DepEd Order No. 033, s. 2025
Amendment to DepEd Order No. 40, s. 2014 (Establishment, Merging, Conversion, and Naming/Renaming of Public Schools, and Separation of Public School Annexes in Basic Education)
Release date: October 9, 2025 • Effectivity: Immediate upon approval and publication on the DepEd website
- DepEd Order page (announcement & link): DepEd.gov.ph
- Full text (PDF): DO_s2025_033r-1.pdf
Rationale
DepEd cites the need to further promote decentralization and build school capacity in handling funds, particularly with increases in Maintenance and Other Operating Expenses (MOOE). Hence, the conversion criteria and procedures for schools to become IUs are revised.
What’s New vs DO 40, s. 2014
- Annex A remains for establishment/merging/conversion/separation — except conversion to IU, which must follow the new Enclosure attached to DO 033.
- Explicit revision of conversion criteria for Non-IU → IU; BHROD-SED (DepEd CO) now identifies candidate schools using eSF7 and Finance Service data.
- Annexes C-4a and D-4a of DO 40, s. 2014 are repealed. All other provisions of DO 40, s. 2014 remain in effect.
Scope & Coverage
Applies to public schools covered by DO 40, s. 2014 processes (establishment, merging, conversion, naming/renaming, separation of annexes), with this Order focusing on the conversion to IU pathway.
Conversion from Non-IU to IU: Criteria & Process
- DBM Organization Code has been issued for the school. If missing, FS-BD (Finance Service – Budget Division) will request issuance from DBM; if existing but inactive, FS-Accounting Division will request activation.
- Incumbent, filled-up Principal position (school headship must be occupied).
- Designated financial staff (at minimum: bookkeeper and disbursing officer). DepEd CO BHROD-SED endeavors to provide the ideal financial personnel complement per school.
- Identification: DepEd CO BHROD-SED identifies candidate schools based on Electronic School Form 7 (eSF7) and the list of IUs/Non-IUs from the Finance Service – Budget Division.
- DBM coordination: Where needed, FS-BD requests organization codes from DBM; FS-Accounting requests activation for existing codes.
- Compliance readiness: School ensures principalship is filled and minimum financial staffing is designated; documents are prepared per the Enclosure.
- Processing: Conversion to IU follows the attached Enclosure (replacing the previous reliance on Annexes C-4a/D-4a).
Who Does What (Responsibilities)
- DepEd CO – BHROD-SED: Identifies schools meeting IU criteria using eSF7 and Finance Service data; supports staffing complement guidance.
- Finance Service (FS-BD / FS-Accounting): Requests DBM organization code issuance/activation where needed.
- NEAP (with DepEd CO FS; Regions/SDOs): Provides technical assistance to capacitate schools for financial reporting to oversight agencies (e.g., COA, DBM, NEDA/DPWH references noted in the PDF list of oversight institutions, incl. legislative bodies).
- Schools: Ensure principal post is filled, designate financial staff (bookkeeper & disbursing officer), prepare documents per Enclosure.
Technical Assistance & Compliance
DepEd CO Finance, Regional/Division finance units, and the National Educators’ Academy of the Philippines (NEAP) will provide assistance so IU schools can complete required financial reports for oversight agencies (e.g., COA, DBM, Congress).
Tip: Prepare templates for regular submissions and assign backup signatories early to avoid report slippage during transitions.
Effectivity, Repeals & Contact
- Effectivity: The Order takes effect immediately upon approval, issuance, and publication on the DepEd website. Certified copies will be registered with ONAR, UP Law Center.
- Repeals: Annexes C-4a and D-4a of DO 40, s. 2014 are repealed. All other provisions of DO 40, s. 2014 remain in effect; inconsistent rules are repealed, rescinded, or amended accordingly.
- Contact for queries: Office of the Undersecretary for Finance — usec.financebpm@deped.gov.ph.
Action Steps (Division/Region/School)
- Confirm principal post is filled; issue/review designation orders for bookkeeper and disbursing officer.
- Coordinate with the Division Finance unit to ensure your DBM organization code is issued/activated.
- Prepare compliance folders for the Enclosure: staffing proofs, latest eSF7 snapshot, and prior finance submissions (if any).
- Consolidate candidate schools flagged by BHROD-SED; facilitate DBM code issuance/activation via FS-BD/FS-Accounting.
- Schedule NEAP-supported clinics on financial reporting requirements (COA, DBM, etc.).
- Issue local memos aligning DO 40 workflows with the new IU conversion Enclosure.
FAQ
Who identifies schools that may convert to IU?
The DepEd Central Office, through BHROD-SED, using eSF7 and Finance Service data on IU/Non-IU schools.
What are the minimum criteria to become an IU?
(1) DBM organization code (issued/activated as needed by FS-BD/FS-Accounting), (2) incumbent principal, and (3) designated financial staff (bookkeeper & disbursing officer).
Are the old DO 40 annexes still used for IU conversion?
No. For the conversion to IU, follow the new Enclosure attached to DO 033, s. 2025. Annexes C-4a and D-4a are repealed.
Author: Tchers' Den
Source: DepEd Orders page & official PDF (see links above).
Questions may be sent to the Office of the Undersecretary for Finance at usec.financebpm@deped.gov.ph.
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