Budgeting Process in A Barangay Unit - An Analysis

Volume-3, Issue-6, June-2019: 170-183
International Journal of Recent Innovations in Academic Research ISSN: 2635-3040
Budgeting Process in a Barangay Unit: An Analysis

Mabel O. Lopez
College of Accountancy, Business, Economics and International Hospitality Management,
Batangas State University, JPLPC, Malvar Campus, Philippines
E-mail: mabellopez0526@gmail.com
Received: June 19, 2019; Accepted: June 26, 2019; Published: June 30, 2019
Abstract: A well-prepared barangay budget serves as basis for the operation of barangays.
thus, the entire local government unit along with the barangay is needed to be evaluated and
assessed in terms of its fiscal management. In light of these, the researcher determined the
needed data and information that play a vital role to the barangay units. It focused on the
budgeting process of barangay units in one of the municipalities in the Philippines. This
research tried to determine the process for the preparation of the barangay budget and identify
the challenges encountered by barangay officials. The study used the descriptive analysis
method to 150 barangay officials from 15 barangay units in the selected municipality. Self-
constructed questionnaire was employed for obtaining the data. To determine the numerical
aspects of the study, the researcher used statistical tools: frequency and percentage to
determine the demographic profile of the respondents; and weighted mean and composite
mean to analyze the budgeting process and the challenges.
Findings revealed that majority of the officials and staff of selected barangay units belonged
to middle adulthood, male, have finished college level, composed of barangay chairman,
barangay councilors, barangay secretary and barangay treasurer, less than a year in service
and have blue-collar jobs. The budgeting process with respect to budget preparation, budget
authorization, budget execution, and budget accountability are highly performed. The
challenges encountered in the budgeting process are challenging.
Keywords: Budgeting, Budgeting Process, Budget Preparation, Budget Authorization,
Budget Execution, Budget Accountability, Barangay unit, Challenges.
Citation: Mabel O. Lopez. 2019. Budgeting Process in a Barangay Unit: An Analysis.

International Journal of Recent Innovations in Academic Research, 3(6): 170-183.
Copyright: Mabel O. Lopez., Copyright©2019. This is an open access article distributed
under the terms of the Creative Commons Attribution License, which permits unrestricted
use, distribution, and reproduction in any medium, provided the original author and source
are credited.
Introduction
The government plays a fundamental job towards the advancement of the quality of life of its
constituents. The administration supports its people same as the people support the
administration. It can really be said that the government and its people are dependent with
each other. Be that as it may, the aim of the administration is to enhance the personal
satisfaction of its constituents in general and this objective could not be accomplished
without proper government budgeting. Government budgeting is the basic exercise of
dispensing income to accomplish the monetary and social objectives of the nation. It likewise
involves the administration of government consumptions so that it will make the most
monetary effect while supporting a sound financial position.
www.ijriar.com 170
According to Omopariola, (2003), government budget is the activities of planning and

making choices on how to allocate public resources to pursue the chosen goals. Budgeting is
particularly essential in a local government units (LGUs). In the Philippines, recognition of
the role of LGUs was emphasized. The national government tried to provide effective and
efficient services by continuing with its reforms in fiscal management and service delivery by
local government units (LGUs). According to Asian Development Bank (2013), the
transformation of the local government in the country had started a decade and a half earlier
with the enactment of the Local Government Code (LGC) in 1991 which aims for local
autonomy and decentralization.
Through this LGC, local government unit was empowered to conduct budget forecasting,
planning, development and monitoring and exercise of financial autonomy. According to
Layug et al., (2009), budgeting for the national and local government is similar. It follows
phases from budget preparation, budget legislation or authorization, budget review, budget
execution and budget accountability. The provisions from LGC govern the practice,
effectivity, and evaluation of the barangay budget, such as the financial techniques that the
barangay shall study. The budgeting system on the barangay level follows a similar process
as within the different stages of local government units. As reflected by the said information,
a well-prepared barangay budget serves as basis for the operation of barangays. The
operations specifically focus on policy adoption, program and project implementation,
financial control and management information. Thus, the entire local government unit along
with the barangay is needed to be evaluated and assessed in terms of its fiscal management.
In light of these information, the researcher wanted to determine the needed data and
information that play a vital role to the barangay units. The study focused on the budgeting
process of barangay units in one of the municipalities in the Philippines that benefits the local
officials, barangay officials and most of all its residents. This research tried to determine the
process for the preparation of the barangay budget because it serves as the instrument for
barangay officials to effectively manage the development of the barangay. Furthermore, this
study deemed to identify the challenges encountered by barangay officials.
Materials and Methods

