utilization of mooe fund for sy 2008

8/22/2019 Utilization of Mooe Fund for Sy 2008

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Chapter I

INTRODUCTION

Rationale of the Study

As a school ages and enrollment increases, heightened demand for maintenance

services of facilities and structure arises as an addition to the growing number of school

personnel and operating expenses. Basic and supplementary budgets are necessary to provide

the school with the per student allocation of funding to help aid continually its different

operations.

The Philippine Department of Budget and Management (DBM) and the Department of

Education (DepEd) collaboratively set the guidelines for the implementation of the release of

Maintenance and Other Operating Expenses (MOOE) fund for both elementary and secondary

schools in the Philippines based on Section 10 of the Republic Act No. 9155, also known as

Governance of Basic Education Act of 2001, which provides that the appropriations intended for

the regional and field offices (elementary/secondary schools and schools division offices) are to

be allocated directly and released immediately by the DBM to the said offices (excerpted from

DepEd Order No. 60, s. 2011). The government appropriated the monthly MOOE fund to assist

the schools in handling its myriad operations following justifiable manners of expenditures,

proper liquidations and other policies. With this kind of support, the schools are expected to

produce some tangible improvement results.

According to the DepEd Order No. 60, s. 2011, the allowable expenditures for the MOOE

fund are limited only to instructional and office supplies, repair and maintenance school

building, equipments and other structures, janitorial and security services, transportations, and

other utilities. Regardless of the amount of MOOE fund that significantly differs from one school


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to another, maintenance and repair of school building facilities is more often given the highest

priority for good reasons.

Lee (1987), as cited by McDuling et.al (2010), stressed that the built environment

expresses in physical form the complex social and economic factors which give structure and

life to a community. There can be little doubt that dilapidated and unhealthy buildings in a

decaying environment depress the quality of life and contribute in some measure to antisocial

behavior. This is quite the same with school buildings and facilities in relation to school

community. Furthermore, the need to adequately invest in school facility maintenance remains

critical for a number of reasons. Lawrence (2003) pointed out that poor school facility

conditions negatively impact staff and student morale and Cash (1993) even found that schools

with better facility conditions had higher student achievement scores. Funding, therefore, is of

utmost significance.

San Roque National High School is located in San Roque, Macrohon, Southern Leyte. For

the school year 2012-2013, it has a total enrolment of 488 students and MOOE fund amounting

to twenty seven thousand (P27, 000.00). After first formally opened in 1968 as a barrio high

school, San Roque NHS had undergone so much problems regarding on the maintenance, repair

and provision of new physical facilities. This was before MOOE was provided. With the help of

MOOE fund, the school is gradually yet continually moving towards more amelioration in all

aspects. Its MOOE fund is rising, since it first became a beneficiary, in direct proportionality with

the enrollment. The determination to study how San Roque NHS made use of its MOOE fund

within four years, from 2008 to 2012, urged the researchers to initiate this study. Moreover, the

extent of MOOEs contribution to how the school improved within the four-year period especially

with its building and other structural repair and maintenance was also investigated.


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Statement of the Problem

This study was conducted to look at how the monthly MOOE fund in San Roque NHS

was utilized from 2008 to 2012 and to determine how it contributed to the improvement of the

school in the aspect of structures and other related facilities.

Specifically, the researchers sought answers to the following problems:

1. What are the physical allowances of the MOOE expenditures of San Roque NHS in yearly

basis from 2008 until 2012 in terms of:

1.1 Areas of expenses

1.2 Percentage allocation amount per area of expense

2. What is the extent of the improvement of San Roque NHS as subsidized by the MOOE fund in

terms of:

2.1 Building maintenance

2.2 Physical facilities

2.3 Instructional Materials

2.4 Other features

Significance of the Study

The result of this study will reinforce the knowledge on the significance of proper

utilization of MOOE fund for the maintenance and enhancement of school building and facilities.

Specifically, this study is deemed beneficial to the following:

Government. This output will encourage them to continue and even augment the

provision of MOOE funds for the progress of schools.


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School Administrators. This study will help them decide on the priorities of their

schools monthly MOOE fund and aid them in setting goals for more essential and non-fleeting

MOOE expenditure results.

Other Researchers. This work will lay the foundation for further conduct of more

extensive research on the significance of MOOE to schools maintenance and progress.


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Chapter II

REVIEW OF LITERATURE AND RESEARCH PARADIGM

Related Literature and Studies

Districts and schools are generally expected to provide all students with an extensive

array of materials and services: broad-based curriculum, fully equipped classrooms and well-

maintained buildings, qualified teachers, quality teaching materials, new technologies, a wide

range of extracurricular activities, health and psychological services, school libraries, and a host

of other non-instructional services. In support of these efforts, researchers, policymakers in the

government, and administrators spend considerable energy developing school finance formulas

and assistance that will help enhance school physical status, uplift student achievement

standards, and assessment systems and are intended to ensure that financial and human

resource allocation maximizes both student success and fiscal efficiency (Rolle, 2008).

