Maximizing School Maintenance and Other Operating Expenses (MOOE) Utilization for Enhanced Educational Outcomes

This study examined how the teaching and non-teaching personnel of Cogtong National High School, Cogtong, Candijay, Bohol, perceived the utilization of School Maintenance and Other Operating Expenses (MOOE) during School Year 2025–2026. It determined the perceived allowable expenses, the level of effectiveness in MOOE utilization, and the relationship between the two. A descriptive-correlational design was employed with 24 teaching and non-teaching personnel. Data were collected using an adapted questionnaire and analyzed through frequency, percentage, mean, standard deviation, and the Pearson Product-Moment Correlation Coefficient. Respondents rated all four areas of allowable expenses as highly perceived: community utilities and communication (M = 4.00), teaching supplies and materials (M = 4.16), repair and maintenance (M = 4.22), and training and professional development (M = 4.22). Budget planning and allocation and transparency and accountability were both rated highly effective (M = 4.22). The two constructs were significantly and positively related (r = 0.65, p < 0.001), a large association accounting for roughly 42% of shared variance. Respondents nonetheless reported bureaucratic procedures, delayed fund release, and limited monitoring as persistent concerns. Because the design is correlational, these results describe association rather than causation, and no measure of learner achievement was taken. For practice, the findings indicate that clarity about what MOOE may lawfully fund travels together with confidence in how it is planned and accounted for, so division guidance and school-level orientation on allowable expenditure are practical levers for strengthening perceived financial governance. School heads and division offices may use the results to target procedural bottlenecks in fund release and monitoring rather than the adequacy of allocation alone.