Assessing Good Governance Practices on MOOE Fund Management in the Department of Education - Polomolok West District in Relevance to Promoting Transparency and Accountability

Jeaniffer Gebone Laug-laug; Lenon Villadar Namuag

doi:10.36948/ijfmr.2026.v08i02.72706

Assessing Good Governance Practices on MOOE Fund Management in the Department of Education - Polomolok West District in Relevance to Promoting Transparency and Accountability

Author(s)	Ms. Jeaniffer Gebone Laug-laug, Prof. Lenon Villadar Namuag
Country	Philippines
Abstract	This study assesses the level of transparency and the extent of accountability in the management of Maintenance and Other Operating Expenses (MOOE) within selected schools in the Polomolok West District, Schools Division of South Cotabato. Grounded in Good Governance and Stakeholder Theories, the research examines these two dimensions as critical indicators of effective public administration in the education sector. A quantitative descriptive-correlational approach was employed to analyze data from nine schools—two high schools, three integrated schools, and four elementary schools—for the School Year 2024–2025. The study evaluates transparency through indicators of budgeting, expenditure management, and stakeholder participation, while accountability is measured by compliance with Department of Education (DepEd) orders, submission of evidentiary documents, and observance of legal guidelines. Respondents include school heads, teachers, and administrative personnel directly involved in fiscal operations. The results reveal a "Very High" level of transparency (Overall Mean = 4.75) and a "Very High" extent of accountability (Overall Mean = 4.89) across all indicators. Statistical analysis confirms a significant positive relationship (r=0.84, p=0.001) between transparency and accountability, suggesting that open financial systems directly reinforce institutional answerability. While the legal framework provided by mandates like RA 11032 and DepEd Order No. 8, s. 2019 is robustly implemented, the study identifies that participation remains the lowest-scoring indicator due to challenges in stakeholder financial literacy. These findings provide a measurable basis for enhancing school-level financial governance and ensuring that every peso spent directly supports educational goals.
Keywords	Transparency, Accountability, MOOE Fund Management, Good Governance, Polomolok West District
Field	Sociology > Administration / Law / Management
Published In	Volume 8, Issue 2, March-April 2026
Published On	2026-03-29
DOI	https://doi.org/10.36948/ijfmr.2026.v08i02.72706

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Assessing Good Governance Practices on MOOE Fund Management in the Department of Education - Polomolok West District in Relevance to Promoting Transparency and Accountability

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