It is a prevalent problem in our country to have limited sources of funds that are gravely

called for in most schools for the repair, maintenance and improvement of their physical

structures and facilities. With this regards, the government had taken steps to alleviate the said

problem by providing each school a regular budget for the Maintenance and Other Operating

Expenses (MOOE) on a monthly basis.

It is stipulated in Section 10 of the Republic Act 9155 (Governance of Basic Education

Act of 2001) and Section 8 of its corresponding Rules and Regulations the rationalization of the

allocation and distribution of the resources provided by the national government for the field

offices. The Department of Education is required to establish and develop a procedure to

directly and immediately release to the regional and field offices (elementary school, secondary

school and schools division) all appropriations and resources intended for them by the national


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government which may include but are not limited to personnel services, maintenance and

other operating expenses (MOOE), desks, textbooks and repair and maintenance of school

buildings.

The school MOOE has the following allowable expenses: office and school supplies;

security; repair and maintenance school building, office building, electrification, other

structure, office equipment, furniture and fixtures; and IT equipment; transportation and

delivery; printing and binding; communication; janitorial services, and; other MOOE like travel

and training (DepEd Order No. 60, s.2011). The amount of MOOE that is given monthly per

school is based on the total enrolment for the year with the school having the highest

population to receive the highest amount. Each school is given the freedom to choose its

budget priorities as long as it is within the allowed expenditures and the school can present

proper liquidations. Schools strive to utilize the fund in ways that not only maintain the physical

aspect of the school but also improve it gradually.

According to the study conducted by McMahon and Boediono (2009) on the

improvement of educational funding methods in Indonesia, the agencies that serve as sources

of educational funds need to influence the process of policy formulation regarding fund

allocation within the district, especially the policy on education funding so that desirable

education outcomes can be efficiently and equitably achieved. This concerns both the allocation

first, of the central level budget for education to the districts and at district level, and second,

the allocation of the district budget to school level; that there will be adequate budget allocated

for the education of each child. This is very similar to the Philippines wherein schools must

keep the decentralized funds fruitful. Among the most valued expenditure areas for the MOOE

is for the maintenance and improvement of school physical structure and other facilities.


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Funding is of utmost value and significance in improving schools as evident in the proceeding

studies and other writings.

Stevens (2010) in his paper entitled The Relationship between Education Funding and

Quality arrived into six (6) fundamental principles, to cite some: (1) With zero education

funding, there is zero education; (2) With greater than zero education funding there is greater

than zero education, and; (4)At some point an additional education dollar does not improve

the quality of education as much as the dollar spent before it (I get a greater increase in

education from moving from no school to a one-room schoolhouse than I do moving from a

one-room to a two-room schoolhouse).

In another study entitled Addressing Inadequate Investment in School Facility

Maintenance, Bello and Loftness (2010) emphasized the importance of funding for school

improvement and concluded that school facilities where both students and teachers struggle

with such issues as noise, poor indoor air quality, poor lighting and even physical security

concerns is unlikely to be conducive for learning and teaching. They found out that the total

deferred maintenance of schools in the United States was estimated at $254.6 billion in 2008.

With over 94,000 public elementary, middle and high schools being attended by more than 50

million students, there is a need to implement an effective method for estimating the adequate

amount of investment for facility maintenance. The study also introduces a commensurate

increase in annual budgets to address maintenance backlog, as well as strategies for setting

maintenance priorities. Establishing appropriate annual maintenance budgets for school

buildings, including the resources necessary to address accumulated maintenance backlog is

critical for upgrading school facilities to adequate conditions for ensuring the health and

performance of teachers and students.


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Many studies even further established the link of the school funding and the

maintenance of school buildings and facilities to the student performance and achievements. In

the study conducted by Mackenzie (2003), it was found out that there is a significant positive

relationship between overall per-pupil funding and average National Assessment of Educational

Progress (NAEP) scores and there is a significant positive relationship between the proportion of

school funding from local sources and average NAEP scores; these imply that that school quality

and local property values are both enhanced by increased local funding of public schools

(Baker, 2012; Frazier, 1993, and; Maureen, 1991). The relationship between facilities and

student achievements was also found to be significant wherein student achievement,

attendance, discipline, completion rate and teacher turnover rate are high in relation to

improved school facilities (McGowen, 2007).

In the report School Capital Funding: Tennessee in a National Context by Richard

Gurley (2002) as the Associate Legislative Research Analyst of the Office of Education

Accountability (Tennessee), it is said that school buildings are perhaps the most visible

expression of societys investment in K-12 education. Quality facilities can increase teacher

satisfaction, allow for the incorporation of new technology into the classroom, and lower utility

costs through improved energy efficiency. Most importantly, research has shown that

inadequate facilities can lower student performance.

Most administrators take precedence in maintaining and developing the physical features

of the school but others may not have such opportunity. Unfortunately, as Seeley (1987) puts

it, maintenance work possesses little glamour, is unlikely to attract very much attention and is

sometimes regarded as unproductive. The sad state of neglect of many public facilities can

mainly be attributed to insufficient funds for maintenance work and maintenance budget cuts

during the financial year. There is a general belief that preventative maintenance can easily be


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postponed until financial constraints may be less tight, and because it is difficult to quantify the

cost of neglect, maintenance work has always been subjected to under-funding and budget

cuts.

