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Republic of the Philippines Department of Education
Region XII Division of Koronadal City
Corner Rizal Street, Jaycee Avenue, City of Koronadal
DOCUMENT ANALYSIS OF MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) OF THE ELEMENTARY SCHOOLS IN THE CITY DIVISION OF
KORONADAL: A QUALITATIVE ACTION RESEARCH
An Action Research Funded Through
Basic Education Research Fund (BERF 2016)
By
RICHARD P. MORAL, JR. DANILO C. ABANIL
JOHN GREGORY D. JABIDO
March 2018
DOCUMENT ANALYSIS OF MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) OF THE ELEMENTARY SCHOOLS IN THE CITY DIVISION OF
KORONADAL: A QUALITATIVE ACTION RESEARCH
ABSTRACT
This research paper entitled “Document Analysis of Maintenance and Other
Operating Expenses (MOOE) of the Elementary Schools in the City Division of Koronadal:
A Qualitative Action Research” discusses how the school principal in the elementary
schools in Koronadal disburses and consumes the Maintenance and Other Operating
Expenses (MOOE) from November 2016 to March 2017.
The researchers employed document analysis and Focus Group Discussion
(FGD) which are qualitative in nature. In the first phase, the researchers analyzed the
MOOE liquidation report through convenience sampling after which the researchers
tabulated the expenses reflected in the liquidation report.
Through purposive sampling the documents were validated using Focus
Group Discussion (FGD). Three main questions were answered by the participants. Using
thematic extraction, it was found out that most of the schools in elementary’s MOOE were
allocated in the mandatory expenses and almost 1% were allocated in the teacher’s
development, hence, there are no direct effect in the achievement of student’s scholastic
performance.
ACKNOWLEDGEMENT
Obviously, when one completes a task like this, there are numerous people to
thank. First and foremost, we want to thank God who provided us with this great
opportunity, gave us strength to complete our task, and surrounded us with people who
continuously supported us.
We are so grateful for the influence, support, and assistance of our heads: Dr.
Arturo B. Bayocot, CESO V, Dr. Kahar H. Macasayon, CESO V, Al Hadj, Dr. Roberto
J. Montero and Dr. Glenn A. Bisnar. It was through their infinite advice, words of
Wisdom, and patience that this enormous endeavor was made possible.
To our colleagues and co-workers, each of whom in their very special way
enabled the completion of this study.
We are appreciative to our friends, for their patience and understanding as we
worked through this extensive research and writing project. Many times, they would have
preferred a little more of our attention when we was reading research articles or writing
this document.
We hope that this accomplishment will serve as an example for our students
and teachers in the field to always set high goals and persevere until you attain them, and
to never settle for less than your highest dream.
This is for the whole Koronadal City Division, all our dreams and aspirations
are for the common good of our work place.
To God be all the Glory!
Researchers
I. INTRODUCTION
The Department of Education Order no. 13 series of 2016 stipulated the value
of school budget, which says “the school budget is one of the most powerful tools to
promote and strengthen school based management and accountability.” The idea is to
put premium in the financial aspect of school management and to create school that is
fully aware of the financial responsibility.
The order also emphasized that the Department of Education continues to
make resources available to schools to support them in enabling students to perform
better. Thus, to interpret the said statement the main goal of giving school funds is to
uplifts students’ performance and to aid students need in their academic endeavor.
In December 2016 during the Education Summit, Leonor M. Briones, the
Secretary of Education highlights the vision of the department, she said that “there have
to be sufficient and well-trained teachers, climate smart school buildings with adequate
facilities, tools like computer kits, textbook and school supplies. To do this, process and
procedure must be efficient; financing must be prudent and economical. My findings are
that program and financial management as well as procurement are major areas that
need urgent and decisive intervention.” Hence, the Maintenance and Other Operating
Expenses (MOOE) as one of the monthly financial budgets being handed down to schools
should be gearing towards students’ achievement and students’ satisfaction. All is for the
welfare and glory of the students.
The study will try to analyze and situate the MOOE of every elementary
schools in the City Division of Koronadal, in terms of their expenditures and allocations.
