ABSTRACT
This study determined the extent of the utilization of school maintenance and other operating expenses to enhance the school-based management performance of public elementary school heads in District A and B for School Year 2024-2025 along: funding activities, financing Expenses for Year-End Rites, funding Supplies, rental and minor Repair, funding Utilities and, Compensating Janitorial services. Tested was the significant difference in the extent of MOOE utilization of school heads among the variables; the level of performance in School-Based Management of school heads; and a learning and development design was proposed. The descriptive method of research using researcher-made survey questionnaire was utilized. Total enumeration was considered for the respondents of this study consisting of 45 school heads, 45 school School-Based Management coordinators and nine senior bookkeepers. The statistical tools used were frequency count, weighted mean, percentage technique, and Spearman Rank Order Coefficient of Correlation.
The findings revealed the school heads practiced all the indicators cited in the utilization of school MOOE. The extent of MOOE utilization in public elementary schools was great extent. There was no significant difference in the extent of MOOE utilization in public elementary schools among funding activities, financing expenses for year-end rites, Funding Supplies, Rental and Minor Repair, funding utilities, compensating janitorial services. The SBM level of performance of District A, 21 schools with SBM Level 2 and 2 were SBM Level 3 as maturing and District B SBM level 2 maturing. There was no significant relationship between the extent of MOOE utilization and the level of practices in the School-Based Management. Learning and Development plan was proposed based from the findings of the study.
Extent of MOOE utilization in public elementary schools along Funding Activities: 3.98 interpreted as Very Great Extent (VGE) in allocating budget for INSET/LAC sessions, and coordinating with the bookkeeper on the processing of Cash Advances; Funding Supplies, Rental and Minor Repair. Supplies used for office/school operations has 4.00 or Very Great Extent (VGE) and 3.13 with interpretation of Great Extent(GE) on the supplies for medical and dental and laboratory supplies; Funding Utilities: Providing payment for electric bills 4.00 Very Great Extent (VGE) and the lowest weighted mean of 2.55 or great extent in providing payment for water bills; Compensating Janitorial services: Wages for school janitor 3.74 or Very Great Extent (VGE.
The test of significant difference in the extent of MOOE utilization in public elementary schools, the computed f-value is 1.887 which was less than f-tabular value of 3.8401 with the degree of freedom 4 and 21 at 0.05 level of significance. Therefore, the null hypothesis was accepted, that there was no significant difference in the extent of MOOE utilization in public elementary schools among he variables. SBM level 2 with a weighted mean of 2.00 or Maturing. The average extent of MOOE utilization was 3.468 and for the level of practice has an average of 2.04 with 7600 square of difference. As to the test of significant relationship, the computed value of 0.499 was higher than the tabular value of 0.294 with 43 degrees of freedom at 0.05 level of significance, as a result the null hypothesis is rejected which means there is a significant relationship between the extent of MOOE utilization and the level of practices in the School-Based Management. Learning and Development design proposed based from the findings of the study.
The following recommendations were given: Attend trainings, seminar-workshops, and benchmarks to upgrade knowledge and skills to enhance leadership practice; review and strengthen the role of School Governing Councils (SGCS) in the planning, budgeting, and controlling of MOOE funds and ensure that MOOE and other school-level funds are incorporated into school improvement plans; ensure that the drafted AIP is based on MOOE to make the programs and projects attainable and applicable to the school; Orientation on the preparation of documents for the School Based Management Evaluation be conducted; plan programs and activities that are achievable and fundable for every annual MOOE budget. They must set standards and priorities in planning AIP and have plan B to attain the year-round objectives and ensure priorities and values, likewise; school heads must ensure that the drafted AIP is based on MOOE to make the programs and project be attainable and applicable to the school; Similar study may be conducted to further enhance the school heads practices and utilization of school MOOE.
INTRODUCTION
School budget is one of the most powerful tools to enhance and strengthen school management. This is why DepEd continuously to make all resources possible by supporting schools to enable students to perform better. These are possible through the procurement of school supplies, payment for utilities and expense in communication, training activities, recognition and graduation rites, security, janitorial services, and minor school repair as stated in the approved School Improvement Plan (SIP) and the Annual Improvement Plan (AIP) of the school.
Schools are governed by Republic Act 9485 (Anti-Red Tape Act of 2007) to post a Transparency Board on MOOE. Republic Act 9155 recognizes the capacity of school heads execute instructional and administrative supervision of the school. This law provided pointed out that school leaders have personnel, physical, and fiscal resources for administration, including financial management. DepEd Order No. 8, s. 2019, otherwise known as Revised Implementing Guidelines on the Direct Release, Use, Monitoring and Reporting of Maintenance and Other Operating Expenses (MOOE) Allocation of Schools, including other funds managed by schools was issued to intensify the decentralization of educational management. Thus, school principal has the authority to manage school finances. A system of decentralization where power, authority, responsibilities and resources of the local government were institutionalized through the local government code enacted by the Congress as stated in the Philippine Constitution, Article 10, Sec. 3. In addition, Basic Education Reform Agenda (BESRA 2006) was launched to sustain and expand the gains of School First Initiative (SFI 2005) which indicated the empowerment of the school and its community stakeholders to effectively address access and quality issues in basic education through the School-Based Management. Researches on how MOOE could be used efficiently had not yet been carried out. Thus, it is crucial that schools establish a clear, realistic, and high-impact research-based plan on utilizing MOOE fund to enhance the school-based management performance. It was in this light that the study was conducted to enhance the school-based management of the schools.
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