Financial Management Capacity Enhancement Program: The Case of Claveria North District, Masbate
DOI:
https://doi.org/10.5281/zenodo.23435410Keywords:
school financial management, rural school leadership, procurement, budgeting, fiscal governance, capacity enhancementAbstract
This qualitative descriptive case study examined the financial management experiences, challenges, and proposed solutions of school heads in Claveria North District, Masbate, and used the findings as basis for a Financial Management Capacity Enhancement Program. Ten public school heads with at least five years of leadership experience were purposively selected from principals, head teachers, and teachers-in-charge. Data were gathered through semi-structured one-on-one interviews and review of pertinent school financial documents, then analyzed thematically. Findings showed that school heads managed persistent resource inadequacy, delayed fund releases, unexpected expenditures, geographic and logistical constraints, limited formal financial management training, procurement bottlenecks, and demanding documentation and liquidation requirements. Despite these conditions, they developed competence through prioritization, strategic budget allocation, community fundraising, income-generating activities, adaptive procurement practices, peer learning, and close stakeholder coordination; some also relied on personal funds when official resources were delayed. The study concludes that the resourcefulness of rural school heads cannot substitute for institutionalized support. Context-responsive financial training, clearer and more adaptive procedures, timely releases, stronger supplier and stakeholder networks, and standardized accounting and liquidation support are therefore necessary. These findings informed a capacity enhancement program intended to strengthen transparency, accountability, compliance, and efficient financial governance in geographically isolated rural schools.
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