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International Journal of Trend in Scientific Research and Development (IJTSRD)
Volume 5 Issue 1, November-December 2020 Available Online: www.ijtsrd.com e-ISSN: 2456 – 6470
@ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1524
Maintenance and other Operating Expenses (MOOE) and
School Based Management (SBM) Performance of
Secondary Schools in Samar Island
Jericho D. Ecija, DMT©
Department of Education, Eastern Samar, Philippines
ABSTRACT
The study investigated the extent of Maintenance and Other Operating
Expenses (MOOE) utilization relating to School Based Management (SBM)
performance of public secondary schools in Samar Island for school years
2016-2019. A mixed method, explanatory research design was employed
utilizing 159 school heads. Focus Group Discussion (FGD) was conducted for
selected School heads, disbursing officers or bookkeepers and teacher
representatives from six divisions in Samar Island. Quantitatively, this study
made use of percentages, weighted mean, and Pearson r for the correlative
data; while thematic analysis enriched the qualitative investigation. Findings
of this study highlights a high extent of MOOE utilization to ensure students’
access to complete basic education; priority for school ceremonies like the
Moving Up of the Junior High School, Closing Ceremonies, and Recognition
Programs; to support the needs of the learners for their learning activities; to
fund the rentals and minor repairs of tools and equipment that are important
to classroom activities; and to fund the expenses related to graduation rites.
The results showed that the least priority in the expenses were for the
Internet connection of the school, telephone bills, salaries for thejanitors,and
the security guards. In addition, it was also found out that the SBM
performances of the schools have improved in the pastthreeyears,fromGood
to Better. Finally, no substantial connection prevailed between the extent of
utilization of MOOE and SBM performance of secondary schools in Samar
Island.
KEYWORDS: MOOE, SBM, Mixed method design, Best Practices, Intervention
Scheme, Public Secondary Schools, Samar Island
How to cite this paper: Jericho D. Ecija
"Maintenance and other Operating
Expenses (MOOE) and School Based
Management (SBM) Performance of
Secondary Schools in Samar Island"
Published in
International Journal
of Trend in Scientific
Research and
Development(ijtsrd),
ISSN: 2456-6470,
Volume-5 | Issue-1,
December 2020,
pp.1524-1529, URL:
www.ijtsrd.com/papers/ijtsrd38096.pdf
Copyright © 2020 by author (s) and
International Journal ofTrendinScientific
Research and Development Journal. This
is an Open Access article distributed
under the terms of
the Creative
CommonsAttribution
License (CC BY 4.0)
(http://creativecommons.org/licenses/by/4.0)
1. INTRODUCTION
Effective school heads are robust and strong teachers, their
nature of work is to secure the primary matters focusing to
the learning and teaching actions, activitiesandschedules as
well as the unceasing development for school. Assimilating
teamwork, vivid and measurable goal, the methodical and
organized collection and analysis of performance data that
constitution to the underpinning positive and development
outcomes consequently.
The Department of Education (DepEd) with over half a
million people employed, is labeled to be one of the most
dishonest agencies in the Philippines suffering from serious
implementation discrepancies(Abad,2005;Carin˜o,Iglesias,
& Mendoza, 1998). Tomacruz (2019) stressed that lack of
classrooms, overworked teachers, shortages of school
buildings and instructional materials and the likes are some
challenges confronting the education sector nowadays.
These realities were accorded in the accounts of the Income
Generating Projects (IGP). Education Act of 1982 describes
the right of school administrators (all persons in policy
implementing positions including principals) to submit
proposals to have incomegeneratingprojectsandeventually
claim the outcome of the projects as all schools are entitled
to acquire support (Chapter 5, Sec. 39). In the study of
Ochada et.al. (2018) generatinganatmosphereoftrustin the
school ensues adequate performance of teachers and
students. Moreover, the School Head who is transparentand
open boosts the participation and commitment of the
teachers to help improve the school in general.
2. Theoretical Framework
This study is anchored on Jay Barney’s ResourceBased View
(RBV) Theory accentuating on an inside-out method for
organizational analysis with consideration to organization
being a bundle of resources.Itunderlinesthatorganizational
difference happens due to the way combination of these
resources is done. This theory basically specifies that
evaluating an organization should start from its core
environment. Strategic choice, charging the management
with the vital tasks of classifying, designing, and deploying
key resources to maximize returns is emphasized in this
theory. In relation to Department of Education, this is a
managerial model utilizedto describethestrategicresources
the school can use to get maintainable and aggressive
advantage. DepEd endures crafting more resources to be
used to support the schools in instilling a better avenue for
students’ learn ability. Number of teachers, students and
classrooms managed by the school and even the fixed
amount to provide for the basic needs of a school areseveral
predictors affecting school operations. As such, schools are
directed to manage the school operations in a better, more
adaptable, more agreeable self-government approach.
IJTSRD38096
International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1525
Review of Related Literature
Quality education is essential in the child’s preservation of
the Philippine culture; and economic well-being and
substantial resources contribute to quality education.
Republic Act 9155 recognizes school heads the capacity to
execute instructional and administrative supervision of the
school. This law points out that school leader has these
functions: (1) Personnel, physical and fiscal resources
administration; (2) Acceptance of donations in updating
teaching competencies, school facilities and providing
instructional materials and equipment. This function
includes financial management function. Fiscal resources
refer to school finances which include the appropriated
budgetary allocation for the school (Official Gazette, 2001).
DepEd Order No. 12 (2016) defines the MOOE as the school
budget from the government which is given to all public
schools. Procurement of school supplies, payment for
utilities and expense in communication, training activities,
recognition and graduation rites,security,janitorial services,
and minor school repair compose this allocation. These
items are stated in the approved School Improvement Plan
(SIP and the Annual Improvement Plan (AIP) of the school.
In addition, the Order demands apt and ideal use of school
resources and mechanisms to project transparency and
accountability. Considerably, all schools are governed by
Republic Act 9485 (Anti-Red Tape Act of 2007) to post a
Transparency Board on MOOE.
