World Education Connect Multidisciplinary e-Publication, Vol. VI, Issue IX (September 2026), pp.48-53
Jenny Rose A. Guban
ABSTRACT
This descriptive-correlational study examined school heads' planning, monitoring, and evaluation of fund utilization and their perceptions of its contribution to educational service delivery in Cataingan West District. Complete enumeration included all 20 public elementary and secondary school heads. Data were gathered through an expert-validated researcher-made questionnaire anchored on Philippine school financial-management and accountability policies. Pilot administration outside the locale yielded an overall Cronbach alpha of .93. Fund planning and allocation were practiced to a High Extent (M=3.49). Monitoring obtained a Very High Extent (M=3.53), while evaluation was practiced to a High Extent (M=3.41). Respondents perceived the contribution of fund utilization to educational service delivery at a Very High Extent (M=3.56). Planning aligned most strongly with Department of Education guidelines (M=3.65), while historical-data forecasting ranked lowest (M=3.20). Monitoring emphasized physical and financial accomplishment records and supporting documents (M=3.65 each), but consistent use of monitoring tools was weaker (M=3.35). Evaluation prioritized year-end reports and stakeholder disclosure (M=3.55 each), whereas feedback from unsuccessful expenditures and submission of evaluation results were lowest (M=3.15 each). Fund practices and perceived service delivery were very strongly and significantly related, r=.86184, p=.0001. The findings support standardized forecasting, participatory planning, monitoring tools, post-project evaluation, transparent reporting, welfare-sensitive allocation, and continuing financial-management development. Objective audit and learner-outcome evidence should complement school-head perceptions in future assessments.
Keywords: educational service delivery, financial accountability, fund utilization, monitoring and evaluation, school heads
The World Education Connect Multidisciplinary e-Publication is a reputable, refereed, and peer-reviewed international journal. It is dedicated to fostering academic excellence and promoting interdisciplinary research across diverse fields. The journal covers a wide range of topics, including education, psychology, science, technology, social sciences, humanities, and more, providing a platform for scholars and researchers to share their knowledge and insights.
In addition, the publication places a special emphasis on the promotion and development of the Filipino language, contributing to its growth and recognition in the global academic community.
PUBLICATION GUIDELINES
Publication Ethics and Publication Malpractice Statement
PROCESSING FEES AND INCLUSIONS
