Workplace Ethics and Habitual Tardiness Among High School Teachers: Implications for Employee Performance in DepEd

 HAZEL A. DULDULAO

Master of Business Administration

Divine Word College of Laoag, Laoag City

 Abstract

Workplace attendance is an important aspect of personnel management in government institutions because employees are expected to report for work as scheduled and perform their assigned responsibilities during prescribed working hours. In the Department of Education (DepEd), teacher attendance is particularly relevant because teachers deliver educational services to learners. This article examines habitual tardiness among high school teachers from the perspectives of workplace ethics, employee accountability, attendance monitoring, and employee performance. The discussion is informed by the author's experience in checking and monitoring Daily Time Records (DTRs) of employees and by relevant civil service and DepEd policies, including Republic Act No. 6713, Republic Act No. 4670, the Civil Service rules implementing Book V of Executive Order No. 292, and various Civil Service Commission (CSC) memoranda concerning attendance, working hours, leave, and personnel administration. DTR monitoring can provide an objective basis for identifying recurring attendance patterns; however, attendance records should not automatically be interpreted as evidence of poor employee performance. A balanced management approach requires accurate documentation, clear expectations, consistent implementation of applicable rules, consideration of legitimate circumstances, and appropriate intervention. Viewing habitual tardiness as both an administrative and ethical concern may support more evidence-based human resource management in DepEd.

Keywords: workplace ethics, habitual tardiness, Daily Time Record, employee performance, DepEd, attendance management, public service

Introduction

Human resource management is a key component of organizational effectiveness because employees translate organizational policies and objectives into actual services. In public institutions such as the Department of Education (DepEd), personnel management has an additional dimension because employees perform functions intended to serve the public. Teachers, in particular, are expected to perform instructional and related responsibilities during prescribed working hours.

Attendance and punctuality are therefore key concerns in managing government personnel. Government employees must observe established working arrangements, attendance requirements, and personnel rules. These requirements have developed through laws, executive issuances, Civil Service Commission regulations, and agency-specific policies. The legal and administrative framework includes Book V of Executive Order No. 292, the Omnibus Rules implementing the civil service provisions, Republic Act No. 6713, and various CSC issuances concerning attendance, working hours, leave, and personnel administration (Executive Order No. 292, 1987; Republic Act No. 6713, 1989).

This issue is particularly relevant from the perspective of a DepEd employee assigned to check and monitor Daily Time Records (DTRs). In performing this administrative responsibility, recurring patterns of late arrival may become visible through examination of employees' attendance records. While an individual late entry may have a legitimate explanation, repeated occurrences may warrant closer administrative attention. Thus, DTR monitoring is not merely a clerical activity; it can also provide management with information relevant to attendance administration and personnel management.

This article examines habitual tardiness among high school teachers from the perspective of workplace ethics and employee performance in DepEd. It recognizes that punctuality involves both employee responsibility and management responsibility. It also emphasizes that attendance records should be interpreted carefully and should not automatically be treated as a direct measure of employee performance.

Workplace Ethics and Public Service

Workplace ethics refers to the principles and standards that guide employees' behavior and responsibilities within an organization. In government service, ethical behavior is particularly important because public employees are entrusted with responsibilities that affect public welfare. Republic Act No. 6713, or the Code of Conduct and Ethical Standards for Public Officials and Employees, establishes standards such as commitment to public interest, professionalism, justness and sincerity, political neutrality, responsiveness to the public, and simple living (Republic Act No. 6713, 1989).

For DepEd personnel, these principles provide an important context for understanding attendance and punctuality. Teachers perform functions that directly contribute to delivering public education. Reporting for work as scheduled enables teachers to perform instructional and non-instructional responsibilities within the prescribed working period.

Punctuality, therefore, may be viewed as part of professional responsibility. However, it is important to distinguish this ethical interpretation from the specific legal requirements established by civil service and DepEd rules. Habitual tardiness becomes an organizational concern when repeated late arrivals interfere with assigned responsibilities, reduce available working time, or create difficulties coordinating work with colleagues.

The ethical dimension also involves management. Supervisors and administrators must implement applicable attendance policies consistently and fairly. Employees should receive clear information about reporting requirements and attendance procedures, and legitimate circumstances affecting attendance should be considered in accordance with applicable rules. Ethical personnel management consequently involves both accountability and fairness.

The Role of Daily Time Records in Attendance Monitoring

Daily Time Records are important administrative documents because they record an employee's attendance and working time. For personnel assigned to monitor attendance, DTRs can help identify patterns such as repeated late arrivals, undertime, absences, or other attendance-related concerns.

From a management perspective, regularly reviewing DTRs can serve several purposes. First, it provides an objective administrative record to verify attendance information. Second, it can help identify recurring patterns that may require clarification or intervention. Third, it can support preparing and consolidating attendance-related reports. Finally, it can help management promote accountability by ensuring that attendance records are properly maintained.

However, a DTR should not be treated as a complete measure of employee performance. Employee performance involves several dimensions, including the quality and quantity of work, work-related behaviors, achievement of responsibilities, and contribution to organizational objectives (Campbell & Wiernik, 2015). A record showing repeated late arrivals may establish an attendance pattern. However, it does not, by itself, establish the quality of an employee's teaching, classroom management, instructional planning, or other professional responsibilities.

This distinction is important for personnel management. DTR monitoring should provide factual attendance information while other appropriate and authorized performance indicators should be used to evaluate employee performance.

Habitual Tardiness as a Workplace Concern

Tardiness refers to failure to report for work at the prescribed time. When late arrival becomes recurring or habitual, it may become an organizational concern because it reduces work time and can affect scheduled responsibilities.