Moreover, DepEd Order No. 13 dictates all school heads to
assume the ensuing duties: (1) state all sources of fundingof
the school allocated in the MOOE; (2) outline the projected
use of all sources of funds; (3) disseminate publicly the
sources in the transparency board and update the
information every three months (4) relay officially the
sources and uses of school funds to the stakeholders. The
ability to manage MOOE is best perceivedinthemechanisms
of the schools daily. With the appropriation of funds, school
leaders are empowered to operate and maintain the school.
This then makes the principals more accountable because of
the blanket authority given to them. On the other hand,if the
organization is lax with accountability, uncertainties,
irregularities and unjust behaviors will be commonplace.
Therefore, accountability identifies what resources were
used by the school staff taking into considerations the
parameters to reach the organizational goals.Ontheflipside,
accountability should also reveal the shortfalls and errors in
the given services and hopefully identifies the culprits
correctly.
The mission, vision, and goals stated in DepEd, despite the
challenging task led an organization, school heads in public
institution were finding means to achieve the
abovementioned. Apart from these trails comprise is the
liquidation of MOOE. Considerably, in the article of Mayor
(2019), in the DepEd Schools Division of Cebu, the school
head in certain public school disclosed that the delay of
liquidation of the MOOE are due to absence of canvassers,
means of transportation, carpenters or workers to do
repairs, insufficient MOOE funds for repair, delay of
releasing of checks, and, time. All these concerns worsenthe
task of the administrator in the demand of a transparent
MOOE usage. Certainly, these are just some of the many
other struggles that a school head encounters in takingrisks
to achieve goals of the Education department.
The school heads need to solve many managerial problems
adding to the delay in liquidating cash advances. Other
problems will never occur if the common problems are
solved.
In public schools in the Philippines, matters and concerns
regarding the utilization of MOOE continue to prevail as
there are some teachers claim the presence of shady
transactions on this issue. The condition gets worsen when
Income Generating Projects (IGP’s) was taken into
consideration. Whereas, IGPs should be considered to
augment and solve the scarcity of funds. School
administrators, or all persons occupying policy implanting
position, which include the school heads are given the
authority by virtue of Education Act (1982)todraftorcreate
proposals and claim the outcome from income generating
projects.
3. Statement of the Problem
This study analyzed the association concerning the
utilization of Maintenance and Other Operating Expenses
(MOOE) and School Based Management (SBM) Performance
of secondary schools in Samar Island for SYs 2016-2019.
Specifically, this study sought to answer the following
questions:
1. What is the extent of utilization for Maintenance
and Other Operating Expenses (MOOE) of
secondary schools when classified to:
1.1. Funding activities in the School Improvement Plan
(SIP) and Annual Improvement Plan (AIP) of the
schools;
1.2. Financing expenses pertaining to graduation rites,
moving up or closing ceremonies and recognitionof
the school;
1.3. Funding supplies, rental and minor repair of tools
and equipment necessary in the conduct of classes
and learning activities
1.4. Funding utilities of the school and other
correspondence; and
1.5. Compensating for janitorial and security servicesof
the schools?
2. What is the level of School Based Management
(SBM) performance of secondary schools in the
study?
3. Is there a significant relationship between the
extent of utilization of MOOE and the SBM
performance of secondary schools?
4. What are the best practices in the utilization of
MOOE in the area of study?
5. What intervention scheme may be proposed based
on the findings of the study?
4. Scope and delimitation
This study determined the extent ontheutilizationonMOOE
and the SBM practices of secondary schools in the Samar
Island which comprised of six (6) divisions. Three (3) city
International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1526
divisions namely, Borongan, Catbalogan and Calbayog and
another three (3) schools division offices namely, Eastern
Samar, Western Samar and Northern Samar. This study was
done in the school year 2019-2020.
The extent of MOOE utilization has been based from the
survey assessment to school heads and to be validated thru
an FGD or Focus Group Discussion as to best practices in
which key informants were school heads,disbursingOfficers
and or bookkeepersandteacherrepresentatives.Meanwhile,
the data on school based management performances were
taken as secondary data which focus on SBM practice
obtained in their respective division offices. The researcher
had a strong inclination in obtaining a copy of SBM
performance in three (3) consecutive years. Whatever data
were obtained are the only ones available.
5. Research Methodology
This chapter presents the methodology used by the
researcher in completing the study. This includes research
design, samplingtechnique, respondents,sourcesofdata and
data analysis of the study. Construction of the instrument,
validation, administration and retrieval of the instrument
were also included.
Research Design
The mixed method design was employed in the conduct of
the study. Specifically, it employed the explanatory
sequential mixed method design. This type of method
provides research questions to uncover with unspecified
facets of a phenomenon and are answered with information
given in statistical and descriptive forms. In addition,
requiring at least two research questions is a unique aspect
of any given mixed method study (Subedi, 2016).
Furthermore, Schoonenboom& Johnson (2017) states that
mixed methods display combined features of both
qualitative and quantitative research approaches for the
extensive purposes of breadth and profundity of acceptance
and justification.
Quantitative data wasgatheredfirstfollowedbya qualitative
data. After which, the two types of data were converged into
just one finding. This would form a mixed finding composed
of a quantitative data and a qualitative data.
Population and Sample
The respondents of the study were selected through
stratified random sampling process. The selection of the
number of respondents was accomplished through the
Slovin’s sampling formula.
In getting the extent of MOOE utilization, school heads were
the respondents from different public secondary schools in
Samar Island. Based on the record from Eastern Visayas
Regional Office, the total number of secondary schools
within Samar Island were 263. City of Borongan has seven
(7), Calbayog City has twenty seven (27), Catbalogan City
also has seven (7), For Eastern Samar it has fifty four (54),
Northern Samar, eighty six (86) and Samarconsistsofeighty
two (82). For this study, with the aid of Slovin’s sampling
formula, the respondents were reduced to 159. Meanwhile,
for Focus Group Discussion (FGD) purposes, all the school
heads, disbursing officers or bookkeepers and a teacher
representative from the thirteen (13) different public
secondary schools in Samar Island were included in the
research investigation as sample key informants and they
were selected thru categorizationofsmall,mediumandlarge
schools.
