Title of Journal,

Unit of
Volume Name of Major Objectives of the Variables/Factors of the
Title of Articles Measurement of the Method of the Study Findings of the Study
Issue No. Se., Researcher/s Paper Study
Study
Page
(1) The realities of Normi Roxan C. The purpose of the study was Shared experiences, It emphasized the This research employed For the job of the principal to
International Maintenance and Ochada to describe the lived universal meanings may be importance of qualitative be effective, he/she needs
Journal of Other Operating experiences, coping discovered along with the human experience phenomenological design. finance to run the affairs of the
Scientific & Expenses (MOOE) Dr. Gloria P. Gempes mechanisms and insights of basis for the structure of the as described by the school. In this respect, the
Technology allocation in Basic 17 teachers regarding the experience. study participants. capacity of the principal to
Research Education System: MOOE allocation in Basic manage the school finances is
Volume 7, Issue Unheard Voices of Education System imperative to achieve
4, 2018, Public School educational goals and
Page 315-324 Teacher objectives.
(2) Document Analysis of Richard P. Moral, Jr. This study technically The emergent reasons of The sampling method It was found out that the
MOOE Action Maintenance and clustered the themes or the elementary principals in employed was purposive highest allocation of
Research Other Operating Danilo C. Abanil John emerging thoughts of MOOE the city of Koronadal about sampling. This was done elementary schools in
Presentation Expenses (MOOE) of allocation and to make their MOOE allocation using during the second part of koronadal city division budget
the Elementary Gregory D. Jabido proper recommendation on Focus Group Discussion the research, the study is given to repair and
Schools in the City how to properly utilize the (FGD). utilized FGD. Research maintenance and mandatory
Division of Koronadal: budget and to anchor the called interpretative expenses. The least amount
a Qualitative Action finances in the vision-mission phenomenology. allotted, on the other hand, is
Research statement of the department. the students’ activities.
(3) Providing Schools Department of The aim of this policy note is Resource flow, The sample for the In order to assess how The limited knowledge that
Philippine with Enough education & to assess the current management, and control; survey included all funds flow and how they education stakeholders have
Education Note Resources to Worldbank Systems that govern the Existence, use, and regional offices of are used at the school of the funding formula reduces
June 2016, no. Deliver Quality organization allocation, transfer, and use financing of inputs at the the department of level, the study team accountability for MOOE
6, page 1-16 Education in the of government through the school level. education (DepEd) conducted a nationally Allocations.
Philippines Australia-World bank and the department representative survey
MOOE funds for schools. It Equity. of budget and of government institutions
uses data collected as part of School performance and management (DM), and public schools in the
Philippines development trust resources. 51 division and 113 last quarter of 2014
fund. district offices of
The PETS-GSDS study from DepEd, 54 district
a nationally representative engineering offices
sample of public elementary of the department of

1
Title of Journal,
Unit of
Volume Name of Major Objectives of the Variables/Factors of the
Title of Articles Measurement of the Method of the Study Findings of the Study
Issue No. Se., Researcher/s Paper Study
Study
Page
and high schools. public works and
highways, 74
provincial and
city/municipality
local governments,
249 public
elementary schools,
and 200 public high
schools. At the
school level,
interviewers
administered a
questionnaire to
each parent-teacher
association,
assessed the
competencies of
approximately 1,500
teachers, and
interviewed 2,200
student households.

(4) Implementation of Razen C. Balisi The result of the study will Most of the time, the cashier SWOT Analysis Stremghtem internal policies
Strategy Paper COA Circular 2012- support in monitoring of encounters problem in and guidelines that may
001 on Petty Cash issuance, utilization, and liquidation like incomplete support faster and easier
Management of the replenishment of petty cash supporting documents which transactions. Reorientatiomn
Department of fund process without undue may delay the scheduled of policies and guidelines to all
Education Schools delay. replenishment of the petty division employees and strict
Division of Ilocos cash. Once the submitted compliane on the set policies
Norte liquidation report is and guidelines and setting up
incomplete in supporting deadlines for the submission
documents, the cashier will of internal reports.