Attendance behavior, however, can be influenced by several factors. Steers and Rhodes (1978) explained employee attendance through a process model involving factors that influence an employee's ability and motivation to attend work. Johns (2008) likewise emphasized that attendance-related behavior is complex and should be understood within its organizational context.

This perspective is important when examining habitual tardiness among teachers. Repeated late arrival may stem from personal circumstances, transportation difficulties, family responsibilities, health-related issues, workload, organizational conditions, or other factors. Therefore, repeated tardiness should prompt appropriate administrative attention but should not automatically lead to assumptions about an employee's character or overall work performance.

For management, the appropriate question is not simply, "Who is late?" but also, "What attendance pattern is occurring, what circumstances are relevant, and what appropriate management response is required?"

Habitual Tardiness and Employee Performance

Employee performance is a multidimensional concept. Campbell and Wiernik (2015) explained that job performance encompasses behaviors relevant to organizational objectives rather than being limited to a single characteristic or outcome. In the school setting, teacher performance may involve instructional preparation, classroom teaching, assessment, learner support, participation in school activities, professional responsibilities, and compliance with organizational requirements.

Habitual tardiness may potentially affect some of these responsibilities by reducing the time available for preparation, instruction, coordination, or other assigned activities. However, tardiness should not automatically be equated with poor performance. Instead, the relationship between attendance behavior and performance should be examined empirically.

Teacher absence provides relevant background. Miller, Murnane, and Willett (2008) found that teacher absence was associated with student achievement in an urban school district. Importantly, they examined absence, not tardiness. Therefore, their findings should not be presented as direct evidence that habitual tardiness causes lower student achievement.

Similarly, Rivkin, Hanushek, and Kain (2005) demonstrated the importance of teacher quality in relation to student achievement. Their findings reinforce the importance of teacher-related factors in education, but they do not establish that tardiness alone determines teacher performance or student outcomes.

Management of Habitual Tardiness

Managing habitual tardiness requires a systematic and fair approach. First, administrators should ensure that employees clearly understand reporting times, attendance procedures, and applicable personnel policies. Clear communication reduces uncertainty and gives employees a shared understanding of organizational expectations.

Second, regular DTR monitoring can help identify attendance patterns. Monitoring should be systematic rather than selective so that employees are treated consistently. Check attendance records for accuracy, and give employees appropriate opportunities to explain discrepancies or circumstances affecting their attendance, consistent with applicable rules.

Third, management may use appropriate communication, consultation, counseling, or other authorized interventions when recurring attendance concerns are identified. Interventions may clarify expectations, identify contributing circumstances, and help employees comply with attendance requirements.

Fourth, implement applicable policies consistently. In public service, inconsistent application of personnel rules can create concerns about fairness and accountability. At the same time, consistency should not mean ignoring legitimate circumstances that are recognized under applicable laws and regulations.

This balanced approach is consistent with the broader principles of public-service professionalism under Republic Act No. 6713 (1989). It recognizes that employees have responsibilities while management also has responsibilities in administering workplace rules.

The Administrative Perspective: Experience in DTR Monitoring

Habitual tardiness is an important workplace concern that can be examined through the lens of personnel administration and employee performance. Personnel staff responsible for reviewing Daily Time Records (DTRs) can observe attendance patterns across employees and periods. The DTR serves as an administrative record of an employee’s attendance and working hours; however, attendance information should not be regarded as a complete measure of overall employee performance. Employee performance encompasses broader dimensions, including work-related behaviors, the quality and quantity of work, fulfillment of responsibilities, and contribution to organizational objectives (Campbell & Wiernik, 2015).

Checking DTRs involves more than identifying a single instance of late arrival. It requires careful examination of dates, reporting and departure times, entries and exits, supporting documents when applicable, and compliance with established attendance procedures. Under the Civil Service Commission's rules on attendance and official time, government employees are expected to observe prescribed working hours and properly account for their attendance. Systematic examination of attendance records can therefore help personnel offices identify recurring patterns that may require administrative attention.

From an administrative perspective, repeated late arrivals may become more apparent when DTRs are reviewed consistently over time. A single late entry may have a legitimate explanation, but recurring instances of tardiness may indicate a pattern that warrants further examination. In this regard, personnel monitoring can serve as an initial source of information for identifying potential management concerns involving attendance and employee behavior.

 Observing repeated tardiness in DTRs does not, by itself, establish that tardiness causes reduced employee performance. Establishing such a relationship requires clearly defined variables, appropriate research methods, reliable data, and systematic analysis. Campbell and Wiernik (2015) emphasized that employee performance is multidimensional and should be assessed using appropriate performance criteria rather than a single indicator.

In the context of the Department of Education, examining habitual tardiness through DTR records can provide useful administrative information while also highlighting the need for evidence-based management. Personnel should not conclude that employees with attendance issues necessarily perform poorly. However, it should ensure that attendance records are properly monitored and that potential management concerns are identified for appropriate investigation. It subsequently determines whether a measurable relationship exists between habitual tardiness and employee performance.

Implications for DepEd Management

The issue of habitual tardiness has several implications for DepEd personnel management. First, attendance monitoring can provide useful information to identify patterns and improve personnel administration. Second, accurate DTR checking can contribute to reliable administrative records. Third, clear communication of attendance expectations can help employees understand their responsibilities.

More importantly, attendance management should be connected with broader human resource management practices. Rather than viewing DTR monitoring solely as a compliance activity, administrators can use attendance information as one source of evidence to understand workplace conditions and identify areas that may require management attention.

At the same time, administrators should avoid using attendance data as the sole basis for evaluating an employee's overall performance. Performance assessment should follow the appropriate performance management system and authorized indicators applicable to the employee's position.

