DepEd Order 42: Utilization of Support Funds for Special Education (SPED) Program

Children with special needs require more attention, patience, and understanding. Due to their disabilities, these people face many difficulties in life, from socializing to learning. That’s why they develop and learn slower than other children. Fortunately, the Department of Education (DepEd) released DepEd Order 42, series 2021, to ensure learners with disabilities can access quality education by supporting services and activities for the SPED Program.

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DepEd provides this policy enclosed in the Guidelines on the Utilization of Program Support Funds for the Special Education Program. It includes procedures and criteria that concerned offices and schools should follow. Additionally, it provides schools with the necessary funds to ensure learners with disabilities receive relevant educational opportunities based on their interests and needs. Therefore, this order will help them prepare for a productive and independent life.

DepEd Order 42 Guidelines on the Utilization of Program Support Funds for Special Education (SPED) Program

What is DepEd Order 42

On October 4, 2021, the Department of Education (DepEd) issued the DepEd Order (DO) 42, series (s.) 2021, through the Bureau of Learning Delivery (BLD). This order is titled the “Guidelines on the Utilization of Program Support Funds for Special Education (SPED) Program.” As per DepEd Order 21, series 2019, or the Policy Guidelines on the K to 12 Basic Education Program, Learners with Disabilities should be provided with relevant services and programs.

 It includes academic interventions, curriculum adaptation, learning resource support, career guidance counseling, and transition programs. Furthermore, this order aims to ensure the efficient and effective usage of the SPED Program Support Fund (PSF). The said fund should be for eligible SPED-related activities and expenses. Hence, all concerned schools and offices should implement these guidelines beginning Fiscal Year 2021 unless amended, repealed, or rescinded.

Guidelines on the Utilization of Program Support Funds for Special Education Program


The guidelines under DepEd Order 42, series 2021, apply to public elementary and secondary schools with the SPED Program, including the Regional Offices and Schools Division Offices, excluding the Bangsamoro Autonomous Region of Muslim Mindanao (BARMM). It provides rules about the SPED PSF allocation, release, utilization, liquidation, or reporting of the SPED PSF.

 As per DepEd Order 12, series 2020 (Adoption of the Basic Education Learning Continuity Plan), stakeholders may utilize the PSF starting fiscal year (FY) 2021 for any distance learning delivery modalities, such as online distance learning, modular distance learning, blended learning, homeschooling, and TV/radio-based instruction.


  • Based on the General Appropriation Act, the SPED program amount should be allocated fairly to the recipient school depending on the number of enrolled learners with disability or difficulty (LWD). If a public school has 20 or more LWDs in their enrolment, they will be part of the recipient schools. However, the school may use the fund for maintenance and other operating expenses (MOOE) to support activities and programs for LWDs if the enrolled LWD is below 20.
  • Through the Student Inclusion Division, the Bureau of Learning Delivery will issue a memorandum every fiscal year with the official list of recipient schools, including their PSF allocations.
  • Each school recipient should prepare their Annual Implementation Plan (AIP) and submit it to the Schools Division Superintendent with SPED Program activities for approval.
  • With the issuance of the policy guidelines, the Regional Offices (ROs) should communicate with the concerned Schools Division Offices (SDOs) to verify the availability of funds. Through the Program Management Information System (PMIS), the ROs should also remind SDOs to prepare the Work and Financial Plan (WFP) using the recipient schools approved AIP as the basis.

In cooperation with the Regional Supervisor of the program, the RO-Policy Planning and Research Division (PPRD) should endorse the SDO-approved physical and financial plan, including the list of recipient schools that will receive PSF from the RO-Finance Division.

Eligible Expenses

Use the downloaded PSF to assist public elementary and secondary schools offering the SPED Program with educational services for LWDs. Nonetheless, consider the following allowable expenses:

  •  Formal assessment or rehabilitation of LWDs by Medical/Allied Medical specialists
  • Procurement of specialized materials, equipment, and devices for instructional purposes of learners with disability/difficulty, given the amount is below P15,000
  • for SPED teachers, receiving teachers, and other school personnel, should attend specialized training about inclusive and special education.
  • Immersing LWDs to various work industries for feasible employment and involvement in academic, co-curricular, and sports activities to ensure holistic development
  • SPED implementers must communicate expenses contingent on reimbursement or liquidation and prevailing DepEd policy relevant to this section

Meanwhile, only utilize PSF to support the program’s implementation based on the School’s Annual Implementation Plan (AIP). The downloaded PSF should also use expanded expenses relevant to the following:

  •  Monitor and evaluate the SPED Program in their corresponding Divisions and Regions
  • Appearance and behavior of inclusive training and special education programs
  • Advocacy Programs and other expenses for inclusive and special education relevant to the SPED Program implementation.

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Release of Funds

The Bureau of Learning Delivery-Student Inclusion Division (BLD-SID) should adhere to the process and workflow for the Activity Request (AR) and Authority to Conduct (ATC) approval. In addition, the BLD-SID should ensure the prompt release of these guidelines and ask the Finance Service-Budget Division of the DepEd Central Office to prepare and tissue the Sub-Allotment Release Orders (Sub-AROs) to ROs.

The downloaded Program Support Fund contains the corresponding amount based on the enrolled LWDs for each school year.

The Budget Division – Finance Service (Budget Division-FS) will issue the Sub-Allotment Release Orders (Sub-AROs) to the Regional Offices. Also, the CO should submit an advance copy of the signed Sub-AROs to the Regional Budget Officers and Regional SPED Focal Persons via email to facilitate the release and utilization of the funds.

After receiving the Sub-ARO, SDOs or implementing units (IUs) will ask for the release of a Notice of Cash Allocation (NCA) from DBM.

After receiving the NCA, SDOs will transfer the allocated amount to the NON-IUs heads through cash advance based on the provision under DO 20, s. 2019.

As per the Commission on Audit (COA) Circular No 97-002, the granted cash advances are subject to the rules and regulations regarding the granting, utilization, and liquidation.

DepEd Order 42 Full Memo Download

If you want to download the full memo PDF file of DepEd Order No. 42, series of 2021, you can check out the downloadable file link below. direct link on this page. Simply click the download button below and get a copy of DepEd Order 42 in PDF format.

Full PDF DepEd 42 memo file –

Video: DEPED ORDER NO. 042, S. 2021

As stated in the video, the DepEd Order 42, series 2021, provides guides on Program Support Funds (PSF) usage for the SPED Program. The issuance of this order promotes the efficient and effective use of PSF, which should support SPED-related activities. Thus, all concerned should follow and implement the policy guidelines.


Considering that education must be inclusive and fair, the Department of Education released DepEd Order 42, series 2021, to ensure learners under the SPED Program receive adequate support from the government. This order grants schools financial assistance to assess and rehabilitate learners with disabilities (LWDs). Most importantly, SPED teachers and other school personnel should partake in specialized training to guarantee that learners receive quality education.

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