Financial Management Practices and Utilization of Maintenance and Other Operating Expenses of School Heads in Panabo City Division

This study examined the relationship between the financial management practices of school heads and the utilization of Maintenance and Other Operating Expenses (MOOE) in public secondary schools in the Panabo City Division. Specifically, it assessed the level of financial management practices in terms of planning and budgeting, resource allocation, financial resource mobilization, and financial accountability, as well as the level of MOOE utilization in relation to school operation and development, teachers’ welfare and development, and students’ welfare and development. The study employed a quantitative descriptive-correlational research design involving 156 public secondary teachers selected through probability sampling. Data were gathered using adapted survey questionnaires with established reliability coefficients and were analyzed using Mean, Standard Deviation, Pearson Product-Moment Correlation, and Regression Analysis. Findings revealed that school heads demonstrated a high level of financial management practices, while the utilization of MOOE was rated very high. The results further showed a significant positive relationship between financial management practices and MOOE utilization, indicating that effective financial management contributes to the efficient and strategic use of school funds. Regression analysis revealed that all domains of financial management practices significantly influenced MOOE utilization, with resource allocation emerging as the strongest predictor. These findings highlight the critical role of school heads in ensuring transparency, accountability, and efficiency in the management of financial resources to support school operations, teacher development, and student welfare. The study concludes that strengthening the financial management competencies of school heads can further enhance the effective utilization of MOOE and contribute to improved school performance. It is recommended that school heads participate in continuous capacity-building programs focused on financial management systems, auditing procedures, and Department of Education financial policies to sustain sound fiscal governance and resource optimization.

Financial management practices, Utilization of MOOE

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