Elaine Final Paper With Chapter 3 Prob 1

Chapter 1
THE PROBLEM AND ITS SETTING
Introduction
Over time, the budget, aligned with the school development plan, has
proven to be a potent instrument for enhancing educational institutions.
According to Wha (2014), a meticulously planned and judiciously spent budget
contributes to the realization of personal, national, and global development
objectives. Similar to numerous countries globally, the Philippines has
acknowledged the pivotal role of school budgets of which the School
Maintenance and Other Operating Expenses (MOOE) is one of the allocated
resources.
Paragraph 2, Section 10 of RA 9155 states that, “the Secretary of the
Department of Education shall ensure that resources appropriated for the field
offices are adequate and that resources for school personnel, school desks and
textbooks and other instructional materials intended are allocated directly and
released immediately by the Department of Budget and Management to said
offices”. Consequently, the Department of Education (DepEd) dedicates diverse
financial resources to schools, aiding them in facilitating improved performance
among students and school personnel (DepEd Order no. 13, s. 2016).
The school MOOE is the allocated funds for public elementary and
secondary schools that can be spent on activities and necessities like electricity
and water that support learning programs and help maintain a safe and healthy
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environment in schools. This is stipulated in the Department of Education Order
No. 12, s. 2014 entitled Implementing Guidelines on the Direct Release of MOOE
for Schools.
National Budget Memorandum No. 145, dated January 12, 2023,
stipulated that due to the competing demands of government programs against a
backdrop of limited resources, the FY 2024 budget will ensure that only
implementation-ready agency proposals are included. This means that the
agencies’ budget proposals are expected to contain concrete program plans and
designs that outline key procurement and implementation milestones, including
specific project locations and beneficiaries. The government will also look into the
agencies’ previous year’s budget utilization and performance as part of its
evaluation process.
Although the guidelines for using MOOE have been made quite apparent,
at least to the school's MOOE coordinator (teacher), the head of school, and
other stakeholders the information on usage trends and/or patterns is still lacking
(Bantugan,C., 2023). This is likewise true in Butuan City Division as observed by
the researcher herself being the Supervising Administrative Officer of the
Finance Division of DepEd Caraga. Furthermore, studies on how it could be used
effectively have not yet been conducted, specifically in the Division of Butuan
City, as most of the studies available focus on school finances generally, despite
serious considerations being made in distributing this fund to various school
needs. As part of excellent governance in educational institutions, schools

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construct a precise, practical, and highly effective research-based plan for
spending government funding, including MOOE.
Based on the foregoing discussions, this study is conducted to analyze the
schools’ Maintenance and Other Operating Expenses (MOOE) expenditures of
selected empowered schools in the division of Butuan City for the last three
calendar years namely: CY 2021, CY 2022, and CY 2023 with the end in mind of
creating a budget plan for MOOE utilization in Calendar Year 2025.
Review of Literature and Studies
Related literature and studies are presented in this section to obtain an
overview of the current knowledge on the topic presented. It will also guide the
researcher in making comparisons between his findings of other similar studies.
The school MOOE is based on the following factors, namely: total school
enrolment, number of teachers, number of classrooms, and number of
graduating students (DepEd, 2017). While more than 50% of school principals
claim to know the formula of MOOE funding, a national survey conducted proved
otherwise.
On July 10, 2020, the International Journal of Advance Engineering
Research and Science (IJAERS) Journal published a study to determine the
utilization, budget allocation, and challenges encountered by the School Heads in
the use of Maintenance and Other Operating Expenses (MOOE) funds in
achieving the Annual Improvement Plan (AIP) in non-fiscally autonomous Senior
High Schools the Division of Nueva Ecija. The 20 school heads were purposively
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selected as respondents of the study. The results revealed that the majority of
non-fiscally autonomous senior high schools have MOOE ranges from
Php250,000- Php 900,000 ($5,000 - $18,000) and with a population of 130 to
750 students. The MOOE budget for every year depends upon the number of
enrollees. School heads have utilized 51% to 75% of MOOE funds for each
activity/program indicated in AIP. The majority of them were given priority on
security and utility services and challenged on the complaints and
misconceptions about spending and allocating MOOE expenses. Transparency,
accountability, and maintaining harmonious relationships are the keys to
ensuring collaboration and teamwork.
DepEd specifies the uses of school MOOE, namely: to fund activities as
identified in the approved School Improvement Plan (SIP) for implementation in
the current year and as specifically determined in the Annual Implementation
Plan (AIP) of the school, to support expenses for school-based training and
activities that are selected or designed to address the most critical needs that will
improve learning, to finance expenses pertaining to graduation rites, moving up
or closing ceremonies and recognition activities, to procure school supplies and
other consumables for teachers and students deemed necessary in the conduct
of classes, to fund minor repairs of facilities, building and grounds maintenance
and the upkeep of the school, to pay for wages of full-time janitorial,
transportation/mobility and security services, to pay for utilities and
communication expenses, and in no case shall the school MOOE be used for the
procurement of school furniture (such as seats, and teacher’s table and chairs,
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and textbooks and other instructional materials, even if these expenditures are
contained in the SIP.
According to Sanchez, L. (2021), several issues and realities of
Maintenance and Other Operating Expenses allocation among the Public
Elementary Schools are felt in the Division of Iligan City. The issues were based
on the accountability of the school head, decentralization of decision-making,
transparency on the distribution of school funds, budgeting and financial
management, and anti-corruption in education. Moreover, their perceptions of the
realities were identified considering the capacity to manage school funds,
budgeting process, positive impact on transparency, realistic and applicable
policies, openness and acceptance, trust in MOOE, and involvement of teachers.
Bonso, J. and Noel G. Benavides, N. (2018) conducted a study aimed at
determining the school profile and management of Miscellaneous and Other
Operating Expenses (MOOE) of the elementary schools in Irosin District for the
school year 2016-2017 to 2018-2019. It used the descriptive survey method
since a questionnaire was devised to gather the primary data as reflected in the
problem. The respondents were the school heads (principals, head teachers, of
all the public elementary schools in Irosin District. The findings revealed that the
respondent schools have varied numbers of enrollees and annual expenditures,
the number of classrooms and teachers from the school year 2016-2017 to 2018-
2019. Then, the school heads implemented the planning and budgeting where
they highly implemented the controlling of the management of MOOE. Also, the
school heads have a greater number of enrollees, classrooms, and teachers, and
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higher annual expenditures highly implement the planning, budgeting, and
controlling management functions. Similarly, the findings showed that the most
critical challenge encountered by the school heads in managing the MOOE is
insufficient funds to pay the electric, water, and internet bills. A proposed action
plan was crafted to enhance the utilization of MOOE funds by the school heads.
Expenditures from the government-allocated Maintenance and Other
Operating Expenses (MOOE) funds for public schools can be used to support
educational initiatives and preserve a secure and positive learning environment
(DepEd, 2018). In connection with this, the Republic Act 9485, popularly known
as the Anti-Red Tape Act of 2007, ensures accountability in the usage of the
MOOE by displaying a transparency board on its utilization (Philippine
Information Agency, 2018). Over time, the budget has been shown to be a potent
tool for enhancing educational institutions when used in accordance with the
school development plan (Kirby, 2018). A well-prepared and used budget aids in
accomplishing individual, societal, and global development objectives. (Wha,
2019).
In DepEd Order No. 13, 2016 the decentralization of management of
education was discussed, along with the implementation recommendations for
the direct release and use of Maintenance and Other Operating Expenses
(MOOE) financing of schools in the Philippines and other money controlled by
schools, were published in 2016. In this regard, the Department of Education
keeps improving its offerings to improve teaching standards and student learning
results in the Philippines. Among the changes involves giving schools more
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control over their operations and financial resources to create a climate that
encourages ongoing improvement.
DO no. 13, s. 2016 provides the uses of MOOE in schools, such as:
utilities (e.g. electricity and water); school-based training and activities; special
curricular and co-curricular programs; graduation rites, moving up, closing
ceremonies and recognition activities expenses; security, transportation/mobility
and janitorial services; minor repairs of facilities, building and ground
maintenance, and the upkeep of the school; and the activities stated in the
School Improvement Plan (SIP) for the current SY, and in the Annual
Implementation Plan (AIP) of the school. A public elementary school, as a non--
implementing unit, is responsible for the following: applying bonding with the
Bureau of Treasury, drawing cash advance from the Division Office for MOOE
requirements, and most importantly, submitting liquidation reports to the Division
Office for replenishing the school MOOE (DepEd, 2017). Violation to any
provisions of DO no. 13, s.2016, shall be dealt with administratively as pursuant
to DO no. 49, s. 2006.
To ensure that all Filipino students have enhanced access to educational
opportunities and equal chance for holistic growth and development, DepEd also
initiated a number of changes and reform projects (Atinc & Read, 2018). In
actuality, government spending on elementary and secondary education rose
dramatically in support of these reforms. As a result, real spending and
investment on public education grew from 2010 to 2018. Because of this,
(Gempes & Ochada, 2018) discovered that when a school gets older and more
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students enroll, there is a greater need for facility and structure maintenance
services, on top of the expanding staff and running costs.
Decisions on MOOE use are largely confined to the school principal and
teachers (World Bank, 2016). In a survey done by the Public Expenditure
Tracking Survey and Quantitative Service Delivery Surveys (PETS-QSDS) in
2014, 80% of elementary schools reported that teachers had been consulted
about the utilization of MOOE. The Parent-Teacher Association (PTA) was
reported by 30% of elementary schools to participate in discussions about MOOE
utilization; 13% of elementary schools reported the involvement of the School
Governing Council (SGC); the same percentage was reported in terms of the
involvement of parents; and less than 10% revealed the participation of local
school board (World Bank, 2016).
The trend in MOOE utilization did not conform to the findings of World
Bank (2016) through PETS-QSDS. According to the report, the most part (30%)
of school MOOE in the Philippines goes to office supplies, and it was followed by
repair (25%). In the MOOE report of School X, only 7% goes to school supplies,
and 9% for the repairs. Huge difference was also observed on the allocation for
utilities. In School X, almost half (43%) went to utilities, in contrast to around 10%
in public elementary schools in the country. Printing and copying were
comparable to the expenses for the test papers (each got 9%). Despite the low
allocation in the funding, percentage allotment in teacher trainings in School X is
still higher at 4%, than the national average of 2% (World Bank, 2016).
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Equipment expenses in School X were higher (6%), unlike in the Philippines
schools, with the average of 1%.
The study of Arevalo (2020) used the descriptive method to determine the
extent of utilization of Maintenance and Other Operating Expenses (MOOE) in
relation to Students' Academic Performance in the Public Elementary Schools of
Bayawan City Division, Negros Oriental for SY 2018-2019. The study found out
that the extent of utilization of the Maintenance and Other Operating Expenses
(MOOE) as perceived by the teachers' league presidents and school heads was
"high" in terms of the following aspects: (a) school operations and development;
(b) teachers' welfare and development and (c) students' welfare and
development. In addition, it was also found out that the level of students'
academic performance is at a "very satisfactory" level.
Nasrudin et al. (2023) conducted a study to evaluate the utilization and
implementation of Maintenance and Other Operating Expenses (MOOE) in
relation to schools’ improvements. The study utilized descriptive-correlational and
phenomenological research designs in an attempt to evaluate the utilization and
implementation of Maintenance and Other Operating Expenses (MOOE) in
school improvement and find out whether such practices with devolution of power
called principal empowerment and authority to school-level have resulted in
school improvements and student achievements in the 63 Barangays under
Special Geographical Area of MBHTE-BARMM during the school year 2022-
2023. It concluded that the Maintenance and Other Operating Expenses (MOOE)
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utilization of public schools under Special Geographical Area of MBHTE-BARMM
were implemented appropriately by the school head. Further, there is
transparency on the proposed budget and projects. Also, it concluded that there
is a link between the MOOE utilization and implementation on the school
improvement. In addition, MOOE utilization and implementation significantly
influence school improvement in terms of physical development and learners’
performance.
Arlene Cornejo Redoñai et al. (2020) conducted a study to examine the
extent of the utilization of maintenance and other operating expenses funds
among high school learning institutions. Findings revealed that there is
underutilization of maintenance and other operating expenses funds per
dimension. In conclusion, the extent of utilization of the maintenance and other
operating expenses funds per dimension is only sometimes utilized. It was also
concluded that there is a significant relationship between the extent of utilization
of the maintenance and other operating expenses funds and the best practices.
The efficiency level of the maintenance and other operating expenses fund
disbursements per dimension was moderately efficient.
Miranda, M. and Perez, D. (2021) conducted a study aimed at correlating
the disbursement and utilization of Maintenance and Other Operating Expenses
(MOOEs) among the administrators in selected schools in the Division of
Palawan. Results of the study as to the practices of the School Administrators in
disbursing and utilizing the MOOE funds of the school as observed by the
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teachers all indicators were rated with much extent except for the indicator
related to learner’s development stating that fund is provided to finance the
graduation rites which was rated with very much extent. There is no significant
difference on the observation of the teachers and the practices of administrators
in disbursing and utilizing the MOOE funds of the school when grouped
according to age, sex, civil status, highest degree obtained, and number of years
of experience. There is no significant difference on the observation of the
teachers over the actual practice of the School Administrators in disbursing and
utilizing the MOOE Fund.
A study conducted by Romanes (2018) on trends analysis of MOOE
utilization in a public elementary revealed the frequency of total MOOE expenses
by item expenditures. It showed that the electric bill was paid most frequently. It
was followed by a water bill, then by a telephone/internet bill. Differences in
frequencies of paying utilities were due to varying due dates and flexibility in
payment terms (e.g. water bill has a longer grace period of paying after the due
date; hence, payments for 2 months were made in a single month). Also, the
telephone and the internet were installed in the middle of the school year; hence,
the payment for the service in this SY started in September 2015 and ended in
May 2016, completing only 9 months of service. Office supplies and test papers
have been spent on the same number of times. MOOE was spent on painting
materials and teacher training 4 times. Expenditures for identification (ID) cards
were made 3 times in SY 2015-2016. Repairs were only done twice in the
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mentioned school year. The school spent for clinic supply, recognition, and
graduation expenses once.
Furthermore, the study showed the amount and percentages of total
MOOE expenses by item of expenditure from SY 2015-2016 to SY 2017-2018.
Results showed that the biggest chunk of MOOE funds in the last 3 SYs went to
paying utilities (43% in total). Telephone/internet bill garnered the highest
expenditure in MOOE; although, its cost had decreased as SYs went. Moreover,
this item has generally been paid on a fixed amount in each SY, unlike electricity
and water, which varied monthly. One of the reasons for the varying monthly
payments is the activities that render the school as venue (e.g. district camping,
housing for boy/girl scouts, venue for division seminars); this increased the
consumption for electricity and water, although most of the time, the head of
event gave some monetary compensation for the use of utilities, which could also
be used to capitalize on other items needed by the school.
The aforementioned literature and studies have helped the researcher to
identify the gaps and obtain an overview of the current knowledge on the
utilization of MOOE in schools. These are important for the researcher in order
to formulate the framework on which to build an appropriate understanding of the
topic. It will also guide the researcher in making comparisons between her
findings of other similar studies.
Theoretical/Conceptual Framework
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The study is anchored on the provisions of DepEd Order No. 008, s. 2019
entitled “Revised Implementing Guidelines on the Direct Release, Uses,
Monitoring and Reporting of MOOE Allocation of Schools, Including Other Funds
Managed by Schools”. According to DepEd, schools have to disseminate this
order immediately and comply strictly with the order.
Government funds are utilized like the MOOE, to promote accountability,
transparency, and effective governance. It will empower stakeholders to
participate in making decisions, and ensure that the utilization of government
funds like MOOE is used according to standard policies and procedures.
As stipulated in this order, the school budget is one of the most powerful
tools to promote and strengthen school-based management and accountability.
This is why apart from circular reforms and capability programs, DepEd
continues to make more resources available to schools to support the schools in
enabling students to perform better.
DepEd Order No. 008, s. 2019 provides the mechanisms, procedures,
and standards for the release, utilization, liquidation, monitoring, and reporting of
school MOOE of all public elementary and secondary schools nationwide,
including other funds managed by the schools. It is the policy of the order to
guide all public schools on the derivation, release, utilization, monitoring, and
reporting of school MOOE and other funds managed by the schools to ensure
timely and optimal use of school resources and to institute mechanisms for
transparency and accountability.

