IJOMAI Published Article

This study examined the financial management practices of public-school heads in the Division of Surigao del Sur and their relationship with the degree of manifestation in school-based management (SBM). Employing a descriptive–correlational research design, the study involved 218 respondents selected through multi-stage cluster sampling from a population of 498 school heads. A researcher-made questionnaire validated by experts and tested for reliability was used to gather data. Findings revealed that school heads highly practiced financial management in terms of fiscal allocation, transparency, accountability, and ethical considerations. The degree of manifestation in SBM was generally rated as frequently to always manifested, with notable strengths in leadership, governance, and human resource development, but challenges remained in learner outcomes under curriculum and teaching. Statistical analysis showed significant differences in financial management practices when grouped according to educational attainment, school level, and SBM level. Furthermore, a positive and significant correlation was found between SBM and financial management, confirming their interdependence. These results highlight the importance of enhancing the financial competencies of school heads and strengthening SBM maturity to sustain accountability, equity, and quality in public education. Keywords: Financial Management Practices; School-Based Management; Transparency; Accountability; Ethical Leadership; Surigao Del Sur Public Schools