Cuenca Thesis For Binding

Republic of the Philippines
NORTHERN NEGROS STATE COLLEGE OF SCIENCE & TECHNOLOGY

Old Sagay, Sagay City, Negros Occidental
(034)722-4120/www.nonescost.edu.ph
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PRACTICES OF SCHOOL HEADS IN THE UTILIZATION OF

MAINTENANCE AND OTHER OPERATING EXPENSES FUND
A Thesis Project
Presented to the
Faculty of the Graduate School of
Northern Negros State College of Science and Technology
In Partial Fulfillment
Of the Requirements for the Degree
Master in Public Administration
By
JUSTINE MAE C. CUENCA
March 2019
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Acknowledgement
I am deeply grateful to Almighty God, the Father of my
Savior Jesus Christ for His guidance and provision throughout
my study at Northern Negros College of Science and Technology.
I am also thankful to my adviser Dr. Renante Egcas who despite
having a tight schedule, had time for reading and making
comments on my work and provided me assistance throughout the
duration of this study. His intellectual expertise and
encouragement together with the panel has shaped this study
from a coarse form to its present form.
My appreciation goes to my parents Mr.& Mrs. Vicente
Cuenca for their intensive support at home during the
challenging moments and trials in my graduate school journey
and to my sibling John for the financial support and
encouragement.
I also thank my confidant and my friends for their love,
encouragement and moral support during the whole process of
accomplishing this work. Lastly, I acknowledge those
significant people especially to the school heads, teachers
and bookkeepers of the Division of Sagay City who made
necessary contributions for the successful completion of this
study.
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Abstract
This study was conducted to present the practices of school

heads in the utilization of MOOE fund in the Division of Sagay
City. The study used both qualitative and quantitative methods
which involved the use of questionnaires, interview and
observation. The study involved a total of 71 school heads,
selected teachers and district bookkeepers as respondents. The
results of the study show that the amount of allocated budget
for school MOOE greatly affects the school head in terms of
determining on what type of expense to be prioritized.
Projects that focused on student academic achievement and
teacher’s professional growth are given the highest priority
among other areas. Findings also revealed that the extent of
utilization of school MOOE was not taken into full
consideration which resulted to re-alignment of funds as
school priorities was not aligned to its spending pattern in
the previous years. Moreover, lack of time and insufficient
capacity of the school heads in managing the activities
involved such as procurement and reporting of MOOE liquidation
is evident. The study recommends the strong participation of
the school stakeholders in the crafting of the MOOE budget
utilization and for school heads to maximize the involvement
of the school BAC in the procurement and reporting of MOOE
liquidation. Also, the study recommends reducing the frequency
of downloading the MOOE fund to save time in the procurement
process and training should be promoted to enhance the
financial management practice of the school heads.
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Table of Contents
Page
Chapter I. Introduction . . . . . . . . . . . . . . . . . . 1
Background of the study . . . . . . . . . . . . . . . 1
Statement of the problem . . . . . . . . . . . . . . . 3
Statement of the hypothesis . . . . . . . . . . . . . 5
Theoretical Framework . . . . . . . . . . . . . . . . 5
Conceptual Framework . . . . . . . . . . . . . . . . . 6
Significance of the study . . . . . . . . . . . . . . 9
Scope and Limitation of the study . . . . . . . . . . 10
Definition of terms . . . . . . . . . . . . . . . . . 10
Chapter II. Review of Related Literature and Studies. . . . 17
Chapter III. Research Methodology . . . . . . . . . . . . . 27
Research Design . . . . . . . . . . . . . . . . . . . 27
Locale of the study . . . . . . . . . . . . . . . . . 29
Respondents of the study . . . . . . . . . . . . . . . 31
Research Instrument . . . . . . . . . . . . . . . . . 31
Validity and Reliability of the Instrument . . . . . . 33
Processing and Statistical Treatment of Data . . . . . 33
Data Gathering Procedure . . . . . . . . . . . . . . . 35
Chapter IV. Presentation, Analysis and
Interpretation of Data . . . . . . . . . . . . . . . . 37
Chapter V. Summary of Findings, Conclusions and
Recommendations . . . . . . . . . . . . . . . . . . . 60
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List of Figure and Tables
Page
Figure1. Schematic Diagram Illustrating
the Conceptual Framework of the Study . . . . . . . . 8
Table 1. Profile of the Respondents in terms of Sex . . . . 37
Table 2. Profile of the Respondents in terms
of School Category . . . . . . . . . . . . . . . . . . 37
Table 3. Profile of the Respondents when grouped in
terms of Years of Service as of 2018 . . . . . . . . . 38
Table 4. Profile of the Respondents when grouped
according to their Allocation of School MOOE. . . . . 38
Table 5. Profile of the Respondents when grouped
according to the Location of the School . . . . . . . 39
Table 6. Level of Priority of the School Heads in
Utilizing the MOOE Fund under different
type of expense . . . . . . . . . . . . . . . . . . . 40
Table 7. Extent of utilization of the school MOOE
according to different type of expense . . . . . . . . 44
Table 8. Correlation of Level of Priority and
Sex of Respondent . . . . . . . . . . . . . . . . . . 50
School Category . . . . . . . . . . . . . . . . . . . 51
Years of Service . . . . . . . . . . . . . . . . . . . 53
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Budget Allocation of School MOOE . . . . . . . . . . . 55
Location of the School . . . . . . . . . . . . . . . . 57
Table 13. Relationship in the Level of Priority of the
School Heads and Extent of Utilization of the School
MOOE in general . . . . . . . . . . . . . . . . . . . 58
References
Appendices
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CHAPTER I
INTRODUCTION
BACKGROUND OF THE STUDY
The Department of Education (DepEd) is the agency whose
main task is to manage and govern the basic education system
in the Philippines. As it continues to enhance its services
and programs to achieve its mission, DepEd in collaboration
with Department of Budget and Management, an order citing the
guidelines in the release, utilization, and liquidation of
Maintenance and Other Operating Expenses (MOOE) fund was
issued as DepEd Order No. 13, s. 2016, otherwise known as
“Implementing Guidelines on the Direct Release of the
Maintenance and Other Operating Expenses Allocation of Schools
Including Other Funds Managed by Schools. This aims to provide
direct assistance to public schools on the implementation of
school MOOE and to produce tangible results on school
improvement through proper and timely use of school resources.
The utilization of MOOE fund starts with the procurement
activities and ends with the submission of liquidation
reports. Procurement activities involve the canvassing and
purchasing of supplies using the prescribed forms to be
attached in the liquidation report. School heads are
responsible for the submission of this report to the
designated bookkeeper for checking and validation.

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NORTHERN NEGROS STATE COLLEGE OF SCIENCE & TECHNOLOGY 3
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The Division of Sagay City with a total number of fifty
(55) elementary schools, twenty (20) secondary schools and one
(1) senior high school (stand-alone), ensures to maximize the
utilization of MOOE fund of every school through consistent
monitoring, validation, and technical assistance provided by
field bookkeepers. However, it has been observed that there
are still school heads that had problems in the budgeting of
their MOOE fund resulting to re-alignment and in the reporting
of MOOE liquidation in which resulted to a missed deadline of
submission that leads to delay in the processing of their
budget for the following month. Difficulties in the
procurement activities such as the conduct of quotation to
possible suppliers and preparation of necessary procurement
forms are also evident.
Based on the presented scenarios above, the researcher
being one of the bookkeepers in the division initiated to
conduct a study on the practices of school heads in the
utilization of MOOE fund in the said division. Also, the
researcher wants to find out the different approaches of the
school heads in carrying out the activities involve in the
utilization of MOOE fund, issues on transparency, and
accountability of the school head and recommend intervention
that may in one way or another will be helpful to them.

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Statement of the Problem
The main purpose of this study is to determine the
practices of school heads in the utilization of MOOE fund.
Specifically, the study sought answers to the following
questions:
1. What is the profile of the respondents in terms of:
1.1 Sex
1.2 School category
1.2.1 Small category
1.2.2 Medium category
1.2.3 Large category
1.2.4 Mega category
1.3 Number of years in the service as school head
1.4 Allocation of school MOOE for school year 2018
1.5 Location of school managed
1.5.1 Island schools
1.5.2 Upland schools
1.5.3 Lowland schools
2. What is the level of priority of the school heads when
utilizing the MOOE fund in terms of:
2.1 Office Supplies Expense
2.2 Repairs and Maintenance Expense
2.3 Utilities Expense
2.4 Printing and Publication Expense

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2.5 Seminars and Trainings Expense
2.6 Representation Expense
2.7 Labor and Wages
3. What is the extent of utilization of the school MOOE in
terms of:
3.1 Office Supplies Expense
3.2 Repairs and Maintenance Expense
3.3 Utilities Expense
3.4 Printing and Publication Expense
3.5 Seminars and Trainings Expense
3.6 Representation Expense
3.7 Labor and Wages
4. What are the approaches used by the school heads when
preparing the liquidation reports related to MOOE fund?
5. What are the challenges the school heads faced in the
utilization of MOOE fund in terms of procurement
activities?
6. Is the level of priority of school heads when utilizing
the MOOE fund dependent upon their profile?
7. Is there a significant relationship in the level of
priority of school heads in utilizing the MOOE fund and
extent of utilization of school MOOE in general?

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Statement of the Hypothesis
1. The level of priority of school heads in utilizing the
MOOE fund is not dependent upon their profile.
2. There is no significant relationship in the level of
priority of school in the utilization of MOOE fund and
extent of utilization of school MOOE fund in general.
Theoretical Framework of the Study
This study is anchored to the Organization Systems
Theory by Knight. As stated by Knight, in his
Organization Systems Theory model for school financial
management, he described school as a system composed of
interrelated elements necessary for the success operation
of the school. In this situation, the elements needed to
achieve the objectives of the school are the school
administration, teachers, parents, students, and all
other resources or stakeholders. Just as pointed out by
Knight, these elements are interdependent. Among these,
school finance is one of the major interactive elements
within a school. Financial resource is an important key
input in school system since it provides the means of
running all the affairs and operations of an institution
or organization and acquire all the resources needed to
achieve institutional objectives.

