Implementation and Challenges of Administrative Assistants in the Utilization of Maintenance and Other Operating Expenses (MOOE)

Abstract:

Administrative Assistants play a critical role in supporting school heads with managing school finances, including the allocation and utilization of the Maintenance and Other Operating Expenses (MOOE) fund. This study sought to determine the extent of implementation and challenges of administrative assistants in the utilization of MOOE in the Division of Northern Negros during the second quarter of the calendar year of 2024. Using a mixed-method research design, seventy (70) administrative assistants were surveyed while ten (10) were interviewed. Quantitative analysis there is a moderate implementation of administrative assistants utilizing MOOE in management and monitoring, particularly among those with the highest educational attainment. There was a significant difference primarily in procurement and liquidation with younger, lower educational backgrounds and shorter length of services. Meanwhile, thematic analysis revealed that administrative assistants encountered challenges such as insufficient budget allocation, fund realignment, liquidation difficulty, market price fluctuations, logistical issues, unplanned expenses, limited material availability, payment problems, communication gaps, inconsistent policies, centralized decision-making, overburdened staff, and inadequate training complicate MOOE fund management in schools. The findings imply that there is a need for improvements and support for the administrative assistants to function effectively. It is essential to provide ongoing training, technical assistance, and other professional development opportunities for administrative assistants who focus on procurement processes, accounting procedures, and financial planning.

Keywords: Administrative Assistants, Maintenance and Other Operating Expenses (MOOE), Implementation, Challenges, Procurement and Liquidation, Realignment, Division of Northern Negros