# School MOOE allocations by school, FY 2020 to FY 2026, cleaned

Version 1.4, released 2026-11-12. Prepared by Mark Anthony Llego for NASH Reviewer (https://nash.com.ph/).
NASH Reviewer is not affiliated with the Department of Education (DepEd).

The Department of Education publishes, for each budget year, the School Maintenance and Other Operating Expenses
(MOOE) allocation of every public school it funds. This release stacks the seven lists for FY 2020 to FY 2026 into one
table with one spelling for each region and division, repaired school IDs, and the enrollment each year's amounts are
set against. No amount was changed.

- **The report, with charts and method:** [School MOOE Allocation by School, FY 2020 to FY 2026](https://nash.com.ph/blog/school-mooe-allocation-fy-2020-2026)
- **Whether the money follows need:** [Does School MOOE Reach Poor and Last Mile Schools?](https://nash.com.ph/blog/school-mooe-poverty-last-mile-schools)
- **How the formula works:** [New MOOE Normative Formula: How to Compute School MOOE](https://nash.com.ph/blog/school-mooe-normative-formula)
- **What the money may be spent on:** [DepEd School MOOE](https://nash.com.ph/blog/deped-school-mooe)

## Files

| File | Contents | Rows | Size |
|---|---|---:|---:|
| [`mooe_allocations_fy2020_fy2026.parquet`](https://data.nash.com.ph/mooe-data/v1.4/mooe_allocations_fy2020_fy2026.parquet) | The seven lists cleaned and stacked: one row per listed school and fiscal year, with the enrollment each year is set against (Parquet) | 315,322 | 8.9 MB |
| [`mooe_allocations_fy2020_fy2026.csv.gz`](https://data.nash.com.ph/mooe-data/v1.4/mooe_allocations_fy2020_fy2026.csv.gz) | The same table as gzip-compressed CSV | 315,322 | 10.1 MB |
| [`mooe_by_school_fy2020_fy2026.csv.gz`](https://data.nash.com.ph/mooe-data/v1.4/mooe_by_school_fy2020_fy2026.csv.gz) | One row per school ID: its allocation in each of the seven years, the enrollment behind each, the FY 2026 amount per learner and the change since FY 2024 | 47,706 | 2.1 MB |
| [`mooe_by_school_fy2020_fy2026.xlsx`](https://data.nash.com.ph/mooe-data/v1.4/mooe_by_school_fy2020_fy2026.xlsx) | The same one-row-per-school table as an Excel workbook, with a sheet that explains the columns | 47,706 | 6.0 MB |
| [`division_crosswalk.csv`](https://data.nash.com.ph/mooe-data/v1.4/division_crosswalk.csv) | Every region, division label and division code in the seven lists, and the FY 2026 division each maps to | 1,521 | 134 KB |
| [`cleaning_log.csv`](https://data.nash.com.ph/mooe-data/v1.4/cleaning_log.csv) | Every row-level change, with the workbook row, the old and new value and the rule | 40 | 5 KB |
| [`cleaning_summary.csv`](https://data.nash.com.ph/mooe-data/v1.4/cleaning_summary.csv) | How many rows or cells each cleaning rule touched in each year | 65 | 3 KB |
| [`psa_cpi.csv`](https://data.nash.com.ph/mooe-data/v1.4/psa_cpi.csv) | The PSA consumer price index (2018=100) by year and the factors used for FY 2020 pesos | 8 | 1 KB |
| [`psa_cpi_regions.csv`](https://data.nash.com.ph/mooe-data/v1.4/psa_cpi_regions.csv) | The same price index for each region, by year | 171 | 6 KB |
| [`school_need_indicators.csv.gz`](https://data.nash.com.ph/mooe-data/v1.4/school_need_indicators.csv.gz) | For each school on the FY 2026 list: whether it is on DepEd's Last Mile list, its city or municipality's income class, urban or rural, and the PSA poverty incidence of its city or municipality | 45,801 | 268 KB |
| [`psa_poverty_cities_municipalities.csv`](https://data.nash.com.ph/mooe-data/v1.4/psa_poverty_cities_municipalities.csv) | PSA's 2023 city and municipal level poverty estimates (small area estimates): poverty incidence among population for 2018, 2021 and 2023, with the precision of the 2023 estimate | 1,612 | 183 KB |
| [`psa_poverty_areas.csv`](https://data.nash.com.ph/mooe-data/v1.4/psa_poverty_areas.csv) | PSA poverty incidence among population by region, province and highly urbanized city, 2018, 2021 and 2023, with its measures of precision | 142 | 17 KB |
| [`analysis_tables.zip`](https://data.nash.com.ph/mooe-data/v1.4/analysis_tables.zip) | The 47 result tables behind the report: national totals, amounts per learner, school size, inequality and equity measures, the split of the change in the Gini index, regions, divisions, year-on-year change, the response to enrollment, fit checks, regional prices, robustness checks, and the tables on need (Last Mile schools, income class, rural schools and poverty) |  | 165 KB |
| [`codebook.csv`](https://data.nash.com.ph/mooe-data/v1.4/codebook.csv) | Every column of every file, with its type and meaning | 58 | 10 KB |