The lack of accurate current information on building conditions and maintenance

requirements are the main reasons why maintenance budget allocations are insufficient. If the

condition of the building is unknown, the maintenance requirements cost and timing of the

work is also unknown (Creemers et.al, 2003). As a result, according to Filardo (2008),

maintenance budgets are dominated by contingency provisions for day-to-day and emergency

unplanned maintenance, replacements or repairs and are, therefore, normally based on the

previous financial years maintenance expenditure with an allowance for inflation and some

renovations. If there are any funds left, preventative maintenance may be considered.


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Theoretical and Conceptual Framework

This study is anchored on the Theory of Action. According to Veatch (2006), it is a set of

underlying assumptions about how we will move our organization from its current state to its

desired future. City, Elmore, Fiarman and Teitel (2009) added that theory of action aligns

intended theory with the realities of work within an actual organization. It connects strategy to

the actions and relationships critical to good instruction and student learning and identifies the

mutual dependencies that are required to get the complex work of instructional improvement

done. In this case, it is applied in the general financial planning context involving the

governments actual undertakings in helping schools and educators realize its goals and desired

outcomes through funding.

On the other hand, the legal bases of this paper are founded on the Department of

Budget and Management (DBM) and DepEd Joint Circular No. 2004-1 dated January 01, 2004

entitled Guidelines on the Direct Release of Funds to DepED-Regional Offices and Implementing

Units, Section 10 of Republic Act No. 9155 (Governance of Basic Education Act of 2001) which

provides that the appropriations intended for the regional and field offices

(elementary/secondary schools and schools division offices) are to be allocated directly and

released immediately by the DBM to the said offices; and Section 10 of the DepEd Special

Provisions, Republic Act No. 10147, the General Appropriations Act (GAA) of Fiscal Year 2011

that stated the proper release and utilization of MOOE fund for schools.

Figure 1 shows the theoretical and conceptual framework of the study. With the

mentioned bases, the extent of the improvement of San Roque NHS in terms of building

maintenance and new facilities as subsidized by the MOOE fund will be determined with the

knowledge of the expenditure profile of the MOOE fund from 2008 to 2012.


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Fig. 1 Theoretical and Conceptual Framework of the Study

Theory

ofAction(a set of underlying assumptions

about how to move an organizationfrom its current state to its desired

future, Veatch 2006)

DBM and DepEd JointCircular No. 2004-1;

Republic Act No. 9155

(Governance of BasicEducation Act of 2001),

and;Republic Act No. 10147(General AppropriationsAct of Fiscal Year 2011)

MOOE FUND

EXPENDITUREPROFILE

EXTENT OFSCHOOL


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Definition of Terms

For better comprehension of the study, the following terms are operationally defined as

follows:

Maintenance and Other Operating Expenses (MOOE). The national fund provided

monthly by the government through the Department of Budget and Management for the

elementary and secondary schools under the Department of Education to cover some of the

schools operating expenses.

Extent of School Improvement. This refers to how much enhancement is visible in

San Roque NHSs physical building and other facilities and structures including collectively the

maintenance and repair aspects from 2008 to 20012. This comprises major and minor renewal

projects, roof replacement, modernization of the electrical systems, modifications and changes

in space utilization within the existing facility, upgrade and replacement of all the key systems

within the school facility.

Utilization of MOOE Fund. This pertains to the proper expenditure of the monthly

MOOE fund for the maintenance, repair and improvement of different school areas based on

the guidelines set by the government.


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Chapter III

RESEARCH METHODOLOGY

Research Respondent and Locale of the Study

This research was conducted in San Roque National High School located in Brgy. San

Roque, Macrohon, Southern Leyte, a few kilometers away from the provincial capital, Maasin

City, and about 9 kilometers south of Macrohon, more or less 10-minute ride from the town

proper. The school, with a population of more than 400 students and 14 faculty members and

staff, has an area of 16,018.00 sq. meters. The school is accessible both by sea and by land.

The school is very conducive to learning not only because of its location in the barangay but

also because of the strong support of its school stakeholders. The school offers complete four-

year secondary education under the Revised Basic Education Curriculum (RBEC) and the

Secondary Education Curriculum (SEC). During the past three school years, the school has been

able to maintain and develop its physical facilities and equipment. The two SEDIP buildings

the Home Economics and the Science Laboratory are carefully maintained and they make up

a total of ten (10) instructional buildings with seventeen (17) classrooms for the school. Ten

classrooms are used as homerooms while the rest for ancillary functions computer laboratory,

administrative office, library, learning enhancement center, school clinic, SSG Office and

stockroom. Thirteen (13) male and female comfort rooms are available inside the campus,

though substandard, and seven (7) of them are in the classrooms. The school has twenty-two

sets of computer, sets of science equipment from SEDIP, a learning package for the Project

Light R, learning intervention materials Integrated School Improvement Plan for Project Save

a SOUL, and other facilities like the planetarium, aquarium, herbarium, orchidarium. The school

is 80% enclosed with concrete perimeter fences.