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Furthermore, the legal bases of this paper are presented
on the Department of Budget and Management (DBM) and DepEd
Joint Circular No. 2004-1 dated January 01, 2004 entitled
Guidelines on the Direct Release of Funds to DepEd - Regional
Offices and Implementing Units, Section 10 of Republic Act No.
9155 (Governance of Basic Education Act of 2001) which
provides that the appropriations intended for the regional and
field offices (elementary/secondary schools and schools
division offices) are to be allocated directly and released
immediately by the DBM to the said offices and DepEd Order No.
13 s.2016 entitled Implementing Guidelines on the Direct
Release of Maintenance and Other Operating Expenses
Allocations of Schools.
Conceptual Framework of the Study
The concept states a clear direction to attain the
objectives of the study which is to present the practices of
school heads in the utilization of MOOE fund. The completion
of this study will raise the awareness of the school heads on
the importance of their role in the management of funds in
public schools of which they should exhibit effective and
acceptable budgeting practices, accomplish the necessary
reports correctly and completely, and know what to prioritize
in order to realize the objectives of the school.

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To support the aim of the Department of Education as
indicated in the DepEd Order No. 13 s.2016 (Implementing
Guidelines on the Direct Release of Maintenance and Other
Operating Expenses Allocations of Schools) which are
i)to provide guidance to all public schools on the derivation,
release, and utilization of school MOOE; ii) to ensure timely
and optimal use of school resources, and iii) to institute
mechanism for transparency and accountability, the researcher
initiated to present the practices of the school heads out of
their experiences in the utilization of school budget. Figure
1 on the next page presents the conceptual framework of this
study.
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INPUT PROCESS OUTPUT OUTCOME
Determine All planned

the priority projects,
expense of program, and
each school activities
heads in funded by
utilizing MOOE are
the MOOE implemented
under
different No re-
factors alignment of Effective
fund utilization of
Determine MOOE fund
Practices the extent On time
of school of submission
heads in utilization Efficient
of use of
the of school liquidation
Utilization MOOE government
reports with fund
of MOOE complete
fund Determine attachments
the
challenges/a Promote
pproaches of transparency
the and
schoolheads accountabili
ty in the
Gather use of MOOE
feedbacks fund
from
teachers and
bookkeepers
Figure 1. Schematic Diagram Illustrating the Conceptual

Framework of the Study
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Significance of the Study

This study is deemed beneficial to the following:
DepEd – Division of Sagay City. The purpose of this study is
to present the approaches and challenges of the school heads
under the Division of Sagay City in terms of utilizing the
MOOE fund of which if given attention and provided necessary
actions may improve the performance of the school heads in
managing the school’s financial resources.
School Heads. The results of this study may give opportunities
to the school heads to develop their existing practices and
approaches for a more efficient use of school fund and the
intervention/s provided may address the challenges and
preventive factors that affect the utilization of MOOE fund.
Bookkeepers. This study aims to present the different
practices of school heads in utilizing their school MOOE of
which the bookkeepers can get an idea or an answer to why
there are some school heads who were having difficulty in
making their liquidation reports so they can make necessary
adjustments and technical assistance.
Future Researchers. This study will serve as the foundation
for further research but in a wider scope which might include
variables not present in this study.

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Scope and Limitation of the Study
This study is focused on the practices and experiences
of the school heads with regards to the utilization of MOOE
fund for the year 2018.
The respondents were all of the school heads both from
elementary and secondary schools, district bookkeepers and
selected teachers under the Division of Sagay City.
The validity and reliability of the gathered data using
the research instrument depends on the honesty of the
respondents in answering the instrument, the MOOE utilization
reports of the bookkeepers and also based on the observation
of the researcher.
Definition of Terms
The following terms are arranged based on their
relative importance to the specific objectives of the study
and are defined conceptually and operationally for a better
understanding.
Maintenance and Other Operating Expenses (MOOE). This refers
to the national fund provided monthly by the government
through the Department of Budget and Management for the
elementary and some secondary schools under the Department of
Education to cover some of the schools’ operating expenses.
Operationally, it is defined as the same fund downloaded
through the division office directly to the school head’s bank

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account and serves as cash advance to be liquidated at the end
of every month.
Utilization of MOOE fund. Conceptually refers to the proper
expenditure of the monthly MOOE fund as reflected in the
guidelines set by DepEd.
In this study it refers to how school heads manage the
fund for the provision of supplies, seminars and training,
payment of utilities, repair and maintenance, labor and wages
and representation expense. Also, it includes the activities
related to MOOE such as procurement and preparation of
liquidation reports.
Annual Procurement Plan (APP). It is defined as the requisite
document that the agency must prepare to reflect the necessary
information on the entire procurement activities for goods and
services and infrastructure to be procured that it plans to
undertake within the calendar year.
Operationally, it is a document required by the
division planning office and as one of the basis of the school
in carrying out the activities funded by MOOE and other source
of funds.
Annual Implementation Plan (AIP). This term describes how the
key improvement strategies in the school strategic plan, and
other significant projects, will be put into operation during
the year and how they will be monitored. It assists schools to

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plan and communicate their work for the coming year and how
this will lead to achieving their identified goals and targets
ensure efficient and effective allocation of resources to
complete the work and monitor progress and success.
(https://mckinnon-primary.vic.edu.au, 2018) The same
definition is used in the study.
School Improvement Plan (SIP). Conceptually defined as a
roadmap that lays down the school’s specific solutions to
corresponding identified Priority Improvement Areas (PIAs)
covering a period of three years. It aims to improve the three
key result areas in basic education: access, quality, and
governance. (DepEd Order No.44s.2015)
Operationally, it is the basis for the school’s Annual
Implementation Plan.
Office Supplies Expense. Conceptually, it defines the amount
of administrative supplies charged to expense in a reporting
period.
Operationally, it is defined as the amount of supplies
purchased using the MOOE fund such as learning materials and
supplies need in the office of the school head.
Repairs and Maintenance Expense. Conceptually, defined as the
cost incurred to ensure that an asset continues to operate.
This may involve bringing performance levels up to their

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original level from when an asset was originally acquired, or
merely maintaining the current performance level of an asset.
In this study, it refers to the amount charged to
expenses when purchasing raw materials used for the minor
repair of physical facilities of the schools including the
hauling and labor.
Utilities Expense. It is conceptually defined as the cost
consumed in a reporting period related to electricity, water,
telephone, and internet services.
In this study, it refers to the payment of utilities
consumed by the school every month except for the electricity
as the six months’ consumption is shouldered by the local
school board fund.
Printing and Publication Expense. It is conceptually defined
as the cost of printing forms, papers, publications, etc. by
an outside vendor.
Operationally, it refers to the amount spent from the
MOOE fund that is used for the reproduction of learning
materials, printing of tarpaulin, and other publications other
than textbooks.
Seminars and Trainings Expense. This term is often associated
to development expense for which the cost incurred is used for
the enhancement of employee skills.

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Operationally, this covers the amount charged for the
expenses incurred in the conduct of seminars and trainings
such as registration fees and travel expenses.
Representation Expense. This is conceptually defined as those
expenditures whose character and primary purpose is for
representational or entertainment related activities,
including receptions or banquets.
In this study, this term refers to the expenses related
to meals and snacks of the students and/or teachers during
contest and travel seminars/workshops.
Labor and Wages. It is the amount charged to expense for the
cost paid to people for a job done.
Operationally, this refers to the payment made to the
contractual/job order employee of the school such as office
clerk, utility man, or security guard.
Liquidation Report. This refers to a document prepared by an
authorized person such as an accountant to reflect all the
expenses incurred by an entity as part of the financial
statement reporting.
In this study, the term refers to a document used to
liquidate the cash advances of the school head for the
expenses incurred using the school MOOE fund and shall be
supported by the necessary documents.

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Procurement. This involves a series of activities and
processes that are necessary for an organization to acquire
necessary products or services from the best suppliers at the
best price. (Fornier, 2015).
In the study, it refers to the canvassing and
purchasing of supplies needed in a particular project
reflected in the AIP/APP of the school using the prescribed
forms.
School Head. This refers to a person in charge of the
management of the school commonly known as principal, head
teacher or teacher in-charge.
In the study, this refers to the person who has the
authority and accountability in utilizing the school MOOE fund
and approves disbursement requests in relation to the use of
such fund.
Island school. In this study, this refers to schools which are
located at coastal areas and is accessible by motor boats.
Upland school. Operationally, this refers to schools which are
located at far flung areas like in the mountains and hard to
reach by vehicles.
Lowland school. This refers to schools that are located within
the city and are easily accessible by land vehicles.
Bookkeeper. A bookkeeper is someone who prepares accounts and
documents daily financial transactions. Financial transactions

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include posting information to accounting journals and ledgers
or accounting software from such source documents as invoices
to customers, cash receipts, and supplier invoices.
Operationally, this term refers to the person assigned
in the district to provide technical assistance to school
heads regarding MOOE. At the same time, monitor and validate
the projects funded by MOOE out of the submitted liquidation
report by the school head every month.