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Evaluating the use of school funding is essential for both accountability
and improvement purposes. Evaluation provides information on what a planned
budget actually delivers beyond the intentions for the use of resources as
expressed in the budget allocation (Johansen et.al, 1997). DepEd Order No. 13
s. 2016 was issued to deepen the decentralization of education management
MOOE (Gempes & Ochada, 2018). In this connection, the Department of
Education continues to upgrade its services to enhance the teaching standards
and learning outcomes of Filipino learners. One of the reforms is the transference
of responsibilities on schools to manage their operations and resources for
school development to develop an environment that facilitates continuous
improvement. Moreover, DepEd embarked on several reform programs to ensure
that Filipino children have equal opportunities and better access to educational
opportunities for their holistic growth and development (Atinc & Read, 2017).
The government backed up these reforms with a substantial increase in
the basic education sector investment. Hence, between 2010 to 2018, spending
and funding for public education continues to increase in real terms. In line with
this, Gempes and Ochada (2018) further revealed that as the school ages and
enrolment increases, heightened demand for maintenance services of facilities
and structure arises as an addition to the growing number of school personnel
and operating expenses.

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To understand the flow of this study, the following steps were taken to
serve as the frame or direction of the study. First, the identification of the
research topic was made after which the research problem and research
questions were formulated. These questions were subjected for approval by the
thesis adviser for further refinement. The things to be considered were the
utilization of MOOE among selected implementing unit schools (IUs) or
empowered schools of the First District of Division of Butuan City for CYs 2021 to
2023 and the trend in the utilization of MOOE with the end in mind of creating a
budget plan for MOOE utilization for CY 2025. Figure 1 presents the research
flow of the study.
Identification of the research problem
Formulation of the research questions
Approval of the research questions
Writing the parts of the proposal
Presentation of the Proposal

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Figure 1: Research Flow of the Study
Statement of the Problem
The study aimed to determine the utilization of MOOE among selected
implementing unit schools or empowered schools of the first district, Division of
Butuan City for CYs 2021 to 2023.
Specifically, the study sought to answer the following questions:
1. What is the amount of total expenses per item expenditures for CY
2021 to CY 2023?
2. What is the trend of MOOE utilization in selected IUs for CY 2021
to CY 2023?
3. Based on the findings, how can the data help in creating a budget plan
for MOOE utilization for the CY 2025?

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Significance of the Study
The study investigated how Maintenance and Other Operating Expenses
(MOOE) have been used over the past three Calendar Years from three by
selected empowered schools in the Division of Butuan City. The results of the
study will be beneficial to the following:
The School Heads. The results of the study could be the basis of the
School Administrators in the planning and decision-making for MOOE budgeting
and strategic financial management. This study will also close certain knowledge
gaps about how MOOE is spent in public schools and, as a result, will aid in the
analysis of the spending in other schools in response to the goals and
requirements.
Teachers and PTA Officials. Understanding how the MOOE is utilized
will help them understand the programs, projects, and activities that they will
propose and work in collaboration with the school head.
Students. The results will give students’ awareness that the school
resources will basically be utilized to support improvement in learning outcomes.
Future Researchers. Other variables can be added to the present
research to enhance the scope of the study.
Definition of Terms
To have a common understanding of the terms used in this study,
conceptual definitions are given.

