Salary Loan Table - RNG Coastal Bank RNG Bank offers salary loan for permanent DepEd teaching and non-teaching staff thru Automatic Payroll Deduction System (APDS). Features: 📍LOW INTEREST RATE 📍LOAN AMOUNT UP TO 500,000 📍5 YEARS MAXIMUM LOAN TERM 📍NO HIDDEN CHARGES 📍NO NEED TO GO TO THE OFFICE A Bank that is built with trust and integrity and committed to provide quality and safe banking services to its existing and future clients, RNG Coastal Bank, Inc . is a banking institution established in the year 1974. The Bank has 15 operating branches in the Visayas, 11 in Cebu and 4 in Bohol. Providing various financial products and services to its clients for almost 50 years, RNG Coastal Bank remains strong and continuously grows its number of branches to reach more Filipinos. Here are the branches of RNG Coastal Bank: RNG Coastal Bank Head Office Cor. Cabancalan Road, Talamban, Cebu City 6000 Labangon Branch Punta Princesa, (Labangon) Cebu City Asturias Branch Poblacion, Asturias, Ce...
What does it really mean when a school is given more control over its own budget? In the Philippines, the Department of Education (DepEd) has just updated its rules through DepEd Order No. 033, s. 2025, and it’s a big deal. This order lays out how schools can be converted from non-implementing units (non-IUs) to implementing units (IUs) — in other words, schools that can finally manage their own funds.
This might sound technical, but it’s actually about giving schools more independence, flexibility, and accountability. Let’s break it down.
What Is an Implementing Unit?
In DepEd’s language, an implementing unit (IU) is a school that has fiscal autonomy. That means it can directly receive and manage its Maintenance and Other Operating Expenses (MOOE) funds.
A non-implementing unit (non-IU), on the other hand, relies on its division office to handle the money. This often slows down decision-making and limits how quickly schools can respond to their own needs.
By converting more schools into IUs, DepEd is pushing for decentralization — letting schools take charge of their own resources.
The Step-by-Step Process
The new order provides a clear flowchart for how schools move from non-IU to IU status. Here’s the simplified version:
Identification – Finance Service divisions (FS-BD and FS-AD) list schools that are still non-IUs and recommend them for conversion.
Verification – Regional and division offices confirm if these schools are ready.
DBM Coordination – The Department of Budget and Management (DBM) issues or activates organization codes for the schools.
Budget Release – Once approved, DepEd’s Finance Service releases the school’s budget, Sub-Allotment Release Order (Sub-ARO), and Notice of Cash Allocation (NCA).
Monitoring & Reporting – Schools must report how funds are used, with DepEd conducting assessments and year-end reviews.
📌 Timeline: Most of these steps happen between January and May of the year, ensuring schools are ready to operate with autonomy before midyear.
Criteria for Conversion
Not every school can immediately become an IU. According to the order, a school must:
Have an organization code from DBM.
Have a filled principal position (no vacancy).
Have financial staff (bookkeeper and disbursing officer) in place.
DepEd also promises technical assistance so schools can meet reporting requirements for agencies like the Commission on Audit (COA) and Congress.
Did You Know?
The original guidelines for school establishment and conversion were issued in DepEd Order No. 40, s. 2014.
The Philippines has over 47,000 public schools, and many are still non-IUs.
The push for decentralization aligns with global education trends, where local schools are empowered to make faster, context-based decisions.
Why This Matters
Giving schools fiscal autonomy isn’t just about money. It’s about trust and empowerment. A principal who can directly allocate funds can fix a leaking roof, buy classroom supplies, or support student programs without waiting months for approval.
As someone who’s seen how bureaucracy can slow down even the simplest school projects, I think this move is both practical and overdue. Of course, it also means schools need strong accountability systems — but that’s part of the learning curve.
Moving Forward
DepEd Order No. 033, s. 2025 is more than just paperwork. It’s a step toward making schools more responsive, efficient, and independent. By converting non-implementing units into implementing units, the Department of Education is betting on decentralization as a way to improve public education.
What do you think — should more schools be given fiscal autonomy, or does it risk overwhelming smaller institutions?