ABSTRACT
This quantitative study examines the utilization of Maintenance and Other Operating Expenses (MOOE) across three selected Implementing Unit (IU) schools in the Division of Butuan City for the years 2021 to 2023. Utilizing documentary analysis of secondary data from each school's Book of Records, the research focuses on three main objectives: identifying the expenditure components of MOOE, analyzing the trend of MOOE utilization over the three-year period, and exploring how findings can inform the development of a budget plan for MOOE utilization in 2025. The study underscores the critical role of documentary analysis in interpreting electronic and physical records to assess MOOE utilization patterns and total expenditures per expenditure item.
Keywords: Analysis, MOOE, expenditures, empowered schools
INTRODUCTION
This study delves into the analysis of Maintenance and Other Operating Expenses (MOOE) expenditures across empowered schools in Butuan City Division for the years 2021, 2022, and 2023. It explores how these funds, crucial for supporting school operations and maintaining conducive learning environments, have been allocated and utilized. Despite clear guidelines from the Department of Education (DepEd) on MOOE usage, disparities persist in allocation, with more funds directed towards materials and supplies rather than crucial areas like teacher training and educational activities. This research, led by the Supervising Administrative Officer of DepEd Caraga's finance division, aims to inform the development of a strategic budget plan for MOOE utilization in 2025, aligning with school improvement plans and ensuring compliance with fiscal regulations outlined in DepEd orders.
Review of Literature and Studies
The Maintenance and Other Operating Expenses (MOOE) fund is allocated monthly by the Department of Education (DepEd) to all public elementary and secondary schools in the Philippines, as per Republic Act No. 9155 and subsequent DepEd Orders. These funds support essential services and school programs. John Leicester (2016) and Kaithreen Cruz (2021) discuss the implementation and guidelines of MOOE, emphasizing transparency and accountability, with the funds being used based on approved School Improvement Plans (SIPs) and Annual Implementation Plans (AIPs). A new provision in the 2022 General Appropriations Act increased the MOOE threshold to P50,000 to aid in the expansion of in-person classes. Despite guidelines, a national survey revealed a lack of understanding among school principals regarding the MOOE funding formula. Bonso and Benavides (2018) conducted a study on MOOE management in Irosin District, revealing that schools with higher enrollments and expenditures effectively implement planning, budgeting, and controlling functions but face challenges with insufficient funds for utilities. An action plan was proposed to improve MOOE utilization.
Framework
The study employed quantitative research through documentary analysis of each school's Book of Records.
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