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Allotment. The share of appropriations which serves as a government
entity’s limit and basis for committing/ incurring obligations, in accordance with
the
purpose, documentation requirements, and within the period of time as
specified in any of the budget authorization documents like GAAAO, GARO,
AND SARO. GLOSSARY.pdf (dbm.gov.ph)
Disbursement Rate. It is the disbursement over the obligation. It refers to
the rate at which budgeted funds are actually spent or disbursed for various
projects, programs, or expenses. (Department of Budget and Management)

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Document analysis. The process of reviewing or evaluating documents
both printed and electronic in a methodical manner. The document analysis
method, like many other qualitative research methods, involves examining and
interpreting data to uncover meaning, gain understanding, and come to a
conclusion.
Implementing Unit School. Refers to public secondary schools that
maintain separate books of accounts. (DepEd Order No. 3, s. 2009)
MOOE. This refers to the budget allocated to schools known as School
Maintenance and Other Operating Expenses for support to the operations of
schools such as expenses of supplies and materials; transportation and travel;
utilities (water, power, etc.) and repairs, etc. (DepEd Order)
Obligation. A commitment by a government agency arising from an act
of a duly authorized official which binds the government to the immediate or
eventual
payment of a sum of money. The agency is authorized to incur obligations
only in the performance of activities which are in pursuit of its functions and
programs authorized in appropriations acts/laws within the limit of the
allotment released by the DBM. GLOSSARY.pdf (dbm.gov.ph).
Obligation Rate. It is the obligation over the allotment. The rate indicates
how much of the allocated funds have been committed or obligated for spending
within a certain period, usually expressed as a percentage of the total budget.

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(Department of Budget and Management)
Parents-Teachers Association (PTA). An organization to provide a
forum for the discussion of issues and their solutions related to the total school
program and to ensure the full cooperation of teachers and parents in the
efficient implementation of such a program. (DepEd Order)
Trend. A general direction in which something is developing or changing.
In this study, it refers to the extent of utilization of the schools MOOE.
Utilization. Refers to the budget allocated to the school for various
educational activities. The utilization of financial resources involves ensuring that
funds are used efficiently to meet educational objectives, cover operating
expenses, and implement necessary projects and initiatives.

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Chapter 2
METHODOLOGY
This chapter presents the research design, research locale, respondents,
research instruments, data gathering procedure, ethical considerations, and
statistical treatment of data.
Research Design
The qualitative research was used in the study using documentary
analysis. Secondary data were gathered through documentary analysis and
unstructured interviews to verify data which were unclear to the researcher.
Likewise, unstructured interviews were used to determine the pattern of how the
school heads utilize the MOOE of the school along with pupil development,
teacher development, repair and maintenance of school facilities; gender and
development; medicine and other health services; and school and office supplies.
Documentary analysis was used based on the Book of Records of the
school on the utilization of the MOOE. The process involves evaluating
electronic and physical documents to interpret them, gain an understanding of
their meaning, and develop upon the information they provide. Likewise, it was
used to determine the extent of utilization of the MOOE by the school heads and
the total expenses per item expenditure.

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The trend of MOOE utilization was determined for the last three calendar
years 2021-2023. The results of the study were the basis for making a budget
plan for the utilization of MOOE for the next CY 2025.
Research Locale
The study was conducted in selected empowered schools of the 1 st district
of the Division of Butuan City. Empowered schools are those that have formal
autonomy to use an innovative governance and decision-making process, the
goal of which is to improve student learning. Each empowered school has an
account officer responsible for budgeting and other responsibilities. Empowered
schools are also called implementing unit schools or IUs while non-empowered
schools are also called non-implementing unit schools or non-IUs.
There are 48 secondary schools in this district. The selected schools are
those considered as large schools as categorized by the Department of
Education. These schools are Libertad National High School, Butuan City
School of Arts and Trades, and Agusan National High School. Agusan NHS has
the greatest number of learners and teachers, followed by Butuan City School of
Arts and Trades and Libertad National High School
Agusan National High School (ANHS) is the largest public high school in
the Butuan City Division and is located at A.D Curato Street, Butuan City. The
school was initially established in Cabadbaran, Agusan del Norte in 1915 and
was first named 'Agusan High School' which was an extension of Cabadbaran
Elementary School. The school has around 10, 000 enrolled students every year
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and 250 teachers. As to the allocation of MOOE, Agusan NHS has the biggest
chunk considering the number of teachers and the number of learners. It offers
Basic Education Curriculum, Special Science Curriculum and other special
curriculums like Special Education in Arts, Distance Learning Program and
Alternative Learning Systems. The enrolment data and MOOE fund source of
the school are 11,192 and P18, 241,000.00 respectively for CY 2023.
Butuan City School of Arts and Trades (BCSAT) is a vocational school
located at Jose Rosales Avenue, Butuan City. The school has an enrollment of
more than 2,000 every school year and 243 ICT-trained teachers. The school is
implementing two (2) Continuous Improvement (CI) projects to improve the
reading level of students and advance the Technical Vocational Livelihood (TVL)
course placement process. Donations and school MOOE are the funding source
of the school. A big slice of the school’s funding comes from Junior High School
MOOE.
The school year 2023-2024 shows a significant decrease in enrolment for
the past three years. The decrease of enrolment can be attributed to the COVID-
19 pandemic and the school’s intensified implementation of Project EASE which
aims to reduce enrolment as a remedy for the school’s problem of congestion.
The school received awards and recognition in the division, regional and
national levels. Thirteen awards and recognition were for the division level, and
two for the regional level. These were awarded for the current school year 2023-
2024.
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Libertad National High School (LINHS) is situated at P-6 Balanghai Road,
Libertad, Butuan City. The school has an enrollment of more than 2,000 learners
with combined (monograde and multigrade) classes handled by 105 teachers.
Most of the teachers have an educational attainment of a Master’s Degree. The
biggest source of funds for the school came from the school MOOE. The school
received awards and recognition in division, regional and national levels for CY
2023. For the division level, 13 awards and recognition were given on different
categories; six for the regional levels, and five for national levels. The enrollment
data and MOOE fund source of the school is 2,144 and P6,173,821.00
respectively for CY 2023. The enrollement data and MOOE fund source of the
school is 3,116 and P 4,939,000.00 respectively for CY 2023.
Respondents/Participants
The primary sources of data were the school heads and bookkeepers in
the three selected schools in the Division of Butuan City. They were involved in
the said study since they are directly part in the procurement and reporting
system of MOOE.
The criteria for the selection of respondents were based on the level of
experience of the school heads from the selected schools who have direct
knowledge and responsibility for the utilization of Maintenance and Other
Operating Expenses (MOOE). Specifically, the following criteria were considered;
School heads who have been in their current position for at least one academic
year, have direct responsibility for the utilization of MOOE funds, willing to
participate in the study, and provide accurate and honest responses to the
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questionnaire and interviews. By selecting school heads who meet these criteria,
the study aimed to ensure that the respondents have the necessary knowledge,
experience, and authority to provide valuable insights into the utilization of
MOOE. Table 1 shows the selected schools and respondents/participants.
Table 1
Distribution of Participants
Name of Schools School Head Bookkeeper
Agusan NHS 1 1
BCSAT 1 1
Libertad NHS 1 1
Total 3 3
Research Instrument
To understand the trend in the use of MOOE (Maintenance and Other

Operating Expenses), annual reports and budget summaries that included
breakdowns of MOOE allocation and utilization across the three selected schools
were used.
Consequently, the Book of Records or Book of Accounts from each school
was utilized as the basis for the documentary analysis plus data from annual
financial reports. This was done to determine the proper utilization of the MOOE,
the areas being allocated in the expenditures of MOOE, the eligible expenses
that can be charged to MOOE, and thus find the trend in the utilization of MOOE
among selected empowered schools in Butuan City Division. By examining

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information from these various sources, the researcher gained a comprehensive
understanding of the trend in the use of MOOE.
Ethical Considerations
Ethical considerations in research are a set of principles that guide
research designs and practices. These principles include voluntary participation,
informed consent, anonymity, confidentiality, potential for harm, and results
communication.
Participants were informed what the study is about and their participation
was voluntary in nature. Reiteration of the participant's right to withdraw from the
research project at any time without penalty was made clear to the participants.
Results of the study were treated with utmost confidentiality.
Research participants were not subjected to harm in any way whatsoever. ·
Respect for the dignity of research participants was prioritized. The results of the
study were communicated to the participants before the final presentation of the
study.
Data Gathering Procedure
Steps and procedures were followed by the researcher in the data
gathering process. A letter of request for the conduct of the research to IUs was
addressed to the Regional Director of DepEd Caraga and was then attached to
the letter for the Schools Division Superintendent of Butuan City. Upon granting
27
the approval, the researcher asked permission from the public school’s district
supervisor in the respective district for the actual conduct of the study.
The researcher then set a specific date as to when to access their Book
of Records to gather the data from their respective schools. After the dates were
set, the researcher gathered the data. This was done by asking permission from
the school heads and bookkeeper to open their book of accounts to be able to
see how their MOOE was utilized. The bookkeeper and the school head were
asked to stay around in case there were entries that need further explanation
from them.
Further, school heads were interviewed in case the information has to be
verified and the coordinator or booker cannot give the full details. Short guide
questions were prepared by the researcher. After meticulously extracting data
from the documents, documentary analysis was made.
Analysis of Data
The following measures were used in treating the gathered data through
Documentary analysis. The following steps were followed:
1. Listing of resources- The Book of Records of selected IUs were the
sources of data
2. Organization of information- the needed information was based on
the stated problems of the study.
3. Making notes- copies of all the resources were made without
damaging the original document

28
4. Ensuring authenticity- this is to ensure the trustworthiness of the
data used.
5. Checking biases- biases can affect the accuracy of the data
6. Asking questions- questions were asked to help determine the
background of the document and resources.
7. Evaluating the document- after completing the preceding steps,
patterns were identified and useful information were determined on how it
applies to the research problem at hand.

