For Public Elementary & Secondary Schools: Division Memo No. 32, s. 2014 Documentary Requirements for the Liquidation of Maintenance & Other Operating Expenses (MOOE) Posted on August 14, 2014 by MSM13 Leave a comment 873. Division Memo No. 32, s. 2014 Documentary Requirements for the Liquidation of Maintenance & Other Operating Expenses (MOOE) Memorandum