FINANCIAL MANAGEMENT STRATEGIES AND RESOURCE MOBILIZATION PRACTICES IN SCHOOL ADMINISTRATION
Keywords:
financial management, resource mobilization, school heads, school administration, MOOE, thematic analysis, Division of BoholAbstract
Effective financial management and resource mobilization are central to school leadership, yet qualitative evidence on how school heads in high-performing public secondary schools translate financial regulations into everyday practice, and how they obtain resources beyond government allocations, remains limited in the Philippine context. This study examined the financial management implementation strategies (budgeting, accounting, procurement, and asset management) and the resource mobilization practices (infrastructure and facilities, staffing, instructional materials, student welfare programs, and operational sustainability) of school heads of selected high-performing implementing units in the Schools Division of Bohol during S.Y. 2025–2026; identified the challenges they encountered and the adaptive measures they employed; and developed a framework and workplace application plan from the findings. A descriptive-qualitative explanatory design was used. Participants were drawn through purposive sampling from the Top 5 awardees of Best Financial Operation Practices among implementing units (secondary schools) in the Division: thirty key informants composed of school principals, administrative officers, disbursing officers, bookkeepers, Supreme Secondary Learner Government (SSLG) advisers, and Learning Resource Coordinators. Data were gathered through online semi-structured interviews and analyzed using Braun and Clarke’s six-phase thematic analysis (coding, categorization, and theme generation). School heads implemented strategic, transparent, and policy-compliant financial management anchored on the School Improvement Plan (SIP), Annual Implementation Plan (AIP), and Annual Procurement Plan (APP). Resource mobilization was strengthened through stakeholder partnerships, needs-based allocation, collaborative governance, digital systems, localized instructional materials, student welfare initiatives, and sustainability programs. Challenges included limited Maintenance and Other Operating Expenses (MOOE) allocations, personnel shortages, inflation, delayed fund releases, and increasing administrative requirements; school heads responded through adaptive financial planning, stakeholder collaboration, resource optimization, and organizational learning. Effective school administration depends on the integration of sound financial management, strategic resource mobilization, and adaptive leadership supported by collaborative partnerships and continuous compliance with government policies. The study recommends strengthening capacity-building programs, enhancing inter-agency and community partnerships, expanding technical support for financial personnel, institutionalizing innovative financial management practices, and increasing resource support for implementing units. Based on the findings, the Adaptive Resource and Financial Management Framework is proposed to illustrate the interrelationship among financial management strategies, resource mobilization practices, prevailing challenges, adaptive coping mechanisms, and sustainable school administration as a guide for improving financial governance and organizational effectiveness in DepEd schools.
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