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Figure 2. Location Map of the Study


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The respondents of this study included all of the teachers of San Roque NHS who had

commenced teaching in the said school not later than January 2008, the current fourth year

students of school year 2012-2013 who have four years of stay as basis of their comparison of

school changes through time, 30 of which were randomly chosen, and their corresponding

parents/guardians. They provided the perceptual evidences of the improvement of school

building and other physical facilities as funded by the MOOE; this was as addendum to the

physical evidences of MOOE physical allowances on record that was furnished by the office of

the school principal.

Research Design

This study utilized the descriptive-survey method wherein part of the data was gathered

from recorded MOOE liquidations of San Roque between the fiscal years 2008-2009 and 2011-

2012. Other data were accumulated using the questionnaire as the tool.

The descriptive-survey method was employed because the researchers have sufficient

prior knowledge about the research locale and the purpose is only to estimate the proportion of

the extent of contribution of MOOE fund to school development.

Research Instrument

The researchers used the self-made questionnaire to collect the portion of the data

needed in the study. The researcher-made questionnaire is composed of two parts wherein the

first part determined the respondents profile and the second part is the extent of school

improvement as perceived by the teachers of San Roque NHS, present fourth year students and

their parents. The questionnaire is using the Likert scale.


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Data Gathering Procedure

The data that were used in the study was taken partially from the recorded summary of

MOOE physical allowances within 2008 and 2012 composing of the item expenses and the

amount allocation per area of expenditure. These data were retrieved from the schools MOOE

records. The rest of the data were taken from the research instrument.

A letter was sent to the principal of San Roque National High School as a formal request

for the permission to conduct the study. After the approval, the necessary initial data was

gathered from the school records and the questionnaires were distributed to the teacher

respondents, students and parent respondents. After sufficient time given to the respondents,

the completed questionnaires were retrieved immediately. The data from the collected

questionnaires were then summarized in a table and subjected to statistical analysis and

interpretations.

Data Analysis Procedure

The collected data from the recorded MOOE expenditures were analyzed through

descriptive statistics. However, the extent of the school physical improvement as funded by the

MOOE will employ a statistical tool.


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Chapter IV

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

After the conduct of the study, records of MOOE expenditures of San Roque NHS from

2008 until 2012 along with the perceptions of teachers, students and parents on the school

improvements as funded by MOOE were obtained showing the results.

San Roque NHS has an MOOE fund amount of around 27 thousand pesos for May, 2012

which holds a 12 thousand increase compared to the monthly MOOE for 2008 which was only

about 15 thousand pesos. This represents an increase of 80% within just four school fiscal

years. With this growth of funding, the school is expected to show results as what Morgan

(2002) found out that high level capital spending can improve the conditions of schools.

There were 12 teachers, 30 students and 30 corresponding parents involved as

respondents for the perception on the school improvement within 2008 2012. Table 1 below

shows the gender of the respondents.

Table 1. Gender Profile of Research Respondents

Gender Teachers Students Parents Total

Male 3 11 14 28

Female 9 19 16 44

Total 12 30 30 72

Table 1 indicates that majority of the 72 respondents were females which account about

61% of the total respondents as males only constitute 39%. For the teachers, there are actually

more female teachers present in San Roque NHS that have been teaching within the required

period while the 4th year student population is practically dominated by females than males. In

the case of the parents, it is a common event that female parents involvement in any school-

related activities surpasses that of the males (Croft, 1996).


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Table 2 exhibits the different MOOE areas of expenses and the corresponding percent

allocation starting from the year 2008 until 2012.

Table 2. MOOE Areas of Expenses and Percentage Allocation

Areas of Expense

Allowable Expense per Area Annually

2008 - 2009 2009-2010 2010-2011 2011-2012

Amount % Amount % Amount % Amount %

Office Supplies Expense 8241.8 4% 10657.5 6% 13357.4 7% 14210 8%

Repair and Maintenance 80680.9 43% 104328.75 56% 130758.7 70% 139105 75%

Personnel Expenses 41465.36 22% 53619 29% 67202.48 36% 71492 38%

Other Supplies Expenses 53286.03 29% 68904.35 37% 86360.12 46% 91872.47 49%

Other MOOE 2455.14 1% 3174.75 2% 3979.02 2% 4233 2%

TOTAL 186129.2326 240684.3525 301657.7218 320912.47

Based on Table 2, the highest MOOE fund allocation is consistently devoted to the repair

and maintenance of school building and other school facilities within the entire school year of

2008-2009 until 2011-2012. Also, the repair and maintenance of school buildings (classrooms)

relatively took precedence in the allocation of fund than other school facilities and offices (see

Appendix A). The second in rank concerning on allocation amount, which is also observed to be

consistent within the year-time inclusions for the study, is on other supply expenses. Within

other supplies, the expense on school supplies which included instructional supplies also owns

the highest amount without change from 2008 to 2012 (see Appendix A). The steady third in

rank is personnel expenses with security expenses that got its highest share (see Appendix A).

On the other hand, Table 2 also presents that office supplies has constantly the second-to-the-

least allotted amount since not much fund is needed for office needs. The consistently least

amount belongs to other unpredictable MOOE that yearly wanted a share.


