FINANCIAL MANAGEMENT

According to the DepEd Guidelines for the Liquidation of MOOE, the Maintenance and
Other Operating Expenses (MOOE) is the allocated funds for public elementary and secondary
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. It aims to fund
activities as identified in the approved School Improvement Plan (SIP) for implementation in the
current year and as specifically determined in the Annual Implementation Plan (AIP) of the school. It
is also used to support expenses for school-based training and activities that are selected or
designed to address the most critical needs that will improve learning outcomes, as well as to
finance expenses pertaining to graduation rites, moving up or closing ceremonies and recognition
activities. It is also utilized to procure school supplies and other consumables for teachers and
students deemed necessary in the conduct of classes and to fund minor repairs of facilities, building
and grounds maintenance and the upkeep of the school. Also, to pay for wages of full-time janitorial,
transportation/mobility and security services, for utilities and communication expenses. But in no
case shall the school MOOE be used for the procurement of school furniture (such as seats, and
teacher’s table and chairs), and textbooks and other instructional materials, even if these
expenditures are contained in the SIP.
Maximizing the utilization of available resources is the step to achieve the school’s goal in
ensuring a more efficient and effective education. Resources were used in facilities, equipment and
other needs of the school that will be beneficial to learning and working. It is also used to support
the finances and expenses in the school, the needed repairs and beautification of the physical
property, the materials needed for student’s readiness and support and services provided for
teacher’s professional growth. It is done through procurement process as recommended by
Department of Education.
 Finances PROCUREMENT Student's
INPUT

OUTPUT
PROCESS
Materials for Canvassing Achievement
Student's Bidding School's
Readiness Conducive
Purchasing Environment
Repairs and
Beautification of Acquiring Teacher's
Facilities Liquidating Competence
Trainings

TECHNICAL ASSISTANCE

Ensuring the effectivity of the program implementation and achieving better learning outcomes lies
with the technical assistance provided for the teachers. It gives a wide array of impact on
performance, and most importantly on the general welfare of the internal and external
stakeholders. Growth and development will be possible if the technical assistance is aligned with the
organization’s vision and mission and is based on the organization’s needs. Technical assistance is
also gaining learning; thus, it is a process of cooperation and collaboration.

According to Magcanas (2019), technical assistance is any form of professional help, guidance, or
support for “others” to be more effective in the performance of their functions. It is a way to help,
guide, support, solve the problems and issues, improve the performance, get positive results, and
gather data to improve and develop. There is varied process in providing a technical assistance. It is
done through classroom observations, learning action cell (LAC) sessions, and individual coaching.
The factors that are being monitored include the learning environment, delivery of the lesson and
totality of the teaching and learning process. In those processes, the teachers’ ability is being
strengthened and improved, thus, helping the diverse group of learners. where teachers’ weakness
is being strengthened and improved to address the diverse needs of the learners. The focus of doing
this technical assistance is for the improvement of student’s performance and to eliminate the
achievement gap within them, thus, the vital objective of this process to attain learning and to
change for the better.