29
Chapter 3
RESULTS AND DISCUSSION
This chapter presents the results and discussion as indicated in the
problems presented in Chapter 1.
Problem 1: What are expenditure components of MOOE for CY
2021 to CY 2023?
The expenditure components of MOOE for CY 2021-2023 include
traveling expenses, traiing and scholarship, supplies and materials, utility,
communication, general services, repairs and maintenance, financial assistance
subsidy, taxes, insurance premiums and other fees, labor and wages, and other
maintenance and operating expenses. Table 2 presents the summary of
traveling expenses of the three schools for three calendar years 2021 -2023.
Table 2
Summary of Traveling Expenses for Schools A, B, and C for 3 Calendar
Years 2021-2023
Percentage
Calendar Total MOOE Adjusted Obligation Disbursement to Total
Year Budget Allotment MOOE
Budget
30
2021 P25,677,000.00 1,805,725.86 1,776,366.86 1,776,366,.86 6.92
2022 26,478,000.00 2,144,000.00 2,143,974.84 2,143,974.84 8.10
2023 30,924,369.13 2,172,770.74 2,172,770.74 2,172,770.74 7.03
Total 83,079,369.13 6,122,496.60 6,093,112.44 6,093,112.44 7.33
Table 2 provides a summary of traveling expenses for Schools A, B, and
C for the calendar years 2021 to 2023, offering an overview of the total
Maintenance and Other Operating Expenses (MOOE) budgets, adjusted
allotments for travel, obligations, disbursements, and the percentage of travel
expenses to the total MOOE budget.
The total MOOE budget across all three schools has seen a consistent
increase over the years, from P25,677,000.00 in 2021 to P30,924,369.13 in
2023. This indicates growth in operational needs or adjustments for inflation
across the schools.
The adjusted allotment for travel has also increased each year, from
P1,805,725.86 in 2021 to P2,172,770.74 in 2023. This suggests that the schools
have recognized a growing need for travel-related expenses and have allocated
more funds accordingly.
The obligations and disbursements matched each other indicating efficient
utilization of funds across the schools by paying all travel expenses obligations
within the year.

31
The percentage of the MOOE budget dedicated to travel shows some
fluctuations. It started at 6.92% in 2021, increased to 8.10% in 2022, and then
decreased slightly to 7.03% in 2023. However, despite the fluctuations, the
percentage remains significant, indicating that travel expenses constitute a
considerable portion of the overall operational budget for all three schools.
To easily get the picture of the total traveling expenses of the schools for
three consecutive years, a figure is presented based on Table 2.
Figure 2: Source of Data, Table 2
Another MOOE component is traning and scholarship expenses. Table 3
shows the result.
Table 3
Summary of Training and Scholarship Expenses for Schools A, B, and C
for 3 Calendar Years 2021-2023
32
Percentage
Budget
2021 P25,677,000.00 1,622,749.64 1,620,050.42 1,620,050.42 6.31
2022 26,478,000.00 2,063,000.00 2,063,000.00 2,063,000.00 7.79
2023 30,924,369.13 3,468,803.03 3,468,803.03 3,468,803.33 11.22
Total 83,079,369.13 7,154,552.67 7,151,853.45 7,151,853.45 8.61
Table 3 provides a summary of Training and Scholarship Expenses for
Schools A, B, and C for three calendar years 2021 to 2023, including the Total
MOOE Budget, Adjusted Allotment, Obligation, Disbursement, and the
Percentage of Training and Scholarship Expenses to the Total MOOE Budget.
The total MOOE budget across all three schools has seen a consistent
increase over the three years, from P25,677,000.00 in 2021 to P30,924,369.13 in
2023. This suggests growth in operating needs or adjustments for inflation across
the schools.
The adjusted allotment for training and scholarship expenses has also
increased each year, reflecting the schools’ recognition of the importance of
investing in these areas. It rose from P1,622,749.64 in 2021 to P3,468,803.03 in
2023.
Both obligation and disbursement figures closely match the adjusted
allotment each year across all schools, indicating efficient utilization of allocated
funds for training and scholarship expenses. This demonstrates effective budget
management and allocation of resources.

33
The percentage of the MOOE budget allocated to training and scholarship
expenses has shown a significant increase over the years. It started at 6.31% in
2021, rose to 7.79% in 2022, and further increased to 11.22% in 2023. This
substantial increase in 2023 suggests a strategic decision or heightened focus on
investing in training and scholarship programs across all three schools
The next component is supplies and materials which include office
supplies, accountable f orms, drugs and medicines, fuel, oil, and lubricants,
technical and scientific equipment such as semi-expendable machinery and
equipment. Table 4 shows the results.
Table 4
Summary of Supplies and Materials Expenses for Schools A, B, and C for 3
Calendar Years 2021-2023
Percentage
Budget
2021 P25,677,000.00 9,507,489.97 9,352,515.07 9,352,515.07 36.42
2022 26,478,000.00 9,187,000.00 9,187,000.00 9,187,000.00 34.70
2023 30,924,369.13 10,640,940.85 10,640,940.85 10,640,940.85 34.41
Total 83,079,369.13 29,335,430.82 29,180,455.92 29,180,455.92 35.12
Table 4 provides a summary of Supplies and Materials Expenses for
Percentage of Supplies and Materials Expenses to the Total MOOE Budget.

34
The total MOOE budget across all three schools has increased over the
three years, from P25,677,000.00 in 2021 to P30,924,369.13 in 2023. This
indicates potential growth in operational needs or adjustments for inflation across
the schools.
The adjusted allotment for supplies and materials expenses has fluctuated
over the years, starting at P9,507,489.97 in 2021, dro[[ing slightly to
P9,187,000.00 in 2022, and increasing to P10,640,940.85 in 2023.
The obligation and disbursement figures matched, indicating efficient
utilization of funds for supplies and materials by paying all obligated amount
within the year.
The percentage of the MOOE budget obligated to supplies and materials
expenses has remained relatively stable over the years. It started at 36.42% in
2021, decreased to 34.70% in 2022, and then slightly decreased further to
34.41% in 2023. Despite slight fluctuations, the percentage remains significant,
indicating the importance of supplies and materials expenses in supporting the
operations of all three schools.
Further scrutiny of the records for supplies and materials indicate that the
three schools have the same items as provided by the guidelines in the utilization
of MOOE. Table 13 shows the itemized expenses for materials and supplies of
the three schools.
Table 5
Summary of Utility Expenses for Schools A, B, and C for 3 Calendar Years
2021-2023
35
Percentage
Budget
2021 P25,677,000.00 3,483,252.82 3,332,899.52 3,329,693.15 12.98
2022 26,478,000.00 5,495,000.00 5,495,000.00 5,495,000.00 20.75
2023 30,924,369.13 5,917,908.69 5,917,908.69 5,917,908.69 19.14
Total 83,079,369.13 14,896,161.51 14,745,808.21 14,742,601.84 17.75
Table 5 provides a summary of Utility Expenses for Schools A, B, and C
for three calendar years 2021 to 2023, including the Total MOOE Budget,
Adjusted Allotment, Obligation, Disbursement, and the Percentage of Utility
Expenses to the Total MOOE Budget.
the schools.
The adjusted allotment for utility expenses has also increased each year,
reflecting the schools’ recognition of the importance of investing in utilities to
support their operations. This demonstrates their commitment to ensuring a
conducive learning environment.
In 2022 and 2023 data, the obligation and disbursement amounts are
identical, indicating that Schools A, B, and C fulfilled their financial commitments
entirely, as the disbursed amount matches the obligated funds. However, in 2021
there is a slight difference between the obligation and disbursement amounts.

36
This discrepancy could be due to various reasons such as timing differences,
partial payments, or adjustments in the obligations.
Another component of the MOOE is communication. This includes
postage and courier services, mobile, landline, internet subscription, and cable,
satellite, telegraph and radio. Table 6 shows the results.
Table 6
Summary of Communication Expenses for Schools A, B, and C for 3
Percentage
Budget
2021 P25,677,000.00 680,940.81 622,176.17 622,176.17 2.42
2022 26,478,000.00 704,000.00 703,524.32 703,524.32 2.66
2023 30,924,369.13 711,824.67 711,824.67 711,824.67 2.30
Total 83,079,369.13 2,096,765.48 2,037,525.16 2,037,525.16 2.45
Table 6 provides a summary of Communication Expenses for Schools A,
B, and C for three calendar years 2021 to 2023, including the Total MOOE
Budget, Adjusted Allotment, Obligation, Disbursement, and the Percentage of
Communication Expenses to the Total MOOE Budget.
the schools.
37
The adjusted allotment for communication expenses has increased each
year, reflecting the schools’ recognition of the importance of investing in
communication tools and services to support their operations.
Both obligation and disbursement figures matched each year indicating
effective and efficient utilization of funds for communication expenses by paying
all obligations within the year.
The percentage of the MOOE budget obligated to communication
expenses has remained relatively low and stable over the years, ranging from
2.30% to 2.66%. This suggests that communication expenses are not primary
focus area for the schools.
General services is another component of MOOE. This includes janitorial
services, security services and other general services. Table 7 shows the
results.
Table 7
Summary of General Services Expenses for Schools A, B, and C for 3
Percentage
Budget
2021 P25,677,000.00 6,570,234.15 6,570,234.15 6,570,234.15 25.59
2022 26,478,000.00 5,122,160.44 5,122,160.44 5,122,160.44 19.34
2023 30,924,369.13 6,076,007.46 6,076,007.46 6,076,007.46 19.65
Total 83,079,369.13 17,768,402.05 17,768,402.05 17,768,402.05 21.39

38
Table 7 provides a summary of General Services Expenses for Schools
A, B, and C for three calendar years 2021 to 2023, including the Total MOOE
General Services Expenses to the Total MOOE Budget.
the schools.
The adjusted allocation for general services expenditures varies over time,
reaching a peak in 2021, declining in 2022, and then somewhat rising once more
in 2023. This implies that during this time, schools may have had to adjust to new
operational needs or priorities.
The amount of funds obligated or committed for expenditure within the
given year for all three schools combined matched with the actual amount of
money spent or disbursed during the same calendar years for all three schools
combined.
The percentage of the MOOE budget obligated to general services
expenses fluctuates each year, with the highest percentage in 2021 (25.59%)
and the lowest in 2022 (19.34%). This suggests variations in the prioritization of
general services expenses relative to the total budget.