For high school teachers, the ultimate organizational concern is the effective delivery of education services. Teacher availability is relevant because instructional responsibilities must be performed within scheduled working periods. Nevertheless, education quality depends on multiple factors, including teacher practices, learner characteristics, school leadership, learning resources, and organizational conditions.

Ethical Responsibilities of Employees and Management

The ethical dimension of habitual tardiness involves reciprocal responsibilities. Employees are responsible for observing prescribed working hours, accurately recording attendance, and performing their duties conscientiously. These responsibilities align with the principles of professionalism and commitment to the public interest established under Republic Act No. 6713 (1989).

Management, however, also has ethical responsibilities. Administrators should maintain accurate records, communicate policies clearly, apply applicable rules fairly, protect the confidentiality of personnel information, and provide employees appropriate opportunities to clarify attendance concerns.

This reciprocal perspective is important because workplace ethics should not be understood solely as employee compliance. Ethical personnel administration also requires responsible management. Fair and consistent implementation of attendance policies can strengthen employee trust and organizational accountability.

Conclusion

Workplace ethics and habitual tardiness among high school teachers are relevant concerns in human resource management in the Department of Education. Attendance is both an administrative matter and a component of professional responsibility. The Philippine civil service framework, together with Department of Education policies and relevant laws concerning public school teachers, provides a basis for managing attendance and personnel responsibilities.

For personnel staff assigned to check Daily Time Records, DTR monitoring provides an important source of objective attendance information. Repeated late entries can help identify patterns that may require management attention. However, DTR records should not be treated as a complete measure of employee performance. Multiple factors influence attendance behavior, and employee performance is multidimensional.

Therefore, an appropriate management approach combines accurate DTR monitoring, clear communication of expectations, fair and consistent application of applicable rules, consideration of legitimate circumstances, and appropriate intervention. This issue demonstrates how human resource management, organizational ethics, administrative systems, and employee performance are interconnected.

Studying habitual tardiness among high school teachers can support evidence-based personnel management by measuring its extent and examining whether a significant relationship exists between attendance behavior and employee performance. It transforms an observed administrative concern into a systematic organizational inquiry while maintaining fairness, objectivity, and respect for the responsibilities of both employees and management.

References

• Civil Service Commission. (1998). Memorandum Circular No. 23, s. 1998. Civil Service Commission.
• Civil Service Commission. (1998). Memorandum Circular No. 40, s. 1998. Civil Service Commission.
• Civil Service Commission. (1999). Memorandum Circular No. 15, s. 1999. Civil Service Commission.
• Civil Service Commission. (2010). Memorandum Circular No. 16, s. 2010. Civil Service Commission.
• Civil Service Commission. (2010). Memorandum Circular No. 17, s. 2010. Civil Service Commission.
• Civil Service Commission. (2017). Memorandum Circular No. 01, s. 2017. Civil Service Commission.
• Department of Education. (2024). DepEd Order No. 005, s. 2024. Department of Education.
• Department of Education. (2000). DECS Service Manual 2000. Department of Education.
• Executive Order No. 292. (1987). Instituting the “Administrative Code of 1987”. Official Gazette of the Republic of the Philippines.
• Miller, R. T., Murnane, R. J., & Willett, J. B. (2008). Do teacher absences impact student achievement? Longitudinal evidence from one urban school district. Educational Evaluation and Policy Analysis, 30(2), 181–200. https://doi.org/10.3102/0162373708318019
• Republic Act No. 2260. (1959). Civil Service Act of 1959. Republic of the Philippines.
• Republic Act No. 4670. (1966). Magna Carta for Public School Teachers. Republic of the Philippines.
• Republic Act No. 6713. (1989). Code of Conduct and Ethical Standards for Public Officials and Employees. Official Gazette of the Republic of the Philippines.
• Presidential Decree No. 807. (1975). Providing for the organization of the Civil Service Commission in accordance with the provisions of the Constitution, prescribing its powers and functions, and for other purposes. Republic of the Philippines.
• Rivkin, S. G., Hanushek, E. A., & Kain, J. F. (2005). Teachers, schools, and academic achievement. Econometrica, 73(2), 417–458. https://doi.org/10.1111/j.1468-0262.2005.00584.x
• Steers, R. M., & Rhodes, S. R. (1978). Major influences on employee attendance: A process model. Journal of Applied Psychology, 63(4), 391–407. https://doi.org/10.1037/0021-9010.63.4.391

• Department of Education, Culture and Sports. (1985). MECS Order No. 9, s. 1985.
• Department of Education, Culture and Sports. (1985). MECS Order No. 10, s. 1985.
• Department of Education, Culture and Sports. (1985). MECS Memorandum No. 143, s. 1985.
• Memorandum No. 35, s. 1970.
• Omnibus Rules Implementing Title I, Subtitle A, Book V of Executive Order No. 292. Civil Service Commission.
• Campbell, J. P., & Wiernik, B. M. (2015). The modeling and assessment of performance. Annual Review of Organizational Psychology and Organizational Behavior, 2, 47–74. https://doi.org/10.1146/annurev-orgpsych-032414-111427
• Rivkin, S. G., Hanushek, E. A., & Kain, J. F. (2005). Teachers, schools, and academic achievement. Econometrica, 73(2), 417–458. https://doi.org/10.1111/j.1468-0262.2005.00584.
• Johns, G. (2008). Absenteeism and presenteeism: Not at work or not working well. In C. L. Cooper & J. Barling (Eds.), The SAGE handbook of organizational behavior: Volume 1—Micro approaches (pp. 160–177). SAGE Publications.

