Secretary, tluough the Office of the Undersecretar5r for Finance (OUF). 2. The Finance Service (FS)-Budget Division in the DepEd Central Office shall process and issue the Sub-Allotment Release Orders (Sub-AROs) necessary to effect downloading of funds to the ROs. 8 The Assistant Secretary for the Alternative Learning System Program shall issue a separate Office Memorandum to identi! the ALS K to 12 BEC-aligned learning resources for development, printing, reproduction, and delivery for the corresponding School Year. 4. Quantities of SLMs to be printed shall be determined by the Public School Heads, Schools Division Superintendent, or Regional Directors, where every procurement is lodged and said officers must consider available resources and circumstances to minimize reproduction of paper-based learning resources, such as the following: (a) enrollment size and use of SLMs by batch, (b) number of retrieved and reusable SLMs, (c) procured tablets, storage devices, and other electronic learning resources, (d) available gadgets of learners at home, and (e) access to online learning management systems. B. Procedures oa the Allocatloa, Release, and Utlllzatlon of Fuads
- 9. 3. Based on the contextualizrd implementation of the BE-LCP and assessment of the learning requirements of their respective region, tJre Regional Director shall determine the most eIficient, effective, and practical stratery in producing or procuring the required resources for their region. Therefore, the ROs may conduct procurement activities relevant to the allowable expenditures set herein and other relevant issuances. 4. In ttre event t.Ilat the RO has determined to download funds further to the SDOs, the Regional Director, through its planning, finance, and program teams, shall be responsible in determining the most equitable distribution of the fund among tJ e SDOs. The ROs may consider the following parameters, among others: a. Latest enrollment data of each division; b. Actual Special Education Fund (SEF) contributions attributable to the BE-LCP leaming resources component; and c. Actua.l contributions from extemal partners attributable to the BE- LCP learning resources component. In t1:e case ofALS funds, the ALS Regional Focal Persons shall also be responsible in coordinating with the aforementioned ollicials. Moreover, the number of ALS teachers/learning facilitators in each SDO as reflected in the lcarner Information System (LIS) shall also be considered as additional parameter in the downloading of funds from the ROs. 5. After receipt of the Sub-AROs, the Finance office of the ROs or the SDOs (if funds are further do*ryrloaded to the division level) shall submit a Special Budget Request (SBR) to the Department of Budget and Management (DBM)- ROs for tJle issuance of Notices of Cash Allocation (NCAs) to cover tlle cash requirements of the Sub-AROs they received. 6. The allocation and utilization of funds by all DepEd Implementing Units shall be in accordance with the priorities set by the ROs/SDOs in line with its contextu alized BE-LCP. 7. The use of the funds shall be subject to the existing government budgeting, accounting, auditing, and procurement rules and regulations. 8. The grant of cash advance shall be subject to tJle rules and regulations on the granting, utilization, and liquidatioo of cash advances as provided for under Commission on Audit (COA) Circular No. 97-O02 dated February 1O,1997, as amended by COA Circular No. 2006-OO5 dated July 13, 2006. In such a situation where there edsts excess or balance of funds from the procurement or production of the specifred learning resources, tlte ROs and/or the SDOs may use the balance for procurement or production of other learning resource requirements, including delivery costs of learning resources, for other succeeding quarters as may be applicable considering the validity for obligation and pal.rnent of the fund. 9 9
- 10. lO. In case the downloaded fund is not suflicient to address the actual needs for the purpose, the ROs or SDOs may provide additional fund support from their regular General Administration and Support Seruices (GASS) - Maintenance ald Other Operating Expenses (MOOE) allotment. 1 1. Public schools may also use their regular MOOE allocations for tlle printing and delivery of alternative detvery module in accordance with DO No. O15, s. 2O2O (Supplementary Guidelines on Managing Maintenance and Other Operating Expenses Allocation for Schools to Support the Implementation of Basic Mucation Learning Continuity Plan in time of COWD-[9 PandemiQ and subject to pertinent procurement, accounting, ald auditing rules and regulations. 12. The ROs and/or tJle SDOs shall determine the most eIficient, effective, and economical mode of procuring, printing, and delivery of learning resources subject to comptance with RA No. 9184, ot the Gouernment Procurentent Reform Act, and its Implementing Rules and Regulations (IRR}. 13. Procurement of learning resources under these guidelines shall be in accordance with applicable provisions of RA 9184 and its IRR as well as the internal rules and processes of DepEd. 14. The ROs and SDOs shall ensure compliance with the relevant provisions of DO No. 2, s. 2O2l on signing authorities and other pertinent procedural requisites. 15. The ROs, SDOs, or public schools may resort to the appropriate modes of procurement in accordance with the provisions of RA 9184 and its IRR, including an agency-to-agency €ur.rngement pursuant to Section 53.5 of the IRR of RA 9184, such as with any of the Recognized Government Printers (i.e. National Printing OIIice, APO Production Unit. Inc., and the Bangko Sentral ng Pilipinas), subject to the applicable conditions. VI. FI'NDING The fund shall be sourced primarily from the "Flexible Learning Options" budget and other related learning resource budgets released by DBM. The purpose of downloading funds to the implementing units is "to cover the funding for the provision of learning resources and other requirements for implementation of the Basic Education Learning Continuity Plan." The ROs and/or SDOs may: a. Use any allowable modes of procurement to procure for printing and/or delivery with private sector and/or from another agency of the government; b. Conduct in-house or by-administration printing and/or delivery, subject to applicable laws and; c. Enter partnership agreement with Local Government Units (LGUs) and other eligible entities. 10