39
Another component of MOOE expenditures is Repairs and maintenance.
This includes buildings and other structures, machinery and other office
equipment. Table 8 shows the results.
Table 8
Summary of Repairs and Maintenance Expenses for Schools A, B, and C
for 3 Calendar Years 2021-2023
Percentage
Budget
2021 P25,677,000.00 1,402,884.00 1,402,160.49 1,402,160.49 5.46
2022 26,478,000.00 1,203,051.25 1,203,051.25 1,203,051.25 4.54
2023 30,924,369.13 1,321,770.69 1,321,770.69 1,321,770.69 4.27
Total 83,079,369.13 3,927,705.94 3,926,982.43 3,926,982.43 4.73
Table 8 provides a summary of Repairs and Maintenance Expenses for
Percentage of Repairs and Maintenance Expenses to the Total MOOE Budget.
the schools.
The adjusted allotment, the amount committed (obligation), and the
amount spent (disbursement) on repairs and maintenance are closely aligned

40
each year, indicating precise budget planning and effective financial execution.
However, the proportion of the total MOOE budget obligated to repairs and
maintenance decreased each year, from 5.46% in 2021 to 4.27% in 2023.
Despite the nominal increase in adjusted allotments in 2023 compared to 2022,
the relative proportion of funds dedicated to maintenance is shrinking with the
growing total budget.
Taxes, insurance premiums and other fees is the next component of
MOOE. Table 9 shows the results.
Table 9
Summary of Taxes, Insurance Premiums and Other Fees Expenses for
Schools A, B, and C for 3 Calendar Years 2021-2023
Percentage
Budget
2021 P25,677,000.00 90,500.00 90,500.00 90,500.00 0.35
2022 26,478,000.00 99,000.00 99,000.00 99,000.00 0.37
2023 30,924,369.13 66,750.00 66,750.00 66,750.00 0.22
Total 83,079,369.13 256,250.00 256,250.00 256,250.00 0.31
Table 9 provides a summary of Taxes, Insurance Premium and Other
Fees Expenses for Schools A, B, and C for three calendar years 2021 to 2023,
including the Total MOOE Budget, Adjusted Allotment, Obligation, Disbursement,
and the Percentage of Taxes, Insurance Premiums, and Other Fees Expenses to
the Total MOOE Budget.

41
the schools.
Across the three schools (A, B, and C), the adjusted allotment, obligation,
and disbursement for taxes, insurance premiums, and other fees remained
relatively stable over the three years. This suggests consistent planning and
expenditure in this area.
Taxes, insurance premiums, and other fees represent a very small fraction
of the total MOOE budget for all three schools, ranging from 0.22% to 0.37%
over the three years. This indicates that these expenses have minimal impact on
the overall budget allocation for the schools. Besides, there is a slight decrease
in the percentage of the total MOOE budget dedicated to taxes, insurance
premiums, and other fees from 2021 to 2023, declining from 0.35% to 0.22%.
This may indicate a decreasing importance or prioritization of these expenses
relative to other areas of expenditure.
Another component is labor and wages. Summary of the expenses for
this component is shown in Table 10.
Table 10
Summary of Labor and Wages Expenses for Schools A, B, and C for 3
Percentage
Budget
42
2021 P25,677,000.00 98,000.00 98,000.00 98,000.00 0.38
2022 26,478,000.00 69,828.10 69,828.10 69,828.10 0.26
2023 30,924,369.13 79,000.00 79,000.00 79,000.00 0.26
Total 83,079,369.13 246,828.10 246,828.10 246,828.10 0.30
Table 10 provides a summary of Labor and Wages Expenses for Schools
A, B, and C for three calendar years 2021 to 2023, including the Total MOOE
Labor and Wages Expenses to the Total MOOE Budget.
the schools.
The adjusted allotment, obligation, and disbursement for labor and wages
expenses fluctuate across the three years. Also, the labor and wages expenses
represent a relatively low and decreasing portion of the total MOOE budget for all
three schools, from 0.38% in 2021, declining to 0.26% in 2022 and 2023.
The amounts obligated and disbursed match the adjusted allotment each
year, indicating that the allocated funds were fully utilized for labor and wages
expenses.
The last component of MOOE is other maintenance and operating
expenses which include printing and publication expenses, representation

43
expenses, transportation and delivery expenses, and subscription expenses.
Table 11 shows the summary.
Table 11 provides a summary of Other Maintenance and Operating
Expenses for Schools A, B, and C for three calendar years 2021 to 2023,
including the Total MOOE Budget, Adjusted Allotment, Obligation, Disbursement,
and the Percentage of Other Maintenance and Operating Expenses to the Total
MOOE Budget.
Table 11
Summary of Other Maintenance and Operating Expenses for Schools A, B,
and C for 3 Calendar Years 2021-2023
Percentage
Budget
2021 P25,677,000.00 415,222.75 405,703.59 405,703.59 1.58
2022 26,478,000.00 390,960.21 390,960.21 390,960.21 1.48
2023 30,924,369.13 468,593.00 468,593.00 468,593.00 1.52
Total 83,079,369.13 1,274,775.96 1,265,256.80 1,265,256.80 1.52
the schools.
Throughout the three schools (A, B, and C), the adjusted allotment,
obligation, and disbursement for other maintenance and operating expenses

44
remained relatively stable over the three years. However, it represents only a
moderate portion of the total MOOE budget for all three schools ranging from
1.48% to 1.58% over the three years.
The amounts obligated and disbursed match indicating that the funds
obligated or committed were fully paid.
Problem 2: What is the trend of MOOE utilization in selected IUs for
CY 2021 to CY 2023?
Problem 3: Based on the findings, how can the data help in
creating a budget plan for MOOE utilization for the CY 2025?

45
REFERENCES
Arevalo, Limer N. and Comighud, Sheena Mae T. (2020). Utilization of
Maintenance and Other Operating Expenses (MOOE) in Relation to
Students’ Academic Performance
Arlene Cornejo Redoñai of Tacloban City Division, Department of Education,
Tacloban City, and Gerry De Cadiz College of Business and
Entrepreneurship, Eastern Visayas State University, Tacloban City,
Philippines (2020)
Bantugan et al. (2023). Maintenance and Other Operating Expenses (MOOE)
support: its effect to the teaching performance and learning outcomes of
pupils. Cotabato, Philippines
Bonso and Benavides (2018). Challenges Faced by School Heads in the
Management of MOOE. https://www.scribd.com. Retrieved September 9,
2023.
46
DepEd Order No. 12, s. 2014. Implementing Guidelines on the Direct Release of
Maintenance and Other Operating Expenses (MOOE) allocations of
schools to the Respective Implementing Units
DepEd Order No. 13, s. 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
DepEd Order No. 008, s. 2019 “Revised Implementing Guidelines on the Direct
Release, Uses, Monitoring and Reporting of MOOE Allocation of
Schools, Including Other Funds Managed by Schools”
Gempes & Ochada (2018). The realities of maintenance and other operating
expenses (MOOE) allocation in basic education system: Unheard voices
of public school teachers. International Journal of Scientific & Technology
Research.
IJAERS Journal (2020) Utilization of Maintenance and other Operating Expenses
(MOOE) of Non-Fiscally Autonomous Senior High
Schoolshttps://www.ijsr.net › archive School Profile and Management of
Miscellaneous and Other Expenses, International Journal of Science and
Research
Kirby (2018). Maintenance and Other Operating Expenses (MOOE) Support: Its
Effect to the Teaching Performance and Learning Outcomes of Pupils
Miranda, M. and Perez, D. (2021). Disbursement and Utilization of Maintenance
and Other Operating Expenses (MOOE) Practices of Selected Schools in
the Division of Palawan, Philippines

47
National Budget Memorandum No. 145, s. 2023. National Budget Call for FY
2024
Nasrudin, et. al. (2023). Practices on the Utilization and Implementation of
Maintenance and Other Operating Expenses (MOOE) Towards School
Improvement in the SDO-SGA MBHTE BARMM
RA 9155. Governance of Basic Education Act
RA 9485. An Act to Improve Efficiency in the Delivery of Government Services to
the Public by Reducing Bureaucratic Red Tape, Preventing Graft, and
Corruption, and Providing Penalties Therefore
Romanes, M.A. (2018). Trend Analysis of MOOE Utilization in a Public
Elementary School, grin.com/document/ 1040348ss
Sanchez, L.(2021). ss Issues and Realities of Maintenance and Other Operating
Expenses Allocation among the Public Elementary Schools in the Division
of Iligan City. Basis for a Financial Management Plan
Trend Analysis of Maintenance and Other

Operating Expenses (MOOE) Utilization in
a Public Elementary School
Research Paper (Postgraduate), 2018
34 Pages, Grade: 1.00
48
MS. MAY ANNE JOY ROMANES (AUTHOR)
Excerpt
Over the years, budget, in alignment with the school development plan, is a powerful tool to improve
educational institutions (Kirby, 2018). A well-planned and well-spent budget helps in achieving
personal, national, and global development goals (Wha, 2014). Like most countries around the world,
Philippines has recognized the crucial role of school budget; hence, the Department of Education
(DepEd) allocates various financial resources to schools to support them in enabling the students and
school personnel to perform better (DepEd Order [DO] no. 13, s. 2016). One of these resources made
available for use by public elementary schools is the Maintenance and Other Operating Expenses
(MOOE) fund.
MOOE is a government-allocated fund for public schools that can be spent on activities and
necessities that support learning programs, and help in maintaining a safe and healthy environment in
schools (DepEd, 2017). In relation to this, accountability in the use of the MOOE is secured by
posting a transparency board on its utilization, in accordance with the Republic Act 9485, also known
as the Anti-Red Tape Act of 2007 (Philippine Information Agency, 2017).
Though the provisions for the use of MOOE has been fairly clear, at least to the school MOOE
coordinator (teacher) and the school head, data on the trends and/or patterns on its utilization are yet to
be available. Moreover, despite careful considerations in allocating this fund to various school needs,
researches on how it could be used efficiently has not yet been carried out, as most studies available
focus on school finances in general. It is crucial that schools established a clear, realistic, and high-
impact research-based plan on using government funds, specifically MOOE, as part of good
governance in educational institutions.
Research Questions
The following questions guide the study:
(1) How is MOOE utilized in School X in the last 3 School Years (SYs) in terms of the frequency and
amount of total expenses by item of expenditure?;
(2) What is the trend of MOOE utilization in School X from SY 2015-2016 to SY 2017-2018?; and
(3) How could the data help in creating a budget plan in MOOE utilization for the SY 2018-2019?.
Objectives of the Study
This study aims to do the following:
(1) describe how MOOE utilized in School X in the last 3 School Years (SYs) in terms of the
frequency and amount of total expenses by item of expenditure;
(2) determine the trend of MOOE utilization in School X from SY 2015-2016 to SY 2017-2018; and
(3) create a budget plan in MOOE utilization for the SY 2018-2019.
Significance of the Study

