MOOE Liquidation Report Checklist

Main Documents:

Disbursement Voucher
Photocopy of Check
Liquidation Report (Appendix 44)
Cash Disbursement Register (Appendix 43)
Narrative Report
Summary of Taxes Withheld from Suppliers/Contractors.
Documentary Attachments:

Goods/Item Purchases:

A. Purchase Request
B. BAC Resolution
C. Proof of PhilGEPS Posting
D. 3 Canvass from Different Suppliers
E. Purchase Order (Appendix 61)
F. Sales Invoice
G. Official Receipt
H. BIR Form 2306
I. BIR Form 2307
J. Inspection and Acceptance Report (Appendix 62)
K. Pre-Evaluation Report for Replacement of Equipment.
L. Waste Materials Report (Appendix 65)
M. Property Acknowledgement Receipt (PAR – Appendix 71) for Purchase of Equipment.

School Building Repairs/Construction Expenses

A. Pre-Evaluation Report
B. Purchase Request (Appendix 60)
C. BAC Resolution
D. Proof of PhilGEPS Posting
E. 3 Canvass from Different Suppliers
F. Purchase Order (Appendix 61)
G. Sales Invoice
H. Official Receipt
I. BIR Form 2306
J. BIR Form 2307
K. Inspection and Acceptance Report (Appendix 62)
L. Program of Works (If total amount of materials and labor is more than P10,000)
M. Payroll (with DTR of Laborer/Helper)
N. Certificate of Completion
O. Pictures (Before, During and After)

Travelling Expenses:

A. Itinerary of Travel (Appendix 45)
B. Certificate of Travels Completed (Appendix 47)
C. Certificate of Appearance/Participation
D. Memorandum
E. Travel Order

Training Expenses:

A. Registration Fee Receipt
B. Itinerary of Travel (Appendix 45)
Attach If compensation for public transportation is to be reimbursed.
C. Certificate of Travels Completed (Appendix 47)
D. Certificate of Appearance/Participation
E. Memorandum
F. Travel Order

Payment of Services (Janitor/Guard)

A. Daily Time Record
B. Payroll (Appendix 33)
C. Copy of Job Order/Appointment

Payment of Services (Labor)

A. Pre-Evaluation Report
B. Payroll (Appendix 33)
C. Daily Time Record
D. Certificate of Completion
E. Pictures (Before, During and After)

Phone/Internet/Water/Electricity Bills

A. Billing Statement
B. Payment Receipt
C. BIR Form 2306
D. BIR Form 2307

Small Purchases / Transportation Expense without Receipt

A. Reimbursement Expense Receipt (RER – Appendix 46) if the expense is more than P300.
B. Certification of Expenses Not Requiring Receipts (COA Circular No. 2017-001) if the expense does not exceed P300.

Source: https://www.deped.gov.ph/school-maintenance-and-other-operating-expenses-mooe/