DepEd Order 12: Provision of Learning Resources & Needed Devices & Equipment & Funding Relevant Activities for Basic Education-Learning Continuity Plan (BE-LCP)

When COVID-19 struck the world, this highly contagious disease caused abrupt changes and detrimental effects on the health sector, economy, and education. Due to this, many families’ financial conditions were affected, and learners had limited access to education. That’s why the Department of Education launched the Basic Education Learning Continuity Plan to provide accessible education to Filipinos. To support this initiative, the department issued the DepEd Order 12, series 2022, to ensure its effective implementation.

Also Read: Brigada Eskwela Program: How to Participate in Your School

This policy enclosed guidelines to implement the BE-LCP by providing essential learning resources, devices, equipment, and funding. With this issuance, DepEd personnel and officials can perform their duties to provide free and accessible education to Filipino citizens by adapting various learning modalities that support continuous learning despite the restrictions and limitations brought about by the COVID-19 pandemic. Hence, the guidelines under DepEd Order 12, series 2022, should be strictly implemented by the officials and personnel of DepEd.

Deped order 12 Guidelines for Learning Resources, Devices, and Funding for BE-LCP Implementation

What is DepEd Order 12

Promulgated on March 15, 2022, by the Department of Education, the DepEd Order (DO) 12, series (s.) 2022 enclosed the Policy Guidelines for the Provision of Learning Resources and Needed Devices and Equipment and Funding Relevant Activities for the Implementation of Basic Education-Learning Continuity Plan (BE-LCP). It contains guidelines that assist DepEd in providing learning resources to implement the BE-LCP.

In addition, this policy enclosed the guidelines on the release, utilization, and liquidation of the Flexible Learning Options (FLO) funds. Meanwhile, this policy revokes and overrules DepEd Order (DO) 18, s. 2020, titled the “Policy Guidelines for the Provision of Learning Resources in the Implementation of the Basic Education-Learning Continuity Plan (BE-LCP).

Policy Guidelines for the Provision of Learning Resources and Needed Devices and Equipment and Funding Relevant Activities for the Implementation of Basic Education-Learning Continuity Plan


The guidelines enclosed in this policy should immediately take effect beginning school year 2021-2022. It contains standards and mechanisms that guide DepEd officials and personnel at the Central, Regional, Schools Division Offices, Public Schools, and Community Learning Centers in providing learning resources and necessary devices and equipment. Moreover, it includes guides for funding relevant undertakings that can help DepEd implement activities, programs, and projects to enact BE-LCP, except if covered by other guidelines.

Also Read: List of Attached Agencies under DepEd

A. General Guidelines on the Printing, Delivery, and Acquisition of Learning Resources and Other Needed Devices and Equipment, as well as Funding Relevant Programs, Projects, and Activities in the Implementation of BE-LCP.

Stated below are the generally allowed activities and expenditures funded by the Flexible Learning Options budget and General Appropriations Act to assist in delivering learning resources to implement BE-LCP:

  • Production or acquisition of delivery modules, Alternative Learning Systems (ALS), Learning Resources (LRs), manuals, learning activity sheets/worksheets
  • Acquisition of Universal Serial Bus (USBs) or other similar data storage devices to store learning resources of teachers and learners
  • Purchase of devices, including but not limited to smartphones, tablets, two-way radios, speakers, and other similar equipment that will assist with the adopted learning delivery modality
  • Related expenses to perform activities and acquire supplies to generate videos and radio scripts/lessons, conversion of materials to accessible format, and development of interactive materials
  • Payment and remuneration of Learning Support Aides (LSA) as specified in DO 32, s. 2020 or the Guidelines on the Engagement of Services of Learning Support Aides to Reinforce the Implementation of the BE-LCP in time of COVID-19 pandemic; and revised by DO 28, s. 2021 or the Amendment to DepEd Order 32, s. 2020
  • Subject to the approval of the Regional Director or School division Superintendent, given the allotment, is recorded to the office of the concerned approving officers, other expenses related to implementing various learning modalities conforming with the set priorities of different contextualized BE-LCP may be funded by the appropriate sources and FLO funds.

Based on the contextualized implementation of the BE-LCP in the division or region, printing, delivery of the Alternative Delivery Modules or Self Learning Modules (SLMs), and procurement of gadgets for learners should be prioritized. Nonetheless, the items below are not covered and should not be charged on the identified learning resource budget, particularly:

  • Purchase of Capital Outlay items (such as equipment, gadgets, software, or any item with unit cost reaching the minimum threshold for Capital Outlay as specified in prevailing rules and regulations)
  • Hiring of contractual or casual employees whose salaries and compensation benefits should be on the Personnel Services allocations
  • Payment of other Capital Outlay items, such as infrastructure projects