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CHAPTER II
REVIEW OF RELATED LITERATURE AND STUDIES
Usman (2016) cited that financial management is an
integral part of the responsibility as an education manager
because, without good financial management practices, schools
would find it difficult to achieve their goals. Financial
management in schools covers such areas as the procurement of
funds, their allocation, monitoring their use in the interest
of accountability, and producing financial reports for the
relevant stakeholders. Effective financial management ensures
that all financial regulations and procedures are complied
with, all financial transactions are recorded accurately,
adequate controls are in place to ensure that expenditures do
not exceed income, and only authorized expenditures are
incurred.
Governance of Basic Education Act of 2001 or the
Republic Act No. 9155, stated in its Chapter 1 Section No. 7,
Letter E, Paragraph 3 that the school head, who may be
assisted by an assistant school head, shall be both an
instructional leader and administrative manager. The school
head shall form a team with the school teachers/learning
facilitators for delivery of quality educational programs,
projects and services. Consistent with the national
educational policies, plans and standards, the school heads

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shall have authority, accountability, and responsibility for
the following:
1) Setting the mission, vision, goals and objectives of the
school;
2) Creating an environment within the school that is
conducive to teaching and learning;
3) Implementing the school curriculum and being accountable
for higher learning outcomes;
4) Developing the school education program and school
improvement plan;
5) Offering educational programs, projects and services
which provide equitable opportunities for all learners in
the community;
6) Introducing new and innovative modes of instruction to
achieve higher learning outcomes;
7) Administering and managing all personnel, physical and
fiscal resources of the school;
8) Recommending the staffing complement of the school based
on its needs;
9) Encouraging staff development;
10) Establishing school and community networks and
encouraging the active participation of teachers,
organizations, non-academic personnel of public schools,
and parents-teachers-community associations;

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11) Accepting donations, gifts, bequests and grants for the
purpose of upgrading teachers’/learning facilitators’
competencies, improving and expanding school facilities,
and providing instructional materials and equipment. Such
donations or grants must be reported to the appropriate
district supervisors and division superintendents; and
12)Performing such other functions as may be assigned by
proper authorities. (www.officialgazette.gov.ph)
This implies that school heads play a vital role in
making the whole operation of the school run smoothly. They
are responsible in providing leadership in the improvement and
implementation of educational programs, activities and
projects in the school.
In a study published under Journal and Education Practice
entitled “Principals’ Gender and Management Effectiveness in
Secondary Schools: Case of Mtito Andei Division, Kenya” stated
that educational leadership has a critical role in the
transformation of society, and for change to happen, effective
leaders are key. Along with the widespread belief that the
quality of leadership makes a significant difference to school
and student outcomes, there is also increasing recognition
that effective school leaders and managers have to be
developed if they are to provide the best possible education
for their learners. Throughout history, many have come to

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believe that leadership is a traditionally masculine activity.
(Matheri et.al,2015)
To assess if there is a relationship between the gender
of the principal or school head and its effectivess in
management of financial resources of the school, the
researchers from South Eastern Kenya University conducted a
study that shows a result of which majority of the female and
male principals rated themselves as highly effective in
financial resource management. Majority of female headed
teachers which composed of 87.5% and 83.3% of male headed
teachers indicated that their principals were highly effective
in their practices towards financial resources management.
Thus, accepting their hypothesis that there is no significant
relationship between the principal’s gender and effectivess in
financial resources management with a probability values of
p<0.05. (Matheri et.al,2015)
This implies that both male and female school head has
their own strategies in the management of school financial
resources for which they could be effective.
Providing schools with direct funding to meet their
operational needs is the cornerstone of the government’s
efforts to strengthen school-based management in the
Philippines. Over the past five years, funds that the
government has provided directly to schools to support their

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maintenance and other operating expenses (MOOE) have increased
by 45 percent in real terms, demonstrating the government’s
commitment both to increasing operational funding and to
providing schools with the funding that they need to implement
their own improvement plans. (World Bank Group & Australian
Aid, 2016)
Every start of the year, principals craft their budget
for MOOE and incorporate this in their school operating
budgets (SOB), annual improvement plan (AIP), and annual
procurement plan (APP). These yearly budget are based on their
three-year school improvement plan (SIP).Hence, concerted
efforts of school principal and his management team are
encouraged to make sure that the school funds are managed
effectively.
A refined formula for setting the budget for MOOE
allocation for schools was adopted with the agreement coming
from both agencies involved namely the Department of Education
and Department of Budget Management considering the student
enrollment or population, number of teachers and number of
classroooms as factors in the computation of MOOE.
The school maintenance and other operating expenses
(MOOE) fund is used to cover some of the school’s expenses to
continue its daily operations such as office and school
supplies, repairs and maintenance, payment for utilities,

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seminars and trainings, representation expenses, publication
and reproduction of learning materials, and labor and wages.
As highlighted in DepEd Order No. 13, s. 2016 (DO 13), the
MOOE annually allocated to public elementary and secondary
schools must be utilized to:
1) 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;
2) Support expenses for school-based training and activities
selected or designed to improve learning outcomes, such
as but not limited to, Learning Action Cells (LAC) and
Continuous Improvement (CI) sessions;
3) Support special curricular programs (e.g. advocacy,
assessment, capacity building, learning environment,
learner development, and research);
4) Finance expenses pertaining to graduation rites, moving
or closing ceremonies and recognition activities;
5) Procure school supplies and other consumables for
teachers and students deemed necessary in the conduct of
classes;
6) Fund minor repairs of facilities, building and grounds
maintenance, and upkeep of school;

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7) Fund rental and minor repairs of tools and equipment
deemed necessary for the conduct of teaching and learning
activities;
8) Pay for wages of full-time janitorial,
transportation/mobility, and security services;
9) Pay for school utilities (electricity and water) and
communication (telephone and Internet connectivity)
expenses;
10)Pay for reproduction of teacher-made activity sheets or
exercises downloaded from the Learning Resource Management
and Development System (LDRMS);
11)Procure small capital expenditure items worth P15,000 and
below, as provided in the new Government Accounting Manual
issued by the Commission on Audit (COA) and subject to
separate guidelines to be issued by DepEd.
12)In no case shall the school MOOE be used for the
procurement of school furniture (such as seats, and
teacher’s tables and chairs), textbooks, and other
instructional materials, even if these expenditures are
contained in the SIP. In this regard, instructional
materials include publications, periodicals, and review
materials.
According to the Philippines Public Expenditure Tracking
Survey and Quantitative Service Delivery Survey (PETS-QSDS)

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the integration of the new formula namely the Boncodin formula
increases the allocation of MOOE fund by over 50 percent
between 2011 and 2015. The increase in MOOE fund comes
together with the government’s classroom construction program
and its massive teacher hiring program which are part of the
aim of the government to improve the conditions in public
schools and upgrade the quality of education in the
Philippines.
This entails that the population of the school which
refers to the student enrollment and number of teachers
affects the allocation of MOOE to public elementary and
secondary school overtime.
Managing school funds entails a level of efficiency,
accuracy, and most especially operational transparency. With
these, schools are better able to plan their budgets, monitor
& control their daily expenses, and run projections of
upcoming school years as well as ensure accountability. Thus,
the utilization of MOOE fund needs a dynamic management which
can be challenging on school heads. Considering that managing
of MOOE fund is not the only thing they attend to, they are
experiencing difficulty in spending their entire MOOE
allocation because they have insufficient capacity and time to
meet their reporting and procurement requirements. They have

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difficulties looking for suppliers and canvassing of items or
supplies.
Smaller elementary schools and those in rural areas are
more likely to struggle to spend their MOOE resources. In the
2014 school year, principals reported spending six to eight
hours a week on administrating MOOE funds, including procuring
goods and services and preparing liquidation reports. It is
possible that a key factor that determines the time needed to
process MOOE funds is related to the location of the school.
For example, for schools far away from division offices and
markets, it takes more time to collect their MOOE checks and
to find suppliers. However, the study team’s analysis shows
that this is not the case nor is it related to whether schools
are located in rural or urban areas. The team’s findings
suggest that the bulk of the time that school principals spend
on managing MOOE funds goes on activities that are common to
all schools such as reporting and canvassing. (World Bank
Group & Australian Aid, 2016)
The difficulties that school heads experience in managing
MOOE funds can result in significant delays in their
submission of liquidation reports. Lack of necessary
supporting documents,invalid receipts to support the purchased
items and misrepresenting of data are some of the common
reasons of delayed submission of school heads. As a result,

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these delays are a leading cause of their own delays in
downloading of MOOE fund to their respective schools. In fact,
according to the Worldbank Organization-PH, of the 37 percent
of division officials who reported delays in downloading MOOE
funds to elementary schools in 2014 and the 31 percent who
reported delays in transferring MOOE funds to non-IU high
schools, over half of them cited late liquidation reports as
the reason, while more than a third (for elementary schools)
and a quarter (for high schools) mentioned problems with
previous liquidation reports.
Ochada and Gempes (2018) states in their study entitled
“The Realities of MOOE Allocation : Unheard Voices of Public
School Teachers” that for the job of the principal to be
effective, he/she needs finance to run the affairs of the
school. In this respect, the capacity of the principal to
manage the school finances is imperative to achieve
educational goals and objectives. This means that school‘s
financial management of the school head should be enhanced to
enable the school to achieve effective education.

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CHAPTER III
RESEARCH METHODOLOGY
Research Design
This study is a descriptive research which attempts to
describe, explain and interpret conditions of the present.
Descriptive research is used to obtain information concerning
the current status of the phenomena to describe "what exists"
with respect to variables or conditions in a situation. The
methods involved range from the survey which describes the
status quo, the correlation study which investigates the
relationship between variables, to developmental studies which
seek to determine changes over time. It is concerned with
conditions, practices, structures, differences or
relationships that exist, opinions held, processes that are
going on or trends that are evident. (www.researchgate.net,
2014)
Descriptive research used quantitative and qualitative
methods which are both applied in this study. A quantitative
study may identify research areas that require the application
of qualitative methods to provide an in-depth understanding of
the phenomenon at hand or when the use of quantitative methods
is insufficient to answer questions that relate to human
behavior such as feelings, values, and beliefs. Quantitative
methods are those research methods that use numbers as its

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basis for making generalizations about a phenomenon. These
numbers originate from objective scales of measurement of the
units of analysis called variables. (Regoniel, 2015)
Quantitative data will be obtained, presented, and
analyzed according to the specific purpose of this study using
the modified survey questionnaire. An appropriate statistical
tool will then be used to measure and analyze the data
gathered in order to determine if there is significant
difference between variables presented and to derive results
needed in the study.
A qualitative research approach views human thought and
behavior in a social context and covers a wide range of
phenomena in order to understand and appreciate them
thoroughly. Human behaviors, which include interaction,
thought, reasoning, composition, and norms, are studied
holistically due to in-depth examination of phenomena. The
close relationship that exists between the researcher and the
participants in this approach makes it easy for the
participant to contribute to shaping the research. (Daniel,
2016)
In this study, the qualitative data will be collected
through interview methods such as face to face, telephone or
social media platforms. The interview will be conducted
following a guide questionnaire modified by the researcher to

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go along with the purpose of this study. The survey
questionnaire and qualitative questions are found in Appendix
A. The researcher will personally conduct the survey and
interview to ask the respondents in order to obtain data about
the practices of school heads in the use of MOOE fund and to
answer the specific objectives of this study.
The feedback of the respondents will be given
importance and will be kept confidential by the researcher in
the whole duration of the study.
Locale of the Study
The study was conducted at schools in the Division of
Sagay City. Its main office building is located at Quezon St.,
Brgy. Poblacion 1, Sagay City, Negros Occidental. The Division
of Sagay City was once a part of the Division of Negros
Occidental. The conversion of the Municipality of Sagay into a
component city known as the City of Sagay pursuant to RA 8192
in 1997 paved the way for its establishment and separation
from the mother division. Through the efforts of Mrs. Mildred