Instrumentation
The main research instrument was a researcher made
questionnaire crafted based on DepEd Order guidelines on
MOOE utilization indicators. The preliminary parts of the
questionnaire include the communication letter and
question items on the respondent’s name, school, and
position or designation. Furthermore, the first part of the
questionnaire asked about the extent of utilization of the
MOOE. The respondents are requested to rate eachitemona
score from1 to 5, 1 being the lowest and 5 being the highest.
The questionnaire on MOOE utilization involved five
components namely: funding activities in the SIP and AIP of
the schools, financing expenses pertaining to graduation
rites, funding supplies, rental and minor repair of tools and
equipment, funding utilities of the school and other
correspondence, and compensating for janitorial and
security services of the schools.
In seeking data for SBM performance, the researchertreated
these as secondary data, where he sought a request from
SBM Coordinators of the different Division Offices in Samar
Island. The components include leadership and governance,
curriculum and instruction, accountability and continuous
improvement and management of resources.
PRESENTATION, ANALYSIS, AND INTERPRETATION OF
DATA
6. Summary of Findings
The treatment of data reveals the following essential
findings.
A. Extent of MOOE utilization based on implementing
guidelines.
Among the items on the extent of MOOE utilization, the
respondents highly utilized the fund for the access to
complete basic education with the mean (x̄ =4.81). This is a
very enlightening result because it shows that the
respondents are focused and committed to providing the
best possible and complete basic education they could give
to their students. While the lowest mean went to the
utilization of the MOOE on the Internet needs of the school
(x̄=3.38). The rural nature of the communities in the island
has hampered the development of the Internet
infrastructure most likely because the demand for Internet
service is not as big as the bigger urban areas in the
Philippines. The educational impact of the Internet is
not straightforward. The issue of unequal access to the most
enabling and empowering forms of Internet use remains a
major concern.
B. School Based Management performance of
secondary schools in the area of study.
For SY 2016-2017, the SBM performance weighted mean
was 1.42 which is Good. It improved by 26% in the next
school year to 1.79 which is Better. In 2018-2019, it slipped
by around 7% to 1.68 which is still Better. The data shows
that the SBM performance of the schools have at least
improved in the past three years, from Good to Better.
International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1527
Secondary schools of Samar Island have provided a better
system of leadership and governance, curriculum and
instruction, accountabilityandcontinuousimprovementand
management or resources in achieving shared vision,
mission, and goals for schoolstoberesponsiveandproactive
to diverse environment.
C. Relationship between the extent of utilization of
MOOE and the SBM performance of secondary
schools.
Results revealed a correlation coefficientvalueof0.077 with
a corresponding p-value of 0.336 interpreted as Not
Significant. The null hypothesis of no significantrelationship
between the MOOE Utilization and SBM Performance of
Secondary Schools in SamarIslandwasnotrejectedsincethe
p value is greater than our level of significance whichis.005.
This result implies that the MOOE Utilization of Secondary
Schools’ MOOE Utilization is not related to their SBM
Performance.
D. Best practices in the utilization of MOOE in the area
of study.
From the narrations of the participantsinthirteen(13)focus
group discussions (FGD), major themes emerged as follows;
(1) MOOE Practices, (2) EfficientManagementFunctions,(3)
Quality Teaching and Learning Process, (4) Legal
Foundation, and (5) Relevant School Operations.
Conclusions
Based on the findings, the following conclusions are drawn.
1. The MOOE has been an important asset that the school
heads have used in order to give good learning
experiences to their students.
2. The school heads have top priority for the following
areas with regard to MOOE utilization – provide
complete basic education, funding expenses of the
school related to moving up, recognitionandgraduation
ceremonies of the different grade levels in the school.
3. Since the MOOE is finite in value, the school heads have
spent the least on the Internet connection of the school
and compensating utility personnel andsecurityguards.
4. School heads limit their expenditures related to the
MOOE to the approved list in the SIP. This way of
practice stifles the innovative aspect of teacher
leadership and undermines the autonomywhichshould
have been given to each of the schools in terms of how
they are going to spend their MOOEs.
5. As to significant relationship between the MOOE
Utilization and SBM Performance of Secondary Schools
in Samar Island, study revealed not significantlyrelated.
Recommendations
In the light of the foregoing conclusions, the following
recommendations are hereby offered:
1. School heads must coordinate the with the plans and
programs of national and local government units in the
provision of remarkable educational opportunities to
learners and have to get the best Internet connection
provided by the telecommunication companies serving
the region using the funding from the MOOE. This is in
line with their commitment to give the best learning
experiences to their students who, now, have to use the
blended learning approach due to the limitationsplaced
on face-to-face learning.
2. Increase awareness among the school heads to beef up
their science laboratories even if they are not offering
the STEM strand. The lack of standard laboratory
equipment in the public schools hinders the process of
innovation and creativity of the students.
3. Continue to prioritize and give importancetothequality
of the ‘Graduation Rites, Moving Up or Closing
Ceremonies and Recognition of the School’. These are
very important occasions for the students and their
parents as they serve as a showcase of the school, hence
they must continue to give proper funding to these
ceremonies as their conduct will reflect greatly on the
school’s leadership.
4. Keep proper records of the forecasting made by
previous school heads and put them in the SIP to ensure
that there is accuracy and completeness in the data
especially for fixed expenses like the utilities.
5. Recommend to the Division Office (DO) that the SBM
performance record every school year is updatedbythe
SBM Coordinator and that the data is properlyendorsed
to the next appointed person. This is to ensure there is
completeness, accuracy, and continuity in the data
which researchers might need in future studies.
6. That future researchers look into improving the
spending on the teachers’ professional development
using the MOOE to help improve the performance of the
school.
References
Conference Papers
[1] Comighud, S. M. (2020). Utilization of Maintenance
and other Operating Expenses (MOOE) in Relation to
Students’ Academic Performance. International
Journal for Research In Educational Studies (ISSN:
2208-2015), 6(4), 01-23.
