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Published in
Academic Frontiers
Punctuating the Appropriate and Efficient Utilization of Maintenance and Other Operating Expenses (MOOE) Towards Programs and Projects (PAPS) Substantial Accomplishment
ACADEMIC FRONTIERS Multidisciplinary e-Publication, 2(3), 12-30, ISSN: 3082-4400, 2026.
Recommended Citation:
Alcoseba, R. R. (2026). Punctuating the Appropriate and Efficient Utilization of Maintenance and Other Operating Expenses (MOOE) Towards Programs and Projects (PAPS) Substantial Accomplishment. ACADEMIC FRONTIERS Multidisciplinary e-Publication, 2(3), 12–30. https://doi.org/10.5281/zenodo.18896739
Author(s)
Alcoseba, Roy R.
Abstract
This research explored the use of Maintenance and Other Operating Expenses (MOOE) to support school-based Programs and Projects (PAPs), focusing on the perceptions of school heads and grade-level teacher leaders. Quantitative analysis showed that school heads consistently rated MOOE utilization highly across operational, welfare, and development areas, with a mean score of 3.92 and a low standard deviation of 0.04, indicating strong agreement. Grade leader teachers, however, had a lower mean of 3.61 and a higher standard deviation of 0.22, reflecting more varied views, especially in areas affecting classroom instruction and professional growth. Academic performance indicators supported the positive impact of MOOE, with an average promotion rate of 99.24%, a completion rate of 100%, and a low dropout rate of 1.06%. These outcomes suggest that effective MOOE use contributes to improved student performance. Despite these strengths, the study identified gaps in financial management knowledge among grade-level leaders, contributing to differing perceptions. Challenges such as audit disallowances, procurement issues, and limited stakeholder involvement were also noted. The study concludes that MOOE is a strategic resource that must be managed collaboratively and transparently. It recommends capacity-building for both school heads and teachers, especially those in leadership roles, to foster inclusive financial planning. Strengthening teamwork and communication will ensure that MOOE is used effectively to support teaching and learning, ultimately enhancing educational outcomes.
Keywords: Maintenance and Other Operating Expenses (MOOE), Programs and Projects (PAPs), financial management, educational outcomes, capacity building
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