The study aimed to determine the budgeting process of barangay units in selected
municipality in Batangas Province, Philippines. Thus, this study used the descriptive analysis
method employing the questionnaire. It is a method that pertains to a situation that allows the
researcher to analyze and make decisions. It determined and analyzed the profile of the
respondents and the budgeting process and challenges of the selected barangay unit in the
province of Baa
According to Ariola (2006), a descriptive analysis method is a fact finding activity that
describes condition that exist at a particular time such as practices and beliefs. No hypotheses
are proposed or tested. No variable relationships are examined and no recommendations for
action are suggested. There is also no element of value of judgment. The respondents of the
study are the 150 barangay officials from 15 barangay units in the selected municipality. No
sampling design was employed in this research endeavor because the researcher chose the
total population of the barangay officials. Self-constructed questionnaire was employed for
obtaining the data. The questionnaire was divided into three parts. The first part included the
demographic profile of the barangay officials. The second part contained statements to assess
the budgeting process. The last part contained a checklist which includes the challenges
encountered by the barangay officials on budgeting.
www.ijriar.com 171
To assess the budgeting process, the respondents were asked to rate each item in the
researcher-made questionnaire on a four- point rating scale: 4-Strongly Agree; 3,-Agree; 2-
Disagree; 1-Strongly Disagree and to interpret the composite mean, the researcher utilized the
verbal interpretation: 3.25-4.00-Highly Performed, 2.50-3.24-Performed, 1.75-2.49-Less
Performed and 1.00-1.74 Not Performed. Also, to assess the challenges encountered in
budgeting, the researcher used the three-point scale and its interpretation: 2.33 – 3.00-
Strongly Agree; 1.67 – 2.32- Agree; 1.00 – 1.66- Disagree.
The questionnaire was presented to the experts for validation and to the English professor for
grammatical checking. After the validation, the researchers administered a pre-test to another
municipality in order to determine its reliability. The researcher obtained 0.86 Cronbach
coefficient which indicates the acceptability of the instrument. The researcher personally
visited the selected Municipal Hall of Batangas to seek approval from the municipality mayor
to conduct the study. Thereafter, the researcher personally visited 15 barangays in selected
municipality to ask permission from the chairman to conduct the study.
The questionnaires were personally distributed by the researcher to the respondents. The
questionnaire was distributed to barangay personnel/staff after the approval. Then, they
retrieved the questionnaires right after the respondents were done in answering them. The
information was analyzed and evaluated. To determine the numerical aspects of the study, the
researcher used statistical tools: Frequency and Percentage to determine the demographic
profile of the respondents; and Weighted mean and Composite Mean to analyze the
budgeting process and the challenges.
Results and Discussion

This section presents the results of the budgeting process and the challenges they have
encountered. The data are presented in a tabular form, analyzed in a sequential manner, and
interpreted prudently.
Profile of the Respondents

The succeeding tables present the profile of the respondents which includes age, sex,
educational attainment, position in the barangay, number of years in service, and occupation
of the barangay officials and staff.
Age
Figure 1 shows the profile of the respondents in terms of age which was analyzed and
interpreted through the use of frequency and percentage.
Age
2%
8% 18-21
17%
22-35
36-60
61 and above
73%
Figure 1. Profile of the Respondents in terms of Age