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L. Garay, then Assistant Schools Division Superintendent
through the recommendation of Mrs. Teresita G. Dayot, then
Schools Division Superintendent of the Division of Negros
Occidental, the creation of twelve (12) positions for the new
division was approved and signed in October 1997 by Assistant
Secretary and Officer-in-Charge Josefina B. Nisperos of the
Department of Budget and Management. Mrs. Marsette D.
Sabbaluca, CESO VI, ASDS of the Division of Silay City is the
new SDS of the division replacing Dr. Evelyn A. de Juan who
retired from the service last May, 2015. (www.depedsagay.com)
The division was classified as a medium size division
upon the approval of the Rationalization Program of the
department in 2015. The implementation of the Senior High
School Program in 2016 brought the total personnel complement
to 1,527 from the initial staffing of 658 in 1997. It has a
total of fifty-five (55) elementary schools, twenty (20)
secondary schools and one (1) senior high school – stand alone
which were divided into ten (10) districts. Each district has
two (2) administrative assistants who were designated as
Senior and Junior Bookkeepers. They are responsible for the
consolidation, monitoring, and validation of liquidation
reports submitted by the school heads every month.
Respondents of the Study

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The respondents of the study are the seventy-one (71)
school heads both from elementary and secondary schools under
the Division of Sagay City who answered the survey
questionnaire and qualitative questions through interview and
the secondary data were taken from the reports of the
bookkeepers and selected teacher’s feedback.
Qualitative methods allow the researcher to study
selected subject matters in depth and detail as well as values
openness and flexibility.
Research Instrument
The research instrument used in this study is a survey
questionnaire retrieved from the study entitled “The
Implementation of School Maintenance and Other Operating Expenses
(MOOE) in Eastern Zone Division of Agusan del Norte: Model of A
Training Program and being modified by the researcher to
conform with the purpose of the study. The questionnaire has
two parts: Part I. Profile of the respondents and Part II-A.
Level of priority of the school heads in utilizing the MOOE
fund in terms of type of expenses and Part II-B. Extent of
utilization of the school MOOE under different expense. The
first part of the survey questionnaire shows the personal
variables of the respondent namely sex, school category in
term of population, number of years in service as school head,
budget allocation of school MOOE fund for the year 2018, and
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location of the school managed while the second part-A
illustrates the level of priority of the school heads in the
utilization of MOOE fund in terms of expense such as Office
Supplies Expense, Repairs and Maintenance Expense, Utilities
Expense, Printing and Publication Expense, Seminars and
Trainings Expense, Representation Expense and Labor and Wages.
This part of the questionnaire is scored using the Likert-
scale as presented below:
5 - Highest priority
4 - High priority
3 - Medium priority
2 - Low priority
1 - Not a priority
Part II-B of the questionnaire will determine the extent of
utilization of the school MOOE in terms of specified type of
expenses and also scored using the Likert Scale method.
Another instrument that was used by the researcher was
the interview questionnaire which was conducted either through
face to face interview, telephone, or in social media
platform. The interview part was administered to obtain
further data to answer the specific objectives of the study
through the use of open-ended questions and to validate the
information which were collected through the secondary data.

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Thematic analysis was then used to interpret the data gathered
as open-ended questions do not need statistical tool.
Validity and Reliability of the Instruments
Validity is the extent to which a research instrument
measures what it is supposed to measure while reliability
addresses the overall consistency of a research study.
Instruments must be both valid and reliable if it is to be
depended upon as an accurate representation of a concept or
attribute.
The modified survey and interview questionnaire were
presented to experts for validation. They went over the
research instrument item by item and evaluate the
appropriateness and relevance of the questions to the study.
Recommendations and suggestions of the evaluators were given
importance by the researcher.
The reliability of the research instrument is tested
through the Cronbach Alpha test with a result of 0.779 which
indicates that the questionnaire is highly reliable.
Processing and Statistical Treatment of Data
The data gathered were properly recorded, analyzed and
presented according to the specific objectives of this study.
For problem no.1 which asks for the profile of the
respondents, the frequency count was used.

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For problem no. 2 which asks for the level of priority
of school heads in utilizing the MOOE fund in terms of type of
account expense, mean was used. The answers of the respondents
were interpreted using the following scaling system.
Mean Description
4.20 - 5.00 Highest priority
3.40 - 4.19 High priority
2.60 - 3.39 Medium priority
1.80 – 2.59 Low priority
1.00 – 1.79 Not a priority
For problem no.3 which asks for the extent of
utilization of the school MOOE in terms of specified type of
expense, mean was used. The answers of the respondents were
interpreted using the following scaling system.
Mean Description
4.20-5.00 Very Highly Utilized
3.40-4.19 Highly Utilized
2.60-3.39 Moderately Utilized
1.80-2.59 Fairly Utilized
1.00-1.79 Poorly Utilized
For problem no.4 which asks for the approaches used by
the school head in the preparation of MOOE fund liquidation
reports and problem no.5 which asks for the challenges
encountered by the school heads in the procurement activities
related to utilization of MOOE fund, the researcher used

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thematic analysis to fully gain insight and knowledge from all
the data gathered.
Thematic analysis can be used to make sense of
seemingly unrelated material. It can be used to analyze
qualitative information and to systematically gain knowledge
and empathy about a person, an interaction, a group, a
situation, an organization or a culture.
(http://designresearchtechniques.com)
For problem no.6, which determines whether or not the
level of priority of school heads in utilizing the MOOE fund
is dependent upon their profile, Chi-Square test was used.
For problem no.7, relationship which determines whether
there is a significant relationship in the level of priority
of school head in the utilization of MOOE fund and extent of
utilization of school MOOE in general, the Spearman Rho was
used.
Data Gathering Procedures
After securing permission from designated authorities
to conduct the study, the researcher produced sufficient
copies of the questionnaires and conducted the interview using
the guide questions. Also, the researcher presented the
purpose and significance of the study to the research
participants whose response will be kept confidential.

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The interviews either through face to face, telephone
or social media platform were personally conducted by the
researcher.
On the other hand, the quantitative responses were
computed using the Statistical Package for Social Sciences
(SPSS) analytical tool. The data were examined, presented and
interpreted according to the specific problems stated at the
beginning of this study.

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CHAPTER IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
All of the data gathered by the researcher is
presented, analyzed, and interpreted in this chapter to
determine the practices of the school heads in the utilization
of MOOE fund and to address the specific problems of this
study. The data obtained are presented in the following order.
Tables 1 to 5 present the profile of the respondents under
different variables.
Table 1. Profile of the Respondents in terms of Sex
Sex Frequency Percentage

Male 36 50.7
Female 35 49.3
Total 71 100.0
Table 1 show the total number of school heads in the
Division of Sagay City is 71. Thirty-six or 50.7 percent are
male and thirty-five or 49.3 percent are female. These
findings indicate that majority of the school heads in Sagay
City are male.
Table 2.Profile of the Respondents in terms of School Category
School Category Frequency Percentage

Small 32 45.1
Medium 22 31.0
Large 16 22.5
Mega 1 1.4
Total 71 100.0
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Table 2 shows the different categories of school managed
by the respondents of which the majority of school heads in
the Division of Sagay City administer small schools with a
frequency of thirty-two or 45.1 percent. This is followed by
medium sized schools with twenty-two or 31 percent, large
category with sixteen schools or 22.5 percent and mega school
category of 1 or equivalent to 1.4 percent of the total.
Table 3. Profile of the Respondents when grouped in terms of

Years of Service as of 2018
Years of service Frequency Percentage

less than 5 years 1 1.4
5 – 7 years 6 8.5
8 - 10 years 39 54.9
more than 10 years 25 35.2
Total 71 100.0
Table 3 presents the years of service of the respondents
as school heads as of 2018. It shows that one school head or
1.4 percent has been in the service for less than five years.
Six or 8.5 percent serves as school head for 5 to 7 years,
twenty-five or 35.2 percent serves more than 10 years, and 39
school heads out of 71 has been in the service for more than
10 years which is equivalent to 54.9 percent of the total
population. These findings indicate that more than half of the
respondents have handled and managed the MOOE fund as school
heads for a long period of time.

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Table 4. Profile of the Respondents when grouped according to

their Allocation of School MOOE for 2018
Allocation of School MOOE Frequency Percentage

Php100,000 – Php200,000 3 4.2
Php200,001 – Php300,000 24 33.8
Php300,001 – Php400,000 13 18.3
Php400,001 – Php500,000 8 11.3
more than Php500,000 23 32.4
Total 71 100.0
The research findings presented in Table 4 indicate that
majority of the respondents received an amount ranging from
Php200,001 to Php300,000 as their school MOOE fund for the
year 2018 represented by a count of 24 or 33.8 percent. Three
school heads or 4.2 percent received an allocated budget of
Php100,000 to Php200,000, thirteen or 18.3 percent of the
respondents has a budget that ranges from Php300,000 to
Php400,000, eight or 11.3 percent has Php400,000 to Php500,000
budget allocation for the year and the remaining twenty-three
school heads with a percentage of 32.4 percent receives an
annual MOOE budget of more than Php500,000.
Table 5. Profile of the Respondents when grouped according to

the Location of the School
Location Of The School Frequency Percentage
Island school 8 11.3
Upland school 16 22.5
Lowland school 47 66.2
Total 71 100.0
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Table 5 presents the different location of the schools
managed by the respondents of which eight schools or 11.3
percent is grouped as island schools, sixteen or 22.5 percent
are in the upland areas while the remaining forty-seven or
66.2 percent is composed of the lowland schools. These results
show that majority of the schools in the Division of Sagay
City are located in the lowland areas which are easily
accessible by land vehicles.
As this study aims to present the practices of school
heads in utilizing the MOOE fund, the researcher determines
the level of priority of the school heads when allocating the
budget to various expenses identified in the guidelines on the
utilization of school fund which is presented in Table 6 below.
Table 6. Level of Priority of the School Heads in Utilizing

the MOOE Fund under different type of expense
Standard
Type of Expense Mean Description
Deviation
Highest
Office Supplies .45347 4.2254
priority
Repairs and High priority
.47598 4.1268
Maintenance
Utilities .69346 3.5352 High priority
Printing and
.51262 3.2254 Medium priority
Publication
Seminars and
.52694 4.2535 Highest priority
Trainings
Representation .50590 2.7324 Medium priority
Labor and Wages .96935 2.9437 Medium priority
Total .29221 3.5775 High priority

