World Education Connect Multidisciplinary e-Publication, Vol. VI, Issue VIII (August 2026), pp.348-358
Judy-Ann D. Mesia
Osmeña Colleges
A b s t r a c t
The study aims to determine the issues and challenges encountered by the school heads in the submission of Maintenance and Other Operating Expenses (MOOE) liquidation report. The school budget is one of the most powerful tools to promote and strengthen school-based management and accountability. MOOE fund is given to the school heads to support the operations of the school. The study employed qualitative, specifically a phenomenological research design, and used purposive sampling of the participants in the San Jacinto district, division of Masbate province. The findings revealed that participants encountered several issues affecting the timely submission of liquidation reports. These issues were categorized into major themes, including financial process issues, compliance with required documents, limited manpower, administrative delays, procurement and project implementation delays, geographical/ logistical barriers, and lack of technical expertise in liquidation procedures. The findings further showed that operational challenges, communication gaps with the bookkeeper in the division office, and resource and time management constraints significantly affected the efficiency of the liquidation process. Though school heads set different strategies to overcome challenges, these strategies only reduced the impact of the issues but did not eliminate the factors causing the delays. Based on the findings, a position paper was prepared to present the rationale for addressing the challenges encountered by school heads in the preparation and submission of liquidation reports. Therefore, the study recommended the designation or hiring of additional Administrative Assistants at the school level and additional Division Bookkeepers at the Schools Division Office. The study further recommended strengthening monitoring, planning, and coordination mechanisms by ensuring the timely preparation and submission of complete documents, efficient utilization of school funds, and regular validation and audit processes to promote transparency, accountability, and effective financial management.
Keywords: MOOE Liquidation Report, Issues and Challenges, Administrative Workload, Timely Submission, School Heads
DOI https://zenodo.org/records/22229098
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