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On the other hand, the questionnaire tool produced the following results for the extent

of school improvement as supplied by the MOOE fund as perceived by 12 San Roque teachers,

30 fourth-year students and 30 parents.

Table 3.1 Extent of Building Maintenance & Improvement as Perceived by the Respondents

Building Maintenance

Teachers (N=12) Parents (n=30) Students (n=30)

f %Modal

Description

f %Modal

Description

f %Modal

Description

Classroom ceiling 7 58% FI 22 73% FI 22 73% FI

Principals office ceiling 9 75% FI 20 67% FI 18 60% FI

Classroom roofs 11 92% FI 25 83% FI 24 80% FI

Principals office roofs 8 67% FI 17 57% FI 20 67% FI

General physical conditions of classrooms 11 92% FI 21 70% FI 19 63% FI

General conditions of offices/conferenceroom

8 67% FI 24 80% FI 22 73% FI

Canteen 7 58% FI 17 57% LI 15 50% LI

Electrification of buildings 8 67% FI 23 77% FI 22 73% FI

Lighting of Classrooms 7 58% FI 24 80% FI 20 67% FI

School stage 10 83% NAS 30 100% NPS 30100%

NPS

Laboratory building 9 75% FI 18 60% NI 20 67% LI

Computer Laboratory 7 58% FI 17 57% FI 16 53% FINote: FI = Fairly Implemented; NI = Not Implemented; LI = Less Implemented; NAS = Not Available in School

Table 3.1 displays the extent of improvement of school buildings as observed by the

respondents. Among the teacher respondents, all of the components of building maintenance,

with the exception of school stage which was perceived to be unavailable in the school, were

recognized to be fairly implemented; while, students and parents seemingly showed the same

perceptions with the teachers except on some disagreement on the aspect of the canteen and

laboratory building which the students and parents both identified as not implemented and/or

less implemented. The students and parents may have overlooked some things on those

particular areas which drove them to consider its maintenance and improvement to be less or


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not implemented; things which the teachers have the knowledge about (Sweeney, 1992), like in

the case of the canteen which was repaired from its damaged areas since 2008 and so do with

the laboratory building. No aspect was perceived to be very much implemented. Generally,

respondents perceptions imply that there is a fair maintenance and improvement of the school

buildings with the aid of MOOE fund.

Table 3.2 below shows the extent of school physical facilities as perceived by the

teacher, student and parent respondents.

Table 3.2 Extent of Physical Facilities Maintenance & Improvement as Perceived by theRespondents

Physical Facilities


f %Modal

Description

f %Modal

Description

f %Modal

Description

Air conditioning of offices 9 75% NAS 30 100% NAS 28 93% NI

Air conditioning of classrooms 12 100% NAS 30 100% NAS 30 100% NAS

Proper ventilation of classrooms 10 83% FI 16 53% LI 20 67% FI

Covered walks 12 100% NAS 30 100% NAS 30 100% NAS

Pathways 6 50% LI 20 67% LI 15 50% LI

Library furniture 6 50% FI 29 97% NAS 30 100% NAS

School fence 7 58% FI 21 70% LI 21 70% FI

Desks and chairs 9 75% FI 23 77% FI 30 100% FI

Tables 9 75% FI 18 60% FI 21 70% FI

Subject area parks 5 42% FI 29 97% LI 27 90% LI

Fixtures and furniture likecabinets

8 67% FI 18 60% LI 17 57% LI

School gardens 9 75% FI 15 50% FI 19 63% FI

Hand washing area 7 58% FI 22 73% LI 22 73% LI

Availability of new student chairs 9 75% FI 25 83% LI 21 70% FI

Water system 7 58% FI 27 90% FI 23 77% FINote: FI = Fairly Implemented; NI = Not Implemented; LI = Less Implemented; NAS = Not Available in School


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The teacher, student and parent respondents perceptions are identical on most aspects

of the physical facilities except some areas, most notably the library furniture, which the

teachers perceived to be fairly implemented but considered as not even available in school by

the students and parents. This contrast of views is related to the perception about the canteen

and school laboratory building wherein students and parents were not fully aware of the

development done for the increase of library furniture such as the supply of tables and chairs

since such improvement was done only in limited scale that did not catch much attention.

Another reason might be that parents, teachers, and students have always sensed something

special about their schools which may differ from each other. It is a special sense that is difficult

to describe (Deal & Peterson, 1999; Sweeny, 1992).

Table 3.2 further shows that air conditioning of school classrooms and offices and

covered walks are yet not present within the school. Other physical facility improvements of

areas such as pathways, subject area parks, fixtures/furniture and hand-washing areas are

generally seen by the respondents as less implemented by the school while the proper

ventilation of rooms, school fencing, desks, tables, school gardens, availability of new student

chairs and water system are generally distinguished as fairly implemented.

The teacher respondents and parents have commonly seen the improvement of physical

facilities as fairly implemented, but the students considered the improvements in this area of

expense as less implemented. The students may be looking for more than what they presently

see and experience. The over-all perception of respondents on school physical maintenance and

improvements is fairly implemented.


