In response to today’s evolving and increasing demands from stakeholders for high-quality educational services, school leaders must fully understand the financial aspects of school planning that contribute to the effective, efficient, economical, and ethical management of educational resources. This study examined the management skills of school heads in the efficient utilization of the Maintenance and Other Operating Expenses (MOOE) and its relation on school performance. Employing a mixed-methods research design, the study gathered quantitative data from teachers of ten public elementary schools in a highly urbanized city of Lucena, Philippines, through survey questionnaires, complemented by qualitative insights from interviews and document analysis. Results revealed that school heads generally possess a high level of financial management skills, particularly in budgeting, disbursing, monitoring and utilization, transparency accountability and adherence to Department of Education (DepEd) guidelines. The findings highlight that effective financial management directly contributes to educational productivity and the optimal use of limited resources, aligning with Sustainable Development Goal 4 (Quality Education) and SDG 16 (Peace, Justice, and Strong Institutions). The study recommends continuous capacity-building programs for school heads to strengthen fiscal accountability and strategic resource utilization, ensuring that every peso of public funds translates into tangible improvements in learning outcomes and school performance.
Rosario et al. (2026) studied this question.