Financial Management System Compliance and Practices of School Heads in Relation to School Performance: Basis for Intervention

This study examined the financial management system compliance and management practices of school heads in relation to school performance in the District of Isabela II. Using a descriptive-correlational research design, data were gathered from 197 elementary teachers across 16 schools through standardized questionnaires and school performance records (OPCRF for SY 2022–2023). Findings revealed that school heads exhibited full compliance with financial management systems, specifically in budget preparation, procurement, disbursement, submission of financial reports, and auditing, with an overall mean of 2.64. Additionally, school heads demonstrated very high levels of task-oriented, relationship-oriented, and change-oriented management practices, with an overall mean of 4.26. School performance across the district was rated as very satisfactory, with a mean score of 4.44. Statistical analysis using Spearman Rank Correlation indicated no significant relationship between financial management system compliance and school performance, nor between management practices and school performance. These results suggest that while school heads maintain sound financial compliance and effective management styles, these factors alone do not directly influence school performance outcomes. The findings highlight that other variables may contribute more substantially to school success. Based on these results, it is recommended that school heads continue strengthening their financial management competencies and leadership practices while exploring additional strategies that directly impact academic achievement and operational efficiency. Future research is encouraged to investigate other factors influencing school performance beyond financial compliance and leadership practices, offering a broader perspective on educational leadership effectiveness.