- 11. VII. MONITORING AT{D EVALUATION The BLR, Information and Communications Technologr Serrice (ICTS), BAE, and Finance Service shall continuously gather feedback on how the FLO Funds were spent, as well as any challenge in the implementation of these policy guidelines from their field counterparts. The SDOs shall submit to their respective ROs a Statement of Expenditure (SOE) duly certified by the Division Accountant and approved by the Schools Division Superintendent. ROs shall consolidate the SOEs submitted by their SDOs and submit a consolidated report to BLR. The SOE template as provided under Joint Memorandum No. DM-OUCI-2O27-2IO dated June 4, 2O2I, unless amended and/or revised, sha-ll be used. The responsible OIficials indicated in the above Joint Memorandum to frll items, review, monitor, and approve said SOE are enjoined to observe timeliness and diligence in assuring that entries provided therein are validated and accurate. The consolidated regional SOE shall be submitted to BLR - Learning Resources Production Division at blr.lrpd@deped.gov.ph, copy furnished Education Programs Management Offrce at epm@deped.gov.ph, on the 3oth day the following month from the date the fund has been downloaded to the region and the subsequent months until the said fund has been fully utilized. The OUA, OUCI, OUF, and Planning Services may also adopt other reporting tools when necessary. For ALS, the ALS Regional Pocal Persons at the end of every quarter sha1l submit to BAE a consolidated report on the Utilization of Funds and an Accomplishment Report, duly signed by the Regional Directors. The template for the Utilization of Funds and Accomplishment Report sha-Il be issued by the Assistant Secretary for ALS through a separate Offrce Memorandum. Moreover, the Central Offrce, through BAE, shall conduct regular monitoring of fund utilization of the Regional OIIices and regular online consultative meeting/Program Implementation Review (PIR) with the ALS Regional Focal Persons as part of their mandated functions and responsibilities. VIII. REFERENCES Republic Act No. 1O533 or the "Enhanced. Basic Mucation Act of 2O13" Republic Act No. 9155 or th.e "Couernance of Basic Education Act of 2OO1" Republic Act No. 9184 or the "Gouentment Procurement Refonn Act" and its 2O16 Revised Implementing ktles and Regulations DO No. 2, s. 2O2l- Reuised Signing Authoities for Administratiue and Financial Matters in the Department of Education DO No. 21, s. 2079 - Policy Guidelines on the K to 12 Ba.sic Education Program DO No. 12, s.2O2O - Adoption of the Basic Education Learning Continuity Plan (BE- LCP) for Schaol Year 2O2O-2O21 in lQht of COWD-I9 htblic Health Emergencg DO No. 18, s. 2O2O - Policg Guidelines for tlLe Prouision of Learning Resources in the Implementation of the Ba,sic Mucation Continuitg Plan Alternative Delivery Mode Learning Resource Standards DO No. 15, s.2O2O - Supplementary Guid.elines on Managing Maintenance and Other Operating Expenses Allocation for Schools to Support the 11
- 12. D( Implementation of Basic Dducatton Learning Continuitg Plan in time of COVID-19 Pqnd.emic DO No. O32, s. 2O20- Catidelines on the Dngagement of Seruices of leaming Support Aides to Reinforce the Implementation of the BE-LCP in time of COWD-19 pand"emic), as amended bg DO No. O28, s. 2O21 (Amendment to DepM Order No. O32, s.202O) DO No. 29, s. 2O21- School Calendar for School Year 2O21-2O22 Joint Memorandum No. DM-OUCI-2O2l-3O9 - Supplementdry Guidelines in the Utilization of Additional Dounloaded Funds for Prouision of Quarters 1 and 2 Learning Resources of SY 2O21-2O22 Joint Memorandum No. DM-OUCI-2O21-261- Claification on DMQUCI' 2021-0195 (Spplementary Guidelines in the Utiliz,ation of Downloaded Funds for Prouision of Quarter 1 and 2 Learning Resources o/SY 2O2 1-2022) and Prouision of Informotion for the Continuous Response of the Department to the Pdndemic as Regards l,earning Resources, Compliance u-tith COA Rules and Other Regulations, and Submission of Reports Joint Memorandum No. DM-OUCI-2O2l-795 - Supplementary Guidelines in the Utilization of Dounloaded Funds for Prouision of Quarter I and. 2 Learning Resources of SY 2O21-2O22 Memorandum No. OUA Memo O62O-OO3O-Minimum Specifications for ICT fuuipment and Intet'net Seruices to be Donated to Schools, Teachers and/ or Leamers, Microsofi Licensing, and Donation Matters Joint Memorandum No. DM-OUCI-2O2I-27O - Data Validation and Veification of Online and Olfline Additional Infonnation on the Summary of Expenditure Reports Joint Memorandum No. DM-OUCI-2O21-341 - Supplementar5r Guidelines in the Utilization of Additional Funds for Provision of Quarter I atd 2 Learning Resources of SY 2O27-2O2 COA Circular No. 97-OO2 dated February 10, 1997, as amended bg COA Circular No. 2006-005 dated Julg 13, 2006 on the Granting, Utili.zation and Liqtidation of Cash Aduances EFFDCTIVITY This Order shall take effect immediately upon publication in the DepEd website. A copy of this Order must be frled with the UP-ONAR. This DepEd Order repeals and supercedes DepEd Order No. 18. s. 2O2O. 72