Title: A Systematic Literature Review of Efficient Management of Financial Resources in Secondary Schools in the Philippines
Authors: Jerson Natural and Michael Estremera
Volume: 9
Issue: 8
Pages: 134-138
Publication Date: 2025/08/28
Abstract:
Correct financial management plays a key role in the success of curriculum implementation in schools, especially in public secondary schools where there may be insufficient funds and high standards for quality education. They are expected to manage budget planning, buying, budget reporting, and adherence to Department of Education (DepEd) regulations, particularly the judicious use of Maintenance and Other Operating Expenses (MOOE) funds. All these responsibilities require a good knowledge of financial systems and policies. Administrators with good financial abilities are in a better position to utilize resources more effectively to enhance school improvement plans, which enhances the operation of the school and the quality of education. It should be remembered that effective resource management in high schools does not only entail efficient management of money. Effective usage of teachers, learning materials, buildings, and time is also involved. School administrators should integrate these aspects to provide a good learning environment. With more students' enrollment, curriculum reforms, and unequal funding by local governments, the role that school administrators play in making the best use of resources is very significant. Therefore, enhancing the financial literacy of school administrators through ongoing training, institutional support, and effective policies is required to enable fairness, transparency, and quality in the Philippines' basic education system.