Attitudes of School Heads Towards MOOE Utilization and Liquidation

Abstract

The study gauged the financial management competence of every school head as a financial manager and as the direct implementer of every program and project in the school. It also aimed to suggest intervention activities to enhance the attitudes of school heads towards MOOE utilization and liquidation which mostly benefit them. The study assessed the attitudes of school heads towards MOOE utilization and liquidation in the public elementary schools of Naguilian District, Division of La Union for the school year 2018-2019. The questionnaire-checklist was used as the main data gathering tool involving twenty-eight (28) school administrators and one hundred (100) teachers and utilized descriptive research design. The objectives of MOOE downloading were perceived to be “highly attained”. The downloaded MOOE was perceived to be “highly utilized” for the priority programs and projects of the school. The school administrators were perceived to be “highly aware” on their responsibilities and accountabilities in the downloaded MOOE. The attitudes of school administrators towards MOOE utilization and liquidation were perceived as “highly manifested”. The problems encountered by the school administrators in the utilization and liquidation of MOOE were perceived as “moderately serious”. There were significant differences in the perceptions of the school administrators and teachers on the level of utilization of the downloaded MOOE for the priority programs and projects of the school and the level of awareness of school administrators on their responsibilities and accountabilities in the downloaded MOOE. The results of the study yielded that MOOE is highly accomplished as per objectives and essentially appropriated and used for the priority programs and projects of the school. The school administrators are immensely well-informed on their responsibilities and accountabilities in the downloaded MOOE and they highly demonstrate their attitudes towards MOOE utilization and liquidation. Problems encountered in MOOE utilization and liquidation are manageable.