Abstract
This study investigated the extent of school Maintenance and Other Operating Expenses (MOOE) utilization and its relationship to teachers’ performance in selected schools within one district of a large division in Central Philippines during the 2020–2021 school year. The variables examined included planning and resource allocation, disbursement and procurement, and liquidation and transparency. Using the Cochran formula, 135 respondents were selected from a total population of 206 teachers and were grouped according to age and highest educational attainment. A descriptive research design was employed. Data were analyzed using frequency count, percentage, weighted mean, Mann–Whitney U-test, and Spearman’s rho. Findings showed that most respondents were relatively young and possessed higher educational qualifications. Overall, MOOE utilization practices were rated to a great extent across all areas. When grouped by age, both younger and older respondents rated MOOE utilization to a great extent in planning and resource allocation, disbursement and procurement, and liquidation and transparency. Similarly, when grouped by highest educational attainment, both lower and higher groups rated planning and resource allocation as well as disbursement and procurement to a great extent. However, the higher educational attainment group rated liquidation and transparency to a very great extent, while the lower group rated it only to a great extent. Teachers’ performance was rated Very Satisfactory regardless of the age and educational attainment of school heads. Comparative analysis revealed no significant differences in the extent of MOOE utilization when respondents were grouped by age or educational attainment across all three areas. Moreover, results indicated no significant relationship between the extent of MOOE utilization and teachers’ performance.
Keywords: Maintenance and Other Operating Expenses (MOOE), MOOE utilization, teachers’ performance, public schools