Evaluation of the WFP of Elementary Schools: Basis for Efficient Budget Allocation and MOOE Utilization amid the Pandemic

Jaqueline S. Ramos, Publis Schools District Supervisor, San Mateo District

ABSTRACT

This study attempted to evaluate the allocation of the budget in schools particularly of its main source, the Maintenance Operation and Other Expense or MOOE, how WFP is perceived or regarded by school heads in terms of their fund utilization and how efficiency is achieved in budget allocation and utilization. It also evaluated the Work and Financial Plans in terms of budget allocation and MOOE utilization as basis for checking efficiency particularly in Elementary Schools which are categorized Non-Implementing Units. This was made to ensure expedient, efficient and effective implementation of the activities under the BE-LCP, while at the same time taking cognizant of the boundaries in the judicious use of MOOE funds in times of public emergencies, which have been called for in DO 15, s. 2020 guided by Republic Act (RA) No. 11 469 or the Bayanihan To Heal As One Act and other issuances by the Inter-Agency Task Force for the Management of Emerging Infectious Diseases (IATF). Results revealed that most of the respondent school heads strongly agreed that the Work and Financial Plan is useful for both budget allocation and budget utilization with 3.943 mean. However, 10 school heads agreed and strongly agreed that budget allocation and utilization can proceed even without WFP. Moreover, profile variables such as school size, position of school head, amount of MOOE, and number of trained financial staff have weak to moderate negative relationship with the budget allocation for Instruction, staff development and other expenditures while the level of WFP review and approval has weak positive relationship or could least likely affect the allocation for instruction, repair and other expenditures. As a recommendation, DepEd through the SDO should establish the review and evaluation of Work Financial Plans in terms of the policies and guidelines issued by the CO, RO, SDO on specific program implementation.

Keywords: Planning, Program, Implementation

Year: 2023

posted on September 9, 2023

How to Cite

Ramos, J. (2023). Evaluation of the WFP of Elementary Schools: Basis for Efficient Budget Allocation and MOOE Utilization amid the Pandemic. Saringit, 3(1), 93-99.

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