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Exploring the Practices, Challenges, and Trust of Stakeholders and Teachers in Managing PTA Funds


Authors : Aira Fe B. Pabualan; Arthel Pangan; Zenaida Dagalangit

Volume/Issue : Volume 11 - 2026, Issue 3 - March


Google Scholar : https://tinyurl.com/mr3rj8yu

Scribd : https://tinyurl.com/3e7upvw4

DOI : https://doi.org/10.38124/ijisrt/26mar1129

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.


Abstract : This study aimed to explore the practices, challenges, and level of trust of stakeholders and teachers in managing PTA funds at Molugan Elementary School, Division of El Salvador City. Specifically, it sought to assess the respondents’ perceptions of transparency, accountability, financial management practices, parent trust, and parent participation, as well as to identify the challenges encountered and strategies to improve financial administration. The Parent-Teacher Association (PTA) serves as a vital partner in promoting transparency, accountability, and participatory governance in public schools. However, varying practices in fund management and gaps in financial literacy among officers often lead to challenges in maintaining trust among stakeholders. A descriptive-quantitative design was employed, utilizing a researcher-made Likertscale questionnaire administered to 32 purposively selected respondents, including GPTA and HRPTA officers, teacher representatives, and parent stakeholders. Data was analyzed using frequency, percentage, mean, and cross-tabulation to determine trends, perceptions, and relationships among variables. Findings revealed that respondents perceived the practices of transparency, accountability, and financial management to be well-implemented, fostering high levels of parent trust and participation. The most serious challenges identified were the lack of financial training among officers and incomplete documentation of receipts, while moderate concerns included limited banking systems and irregular parent contributions. The respondents recommended regular financial orientations, public posting of reports, and stronger coordination between school heads and PTA officers as key strategies for improvement. Furthermore, the results underscore that effective PTA fund management goes beyond compliance with DepEd policies—it reflects the school community’s collective commitment to ethical stewardship, openness, and collaboration. When transparency mechanisms are institutionalized and parents are empowered through participation and access to information, trust naturally strengthens. Thus, sustaining these good practices not only improves fiscal governance but also promotes a culture of integrity and shared responsibility in education. The study concludes that effective PTA fund management is sustained through continuous transparency, shared accountability, and inclusive participation. Strengthening capacity-building initiatives and digital recordkeeping systems is recommended to further enhance stakeholder confidence and ensure responsible stewardship of PTA funds.

Keywords : GPTA Funds, Awareness, Challenges, Seriousness, Stakeholders.

References :

  1. Cruz, A., & Mendoza, R. (2021). Leadership experience and organizational effectiveness of Parent-Teacher Association officers. Journal of Educational Leadership and Management, 11(3), 55–67.
  2. Dela Cruz, M., & Reyes, L. (2023). Leadership roles and accountability in Parent-Teacher Associations: Perspectives from Philippine schools. Philippine Journal of Educational Research, 15(2), 45–58.
  3. Department of Education. (2009). Revised guidelines governing Parents–Teachers Associations (PTAs) at the school level (DepEd Order No. 54, s. 2009).
  4. Department of Education. (2022). Implementation of trust fund management for PTA funds (DepEd Order No. 13, s. 2022).
  5. Department of Education Division of Misamis Oriental. (2022). Implementation guidelines on the management of PTA funds at the school level (Division Memorandum No. 505, s. 2022).
  6. Department of Education Division of Bukidnon. (2023). Election of School Parent–Teachers Association (SPTA) for S.Y. 2023–2024 and virtual orientation for school heads (Division Memorandum No. 382, s. 2023).
  7. Department of Education Division of Bukidnon. (2024). Schedule of election for SPTA, District Federated SPTA, Municipal Federated SPTA, and Division Federated SPTA S.Y. 2024–2025 (Division Memorandum No. 406, s. 2024).
  8. Garcia, L., & Villanueva, R. (2021). Financial literacy and fund management practices of volunteer PTA officers. Philippine Journal of Educational Management, 13(2), 45–60.
  9. Lopez, M., & Garcia, P. (2022). Educational attainment and financial management practices among community organization leaders. Journal of Social Development Studies, 14(2), 88–101.
  10. Santos, M., & Dela Cruz, J. (2022). Parental expectations and oversight of school financial practices in Talakag-II District. International Journal of Interdisciplinary Studies and Research Trends, 7(4), 90–103.

11. Santos, J. (2022). Status of Parent-Teacher Associations in the new normal: Roles, challenges, and prospects. International Journal of Academic Multidisciplinary Studies, 6(7), 112–118. https://www.ijams-bbp.net/archive/vol-2-issue-7-july/status-of-parent-teacher-association-pta-in-the-new-normal/

This study aimed to explore the practices, challenges, and level of trust of stakeholders and teachers in managing PTA funds at Molugan Elementary School, Division of El Salvador City. Specifically, it sought to assess the respondents’ perceptions of transparency, accountability, financial management practices, parent trust, and parent participation, as well as to identify the challenges encountered and strategies to improve financial administration. The Parent-Teacher Association (PTA) serves as a vital partner in promoting transparency, accountability, and participatory governance in public schools. However, varying practices in fund management and gaps in financial literacy among officers often lead to challenges in maintaining trust among stakeholders. A descriptive-quantitative design was employed, utilizing a researcher-made Likertscale questionnaire administered to 32 purposively selected respondents, including GPTA and HRPTA officers, teacher representatives, and parent stakeholders. Data was analyzed using frequency, percentage, mean, and cross-tabulation to determine trends, perceptions, and relationships among variables. Findings revealed that respondents perceived the practices of transparency, accountability, and financial management to be well-implemented, fostering high levels of parent trust and participation. The most serious challenges identified were the lack of financial training among officers and incomplete documentation of receipts, while moderate concerns included limited banking systems and irregular parent contributions. The respondents recommended regular financial orientations, public posting of reports, and stronger coordination between school heads and PTA officers as key strategies for improvement. Furthermore, the results underscore that effective PTA fund management goes beyond compliance with DepEd policies—it reflects the school community’s collective commitment to ethical stewardship, openness, and collaboration. When transparency mechanisms are institutionalized and parents are empowered through participation and access to information, trust naturally strengthens. Thus, sustaining these good practices not only improves fiscal governance but also promotes a culture of integrity and shared responsibility in education. The study concludes that effective PTA fund management is sustained through continuous transparency, shared accountability, and inclusive participation. Strengthening capacity-building initiatives and digital recordkeeping systems is recommended to further enhance stakeholder confidence and ensure responsible stewardship of PTA funds.

Keywords : GPTA Funds, Awareness, Challenges, Seriousness, Stakeholders.

Paper Submission Last Date
31 - March - 2026

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