 

 

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Debt and Duty: Balancing Personal Financial Needs and Professional Responsibility Among DepEd Personnel

 MAYROSE V. AGRAMON

Master of Business Administration | Divine Word College of Laoag, Laoag City

Abstract

Personal and salary loans have become an important financial resource for many employees, including teaching and non-teaching personnel of the Department of Education (DepEd). Loans may provide immediate assistance for legitimate needs such as education, medical expenses, home repairs and improvements, emergencies, family obligations, or other financial requirements. While borrowing can provide necessary financial assistance, it also creates responsibilities beyond repaying monetary obligations, and borrowing should not automatically be seen as an indication of irresponsibility or poor character.

This article examines personal and salary loans among DepEd personnel from an ethical and moral perspective, focusing on financial responsibility, integrity, accountability, prudence, and professional duty. It emphasizes that having a loan is not inherently unethical; rather, the ethical dimension of borrowing depends on how responsibly an individual obtains, manages, and repays their financial obligation. It also discusses the importance of complying with government policies on salary deductions, avoiding fraudulent or unauthorized lending practices, and maintaining professional responsibilities despite personal financial challenges.

Furthermore, it highlights the role of financial literacy and institutional support in promoting responsible borrowing and financial well-being among DepEd Employees. Ultimately, responsible debt management reflects personal accountability and professional integrity. By developing a culture of informed and ethical financial decision-making, DepEd personnel can better balance legitimate personal financial needs with their continuing responsibility to serve learners, the Department, and the community.

 

Keywords: DepEd Personnel; personal and salary loans; financial responsibility; professional ethics; public service; debt management; financial literacy; accountability; integrity; responsible borrowing

Personal Financial Needs and the Reality of Borrowing

Personal and salary loans of DepEd personnel can provide financial assistance when regular income is insufficient to meet immediate or unexpected needs. Medical expenses, education, home repairs and improvements, family obligations, emergencies, and other essential expenditures may lead employees to seek additional financial resources. DepEd itself has established mechanisms through its Provident Fund and Automatic Payroll Deduction System (APDS) to facilitate certain employee loans and authorized salary deductions. (Department of Education, DO 42, s. 2003 – Grant of DepEd Provident Fund Loans to Casual Employees); (Department of Education, DepEd Order No. 20, s. 2021: Enhanced Guidelines on Accreditation/Re-Accreditation of Private Entities Under the Automatic Payroll Deduction System (APDS) Program; DO 49, s. 2017 – Revised Guidelines on Accreditation/Re-Accreditation of Private Lending Institutions (PLIs) under the Automatic Payroll Deduction System (APDS) Program)

Borrowing, however, should be approached with prudence and financial responsibility. A loan provides immediate access to money but creates a continuing obligation to repay the principal, interest, and applicable charges. DepEd Order No. 5, s. 2018 recognizes the importance of protecting employees' take-home pay by providing that authorized deductions should not reduce a personnel's monthly net take-home pay below ₱5,000. The order also reminds personnel that delays in loan payments may result in penalties and accrued interest. (Department of Education, DO 05, s. 2018 – Implementation of P 5,000.00 Net Take-Home Pay for Department of Education Personnel)

Borrowing becomes more challenging when employees accumulate multiple loans. Heavy salary deductions can leave limited resources for daily necessities, emergencies, savings, and family responsibilities.

From an ethical perspective, debt should not automatically be considered a moral failing. Financial circumstances differ from one employee to another, and borrowing may be a reasonable response to legitimate needs. Ethical responsibility lies in making informed borrowing decisions, understanding the loan terms, avoiding fraudulent practices, and honoring one's financial commitments. (DO 57, s. 2016 – Reiteration of Policies Under DepEd Order Nos. 49, s. 2006 and 101, s. 2009 (Fraudulent Representations Related to the Department’s Automatic Payroll Deduction System Program)

This is consistent with the principles of responsibility, integrity, and public service embodied in Republic Act No. 6713, which requires public officials and employees to act with responsibility, integrity, competence, and loyalty and to uphold public interest over personal interest. (Republic Act No. 6713, 1989, or the Code of Conduct and Ethical Standards for Public Officials and Employees)

Therefore, personal financial needs and professional responsibility should not be viewed as opposing concerns. Rather, responsible financial management can help DepEd personnel maintain financial stability while continuing to perform their duties effectively.

The Ethical Dimension of Borrowing

Debt involves more than a financial transaction. It involves a commitment between a borrower and a lender. When an employee voluntarily enters into a loan agreement, they assume an obligation to comply with its terms.

Responsible borrowing requires honesty in providing information, careful consideration of one's ability to repay, understanding of interest and other charges, and commitment to pay one's obligations. Borrowers should also be cautious about lending schemes that appear attractive but may expose them to high costs or financial risks.

DepEd has previously warned personnel about fraudulent representations involving salary loans and the Automatic Payroll Deduction System. The Department has also cautioned teachers and other personnel about deceptive loan-related schemes. (DO 57, s. 2016 – Reiteration of Policies Under DepEd Order Nos. 49, s. 2006 and 101, s. 2009 (Fraudulent Representations Related to the Department’s Automatic Payroll Deduction System Program))

Financial literacy is therefore an important component of ethical decision-making. DepEd has recognized financial education as a way to help personnel develop financial management skills and make wiser financial decisions. Its financial education initiatives have specifically included teachers, leaders, and non-teaching personnel. (Department of Education. (2021). DepEd expands financial education in K to 12 to improve literacy of Filipinos)

The Importance of Living Within One’s Means

Living within one’s means is an important financial principle for every employee, including teachers and non-teaching personnel of the Department of Education (DepEd). It means managing expenses according to one’s income, prioritizing essential needs, avoiding unnecessary borrowing, and setting aside money for savings and emergencies. For DepEd personnel, this principle is especially relevant because excessive borrowing can lead to multiple salary deductions and reduced take-home pay. (Department of Education. (2021). DepEd expands financial education in K to 12 to improve literacy of Filipinos)

