Abstract
The key purpose of this study was to find out school heads’ resource management in public elementary schools in a district of a large-size division in the Central Philippines for the school year 2025-2026. Descriptive research was conducted, and a 40-item survey questionnaire was used as a tool to gather data from one hundred two (102) teachers. The results revealed that most respondents were younger middle-aged professionals, female, with higher educational backgrounds and income, and were equally distributed in terms of length of service. Overall, the level of school heads’ resource management, including the proper use of MOOE and other funds, procurement and inventory systems, COA compliance, and audit findings, and the maintenance of learning resources and facilities, was very high. A significant difference was observed in the level of school heads’ resource management in terms of procurement and inventory systems, COA compliance and audit findings, and the maintenance of learning resources and facilities, when compared by age. A significant difference was also found in the level of school heads’ resource management regarding COA compliance and audit findings, when compared by sex and length of service. Further, a significant difference was observed in school heads’ resource management, specifically in the maintenance of learning resources and facilities, by educational attainment.
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Keywords: Resource management, proper use of MOOE, procurement, and inventory system, COA compliance and audit system. maintenance of learning resources