Overcoming challenges in liquidation of MOOE of school heads in public schools
Leading any kind of formal organization is already challenging. But School Heads in public schools are finding an even greater set of challenges as they do so, for they have to overcome various trials in order to achieve the DepEd mission, vision, and goals.
These trials include, among others, the monthly liquidation of Maintenance and Other Operating Expenses (MOOE).
MOOE is allocated for all public elementary and secondary schools in the Philippines.
The Department of Education has issued Order No. 12, s. 2014 entitled Implementing Guidelines on the direct release of MOOE for Schools.
Section 10, Republic Act No. 9155 provides that the appropriations intended for the regional and field offices (elementary/secondary schools division offices) are to be allocated directly and released immediately by the DBM to the said offices.
Therefore, every month the public schools has budget that is intended for the payment of electricity, water, and other basic services that would benefit the learners.
However, there are many problems that hindered many of the school heads from utilizing and liquidating the monthly MOOE and hence, they were not able to get the allocated budget every year.
As school head of the Bulacao Community High School, one of the public schools in DepEd-Schools Division of Cebu City, I conducted action research regarding MOOE.
Here are some of the many problems that hindered monthly liquidation:
1. Lack of canvassers wherein the administrator most of the time will do the canvassing of the materials to be bought from various stores.
2. Lack of means of transportation wherein the administrator will sometimes use his/her own vehicle and spend his/her own money.
This is very frequent in mountain schools because the supplier will not deliver the goods or charge expensive delivery cost.
3. Lack of carpenters or workers to do repairs.
Sometimes, workers are not available and the repairs can’t be done.
Labor which is 35% of the cost of materials is sometimes refused by the workers.
4. Insufficient MOOE funds for repair. Due to the expensive electricity and water bills, the MOOE fund is so limited that it is not enough to provide for repairs, and for other necessary improvements to the school.
5. Delay of releasing of checks. This will affect the procurement of goods or payment of services.
6. Lack of time due to many other duties of the administrator. Indeed, the challenges of the administrator everyday are countless.
He must always take calculated risks in order to achieve DepEd goals.
The school heads will have to overcome many problems that can contribute to the delay in the liquidation of their cash advances.
If the most common problems aforementioned will be solved, the other minor problems will not emerge anymore.
Dr. Johnny P. Mayor
Bulacao Community High School
Cebu City
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