[2] Horvat, T. (2007). Leader Accountability for School
Financial Management. Presented during the 20th
International Congress for Effectiveness and
Improvement.
[3] Khattri, Nidhi& Ling, Cristina &Jha, Shreyasi. (2010).
The Effects of school Based Management in the
Phippines: An initial Assessment Using
Administrative Data. TheWorldBank,Policyresearch
working paper Series
4.10.1080/194339342.2012.692389.
Journals
[1] Alvarado, E., Sy, F. &Adriatico, C. (2019) Constraints
on School Based Management Compliance of Public
Schools Principals. Open Access Library Journal, 6, 1-
11.
[2] Arar, K. & Abu Nasra, M. (2018). Linkingschool-based
management and school effectiveness: The influence
of self-based management, motivation and
effectiveness in the Arab education system in Israel.
Educational Management Administration and
Leadership. 48(1): 1-17.
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[3] Arevalo, L &Comighud, Sheena Mae (2019).
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Performance. International Journal for Research in
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[4] Bartz, D., Thompson, K., & Rice, P. (2017). Enhancing
the Effectiveness of Millennial Teachers through
Principals Using Performance Management. National
Forum ofEducational AdministrationandSupervision
Journal. 35 (4): 1-9
[5] Boudreaux, M. K. (2017). Principals’ Dispositions
Regarding Their Autonomy in Site-Based School
Management. University of Memphis, Tennessee.
[6] Cheong Cheng, Y. (1993). The Theory and
Characteristics os School-Based Management.
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[7] Cruz, Carol Dahlia P., Villena,D.,Navarro,E.,&Garvida,
M. (2016). Towards Enhancing the Managerial
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[8] Dieltiens, V. (2005). Transformation of the South
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African School Governance: Policy or People.
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[9] Gempes, G.P. (2014). Self-development beliefs and
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[10] Hernita, R., Arafat, Y., &Missriani (2020). TheEffectof
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[11] Mestry, R. 2006. The functions of school governing
bodies in managing school finances. South African
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[12] Ochada, N. R. & Gempes, G (2018). The Realities of
Maintenance and other Operating Expenses (MOOE)
Allocation in Basic EducationSystem:UnheardVoices
of Public School Teachers. International Journal of
Scientific and Technology Research. 7(4): 315-324.
[13] Ogawa, R. (2016). The Institutional Sources of
Educational Reform: The Case of School-Based
Management.AmericanEducational ResearchJournal.
31(3): 519-548.
[14] Osorio, FB, Fasih T. Patrinos H. A., Santibaӣes L.,
(2009). Decentralized Decision –Making in Schools:
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management. The World Bank Journal. ISBN: 978-0-
8213-7969-1
[15] Vijayabaskar, V. &Sharveswara, R. (2019).
Effectiveness of School-Based Management in
Empowering the Leadership in Schools. Conference:
International Conference UvaWellassa University, at
Baddulla
DepEd Orders
[1] DepEd Order No. 13 (2016) - Implementing
Guidelines on the Direct Release and Use of
Maintenance and Other Operating Expenses (MOOE)
Allocations of Schools, Including Other Funds
Managed by Schools. Retrieved from
www.deped.gov.ph Retrieved: March 10, 2020
[2] Education Act of 1982- Batas Pambansa BLG.232)
Retrieved from
www.chanrobles.com/bataspambansabilang232.html
Electronic Sources
[1] Al-Samarrai, S. (2016). Assessing basic education
service delivery in the Philippines: public education
expenditure tracking and quantitative service
delivery study (English). Washington, D.C.: World
Bank Group. Accessed [08.05.20]
[2] Bascos, Vincent (2015). COA: Davao City public
schools misused P46M in 2014. Accessed [04.25.20].
[3] Ministry of Education of New Zealand (2020).
Understanding School Finances. Available at
<www.educationalleaders.govt.nz/Managing-your-
school/Guides-for-managing-your-
school/Understanding-school-finances>. Accessed
[06.10.20].
[4] Official Gazette (2001). Republic Act 9155. An Act
Instituting A Framework of Governance for Basic
Education, Establishing AuthorityandAccountability.
Available at
<www.officialgazette.gov.ph/2001/08/11/republic-
act-no-9155/> Accessed [08.05.20]
[5] Petrick, J. (2020). Financial Responsibilities of
Principals. Available at < work.chron.com/financial-
responsibilities-principals-23326.html>. Accessed
[10.05.20].
[6] Tomacruz, Sofia (2019) Classroom shortages greet
teachers, students in opening of classes at
rappler.com. Accessed [20.05.20].
Government Papers
[1] Education and Manpower Bureau Hong Kong (2008).
What is School-Based Management. Pamphlet.
[2] Republic of South Africa. 1999. The Public Finance
Management Act No. 1.GovernmentGazette.24(19814).
March. Cape Town: Government Printers.
Newspaper
[1] Mayor, J. (2019). Overcoming challenges in
liquidation of MOOE of school headsinpublicschools.
The Freeman. April 5, 2019
Thesis / Dissertations
[1] Aquino, Evelyn (2013). The Implementation of
Maintenance and Other Operating Expenses Among
the Elementary Schools of Alamada West District: An
Assessment.
[2] Botana, Rowena (2016).KnowledgeonImplementing
Guidelines for the MOOE and Fiscal Resource
Management skills of School Heads. Eastern Visayas
State University. Tacloban City.
International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1529
[3] Moral, Richard Jr. et al (2017). Document Analysis of
Maintenance and Other Operating Expenses (MOOE)
of the Elementary Schools in the City Division of
Koronadal: A Qualitative Action Research.
[4] Redoӣa, Arlene C. (2019). Extent of Utilization of the
MOOE funds and the Best Practices of Secondary
Schools in Tanauan, Leyte. Eastern Visayas State
University. Tacloban City.
[5] Lorico, Arcelli (2016) Factors Affecting the Fiscal
Management Practices of School Administrators on
MOOE in the city Division of Borongan.EasternSamar
State University. Borongan City
Books
[1] Abad F. (2004) Government of the Philippines
approach to leading the nation out of its education
crises, Manila. Schools First Initiative Primer.
