Utilization of Fiscal Resources of Public Schools
Keywords:
Utilization of Fiscal Resources and School Performance, Principles on Fiscal ManagementAbstract
This quantitative-descriptive analysis research investigation sought to find out the extent of utilization of fiscal resources, the level of academic performance, and the challenges encountered by public school heads in the District of Hinoba-an in terms of the fundamental guiding principles of sound fiscal management systems adapted from Johnson and Malhoit (2004). As assessed by school heads, teachers and external auditors, the results disclosed that the school heads utilized the fiscal resources based on SIP oftentimes and on a very good regard to Deped Order No. 13, s. 2016. The school performance measured against the Mean Percentile Score (MPS) of the unified quarterly examinations during the school year 2016-2017 was interpreted as fair. To test whether there is a significant difference among the assessment of the participants, Analysis of Variance (ANOVA) was used. The findings revealed that the participants’ assessment significantly differ in Public Involvement/ Transparency, Integrity/ Efficiency, Educational Excellence for Children, Accountability, Competence/ Professionalism, and Funding Quality and Equity. To test whether there is a significant relationship between the utilization of fiscal resources and school performance, Spearman Rho Coefficient was used. The study confirmed that there is no significant relationship between the two and attested that the effects of school heads on student learning are mostly indirect and some cases is near zero (Hallinger & Heck, 1996; Ross_ & Gray, 2006). The school heads revealed on their narratives that they have faced challenges the most in the auditing procedures and submission of corresponding documentations subjected to rules and standards set by the Commission on Audit. An annual two-day developmental face-to-face enhancement training program was then designed based on the results of the study.
References
Abdulalishoev, Kishwar (2000). "A Study of Head Teacher's Role in Managing Financial Resources" (Unpublished Master's Dissertation). Aga Khan University, Institute for Educational Development, Karachi, Pakistan.
Aidla, Anne & Vadi, Maaja (2008). "Relations between Attitudes of School Administrations Towards School Performance Criteria and The National Examination Results in Estonian Schools". University of Tartu; 12(62/57), 1, 73-94.
Al-Samarrai, Samer. (2016). "Assessing Basic Education Service Delivery in the Philippines: Public Education Expenditure Tracking and Quantitative Service Delivery Study". Washington, DC: World Bank Group.
Bertola, Giuseppe & Checchi, Daniele (2003). "Education Financing and Student Achievement." Universita di Torino and EUl, Universita Statale di Milano.
Carey, Kevin (2002). "Education Funding and Low-Income Children: A Review of Current Research." Center on Budget and Policy Priorities, Washington, DC
Conrrod, Lane (2008). "The Effects of Financial Aid Amounts on Academic Performance."
de Wet, Corene; Motsamai, Motsamai & Jacobs, Lynette (2011). "Policy and Practice: Financial Management in Schools in the Mafeteng District of Lesotho". Faculty of Education, University of the free State, Bloemfontein, South Africa, 9300.
Department of Budget and Management, National Budget Circular Number 567. "Guidelines on the Release of Funds for FY 2017. January 3, 2017.
Department Order No. 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. March 11, 2016.
DiPaola, Michael, Megan Tschannen-Moran, and Chriss Walther-Thomas (2004) "School Principals and Special Education: Creating the Context for Academic Success". Focus on Exceptional Children 37, 1, 1-10.
Division Memorandum No. 477, s. 2017. Division Harvest of Excellence 2017, Enclosure No. 1; Definition of School Size Category. Division of Malaybalay City Memorandum No. 217, s. 2013. "Maintenance and Other Operating Expenses (MOOE) Transparency Board". August 13, 2013.
Hassan. A. (2000). "Evaluating Secondary School Mathematics in Nigeria". Journal. Hallinger, P., & Heck, R. H. (2010). "Collaborative Leadership and School Improvement: Understanding the Impact on School Capacity and Student Learning. School Leadership & Management: Formerly School Organization, 30(2), DOI: 95-110. 10.1080/ 13632431003663214.
