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Doctoral Thesis / Dissertation from the year 2021 in the subject Pedagogy - School System, Educational and School Politics, grade: 1.25, , language: English, abstract: This study determined the issues and realities of maintenance and other operating expenses allocation among the public elementary schools in the division of Iligan City. This also determined the respondents¿ characteristics and their perceptions on the issues and realities of MOOE allocation. The issues were based on the accountability of the school head, decentralization of decision-making, transparency on the distribution of school funds, budgeting and financial management, and anti-corruption education. Moreover, their perceptions on the realities were identified considering the capacity to manage school funds, budgeting process, positive impact on transparency, realistic and applicable policies, openness and acceptance, and trust in MOOE and involvement of teachers. Significant relationships and effects were also tested among the variables. Quota sampling and purposive sampling were utilized to identify the 64 school heads and 256 teachers. Data were gathered using a survey questionnaire, in-depth interviews, and focus-group discussions and were interpreted using the frequency, mean, standard deviation, Person r, and Regression analysis.