Borrowing can be useful when used for important, planned purposes such as education, medical needs, housing, or emergencies. However, taking several loans without considering one’s capacity to repay can create financial difficulties. DepEd has acknowledged the financial challenges faced by employees with loan obligations and has worked with lending institutions to provide measures intended to ease the burden of loan payments. (Department of Education, Press Release October 15, 2020)

Living within one’s means can therefore help DepEd personnel avoid excessive debt. Before taking a loan, DepEd personnel should assess monthly income, existing deductions, household expenses, and the purpose of the loan. A simple budget can help determine whether a new financial obligation can be comfortably managed without sacrificing basic needs. Employees should also understand the interest rates, fees, repayment period, and other conditions before signing a loan agreement. (DepEd Order No. 22, s. 2021 Financial Education Policy)

The issue of personnel debt has received continuing attention from DepEd. In 2026, DepEd announced a partnership with LANDBANK involving a loan assistance arrangement for public teachers and non-teaching personnel facing heavy salary deductions. The program aimed to refinance certain existing debts and give affected personnel higher take-home pay. DepEd reported that the arrangement covered approximately 1,000 loan accounts with salary garnishments totaling about ₱500 million. (Department of Education. (2026). Mas magaan na loan program para sa mga guro, inilunsad ng DepEd at LANDBANK)

Ultimately, living within one’s means is not about avoiding loans entirely. Rather, it is about borrowing responsibly and balancing present needs with future financial security. For DepEd personnel, responsible financial management can help protect their take-home pay, reduce the burden of multiple debts, and provide greater financial stability for themselves and their families. Developing good spending, budgeting, saving, and borrowing habits can support a healthier financial life while allowing employees to stay focused on their important role in educating Filipino learners.

Debt and Professional Responsibility

Debt does not automatically diminish an employee's professionalism. A teacher or other DepEd employee should not be judged solely on whether they have personal debt or how much they owe. Financial circumstances vary, and some individuals may experience unavoidable financial difficulties.

Professional responsibility, however, requires employees to continue performing their duties regardless of their personal financial circumstances. Under Republic Act No. 6713, the Code of Conduct and Ethical Standards for Public Officials and Employees, public servants are expected to uphold standards of responsibility, integrity, professionalism, and commitment to the public interest. (Republic Act No. 6713, 1989, or the Code of Conduct and Ethical Standards for Public Officials and Employees)

This means that personal financial problems should not be allowed to compromise official responsibilities. An employee should not use government resources, authority, or position to obtain improper financial advantages. Likewise, financial difficulties should not become a reason to neglect learners, coworkers, or the public the employee is expected to serve.

In short, manage personal financial obligations without sacrificing professional obligations. 

When Debt Becomes a Professional Concern

Personal debt generally remains a private matter. However, it can become a professional concern when financial problems lead to behavior that conflicts with ethical standards or official responsibilities.

For example, concerns may arise when an employee:

• falsifies documents to obtain a loan; (DO 57, s. 2016 – Reiteration of Policies Under DepEd Order Nos. 49, s. 2006 and 101, s. 2009 (Fraudulent Representations Related to the Department’s Automatic Payroll Deduction System Program))
• misrepresents financial information; (DO 57, s. 2016 – Reiteration of Policies Under DepEd Order Nos. 49, s. 2006 and 101, s. 2009 (Fraudulent Representations Related to the Department’s Automatic Payroll Deduction System Program))

·         uses government position or resources for personal financial gain; (Republic Act No. 6713, 1989 or the Code of Conduct and Ethical Standards for Public Officials and Employees)

• act as an unauthorized agent for a lending institution; (May 31, 2006, DM 190, s. 2006 – Prohibiting DepEd Personnel To Act As Agent For Both Accredited and Unaccredited Private Lending Institutions (Pls) To Automatic Payroll Deduction System (APDS)

·         pressures colleagues to enter into a questionable financial arrangement; (Republic Act No. 6713, 1989, or the Code of Conduct and Ethical Standards for Public Officials and Employees)

·         allows financial difficulties to interfere substantially with official duties; (Republic Act No. 6713, 1989 or the Code of Conduct and Ethical Standards for Public Officials and Employees)

• allows monthly loan amortizations to remain unpaid or substantially overdue; and/or (Department of Education, DepEd Order No. 20, s. 2021: Enhanced Guidelines on Accreditation/Re-Accreditation of Private Entities Under the Automatic Payroll Deduction System (APDS) Program)

·         allows creditors or lending representatives to repeatedly visit the school or office to demand or collect personal loan payments, particularly when such visits disrupt official duties, affect the workplace, or involve colleagues and learners (Republic Act No. 6713, 1989, or the Code of Conduct and Ethical Standards for Public Officials and Employees 

DepEd has specifically prohibited its personnel from acting as agents of private lending institutions in connection with its payroll deduction system and has warned against improper practices involving lending institutions.

These rules emphasize that the ethical issue is not simply having debt. Rather, it is how a person behaves while managing that debt and exercising public responsibilities.

The Role of Integrity and Accountability

Integrity is particularly important for public servants. Republic Act No. 6713 declares that public office is a public trust and requires public officials and employees to discharge their duties with responsibility, integrity, competence, and loyalty. It also emphasizes putting public interest above personal interest. (Republic Act No. 6713, 1989, or the Code of Conduct and Ethical Standards for Public Officials and Employees)

For DepEd personnel, these principles are especially meaningful because teachers and education employees serve as role models to learners. Financial responsibility can therefore be viewed as part of a broader culture of accountability.

