Transparency Practices of School Heads: Basis for Retooling of Annual Procurement Plan for PPAs Implementation

This study aimed to propose and design an Annual Procurement Plan based on the findings drawn from the survey in Magsaysay South District, Division of Davao del Sur. A total of 74 public school heads were the respondents who were identified through a stratified random sampling technique, and seven (7) of the participants were purposively selected for the in-depth interview. The study utilized an input-process-output design. After the quantitative data analysis, the level of transparency practices of school heads in terms of financial accountability, open communication, and collaborative learning was moderate and was sometimes evident. In addition, the output of the Proposed Annual Procurement Plan to enhance the financial practices of school heads was generated from the participants' responses. Thus, this study recommends that School Heads implement collaborative learning initiatives that encourage collective decision-making and shared responsibility.