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PANTAO, an International Journal of the Humanities and Social Sciences, with ISSN 3028-0877, is an annual journal that serves as a scholarly platform dedicated to the exploration and dissemination of research in the disciplines of humanities and social sciences.


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Author

Frema Joy D. Cabrera*
Northeastern College, Santiago City, Isabela, Philippines

Abstract

Public elementary schools function not only as centers of instruction but also as administrative institutions responsible for financial and records management that ensure efficient service delivery and accountability. However, despite existing policies and reforms, there remains limited localized evidence on how administrative officers perceive the efficiency of these systems in actual school operations. This study assessed the perceived efficiency of financial and records management among administrative officers in public elementary schools in the City of Ilagan, Isabela for the School Year 2025–2026. Using a descriptive-survey design, data were collected from 30 respondents through questionnaires, interviews, and document analysis. Findings revealed that both financial and records management practices were rated highly efficient, although moderately serious challenges persist. The study highlights the need for system improvements, capacity building, and resource enhancement to sustain efficiency and address operational constraints.

Keywords: Financial management, records management, administrative officers, efficiency, public elementary schools, governance.

*Corresponding author/ Email: cabrerafrems@gmail.com
DOI: http://doi.org/10.69651/PIJHSS0502922

Recommended citation:
Cabrera, F. J. D. (2026). Assessing financial and records management efficiency in public elementary schools: Perspectives of administrative officers in Ilagan City, Philippines. Pantao (The International Journal of the Humanities and Social Sciences) 5 (2), 528-534. http://doi.org/10.69651/PIJHSS0502922

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