Teachers’ Extent of Participation in the Fiscal Management of Maintenance and Other Operating Expenses Fund and Its Correlates

— This survey research aimed to determine if teachers' characteristics, knowledge and attitude towards participation were associated with their extent of participation in the fiscal management of Maintenance and Other Operating Expenses (MOOE) Fund in two school districts in Iloilo Province. One hundred seventy-four teachers from both districts were selected using stratified random sampling with proportionate allocation participated in this investigation. Chisquare test with 0.05 level of significance were used to determine if there were relationships among the variables of the study. Findings revealed that teachers in these school districts were highly knowledgeable, had a very favorable attitude and moderate extent of participation in the fiscal management of Maintenance and Other Operating Expenses fund. Significant relationships were found between teachers' characteristics, level of knowledge, attitude towards participation and their extent of participation in the fiscal management of MOOE fund. For supplementary data, it was revealed that attitude of school administrators and having few school responsibilities hinder teachers to make involvement in the fiscal management of MOOE fund. Moreover, personal desire of the teachers to improve their schools, desire for transparency, administrators' trust and good relationship with the school administrators promote greater participation.