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Table 6 shows the level of priority of the school heads
in utilizing the MOOE fund in terms of Seminars and Trainings
and Office Supplies is highest priority. This is supported by
the mean percentage score of 4.2535 and 4.2254, respectively.
A survey conducted by the Scholastic Teacher & Principal
School Report shows that professional development of teachers
fall second in the top funding priorities with a percentage
value of 49%. This supports the findings that school heads
highly prioritize the professional growth of teachers through
sending them to trainings and workshops to improve their
teaching strategies. A DepEd order entitled “National Adoption
and Implementation of the Philippine Professional Standards
for Teachers (PPST)” was issued on August 11, 2017 for which
it shall be used as a basis for all learning and development
programs for teachers to ensure that teachers are properly
equipped to effectively implement the K to 12 Program. It can
also be used for the selection and promotion of teachers. All
performance appraisals for teachers shall be based on this set
of standards. (www.deped.gov.ph, 2017)
One of the learning and development programs is the in-
service training of teachers conducted twice a year. In-
service training is a school based seminar workshop regarding
the needs of all teachers in improving their teaching methods,
classroom management, professional development and knowledge

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and skills enhancement towards the improvement of student-
centered learning. This implies that school heads do not only
focus on student learning enhancement but also continuous
professional growth of the teachers.
A study about “Public School Teacher Spending on
Classroom Supplies” negates the finding of the present study
as it reported the percentage of public school teachers who
spend their own money on classroom supplies without
reimbursement and the amount of money spent by these teachers.
Using the National Teacher and Principal Survey, it shows that
a higher percentage of teachers of elementary grade levels
which is 95% spent their own money on classroom supplies than
teachers of secondary grades with 93%. (Spiegelman, 2018) This
denotes that although school head gives the highest priority
in office supplies, it is still insufficient for providing
learning materials to students. As a result, teachers
sacrificed their salary by spending their personal money on
the things that their classrooms need. This statement
justifies the feedbacks the researcher gathered during the
personal interview conducted with the some of the teachers in
the Division of Sagay City. According to them, although such
expenses are covered by the school MOOE fund, they had
experiences that they take money out of their pocket to
immediately address the needs of their students in terms of

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learning materials such as spencer cards, bond paper and
classroom supplies, and illustration displays.
The priority level for expenses on Repairs and
Maintenance and Utilities is high with a mean percentage score
of 4.1268 and 3.5352 respectively. With a slight difference
between the mean percentage scores of the two highest priority
levels mentioned above, the Repairs and Maintenance expense
can also be considered a top priority among school heads as it
affects the learning development of students.
This finding is supported by a study entitled “Addressing
Inadequate Investment in School Facility Maintenance”, Bello
and Loftness (2010) emphasized the importance of funding for
school improvement and concluded that school facilities where
both students and teachers struggle with such issues as noise,
poor indoor air quality, poor lighting and even physical
security concerns is unlikely to be conducive for learning and
teaching. They found out that the total deferred maintenance
of schools in the United States was estimated at $254.6
billion in 2008. With over 94,000 public elementary, middle
and high schools being attended by more than 50 million
students, there is a need to implement an effective method for
estimating the adequate amount of investment for facility
maintenance. The study also introduces a commensurate increase
in annual budgets to address maintenance backlog, as well as

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strategies for setting maintenance priorities. Establishing
appropriate annual maintenance budgets for school buildings,
including the resources necessary to address accumulated
maintenance backlog is critical for upgrading school
facilities to adequate conditions for ensuring the health and
performance of teachers and students.
School heads scored expenses in Printing and Publication,
Representation, and Labor and Wages a medium priority
supported by a mean percentage score of 3.2254, 2.7324 and
2.9437, respectively. The finding is supported by the
statement of the school heads interviewed that these expenses
are incurred occasionally and shortage in payment can be taken
from other source of fund like PTA fund or income generating
school canteen.
Table 7. Extent of utilization of the school MOOE according to

different type of expense
Standard
Type of Expense Mean Description
Deviation
Office Supplies .50351 4.4930 Very Highly Utilized
Repairs and 1.31651 4.5775 Very Highly Utilized

Maintenance
Utilities .85627 4.5775 Very Highly Utilized
Printing and 1.63771 4.5070 Very Highly Utilized

Publication
Seminars and .47809 4.0000 Highly Utilized
Trainings
Representation .95492 3.2113 Moderately Utilized
Labor and Wages .87739 3.6620 Highly Utilized

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Table 7 shows the extent of utilization of the school
MOOE according to different type of expenses.
Expenses in terms of Office Supplies, Repairs and
Maintenance, Utilities, and Printing and Publication is very
highly utilized supported by means of 4.4930, 4.5775, 4.5775
and 4.5070, respectively. With a little difference in the mean
scores of the three expenses it implies that the allocated
MOOE budget of schools is mostly spent on these expenses.
Printing and publication includes reproduction of
handouts and test materials which is very highly utilized as
conceded by school heads especially those located in upland
and island schools where they cannot maximize the use of their
computer and printer because of insufficient supply of
electricity. Therefore, MOOE fund was utilized to provide the
needs of the learners and to give importance to learning
materials. Utilizing the MOOE fund for the provision of
learning materials is as important as the providing conducive
learning environment and facility to learners that would
positively affect their performance. A study supports this
finding which states that the relationship between facilities
and student achievements was also found to be significant
wherein student achievement, attendance, discipline,
completion rate, and teacher turnover rate are high in
relation to improved school facilities. (McGowen, 2007)

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In relation to having improved school facilities and as
DepEd intensifies the use Information, Communication and
Technology (ICT) in effective delivery of teaching and
learning, the existence of electricity and water supply and
internet connection is important. School heads used adequate
budget from the MOOE to cover the payment for this expense.
Seminars and Trainings with a mean of 4.0000 and Labor
and Wages expense with a mean of 3.6620, the extent of
utilization is high while the Representation expense is
moderate supported by a mean of 3.2113. These results indicate
that among these expenses the extent of utilization is almost
even. To support the findings, the bookkeepers who were
interviewed verified that these are the common expenses which
are subject for realignment of MOOE fund. It is because some
school heads failed to include anticipated training/workshops
in the crafting of AIP as well as maintenance of the school
equipment which needs labor fees and unexpected guests or
school visitations.
Syntheses to the Qualitative Questions
A line by line analysis was used to present the emerging
themes in the answers of the respondents. The syntheses of the
answers to the qualitative questions are presented below which
aims to provide information regarding the observation and
reactions gathered from the respondents about the approaches

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used by the school heads related to the preparation of MOOE
liquidation reports and challenges faced by them in the
procurement activities related to the utilization of MOOE
fund.
1. During the preparation of MOOE liquidation reports,
school heads make sure that all procured items has a
valid proof of payment such as an official receipt or
cash sales invoice attached with corresponding
procurement forms. For items purchased amounting to
P300.00 and below as well as services availed through
entities or laborer not issuing official receipts, school
heads secure a reimbursement expense receipt,
acknowledgement receipt or a certification signed by the
payee or supplier as compliance to the guidelines in the
government accounting manual. According to school heads,
this process demands a lot of their time. However a study
nullifies this claim as the findings suggest that the
bulk of the time that school principals spend on managing
MOOE funds goes on activities that are common to all
schools such as reporting and canvassing. (World Bank
Group & Australian Aid, 2016)
2. School heads experience in managing MOOE funds can result
in significant delays in their submission of liquidation
reports as well as some misreporting of data because they

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tend not to ask for help from their teachers in preparing
the necessary attachments. Bookkeepers can justify the
delay in the submission of liquidation reports as
reflected in their records. With this, it would cause
delay in the part of the division office to download
their MOOE for the next month as schools are not allowed
to receive their next MOOE transfer unless they submit a
complete and correct liquidation report on how they spent
the previous transfer.
3. The school property custodian as mandated by the school
head keeps a record of supplies and materials purchased
using the MOOE fund for inspection. An example is the
distribution list form which keeps track of the supplies
received by the teachers and will serve as a mode of
verification if the fund is utilized properly.
4. Some school heads let teachers sign a blank document for
liquidation attachments in order to expedite the
processing of the liquidation.
5. Once the liquidation reports have been checked and
validated, school heads post it in the school
transparency board as mandated by the Republic Act 9485
or the Anti-Red Tape Act (2007). This aims to strengthen
transparency of how funds are being utilized and
accountability of the school head. However, according to

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the bookkeepers interviewed, school’s compliance to this
regulation is very low. Most postings in the transparency
board are not updated and some has no posting at all. As
of 2014, less than two-thirds of schools had a
transparency board containing information on MOOE
expenditures. (World Bank Group & Australian Aid, 2016).
This lack of information results to lack of knowledge
among teachers and stakeholders about rules governing the
MOOE funds and makes it difficult for them to assess
whether the funds are being utilized appropriately.
6. School heads has insufficient time looking for suppliers
and canvassing because they have other tasks and reports
required of them by the division office which needs to be
accomplished.
7. Less involvement of the school bids and awards committee
in the procurement activities.
8. Some school heads fail to execute the submitted and
approved AIP/APP for the year 2018. According to the
school heads interviewed, this is because of the
unexpected changes in the prices of supplies and
materials, unanticipated repairs and maintenance of
school facilities and trainings that might affect the
budget taken from the school MOOE.

