Challenges Encountered by Schools on Annual Procurement Plan, Project Procurement Management Plan and Work Financial Plan Implementation

Abstract

This study examined the knowledge, awareness, and challenges experienced by school heads and finance personnel in implementing the Annual Procurement Plan, Project Procurement Management Plan, and Work and Financial Plan in public elementary and secondary schools under the Schools Division Office of San Pablo City. It was conceptually grounded in school-based management, decentralized educational administration, financial accountability, transparency, and participatory planning. A descriptive research design and random sampling were used to select 110 respondents comprising 70 school heads and 40 finance personnel. Data were gathered through a researcher-made questionnaire validated by one school head and one Public Schools District Supervisor and analyzed using mean, frequency, and percentage. School heads recorded the highest knowledge and awareness score of 3.84, followed by Administrative Officers II/IV with 3.54 and Administrative Assistants III/II with 3.06. Most respondents participated in plan preparation, understood the relevant procedures, aligned the plans with school improvement priorities, and based procurement activities on approved plans. Training, delayed funding, division-office support, budget alignment, and stakeholder priorities were generally not perceived as major difficulties. However, 67.2% identified time constraints arising from other administrative responsibilities as a challenge. Other concerns included limited funds, emergency purchases outside approved plans, budget realignment, spending restrictions, and the absence of Administrative Officers in some schools. The study recommends regular capacity building, mentoring, quarterly implementation reviews, stakeholder participation, public disclosure of plan summaries, and further research. The findings support SDG 4 on Quality Education, SDG 16 on strong and accountable institutions, and SDG 17 on partnerships. They contribute to educational, institutional, governance, and community sustainability by promoting responsible resource use, transparency, and collaborative school financial management.