It will technically cluster the themes or emerging thoughts of MOOE allocation and to
make proper recommendation towards the end on how to properly utilize the budget and
to anchor the finances in the vision-mission statement of the department. Furthermore, it
will try to seek interpretative meaning of the MOOE allocation in to what aspect of school
development the budget was allocated. The big questions are: does the MOOE uplifts
student’s welfare? How quality in education?
The reality maybe different to what the Government is expecting from us in
budget allocation, that’s why the necessity to conduct and organize this study is very
timely. This study will help to seek better understanding about financial planning among
the school leaders and school administrators.
II. REVIEW OF RELATED LITERATURE
School-Based Financial Management for Quality Education
It is a truth universally acknowledged that a single school in possession of its
own financial decision-making must provide better quality. This statement is reflected in
its endorsement by many government and other agencies, including the Organisation for
Economic and Cultural Development, the Australian Karmel Report, the New Zealand
Picot Report, the English 1988 Education Reform Act and its supporting circulars. The
prevailing thrust of reform is towards financial school based management (a term used to
describe a decentralized school management system).(Levacic 1995:5).
With regard to the importance of financial school management it would be
relevant to quote Paisey (1992: 81), when he stresses that of all kinds of information in
the school system, none is more important than financial information since all the activities
of the school and its ultimate performance rely on soundly managed finances. In essence
what is being implied is that even though a school may have sufficient financial resources,
if not managed efficiently may result in the lack of attaining its academic goals. To
substantiate the above view Dimmock (1993: 119), says that financial delegation
highlights the need for efficient school management. Indeed, the term management is
central to the concept of financial delegation as is indicated in the 24 range of terms used
by school-based management, site-based management, the self-managing school, and
local financial management.
The allocation of funds is important in the decision of the school manager
whether it uplifts quality education. Funds should nourish the quality of life in the school,
it facilitates student needs
The Government Funds as means of School Quality & Efficiency
Domestic Financing Education is a concurrent responsibility of both the federal
and state governments under the constitution. There are four main sources of public
funding for the public education sector: direct allocations from the government (through
the Universal Basic Education Intervention Fund and the Education Trust Fund), state
governments, local governments, and private individuals and organizations, including
non-governmental organizations and international donors. (Loft, 2012)
There is a huge lack of information on state and local expenditures for
education, which makes accurate estimates of total spending difficult. Federal
Contribution Education Spending The federal government (FG) makes nationwide
policies and runs secondary (both junior and senior) and post-secondary institutions,
including universities, polytechnics, and colleges. (Loft, 2012)
The MOOE of the public schools in the Philippines mandates that the budget
will funds the activities of the school which stipulated in the School Improvement Plan and
the Annual Implementation Plan; to support school based-management training that are
designed to promote learning outcomes of the school; to support expenses on special
curricular programs such as advocacy programs, capacity building or etc.; to finance
expenses such as graduation, recognition or moving-up ceremonies; to procure school
supplies and other teaching related materials that are necessary in the teaching learning
process; to fund minor repairs of facilities, building and ground maintenance; to pay for
full time janitorial, transportation and security services; to pay for utilities such as water
and electric bills; to pay for the reproduction of teachers activity sheets or materials.(D.O
13, s. 2016)
These guidelines enable the school principals to supervise the MOOE
allocation and expenditures that will improve school mechanism in achieving the quality
education within the minimum corner of the school, furthermore, the guidelines will
continue to seek transparency and order among the school principal to be more aware of
the budgetary requirements in funding some programs.
The Need to Analyze the MOOE Allocations and Expenditures
The government is aiming for a transparent schools that will see-through
various financial activities of the school, this is true when the President Rodrigo R. Duterte
signed the executive order containing the Freedom of Information (FOI). This study will
not only be limited in the concept of transparency but it will dig more into the concept of
quality. In terms of quality: are there any evidences that the School Improvement Plan
(SIP) is the basis of the principal in designing or allocating the budget? What are some
aspects of allocation did they emphasize? Are there more in student learning? Are they
promoting student’s progress? What themes are usually repeated in the budgetary
allocations of the MOOE?
In the City of Koronadal, how far did our schools conceptualize the said
guidelines? It will become a bases of a more relevant schools that cater the needs of the
students. By doing this, a more visionary schools in the City of Koronadal upholding the
vision of the department and fulfilling the mission in the world of education.