49
This study explores the MOOE utilization in a small public elementary school in the last 3 SYs. It is
interesting to note that within 3 SYs, School X has been under the leadership of 3 different principals,
each having distinct leadership and spending styles. The findings in this research could help school
heads in planning and making decisions related to MOOE budgeting and strategic financial
management. This study may also fill in some gaps in knowledge on how MOOE is spent in public
schools and hence, may help in analyzing their expenditures in other schools, in response to its
objectives and needs.
Scope and Limitations of the Study
The study was conducted in a small public elementary school. It was conducted from February to May
2018.
The study was limited to the data on MOOE utilization of School X during the following SYs,
namely: SY 2015-2016, SY 2016-2017, and SY 2017-2018. The data for SY 2015-2016 and SY 2016-
2017 covered the months of June to May of the following year (e.g. June 2015 to May 2016);
however, in the SY 2017-2018, the months of April and May were not included because the data was
collected in mid-April, in which the MOOE reports for the said months were yet to be available.
The results of this study cannot be used to generalize the trend in MOOE utilization in other public
schools.
Review of Related Literature
Not many studies have been conducted about finances in schools and how it is spent.
It is interesting that despite the availability of school finance data in mandated transparency boards,
very few used these data to look for problems, or to forecast them, in order to improve the financial
systems of schools. Also, the problem might be due to the fact that DepEd-managed schools heavily
rely on the government for their funding (World Bank, 2016), unlike private schools which have to
perfect their financial management to make the most from the tuition and other fees which their
students pay. Hence, accountability on the efficiency and risk of fund management seems to be higher
in private schools than public schools.
Filipino researchers agree that DepEd has greatly improved in its overall delivery of educational
services (Philippine Business for Education & Araullo University, 2013). With the second highest
allocation in the 2018 national budget, DepEd is expected to continue carrying reforms in improving
the quality of the basic education (Rey, 2018). Increase in the budget for education shows the
commitment of the government to implement school improvement plans; however, a detailed costing
study revealed that the government allotted funds for schools are insufficient to ensure that existing
service standards are met (World Bank, 2016). Another study revealed that DepEd has yet to improve
in budget preparation and implementation (Philippine Business for Education & Araullo University,
2013). Both of which have been critical in strategic financial management. Furthermore, little
participation of stakeholders was reflected in the planning process (Philippine Business for Education
& Araullo University, 2013). Involvement of stakeholders from the planning to the evaluation stages
is important to assess the needs effectively and check if the objectives have been met (Philippine
Business for Education & Araullo University, 2013). With these problems in mind, opportunities for
intensifying financial management in public schools arise.
Most of the funding to the public schools is provided by the government through the MOOE (World
Bank, 2016). In 2013, MOOE allocations accounted for 68% of all discretionary funding, and in the
case of over 10% of schools, these were the only source of operational funding they received (World
50
Bank, 2016). The MOOE of a school is based on the following factors, namely: total school
enrolment, number of teachers, number of classrooms, and number of graduating students (DepEd,
2017). While more than 50% of the school principals claim to know the formula of MOOE funding, a
national survey conducted proved otherwise. The Public Education Expenditure Tracking and
Quantitative Service Delivery Study (PETS-QSDS) found out that less than 10% of principals actually
know the correct MOOE formula (World Bank, 2016). Moreover, only 40% of parents are aware that
schools receive MOOE funds (World Bank, 2016). Hence, with limited knowledge of the formula and
the MOOE itself, schools would not be able to confirm if they are receiving the correct amount of
funds (World Bank, 2016). The components of the MOOE allocation formula in elementary schools is
shown in Table 1.
Table 1. Components of the MOOE allocation formula in elementary schools (PETS-QSDS as cited
by World Bank, 2016).
Abbildung in dieser Leseprobe nicht enthalten
DO no. 13, s. 2016 provides the uses of MOOE in schools, such as: utilities (e.g. electricity and
water); school-based training and activities; special curricular and cocurricular programs; graduation
rites, moving up, closing ceremonies and recognition activities expenses; security,
transportation/mobility and janitorial services; minor repairs of facilities, building and ground
maintenance, and the upkeep of the school; and the activities stated in the School Improvement Plan
(SIP) for the current SY, and in the Annual Implementation Plan (AIP) of the school. A public
elementary school, as a nonimplementing unit, is responsible for the following: applying bonding with
the Bureau of Treasury, drawing cash advance from the Division Office for MOOE requirements, and
most importantly, submit liquidation reports to the Division Office for replenishing the school MOOE
(DepEd, 2017). Violation to any provisions of DO no. 13, s.2016, shall be dealt with administratively
as pursuant to DO no. 49, s. 2006 (DO no. 13, s. 2016).
School liquidation reports on MOOE revealed the problem of utilizing the allotted MOOE completely
(World Bank, 2016). The reasons behind this problem were lack of capacity and time to meet their
reporting and procurement requirements (World Bank, 2016).
Decisions on MOOE use is largely confined to the school principal and teachers (World Bank, 2016).
In a survey done by PETS-QSDS in 2014, 80% of elementary school reported that teachers had been
consulted about the utilization of MOOE (World Bank,
2016). The Parent-Teacher Association (PTA) was reported by 30% of elementary schools to
participate in discussions about MOOE utilization; 13% of elementary schools reported the
involvement of the School Governing Council (SGC); same percentage was reported in terms of the
involvement of parents; and less than 10% revealed the participation of local school board (World
Bank, 2016).
Recent survey showed that in 2013, elementary schools had used approximately three- quarters of
their MOOE to pay for the office supplies, undertake routine maintenance, and pay their utility bills
(World Bank, 2016). While these are indispensable, it leaves little opportunities for schools to invest
in activities that support better learning (World Bank, 2016). World Bank (2016) found through the
PETS-QSDS survey in 2013 that 5% of MOOE allocation of elementary schools was spent on
equipment and instructional materials which were prohibited under current guidelines. The same
survey also revealed that more than 80% of MOOE is spent on allowable items. Further findings also
showed that the proportion of the fund use to purchase items that are directly related to learning are
relative low, with around 3% of expenditures in training elementary school teachers, and 4% of funds
51
spent for instructional materials, such as periodicals or review materials (World Bank, 2016). Figure 1
shows the percentage of total MOOE expenses by item of expenditure.
Figure 1. Percentage of total MOOE expenses by item of expenditure (PETS-QSDS as cited by World
Bank, 2016)
Table 2 Characteristics of School X
Research Design
This study utilized qualitative research design using case study approach.
Participants
The participants in this study were the principal and the teacher-in-charge of the school MOOE. The
names of the participants and their school were kept confidential.
Data Gathering
The data was collected from school documents, interviews with the school MOOE coordinator, and
copy of the official MOOE liquidation reports.
Data Analysis
Frequencies of expenditures in various items in a SY were tallied and organized in bar graphs. Pie
charts were used to show percentages of spending in a SY.
Results and Discussion
MOOE Utilization in SY 2015-2016
Figure 2 shows the frequency of total MOOE expenses by item of expenditure in SY 2015-2016.
Results revealed that electric bill was paid most frequently. It was followed by water bill, then by
telephone/internet bill. Differences in frequencies of paying utilities were due to varying due dates and
flexibility in payment terms (e.g. water bill has longer grace period of paying after the due date;
hence, payments for 2 months were made in a single month). Also, the telephone and the internet were
installed in August; hence, the payment for the service in this SY started in September 2015 and ended
May 2016, completing only 9 months of service. Office supplies and test papers have been spent on
the same number of times. MOOE was spent on painting materials and teacher training 4 times.
Expenditures for identification (ID) cards were made 3 times in SY 2015-2016. Repairs were only
done twice in the mentioned school year. The school spent for clinic supply, recognition, and
graduation expenses once.
52
The percentage of total MOOE expenses by item of expenditure in SY 2015-2016 is shown in Figure
3.
- Telephone/internet
- Electricity Water
- Test papers
- Paint
- ID cards
- Supplies
- Graduation
- Teacher trainings
- Recognition
- Clinic supply
- Repairs
Table 3 shows the amount and percentages of total MOOE expenses by item of expenditure in SY
2015-2016.
Results revealed that more than half of the MOOE for SY 2015-2106 was spent on the utilities.
Although the school spent more frequently on office supplies than on paint, higher percentage of
MOOE was utilized on the latter. Test papers and office supplies were spent in the same SY in the
same number of times; however, higher percentage and amount was spent for test papers. Also, the
school spent for ID cards thrice, but since it is a high-value item, 8%, or P 15 648.00, of MOOE was
spent for this item. Interestingly, graduation expenses and office supplies had obtained same
percentage share of MOOE; hence, one-time expenditure of graduation rites can be comparable to the
amount of one-year supply of office tools in this SY. Expenditures on the training of teachers were not
given much priority in this SY, with only 4% share in the MOOE. More so, very little was spent for
clinic supply and repairs, barely getting 1% of the fund. SY 2016-2017
The frequency of total MOOE expenses by item of expenditure in SY 2016-2017 is shown in Figure 4.
Results showed that electricity and water were paid most often using the school MOOE. Though
electricity topped, there is a decrease in frequency in the said item than in last SY. When asked about
this, the school MOOE coordinator confirmed that it was due to delay in the payments. It was during
this SY when School X was past due in its payment for utilities due to shortage of funds. The school
MOOE coordinator affirmed, “time ni Ma’am [name omitted], time na nagkaka-kapos-kapos tayo ng
pera, inililipat ng buwan [pertaining to payments for the utilities] (It was the time of Ma’am [name
omitted]; the time when fund were insufficient, so we pay our dues on the following month.).” School
X also spent for repairs, paint and equipment more frequently than the previous SY. Office supplies
were bought 7 times, and test papers were paid 4 times. Twice was MOOE spent for each of the