B. Procedures on the Allocation, Release, and Utilization of Funds

  • Through the Bureau of Learning Resources (BLR), the Office of the Undersecretary for Curriculum and Instruction (OUCI) should prepare the allocation for every region and submit the request to the Secretary via the Office of the Undersecretary for Finance (OUF) to release funds to DepEd ROs.
  • DepEd’s Central Office Finance Service (FS)- Budget Division should process and issue the Sub-Allotment Release Orders (Sub-AROs) essential to effect downloading of funds for the ROs.
  • According to BE-LCP contextualized implementation and assessment of the learning requirements in each region, the Regional Director should determine the most effective, efficient, and constructive strategy to produce or procure the essential resources for their regions. Thus, ROs may organize procurement activities relevant to the allowable expenditures specified within this policy and other relevant issuances.
  • Determine the fairest and most reasonable distribution of funds among SDOs. Hence, the ROs may consider the following parameters:

         Latest enrollment data of each division

         Actual Special Education Fun (SEF)

         Actual contributions from external partners attributable to BE-LCP Learning resources component

  • The Finance Office of ROs or SDOs should submit a Special Budget Request (SBR) to the Department of Budget and Management (DBM) after receiving the Sub-AROs. For issuance of Notices of Cash Allocation (NCAs), ROs should cover the financial requirements of the Sub-AROs.
  • All DepEd Implementing Units allocated and utilized funds should conform with the principles set by ROs/SDOs based on its contextualized BE-LCP.
  • The utilization of funds should depend on the prevailing government accounting, budgeting, auditing, and procurement rules and regulations.
  • The grant of a cash advance should depend on the rules and regulations on the granting, utilization, and liquidation of cash advances as stipulated under Commission on Audit (COA) Circular No. 97-002 dated February 10, 1997, revised by COA Circular No. 2006-005, dated July 13, 2006.
  • In situations with excess balances or funds from production or procurement of the specified learning resources, the SDOs or ROs may utilize the balance to produce or procure other learning resource requirements and delivery costs for the following quarters, considering the obligation validity and fund payment.
  • The ROs/SDOs may give supplementary fund support from their regular General Administration and Support Services (GASS) – Maintenance and Other Operating Expenses (MOOE) allotment if funds are insufficient to address the actual needs.
  • Public schools may utilize their regular MOOE allocations to print and deliver alternative delivery modules based on the DO 15, s. 2022, titled the Supplementary Guidelines on Managing Maintenance and Other Operating Expenses Allocation for Schools to Support the Implementation of Basic Education Learning Continuity Plan in Time of COVID-19 Pandemic.
  • The ROs or SDOs should decide the most effective, efficient, and economical method to procure, print, and deliver learning resources in compliance with RA No. 9184, titled the Government Procurement Reform Act, and its Implementing Rules and Regulations (IRR). Also, the ROs and SDOs may perform the following:

         Utilize allowed procurement modes to procure for printing and delivery with a private sector or from another government agency.

         Perform in-house or by-administration printing and delivery based on applicable laws

         Engage in partnership agreements with Local Government Units (LGUs) and other qualified entities

  • With these guidelines, procurement of learning resources should depend on the relevant provisions of RA 9184, its IRR, and DepEd’s internal processes and rules.
  • The ROs and SDOs should also guarantee compliance with applicable provisions of DO 2, s.2021 on signing authorities and other relevant procedural requisites.

Meanwhile, ROs, SDOs, or public schools may resort to applicable procurement modes, including an agency-to-agency arrangement as per Section 53.5 of the IRR of RA 9184, like any Recognized Government Printers (such as APO Production Unit, Bangko Sentral ng Pilipinas, and National Printing Office), based on the relevant conditions.

Also Read: Oplan Balik Eskwela: How to Participate in Your School

DepEd Order 12 Full Memo Download

To access and download the complete PDF of DepEd Order No. 12, series of 2020, a direct link is available on this page. By clicking the download button below, you can easily obtain a copy of DepEd Order 12 in PDF format.

Full PDF DepEd 12 memo file:

Video: DepEd Order 12, s. 2020 (Pecha Kucha: K-12 Program Contextualization)

As discussed in the video, DepEd Order 12, series 2020, or the Basic Education Learning Continuity Plan, is about the K-12 Program Contextualization. It is an enhancement incorporated by DepEd as a response to the significant changes in the education sector due to the impact of the COVID-19 pandemic. This order will help enhance the K 12 program by regularly updating the curriculum and implementing appropriate and various learning modalities to ensure Learning Continuity. Thus, DepEd Order 12, series 2022, will promote and ensure proper implementation of BE-LCP.


To sum up, the issuance of DepEd Order 12, series 2022, will benefit learners who had trouble accessing quality education during the COVID-19 pandemic. This policy will help address the provision of free education through necessary learning resources and funding to produce or procure devices, equipment, and relevant activities that support the BE-LCP implementation. These guidelines will also ensure the proper allocation and utilization of funds to provide delivery modules to learners.

Also Read: DepEd Orders in the Philippines: Comprehensive Guide

Furthermore, this policy will help teachers by providing them with essential tools and equipment to provide quality education to students regardless of the applied learning method. DepEd officials and personnel can also refer to the procedures in this policy to properly allocate, release, and utilize funds for the BE-LCP implementation. Therefore, all DepEd officials and personnel from the ROs, SDOs, public schools, and community learning centers should implement the guidelines enclosed in this order.

error: Content is protected !!