Utilization of Maintenance and other Operating Expenses (MOOE) of Non-Fiscally Autonomous Senior High Schools towards Achieving their Annual Improvement Plan (AIP)

This study determined the utilization, budget allocation, and challenges encountered by the School Heads in the use of Maintenance and Other Operating Expenses (MOOE) funds in achieving the Annual Improvement Plan (AIP) in non-fiscally autonomous Senior High Schools the Division of Nueva Ecija. The 20 school heads were purposively selected as respondents of the study. The results revealed that the majority of non-fiscally autonomous senior high schools have MOOE ranges from Php250,000-Php 900,000 ($5,000 - $18,000) and with a population of 130 to 750 students. The MOOE budget for every year depends upon the number of enrollees. School heads have utilized 51% to 75% of MOOE funds for each activity/program indicated in AIP. The majority of them were given priority on security and utility services and challenged on the complaints and misconceptions about spending and allocating of MOOE expenses. Transparency, accountability, and maintaining harmonious relationships are the keys to ensure collaboration and teamwork for the betterment of school and learners as well.