III. Statement of the Problem/ Research Questions
This research will technically answer the following questions:
1. What are the areas being allocated in the expenditures of the MOOE of the
elementary schools in the City of Koronadal?
2. What are the emergent reasons of the elementary principals in the City of
Koronadal about their MOOE allocation using Focus Group Discussion
(FGD)?
IV. Scope and Limitations
The study evolve in the submitted liquidated MOOE documents of the school
principals in the Division Office (DO) for the past 5 months. The division office through
the School Governance and Operations Division (SGOD) collated the documents. The 44
elementary schools in the division was considered through their liquidated MOOE. The
analysis starts after the SGOD compiled the said document. Out of 44 school heads, the
10 school heads/ principals was called for the triangulation and Focus Group Discussion
(FGD) the researchers set criteria in selecting the 10 principals. The participants was
called on the scheduled date by the SGOD.
A school visitation was organized to validate the allocated budget and to
strengthen the result of FGD. This is because the major output of the research is to
produce a qualitative and narrative budget allocation for the MOOE.
A major circumstance was considered such as: some schools were not yet
done liquidating for the past 5 months and the availability of the school principal during
the Focus Group Discussion (FGD).
V. Research Methodology
This study seeks better understanding in MOOE allocation and expenditures
in the elementary schools in the City of Koronadal, thus, the Division Office (D.O) through
the SGOD was the one who took initiatives in gathering the documents: such as the
liquidated MOOE for the past 5 months. After gathering the said document the
researchers analyzed the paper based on the method presented in the qualitative
research called interpretative phenomenology specifically it will use document analysis
method in dealing with the paper. In this method the researchers used the thematic
analysis of the paper based on the emergent theme. In analyzing the paper, Collaizi’s
method in interpreting the data was used.
After the analysis, the researchers conducted the FGD to some of the
principals. The participants was selected through the given criteria. The SGOD was the
one who scheduled the date of the FGD. Using the triangulation technique the
researchers will be crafting a thematic/narrative discussion on the MOOE budget
allocation.
a. Sampling Method
The sampling method employed was purposive sampling. This was done during
the second part of the research, the study utilized FGD. The researchers sets
criteria in selecting the participants. The participants are the 10 elementary
principals in the City of Koronadal. These criteria are the following: (1) 10 years of
being school head/ principal (2) at least, handled different school three times (3)
presently 2 years in the current school he/she handling.
b. Data Collection
In the first part of the research the team applied document analysis. The MOOE of
all elementary schools for the past five months prior to the approval of this research
was analyzed. The researchers extracted the common themes of the budget
allocations and expenditures and analyzed the said themes. In the second part,
the researchers used the FGD among the selected participants. Guide questions
was evaluated and prepared for the convenience of the researchers and
participants. The answers of the principal were analyzed through the emergent
theme. It was triangulated based on the document analysis.
c. Ethical Issues
The research is mainly on the budget allocation of the MOOE, proper authorities
was considered and the decision of the participants was accepted. The
researchers prepared the consent form for the principals. The decision was not
mandatory, it was the free will of the participants. They were informed ahead of
time that there will be FGD. The researchers asked their permission through a
consent letter stating that their MOOE liquidation will be used, even if they are
bounded by the law, the researchers in view of ethical considerations will be
doing information dissemination to the participants.
d. Plan for Data Analysis
The research method employed in this particular study is qualitative, hence,
researchers used cluster themes and emergent themes in analyzing the
documents specifically, the Collaizi’s method in analyzing the data. There are
themes that was indicated both in the document analysis and during the FGD. A
triangulation was made after the document analysis and FGD. School visitation
was employed for the verification and assessing the truthfulness of the document
analysis.
VII. Plans for Dissemination/ Advocacy
The result of this research was disseminated in the Management Committee
of the division. Furthermore, it was reiterated during the principal’s enhancement program
of the division. In a technical manner, it will become a bases for the division in supervising
and monitoring MOOE in elementary level, it will also be cascaded in the secondary level.