following items, namely: teacher training, ID cards, and graduation expenses. The school spent once
for the recognition, and once for the Grade 5 Learner’s Materials (LMs).
5.
- Repairs
- Equipment
53
- Electricity Water
- Paint Test papers
- Supplies
- ID cards
- Graduation
- Teacher training
- Recognition
- Grade 5 LM
2016-2017.
In SY 2016-2017, equipment and repairs were given priority, garnering an allocation of 15% each.
These items were closely followed by electricity, and then by the water bill. Although the school had
only spent 5 times on paint, it has actually spent 10% of the MOOE fund. Expenditures on test papers
went down to 6%. The school MOOE coordinator explained this was neither due to the decrease in
price nor the quantity of the item, but instead rooted to the shortage of MOOE fund, in which the
balance for the test papers was paid using local funds. Expenses for office supplies and graduation
were no longer comparable unlike in the previous SY. Teacher trainings got few portion of the MOOE
at 3% level. The payment for the things used during the recognition ceremonies got a share of 1%.
Photocopy for Grade 5 LMs barely got 1%. This item, however was questionable, because it did not
belong to any categories of allowable items; the LMs photocopied was not downloaded from LRMDS
and DepEd Central Office already provides the LMs to public schools; hence, LMs should not be paid
using the MOOE.
SY 2017-2018
The frequency of total MOOE expenses by item of expenditure in SY 2017-2018 is shown in Figure 6.
Figure 6. Frequency of total MOOE expenses by item of expenditure in SY 2017-2018*
*Data on SY 2017-2018 did not include the months of April and May
In SY 2017-2018, electricity, water, and telephone bills got the similar frequencies of expenditure.
Payments for these utilities were made each month, hence, they obtained the highest frequency among
the remaining items. Supplies followed with frequency of expenditure of 7. Five times did the school
spent for repairs and paint, and 4 times it spent
for test papers and teacher trainings. School X spent for equipment twice. It also spent once for the
Programs, Projects and Activities (PPA), ID cards, donor’s tax (for the government- donated land),
recognition expenses, wage for the person who installed the CCTV around the school premises, and
graduation expenses. Interestingly, it has been the first time in 3 years for School X to spend for a
PPA.
7.
54
- Electricity
- Repairs
- Supplies
- Test papers Water
- Paint
- ID cards
- Teacher trainings
- Graduation
- Equipment
- Recognition
- PPA
- Tax Wage
2017-2018.
Results revealed that the school spent the highest amount on electricity. It was followed by the
telephone/internet bill. Repairs and supplies got 11% of the MOOE fund. It was followed by expenses
on test papers, which obtained 10 % of the fund. The percent of expenditure on this item went higher
by 4% than previous SY, because it was paid solely using the MOOE fund. The amount of
expenditures on various items, such as ID cards, equipment, teacher trainings, and graduation
expenses, decreased, in comparison with the previous SY; hence, providing opportunities for
expenditures on low-cost items, such as PPA, wage and tax. Other recurring expenses, such as
utilities, also decreased; however, it might be because the data for SY 2017-2018 did not include the
months of April and May.
Trend Analysis
Table 6 shows the amount and percentages of total MOOE expenses by item of expenditure from SY
2015-2016 to SY 2017-2018.
Results showed that the biggest chunk of MOOE funds in the last 3 SYs went to paying utilities (43%
in total). Telephone/internet bill garnered the highest expenditure in MOOE; although, its cost had
decreased as SYs went. Moreover, this item has generally been paid on a fixed amount in each SY,
unlike electricity and water, which varied monthly. One of the reasons for the varying monthly
payments is the activities that render the school as venue (e.g. district camping, housing for boy/girl
scouts, venue for division seminars); this increased the consumption for electricity and water, although
most of the time, the head of event gave some monetary compensation for the use of utilities, which
could also be used to capitalize on other items needed by the school. The school MOOE coordinator
confirmed,
55
“usually iba-iba [pertaining to the cost of utilities]. ’Pag tayo ay nagkakaroon ng mga camping, ayan
nataas. Nagkakaroon yata ng camp fee [compensation of utilities]... pero di ipinapasak sa MOOE
fund. (It [cost of utilities] usually varies. During camping activities, it increases. We are given camp
fee [compensation of utilities]... but it was not used to augment the MOOE fund.).” Items such as, ID
cards and test papers are undeniably important to pupils. Together, they comprise 15% of the total
MOOE fund in the 3 SYs which could have better spent to activities that have direct effect on pupils’
learning, such as PPA and teacher trainings. Cheaper alternatives could have been availed of to reduce
the towering costs of ID cards and test papers. Expenses for equipment (6%) vary throughout SYs; in
SY 2015-2016, no expense was reported for this item, but in SY 2016-2017, the expenditure
catapulted to P 41 613.13, then went down to P 2 980.00 in the following SY.
To make most out of the limited MOOE funds, School X could have evaluated equipment purchases
based on the urgency and importance, in which if other SYs did not need the certain equipment, why
School X would spend for such in the present SY. Similar with the expenses for equipment was the
expenses for repair. From an expense of just P 570.00 in
SY 2015-2016, it went up to a much higher amount of P 41 875.46 in the following SY, then it was
decreased to P 23 445.50 in SY 2017-2018. Repair expenses should have also been evaluated as this
item can be funded by the division and the local government themselves.
The school MOOE coordinator confirmed, “sa simula ng School Year, tsine-check up yan [school
buildings and facilities], tapos bina-budget-an...although kasamapa siya [repairs] sa MOOE kasi
halimbawa after na-check-up, ‘di pa siya for repair eh in the middle of the year o end of the year ay
pang repair na siya o, sa MOOE na kukunin, kasi ‘di na siya reported. Hindi na siya [need for repair]
nakita ng kung sino mang nagbisita. Hindi ganon kalaki ang nagagamit ng school [sa repairs] sa
MOOE budget (in the beginning of the School Year, those [the buildings and facilities] were checked,
then funds were allotted.. .although it [repairs] was still included in the MOOE, like for instance, after
checking, it [building/facilities] was initially found as not yet fit for repair, then in the middle of the
year or end of the year, repair was needed, it will be charged against the MOOE. It was not seen by
the person in-charge of checking. The school do not spend much [on repairs] using the MOOE.).” To
add, expenditures for this item should have been for the facility damages that have not been foreseen
through planning by the beginning of the school year (e.g. damages due to natural disasters). Office
supplies (9%) were one of the indispensable items in the budget. When asked about what comprised
the supplies, the MOOE coordinator of School X answered, “Yung mga bond papers ginagamit ng
teacher, ginagamit ng principal sa mga reports.yung mga folder, mga ink.’yan ay kasama kasi sa mga
school supply. Mahal kasi ang ink.folders, envelopes, pencils... (The bond papers used by the teachers
and by the principal.. .folders, bottles of ink.. .those were included in the office supplies.
Ink.. .folders, envelopes, pencils were expensive.).” Funding for teacher trainings across SYs was low
(4%), which also happened to be similar with the findings of World Bank (2016).
The pattern for the 3-year MOOE expenses also showed one-time expenditures made by the school,
namely: PPAs, tax, Grade 5 LMs, and clinic supply. The tax for the donated school land, and the clinic
supply, could have been shouldered by the canteen through its 35% share in school operations fund,
and 5% share in school clinic fund. The Grade 5 LMs should have not been charged against the
MOOE funds, as it was not included in the provisions of DO no. 13, s. 2016.
The trend in MOOE utilization did not conform to the findings of World Bank (2016) through PETS-
QSDS. According to the report, the most part (30%) of school MOOE in the Philippines goes to office
supplies, and it was followed by repair (25%). In the MOOE report of School X, only 7% goes to
school supplies, and 9% for the repairs. Huge difference was also observed on the allocation for
utilities. In School X, almost half (43%) went to utilities, in contrast to around 10% in public
56
elementary schools in the country. Printing and copying were comparable to the expenses for the test
papers (each got 9%). Despite the low allocation in the funding, percentage allotment in teacher
trainings in School X is still higher at 4%, than the national average of 2% (World Bank, 2016).
Equipment expenses in School X were higher (6%), unlike in the Philippines schools, with the average
of 1%.
Budget Plan
Table 7 shows the projected MOOE allocation of School X in SY 2018-2019.
Table 8 shows the proposed budget plan of MOOE utilization for the SY 2018-2019.
The table above shows the proposed budget plan for the next SY. Percent allocation for the utilities
was maintained. More allocation was given to high-impact activities, such as teacher trainings, CI
meetings/LAC sessions, and PPA. Budget for paint, repairs and equipment were lessened. Payments
for high-value items, such as ID cards and test papers, were as much as possible, paid at once. The
graduation and recognition expenses were planned to be paid in 2 months because of its high cost;
although most of the portion were paid during the 1st month. Allocation for supplies was set at 10%
each month, in support of the materials needed for PPA, CI meetings, and LAC sessions.
Conclusions
The expenses for each month in the last 3 SYs varied. There were months when the budget was rigid,
and months when other items can be freely purchased. Though at certain times, the school head could
not put as much items within the given budget, other sources of funds can be used to cover or augment
the costs of such. More than half of the MOOE went to items that were critical to the day-to-day
operations of the school; hence, leaving the school head with limited discretionary funds. Items, which
had high impact to student learning and achievement, were often neglected in the budget, in place of
less critical items, such as ID cards and equipment. There were also months when repairs and
equipment got high portion of the fund. Frequent expenditures in repairs in equipment must be
assessed if it resulted from poor planning and/or poor needs assessment at the beginning of the school
year.
Recommendations
It is recommended to expand the trend analysis of MOOE utilization in different public schools, to
compare the expenditures made by different schools, and to find patterns in their use of funds, to aid
in strategic financial management. It is also proposed that school heads should look into allotting more
budget to high impact items, such as teacher trainings and PPA. High allocation on repairs and
equipment could also be kept to the minimum through proper planning, evaluation, reporting and
follow up to the proper authorities (e.g. municipal engineer). Moreover, it is suggested that school
heads plan the utilization of MOOE with the support of other funding sources, such as canteen fund,
donations, School- based Feeding Program (SBFP) fund, Specials Education Fund (SEF) and similar
financial sources.
References
57
Department of Education (DepEd). (2017). Maintenance and Other Operating Expenses.