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Table 3.3 Extent of Provision of Instructional Materials as Perceived by the Respondents

Instructional Materials


f %

M

odal

Des

cription

f %

M

odal

Des

cription

f %

M

odal

Des

cription

TLE materials 9 75% FI 25 83% LI 21 70% LI

Purchase of computer lab supplies 8 67% FI 21 70% LI 21 70% FI

Science laboratory materials 10 83% FI 16 53% LI 22 73% FI

Computer units 11 92% FI 18 60% LI 18 60% LI

HE materials 12 100% FI 17 57% LI 21 70% LI

Provision of instructional supplies 11 92% FI 23 77% LI 27 90% LI

Note: FI = Fairly Implemented; NI = Not Implemented; LI = Less Implemented; NAS = Not Available in School

Table 3.3 manifests that there is an evident contrast in the perceptions among teachers,

students and parents concerning on the improvement of instructional materials as funded by

the MOOE. The student respondents commonly remarked the improvement in instructional

materials as less implemented in all aspects. Likewise, the majority of parents also have similar

impression with the students in contrast to the teachers who labeled this particular area of

MOOE expense as fairly implemented. These different perceptions must be understood in order

to create a supportive environment. Teachers establish the status of their classroom. The

administration plays a role in establishing the climate for the school. The actions of teachers

and administration will lead to a better understanding of the organization (Hall & George,

1999).

Outstandingly, the HE materials which garnered a 100% fairly implemented perception

in the part of the teachers, has received disapproval in the part of the students and parents.

This could mean that both students and parents are still seeing the inadequacy of the provision

of instructional materials of which the teachers were provided through MOOE fund. Results

further revealed that the MOOE fund has significantly less effect to the extent of improvement

on instructional materials expenses based on the perceptions.


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Table 3.4 Extent of Maintenance and Improvement of Other MOOE Expenditures as

Perceived by the Respondents

Other Features


f %Modal

Description

f %Modal

Description

f %Modal

Description

Student identification system 6 50% FI 23 77% VMI 27 90% FI

Provision of Test Questionnaires 4 33% FI 21 70% VMI 21 70% FI

Purchase of office supplies 6 50% FI 18 60% FI 20 67% FI

School Security (night and dayservices)

9 75% FI 19 63% VMI 17 57% VMI

School Office Aide 7 58% FI 16 53% FI 18 60% FI

Note: VMI = Very Much Implemented; FI = Fairly Implemented; NI = Not Implemented; LI = Less Implemented;NAS = Not Available in School

A look at Table 3.4 confirms that other features of MOOE expenses are perceived by the

respondents differently. Majority of the other features are regarded by the students as very

much implemented, but teachers and parents seem to agree on labeling other features as

generally fairly implemented. Only school security is viewed by majority of the respondents to

be very much implemented. These differences make it difficult to create an instrument that

truly captures the perceptions of participants. The problem with perceptions is they also play a

role with students. One problem in studying school climate is that you can never be sure how a

student's background works with or against other school variables (Anderson, 1982).Generally,

the improvements of other MOOE expense areas are judged to be fairly implemented.


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Chapter V

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS

Summary of Findings

It was the aim of this study to investigate how San Roque NHS made use of its MOOE

fund within four years, from 2008 to 2012 and its extent to school improvement within the four-

year period especially with its building and other structural repair and maintenance.

The study wanted to answer the following specific questions:

1. What are the physical allowances of the MOOE expenditures of San Roque NHS in yearly

basis from 2008 until 2012 in terms of:

1.1 Areas of expenses

1.2 Percentage allocation amount per area of expense

2. What is the extent of the improvement of San Roque NHS as subsidized by the MOOE fund in

terms of:

2.1 Building maintenance

2.2 Physical facilities

2.3 Instructional Materials

2.4 Other features

This study applied the descriptive-survey method of research and employed the whole

population of teacher respondents, and random-sampling technique for the student

respondents. The parents were consequently chosen corresponding to the chosen student. Part

of the data was gathered from MOOE records while the rest were taken from the questionnaire.


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From the data gathered, the following findings were achieved:

1. The areas of expense of MOOE fund for San Roque NHS and their corresponding

average percentage allocation from 2008 to 2012 are summarized and arranged from

highest to lowest as follow: repair and maintenance, 43%; other supplies expenses,

29%; personnel expenses, 22%; office supplies expenses, 4%, and; other MOOE, 1%.

It was found out that the highest allocation of San Roque NHS MOOE budget is given to

the maintenance and improvement of school buildings with classrooms at the top of the

priorities consistently from 2008 to 2012. The least amount allotted, on the other hand,

is also consistently set for other unidentified MOOE expenses within 2008-2012.

2. Some features were found to be unavailable or not present in the school such as the

school stage while only few other improvements were observed to be very much

implemented belonging to other MOOE expenses. All aspects showed fair

implementation of improvements except instructional materials which only considered

being less implemented.