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Tables 8 to 12 show the results to rationalize the
hypothesis that the level of priority of school heads when
utilizing the MOOE fund is not dependent upon their profile.
Table 8. Correlation of Level of Priority and Sex of Respondents
Variables Correlated Chi-Square p. Interpretation
Level of Priority and 8.886a .632 Not Dependent

Sex of Respondents
This finding is supported by a study entitled
“Principals’ Gender and Management Effectiveness in Secondary
Schools: Case of Mtito Andei Division, Kenya” published under
Journal and Education Practice. To assess if there is a
relationship between the gender of the principal or school
head and its effectivess in management of financial resources
of the school, the researchers from South Eastern Kenya
University conducted a study that shows a result of which
majority of the female and male principals rated themselves as
highly effective in financial resource management. Majority of
female headed teachers which composed of 87.5% and 83.3% of
male headed teachers indicated that their principals were
highly effective in their practices towards financial
resources management. Thus, accepting their hypothesis that
there is no significant relationship between the principal’s
gender and effectivess in financial resources management with
a probability values of p<0.05. (Matheri , Cheloti, & Mulwa,
2015)
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This result indicates that both male and female school
heads possess unique skills and knowledge in managing school
funds for which they could be effective.
Table 9. Correlation of Level of Priority and School Category

Level of Priority and 33.879a .425 Not Dependent
School Category
Table 9 shows that the level of priority of school heads
in the utilization of MOOE fund is not dependent upon the
school category as supported by a chi-square value of 33.879a
and p value of 0.425. The hypothesis that states that states
that the level of priority of school heads when utilizing the
MOOE fund is not dependent upon their profile in terms of
school category is therefore accepted.
The categorical size of the school is mainly composed of
student enrollment. This means that the school heads
acknowledge the expenses per student in his/her budgeting
priorities in order that the end result will be beneficial to
them such as provision of learning or instruction materials.
This is supported by the first statewide analysis of the
distribution of school-level expenditures for different
functions and objects was conducted recently by Nakib (1995)
under the auspices of the Center for Research in Education

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Finance at the University of Southern California. Schools in
Florida were stratified into five quintiles based on several
criteria to determine whether the share of expenditures for
different functions and objects was systematically related to
different school characteristics. These criteria were: per
pupil expenditures; size; property wealth per pupil of the
district; percent of pupils served free/reduced price lunches;
and percent of minority pupils in the school. While the share
of expenditures for most functions did not differ
significantly across groups of schools, the share of
expenditures for instruction tended to increase as per pupil
expenditures increased. The lowest quintile in per pupil
expenditures spent about 57 percent of expenditures on
instruction, while the highest quintile spent just over 59
percent. In addition to spending more per pupil for
instruction, high-expenditure schools spent a slightly higher
share of expenditures on instruction.
(https://nces.ed.gov/pubs/web/9619ch2.asp)
School districts must make sure every student is given an
equal chance to succeed. As it relates to the budget process,
this means promoting equality in funding among the general
student population, while providing extra support for
struggling students to also provide them with the opportunity
to succeed. For example, for districts using a site-based

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budgeting model, per-pupil allocations can be weighted
based on student need. For districts not using a site-based
model, the district should identify groups in need of
additional assistance and allocate additional resources as
necessary. (Government Finance Officers Association, 2015)
Table 10. Correlation of Level of Priority and Years of Service

Level of Priority and
39.203a .211 Not Dependent
Years of Service
Table 10 shows that the level of priority of the school
heads is not dependent upon their years of service as
supported by chi-square value of 39.203a and 0.211 p value.
Therefore, the hypothesis stated which states that the level
of priority of school heads when utilizing the MOOE fund is
not dependent upon their profile in terms of years of service
is accepted.
This finding is negated by Yevdokymova (2012) entitled “A
Comparative Analysis of School Finance Management in Norway
and Ukraine”. He states as a general rule, school heads reach
their leadership position by means of promotions, typically
starting from a career of teaching. Financial expertise is not
a skill typically required for a job in teaching, but it
becomes significant for those who find themselves in a
leadership position such as school head. Financially self-

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governed schools require a higher level of responsibilities
from school administrators because they are responsible for
the financial performance of the school, in addition to
academic achievement. This implies that the years of service
spent as a school head and as a teacher equipped them with
knowledge and experience on what to prioritize when it comes
to managing the school fund as being a teacher, you are the
front liner in the service of introducing education to
children you really know their needs. In fact, according to
the article “What Makes a Good Principal? How Teachers Assess
the Performance of Principals” the authors noted that
principals who had spent more than 15 years as teachers
received higher marks than principals who had spent less time.
(Ballou & Pudgusrky, 1995)
Table 11. Correlation of Level of Priority and Budget

Allocation of School MOOE

Budget allocation of 66.933a .014 Dependent
School MOOE
Relationship shown in table 11 presented that the level
of priority of the school heads in utilizing the MOOE fund is
dependent upon the budget allocation of school MOOE as
supported by a chi-square value of 66.933a and a p value of

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0.014. The hypothesis made by the researcher which states that
the level of priority of school heads when utilizing the MOOE
fund is not dependent upon their profile in terms of budget
allocation of school MOOE is therefore rejected.
This result indicates that budget is a financial
dimension of the school operation. It empowers the spending
decisions and facilitates the attainment of the school’s
improvement plan. In this plan reflects the different
priorities of the school determined by the school head
together with the school planning team and stakeholders. The
budget will decide whether or not the school can afford to
finance its needs through defining and quantifying financial
resources.
Budget supports the day to day operations and development
needs of the school. Day to day operations refers to basic
services and resources that the school requires such as Rates,
water and energy, grounds maintenance, cleaning, catering,
administration services, sufficient staff to teach standard
class sizes, and so on. Savings can be made to these services
to ensure efficiency, but the school cannot function without
them. The in-year budget must be able to cover these costs.
Development needs includes services and resources required to
support the school's goals and priorities as laid out in the
school improvement plan. Examples are specialist/extra staff,

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new resources or equipment to meet changing curriculum needs,
and so on. Funding remaining after day to day operations have
been allocated will be used to meet the development needs.
Prioritization will probably be required as rarely does a
budget meet all the aspirations of the school.
https://www.nationalcollege.org.uk/
This finding is also supported by the study “Principles
and Practices of Budgeting in School Finance Management”.
According to Ezuegbor, school budgeting today implies a
process that involves a careful determination of annual school
needs in terms of programs or projects; a financial-
quantification of such educational needs, a projection in the
sources of generating revenues and a realization of the
projected revenue resources among the planned educational
program or projects to satisfy the already determined
educational needs most efficiently. This implies that school
budgeting is a system of translating the needs, programs, and
projects of the school into money and its effective
utilization with the aim of achieving the desired objectives
of the school within a stipulated time frame.
Table 12. Correlation of Level of Priority and Location of the

School

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17.904a .712 Not Dependent
Location of the School
Table 12 shows that the level of priority of school heads
in the utilization of MOOE fund is not dependent upon the
location of the school as supported by a chi-square value of
17.904a and p value of 0.712. The hypothesis which states that
the level of priority of school heads when utilizing the MOOE
fund is not dependent upon their profile in terms of location
of the school is therefore accepted. This finding is justified
by the statement of most school heads interviewed when they
said that school location is insignificant because it was
already established and constructed by DepEd so they have to
deal with it and ask for assistance from the stakeholders and
higher office to support other school needs.
Problems that are evident in schools located in remote
areas are scarcity of teaching resources and building
facilities. These cannot be addressed by utilizing the school
MOOE. Thus, school heads opt to maximize the MOOE fund and
focus on prioritizing the needs of the learners and teachers.
Table 13. Relationship in the Level of Priority of the School

Heads and Extent of Utilization of the School MOOE in general
Variables Correlated Spearman Rho p. Interpretation

Level of Priority of School
Heads and Extent of -.010 .931 Not Significant
Utilization of School MOOE
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The finding in Table 13 shows that the relationship in
the level of priority of school heads in MOOE utilization and
extent of utilization of the school MOOE in general is not
significant supported by a p value of 0.931. Thus, the
hypothesis made by the researcher which states that there is
no significant relationship in the level of priority of school
heads in MOOE utilization and extent of utilization of school
MOOE in general is accepted.
A study entitled “Best Budget Practices in School
Budgeting” negates the present study which states that the
district will understand the full breadth of the programs and
services it offers by conducting an inventory of its current
expenditures. The GFOA recommends organizing this inventory by
“programmatic elements.” A programmatic element is a
categorization of budgetary inputs that can be clearly
associated with a service provided by a school or district.
With this information in hand, the district can evaluate how
well its inventory of current programmatic elements aligns
with Instructional Priorities and how it compares to other
spending options. It is likely that a district will find that
at least some of its programmatic elements do not align with
the Instructional Priorities. These resources may be better
spent elsewhere. (Government Finance Officers Association,
2015) This implies that the extent of utilization of school

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MOOE which measures how schools spend under different type of
expenses and the priorities of the school heads should go
together in the planning of projects and activities funded by
MOOE in order to align the school priorities to its spending
pattern and vice versa and to eliminate the re-alignment of
funds
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CHAPTER V
SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
This chapter presents the summary of findings,
conclusions and recommendations formulated based on the
results gathered during the conduct of the study.
Summary of Findings
The following are the summary of findings of the study
after a thorough analysis and interpretation using the
qualitative approach and thematic analysis.
1. The profile of the respondents in terms of sex
indicates that majority of the school heads are male
and most school heads are in the service for 8-10 years
already. Majority of the schools under the Division of
Sagay City are located in the lowland areas and
majority of the school heads manage a small school
which receives a MOOE allocated budget amounting
between Php200,000 to Php300,000 every year.
2. Among the allowable expenses covered by MOOE, the
school heads gave the highest priority to Office
Supplies and Seminars and Training expenses. This is
followed by Repairs and Maintenance and Utilities with
a high priority level and the remaining expenses namely

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Printing and Publication, Representation, and Labor and
Wages scored as medium priority of the school heads.
3. The extent of utilization of the school MOOE according
to different type of expenses in terms of Office
Supplies, Repairs and Maintenance, Utilities, and
Printing and Publication is very highly utilized
supported by means of 4.4930, 4.5775, 4.5775 and
4.5070, respectively. Seminars and Trainings with a
mean of 4.0000 and Labor and Wages expense with a mean
of 3.6620, the extent of utilization is high while the
Representation expense is moderate supported by a mean
of 3.2113. The results indicate that the school heads
utilized the budget to its full extent to address the
needs of the school.
4. School heads admit that complying all the necessary
attachments in the reporting of MOOE liquidation
consumes a lot of their time.
5. Once the liquidation reports have been checked and
validated, school heads post it in the school
transparency board as mandated by the Republic Act 9485
or the Anti-Red Tape Act (2007). However, school’s
compliance to this regulation is very low as supported
by the statement of the bookkeepers interviewed.

