Implementation of DepEd Order No. 37, S. 2004, known as Direct Release of Funds to DepEd Implementing Units in One Philippine Province

Abstract – This study assessed the implementation of DepEd Order No. 37, s. 2004, which mandates the direct release of funds to DepEd implementing units. It examined the order’s implementation in Camarines Sur secondary schools, focusing on fiscal management, policy, internal control, and personnel management.

The study found that while the order’s core elements were largely implemented, challenges persisted in personnel management. Factors such as age, sex, position, and experience influenced the perceived effectiveness of implementation and encountered problems. A significant relationship was found between implementation success and the occurrence of problems, indicating that better implementation correlated with fewer issues.

Based on the findings, an action plan was proposed to enhance the order’s implementation in Camarines Sur. The study recommends further research to monitor the long-term effects of the policy and to explore its impact on educational outcomes.

 Keywords – Direct Downloading of Funds, DepEd Order, Secondary School Implementing Units, Fiscal Management, Personnel Management, Internal Control Structure