School Fund Management and Organizational Efficiency in Public Elementary Schools in the Division of San Juan City: Basis for a Sustainable Localized Improvement Initiative
Abstract
Effective management of school funds is central to accountability, continuity of educational services, and efficient public-school operations. This study assessed school fund management practices and organizational efficiency in public elementary schools in the Division of San Juan City, Philippines. It also examined differences in the assessments of administrative officers, school heads, and teachers; identified challenges in managing school funds; and developed a Sustainable Localized Improvement Initiative. A quantitative, cross-sectional, descriptive–comparative–correlational design involved 177 respondents comprising 159 teachers, nine school heads, and nine administrative/financial officers. Data were gathered through a validated structured questionnaire and analyzed using frequencies, percentages, weighted means, one-way analysis of variance, retained pairwise comparisons, and reported Pearson correlations. School fund management was highly evident overall (WM = 4.65), with planning and administration receiving the highest composite ratings. Significant aggregate-level differences were reported for planning, administration, supervision/oversight, and reporting/accountability, whereas evaluation/review showed no significant difference. Organizational efficiency was likewise rated highly, particularly in support for financial decision-making, coordination/integration, and sustainability/continuous improvement. The source manuscript reported near-perfect positive correlations between school fund management and organizational efficiency; however, the reported correlation and test statistics require verification against the original statistical output before confirmatory interpretation. The most prominent challenges involved complex procurement procedures, delayed fund releases, limited personnel, forecasting, budgeting tools, documentation, compliance, reporting, and evaluation. The proposed initiative was rated Highly Acceptable (WM = 4.33). Findings support participatory planning, financial capacity building, procurement coordination, transparent monitoring, and continuous evaluation.