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CONCLUSIONS

Based on the findings discussed, the following conclusions are presented:

The areas of expenses of San Roque NHS MOOE fund are office supplies, repair and

maintenance, personnel expenses, other supplies including instructional supplies and other

MOOE expenses from 2008 until 2012. The largest percentage allocation of San Roque NHS

MOOE fund for 2008-2009 until 2011-2012 belongs to the building improvement, repair and

maintenance while the least amount is allocated to other MOOE expenses. The improvements of

San Roque NHS as subsidized by the MOOE fund have the following general extent as perceived

by the research respondents: building maintenance fair improvement; physical facilities fair

improvement; instructional materials less improvement, and; other features fair

improvement.


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RECOMMENDATIONS

Based on the conclusions drawn, the following recommendations are hereby offered:

1. San Roque NHS should maintain the current percentage share of MOOE fund for each

school aspect as building maintenance having the appropriate highest allocation

followed by instructional supplies and the least for other MOOE. The school must exert

further maintenance efforts and improvements in every aspect to raise the current

status of the school to a higher level.

2. The teachers must pay attention on the alarming discontented perception of the

students and parents on the provision of instructional materials by findings ways on how

to augment the availability of resources and the access of such materials by the

students.


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BIBLIOGRAPHY

BOOKS

Baker, B., (2012). Revisiting that Age-Old Question: Does Money Matter In Education?. TheAlbert Shanker Institute

Carnegie Foundation for the Advancement of Teaching.An Imperiled Generation: Saving UrbanSchools.Princeton, New Jersey, 1988.

Rolle, R.A. (2008). The Social Justice Implications of Contemporary School Finance Theory andPolicy. New York, NY: Routledge.

Seeley, I.H., 1987, Building Maintenance, Second Edition, MacMillan Educational, London.

ARTICLES/PERIODICALS

Croft, U. (1996). Parent involvement can be fun. Principal, 76, 43-44.

Deal,K.N. & Peterson,T.R.(1999). School choice:An examination of the empirical evidence onachievement,parental decision-making and equity.Educational Researcher,28(9),16-25.

Filardo, M. (2008). GOOD BUILDINGS, BETTER SCHOOLS An economic stimulus opportunitywith long-term benefits. Economic Policy Institute, Briefing Paper No. 216, April 29,2008

Frazier, L. M., (1993). Deteriorating School Facilities and Student Learning. ERIC Digest 82 May1993

Hall, D.Y. & George, H.H.(1999). Education With Accountability. Forbes, 159(5), 82-84.

Lawrence, B. K. (2003): Save a penny, lose a school: The real cost of deferred maintenance:Washington D.C.

Republic Act No. 10147 (General Appropriations Act for Fiscal Year 2011), Official Gazette,Republic of the Philippines, Vol. 106, Manila, December 2010

Sweeney, B. G. (1992). Building community in school. Principal 76, 29-31.

THESIS AND DISSERTATIONS

Anderson, L. (1982). The effects of size of student body on school costs and performance inNew York City high schools. New York: New York University, Institute for Education andSocial Policy.


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Bello, M. and Loftness, V. (2010),Addressing Inadequate Investment in School FacilityMaintenance, Carnegie Mellon University, School of Architecture. Paper 50

Cash, C. S. (1993): Building condition and student achievement and behavior; DoctoralDissertation, Virginia Polytechnic Institute and State University: Blacksburg, Virginia.

Creemers, B.P.M., Stoll, L., Reezigt, G. and the ESI team, (2003). Effective School ImprovementIngredients for Success: The Results of an International Comparative Study of BestPractice Case Studies

Mackenzie, J. (2003). Public School Funding and Performance. FREC/CANR, University ofDelaware, Newark, DE; Christina School District (DE) Board of Education

Maureen, E. M. "Building Conditions, Parental Involvement, and Student Achievement in the D.C. Public School System." Master's Thesis, Georgetown University, May 1991. 100 pages.ED338 743.

McDuling, J. et.al, QUANTIFYING THE CONSEQUENCES OF MAINTENANCE BUDGET CUTS,2010

McGowen, R. S., The Impact of School Facilities on Student Achievement, Attendance, Behavior,Completion Rate and Teacher Turnover Rate in Selected Texas High Schools. GraduateStudies of Texas A&M University, December 2007

McMahon, W. and Boediono (2009): Improving Education Funding Methods in Indonesia

Veatch, Ross P., A Theory of Action: What is Sustainable Change and How Do CFGs SupportIt?, Presented at the First Annual NSRF Research Conference, Denver,Colorado, January 11, 2006

OTHER REFERENCES

Gurley, R. (2002), School Capital Funding: Tennessee in a National Context,www.comptroller.state.tn.us/orea/reports

Implementing Guidelines on the Direct Release of Maintenance and Other Operating Expenses(MOOE) Allocations of Schools to the Respective Implementing Units, DepEd Order No.60, s. 2011 [On-line]. http://www.deped.gov.ph

RULES AND REGULATIONS OF REPUBLIC ACT NO. 9155 (GOVERNANCE OF BASIC EDUCATIONACT OF 2001)[On-line].http://www.deped.gov.ph

Stevens, John (2010): The Relationship Between Education Funding and Quality, http://blog.loudounschools.org/2010/10/relationship-between-education-funding.html

Stinnette, L., Peterson, K., & Hallinger, P. (1997). Becoming a community of learners:Emerging leadership practices in New Leaders for Tomorrows Schools [On-line].

