Authors : Edrian S. Biolena; Rolando F. Embile

Volume/Issue : Volume 11 - 2026, Issue 7 - July

Google Scholar : https://tinyurl.com/3kem8em3

Scribd : https://tinyurl.com/3jkrtv27

DOI : https://doi.org/10.38124/ijisrt/26jul1777

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

Abstract : While public elementary schools receive government funds through Maintenance and Other Operating Expenses (MOOE) to provide basic education, these allocations are often insufficient to support all necessary projects, making voluntary contributions from Parent-Teacher Associations (PTA) essential. This study evaluated the financial management of school-based activities across 20 randomly selected respondents in Bacon District, Sorsogon City, to serve as the foundation for an operational plan aimed at improving fund efficiency. Utilizing a descriptive research design with quantitative statistical tools—such as frequency counts, percentages, ranks, and weighted means—the study investigated fund allocation, utilization efficiency, monitoring systems, and major financial management challenges. The findings showed that MOOE and PTA funds serve complementary roles. MOOE mainly finances core operational needs, including building repairs, supplies procurement, staff training, utilities, ICT maintenance, and minor construction. In contrast, PTA funds focus on targeted facility upgrades, such as constructing pathways, plant boxes, and perimeter fences, repairing restrooms, and procuring ceiling fans.

Keywords : Financial Management, School MOOE, Parent-Teacher Association (PTA) Funds, Fund Utilization, Operational Plan, School-Based Management.

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