[2] Schmoker, M (2000). Leading the Essentials for
School and District Improvement association for
Supervision and Curriculum Development.
Alexandria, Virginia: ASCD. LCCN 2015037211. ISBN
97814166221362 (pbk).

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Maintenance and other Operating Expenses MOOE and School Based Management SBM Performance of Secondary Schools in Samar Island

  • 1. International Journal of Trend in Scientific Research and Development (IJTSRD) Volume 5 Issue 1, November-December 2020 Available Online: www.ijtsrd.com e-ISSN: 2456 – 6470 @ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1524 Maintenance and other Operating Expenses (MOOE) and School Based Management (SBM) Performance of Secondary Schools in Samar Island Jericho D. Ecija, DMT© Department of Education, Eastern Samar, Philippines ABSTRACT The study investigated the extent of Maintenance and Other Operating Expenses (MOOE) utilization relating to School Based Management (SBM) performance of public secondary schools in Samar Island for school years 2016-2019. A mixed method, explanatory research design was employed utilizing 159 school heads. Focus Group Discussion (FGD) was conducted for selected School heads, disbursing officers or bookkeepers and teacher representatives from six divisions in Samar Island. Quantitatively, this study made use of percentages, weighted mean, and Pearson r for the correlative data; while thematic analysis enriched the qualitative investigation. Findings of this study highlights a high extent of MOOE utilization to ensure students’ access to complete basic education; priority for school ceremonies like the Moving Up of the Junior High School, Closing Ceremonies, and Recognition Programs; to support the needs of the learners for their learning activities; to fund the rentals and minor repairs of tools and equipment that are important to classroom activities; and to fund the expenses related to graduation rites. The results showed that the least priority in the expenses were for the Internet connection of the school, telephone bills, salaries for thejanitors,and the security guards. In addition, it was also found out that the SBM performances of the schools have improved in the pastthreeyears,fromGood to Better. Finally, no substantial connection prevailed between the extent of utilization of MOOE and SBM performance of secondary schools in Samar Island. KEYWORDS: MOOE, SBM, Mixed method design, Best Practices, Intervention Scheme, Public Secondary Schools, Samar Island How to cite this paper: Jericho D. Ecija "Maintenance and other Operating Expenses (MOOE) and School Based Management (SBM) Performance of Secondary Schools in Samar Island" Published in International Journal of Trend in Scientific Research and Development(ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1, December 2020, pp.1524-1529, URL: www.ijtsrd.com/papers/ijtsrd38096.pdf Copyright © 2020 by author (s) and International Journal ofTrendinScientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative CommonsAttribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0) 1. INTRODUCTION Effective school heads are robust and strong teachers, their nature of work is to secure the primary matters focusing to the learning and teaching actions, activitiesandschedules as well as the unceasing development for school. Assimilating teamwork, vivid and measurable goal, the methodical and organized collection and analysis of performance data that constitution to the underpinning positive and development outcomes consequently. The Department of Education (DepEd) with over half a million people employed, is labeled to be one of the most dishonest agencies in the Philippines suffering from serious implementation discrepancies(Abad,2005;Carin˜o,Iglesias, & Mendoza, 1998). Tomacruz (2019) stressed that lack of classrooms, overworked teachers, shortages of school buildings and instructional materials and the likes are some challenges confronting the education sector nowadays. These realities were accorded in the accounts of the Income Generating Projects (IGP). Education Act of 1982 describes the right of school administrators (all persons in policy implementing positions including principals) to submit proposals to have incomegeneratingprojectsandeventually claim the outcome of the projects as all schools are entitled to acquire support (Chapter 5, Sec. 39). In the study of Ochada et.al. (2018) generatinganatmosphereoftrustin the school ensues adequate performance of teachers and students. Moreover, the School Head who is transparentand open boosts the participation and commitment of the teachers to help improve the school in general. 2. Theoretical Framework This study is anchored on Jay Barney’s ResourceBased View (RBV) Theory accentuating on an inside-out method for organizational analysis with consideration to organization being a bundle of resources.Itunderlinesthatorganizational difference happens due to the way combination of these resources is done. This theory basically specifies that evaluating an organization should start from its core environment. Strategic choice, charging the management with the vital tasks of classifying, designing, and deploying key resources to maximize returns is emphasized in this theory. In relation to Department of Education, this is a managerial model utilizedto describethestrategicresources the school can use to get maintainable and aggressive advantage. DepEd endures crafting more resources to be used to support the schools in instilling a better avenue for students’ learn ability. Number of teachers, students and classrooms managed by the school and even the fixed amount to provide for the basic needs of a school areseveral predictors affecting school operations. As such, schools are directed to manage the school operations in a better, more adaptable, more agreeable self-government approach. IJTSRD38096
  • 2. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470 @ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1525 Review of Related Literature Quality education is essential in the child’s preservation of the Philippine culture; and economic well-being and substantial resources contribute to quality education. Republic Act 9155 recognizes school heads the capacity to execute instructional and administrative supervision of the school. This law points out that school leader has these functions: (1) Personnel, physical and fiscal resources administration; (2) Acceptance of donations in updating teaching competencies, school facilities and providing instructional materials and equipment. This function includes financial management function. Fiscal resources refer to school finances which include the appropriated budgetary allocation for the school (Official Gazette, 2001). DepEd Order No. 12 (2016) defines the MOOE as the school budget from the government which is given to all public schools. Procurement of school supplies, payment for utilities and expense in communication, training activities, recognition and graduation rites,security,janitorial services, and minor school repair compose this allocation. These items are stated in the approved School Improvement Plan (SIP and the Annual Improvement Plan (AIP) of the school. In addition, the Order demands apt and ideal use of school resources and mechanisms to project transparency and accountability. Considerably, all schools are governed by Republic Act 9485 (Anti-Red Tape Act of 2007) to post a Transparency Board on MOOE. Moreover, DepEd Order No. 13 dictates all school heads to assume the ensuing duties: (1) state all sources of fundingof the school allocated in the MOOE; (2) outline the projected use of all sources of funds; (3) disseminate publicly the sources in the transparency board and update the information every three months (4) relay officially the sources and uses of school funds to the stakeholders. The ability to manage MOOE is best perceivedinthemechanisms of the schools daily. With the appropriation of funds, school leaders are empowered to operate and maintain the school. This then makes the principals more accountable because of the blanket authority given to them. On the other hand,if the organization is lax with accountability, uncertainties, irregularities and unjust behaviors will be commonplace. Therefore, accountability identifies what resources were used by the school staff taking into considerations the parameters to reach the organizational goals.Ontheflipside, accountability should also reveal the shortfalls and errors in the given services and hopefully identifies the culprits correctly. The mission, vision, and goals stated in DepEd, despite the challenging task led an organization, school heads in public institution were finding means to achieve the abovementioned. Apart from these trails comprise is the liquidation of MOOE. Considerably, in