Herrera, Robert (2010), "Principal Leadership and School Effectiveness: Perspective from Principals and Teachers"; Dissertations. 568. Western Michigan University.
Ivankova, Nataliya; Creswell, John & Stick, Sheldon (2005). "Using Mixed-Methods Sequential Explanatory Design: From Theory to Practice".
Johnson, Jerry & Malhoit, Greg (2004). "Best Fiscal Management Practices for Rural chools". Rural Trust Policy Brief Series on Rural Education.
Kim, Sophia (2011). "The Relationship between Principal Leadership and Teacher Attitudes: Evidence from the Schools and Staffing Survey." Graduate School of Arts and Sciences, Georgetown University; Washington, DC.
Lips, Dan, Watkins, Shanea, & Fleming, John (2008). "Does Spending More on Education Improve Academic Achievement?," Backgrounder. The Heritage Foundation. 2179.
Mapolisa, Tichaona (2014). "Challenges Faced by School Heads in the Management of School Finances in Nayl District Secondary Schools". Nova Journal of Humanities and Social Science; Faculty of Arts and Education; The Zimbabwe Open University. Zimbabwe.
Nambuya, Onyara Beatrice (2013). "School Based Factors Influencing Student's Academic Performance at Kenya Certificate of Secondary Education in Teso South District". University of Nairobi.
Ndlovu, S. (2013). "Why Heads are Accused of Maladministration". Financial Harare: Zimbabwe Teachers’ Association Press.
Ndyali, Helena Selestin (2013). The Role of School Heads in Enhancing Students’ Academic Performance in Community Secondary Schools in Mbeya Urban. Open University of Tanzania; pp. 1-6.
Njeru, Judy W. (2004). “Financial Management Practices of the Head Teachers in Public Secondary Schools in Central Division, Embu District, Kenya”. University of Nairobi East Africana Collection.
Nzoka, Jackline & Orodho, John (2014). “School Management and Students’ Academic Performance: How Effective are Strategies being Employed by School Managers in Secondary Schools on Embu North District, Embu County, Kenya?,” International Journal of Humanities and Social Science. Vol. 4 No. 9; July 2014
Orodho, John Aluko & Mutungwa, Joseph Mutisya (2015). “Resource Management Challenges and Learners Academic Performance in National Examinations: What are the coping strategies in Public Primary Schools in Makindu District, Makueni Country, Kenya?” IOSR Journal of Humanities and Social Science;
Qutoshi, Sadruddin Bahadur & Khaki, Jan-e Alam (2014). “The Role of Principal/Headteacher in School Improvement: A case Study of a Community-based School in Karachi, Pakistan.” Journal of Research and Reflections in Education; Vol. 8, No. 2.
Read, Lindsay & Atinc, Tamar Manuelyan (2017). “Investigations into Using Data to Improve Learning”. Philippines Case Study. Global Economy and Development.
Repbulic Act 9155 (2001). Governance of Basic Education Act of 2011. Philippines Sports Commission Legal Mandate.
Usen, Onodiong Mfreke (2016). “Teacher’s Utilization of School Facilities and Academic Achievement of Student Nurses in Human Biology in Schools of Nursing in Akwa Ibom State, Nigeria”. Journal of Education and Practice; Institute of Education, University of Uyo, Uyo. www.iiste.org
Wachiuri, Nguyo & Kimathi, Jedidah (2016). “Influence of Financial Management and Learners’ Performance in Primary Schools in Kenya”. Edupedia Publications, Vol. 2, No. 10.
Westcott, Rusell T. (2013). “The Certified Manager of Quality/Organizational Excellence Handbook,” Fourth Edition.
Wojnar, Danuta & Swanson, Kristen (2007). "Phenomenology: An Exploration". Journal of Holistic Nursing. Seattle University and University of Washington.
Yunas, Muhammad (2014). "Financial Management for • Improving Efficiency of Schools: Issues and XV Concerns". Elementary and Secondary Education Department, International Journal of Education and Social Science; Peshawar, Khyber Pakhtunkhwa, Pakistan; Vol. 1 No. 1; August 2014
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Dr. Zaldy H. Reliquias (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
