As the coronavirus spread and harmed the school system and learners with special educational needs, providing learning continuity through distance learning became a critical concern in education and a long-term objective for all learners with special educational needs globally. The main purpose of this study was to help the functional skills of learners with special educational needs to be provided with an early intervention, necessary in everyday life and to identify how this pandemic challenged the parents in educating their children. This study utilized quantitative method where all learners aged from 9 to 36 years old, enrolled in special education class in the Schools Division of Toledo City were eligible for participation and serves the respondents of this study. The descriptive- correlational with multi regression analysis and development of a theory identify the level of executive functional skills; organization, planning, metacognition, time-management, and self-control, and develop a theory for learners with special educational needs. The descriptive-survey method was the most successful and appropriate method in determining what significant variables may influence the development of executive functional abilities of learners with special educational needs. Fifty-six learners with special educational needs were assessed in this study and majority of the learners. The study concluded learners' executive functioning skills, organization skills (2.56) planning (2.86), time-management skills (2.86), self-control skills (2.98), and metacognition (2.96) considered as averagely skilled with the overall aggregate mean of (2.84). With this, school administrators must swiftly design responses with specific contexts in mind as the pandemic runs its course and must consider embedding the functional skills of learners with special needs across all academic areas.
Special Education, Functional Skills, Learners With Special Educational Needs, Toledo City
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