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6. School heads has insufficient time looking for
suppliers and canvassing because they have other tasks
and reports required of them by the division office
which needs to be accomplished and less involvement of
school BAC in the procurement activities.
7. The school head’s level of priority in the utilization
of MOOE fund is not dependent upon their profile in
terms of sex, school category, years of service and
location of school. This means that the above stated
expenses and level of priority is not significantly
correlated when utilizing the MOOE fund while the
allocation of MOOE budget for every school affects the
level of priority of school heads in the utilization of
MOOE fund. This entails that budget is a financial
dimension of the school operation. It empowers the
spending decisions and facilitates the attainment of
the school’s improvement plan. The budget will decide
whether or not the school can afford to finance its
needs through defining and quantifying financial
resources.
8. There is no significant relationship in the level of
priority of the school heads and extent of utilization
of school MOOE when taken as a whole.

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Conclusions
1. The practices of school heads in the utilization of
MOOE fund specifically in determining on what type of
expense to be prioritized is greatly affected by the
amount of budget allocated for the school maintenance
and other operation expenses (MOOE) fund.
2. School heads giving the highest priority in office
supplies and seminars and trainings indicates that they
are more focused on student academic achievement and
teacher’s professional growth among other areas.
3. School heads having difficulty in keeping up with the
reporting of MOOE liquidations caused by personal
indifferences.
4. Issues that might emanate regarding transparency due to
incompliance of most school heads to the R.A. 9485 or
the Anti-Red Tape Act of 2007.
5. Lack of time and insufficient capacity of the school
heads in the procurement activities and in managing the
MOOE in general.
6. The extent of utilization of the school MOOE according
to different type of expenses is not taken into
consideration by the school heads as a result the
school priorities is not aligned to its spending
pattern which often leads to re-alignment of funds.

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Recommendations
Based on the above stated conclusions, the following are
recommended:
1. Since the MOOE fund is allocated on the basis of
student enrollment, number of classrooms and teachers
it may be recommended for the school heads to encourage
and increase the level of participation of the
stakeholders such as the members of Parents Teacher
Associations and School Governing Council, parents, and
most of all teachers in the crafting of budget because
as front liners in providing education, teachers know
the needs of the learners in terms of instructional
materials.
2. School heads may be cautious about the school spending
pattern so that upon crafting of the school AIP/APP for
the next school year all projects, programs, and/or
activities funded by MOOE will be implemented
accordingly without having realignment. Inflation in
the prices of supplies and materials may be considered
and coordination with the division office about future
trainings is also recommended.
3. To address the difficulties of school heads in their
practice of preparing the liquidation reports, it may
be recommended that they maximize the functions of the

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member of the school bids and awards committee (BAC) to
assist them in preparing all the needed reporting
requirements.
4. In order to strengthen the transparency and
accountability, it is vital that teachers and other
stakeholders know the details of the MOOE allocation
for each school and educate them about the correct use
of the MOOE which is to be presented by the school
head.
5. Based on the observation of the researcher, a limited
number of teachers know the total budget allocation of
their school and the allowable expenses under MOOE.
Thus, it may be recommended that the guidelines in the
implementation of MOOE and allocation of the school may
be posted in the transparency board at the beginning of
the year and be updated every liquidation period. This
may also be closely monitored by the district
bookkeepers.
6. In order to alleviate the problems of school heads in
the procurement activities related to MOOE fund, it may
be recommended that the school head should give the
responsibility to the school BAC to procure and
purchase the supplies and materials. Another
recommendation is to reduce the frequency of

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downloading the MOOE from once a month to once a
quarter for which it may reduce the time spent on
canvassing and travelling to make the purchase. Most of
all, it may be convenient for the school head and BAC
members to procure items in bulk for both immediate and
future use instead of having to procure in small
quantities regularly.
7. Considering that each schools has designated district
bookkeeper that could provide technical assistance, it
is best if school heads may be given training that
would build their capacity to manage MOOE funds and
enhance their financial management practice as a whole.

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REFERENCES
Alcober, N.(2018). Lack of classrooms, books hound June 4

school opening. Available: https://www.manilatimes.net/
Retrieved on: January 17, 2019
Annual Implementation Plan. Available: https://mckinnon-

primary.vic.edu.au/
Daniel, E.(2016). The Usefulness of Qualitative and

Quantitative Approaches and Methods in Researching
Problem-Solving Ability in Science Education Curriculum .
Journal of Education and Practice, 93.
Department of Education – Mission and Vision.

Available: http://www.deped.gov.ph
DepEd – Division of Sagay City History.

Available:https://www.depedsagay.com/history
DepEd Order No.24 s.2015: Guidelines on the Enhanced School

Imporovement Planning and the School Report Card.
Available:http://www.deped.gov.ph/
DepEd Order No.42 s.2009: Guidelines on the Utilization and

Liquidation of School based Repair and Maintenance Fund
under CY 2009 Budget.Available:(http://www.deped.gov.ph/
DepEd Order No.42 s.2017: National Adoption and Implementation

of the Philippine Professional Standards for Teachers.
Available:http://www.deped.gov.ph/
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Ezeugbor, D. C. Principles and Practices of Budgeting in

School Finance Management.
Available: http://www.academia.edu/
Fornier, J.(2015). What is procurement?

Available: https://www.hcmworks.com/
Retrieved on: October 8, 2018
Government Finance Officers Association(2015). Best practices

in School Budgeting Available: http://gfoa.org/
Retrived on: January 21, 2019
Institute of Education Sciences (n.d.).Research On School-

Level Expenditures.Available: https://nces.ed.gov/
Mateo, J. (2018, May). Student population soars to ‘historic’

27.7 M. Philstar Global.
Matheri,E.,Cheloti,S.,& Mulwa,D.(2015).Journal of Education

and Practice.
McGowen, R.(2007). The Impact of School Facilities on Student

Achievement, Attendance, Behavior, p.70.
R.A. 9155 or Governance of Basic Education Act of 2001.

Available: https://www.officialgazette.gov.ph/
Regoniel,P. A.(2015).Quantitative Methods: Meaning and

Characteristics. Available: https://simplyeducate.me/
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SIS International Research(2018). What is quantitative

research? Available: https://www.sisinternational.com/
Thematic Analysis.
Available:http://designresearchtechniques.com/
Usman, Y. D. (2016). Research on Humanities and Social

Sciences,p.31. Available: https://files.eric.ed.gov/
What do we mean by descriptive resarch?(2014)Available:

https://www.researchgate.net/
World Bank Group & Australian Aid(2016). Assessing Basic

Education Service Delivery in the Philippines
Available: http://documents.worldbank.org/
Zheng, H.(1996).School Contexts, Principal Characteristics,

and Instructional Leaderhsip Effectivess: A Statistical
Analysis.
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APPENDICES
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Appendix A
Research Instrument
Practices of School Heads in the Utilization of MOOE Fund
Name: ____________________________________ (Optional)
School: __________________________________
I. Profile of the Respondent

Direction: Please put a check (✓) mark on the blank space that
corresponds your answer.
1. Sex
__ Male __ Female
2. School category
__ small
__ medium
__ large
__ mega
3. Number of years in the service as school head as of 2018
__ less than 5 years
__ 5 – 7 years
__ 8 - 10 years
__ more than 10 years
4. Allocation of school MOOE for the year 2018
__ less than Php100,000 __ Php300,001 – Php400,000
__ Php100,000 – Php200,000 __ Php400,001 – Php500,000
__ Php200,001 – Php300,000 __ more than Php500,000
5. Location of School
__ Island school
__ Upland school
__ Lowland school
II-A. Respondent’s Level of Priority in Utilizing MOOE Fund

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Direction: Please rate the following expense by putting a

check (✓) mark on the box indicating the level of your
priority in utilizing the school MOOE fund where:
5 - Highest priority
4 - High priority
3 - Medium priority
2 - Low priority
1 - Not a priority
Type of Expense 5 4 3 2 1
Office Supplies
Repairs and Maintenance
Utilities
Printing and Publication
Seminars and Trainings
Representation
Labor and Wages
II-B. Extent of utilization of school MOOE for fiscal year

2018
 Office Supplies
___ 90% - 100% ___ 40%-49%
___ 80% - 89% ___ 30%-39%
___ 70%- 79% ___ 20%-29%
___ 60%- 69% ___ 10%-19%
___ 50%-59% ___ 1%-9%
 Repairs and Maintenance

___ 90% - 100% ___ 40%-49%
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___ 80% - 89% ___ 30%-39%
___ 70%- 79% ___ 20%-29%
___ 60%- 69% ___ 10%-19%
___ 50%-59% ___ 1%-9%
 Utilities
___ 90% - 100% ___ 40%-49%
___ 80% - 89% ___ 30%-39%
___ 70%- 79% ___ 20%-29%
___ 60%- 69% ___ 10%-19%
___ 50%-59% ___ 1%-9%
 Printing and Publication

___ 90% - 100% ___ 40%-49%
___ 80% - 89% ___ 30%-39%
___ 70%- 79% ___ 20%-29%
___ 60%- 69% ___ 10%-19%
___ 50%-59% ___ 1%-9%
 Seminars and Trainings

___ 90% - 100% ___ 40%-49%
___ 80% - 89% ___ 30%-39%
___ 70%- 79% ___ 20%-29%
___ 60%- 69% ___ 10%-19%
___ 50%-59% ___ 1%-9%
 Representation
___ 90% - 100% ___ 40%-49%
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___ 80% - 89% ___ 30%-39%
___ 70%- 79% ___ 20%-29%
___ 60%- 69% ___ 10%-19%
___ 50%-59% ___ 1%-9%
 Labor and Wages

___ 90% - 100% ___ 40%-49%
___ 80% - 89% ___ 30%-39%
___ 70%- 79% ___ 20%-29%
___ 60%- 69% ___ 10%-19%
___ 50%-59% ___ 1%-9%

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Interview
1. How is the impact of MOOE fund utilization affected by

your experience as a school head?
_________________________________________________________
_________________________________________________________
2. What are the challenges/issues that you encounter with

regards to the utilization of MOOE fund? How do you
handle it?
_________________________________________________________
_________________________________________________________
3. What are the factors that helped you achieve a 100%
liquidation every month?
________________________________________________________
_________________________________________________________
4. How do you avoid realignment of the school MOOE?

