This literature review focuses on the Utilization of Maintenance and Other Operating Expenses (MOOE) within the context of educational institutions, specifically in the Basic Education System. MOOE is identified as a critical component of school financial management, encompassing costs related to daily operations such as maintenance, utilities, and other non-direct educational expenses. The allocation and effective use of MOOE are essential for enhancing the quality of education, with school heads playing a pivotal role in managing these funds to meet students' educational needs. The review highlights the various purposes MOOE funds serve, from procuring school supplies to supporting training activities and ensuring security. It also addresses challenges such as resource constraints and accountability gaps, advocating for strategic solutions and further comparative research to identify best practices in MOOE utilization. The study underscores the potential for significant improvements in the education sector through better MOOE management, emphasizing the importance of empowering school leaders, ensuring transparency, and prioritizing teacher development. This groundwork aims to foster future research and policy interventions to optimize MOOE use for the betterment of educational outcomes and school operations.