According to the Department of Budget and Management, Maintenance and Other Operating Expenses (MOOE) refers to expenditures to support the operations of government agencies such as expenses for supplies and materials; transportation and travel; utilities (water, power, etc.) and the repairs, etc.
According to the Department of Education, School Improvement Plan (SIP) is a road map that lays down specific interventions that a school will undertake within a period of three consecutive school years.