The study investigated the extent of Maintenance and Other Operating Expenses (MOOE) utilization relating to School Based Management (SBM) performance of public secondary schools in Samar Island for school years 2016-2019. A mixed method, explanatory research design was employed utilizing 159 school heads. Focus Group Discussion (FGD) was conducted for selected School heads, disbursing officers or bookkeepers and teacher representatives from six divisions in Samar Island. Quantitatively, this study made use of percentages, weighted mean, and Pearson r for the correlative data; while thematic analysis enriched the qualitative investigation. Findings of this study highlights a high extent of MOOE utilization to ensure students’ access to complete basic education; priority for school ceremonies like the Moving Up of the Junior High School, Closing Ceremonies, and Recognition Programs; to support the needs of the learners for their learning activities; to fund the rentals and minor repairs of tools and equipment that are important to classroom activities; and to fund the expenses related to graduation rites. The results showed that the least priority in the expenses were for the Internet connection of the school, telephone bills, salaries for the janitors, and the security guards. In addition, it was also found out that the SBM performance of the schools have improved in the past three years, from Good to Better. Finally, no substantial connection prevailed between the extent of utilization of MOOE and SBM performance of secondary schools in Samar Island.