CSV files are UTF-8; `.csv.gz` files are gzip-compressed CSV. Checksums are in [`CHECKSUMS.sha256`](https://data.nash.com.ph/mooe-data/v1.4/CHECKSUMS.sha256)
and the terms of use in [`LICENSE.txt`](https://data.nash.com.ph/mooe-data/v1.4/LICENSE.txt).

## Changes

- **1.4 (2026-11-12).** The poverty measure in `school_need_indicators.csv.gz` is now the rate of the school's own city
  or municipality (PSA's 2023 city and municipal level estimates, with the official rate for the cities PSA estimates
  directly); the province-level rate that 1.3 gave is kept as `province_poverty_2023`. Adds
  `psa_poverty_cities_municipalities.csv`, and the analysis tables on poverty are redone by city and municipality. The
  data tables hold the same rows and values as versions 1.0 to 1.3, which stay at their addresses.
- **1.3 (2026-11-12).** Adds `school_need_indicators.csv.gz`, `psa_poverty_areas.csv` and the analysis tables behind
  [Does School MOOE Reach Poor and Last Mile Schools?](https://nash.com.ph/blog/school-mooe-poverty-last-mile-schools), among them the rates of the FY 2024 raise by city
  and municipality. The data tables hold the same rows and values as versions 1.0 and 1.1. It replaces 1.2, an earlier
  build of the same day without the FY 2024 rate tables.
- **1.1 (2026-11-12).** Adds nine analysis tables (equity measures, the split of the change in the Gini index, school fixed
  effects, year-to-year changes, the response to enrollment by school size, quantile regression, fit diagnostics, schools
  far from the schedule, regional prices) and `psa_cpi_regions.csv`. The data tables hold the same rows and values as
  version 1.0.
- **1.0 (2026-11-12).** First release. Versions 1.0 and 1.1 stay at <https://data.nash.com.ph/mooe-data/v1/> and
  <https://data.nash.com.ph/mooe-data/v1.1/>.

## What the table holds

- **Rows.** 315,322 rows: every row of the seven lists, one per school and fiscal year, and one row that is not a
  school (`is_school` is false). 47,706 school IDs appear; 42,914 are in all seven lists.
- **Amounts.** Pesos for the fiscal year, as listed, under that year's General Appropriations Act: an elementary, a
  junior high and a senior high amount and their total. These are allocations. The lists do not show what was
  released to a school or what it spent.
- **Enrollment.** 99.9% of school rows carry the enrollment of the school year that ended before the budget
  year (FY 2026 with SY 2024-2025), from DepEd's public enrollment data, joined by school ID.
- **Coverage.** Schools of the Bangsamoro region are not in the lists, except 154 senior high rows of FY 2020. Cotabato City is listed in FY 2020 only, and Sulu's schools from FY 2026.
  `all_years_scope` marks the rows in divisions covered every year.
- **Regions.** `region` follows each year's list; `region_const` puts every year on SY 2025-26 boundaries.

