Abstract
This study employed a mixed-method research approach to determine the level of strategic planning implemented, the key challenges encountered, and the best practices applied by the school leaders of the Aroroy East district. School leaders from both elementary and secondary schools served as respondents for this study. They provided reliable data concerning the management and utilization of the school's Maintenance and Other Operating Expenses (MOOE). The study discovered that, based on the stipulated level of strategic planning, 10 out of 15 strategies were "always" implemented by the respondents, 4 were "often" implemented, and 1 was "sometimes" implemented. Key challenges were identified, including the timeliness of MOOE fund release, financial struggles, deficiencies in teacher and stakeholder involvement, and struggles with aligning MOOE allocation. However, these challenges can be mitigated through coping mechanisms such as teacher empowerment, personal financial contribution, exerting extra effort, and practicing time management. Furthermore, advocating for transparency and accountability, activating the school's Bids and Awards Committee (BAC) and stakeholders, and prioritizing Programs, Projects, and Activities (PPAs) aligned with the School Implementation Plan (SIP) and the Annual Implementation Plan (AIP) are considered best practices. These practices lead to the utilization of a transparency board and the provision of encouragement and support to teachers. Therefore, building camaraderie, submitting liquidation reports early, and having an administrative assistant or bookkeeper are recommended to further enhance the effective management and utilization of the school's MOOE.