_________________________________________________________
_________________________________________________________
5. How do you handle feedbacks and criticisms about

mishandling of MOOE fund?
_________________________________________________________
_________________________________________________________
6. What are your realizations about utilization of MOOE fund

as a school head?
_________________________________________________________
________________________________________________________
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APPENDIX B
Validity and Reliability of the Research Instrument
CRITERIA FOR QUESTIONNAIRE EVALUATION AS SET FORTH BY GOOD AND

SCATES AND CALDERON
To the evaluator: Please check the appropriate box for your
rating.
Rating Scale:
5 – Excellent
4 - Very Good
3 - Good
2 - Fair
1 - Poor
Evaluator
Area Criteria Average
1 2 3
The questionnaire is short enough that the
1 respondents respect it and it would not 4 4 4 4
drain much precious time.
The questionnaire is interesting and has a
fair appeal such the respondents will be
2 4 4 3 3.7
induced to respond to it and accomplish it
fully.
The questionnaire can obtain some depth to
3 the responses and avoid superficial 4 4 3 3.7
answer.
The items/questions and their alternative
4 responses are neither too suggestive nor 4 4 4 4
unstimulating.
The questionnaire can elicit responses,
5 which are definite but not mechanically 4 4 4 4
forced.
Questions/items are stated in such a way
that the responses will not be
6 4 4 4 4
embarrassing to the person/persons
concerned.
Questions/items are formed in a manner to
avoid suspicion on the part of the
7 4 4 4 4
respondents concerning hidden responses in
the questionnaire.
The questionnaire is not too narrow nor
8 4 4 3 3.7
restricted or limited in philosophy
The responses to the questionnaire when
taken as a whole could answer the basic
9 4 4 3 3.7
purpose for which the questionnaire is
designed and therefore considered valid.
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3.86 – Very Good
Evaluators:
Josie R. Rebusquillo,CPA – Accountant III, Division of Sagay

City
Lucena R. Sabajas – Administrative Officer V-Budget, Division

of Sagay City
Dr. Samson M. Lausa – VP Administrative & Finance, NONESCOST
Reliability of Instrument
Cronbach’s Alpha N of Items
0.779 14
0.779 – Highly reliable

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Appendix C
Statistical Computations of Data
sex
Frequency Percent Valid Cumulative
Percent Percent
Valid male 36 50.7 50.7 50.7
female 35 49.3 49.3 100.0
Total 71 100.0 100.0
School category
Percent Percent
Valid small 32 45.1 45.1 45.1
medium 22 31.0 31.0 76.1
large 16 22.5 22.5 98.6
mega 1 1.4 1.4 100.0
Total 71 100.0 100.0
Number of years
Percent Percent
Valid less than 1 1.4 1.4 1.4
5 years
5 – 7 6 8.5 8.5 9.9
years
8 - 10 39 54.9 54.9 64.8
years
more than 25 35.2 35.2 100.0
10 years
Total 71 100.0 100.0
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MOOE Allocation
Percent Percent
Valid Php100,000 – 3 4.2 4.2 4.2
Php200,000
Php200,001 – 24 33.8 33.8 38.0
Php300,000
Php300,001 – 13 18.3 18.3 56.3
Php400,000
Php400,001 – 8 11.3 11.3 67.6
Php500,000
more than 23 32.4 32.4 100.0
Php500,000
Total 71 100.0 100.0
Location of school
Percent Percent
Valid Island 8 11.3 11.3 11.3
school
Upland 16 22.5 22.5 33.8
school
Lowland 47 66.2 66.2 100.0
school
Total 71 100.0 100.0
Descriptive Statistics
N Minimum Maximum Mean Std.
Deviation
office supplies 71 3.00 5.00 4.2254 .45347
repairs maintenance 71 3.00 5.00 4.1268 .47598
utilities expense 71 2.00 5.00 3.5352 .69346
Printing and 71 2.00 5.00 3.2254 .51262

publication
seminars 71 3.00 53.00 4.9296 5.80966
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Deviation
representation 71 2.00 4.00 2.7324 .50590
expenses
labor wages 71 2.00 9.00 2.9437 .96935
Valid N 71
(listwise)
Deviati
on
office supplies 71 3.00 5.00 4.2254 .45347
repairs 71 3.00 5.00 4.1268 .47598
maintenance
utilities expense 71 2.00 5.00 3.5352 .69346
Printing and 71 2.00 5.00 3.2254 .51262
publication
seminars 71 3.00 5.00 4.2535 .52694
representation 71 2.00 4.00 2.7324 .50590
expenses
labor wages 71 2.00 9.00 2.9437 .96935
mean extent 71 2.86 4.43 3.5775 .29221
Valid N 71
(listwise)
Chi-Square Tests
Value df Asymp. Sig.
(2-sided)
Pearson Chi-Square 8.886a 11 .632
Likelihood Ratio 10.877 11 .454
Linear-by-Linear .411 1 .522
Association
N of Valid Cases 71
a. 18 cells (75.0%) have expected count less than 5. The
minimum expected count is .49.
Chi-Square Tests
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(2-sided)
a
Pearson Chi-Square 39.203 33 .211
Association
N of Valid Cases 71
Chi-Square Tests
(2-sided)
Association
N of Valid Cases 71
Chi-Square Tests
(2-sided)

Linear-by-Linear 6.859 1 .009
Association
N of Valid Cases 71
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Chi-Square Tests
(2-sided)

Linear-by-Linear 4.126 1 .042
Association
N of Valid Cases 71
Correlations
mean extent
extent labor
Spearman's mean Correlation 1.000 -.010
rho extent Coefficient
Sig. (2- . .931
tailed)
N 71 71
extent Correlation -.010 1.000
labor Coefficient
Sig. (2- .931 .
tailed)
N 71 71
ISO 9001:2015
Certified
ISO 9001:2015
Certified
Appendix D
Sample of Letter Request to Conduct Data Gathering
ISO 9001:2015
Certified
Appendix E
Sample of Letter Request Addressed to the Instrument Evaluator
ISO 9001:2015
Certified
APPENDIX F
CURRICULUM VITAE
Justine Mae C. Cuenca

Brgy. Vito, Sagay City, Neg.Occ.
mj.cuenca@ymail.com
+639129209285
PERSONAL INFORMATION
Birthdate : February 23,1995
Age : 23
Civil Status : Single
Nationality : Filipino
EDUCATIONAL BACKGROUND
Tertiary : University of Saint La Salle (2015)
Bacolod City
Secondary : Vito National High School (2011)
Sagay City
Elementary : Vito Elementary School (2007)
Sagay City
WORK EXPERIENCE
2018 – Present : Administrative Assistant II

Division of Sagay City
2016 – 2018 : Administrative Aide VI
Division of Sagay City
2015 – 2016 : Accounting Staff
Negros CV Freedom Marketing Inc.

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Republic of the Philippines

NORTHERN NEGROS STATE COLLEGE OF SCIENCE & TECHNOLOGY

PRACTICES OF SCHOOL HEADS IN THE UTILIZATION OF

JUSTINE MAE C. CUENCA

I am deeply grateful to Almighty God, the Father of my

Savior Jesus Christ for His guidance and provision throughout

my study at Northern Negros College of Science and Technology.

I am also thankful to my adviser Dr. Renante Egcas who despite

having a tight schedule, had time for reading and making

comments on my work and provided me assistance throughout the

duration of this study. His intellectual expertise and

encouragement together with the panel has shaped this study

from a coarse form to its present form.

My appreciation goes to my parents Mr.& Mrs. Vicente

Cuenca for their intensive support at home during the

challenging moments and trials in my graduate school journey

and to my sibling John for the financial support and

I also thank my confidant and my friends for their love,

encouragement and moral support during the whole process of

accomplishing this work. Lastly, I acknowledge those

significant people especially to the school heads, teachers

and bookkeepers of the Division of Sagay City who made

necessary contributions for the successful completion of this

This study was conducted to present the practices of school

Background of the study . . . . . . . . . . . . . . . 1

Statement of the problem . . . . . . . . . . . . . . . 3

Statement of the hypothesis . . . . . . . . . . . . . 5

Significance of the study . . . . . . . . . . . . . . 9

Scope and Limitation of the study . . . . . . . . . . 10

Chapter II. Review of Related Literature and Studies. . . . 17

Chapter III. Research Methodology . . . . . . . . . . . . . 27

Locale of the study . . . . . . . . . . . . . . . . . 29

Respondents of the study . . . . . . . . . . . . . . . 31

Validity and Reliability of the Instrument . . . . . . 33

Processing and Statistical Treatment of Data . . . . . 33

Data Gathering Procedure . . . . . . . . . . . . . . . 35

Chapter IV. Presentation, Analysis and

Chapter V. Summary of Findings, Conclusions and

List of Figure and Tables

Figure1. Schematic Diagram Illustrating

the Conceptual Framework of the Study . . . . . . . . 8

Table 1. Profile of the Respondents in terms of Sex . . . . 37

Table 2. Profile of the Respondents in terms

Table 3. Profile of the Respondents when grouped in

terms of Years of Service as of 2018 . . . . . . . . . 38

Table 4. Profile of the Respondents when grouped

according to their Allocation of School MOOE. . . . . 38

Table 5. Profile of the Respondents when grouped

according to the Location of the School . . . . . . . 39

Table 6. Level of Priority of the School Heads in

Utilizing the MOOE Fund under different

Table 7. Extent of utilization of the school MOOE

according to different type of expense . . . . . . . . 44

Table 8. Correlation of Level of Priority and

Table 9. Correlation of Level of Priority and

Table 10. Correlation of Level of Priority and

Table 11. Correlation of Level of Priority and

Budget Allocation of School MOOE . . . . . . . . . . . 55

Table 12. Correlation of Level of Priority and

Location of the School . . . . . . . . . . . . . . . . 57

Table 13. Relationship in the Level of Priority of the

School Heads and Extent of Utilization of the School