2
Title of Journal,
Unit of
Volume Name of Major Objectives of the Variables/Factors of the
Title of Articles Measurement of the Method of the Study Findings of the Study
Issue No. Se., Researcher/s Paper Study
Study
Page
give back to the requesting
employee. Some of the
encountred problem in
liquidation is no original
receipt submitted and or
submitted supporting
documents is just the
photocopy of the official
receipt. These instances
may cause waste of
government resources and
slow movement of reports to
be submitted to Commission
on Audit.
(5) Implementation of the Sheena Mae P. To formulate possible As we can see, there is SWOT Analysis
Strategy Paper DepEd Order No. s. Palaspas strategies to improve the really a problem that
in the Schools implementation process and emanates from the process
Division of Ilocos protocols of the DepEd Order executed by people. We can
Norte, Department of No. aa, s 2018 in the Schools observe that DCC lacks the
Education Division of Ilocos Norte. accountability and
responsibility on how they
can properly perform the
processes as well as their
duties and responsibilities
as Division Checkers. Even
if this activity is conducted
annually, the loopholes,
drawbacks, and occurrence
of repeated errors are
undeniable.
(6) Thesis Primers on Michel B. Bagaoisan The study was conducted to The level of knowledge of The study employed The respondents composed of
Educational determine the local school administrators on the means and frequency local government chief

3
Title of Journal,
Unit of
Volume Name of Major Objectives of the Variables/Factors of the
Title of Articles Measurement of the Method of the Study Findings of the Study
Issue No. Se., Researcher/s Paper Study
Study
Page
Legislations for Local government officials, school educational legislations. count. executives, sannguniang
Government Officials, administrators, parents and bayan members. School
School teachers’ level of knowledge administrators, PTA officials
Administrators, of the educational legislations and members and teachers
Parents and and their perceptions on the are slightly knowledgeable of
Teachers level of importance of the the educational legislations.
laws to be disseminated;
(7) Research Financial Capability Jeeick Ferrer The overarching objective of The current study focused Frequencies and his research followed a Results shows that the
of Public School this research is to investigate on the three key measures percentages descriptive design and financial capability of public
Teachers in the the current financial of financial capability: utilized survey as its school teachers is far from
Philippines capability of public school money management; ability method. what is desired and merely
teachers in the Philippines. to plan ahead; and financial reflects the negative trend on
literacy. financial capability nationally
and all over the world.
Contributing to this findings
are the respondent-teachers'
deficient money management
skills, low incidence of
financial planning, and
inadequate knowledge on
basic financial concepts as
reflected in their dismal
performance in the financial
literacy quiz. Integrating
financial education in the
teacher education curriculum
and in-service training of
public school teachers can be
an effective means not only to
enrich the academic training of
future teachers, but also to
empower them to secure a

4
Title of Journal,
Unit of
Volume Name of Major Objectives of the Variables/Factors of the
Title of Articles Measurement of the Method of the Study Findings of the Study
Issue No. Se., Researcher/s Paper Study
Study
Page
more wealthy and prosperous
future for themselves and for
their family.
(8) Mobilizing LGU Rosario G. Manasan, This study aims to examine The Philippine Constitution To achieve the All throughout the field visits
DISCUSSION Support for Basic Alicia B. Celestino the management of Special provides that all Filipinos aforementioned the study find support among
PAPER SERIES Education: Focus on and Janet S. Cuenca Education Fund (SEF) in have the right to receive free objectives, this study the key informants and
NO. 2011-07 the Special Education terms quality basic education. The undertook the following participants in the focus group
Fund of collection, allocation and country’s commitment to the activities: discussions for the formulation
utilization in order to Millennium Development • Desk review of of a manual to guide the
maximize LGUs’ support for Goals and the Philippine secondary data on SEF allocation and utilization of the
the EFA National Education for All income, expenditures and SEF and the functioning of the
initiative and to promote a (EFA) Plan aims to translate balances from LSB.
more equitable allocation of this constitutional guarantee the financial reports
resources for basic into a reality by 2015. To submitted by LGUs to the
education. help ensure the Commission on Audit
achievement of the EFA (COA) and
2015 targets, it is critical that Bureau of Local
adequate and stable funding Government Finance
is secured for countrywide (BLGF);
attainment of goals. • Field visits to selected
The budget of the DepEd Provincial/City Divisions
was relatively more and School Districts and
protected than the budgets their
of other agencies, posting corresponding LGUs for
better than average growth key informant interviews
in 1997–2004 at a time and focus group
when the government discussions;
imposed severe fiscal and
measures in order to • Analysis of recent LSB
improve its fiscal position. budget resolutions that are
Thus, relative to other be obtained from the field
departments in the national visits.