## What was cleaned

Empty rows inside the sheets were dropped (1,064). Blank amount cells were read as 0 (71,687 cells, nearly all in
FY 2020, which leaves the junior and senior high cells of elementary schools empty). Region labels, printed three
ways across the years, were reduced to one label each. Division names and codes were mapped to the FY 2026
division. Two school IDs printed for two schools each in FY 2020 were kept for the school that holds the ID in the
other lists, and 36 rows with no ID received the ID the same school carries in another year's list. One division
code that disagreed with its row's division was corrected. School names were trimmed of stray spaces. Every
row-level change is in `cleaning_log.csv`, with the workbook row it applies to.

## Sources

DepEd's School MOOE allocation lists, from its transparency pages:

- FY 2020: <https://www.deped.gov.ph/wp-content/uploads/DepEd-Public-Schools-MOOE-Allocation-FY-2020.xlsx>
- FY 2021: <https://www.deped.gov.ph/wp-content/uploads/DepEd-Public-Schools-MOOE-Allocation-FY-2021.xlsx>
- FY 2022: <https://www.deped.gov.ph/wp-content/uploads/DepEd-Public-Schools-MOOE-Allocation-FY-2022-1.xlsx>
- FY 2023: <https://www.deped.gov.ph/wp-content/uploads/DepEd-Public-Schools-MOOE-Allocation-FY-2023-1.xlsx>
- FY 2024: <https://www.deped.gov.ph/wp-content/uploads/DepEd-Public-Schools-MOOE-Allocation-FY-2024-1.xlsx>
- FY 2025: <https://www.deped.gov.ph/wp-content/uploads/DepEd-Public-Schools-MOOE-Allocation-FY-2025.xlsx>
- FY 2026: <https://www.deped.gov.ph/transparency/deped-school-mooe-allocation-fy-2026/>

Enrollment by school: DepEd's public enrollment data, SY 2018-2019 to SY 2024-2025, as cleaned in
[Download Cleaned DepEd School Data](https://nash.com.ph/blog/download-cleaned-deped-school-data). Prices: Philippine
Statistics Authority, consumer price index for all income households (2018=100), for the Philippines and by region, OpenSTAT.
Need indicators: DepEd, Last Mile Schools in Public Elementary and Junior High School, SY 2024-2025
(<https://www.deped.gov.ph/wp-content/uploads/SY-2024-2025-LAST-MILE-SCHOOL.pdf>); income class and urban or rural from
DepEd's 2023 classroom shortage table, in the EDCOM II classroom data; PSA, 2023 City and Municipal Level Poverty
Estimates (small area estimates, released February 6, 2026, <https://psa.gov.ph/statistics/poverty-sae/stat-tables>); PSA, poverty
incidence among population by region, province and highly urbanized city, 2018, 2021 and 2023 (OpenSTAT, Table 2a).

Please cite: *Llego, M. A. (2026). School MOOE allocations by school, FY 2020 to FY 2026, cleaned (version 1.4)
[data set]. NASH Reviewer. https://nash.com.ph/blog/school-mooe-allocation-fy-2020-2026. Source data: Department of Education (Philippines).*

## Cautions

- The amount official for a school is the one on DepEd's list and in its Schools Division Office's written notice.
- A school ID can change, and schools merge, split and move between divisions. The table links years by the ID
  printed in each list and does not trace such changes.
- School names are as DepEd printed them in each year, so one school can be spelled several ways.
- Amounts per learner fall steeply with school size, because every school receives a fixed amount. Compare schools
  of similar size and offering.