This research will be viewed as a model in budget allocation and expenditures, thus,
during the capacity building of the school heads this will become a major part in the
program, for the principal to become fully aware about their allocation and expenditures
and to be more sensitive in the curricular and quality offering of the schools in the division.
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
After the conduct of the study, records of MOOE expenditures of Koronadal City
Division from 2015 until 2017 along with the Focus Group Discussion of the school heads,
were obtained showing the results.
Koronadal City Division has 44 elementary schools. These elementary schools
were randomly selected through their MOOE liquidation report by the use of convenience
sampling method. The 10 elementary schools liquidation report had been gathered and
evaluated through the process of document analysis.
Table 1 below shows document analysis of MOOE report for the month of
December 2016-March 2017.
Table 1. Breakdown of MOOE Allocation
Table 1 indicates the allocation of MOOE among the 10 schools in Koronadal City
Division. This is based on the document provided by the Accountings Office from
December 2016 down to March 2017. In a random manner the researchers selected
liquidation reports through convenience sampling.
It can be noted then that expenses which include utilities, security, water bills,
telephone, internet and electricity are among the highest allocated budget in the MOOE
with 38% allocation, while repairs and maintenance garnered 38% also in the whole
budget allocation.
Insignificant amount were allocated to Students’ Activities based on the SIP
(School Improvement Plan), School supplies for teachers, and travel expenses.
UTILITIES, BILLS
OFFICE SUPPLIES
REPAIRS
STUDENTS ACTIVITIES
SCHOOL SUPPLIES FOR TEACHERS
TRAININGS
TRAVEL
SCHOOL SUPPLIES FOR TEACHERS
1% TRAININGS
9%
OFFICE SUPPLIES 14%
REPAIRS 38%
UTILITIES, BILLS 38%
0% TRAVEL 0%
MOOE ALLOCATION OF ELEMENTARY SCHOOLS IN KORONADAL CITY
STUDENTS ACTIVITIES
These categories were drawn based on the existing policy of MOOE allocation
Department of Budget and Management (DBM) and DepEd Joint Circular No. 2004-1
dated January 01, 2004 entitled Guidelines on the Direct Release of Funds to DepED-
Regional Offices and Implementing Units; Section 10, Republic Act No. 9155
(Governance of Basic Education Act of 2001) which provides that the appropriations
intended for the regional and field offices (elementary/secondary schools and schools
division offices) are to be allocated directly and released immediately by the DBM to the
said offices; and Section 10 of the DepEd Special Provisions, Republic Act No. 10147,
the General Appropriations Act (GAA) of Fiscal Year 2011.
B. Triangulation Method Based on the Focus Group Discussion
To deepen the numbers in the MOOE allocation, Focus Group Discussion (FGD)
were formally done to triangulate the existing data on the document analysis. Inclusion
criteria were set by the researchers to avoid inconsistencies of data, the following are the
inclusion criteria: 5 years as school head, 2 years in the assigned school. There were
only five school heads qualified as the participants, so as to set the standard in the FGD
a purposive sampling method were employed to get to more participants.
The participants were informed a week before the conduct of FGD, this is part of
the ethical standards in research, they were given consent form to decide whether they
will participate or not.
After the FGD a qualitative discourse analysis were used to extract the themes
and meanings of their answers.
1. Question 1: As a school head how do you manage your MOOE?
Text Formulated Meanings Cluster themes
Participant 1: I see to it
that the disbursement of
the MOOE funds are
based on SIP, but there
are instances that there
are priorities concern in
the school to be funded
first and so I made
adjustment for the
budget on hand and
finish first what is
needed. Immediate
concern like fixing of
water facilities, electrical
repairs, labor fees for
repairs and school
supplies. Ara sa SIP
pero indi siya na allocate
for the specific month.
Fortunately, gina-
approve man nila.
Participant 2: Before gina-ipon ko ang MOOE to buy a printer. Based sa any purchased on SIP. Sometimes I cannot anticipate the price of the materials. Para mahimo ang isa ka daku nga project, gina amat-amat ko bakal every month until such time nga makompleto ko ang materials pero naka align gihapon sa SIP ang mga purchase ko.
Based on the SIP but
depending on the needs.
Align in the SIP but
needs thorough planning
and adjusting to be able
to purchase the needed
materials.