the article of Mayor (2019), in the DepEd Schools Division of Cebu, the school head in certain public school disclosed that the delay of liquidation of the MOOE are due to absence of canvassers, means of transportation, carpenters or workers to do repairs, insufficient MOOE funds for repair, delay of releasing of checks, and, time. All these concerns worsenthe task of the administrator in the demand of a transparent MOOE usage. Certainly, these are just some of the many other struggles that a school head encounters in takingrisks to achieve goals of the Education department. The school heads need to solve many managerial problems adding to the delay in liquidating cash advances. Other problems will never occur if the common problems are solved. In public schools in the Philippines, matters and concerns regarding the utilization of MOOE continue to prevail as there are some teachers claim the presence of shady transactions on this issue. The condition gets worsen when Income Generating Projects (IGP’s) was taken into consideration. Whereas, IGPs should be considered to augment and solve the scarcity of funds. School administrators, or all persons occupying policy implanting position, which include the school heads are given the authority by virtue of Education Act (1982)todraftorcreate proposals and claim the outcome from income generating projects. 3. Statement of the Problem This study analyzed the association concerning the utilization of Maintenance and Other Operating Expenses (MOOE) and School Based Management (SBM) Performance of secondary schools in Samar Island for SYs 2016-2019. Specifically, this study sought to answer the following questions: 1. What is the extent of utilization for Maintenance and Other Operating Expenses (MOOE) of secondary schools when classified to: 1.1. Funding activities in the School Improvement Plan (SIP) and Annual Improvement Plan (AIP) of the schools; 1.2. Financing expenses pertaining to graduation rites, moving up or closing ceremonies and recognitionof the school; 1.3. Funding supplies, rental and minor repair of tools and equipment necessary in the conduct of classes and learning activities 1.4. Funding utilities of the school and other correspondence; and 1.5. Compensating for janitorial and security servicesof the schools? 2. What is the level of School Based Management (SBM) performance of secondary schools in the study? 3. Is there a significant relationship between the extent of utilization of MOOE and the SBM performance of secondary schools? 4. What are the best practices in the utilization of MOOE in the area of study? 5. What intervention scheme may be proposed based on the findings of the study? 4. Scope and delimitation This study determined the extent ontheutilizationonMOOE and the SBM practices of secondary schools in the Samar Island which comprised of six (6) divisions. Three (3) city
  • 3. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470 @ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1526 divisions namely, Borongan, Catbalogan and Calbayog and another three (3) schools division offices namely, Eastern Samar, Western Samar and Northern Samar. This study was done in the school year 2019-2020. The extent of MOOE utilization has been based from the survey assessment to school heads and to be validated thru an FGD or Focus Group Discussion as to best practices in which key informants were school heads,disbursingOfficers and or bookkeepersandteacherrepresentatives.Meanwhile, the data on school based management performances were taken as secondary data which focus on SBM practice obtained in their respective division offices. The researcher had a strong inclination in obtaining a copy of SBM performance in three (3) consecutive years. Whatever data were obtained are the only ones available. 5. Research Methodology This chapter presents the methodology used by the researcher in completing the study. This includes research design, samplingtechnique, respondents,sourcesofdata and data analysis of the study. Construction of the instrument, validation, administration and retrieval of the instrument were also included. Research Design The mixed method design was employed in the conduct of the study. Specifically, it employed the explanatory sequential mixed method design. This type of method provides research questions to uncover with unspecified facets of a phenomenon and are answered with information given in statistical and descriptive forms. In addition, requiring at least two research questions is a unique aspect of any given mixed method study (Subedi, 2016). Furthermore, Schoonenboom& Johnson (2017) states that mixed methods display combined features of both qualitative and quantitative research approaches for the extensive purposes of breadth and profundity of acceptance and justification. Quantitative data wasgatheredfirstfollowedbya qualitative data. After which, the two types of data were converged into just one finding. This would form a mixed finding composed of a quantitative data and a qualitative data. Population and Sample The respondents of the study were selected through stratified random sampling process. The selection of the number of respondents was accomplished through the Slovin’s sampling formula. In getting the extent of MOOE utilization, school heads were the respondents from different public secondary schools in Samar Island. Based on the record from Eastern Visayas Regional Office, the total number of secondary schools within Samar Island were 263. City of Borongan has seven (7), Calbayog City has twenty seven (27), Catbalogan City also has seven (7), For Eastern Samar it has fifty four (54), Northern Samar, eighty six (86) and Samarconsistsofeighty two (82). For this study, with the aid of Slovin’s sampling formula, the respondents were reduced to 159. Meanwhile, for Focus Group Discussion (FGD) purposes, all the school heads, disbursing officers or bookkeepers and a teacher representative from the thirteen (13) different public secondary schools in Samar Island were included in the research investigation as sample key informants and they were selected thru categorizationofsmall,mediumandlarge schools. Instrumentation The main research instrument was a researcher made questionnaire crafted based on DepEd Order guidelines on MOOE utilization indicators. The preliminary parts of the questionnaire include the communication letter and question items on the respondent’s name, school, and position or designation. Furthermore, the first part of the questionnaire asked about the extent of utilization of the MOOE. The respondents are requested to rate eachitemona score from1 to 5, 1 being the lowest and 5 being the highest. The questionnaire on MOOE utilization involved five components namely: funding activities in the SIP and AIP of the schools, financing expenses pertaining to graduation rites, funding supplies, rental and minor repair of tools and equipment, funding utilities of the school and other correspondence, and compensating for janitorial and security services of the schools. In seeking data for SBM performance, the researchertreated these as secondary data, where he sought a request from SBM Coordinators of the different Division Offices in Samar Island. The components include leadership and governance, curriculum and instruction, accountability and continuous improvement and management of resources. PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA 6. Summary of Findings The treatment of data reveals the following essential findings. A. Extent of MOOE utilization based on implementing guidelines. Among the items on the extent of MOOE utilization, the respondents highly utilized the fund for the access to complete basic education with the mean (x̄ =4.81). This is a very enlightening result because it shows that the respondents are focused and committed to providing the best possible and complete basic education they could give to their students. While the lowest mean went to the utilization of the MOOE on the Internet needs of the school (x̄=3.38). The rural nature of the communities in the island has hampered the development of the Internet infrastructure most likely because the demand for Internet service is not as big as the bigger urban areas in the Philippines. The educational impact of the Internet is not straightforward. The issue of unequal access to the most enabling and empowering forms of Internet use remains a major concern. B. School Based Management performance of secondary schools in the area of study. For SY 2016-2017, the SBM performance weighted mean was 1.42 which is Good. It improved by 26% in the next school year to 1.79 which is Better. In 2018-2019, it slipped by around 7% to 1.68 which is still Better. The data shows that the SBM performance of the schools have at least improved in the past three years, from Good to Better.
