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Masters Thesis | Management | Philippines | Volume 12 Issue 4, April 2023

Utilization of Maintenance and Other Operating Expenses (MOOE) for School Development in Matnog District

Patterson Nacion Gipaya

Abstract: The researcher employed a descriptive method of research. The researcher used a quantitative method to determine the profile of the school along the enrolment, personnel, physical facilities, and MOOE budget; the school heads utilize the MOOE along pupil development, teacher development, repair and maintenance of facilities, gender and development, medicine and other health services; and school and office supplies; the problems encountered by the school heads in the utilization of MOOE. The respondents of this study were the 9 schools of Matnog districts school year 2022-2030. Based from the findings, the following conclusions are drawn Enrollees in big schools are different from those in medium and small schools. Since 1 school has enrollees less than 100. It was concluded that even greater than 100 enrollees still the number of teachers are not equally proportioned to the number of pupils. Along with facilities even if more pupils still the number of classrooms is also limited. School heads and budget officers are working as a team to properly plan and implement the use of budgets based on the Annual Improvement Plan (AIP). In the same manner, different aspects of prioritization should be considered such as utility, training, securities, travel expenses and communication, repair and maintenance, and other expenses. Large-category school has higher expenses in terms of bills, repairs/construction, travel expenses and etc. This is to the higher number of working classrooms and higher number of pupils and teachers. Though it is not really a big deal since they have approved MMOE for the entire years to work on, the struggle is on the miscellaneous expenses that are not programmed in the approved budget. Thus, the realignment of funds is foreseen to be somehow and problem in the utilization of MOOE. Based on the conclusions of the study, the following recommendations are made Promote and strengthen school-based management and accountability of the school budget/fund (DepEd Order No. 008 S. 2019]. Disseminate the budget equally along pupil development, teacher development, repair and maintenance of facilities, gender and development, medicine and other health services; and school and office supplies. National government plans to spend for its programs and projects to avoid scarcity and lack of budget for the small schools. Adoption of action plan in addressing the identified Key Results Area (KRA).

Keywords: Utilization, Maintenance And Other Operating Expenses, MOOE

Edition: Volume 12 Issue 4, April 2023,

Pages: 715 - 725