Depending on the
context of school.
SIP-based
SIP-based
Context-Based
Participant 3: In my first school, I prioritized the physical aspects of the school because the classrooms need repair. In my second school, I then prioritized the teachers’ needs and the school landscaping as a respond to the program of Sir Montero.
Participant 4: I manage the MOOE based on the SIP. I follow the SIP religiously, except for emergencies like assessment for SPED.
Participant 4: Our MOOE was based on AIP and SIP.
Participant 5: On making my PR, I made sure that teachers participate for transparency.
Participant 6: On making my SIP, we use collaborative effort where teachers participate on the construction of programs in the SIP. Dapat mabal an sang mga teachers kung ano baklon. For example sa DRR, ang coordinator gid ang mag sulat sang mga needs.May planning team kami to identify the priorities. I manage my mooe based on the SIP.
Priority Program of the
leaders in the division
were considered.
Religiously follows the
SIP but some
emergency materials
that need to be
addressed are exempted
Following the AIP and
SIP
Collaborative SIP
crafting was employed
Informed teaching staff
for transparency in
making SIP and
purchasing the materials
needed
SIP-based
SIP-based
SIP-based
SIP-based
SIP-based
Participant 7: We refer our MOOE expenses from SIP. We planned for the priorities to be included in the SIP. Nangutang ako sa two months nga MOOE para maka ubra sang room. Fortunately, I was approved.
Even though the money
in the MOOE were not
sufficient you need to
take a risk by borrowing
money to other sources.
SIP-based
School heads are religiously following the School Based Improvement Plan in
managing their MOOE. Listed on their prioritization area in the Annual Improvement Plan
(AIP) school heads see to it that they still follows the SIP, this is true in the document they
presented in their liquidation were most of their finances and budget allocation came from
the Annual Improvement Plan that were crafted based on the SIP.
2. To what extent did you give priority to your teachers and students’ needs?
Text Formulated meanings Cluster themes
Participant 1: 80% is provided to learner environment. Kay useless man gihapon ang instructional naterials kung guba ang room.
Participant 2: 85% learning environment. In terms on training, nagatraining man sila. Wala kami ga school- bases training.
Learning environment
can affect the quality
teaching thus providing
the need of the learning
environment is highly
prioritized.
Learning environment
were prioritized because
of its long term value.
Indirect prioritization
Indirect prioritization
Participant 3: Sa mga trainings, ang iban gakuha kami sa IGP especially kung gamay man lang. I allocate major MOOE to physical development and mandatory bills. Sometimes ga utang anay kami para sa mga expenses. Sa SLAC, wala kami ga request sa MOOE, sariling bulsa.
Participant 4: Budlayan man bi kami mag request sa MOOE especially sa merienda sang teachers during SLAC session.
Participant 5: malaki ang percentage sa learning environment and mandatory bills. It has indirect effect naman sa bata. Wala na ko ga conduct gid sa school based kay mismo ang division and region naman gahatag. But sa SLAC session, ga conduct kami. It is effective naman para sa mga teachers.
Participant 6: Mandatory bills gid. But in terms of teacher needs, daku man ang na allocate sa ila especially sa mga activities sang mga bata. In addition, I provide laminating film for the reading materials.
We can can allocate
budget on training
through IGP
We cannot request
immediately in the
MOOE specially in
liquidating the merienda.
Big percentage were
allocated in the learning
environment and
mandatory bills but
making school initiative
thru SLAC
We are recognizing in
honing the skills of the
teachers by sending
them to training but our
MOOE really has big
spare in the mandatory
bills.
Making initiative to
address the training’s
need of the teachers.
Not a priority because of
the process.
Teacher’s training is not
the priority
Indirect prioritization
For teachers development, we sent teachers for training like SEAMEO. If there is no budget, utangan gid.
Participant 7: 33% repair 22% supply 17 electricity 15 utility. I prioritized classroom before the school grounds. MOOE expenses to the full extent to the students and teachers’ needs. The things purchased by the MOOE were open every month like bond papers, printers, photocopier and risograph.
