2026 IJRSE – Volume 15 Issue 7
Available Online: 9 March 2026
Author/s:
Borela, Monien*
Baybay City Senior High School, Philippines (monienborela@gmail.com)
Vilbar, Dax Edwin Lee
Baybay City Senior High School, Philippines (daxvilbar@gmail.com)
Penetrado, Jhoanna Mari
Baybay City Senior High School, Philippines (jhoannamari.penetrado@deped.gov.ph)
Abstract:
The Maintenance and Other Operating Expenses (MOOE) are government funds allocated to public elementary and secondary schools for essential activities and resources, supporting a safe learning environment and educational programs. MOOE covers school supplies, utilities, training, events, security, janitorial services, and minor repairs as outlined in the School and Annual Improvement Plans. This research evaluated the perceptions of Baybay City Division disbursing officers regarding the MOOE Liquidation Report Tool (MLRT), designed to streamline liquidation report preparation. The study used the following indicators: functionality, usability, efficiency, and reliability. Findings revealed that the existing system had limitations, prompting the development of the MLRT. Respondents rated the MLRT positively across all indicators, reflecting agreement and satisfaction. They found the tool functional, usable, efficient, and reliable, expressing greater satisfaction with the MLRT than the previous system. No significant issues were encountered while using the MLRT. The study suggests further improvement by making the tool web-based or accessible online to enhance data dissemination and transparency. Overall, the MLRT received favorable feedback and is recommended for wider adoption.
Keywords: efficiency, functionality, overall satisfaction, reliability, usability of maintenance and other operations
DOI: https://doi.org/10.5861/ijrse.2026.26832
Cite this article:
Borela, M., Vilbar, D. E. L., & Penetrado, J. M. (2026). Evaluation of Maintenance and Other Operating Expenses (MOOE) Liquidation Report Tool (MLRT). International Journal of Research Studies in Education, 15(6), 185-195. https://doi.org/10.5861/ijrse.2026.26832
* Corresponding Author