This does not mean that teachers must have perfect financial circumstances. Rather, it means that they should strive to make honest, informed, and responsible decisions and avoid allowing personal financial interests to compromise their public duties. (Republic Act No. 6713, 1989, or the Code of Conduct and Ethical Standards for Public Officials and Employees)

Toward a Culture of Financial Wellness

Addressing debt among DepEd personnel should not focus exclusively on individual responsibility. Institutions also have a role in promoting financial literacy and employee welfare.

DepEd's financial education initiatives recognize that financial literacy can help personnel make informed decisions and improve their financial management skills. Financial literacy is an important life skill for every employee, including teaching and non-teaching personnel of the Department of Education (DepEd). It involves having the knowledge and skills to manage income, expenses, savings, loans, investments, and other financial responsibilities. For DepEd personnel, financial literacy can help promote responsible borrowing, better budgeting, and greater financial security. (Department of Education. (2021), DepEd expands financial education in K to 12 to improve literacy of Filipinos)

DepEd has recognized financial literacy as an important component of employee development and welfare. DepEd Order No. 22, s. 2021, or the Financial Education Policy, provides for capability-building opportunities for teaching and non-teaching personnel. The policy specifically directs concerned DepEd offices to develop training and capacity-building programs that can help personnel apply financial education concepts to their personal finance management. (Department of Education. (2021), DepEd expands financial education in K to 12 to improve literacy of Filipinos)

More recently, in May 2026, DepEd and LANDBANK announced a loan assistance arrangement intended to refinance certain existing debts of affected teaching and non-teaching personnel, with the stated goal of reducing the burden of salary deductions and improving employees' take-home pay. (Department of Education. (2026). Mas magaan na loan program para sa mga guro, inilunsad ng DepEd at LANDBANK)

These initiatives show that responsible debt management involves both individual action and institutional support. Employees can practice prudent borrowing, while institutions can provide financial education, counseling, transparent lending systems, and appropriate assistance programs.

Conclusion

Debt is neither inherently moral nor immoral. A personal or salary loan can be a legitimate financial instrument when it is obtained for a reasonable purpose, understood by the borrower, and managed responsibly. The ethical concern arises when borrowing becomes reckless, dishonest, exploitative, or inconsistent with one's obligations.

For DepEd personnel, balancing debt and duty requires more than making monthly payments. It calls for prudent borrowing, honest financial transactions, accountability for one's obligations, and continued dedication to public service.

Responsible borrowing is ultimately an expression of responsibility. A DepEd employee who carefully evaluates financial needs, understands the consequences of borrowing, protects their capacity to meet basic needs, and continues to fulfill professional duties shows that financial responsibility and professional integrity can coexist.

The goal should not be to create a workplace where employees are judged because they have loans. Instead, the goal should be to foster a culture where DepEd personnel are financially informed, ethically responsible, protected from abusive or fraudulent lending practices, and able to perform their duties with dignity and integrity.

References

·         Department of Education, DO 42, s. 2003 – Grant of DepEd Provident Fund Loans to Casual Employees

·          Department of Education, DepEd Order No. 20, s. 2021: Enhanced Guidelines on Accreditation/Re-Accreditation of Private Entities Under the Automatic Payroll Deduction System (APDS) Program

·         DO 49, s. 2017 – Revised Guidelines on Accreditation/Re-Accreditation of Private Lending Institutions (PLIs) under the Automatic Payroll Deduction System (APDS) Program)

·         Department of Education, DO 05, s. 2018 – Implementation of P 5,000.00 Net Take-Home Pay for Department of Education Personnel

·         DO 57, s. 2016 – Reiteration of Policies Under DepEd Order Nos. 49, s. 2006 and 101, s. 2009 (Fraudulent Representations Related to the Department’s Automatic Payroll Deduction System Program)

·         Republic Act No. 6713, 1989, or the Code of Conduct and Ethical Standards for Public Officials and Employees

·         Department of Education. (2021). DepEd expands financial education in K to 12 to improve literacy of Filipinos

·         Department of Education, Press Release October 15, 2020

·         DepEd Order No. 22, s. 2021 Financial Education Policy

·         Department of Education. (2026). Mas magaan na loan program para sa mga guro, inilunsad ng DepEd at LANDBANK

·         May 31, 2006, DM 190, s. 2006 – Prohibiting DepEd Personnel To Act As Agent For Both Accredited and Unaccredited Private Lending Institutions (Pls) To Automatic Payroll Deduction System (APDS)

 

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Legality vs. Utilization Rate: Senior Bookkeepers Professional Integrity and the Administrative Superiority of School Heads on the Utilization of DepEd Maintenance and Other Operating Expenses

 JUNNICK V. AGUINO, Senior Bookkeeper of Claveria East District Cluster 1

Master of Business Administration

Divine Word College of Laoag City

Abstract

In the public education sector, financial performance is evaluated through two competing metrics: organizational efficiency (measured by budget utilization rates) and legal correctness (enforced by strict Commission on Audit, or COA, standards). This tension creates a critical ethical and operational dilemma for Department of Education (DepEd) Senior Bookkeepers and School Heads during the monthly liquidation of Maintenance and Other Operating Expenses (MOOE). Specifically, School Heads face constant pressure from division office accounting departments to maintain high-budget utilization rates, which are deemed necessary to prevent future budget cuts and ensure the immediate release of subsequent regular MOOE funds.

This article examines how systemic pressure to fully "utilize" allocations leads to internal control overrides, such as misclassified expense receipts or rushed liquidations. Senior Bookkeepers are placed in a compromised ethical position, balancing institutional subordination against their legal liability and professional oath of integrity. This argues that the current systemic framework pits operational agility against legal compliance, creating a hostile environment for public school accountability. This concludes with policy recommendations to balance rigid auditing rules with real-world school exigencies, fostering an ethical climate that does not force school officials to choose between student/learner welfare and institutional legality.