Available: hppt://www.ncrel.org/cscd/lead21/2-1l.htm
http://blog.loudounschools.org/2010/10/relationship-between-education-funding.htmlhttp://blog.loudounschools.org/2010/10/relationship-between-education-funding.html


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APPENDIX A

Specified Areas of Expenses Mandated in MOOE

Areas of Expenses

Allowable Expense per Area Annually

2008-2009 2009-2010 2010-2011 2011-2012

Office Supplies Expense8,241.80 10,657.50 13,357.40 14,210.00

Repair and Maintenance80,680.90 104,328.75 130,758.70 139,105.00

School Building 33,594.76 43,441.50 54,446.68 57,922.00

Electrification 2,949.88 3,814.50 4,780.84 5,086.00

Office Building 10,511.92 13,593.00 17,036.56 18,124.00

Other Structure 24,803.70 32,073.75 40,199.10 42,765.00

Furniture & Fixtures 4,093.64 5,293.50 6,634.52 7,058.00

IT Equipment 4,727.00 6,112.50 7,661.00 8,150.00

Personnel Expenses41,465.36 53,619.00 67,202.48 71,492.00

Security Expenses 28,710.00 37,125.00 46,530.00 49,500.00

Fidelity Bond Payable 681.50 881.25 1,104.50 1,175.00

Janitorial Services 2,088.00 2,700.00 3,384.00 3,600.00

Postage & DeliveryExpenses

48.72 63.00 78.96 84.00

Travelling Expenses 4,258.94 5,507.25 6,902.42 7,343.00

Training Expenses 5,678.20 7,342.50 9,202.60 9,790.00

Other Supplies Expenses 53,286.03 68,904.35 86,360.12 91,872.47

School Supplies 25,858.72 33,438.00 41,908.96 44,584.00

Printing & Binding 7,200.70 9,311.25 11,670.10 12,415.00

Electricity Expenses 18,385.81 23,774.75 29,797.69 31,699.67

Water Expenses 1,840.80 2,380.35 2,983.37 3,173.80

Other MOOE2,455.14 3,174.75 3,979.02 4,233.00

TOTAL186,129.23 240,684.35 301,657.72 320,912.47


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APPENDIX B

RESEARCH QUESTIONNAIRE

Republic of the PhilippinesSouthern Leyte State University Tomas Oppus

San Isidro, Tomas Oppus, Southern Leyte

Office of the Graduate Studies

UTILIZATION OF MOOE FUND FOR SY 2008-2012 IN SAN ROQUE NATIONAL HIGHSCHOOL: ITS CONTRIBUTION TO SCHOOL IMPROVEMENT

General Instruction: Please fill out the provided spaces with the required information orput a check mark as directed. Rest assured that all information would be treated confidentially.Please do not leave any space unanswered.

Part I. Respondents Profile

Name: _________________________Year Entered in SRNHS: ___________

Part II. Extent of the Improvement of San Roque NHS in Terms of Building Maintenance andNew Physical Facilities as Subsidized by the MOOE Fund

Directions: Please read carefully each item and put a check mark () on the appropriate

grid. Your answers describe your perception on the extent of improvements in the physicalaspects of San Roque National High School through the aid of MOOE fund. Use the scaleillustrated below.

Scale: 5 Very much Improved (VI)4 Fairly Improved (FI)3 Not Present in School (NPS)2 Less Improved (LI)1 No Improvement (NI)

School Physical Features Funded by MOOE5

VI4FI

3NPS

2LI

1NI

I. Building Maintenance

1. Classroom ceiling

2. Principals office ceiling3. Classroom roofs

4. Principals office roofs5. General physical conditions of classrooms

6. General conditions of offices/conference room


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School Physical Features Funded by MOOE5

VI4FI

3NPS

2LI

1NI

7. Canteen

8. Electrification of buildings

9. Lighting of Classrooms

10. School stage11. Laboratory building

12. Computer Laboratory

II. Physical Facilities

1. Air conditioning of offices

2. Air conditioning of classrooms

3. Proper ventilation of classrooms

4. Covered walks

5. Pathways

6. Library furniture

7. School fence

8. Desks and chairs

9. Tables

10. Subject area parks

11. Fixtures and furniture like cabinets

12. School gardens

13. Hand washing area

14. Availability of new student chairs

15. Water system

III. Instructional Materials

1. TLE materials2. Purchase of computer lab supplies

3. Science laboratory materials

4. Computer units

5. HE materials

6. Provision of teachers instructional supplies

IV. Other Features

1. Student identification system

2. Provision of Test Questionnaires

3. Purchase of office supplies

Others (Please specify below)

1.

2.

3.

4.

5.


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APPENDIX C

Letter of Request to the Principal


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APPENDIX D

Curriculum Vitae

PERSONAL DATA

Name :

Address :

Birth place :

Birth date :

Age :

Civil Status :

Nationality :

Religion :

Fathers name :

Mothers name :

EDUCATIONAL BACKGROUND

Elementary :

Secondary :

Tertiary :

utilization of mooe fund for sy 2008

Documents