  • 4. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470 @ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1527 Secondary schools of Samar Island have provided a better system of leadership and governance, curriculum and instruction, accountabilityandcontinuousimprovementand management or resources in achieving shared vision, mission, and goals for schoolstoberesponsiveandproactive to diverse environment. C. Relationship between the extent of utilization of MOOE and the SBM performance of secondary schools. Results revealed a correlation coefficientvalueof0.077 with a corresponding p-value of 0.336 interpreted as Not Significant. The null hypothesis of no significantrelationship between the MOOE Utilization and SBM Performance of Secondary Schools in SamarIslandwasnotrejectedsincethe p value is greater than our level of significance whichis.005. This result implies that the MOOE Utilization of Secondary Schools’ MOOE Utilization is not related to their SBM Performance. D. Best practices in the utilization of MOOE in the area of study. From the narrations of the participantsinthirteen(13)focus group discussions (FGD), major themes emerged as follows; (1) MOOE Practices, (2) EfficientManagementFunctions,(3) Quality Teaching and Learning Process, (4) Legal Foundation, and (5) Relevant School Operations. Conclusions Based on the findings, the following conclusions are drawn. 1. The MOOE has been an important asset that the school heads have used in order to give good learning experiences to their students. 2. The school heads have top priority for the following areas with regard to MOOE utilization – provide complete basic education, funding expenses of the school related to moving up, recognitionandgraduation ceremonies of the different grade levels in the school. 3. Since the MOOE is finite in value, the school heads have spent the least on the Internet connection of the school and compensating utility personnel andsecurityguards. 4. School heads limit their expenditures related to the MOOE to the approved list in the SIP. This way of practice stifles the innovative aspect of teacher leadership and undermines the autonomywhichshould have been given to each of the schools in terms of how they are going to spend their MOOEs. 5. As to significant relationship between the MOOE Utilization and SBM Performance of Secondary Schools in Samar Island, study revealed not significantlyrelated. Recommendations In the light of the foregoing conclusions, the following recommendations are hereby offered: 1. School heads must coordinate the with the plans and programs of national and local government units in the provision of remarkable educational opportunities to learners and have to get the best Internet connection provided by the telecommunication companies serving the region using the funding from the MOOE. This is in line with their commitment to give the best learning experiences to their students who, now, have to use the blended learning approach due to the limitationsplaced on face-to-face learning. 2. Increase awareness among the school heads to beef up their science laboratories even if they are not offering the STEM strand. The lack of standard laboratory equipment in the public schools hinders the process of innovation and creativity of the students. 3. Continue to prioritize and give importancetothequality of the ‘Graduation Rites, Moving Up or Closing Ceremonies and Recognition of the School’. These are very important occasions for the students and their parents as they serve as a showcase of the school, hence they must continue to give proper funding to these ceremonies as their conduct will reflect greatly on the school’s leadership. 4. Keep proper records of the forecasting made by previous school heads and put them in the SIP to ensure that there is accuracy and completeness in the data especially for fixed expenses like the utilities. 5. Recommend to the Division Office (DO) that the SBM performance record every school year is updatedbythe SBM Coordinator and that the data is properlyendorsed to the next appointed person. This is to ensure there is completeness, accuracy, and continuity in the data which researchers might need in future studies. 6. That future researchers look into improving the spending on the teachers’ professional development using the MOOE to help improve the performance of the school. References Conference Papers [1] Comighud, S. M. (2020). Utilization of Maintenance and other Operating Expenses (MOOE) in Relation to Students’ Academic Performance. International Journal for Research In Educational Studies (ISSN: 2208-2015), 6(4), 01-23. [2] Horvat, T. (2007). Leader Accountability for School Financial Management. Presented during the 20th International Congress for Effectiveness and Improvement. [3] Khattri, Nidhi& Ling, Cristina &Jha, Shreyasi. (2010). The Effects of school Based Management in the Phippines: An initial Assessment Using Administrative Data. TheWorldBank,Policyresearch working paper Series 4.10.1080/194339342.2012.692389. Journals [1] Alvarado, E., Sy, F. &Adriatico, C. (2019) Constraints on School Based Management Compliance of Public Schools Principals. Open Access Library Journal, 6, 1- 11. [2] Arar, K. & Abu Nasra, M. (2018). Linkingschool-based management and school effectiveness: The influence of self-based management, motivation and effectiveness in the Arab education system in Israel. 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  • 5. