Can LGUs charge MOOE-related expenditures against their 20% Development Fund?

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Hi Gabby:

We are currently conducting preliminary budget review on the 2019 ABs of barangays. There are cases where appropriations under 20% DF are in the nature of MOOE. Is this violative of DILG-DBM JMC No. 2017-7, item 2.3, which provides, all development projects xxx shall partake the nature of investment or capital expenditures? If so, could we compel barangays to comply strictly with this provision considering their limited resources?

I understand that this page is a good avenue to raise issues commonly encountered by PFM practitioners. The views of the avid subscribers of this page would be of great help. Thanks in advance.
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2 Comments on “Can LGUs charge MOOE-related expenditures against their 20% Development Fund?”

  1. yes po nag violate na sila at sa amin po subject na po yan ng disallowance kaya po devt fund kasi dapat po capitalized sya ang mooe po kasi expense na po sya outright saka law po yan