Keywords: Budget Utilization Rate, MOOE Liquidation, Ethical Dilemma, Internal Controls, DepEd Accountability, Public Sourcing Fraud.

Introduction 

In the Department of Education in the Philippines, managing fiscal resources, including regular MOOE, is a critical pillar supporting school operations and student/learner development. The Department of Education (DepEd) mandates that public elementary and secondary schools utilize their Maintenance and Other Operating Expenses (MOOE) allocation strictly for everyday school operations such as classroom consumables, utilities, semi-expendable equipment, and minor infrastructure repairs. This allocation process is governed by two competing institutional metrics: the budget utilization rate, which evaluates how much of the funds are utilized, and regulatory legality (COA standards), which demands meticulous adherence to standard financial accounting protocols. However, the Schools Accounting section in Division Offices continuously pressures schools to meet maximum fund-utilization targets to secure subsequent downloading. This emphasis on rapid execution often clashes with the rigid auditing frameworks established by the Commission on Audit (COA), especially during unexpected, on-the-ground school emergencies.

This structural friction fosters an intense ethical dilemma within school-level financial management, particularly between School Heads and Senior Bookkeepers. Because School Heads operate as the primary accountable financial officers, they are driven to exhaust their monthly MOOE cash advances to preserve their school’s efficiency ratings and operational needs. When local conditions restrict access to standard Bureau of Internal Revenue (BIR)- compliant vendors, administrators may try to override internal controls by using non-compliant receipts or misclassifying expenses to fast-track the mandatory monthly liquidation report. As the internal certifier of these financial accounts, the Senior Bookkeeper is left trapped in a severe workplace conflict: either practice institutional subordination to please their administrative superior or maintain strict professional integrity by rejecting flawed liquidations—a choice that delays immediate funding and strains professional relationships. Consequently, this article explores how the operational demand for high budget utilization rates compromises public school accounting regulations and alters the professional independence of fiscal practitioners.

The fiscal relationship between School Heads and Senior Bookkeepers within the Department of Education (DepEd) serves as a primary friction point for structural ethical dilemmas. Under Republic Act No. 9155, also known as the Governance of Basic Education Act of 2001, a School Head is legally designated as both an instructional leader and an administrative manager, fundamentally accountable for institutional outcomes and the stewardship of school resources. Conversely, the Senior Bookkeeper serves as the internal control agent responsible for safeguarding the books of accounts, verifying transaction accuracy, and ensuring full compliance with government auditing rules (DepEd, 2020). This distribution of power creates an asymmetrical dynamic: the School Head has the administrative authority to execute cash disbursements, but the Senior Bookkeeper retains the regulatory veto power required to certify the legality of those transactions (National DepEd Senior Bookkeepers Association [NDBA], n.d.).

Budget Utilization Rate

In public administration and financial management, the Budget Utilization Rate (BUR) evaluates an agency's absorptive capacity—its efficiency and speed in spending the public funds legally allocated to it. Under the rules of the Department of Budget and Management (DBM) and DepEd, a low utilization rate implies underspending or poor project execution, which can cause future budget cuts or delays. Conversely, a high utilization rate signals strong institutional performance. How is it computed? simply divides the total amount liquidated by the total amount downloaded, multiplied by 100, to get the percentage (ex. Liquidated amount Php 90,000.00/Amount downloaded Php 100,000.00 x 100 = BUR is 90.00 percent. 

MOOE liquidation is the mandatory monthly financial reporting procedure where public school heads account for cash advances by submitting valid disbursement vouchers, official receipts, and cash disbursement registers through their assigned financial personnel to their assigned Senior Bookkeepers to ensure compliance with government auditing standards (COA Standards). These expenses must match their approved School Improvement Plan, Annual Implementation Plan, and Work and Financial Plan under DepEd Order No. 008, s. 2019. Subsequent cash advances or monthly replenishment depend on the timely and accurate submission of prior liquidation percentages (typically requiring at least 75% to 100% turnover). To receive the next batch of regular MOOE funds, schools must hit a budget utilization rate of at least 75%. The frequency of these subsequent releases depends on the total allocation amount: schools with larger MOOE budgets receive disbursements monthly, while those with smaller budgets receive them every two months or quarterly.

The Core Conflict: Rule Compliance vs. Institutional Survival (Ethical Dilemma)

The Senior Bookkeeper’s Position: Bound by a professional oath to uphold strict, inflexible Commission on Audit (COA) regulations, the bookkeeper bears direct legal and personal liability for every transaction they certify. Consequently, they must ensure that complete, compliant legal documentation is attached to every single disbursement voucher/s. While the School Head’s Position: As the administrator of the school, the School Head is judged on results—keeping the school operational, repair/maintenance of facilities (minor repair), payment of utilities, personnel trainings and official travels, procurement of consumables and semi-expendable equipment while maintaining high budget utilization rates. When a bookkeeper strictly applies regulatory standards and disapproves a liquidation report over non-compliant documentation, the school's operational budget is instantly frozen. This creates a critical conflict between operational continuity and ethical compliance, forcing the bookkeeper to choose between disrupting daily school functions or compromising professional integrity by certifying flawed paperwork.

In the Philippine public education system, DepEd Accountability is governed by the legal principle of AuRA—Authority, Responsibility, and Accountability. Enacted under Republic Act No. 9155 (The Governance of Basic Education Act of 2001) and operationalized by the Financial Management Operations Manual (FMOM), fiscal accountability structures how public-school funds are legally defended, handled, and audited.

