Utilization and Compliance of School Heads in the Implementation of MOOE

Authors

Keywords:

Utilization, compliance, school heads, budget preparation, budget execution, budget accountability

Abstract

This study aimed to determine the extent of utilization and compliance of School Heads in the Implementation of Maintenance and Other Operating Expenses (MOOE) in one of the Districts in Northern part of Negros Occidental during the school year 2021-2022 in terms of budget preparation, budget execution and budget accountability. Moreover, this study aimed to find out whether or not significant difference exist in the following areas when the respondents are grouped and compared according to variables of age, sex, civil status, highest educational attainment and length of service. This study made use of descriptive research design to obtain information concerning on the different areas cited and to describe what exists with respect to different variables identified herein. Results show that there is no significant difference in the extent of compliance in the implementation of MOOE in the aforementioned areas when grouped according to variables. Also, result shows no significant relationship between the extent of utilization and compliance in the implementation of MOOE. Therefore, this paper call for school heads to utilize and carry the responsibility of accomplishing the goals set and implements the MOOE in their respective schools with full accountability, especially in the areas of budget preparation, budget execution, and budget allocation.

References

Abellon, R. J., Fariñas, G. R., Soriano, A. B. D., Rodriguez, T. E., & Balaria, F. E. (2020). Utilization of Maintenance and other Operating Expenses (MOOE) of Non-Fiscally Autonomous Senior High Schools towards Achieving their Annual Improvement Plan (AIP). International Journal of Advanced Engineering, Management and Science, 6(7), 282–286. https://doi.org/10.22161/ijaems.67.1

Almazan, M. T. T. (2023). Disbursement and utilization of maintenance and other operating expenses (MOOE) funds of public schools in the Philippines. International Journal for Multidisciplinary Research, 5(5). https://doi.org/10.36948/ijfmr.2023.v05i05.6689

Amos, O., Ephrahem, G., & Bhoke-Africanus, A. (2021). Effectiveness of school heads’ financial management skills in provision of quality education in secondary school. Journal of Education, Society and Behavioural Science, 20–28. https://doi.org/10.9734/jesbs/2021/v34i230302

Azucena Jr, J. A., Geroso, M.J.S., & Maguate, G. S. (2023). Contingent Educational Management Response: The Construction and Validation of Leadership Scale in the Era of Change. International Journal of Latest Research in Humanities and social Science (IJLRHSS), 6(7), 315-327.

Bowers, M. R., Hall, J. R., & Srinivasan, M. M. (2017). Organizational culture and leadership style: The missing combination for selecting the right leader for effective crisis management. Business horizons, 60(4), 551-563.

DO 13, s. 2016 – Implementing Guidelines on the Direct Release and Use of Maintenance and Other Operating Expenses (MOOE) Allocations of Schools, Including Other Funds Managed by Schools | Department of Education. (2016, March 11). https://www.deped.gov.ph/2016/03/11/do-13-s-2016-implementing-guidelines-on-the-direct-release-and-use-of-maintenance-and-other-operating-expenses-mooe-allocations-of-schools-including-other-funds-managed-by-schools/

DepEd Order No. 008, s. 2019. Revised Implementing Guidelines on the Direct Release, Use, Monitoring, and Reporting of Maintenance and Other Operating Expenses Allocation of Schools, Including Other Funds Managed by School. https://www.deped.gov.ph/wp-content/uploads/2019/05/DO_s2019_008rev.pdf

Ephrahem, G., & Bhoke-Africanus, A. (2021). Effectiveness of school heads’ financial management skills in provision of quality education in secondary school. International Journal of Education and Research, 9(3).

Manzano, M. V. . (2019). Attitudes of School Heads Towards MOOE Utilization and Liquidation. Ascendens Asia Singapore – Union Christian College Philippines Journal of Multidisciplinary Research Abstracts, 2(1). Retrieved from https://ojs.aaresearchindex.com/index.php/aasguccphjmra/article/view/2660

Merano, N. E. S. (2023). Financial management competence of school heads and performance of schools in Leyte division. International Journal of Science and Technology Research Archive, 5(2), 060–077. https://doi.org/10.53771/ijstra.2023.5.2.0092

Moises, R. D., & Maguate, G. S. (2023). School Learning Action Cell and Professional development. International Journal of Latest Research in Humanities and social Science (IJLRHSS), 6(07), 127-133.

Purwanto, A. et.al., (2020). Effect of education operational cost on the education quality with the school productivity as moderating variable. www.psychologyandeducation.net. https://doi.org/10.17762/pae.v57i9.445

Rico, M. K. B. (2021b). Utilization of financial resources and development of school facilities and services for students and teachers of Esperanza National High School. Randwick International of Education and Linguistics Science Journal, 2(3), 325–338. https://doi.org/10.47175/rielsj.v2i3.297

Roestel, M. V. (2016). A Collaborative Approach to Budgeting and the Impact on the Budgeting Process: A Case Study. A Published Dissertation. Walden University School Works. Walden University. Retrieved from: https://scholarworks.waldenu.edu/cgi/viewcontent.cgi?article=3440&context=dissertations

SuperCPA (2015). What is budgetary accountability? https://www.superfastcpa.com/what-is-budgetary-accountability/#:~:text=Budgetary%20accountability%20refers%20to%20the,adhere%20to%20their%20allocated%20budgets.

Tiauzon, M.J., Moyani Jr, G., Bautista, M., & Maguate, G. (2023). Management Skills of Department Heads in Relation to Employees Work Performance. Valley International Journal Digital Library, 5327-5334.

Viernes, J. M. (2022). Preparation and Utilization of Maintenance and Other Operating Expenses (MOOE) by School Heads. Multidisciplinary International Journal of Research and Development. Volume 1(6). p. 26-34. https://www.mijrd.com/papers/v1/i6/MIJRDV1I60003.pdf

Published

2024-06-01

How to Cite

Matulac, J. ., & Moyani Jr., G. . (2024). Utilization and Compliance of School Heads in the Implementation of MOOE. International Multidisciplinary Journal of Research for Innovation, Sustainability, and Excellence (IMJRISE), 1(6), 71-82. https://risejournals.org/index.php/imjrise/article/view/457