5
Title of Journal,
Unit of
Volume Name of Major Objectives of the Variables/Factors of the
Title of Articles Measurement of the Method of the Study Findings of the Study
Issue No. Se., Researcher/s Paper Study
Study
Page
government, the DepEd
consistently receives the
largest share of the national
budget, accounting for 14%
of the total national
government budget and
19% of the total national
government net of debt
service in 1997-2004.
(9) Case Study Linking the Level of Dr. Regina P. This study ascertained The focus of the discussion The main source of data The results showed that the
School Financial Galigao Professor financial practices of is to link the relationship was achieved through experience of being a school
Management Among Mandaue District School. between the level of interviews and head, level of education, and
School Heads: A understanding among ten substantiated by financial trainings attended are
Case Study in observation and analysis. important factors in adjudging
Mandaue District, (10) school heads based on Qualitative data was the level of knowledge in
Cebu, Philippines gender, experience, level of analyzed manually based accounting and financial
education and courses on in-depth interviews, management of the school.
attended in accounting and supported by evidence However, gender, experience
financial management of the recorded from the of being a teacher and
school. interview. experience as an assistant
teacher do not contribute to
the level of knowledge in
accounting and financial
management of the school.
Most of the teachers and
assistant teachers were not
directly involved in financial
matters in school.
(10) FINANCIAL Francisco M. The purpose of this study is The performance of the Qualitative research Results highlighted that
Skyline Business MANAGEMENT Espinosa to investigate about the teachers who were from the design using financial management
Journal . 2017- PRACTICES OF performance of the teachers public high schools in phenomenological practices of the school heads
2018, Vol. 13 SCHOOL HEADS: who were from the public General Santos City and the approach established how help schools to draw up a

6
 Title of Journal,
Unit of
Volume Name of Major Objectives of the Variables/Factors of the
Title of Articles Measurement of the Method of the Study Findings of the Study
Issue No. Se., Researcher/s Paper Study
Study
Page
Issue 1, p33-44. TEACHERS' high schools in General development of any teachers as participants budget, set objectives,
12p. 1 Chart. PERSPECTIVES Santos City and the educational sector while make meaning of financial identifies the sources in terms
development of any taking into consideration the management at their of human resource, time
educational sector while management of its finances. schools by doing analysis allocation, teaching and
taking into consideration the of the participants' learning materials and
management of its finances. perceptions, attitudes, appropriate costing. To enable
understanding, the principals manage
knowledge, values, financial resources more
feelings and experiences responsively to the
about their schools' performance and instructional
financial management. needs of the teachers, it would
be very crucial if school
leaders like them get a
continuous boost of their own
professional development by
acquiring relevant financial
skills and abilities required to
effectively manage resources
in the school.
BOOKS

Date of Unit of
Method of the Findings of the
publication Title of articles Name of author/s Objectives of the paper Variables/factors of the study measurement of
study study
Page # the study
(1) Implementing Department of Responsibilities of Elementary Schools and
March 6, 2014 Guidelines on the Education Secondary Schools without Financial Staff
DepEd Order No. Direct Release of
12, s. 2014 Maintenance and
Other Operating
Expenses (MOOE)
Allocations of
Schools to the
Respective

7
 Implementing Units
(2) RA 9184 The Philippine 12th congress of the An act providing for the It is the declared policy of the State to promote
government Philippines modernization, standardization and the ideals of good governance in all its
procurement act regulation of the procurement branches, departments, agencies, subdivisions,
activities of the government and for and
other purposes instrumentalities, including government-owned
and/or -controlled corporations, and local
government units.
(3) Procedural Department of These guidelines aim to provide
DepEd order no. guidelines on the Education procedures for the implementation of
29 s. 2019 management of the provisions of the said joint
cash advances for circular on the proper monitoring,
school MOOE and recording, and accounting of
program funds of financial transactions of all non-IUs
non-implementing operating without a complete set of
units pursuant to book accounts resulting in the
COA, DBM and effective and efficient management
DEPED joint circular of their cash advances.
no. 2019-1
(4) Implementing Department of This DepEd Order provides the Uses of School MOOE
DepEd Order No. Guidelines on the Education mechanisms, procedures, and
13, s. 2016 (DO Release of standards for the release, utilization
13) Maintenance and and liquidation of School MOOE for
Other Operating all public SHS nationwide. This also
Expenses (MOOE) defines the roles and responsibilities
Allocations of Senior of each level of governance in
High Schools managing school MOOE.
(5) Management of COA-DBM-DepEd A key objective of the PFM Reform To provide DepEd and the oversight agencies
COA-DBM- Cash Advances to Program is to install better cash such as COA, DBM, and BTr
DepEd DepEd Non- management in government which guidelines on the monitoring of the accounts,
Joint Circular Implementing units will allow the BTr to strengthen the including the submission of
2019-1 (Non-IUs) for school monitoring and management of reports and proper recording/accounting of
Maintenance and government funds maintained transactions.
Other Operating outside of
Expenses (MOOE) the Treasury Single Account (TSA)
and Program Funds and the MDS; and

