Utilization, problems and issues in the implementation of maintenance and other operating expenses

Abstract

This descriptive survey research aimed to assess the extent of utilization and seriousness of problems and issues of Maintenance and Other Operating Expenses implementation by the public elementary school heads in the Division of Capiz. The participants of the study were 30 school heads, 30 designated disbursing officer, and 90 teachers of the big and small schools in the Division of Capiz. The public schools in the Division of Capiz utilized their MOOE to a very great extent. This fact implies that the public schools in the Division of Capiz are taking into consideration the mandate stipulated in the DepEd Order No. 13, s. 2016 otherwise known as Guidelines on the Direct Release and Use of MOOE Allocations of Schools including other funds managed by schools. The school heads have shown to their stakeholders the existence of the item procured downloaded school Maintenance and Other Operating Expenses. Results also revealed that the gravity of problems and issues in the implementation of MOOE items by the school heads in public schools in the Division of Capiz was not serious thus, manageable, both from big and small schools. It was believed that the school heads exercised transparency on their roles to promote and strengthen school-based management with equity, transparency, and accountability, the Maintenance and Other Operating Expenses is one of the expenditure items to secure resources in schools to support pupils' better performance. The findings of the study can be used as the basis for the school heads in further improving integrity in handling school finances.