TOMAS DEL ROSARIO COLLEGE
GRADUATE SCHOOL
REACTION PAPER
EDUC 203 – current issues in education
MAINTENANCE AND OTHER OPERATING EXPENSES
The Department of Education continues to upgrade its services to enhance
teaching standards and learning outcomes. One of the reforms is the
transference of responsibilities on school to manage their operation and
resources for school development so as to develop an environment that
facilitates continuous improvement. However, school budget preparation and
implementation by the school principals need to be improved to ensure
transparency and accountability in the utilization of school funds. Connectedly,
Department of Education Order 13, s. 2016 otherwise known as ―Implementing
Guidelines on the Direct Release and Use of Maintenance and Other Operating
Expenses (MOOE) Allocations of Schools, including Other Funds Managed by
Schools‖ was issued to deepen the decentralization of education management.
Thus, school principal has the authority to manage school finances. However, if
this fund, if unmanaged properly can cause conflict between the principal and
the teachers.
Maintenance and Other Operating Expenses is the school budget
downloaded from the government to all public schools for the utilization in
running school operations. The budget includes the procurement of school
supplies necessary in classroom teaching, utilities and communication, training
activities, graduation rites, security, janitorial services, minor school repair as
stated in the approved School Improvement Plan (SIP) for the current school year
and in the Annual Improvement Plan (AIP) of the school, procure small capital
expenditure items worth Php 15,000 and below as provided in the new
Government Accounting Manual issued by the Commission on Audit and subject
to separate guidelines to be issued by DepEd. Connectedly, DepEd Order 12 s.
2016 otherwise known as ―Implementing Guidelines on the Direct Release and
Use of MOOE allocations of the schools‖, including other funds managed by
schools aims to provide guidance to all public schools on the derivation, release
and the utilization of school MOOE, ensure timely and optimal use of school
resources and institute mechanisms for transparency and accountability can be
well-maintained so that it becomes the center of the locality. [Every start of the
year, principals craft their budget for MOOE and incorporate this in their school
operating budgets (SOB), annual improvement plan (AIP), and annual
procurement plan (APP). This yearly budget is based on their three-year school
improvement plan (SIP). Hence, concerted efforts of school principal and his
management team are encouraged to make sure that the school funds are
managed effectively.
To ensure accountability in the use of MOOE, all schools are mandated by
Republic Act 9485 (Anti-Red Tape Act of 2007) [58] to post a Transparency Board
on MOOE. Furthermore, DO 13 mandates all principals to declare all sources of
funding of the school which include school MOOE allocation, outline the intended
utilization of all sources of funds, post the information on the sources in the
transparency board that must be publicly accessible and updated every three
months and using the school report card, formally communicate the sources and
uses of school funds to the following stakeholders: faculty and staff of the school,
PTCA, and active partners among local stakeholders.
This made me realize that for the job of the principal to be effective, he/she
needs finance to run the affairs of the school. In this respect, the capacity of the
principal to manage the school finances is imperative to achieve educational
goals and objectives. This means that school ‘s financial management of the
school head should be enhanced to enable the school to achieve effective
education. In addition, the involvement of teachers in the budgetary process
create a positive impact on transparency to establish an avenue for ethical
practices. Since all of us strive towards a mutual goal, it is, thus important for the
principal and teachers to maintain harmonious relationships, ensure effective
means of communication and motivation for the betterment of the school and
the learners as well. Finally, I realized that drafting of school policies should be
realistic and applicable to the school to prevent negative situations or doubts in
the minds of the teachers who should to be involved in the planning since they
are the front liners; they know the needs of the learners in terms of instructional
materials.
Submitted by:
GERALD PANGON
