Author: Cristoni A. Macaraeg, Jall R. Barcelo, Dory Nell G. Reyes, Monica E. Merculio, Jewel A. Bernardo, Mercedes D. Santos

Abstract: This descriptive study focused on the Modular Distance Learning (MDL) expenses of Muñoz National High School – Main Senior High School (MNHS-Main SHS) teachers during the COVID-19 pandemic. Fifty-five teachers were the respondents of the study. Data gathering was done online, a digitized version of the researcher-devised questionnaire was accomplished by the respondents through Google Forms. Basic descriptive statistics such as frequency, ranking, and percentage were utilized to compute the data. Results of the study show that for the 1st semester of the S.Y. 2020-2021, teachers have incurred at most 4,000 pesos monthly for the aforesaid supplies and allowances. Delayed release of allowances, bonuses, and other incentives leads teachers to incur out-of-pocket expenses. MDL implementation can put teachers' health at risk during module distribution and retrieval, resulting in an increase in workload for teachers, particularly when it comes to sorting and packing modules, as well as additional costs for school and office supplies, health and safety supplies, transportation allowances, and communication allowances. Thus, the study suggested that reimbursement procedures and requirements should be eased for a faster grant. A cellphone should be allotted by the school for teachers to communicate with their students and their parents. Moreover, teachers should be given access to the school's internet connection for effective communication and attendance at webinars. DepEd should also speed up its release of delayed allowances, bonuses, and other incentives.

Keywords: Communication allowances, expenses, health and safety supplies, modular distance learning, school and office supplies, transportation allowances.

Article Info: Received: 19 Mar 2021; Received in revised form: 25 April 2021; Accepted: 18 May 2021; Available online: 11 Jun 2021

DOI: 10.22161/ijels.63.35