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470 @ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1528 [3] Arevalo, L &Comighud, Sheena Mae (2019). Utilization of Maintenance and Other Operating Expenses (MOOE) in Relaton to Student’s Performance. International Journal for Research in Educational Studies. ISSN: 2208-2115. [4] Bartz, D., Thompson, K., & Rice, P. (2017). Enhancing the Effectiveness of Millennial Teachers through Principals Using Performance Management. National Forum ofEducational AdministrationandSupervision Journal. 35 (4): 1-9 [5] Boudreaux, M. K. (2017). Principals’ Dispositions Regarding Their Autonomy in Site-Based School Management. University of Memphis, Tennessee. [6] Cheong Cheng, Y. (1993). The Theory and Characteristics os School-Based Management. International Journal of Educational Management. 7(6) [7] Cruz, Carol Dahlia P., Villena,D.,Navarro,E.,&Garvida, M. (2016). Towards Enhancing the Managerial Performance of School Heads.International Reviewof Management & Business Research. 5 (2): 705-714. [8] Dieltiens, V. (2005). Transformation of the South African Schoolig System: The Fault-lines in South African School Governance: Policy or People. Braamfontein: CEPD [9] Gempes, G.P. (2014). Self-development beliefs and values of the workforce as constructs in the attainment of the firms‘learning organization status. International Proceedingsof EconomicsDevelopment and Research, 70,121. [10] Hernita, R., Arafat, Y., &Missriani (2020). TheEffectof Work Motivation, School Culture, and School-Based Management on Teacher’s Performance. Electronic Research Journal of Social Sciences and Humanities. 2(2): 188-202. [11] Mestry, R. 2006. The functions of school governing bodies in managing school finances. South African Journal of Education, 26 (1): 27-38. [12] Ochada, N. R. & Gempes, G (2018). The Realities of Maintenance and other Operating Expenses (MOOE) Allocation in Basic EducationSystem:UnheardVoices of Public School Teachers. International Journal of Scientific and Technology Research. 7(4): 315-324. [13] Ogawa, R. (2016). The Institutional Sources of Educational Reform: The Case of School-Based Management.AmericanEducational ResearchJournal. 31(3): 519-548. [14] Osorio, FB, Fasih T. Patrinos H. A., Santibaӣes L., (2009). Decentralized Decision –Making in Schools: The Theory and evidence on school based management. The World Bank Journal. ISBN: 978-0- 8213-7969-1 [15] Vijayabaskar, V. &Sharveswara, R. (2019). Effectiveness of School-Based Management in Empowering the Leadership in Schools. Conference: International Conference UvaWellassa University, at Baddulla DepEd Orders [1] DepEd Order No. 13 (2016) - Implementing Guidelines on the Direct Release and Use of Maintenance and Other Operating Expenses (MOOE) Allocations of Schools, Including Other Funds Managed by Schools. Retrieved from www.deped.gov.ph Retrieved: March 10, 2020 [2] Education Act of 1982- Batas Pambansa BLG.232) Retrieved from www.chanrobles.com/bataspambansabilang232.html Electronic Sources [1] Al-Samarrai, S. (2016). Assessing basic education service delivery in the Philippines: public education expenditure tracking and quantitative service delivery study (English). Washington, D.C.: World Bank Group. Accessed [08.05.20] [2] Bascos, Vincent (2015). COA: Davao City public schools misused P46M in 2014. Accessed [04.25.20]. [3] Ministry of Education of New Zealand (2020). Understanding School Finances. Available at <www.educationalleaders.govt.nz/Managing-your- school/Guides-for-managing-your- school/Understanding-school-finances>. Accessed [06.10.20]. [4] Official Gazette (2001). Republic Act 9155. An Act Instituting A Framework of Governance for Basic Education, Establishing AuthorityandAccountability. Available at <www.officialgazette.gov.ph/2001/08/11/republic- act-no-9155/> Accessed [08.05.20] [5] Petrick, J. (2020). Financial Responsibilities of Principals. Available at < work.chron.com/financial- responsibilities-principals-23326.html>. Accessed [10.05.20]. [6] Tomacruz, Sofia (2019) Classroom shortages greet teachers, students in opening of classes at rappler.com. Accessed [20.05.20]. Government Papers [1] Education and Manpower Bureau Hong Kong (2008). What is School-Based Management. Pamphlet. [2] Republic of South Africa. 1999. The Public Finance Management Act No. 1.GovernmentGazette.24(19814). March. Cape Town: Government Printers. Newspaper [1] Mayor, J. (2019). Overcoming challenges in liquidation of MOOE of school headsinpublicschools. The Freeman. April 5, 2019 Thesis / Dissertations [1] Aquino, Evelyn (2013). The Implementation of Maintenance and Other Operating Expenses Among the Elementary Schools of Alamada West District: An Assessment. [2] Botana, Rowena (2016).KnowledgeonImplementing Guidelines for the MOOE and Fiscal Resource Management skills of School Heads. Eastern Visayas State University. Tacloban City.
  • 6. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470 @ IJTSRD | Unique Paper ID – IJTSRD38096 | Volume – 5 | Issue – 1 | November-December 2020 Page 1529 [3] Moral, Richard Jr. et al (2017). Document Analysis of Maintenance and Other Operating Expenses (MOOE) of the Elementary Schools in the City Division of Koronadal: A Qualitative Action Research. [4] Redoӣa, Arlene C. (2019). Extent of Utilization of the MOOE funds and the Best Practices of Secondary Schools in Tanauan, Leyte. Eastern Visayas State University. Tacloban City. [5] Lorico, Arcelli (2016) Factors Affecting the Fiscal Management Practices of School Administrators on MOOE in the city Division of Borongan.EasternSamar State University. Borongan City Books [1] Abad F. (2004) Government of the Philippines approach to leading the nation out of its education crises, Manila. Schools First Initiative Primer. [2] Schmoker, M (2000). Leading the Essentials for School and District Improvement association for Supervision and Curriculum Development. Alexandria, Virginia: ASCD. LCCN 2015037211. ISBN 97814166221362 (pbk).