BEYOND THE NUMBERS: A QUALITATIVE EXPLORATION OF SCHOOL HEADS’ LIVED EXPERIENCES ON MANAGING MOOE CONSTRAINTS

Abstract

This qualitative study explored the lived experiences, challenges, and coping strategies of school heads in managing Maintenance and Other Operating Expenses (MOOE) funds in the Matalam South District, Division of Cotabato. Guided by three research questions, the study aimed to understand how school heads navigated the complexities of financial management, including allocation, utilization, liquidation, and accountability. Data were gathered through in-depth interviews (IDIs) and focus group discussions (FGDs) and analyzed thematically to generate insights on financial leadership in public elementary and secondary schools. The findings revealed three major themes: stewardship under regulatory pressure, rigid financial frameworks amid operational constraints, and collaborative and transparent financial stewardship. School heads described their financial management experiences as a constant balancing act between compliance and instructional leadership. They faced bureaucratic rigidity, delayed fund releases, documentation overload, and insufficient administrative support that limited financial flexibility. Despite these challenges, they demonstrated creativity and integrity by engaging stakeholders, implementing cost-saving measures, and upholding ethical principles in fund management. Honesty, accountability, and participatory decision-making emerged as vital components of effective fiscal governance. The study concluded that managing public school finances extends beyond technical budgeting skills; it requires ethical leadership, financial literacy, and collaborative engagement. The implications underscored the need for continuous capacity-building programs that integrate financial management, digital literacy, and moral accountability. Policy reforms promoting fiscal autonomy, simplified liquidation processes, and the use of technology for transparency were also recommended. Future research should examine how financial decentralization, ethical leadership, and innovation influence accountability and school performance. Overall, this study contributes to the growing body of knowledge on educational financial governance, emphasizing that effective and ethical management of MOOE funds is essential to achieving transparency, efficiency, and quality education in the Philippine public school system.