Authors : Alvin E. Codon; Manuel V. Estera

Volume/Issue : Volume 11 - 2026, Issue 4 - April

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DOI : https://doi.org/10.38124/ijisrt/26apr1188

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Abstract : This study investigated the compliance and operational challenges in the liquidation of the Maintenance and Other Operating Expenses (MOOE) among the 19selected elementary schools. Results showed that most schools (95%) were noncentral, with leadership distributed among principals, head teachers, and teachers-in-charge. Approving authorities and designated officers were consistently present, while full-time AO II personnel supported financial operations in the majority of schools. Compliance challenges, including late submission of reports, omission of signatures, misclassification of expenditures, and incomplete documentation, ranked first among the identified challenges., with mean values ranging from 1.84 to 2.05. Operational challenges, such as fund constraints, delayed receipts, incomplete documentation, and staffing limitations, were likewise emerged as the top challenges, with mean values between 1.92 and 2.06. Although not widespread, these challenges disrupted financial operations by delaying program implementation, weakening compliance, misaligning budget utilization, and overburdening teaching personnel with administrative tasks. School heads addressed these issues by reinforcing accountability, enhancing monitoring practices, providing orientation on MOOE guidelines, and maximizing collaboration with available staff. A proposed strategy was developed to streamline liquidation processes through clear timelines, simple monitoring tools, advanced preparation of documents, clerical task delegation, and basic financial orientation for staff. The findings highlight the importance of strengthening financial management capacity and institutionalizing monitoring mechanisms to ensure timely, efficient, and well-supported school-based MOOE liquidation.

Keywords : Accountability, Compliance Challenges, Financial Management, Maintenance and Other Operating Expenses (MOOE), Operational Challenges, School-Based Liquidation.

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