Below is a full “study in toto” of DepEd Order No. 036, s. 2025 (issued 23 December 2025) entitled “Guidelines on the Payment of Communication Expenses for Officials and Employees of the Department of Education.”
1) What the Order is for
The Order standardizes and regulates the payment/reimbursement of communication expenses (postpaid lines and prepaid loads) for authorized DepEd officials and employees, anchored on DBM Budget Circular No. 2024-2. It recognizes that communication is necessary for DepEd functions and operations, but stresses prudence, non-duplication, and compliance with budgeting/accounting/auditing rules.
2) Coverage and scope (who and where it applies)
It applies to authorized DepEd officials and personnel in the:
- Central Office
- Regional Offices
- Schools Division Offices
- Public schools (including school heads/principals)
The Order’s scope is specifically the use/payment of postpaid lines and prepaid loads for official communications.
3) A non-negotiable rule: COS/JO are not allowed
Personnel under Contract of Service (COS) or Job Order (JO) status are not allowed to avail of communication expense reimbursement under this policy.
This is one of the most operationally important compliance points (especially at school/SDO level).
4) Monthly ceilings (authorized amounts)
The Order sets maximum monthly ceilings by position/designation, with separate groupings for Central Office, Regional Office, and SDO/Schools. Key items that are often relevant at field level include:
Schools Division Office (SDO)
- Schools Division Superintendent (SDS): ₱2,500
- ASDS: ₱2,000
- Division Chief: ₱2,000
- Education Program Supervisor (EPS): ₱800
- Public Schools District Supervisor (PSDS): ₱800
- School Head/Principal: ₱1,000
- Assistant School Principals managing SHS in Integrated Secondary Schools: ₱800
“Other staff authorized” ceilings
The Order also allows “other staff authorized” by heads of office, but with guardrails:
- At RO: “Other staff authorized by the Regional Director” has an overall ceiling listed, but allowable per authorized employee shall not exceed ₱1,500.
- At SDO: “Other staff authorized by the SDS” similarly carries an overall ceiling listed, with per authorized employee not to exceed ₱1,500.
- At School level: “Other staff authorized by the School Head/s” has a listed ceiling, with per authorized employee not to exceed ₱300.
SG 24 and higher (not explicitly listed)
Any personnel with Salary Grade 24 and higher who are not explicitly mentioned may still be eligible if covered by DBM BC 2024-2 provisions cited in the Order.
5) How reimbursement is computed for local communication expenses
For local expenses, the reimbursable amount is pro-rated based on actual days of work performance in a month: :contentReference[oaicite:11]{index=11}
- 1–5 days: 25% of monthly communication expense
- 6–11 days: 50%
- 12–16 days: 75%
- 17 days or more: 100% :contentReference[oaicite:12]{index=12}
The Order points readers back to DBM BC 2024-2 provisions on what counts (or does not count) as “actual work performance.”
6) Foreign travel rule (special case)
Authorized officials/employees on official foreign travel may request reimbursement of communication expenses exceeding the allowable rate, based on actual costs from departure to return, but subject to supporting documents and a cap: total reimbursable amount shall not exceed 100% of the prescribed communication expense rate (per the Order’s statement).
7) OIC/Acting capacity rule
If a person is designated OIC/Acting for an eligible position:
- 15 calendar days or less: Not entitled to the monthly communication expense for that designated position
- 16 calendar days or more: Entitled to the maximum monthly communication expense for the designated position (or whichever is higher), subject to actual work performance
Also important: OIC/acting designations in internally created units that are not DBM-authorized (ad hoc arrangements) do not qualify.
8) Projects rule (avoid double charging)
If an authorized official/employee is also engaged in a Philippine government-funded project, they cannot claim reimbursement charged to the project funds (i.e., avoid charging the same type of expense to project allocations when already entitled under the Order’s communication expense mechanism). For foreign/development partner-funded projects, the Order allows choosing reimbursement source (Department funds or project funds), but not both.
9) Documentary requirements and processing controls
A. “One official mobile number” rule
Eligible recipients must register one mobile number with the relevant Administrative unit, which becomes their official number. Only one number is allowed for reimbursement, regardless of whether the ceiling is fully consumed.
B. Core supporting documents
Claims may be supported by:
- Self-certification that the communication expenses were official/necessary (template attached as Annex A)
- Duly signed DTR, except for officials not required to render biometric attendance
C. Additional requirements for special cases
The Order lists additional documents “whichever is applicable,” including:
- For foreign travel claims beyond the cap: approved Travel Order and Certificate of Travel Completed, plus billing/receipts/invoices as needed :contentReference[oaicite:23]{index=23}
- For detail/secondment to another agency: certification from parent agency that it is not providing communication expense (issued once and used as part of documentary requirements)
- For project engagement: certification issued by parent agency prior to project start indicating whether communication expenses will be charged to agency funds or project funds
D. Who processes
The Order states that DepEd Finance Service processes claims upon receipt of complete documentary requirements.
10) Controls, prudence, and compliance emphasis
The Order explicitly reiterates that communication expenses must be incurred with utmost judiciousness and prudence, avoid duplication of billing or related expenses, and align with DepEd objectives, while strictly complying with budgeting/accounting/auditing rules. Monitoring is assigned to finance units at different governance levels (CO, RO, SDO).
11) Repealing provision (what it replaces)
This Order expressly repeals earlier DepEd issuances on the same subject: :contentReference[oaicite:28]{index=28}
- DepEd Order No. 014, s. 2025
- DepEd Order No. 002, s. 2023
- DepEd Order No. 004, s. 2020
- DepEd Order No. 017, s. 2019
Meaning: for DepEd-level guidance on mobile phone/postpaid/prepaid rules, this becomes the controlling DepEd issuance (subject to DBM BC 2024-2).
12) Effectivity (very important)
The Order states it takes effect retroactively on 01 January 2025 and applies to claims/payments/actions undertaken on or after that date, provided the retroactive application is consistent with DBM Budget Circular No. 2024-02.
13) Annex A (what you can immediately use)
The Order provides a sample Certification (Self-Certification) template (Annex A) to support reimbursement claims, with sign-off by the authorized official/employee and notation by the immediate supervisor.
Practical implementation checklist (School/SDO-ready)
If you want this operationalized cleanly (and audit-safe), the Order’s mechanics imply these minimum controls:
- Identify eligible plantilla positions (and exclude COS/JO) per ceilings.
- Require each eligible recipient to register exactly one official number (maintain a registry/log).
- Use Annex A Certification + DTR as baseline claim documents (plus special-case add-ons).
- Ensure pro-rating by days of actual work performance is consistently applied.
- If authorizing “other staff,” enforce the per-person cap (₱1,500 at RO/SDO-authorized groups; ₱800 for School Head-authorized group) and document the authority basis.
- For project staff, document single-source charging (agency funds or project funds, not both).
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