What is Maintenance and Other Operating Expenses (MOOE)
MOOE is one of the four (4) expenditure classifications in Philippine budgeting system.
It refers to an expenditure category/expense class for support to the operations of government agencies such as expenses for supplies and materials; transportation and travel; utilities (water, power, etc.), representation, professional services, repairs and maintenance, etc.
Source: Glossary of Terms, Department of Budget and Management
Government Accountants, Budget Officers, Treasurers and Auditors’ Forum
