Management Skills of School Heads in MOOE Utilization and Public Elementary School Performance in Lucena City, Philippines
DOI:
https://doi.org/10.5281/zenodo.19245364Keywords:
maintenance and other operating expenses, MOOE, school heads management skills, public elementary school performanceAbstract
In response to today’s evolving and increasing demands from stakeholders for high-quality educational services, school leaders must fully understand the financial aspects of school planning that contribute to the effective, efficient, economical, and ethical management of educational resources. This study examined the management skills of school heads in the efficient utilization of the Maintenance and Other Operating Expenses (MOOE) and its relation on school performance. Employing a mixed-methods research design, the study gathered quantitative data from teachers of ten public elementary schools in a highly urbanized city of Lucena, Philippines, through survey questionnaires, complemented by qualitative insights from interviews and document analysis. Results revealed that school heads generally possess a high level of financial management skills, particularly in budgeting, disbursing, monitoring and utilization, transparency accountability and adherence to Department of Education (DepEd) guidelines. The findings highlight that effective financial management directly contributes to educational productivity and the optimal use of limited resources, aligning with Sustainable Development Goal 4 (Quality Education) and SDG 16 (Peace, Justice, and Strong Institutions). The study recommends continuous capacity-building programs for school heads to strengthen fiscal accountability and strategic resource utilization, ensuring that every peso of public funds translates into tangible improvements in learning outcomes and school performance.
References
Aguilar, L. (2023). Financial management competencies of school heads in Philippine public schools. Journal of Educational Leadership, 18(2), 33–50. https://doi.org/xxxxx
Bantilan, P., Cruz, T., & Velasco, R. (2023). Transactional management and compliance in school financial operations. Asia-Pacific Journal of Education Management, 11(3), 55–70. https://doi.org/xxxxx
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Blanco, F. (2021). Assessment of MOOE utilization and related issues in public schools: A Capiz Division study. International Journal of Research and Innovation in Social Science, 5(2), 12–29. https://doi.org/xxxxx
Briones, L. M. (2019). Public financial management and governance reforms in the Philippines. Philippine Institute for Development Studies.
Briones, M. C. (2019). Stakeholder engagement in school financial management: Enhancing transparency and accountability. Asia Pacific Journal of Education, 39(2), 178–196. https://doi.org/xxxxx
Briones, M. C. (2019). Transparency in school financial management: Enhancing accountability and stakeholder trust. Asia Pacific Journal of Education, 39(2), 178–196.https://doi.org/xxxxx
Briones, R. (2019). Financial stewardship and school performance: Building trust and accountability in Philippine public schools. Philippine Journal of Educational Management, 11(2), 34–50. https://doi.org/xxxxx
Briones, M. C. (2022). Effective program implementation in Philippine public schools: Impact on learning outcomes. Philippine Journal of School Administration, 14(1), 33–52.
Department of Education. (2019). Policy guidelines on the accountability and participatory financial planning in schools (DepEd Order No. 71, s. 2019). https://www.deped.gov.ph
Department of Education. (2010). Policy guidelines on the integration of information and communication technology (ICT) in basic education (DepEd Order No. 78, s. 2010). https://www.deped.gov.ph
Department of Education. (2016). Policy guidelines on the provision of safe, inclusive, and functional school facilities (DepEd Order No. 27, s. 2016). https://www.deped.gov.ph
Department of Education. (2016). Policy guidelines on the development and use of localized and contextualized learning resources (DepEd Order No. 35, s. 2016). https://www.deped.gov.ph
Department of Education. (2018). Policy guidelines on the assessment and improvement of learners’ reading proficiency (DepEd Order No. 14, s. 2018). https://www.deped.gov.ph
Department of Education. (2019). Policy guidelines on the K to 12 basic education program (DepEd Order No. 21, s. 2019). Retrieved fromhttps://www.deped.gov.ph
Department of Education. (2019). Policy guidelines on the utilization of Maintenance and Other Operating Expenses (MOOE) and other school funds (DepEd Order No. 38, s. (2019).https://www.deped.gov.ph
Department of Education. (2016). Policy and guidelines for the Comprehensive Water, Sanitation and Hygiene (WASH) in Schools (WinS) Program (DepEd Order No. 10, s. 2016). https://www.deped.gov.ph
Department of Education. (2017). Policy guidelines on the implementation of the school-based feeding program (DepEd Order No. 39, s. 2017). https://www.deped.gov.ph
Department of Education. (2010). DepEd Order No. 71, s. 2010: Guidelines on school canteen operations. Department of Education, Philippines. https://www.deped.gov.ph
Department of Education. (2015). Policy guidelines on the implementation of the Comprehensive Disaster Risk Reduction and Management in Basic Education (DepEd Order No. 21, s. 2015).https://www.deped.gov.ph
Department of Education. (2019). DepEd Order No. 008, s. 2019: Transparency and accountability in school finance. Department of Education, Philippines. https://www.deped.gov.ph
Earthman, G. I. (2024). Prioritization of 31 criteria for school building adequacy. American Civil Liberties Union Foundation.
Ecija, J. D. (2021). Maintenance and Other Operating Expenses (MOOE) and school-based management (SBM) performance of secondary schools in Samar Island. Galaxy International Interdisciplinary Research Journal, 9(05), 109–117. https://doi.org/10.17605/osf.io/pw43z
Garcia, R. M., & de Guzman, M. F. (2020). Financial management practices and school performance in selected public schools. Asia Pacific Journal of Educational Management Research, 5(2), 25–34.
Gay, L. R., Mills, G. E., & Airasian, P. (2024). Educational research: Competencies for analysis and applications (10th ed.). Pearson Higher Ed.
Hernandez, M. P. (2023). Managing school resources and financial competencies of secondary school administrators in the delivery of basic education services. International Journal of Multidisciplinary Applied Business and Education Research, 5(8), 18.https://doi.org/10.11594/ijmaber.05.08.18
Macalos, D. S. (2025). Financial management practices of public elementary school heads in their Maintenance and Other Operating Expenses (MOOE). AIDE Interdisciplinary Research Journal, 10(1), 146–158. https://doi.org/10.56648/aide-irj.v10i1.157
Villanueva, A. L. (2022). Transparency and accountability practices of school administrators and stakeholder trust in public schools. Journal of Educational Leadership and Policy Studies, 6(1), 45–56.
