Abstract
This study determined the challenges and coping mechanisms of school Disbursing officers and liquidators for the school year 2022-2023. The study was conducted in the 1st quarter of 2022-2023. The study utilized the descriptive-correlation research design to test the significant relationship between the respondents’ challenges, coping mechanisms, and the profile; and which variable best predicts the dependent variable. The respondents were the twelve Disbursing Officers and school liquidators at the elementary level. Most of the respondents were 32 – 39 years old, female, married, with business courses, had rendered services for 8 years and above, and were assigned in the coastal area. In the challenges encountered by the respondents in terms of personal challenges, the result showed that the respondents had an overall score of 3.33 with a description of “Strongly Agree”. While in the work-related challenges, the result showed a 3.26 weighted mean in the respondents with a description of “Strongly Agree”. The null hypothesis, which states no significant relationship between the coping mechanisms and the challenges encountered by the respondents, was rejected. Furthermore, in regression analysis, the respondents’ coping mechanism was affected by work-related challenges. This implied that work-related challenges were the only predictor that affects the respondents' coping mechanism. Thus, the null hypothesis stating that “there is no variable singly or in combination that best predicts respondents’ coping mechanism” was not rejected.