Carbonilla, A. L. (2013). Accounting remedies toward ultimate realization of financial objectives (Unpublished master's thesis). Public Management Development Program, Development Academy of the Philippines.

Public Management Development Program Middle Managers Class Batch 2: Habi Thesis (MMC)--Development Academy of the Philippines.

The Department of Education's mandate is to provide quality basic education that is equitably accessible to all and lays the foundation for life-long learning and service for the common good. However, DepEd is beset with various issues and concerns. Perennial problems, such as: shortages of teachers, classrooms, furniture, book and instructional materials, are just few of the many concerns that the agency continues to decipher. Republic Act 9155 aims to instituting a framework of governance for basic education and establishing authority and accountability. It empowers the duty bearers for financial control to increase performance, while downloading various government funds to schools, such as: Maintenance and other Operating Expenses (MOOE) , the School Based Management (SBM) Fund; and the Philippines Response for Indigenous and Muslim Education (PRIME). It also Propels them to their won path of increasing performance at acceptable pace, format and design as agreed by internal and external stakeholders. Zamboanga del Sur recorded a 98% unliquidated and unclaimed MOOE's due to various reasons from October to December 2012. The situation redounds to A Low Absorptive Capacity of the whole schools division. Some of the reasons noted include: lack of School Improvement Plan (SIP) and Annual Implementation Plan (AIP) which are prerequisites to support their claims; lack of bonds, fear of responsibility attached to it; and lack of understanding of the liquidation process. Although the figure decreased tremendously to only 20% unliquidated MOOE as of October 2013, and 8.06% unclaimed MOOE to date, yet the problem still remains in spite of the mechanisms instituted by the newly installed School Division Superintendent. It was in this context that the One-Day Training of Trainers (TOT) on Project Accounting Remedies Toward Ultimate Realization of Financial Objectives was conceptualized. The Project sought to capacitate the SHs in liquidating government funds. It is a training package that included the following topics: Simplified Accounting System, Nature of Cash Advances, Financial Documentary Requirements, RA 9181, RA 9184, and Other Accounting Forms. An Open Forum facilitated the queries of the participants on matter of financing. The trainers will be held responsible for training the school heads (SHs) in their respective quality circle (QualCi) areas. As a major output of the project, a Division Memorandum was issues in the Institutionalization of the Project. The Project shall be a regular agenda during Division Executive Committee Meetings of the Division Office. The SHs shall be provided a Liquidation Manual to guide them in the process. They shall signify their promise in a Commitment Paper to be Accountable, Responsible, Transparent, Unafraid Fiscalizers, Reliable and Objective in all their financial transactions, which shall also be used as an Evaluation Tool to track fiscal performance of the school heads in Zamboanga del Sur.