Internal control systems for School Maintenance and Other Operating Expenses (MOOE)

Internal control systems for MOOE protect public funds, ensure fiscal accountability, and enforce strict adherence to statutory Commission on Audit (COA) guidelines. By dividing responsibilities among School Heads, Senior Bookkeepers, and Disbursing Officers, these mechanisms ensure that all expenditures strictly align with pre-approved school plans. These school plans are the School Improvement Plan (the school's mother plan), Annual Implementation Plan, Work and Financial Plan, Annual Procurement Plan, and Project Procurement Management Plan. However, this rigorous compliance framework often clashes with operational demands; bookkeepers frequently face an ethical dilemma between strictly enforcing COA regulations—which can freeze budgets if documentation is imperfect—and ensuring the school hits the mandatory 75% utilization rate required to secure continuous funding for daily school operations.

Public Sourcing fraud in public education involves deceptive practices used to bypass internal controls when purchasing goods, services, or construction projects. This unlawful tactic directly undermines government accounting standards and regulatory oversight.

DepEd Accountability

For DepEd, financial accountability means two things: ensuring public resources directly improve the student/learners learning experience, and strictly adhering to government regulations. Under current guidelines, school heads and bookkeepers shoulder direct legal responsibility for every liquidation report they certify. This responsibility creates a tough dilemma: school leaders are pressured to maintain high spending rates to prevent future budget cuts and keep MOOE funds flowing, yet they cannot cut corners because COA auditors demand total compliance. This tension between fast spending and strict compliance is a constant operational challenge. However, public mechanisms like the schools' MOOE transparency boards help bridge the gap, bringing national audit standards down to the community level.

Synthesizing Legality and Budget Utilization

Although legality and budget utilization are often treated as opposing forces, public financial management literature shows they can be integrated to improve school operations. Rather than viewing the Commission on Audit (COA) internal controls as a barrier to disbursement speed, effective fiscal governance treats regulatory compliance as the primary vehicle for sustainable execution. When a School Head shifts from reactive, emergency spending to proactive financial planning aligned with the approved Annual Implementation Plan (AIP) and Work and Financial Plan, procurement delays decrease. By engaging the Senior Bookkeeper early in the budgeting and sourcing phase rather than just at the final liquidation bottleneck, the validation process is streamlined. This collaborative approach ensures that expenditures are structurally sound from inception, preventing the compliance failures that cause division offices to freeze subsequent Maintenance and Other Operating Expenses (MOOE) downloads.

Bridging the gap between fast spending and legal compliance requires a shift from administrative pressure to mutual cooperation. When School Heads recognize that a bookkeeper's insistence on valid, Bureau of Internal Revenue (BIR)-compliant receipts protects the entire school from Commission on Audit (COA) disallowances, their relationship turns from difficult to cooperative. At the same time, higher offices can ease the administrative burden on school leaders by introducing digital reporting tools and flexible procurement rules for minor, localized expenses. By combining the School Head’s operational authority with the bookkeeper's technical expertise, schools can prove that efficient spending does not require cutting corners. Ultimately, legal compliance and budget utilization must work together to ensure that school funds are spent smoothly and accountably.

Conclusion

This highlights a critical conflict in DepEd's financial operations: the constant push to spend funds quickly vs. the strict requirement to follow accounting laws. School Heads are pressured to rapidly exhaust their MOOE budgets to secure future funding, but this administrative drive frequently clashes with the professional autonomy of Senior Bookkeepers. Because bookkeepers are personally and legally liable under Commission on Audit (COA) rules, forcing them to approve flawed receipts or bypassed procurement controls just to meet spending deadlines puts them in an unfair position. The current system inadvertently rewards fast spending over strict internal controls, pushing systemic risks onto subordinate financial officers.

Ultimately, true school accountability cannot be achieved through rigid pressure or administrative shortcuts, which fail to address the actual causes of liquidation delays—such as local school emergencies or the lack of accredited suppliers in rural areas. To fix this, DepEd must adjust its performance metrics so it does not prioritize spending speed over accounting integrity. Resolving this dilemma requires practical solutions: adaptive procurement rules for minor emergency expenses, regular financial training for School Heads, and clear safeguards to protect bookkeepers' independence. Only by balancing managerial authority with legal compliance can the department protect public funds while smoothly supporting schools’ operations. The famous quote, "When you fail to plan, you plan to fail," applies directly to the Department of Education (DepEd) financial system, particularly regarding how schools manage their Maintenance and Other Operating Expenses (MOOE). If you fail to plan: If an expense (like repair & maintenance or sudden procurement of semi-expendables/office supplies) is not included in the approved AIP/WFP, the Senior Bookkeeper cannot legally approve it. You plan to fail: The school's budget gets delayed, and the school fails to hit its mandatory 75% budget utilization rate. This results in the division office freezing or delaying the next batch of MOOE funds, leaving the school with no money for school operations.

References

Department of Education. (2019). Revised implementing guidelines on the direct release, use, monitoring and reporting of Maintenance and Other Operating Expenses (MOOE) allocation of schools, including other funds managed by schools (DepEd Order No. 008, s. 2019). deped.gov.ph

Börü, N. (2020). Ethical dilemmas: A problematic situation for teachers. International Journal of Progressive Education, 16(3), 1–17. https://doi.org/10.29329/ijpe.2020.248.1 [1]

Department of Education. (2020). Administrative Assistant III (Senior Bookkeeper) job description. DepEd Tambayan. https://depedtambayan.net/senior-bookkeeper-job-description/ [1]

Republic Act No. 9155. (2001). An act instituting a framework of governance for basic education, establishing authority and accountability, renaming the Department of Education, Culture and Sports as the Department of Education, and for other purposes. https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/7353

 

 

 

 

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