Challenges Encountered in Budget Preparation, Utilization, and Liquidation of MOOE and Other School Funds

This study investigated the challenges encountered in the budget preparation, utilization, and liquidation of the Maintenance and Other Operating Expenses (MOOE) and other school funds in the public elementary and secondary schools of Tubao District, Division of La Union. Using a quantitative descriptive design and a survey questionnaire administered to 92 respondents (i.e., school heads, teacher representatives, and administrative staff), the research assessed the level of difficulty across three distinct phases. The study addresses the need for localized empirical evidence on MOOE fund management by examining administrative challenges at the district level, an area that has received less attention in research predominantly focused on national or division-level data. Findings reveal that the liquidation phase (mean=3.52) is perceived as the most serious challenge, significantly more burdensome than budget preparation (mean=3.28), significantly more burdensome than budget preparation (mean = 3.28; p = .011). Strict compliance with COA rules, complexity of supporting documents, and tight reporting deadlines were the most critical hurdles. The utilization phase (mean=3.41) also posed serious challenges, primarily due to the delayed and insufficient release of funds and inefficiencies in the disbursement process. The preparation phase, while moderately challenging, saw the greatest difficulty in needs assessment and aligning budgets with strategic school plans. The results indicate that the management of MOOE funds is a strained administrative function, where accountability pressure, unreliable cash flow, and procedural complexity hinder efficiency. To address these challenges, the study proposed Project S.A.F.E. Management (Systematized, Accountable, and Facilitated Expenditure) for Tubao District Schools. This intervention program includes a district liquidation help desk, standardized kits and trackers, capacity-building modules, and a peer support network designed to reduce administrative burden, improve fund flow predictability, and transform financial governance into a more supportive framework for school improvement. The study contributes a phase-based empirical account of MOOE management at the district level and offers a context-specific intervention framework that may inform efforts to strengthen school-level financial management and accountability