8
(6) Sec 10 RA An Act Instituting a Congress of the To encourage local initiatives for the The appropriations intended for the regional
9155 Framework of Philippines improvement of schools and and field offices (elementary/secondary schools
Governance for learning centers and to provide the division offices) are to be allocated directly and
Basic Education, means by which these released immediately by the DBM to the said
Establishing improvements may be achieved and offices.
Authority and sustained; among others Sec. 10. The Secretary of Education and the
Accountability, Secretary of Budget and Management shall,
Renaming the within ninety (90) days from the approval of this
Department of Act, jointly promulgate the guidelines on the
Education, Culture allocation, distribution and utilization of
and Sports as the resources provided by the national government
Department of for the field offices, taking into consideration the
Education, and for uniqueness of the working conditions of the
other purposes teaching service.
(7) Republic Act An Act Creating A Congress of the It is hereby declared to be the policy Local School Board
5447 Special Education Philippines of the government to contribute to
Fund To Be the financial support of the goals of
Constituted From education as provided by the
The Proceeds Of An Constitution. For this purpose, there
Additional Real is hereby created a Special
Property Tax And A Education Fund, hereinafter referred
Certain Portion Of to as the Fund, to be derived from
The Taxes On the additional tax on real property
Virginia-Type and from a certain portion of the
Cigarettes And taxes on Virginia-type cigarettes and
Duties On Imported duties on imported leaf tobacco,
Leaf Tobacco, hereinafter provided for, which shall
Defining The be expended exclusively for the
Activities To Be following activities of the Department
Financed, Creating of Education:
School Boards For
The Purpose, And
Appropriating Funds
Therefrom.
(8) DO 60, s. Implementation Of Department of The Department of Education The FMOM is a living document that allows
2016 The Financial Education (DepEd) issues the following policy easy updating of its provisions for future

9
 Management guidelines for the adoption and government issuances related to finance,
Operations Manual utilization of the Financial procurement and asset management, and/or
And Orientation Of Management Operations Manual new developments on School-Based
Deped Financial (FMOM) for all financial transactions Management. The Office of the Director for
Management Staff at all levels of the Department. This Finance Service shall lead the revisiting and
At The Regional, is to ensure standard and uniform updating of the FMOM whenever deemed
Division, And School application of rules and processes in appropriate.
Levels financial management operations,
as prescribed by governing
regulations for (i) budget; (ii)
accounting; (iii) procurement; and
(iv) asset management.

OTHER SOURCES
(NEWSPAPER/MAGAZINES/INTERNET)

Date of publication
Page #
(1)
August 5, 2016
Https://www.depedmalaybalay.n
et/accounting/enhanced-
preparation-of-school-mooe-
liquidation-ensures-proper-use-
of-funds.html
Objectives of the Unit of measurement of the Method of the Findings of the
Title of articles Name of author/s Variables/factors of the study
paper study study study
Enhanced preparation Lorna Bethel Rae M. The budget is one provision from where
of school MOOE Lapeciros the school derives its existence. Not
liquidation ensures merely to exist but to function
proper use of funds productively. The school’s Maintenance
and Other Operating Expenses (MOOE)
is downloaded to the school’s account
for the management and disbursement
of the school head. The division office
tries to see to it that the annual allocation

