Discipline: Education
The study aims to assess the practices of teachers' participation in planning for the school's utilization of MOOE funds in San Narciso District, Quezon Province. The study's findings provided the basis for developing the enhancement plan of action. This study was conducted in the district of San Narciso, Division of Quezon, during the first and second semesters of SY2022-2023. Quantitative data were gathered from the group of respondents, which includes teachers and school heads. Using Contingency Theory, the data were analyzed, assessed, and interpreted. The study is limited to the practices of teachers' participation in planning for the school's utilization of MOOE funds, based on assessments by teachers and school heads. All other concerns not related to the implementation of the program on MOOE are not included as they are no longer necessary in the study. The study comprised 157 respondents, including school heads, school administrators, and teachers. The study's findings revealed that documenting the actual planning process, as well as its implementation, is a way for teachers to participate in the planning of the MOOE. Additionally, student outcome data helps track progress toward 12-month goals. In terms of programs, projects, and activities, utilization is based on school needs and expenditures, with funds distributed according to top priority needs. In addition, one of the behaviors that the instructors encounter is the unfair selection of teachers to participate in seminars and training that they do not need. MOOE is utilized to cover the costs of building and maintaining educational facilities, purchasing school supplies, and other consumables deemed necessary for teachers to conduct classes. Finally, the MOOE is used to fund the acquisition of educational resources that are deemed beneficial for teaching and learning activities. The school heads implemented planning and budgeting, while also placing a high emphasis on managing MOOE. Moreover, all MOOE usage indicator metrics for Continuous Improvement, Annual Improvement Plan, and Funding of programs, projects, and activities have substantial correlations with the extent of utilization in relation to school operations and development, as well as teachers' and pupils' welfare and development. An action plan was crafted to enhance the utilization of MOOE funds by the school heads. Relational analysis revealed a significant relationship between the extent of utilization of Maintenance and Other Operating Expenses (MOOE) and the academic performance level of the students. It means that as financial management capacity is an important possession of a school head, its utilization and management primarily affect the welfare of school operations to effectively deliver the basic services of the Department of Education, teachers who are key players of the educational institution, and learners and primary recipients of quality education as the future competent human resources of the nation. Financial management involves tasks to manage all funds raised and allocated to a specific school. It is the concern of a particular educational institution to ensure and monitor the proper, adequate, and accountable utilization of resources budgeted for education. Furthermore, the budget is a powerful tool for enhancing educational institutions when used in conjunction with the school development plan. The Maintenance and Other Operating Expenses (MOOE) fund is one of the resources made available for use by public elementary schools. Although the guidelines for using MOOE have been reasonably straightforward, at least to the school's MOOE coordinator (teacher) and the school head, data on the trends and/or patterns of its utilization are still lacking. The study recommends that school principals allocate MOOE funds, using formula elements based on DepEd guidelines. Therefore, to simplify matters, classify school MOOE monies as grant requirements for reporting purposes. Likewise, school principals may reconsider and strengthen the role of School Governing Councils (SGCs) in the planning process. Budgeting and regulating MOOE money, as well as ensuring MOOE and other school-level grants are included in school improvement strategies. Additionally, regular in-service training for school principals, teachers, and their support staff should be led by relevant government agencies to enhance service delivery. The division office may reduce the frequency of downloading and increase the time allowed for schools to produce liquidation reports. Finally, the division office may provide additional support to schools on MOOE management, including training from district offices at the school level.
ISSN 2822-4353 (Online)
Philippine E-Journals