http://www.deped.gov.ph/infographics/mooe DepEd Order [DO] no. 13, s. 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
http://www.deped.gov.ph/sites/default/files/order/ 2016/DO_s2016_13.pdf DepEd 4-A Regional
Memorandum no. 665, s, 2017. 2016 Performance-based Bonus of schools: School level 1.3
elementary and secondary. Retrieved from
http://depedcalabarzon.ph/wp-content/uploads/2017/11/Regional- Memorandum-No.-665-S.-2017.pdf
Kirby, J. (2018). How to plan your school budget to save money and add value. Retrieved from
https://www.theaccessgroup.com/blog/how-to-plan-your-school-budget- to-save-money-and-add-
value/
Philippine Business for Education & Araullo University. (2013). DepEd’s budget process requires
more fine-tuning. Retrieved from https://www.rappler.com/move- ph/issues/budget-watch/23435-
deped-budget-process-requires-fine-tuning Philippine Information Agency. (2017). DepEd reminds
schools to maximize utilization of MOOE. Retrieved from http://pia.gov.ph/news/articles/1002712
Rey, A. (2018). What's the share of gov't offices in the 2018 P3.8-Tnational budget?
Retrieved from https://www.rappler.com/move-ph/issues/budget- watch/191632-government-office-

2018-national-budget-overview Wha, L. J. (2014). Why we must invest more in education. Retrieved
from https://www.weforum.org/agenda/2014/09/invest-in-education-income- inequality/
World Bank. (2016). Assessing basic education service delivery in the Philippines: The Philippines
public education expenditure tracking and quantitative service delivery study. Retrieved from
http://documents.worldbank.org/curated/en/507531468325807323/pdf/AUS67 99-REVISED-PH-
PETS-QSDS-Final-Report.pdf
[...]
Excerpt out of 34 pages
Details
Title
Trend Analysis of Maintenance and Other Operating Expenses (MOOE)
Utilization in a Public Elementary School
Course
Educational Management
Grade
1.00
Author
Ms. May Anne Joy Romanes (Author)
Year
2018
58
Pages
34
Catalog Number
V1040348
ISBN (eBook)
9783346458506
Language
English
Keywords
trend, analysis, maintenance, other, operating, expenses, mooe, utilization, public,
elementary, school
Quote paper
Ms. May Anne Joy Romanes (Author), 2018, Trend Analysis of Maintenance and
Other Operating Expenses (MOOE) Utilization in a Public Elementary School,
Munich, GRIN Verlag, https://www.grin.com/document/1040348
Questionnaire
59
Analysis of MOOE Expenditures among Empowered Schools

in Butuan City Division
Name (Optional) __________________ Position ________________
School: ___________________________________________________
Direction: Please provide the needed information to the best of your knowledge.
Rest be assured that all gathered data will be treated with utmost confidentiality
and will be used for research purposes only.
Part I: Profile of the School
Please provide the needed data in terms of the indicated variables by
writing it on the space provided before each item.
_____________ Enrolment
______________ Number of Teachers
______________ Number of Non-Teaching Personnel
_______________ Number of Classrooms
_______________ MOOE Budget

60
Part II: Amount of total expenses per item expenditures for CY 2021 to CY
2023. Please fill in the table below. List all items using MOOE funds.
Amount
Item Total
Spent (in Pesos)
Expenditures Expenses
CY 2021 CY 2022 CY 2023
Ex. Telephone
61
Interview Guide Questions
1. Can you explain the role of MOOE in the overall functioning of your school?
2. Can you name the different categories or areas where the MOOE is allocated
within the school. Which is your priority and why?
3. How do you prioritize the allocation of MOOE funds?
4. How do you determine the budget for MOOE each year?
5. Can you provide examples of how the MOOE funds are typically utilized in
your school?
6. How do you ensure transparency and accountability in the utilization of MOOE
funds?
7. Are there any strategies or initiatives you have implemented to optimize the
utilization of MOOE and enhance the overall functioning of the school?
8. In what ways does the utilization of MOOE contribute to improving the
educational experience for students, teachers, and the school in general?
9. How do you assess the effectiveness of the utilization of MOOE?
10. Are there any performance indicators or metrics you use to evaluate its
impact?
62
Curriculum Vitae
I. Personal Data
Name : Elaine N. Navarro

Nickname : Babie
Birthdate : February 9, 1974
Birthplace : Dapa, Surigao del Norte
Address : 850 Felipe Extension, Luz Village, Butuan City
Age : 48
Sex : Female
Citizenship : Filipino
Religion : Roman Catholic
Height : 5’2”
Weight : 58 kg
Father’s Name : Warlito L. Noguerra
Mother’s Name : Heldie R. Noguerra
Civil Status : Married
Name of Spouse : Julius T. Navarro
Number of Children :4
Cell Number : 09285037625
II. Educational Data
Bachelor of Science in Accountancy

University of San Carlos
March 1995
San Nicolas College/St. Paul University Surigao

Surigao City
March 1991
Socorro Central Elementary School

Socorro, Surigao del Norte
March 1987
III. Eligibility
CPA Licensure Examination - 1996 (Manila)
IV. Awards/Citations/Appreciations/Recognitions
63
V. SPEAKERSHIP:
VI. SEMINARS AND WORKSHOPS ATTENDED:
VII. WORK EXPERIENCES:
A. Accountant III
Department of Education-Caraga Region
J Rosales Avenue
Butuan City
1996 – 2015
B. Supervising Administrative Officer
Department of Education-Caraga Region
J Rosales Avenue
Butuan City
2015-present

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Chapter 1

THE PROBLEM AND ITS SETTING

proven to be a potent instrument for enhancing educational institutions.

According to Wha (2014), a meticulously planned and judiciously spent budget

contributes to the realization of personal, national, and global development

objectives. Similar to numerous countries globally, the Philippines has

acknowledged the pivotal role of school budgets of which the School

Maintenance and Other Operating Expenses (MOOE) is one of the allocated

Paragraph 2, Section 10 of RA 9155 states that, “the Secretary of the

released immediately by the Department of Budget and Management to said

offices”. Consequently, the Department of Education (DepEd) dedicates diverse

financial resources to schools, aiding them in facilitating improved performance

environment in schools. This is stipulated in the Department of Education Order

National Budget Memorandum No. 145, dated January 12, 2023,

stipulated that due to the competing demands of government programs against a

implementation-ready agency proposals are included. This means that the

designs that outline key procurement and implementation milestones, including

agencies’ previous year’s budget utilization and performance as part of its

(Bantugan,C., 2023). This is likewise true in Butuan City Division as observed by

the researcher herself being the Supervising Administrative Officer of the

Finance Division of DepEd Caraga. Furthermore, studies on how it could be used

serious considerations being made in distributing this fund to various school

needs. As part of excellent governance in educational institutions, schools

construct a precise, practical, and highly effective research-based plan for

spending government funding, including MOOE.

Based on the foregoing discussions, this study is conducted to analyze the

schools’ Maintenance and Other Operating Expenses (MOOE) expenditures of

creating a budget plan for MOOE utilization in Calendar Year 2025.

Review of Literature and Studies

Related literature and studies are presented in this section to obtain an

researcher in making comparisons between his findings of other similar studies.

enrolment, number of teachers, number of classrooms, and number of

On July 10, 2020, the International Journal of Advance Engineering

Research and Science (IJAERS) Journal published a study to determine the

utilization, budget allocation, and challenges encountered by the School Heads in

the use of Maintenance and Other Operating Expenses (MOOE) funds in

achieving the Annual Improvement Plan (AIP) in non-fiscally autonomous Senior

non-fiscally autonomous senior high schools have MOOE ranges from

Php250,000- Php 900,000 ($5,000 - $18,000) and with a population of 130 to

activity/program indicated in AIP. The majority of them were given priority on

security and utility services and challenged on the complaints and

misconceptions about spending and allocating MOOE expenses. Transparency,

accountability, and maintaining harmonious relationships are the keys to

ensuring collaboration and teamwork.

DepEd specifies the uses of school MOOE, namely: to fund activities as

identified in the approved School Improvement Plan (SIP) for implementation in

the current year and as specifically determined in the Annual Implementation

improve learning, to finance expenses pertaining to graduation rites, moving up

or closing ceremonies and recognition activities, to procure school supplies and

of classes, to fund minor repairs of facilities, building and grounds maintenance

transportation/mobility and security services, to pay for utilities and

contained in the SIP.

According to Sanchez, L. (2021), several issues and realities of

Maintenance and Other Operating Expenses allocation among the Public

on the accountability of the school head, decentralization of decision-making,

transparency on the distribution of school funds, budgeting and financial

management, and anti-corruption in education. Moreover, their perceptions of the

realities were identified considering the capacity to manage school funds,

budgeting process, positive impact on transparency, realistic and applicable

policies, openness and acceptance, trust in MOOE, and involvement of teachers.