Clarifications on the Utilization of 2023 Program Support Funds for the National Learning Recovery Program

The Department of Education (DepEd) of the Republic of the Philippines recently issued a joint memorandum providing clarifications on the utilization of additional program support funds for the year 2023. This memorandum is particularly focused on the implementation of the National Learning Camp (NLC) and other End of the School Year (EOSY) break activities that support the National Learning Recovery Program (NLRP).

Key Highlights of the Memorandum

1. Purpose of the Funds: The memorandum emphasizes that the downloaded program support funds are specifically for the implementation of the NLC and EOSY break activities. One of the primary uses of these funds is to cover the meal expenses of teachers who will participate in the said activities.
2. Distinction between Meal Expenses and Food Allowance: The memorandum makes a clear distinction between the meals expense and the meal/food allowance as per the Commission on Audit (COA) Guidelines. While the food allowance is a form of financial assistance given to all government officials and employees to alleviate their economic condition, the meals expense for teachers is intended to cover the costs they incur while performing their official duties during the NLC and EOSY break activities.
3. Amount Allocation: An amount of Php250.00 per day will be provided to each volunteer teacher as a subsidy for their meal expenses throughout the NLC and EOSY break activities. This amount can be directly released to the teachers, and reimbursements can be processed on a weekly basis.
4. Documentation for Reimbursement: For the reimbursement process, teachers are required to provide a Certificate of Expenses Not Requiring Receipts (CENRR) as per COA Circular No. 2017-001. Additionally, an attendance sheet should be attached to the certification as proof of daily participation in the NLC and other EOSY break activities.

Supporting Documents

The memorandum also mentions that a copy of the “Guidelines on the Utilization of Additional 2023 Program Support Funds” dated July 3, 2023, is attached as Annex “A”. Furthermore, a copy of the Memorandum OM-CT-2023-203 with the subject “Proposed Budget Utilization for National Learning Recovery Program (4.48)” dated May 08, 2023, is attached as Annex “B”.

Conclusion

This joint memorandum from the Department of Education underscores the government’s commitment to ensuring that the National Learning Recovery Program is effectively implemented. By providing clear guidelines on the utilization of funds and ensuring transparency in the process, the DepEd aims to support teachers and students in their educational journey, especially during these challenging times.

Read the Memorandum Below for more details.

Republic of the Philippines
Department of Education

JOINT MEMORANDUM

TO:
REGIONAL DIRECTORS
REGIONAL AND DIVISION FINANCE OFFICERS
ALL OTHERS CONCERNED

FROM:
GINA B. GONONG
Undersecretary for Curriculum and Teaching

ANNALYN M. SEVILL
Undersecretary for Finance

SUBJECT:
CLARIFICATION ON THE UTILIZATION OF ADDITIONAL 2023 PROGRAM SUPPORT FUNDS FOR THE IMPLEMENTATION OF THE NATIONAL LEARNING CAMP AND OTHER END OF THE SCHOOL YEAR (EOSY) BREAK ACTIVITIES SUPPORTING THE NATIONAL LEARNING RECOVERY PROGRAM (NLRP)

DATE: August 04, 2023

This refers to the use of downloaded program support funds for the implementation of the National Learning Camp (NLC) and other End of the School Year (EOSY) break activities supporting the National Learning Recovery Program (NLRP), particularly the provision of funds for the payment of meal expenses for teachers who will be involved in the mentioned activities as requested by the Curriculum and Teaching in their Memorandum OM-CT-2023-203 dated May 08, 2023.

Hence, the following are provided for the information and guidance of all regions: 1. It is reiterated that the funds shall be used to cover the payment of meals expense for teachers who will serve in the NLC and EOSY break activities.

2. The meals expense is not meal/food allowance contemplated in existing Commission on Audit (COA) Guidelines which is not in the nature of an allowance to reimburse expenses incurred by officials and employees of the government in the performance of their official functions or consideration in the fulfillment of official duty. Food allowance is a form of financial assistance to all officials and employees with the purpose of alleviating the economic condition of employees, whereas the meals expense provided for teachers is meant to defray the meals expenses incurred by the teachers in the performance of their official function/fulfillment of their official duty during the conduct of the NLC and EOSY break activities.

3. The amount of Php250.00 per day per volunteer teacher is the amount that will be provided to the teachers to subsidize their expenses for meals during the whole duration of the NLC and other EOSY break activities. Thus, the amount may be released directly to the teacher subject to rules on reimbursement. Reimbursement may be done on a weekly basis.

4. Amount for reimbursement shall be supported with the following:
a. Certificate of Expenses Not Requiring Receipts (CENRR) per COA Circular No. 2017-001 (Clarification on the Use of Reimbursement Receipt (RER) and Certification in Relation to Reimbursement of Expenses Not Requiring Official Receipts (ORs) dated June 2017; and

b. Attendance Sheet.
The attendance sheet should be attached to the certification as proof of daily participation in the NLC and other EOSY break activities supporting the NLRP.

Thank you.
—
A copy of the Guidelines on the Utilization of Additional 2023 Program Support Funds to the Regional Offices for the Implementation of the National Learning Camp (NLC) and Other End of the School Year (EOSY) Break Activities Supporting the National Leaming Recovery Program (NLRP) dated July 3, 2023 is attached as Annex “A” A copy of the Memorandum OM-CT-2023-203 with subject “Proposed Budget Utilization for National Learning Recovery Program (4.48)” dated May 08, 2023 is attached as Annex B)