Much of our MOOE goes
to repair and
maintenance because of
its benefits to students
learning
Indirect prioritization
An indirect prioritization on Teachers and students needs were visible based on
the FGD. School heads are not really prioritizing trainings and seminars of the teachers
because the large chunk of their MOOE were allocated in the mandatory bills and
expenses and school learning environment. It was true in the document that they are
giving much and higher allocation in their MOOE were 38% goes to the mandatory
expenses.
This is inconsistent of the mandate that MOOE should be more visible ion teachers’
and learners’ growth and achievement, but school heads reiterated that investing on the
learning environment has indirect and future impact in their achievement.
3. What are your problems in MOOE? What changes do you want to happen?
Text Formulated Meanings Cluster Themes
Participant 1: I have a problem on 2306 and 2307 required for BIR. There are times that we cannot accomplish these papers. So BIR forms should be totally eliminated.
Participant 2: There’s a problem on the process on receiving the PR.
Participant 3: if there are lapses in the MOOE, ipatawag lang tani one by one indi nga e mention sa meetings or mancom. THERE IS NO TECHNICAL ASSITANCE PROVIDED ON MOOE.
Participant 4: Redundancy of documents. Simplify the attachments in the MOOE.
Participant 5: All programs of Deped should be given priority.
Participant 6: Requires additional requirement. There’s a problem on the consistency of requirement.
Participant 7: simplfy please lang ang documents.
Tax papers are burden in liquidation. Paper requirement should not be passed on in the DepEd.
Problem on purchase request
An open dialogue should be conducted and not in a big forum. School heads should have through planning and should be given technical assistance
There are papers that are redundant and can be eliminated
List all the programs and not only the Priority programs
Burden in requiring papers that are not related or redundant to other documents
Simplification of requirements in the MOOE
Eliminate processing of papers
Review Purchase request obligation
One on one dialogue should be observed.
Eliminate some paper requirements
Identify all the programs and allocate budget
Eliminate some paper requirements
Eliminate some paper requirements
Eliminate the papers that are unnecessary in liquidation and of purchasing should
be given attention. This is because it can affect the liquidation report of the school heads.
Some of the paper requirements also are redundant, accomplishing the same paper with
the same concept, thus to really have a good compliance in liquidation report too much
red tape or paper obligation can be eliminated or reduced.
SUMMARY AND RECOMMENDATIONS
Summary
It was the aim of this study to investigate how Koronadal City Division Elementary
Schools allocated and made use of its MOOE fund, from December 2016 to March 2017.
The study wanted to answer the following specific questions:
1. What are the areas being allocated in the expenditures of the MOOE of the
elementary schools in the City of Koronadal?
2. What are the emergent reasons of the elementary principals in the City of
Koronadal about their MOOE allocation using Focus Group Discussion
(FGD)?
This study applied document and triagulation method of research and employed
a purposive sampling approach based on the inclusion criteria. Part of the data was to
review the liquidation report and to conduct a Focus Group Discusion.
From the data gathered, the following findings were achieved:
1. The areas of expense of MOOE fund in the Elementary schools in Koronadal City
Division and their corresponding average percentage allocation from December
2016 to March 2017 are summarized and arranged from highest to lowest as
follow: repair and maintenance, 38.22%; utilities and mandatory expenses,
37.86%; office supplies expenses, 13.70%, Trainings, 8.73%, School supplies for
Teachers, 0.62%, Travel, 0.52% and; Students Activities, 0.35%. It was found out
that the highest allocation of Elemetary Schools in Koronadal City Division budget
is given to repair and maintenance and Mandatory expenses. The least amount
allotted, on the other hand, is the students’ activities.
2. In the FGD, it was found out that the school head really follows the School
Improvement Plan consistently. It was also emphasized that students and teachers
development were not really emphasized in allocating budget in the MOOE
because for them investing in the learning environment will have greater impact in
the future.
INSIGHTS
Based on the findings discussed, the following reflections are presented:
The areas of expenses of Koronadal Elementary Schools MOOE fund are office
supplies, repair and maintenance, utility expenses, travel, students activities, and
trainings from November 2016 to March 2017. The largest percentage allocation of
Koronadal City Division Elementary Schools MOOE fund for November 2016 to March
2017 belongs to repair and maintenance and mandatory expenses while the least amount
is allocated to students activities.