10

(2)
April 5, 2019
Https://www.philstar.com/the-
freeman/opinion/2019/04/05/19
07383/overcoming-challenges-
liquidation-mooe-school-heads-
public-schools
of each school is fully released by the
end of the year. This is to ensure that the
allocation will be fully utilized by the
school for its purpose.
Overcoming challenges Dr. Johnny P. Mayor Here are some of the many problems
in liquidation of MOOE that hindered monthly liquidation:
of school heads in
public schools 1. Lack of canvassers wherein the
administrator most of the time will do the
canvassing of the materials to be bought
from various stores.
2. Lack of means of transportation
wherein the administrator will sometimes
use his/her own vehicle and spend
his/her own money.
This is very frequent in mountain schools
because the supplier will not deliver the
goods or charge expensive delivery cost.
3. Lack of carpenters or workers to do
repairs.
Sometimes, workers are not available
and the repairs can’t be done.
Labor which is 35% of the cost of
materials is sometimes refused by the
workers.
4. Insufficient MOOE funds for repair.
Due to the expensive electricity and
water bills, the MOOE fund is so limited
that it is not enough to provide for
repairs, and for other necessary
11
 improvements to the school.

5. Delay of releasing of checks. This will

affect the procurement of goods or
payment of services.

6. Lack of time due to many other duties

of the administrator. Indeed, the
challenges of the administrator everyday
are countless.
(3) Simplified accounting Mark Anthony Llego The Maintenance and Other Operating
Https://depedtambayan.net/utiliz guidelines & procedures Expenses (MOOE) is the allocated funds
ation-school-mooe/ for utilization of school for public elementary and secondary
MOOE schools that can be spent on activities
and necessities (i.e. electricity and
water) that support learning programs
and help maintain a safe and healthy
environment in schools.
(4) DepEd reminds schools Philippine Information As the Department eyes further increase
December 1, 2017 to maximize utilization Agency in MOOE in 2018 to raise the capacity of
https://pia.gov.ph/news/articles/ of MOOE schools to provide the necessary
1002712 supplies, support learning programs, and
maintain a safe and healthy environment
for learners and teachers, the Secretary
issued the reminder in light of the
concern on out-of-pocket spending of
public school teachers. With the adoption
of a new formula in 2013, the number of
learners is no longer the sole
consideration for MOOE. New factors
include the number of teachers and
classrooms managed by the school; the
number of graduating or completing
learners; a fixed amount corresponding
to the basic needs of a school.
(5)  “The cash requirement for MOOE of the

12
February 11, 2019
https://www.philstar.com/busine
ss/2019/02/11/1892557/dbm-
releases-guidelines-cash-
advances-public-schools
(6)
October 19, 2019
https://news.mb.com.ph/2019/1
0/19/deped-partners-with-
banks-to-enable-non-
implementing-unit-schools-to-
open-maintain-accounts/
(7)
DEC 20, 2018
https://blog.youragora.com/finan
cial-responsibilities-of-school-
principals-explained
DBM releases Mary Grace Padin schools shall be released within the first
guidelines for cash week of every month or quarter, subject
advances to public to availability of cash allocations as
schools released by the DBM,” the circular read.
“The amounts to be released for each
month or quarter should correspond to
expenditures needed for the month or
quarter, taking into consideration actual
historical utilization to minimize the
amount of funds released as cash
advance,” it added.
To properly manage these cash
advances, the joint circular authorized
heads of public schools to open and
maintain a checking or savings account
under the name of their school with
government servicing banks (GSBs).
DepEd partners with Merlino Hernando- To help ensure that the agency’s
banks to enable non- Malipot financial systems are secure, the
implementing unit Department of Education (DepEd)
schools to open, partnered with banks for the opening and
maintain accounts maintenance of bank accounts for non-
implementing unit schools (non-IUs).
FINANCIAL Elizaveta Shkurina School leaders take on a colossal
MANAGEMENT amount of responsibilities. One of the
FUNCTIONS OF THE most important duties among those —
SCHOOL PRINCIPAL financial management. However, many
school leaders struggle with grasping the
scope of their responsibilities and
liabilities when it comes to accounting
and finance. In fact, there was a recent
13

(8)
https://ess.com/blog/articles-
effective-financial-management-
in-k-12-schools/
study showing that a worrying majority of
principals and administrators lacked
financial literacy and a basic knowledge
of bookkeeping.
Managing school district finances
effectively requires a complicated series
of day-to-day, monthly, and annual tasks
administered by finance officers at the
district level. From creating and
balancing budgets, to managing
contracts, paying vendors, and
maintaining assets, all functions are
geared toward aligning desired student
outcomes with available resources.
14