RECOMMENDATIONS
Based on the conclusions drawn, the following recommendations are hereby offered:
1. Elementary Schools in Koronadal City Division should maintain the current
percentage share of MOOE fund for each school aspect. The schools must exert
further maintenance efforts and improvements in teachers training, student’s
activites fund and teachers learning materials.
2. The national, regional, and division office should review the processing of papers
in the liquidation report and MOOE budget aligning. A consultation dialogue should
be done to properly eliminate unnecessary paper reports and document
submission.
3. A comprehensive Model Budget Allocation Framework should be crafted
considering the context (MOOE budget) of every school in the division.
Republic of the Philippines Department of Education
Region XII Division of City Schools
City of Koronadal
STRATEGIC ACTION PLAN
KEY RESULT AREA: MOOE MONITORING AND DISSEMINATION
GOAL: Improved MOOE utilization and strengthened dissemination.
OBJECTIVES: To revisit MOOE utilization by reviewing school’s expenses and maintenance. To conduct intensive seminar on MOOE allocation and expenses; and To develop model budget allocation matrix for MOOE utilization.
PROGRAM ACTIVITIES RESOURCES TIME FRAME FINANCIAL OUTPUT MONITORING SCHEME Human Materials MOOE /PTA/ LGU
CHECKing & MOOEnitoring
1. Revisit and assess the 3 year MOOE utilization and expenses of each schools in the City of Koronadal.
Principal, SGOD, teachers
MOOE liquidation report; Financial report; School Report Card
2 weeks ( June 2018)
P3,500 Findings and results of MOOE assessment matrix
Minutes of the meeting, List of committees on evaluation, Attendance
2.Craft matrix or scheme that will show pattern of expenses after assessment;
Principal, SGOD, teachers
Bondpaper, laptop and matrix model
2 weeks (July 2018)
P2,000 Matrix scheme/ Flow of Expenses
Minutes, attendance of evaluating teams
3. Design Intensive 3 day Seminar-workshop based on the evaluation of MOOE expenses
Principal, SGOD, teachers Principal, Teachers
Seminar materials papers, visual aids etc.
2 weeks (August)
P10,000 Conducted seminar workshop
Plan and proposal project of seminar workshop, Training design, budgetary
requirement,
workshop committee
4. Application of the intensive workshops on MOOE budget allocation matrix
Principal, SGOD, teachers
matrix 1 month (september)
P5000 Report of the impact/ improvement of teaching using the new MOOE budget allocation scheme
Picture, documentsa and papers of impact and improvement
6. Design reward scheme for schools who intensively use approved budget allocation matrix and scheme
Principal, SGOD, teachers
Evaluation form
3 months (October- December
P3,000 Reward scheme List of reward committee, rubric of demo-teaching on localization
VIII. References
Baker, B., (2012). Revisiting that Age-Old Question: Does Money Matter In Education? The Albert Shanker Institute
Carnegie Foundation for the Advancement of Teaching. An Imperiled Generation: Saving Urban Schools.Princeton, New Jersey, 1988.
Dep Ed order number 13, series 2016
Dimmock, L. 1993. Finances and Money: The Apple Printing Press. Honolulu, Hawaii.
Levacic, K., 1995. The Financial Management Matters: New York Publishing House. NY,
USA. Loft, G., 2012. School Based Management: Nigeria Publishing House. Nigeria.
Paisey, Leenard. 1992. The School Financial Status: Washington Publishing House,
Washington, DC, USA.
Rolle, R.A. (2008). The Social Justice Implications of Contemporary School Finance Theory and Policy. New York, NY: Routledge.
Seeley, I.H., 1987, Building Maintenance, Second Edition, MacMillan Educational,
London.
FINANCIAL BREAKDOWN
Bondpaper (short) 5 reams 1,000.00
Bondpaper (long) 5 reams 1,000.00
Other school supplies 3,500.00
Printer's ink (colored) 10 bottles 1,500.00
Printer's ink (black) 15 bottles 2,000.00
Meals/ merienda 7,000.00
binding 1,000.00
Meals in FGD 10,000.00
Transportation 3,000.00
TOTAL 30,000.00