www.ijriar.com 172
As gleaned in the figure above, majority of the barangay officials belonged to middle
adulthood which ranges from 36 years old to 60 years old. It had a frequency of 110 or a
percentage of 73. It was followed by those from early adulthood which ranges from 22 years
old to 35 years old and had a frequency of 25 or a percentage of 17. Then, it was followed by
those from late adulthood which ranges from 61 years old and above. It obtained a frequency
of 12 or a percentage of 8. Lastly, 3 or 2 percent belonged to early adolescence which ranges
from 18 years old to 21 years old. This implies that people elected barangay officials who are
much older and they believed that adulthood age reflects leadership maturity, self-knowledge
and they are more experienced in managing people than the younger one. It is in relation to
the statement of (Scheibe & Zacher, 2013) wherein they stated that as people become
matured, they are increasingly motivated to experience positive feelings which lead them to
be a great leader
Sex
The profile of the barangay officials in terms of sex was analyzed and interpreted using
frequency and percentage. Figure 2 presents the frequency distribution of the respondents
with regards to their respective sex.
Sex
30%
70% Male
Female
Figure 2. Profile of the Respondents in terms of Sex
The figure revealed that the male group obtained the highest frequency of 105 or a percentage
of 70 than the female group which only got a frequency of 45 or a percentage of 30. The
results implied that more males are entering into a barangay position than female since
according to Kaufman (2016), male has greater access to power which they gain through
physical prowess, intimidation, and domination.
Educational Attainment
This portion presents the frequency of distribution of the respondents in terms of educational
attainment that was analyzed and interpreted using frequency and percentage.
Educational Attainment
5%
Elementary Level
37%
58% High School Level
College Level
Figure 3. Profile of the Respondents in terms of Educational Attainment
www.ijriar.com 173
Figure 3 indicates that the highest frequency of 87 or a percentage of 58 was obtained by

those respondents who finished college level while those who finished high school level had
a frequency of 56 or a percentage of 37.
However, 7 of the respondents only answered that they attained elementary level. This
implies that education is clearly important for a public servant. To serve better, they are
expected to have a good analytical and critical thinking skills, of course knowledge about
government and law is a must
The result is supported by the idea of Barrows et al., (2009) that education is clearly
important that’s why it become essential in most walks in life. Also, Apollo (2003) stated that
it has been the experience in barangay work that the more educated the officials and staffs
are, the easier it is to explain their responsibilities and obligations.
Number of Years in Service

The profile of the respondents in terms of number of years in service was analyzed and
interpreted using frequency and percentage.
Number of Years as Barangay Officials

21%
41%
Less than 1 year
1-3 years
27%
4-6 years
11%
7 years and above
Figure 4. Profile of the Respondents in terms of Number in Years as Barangay Officials
Figure above shows that most of the respondents were newly elected and served their
barangay for less than 1 year. It obtained a frequency of 62 or a percentage of 41. Then, it
was followed by 4-6 years with the frequency of 41 and had a percentage of 27. Seven years
and above had a frequency of 31 and a percentage of 21.
Respondents who rendered their service for 1- 3 years have the lowest frequency of 16 or a
percentage of 11. It can be inferred that most officials and staff are in service for less than a
year. Many of the candidates were new in political field and still exploring for their
leadership capabilities.
2. Assessment on the Budgeting Process of Barangay Units

The succeeding tables present the assessment of the barangay officials on the budgeting
process of barangay units with respect to budget preparation, budget authorization, budget
execution and budget accountability.
Budget Preparation
Table 1 presents the assessment of the barangay officials on the budgeting process with
respect to budget preparation.
www.ijriar.com 174
Table 1. Assessment on the Budgeting Process of Barangay Units with Respect to

Budget Preparation
Items Weighted Mean Interpretation
1. The Sangguniang Barangay 3.63 Strongly Agree
prepares the budget.
2. The Barangay Treasurer assists in 3.43 Strongly Agree
the preparation of the barangay
budget.
3. The Barangay Treasurer 3.45 Strongly Agree
estimates the income to be used as a
source of fund in the proposed
project.
provides available resources needed
to finance the programs, activities
and projects
5. The Barangay Treasure submits 3.53 Strongly Agree
to the Barangay Chairman on or
before September 15 of each year
the detailed statements of income
and expenditures as a basis for the
preparation of the budget for the
next fiscal year.
Composite Mean 3.51 Highly Performed
Based on the information presented in the table, barangay officials and staff strongly agreed
on the statement that the Sangguniang Barangay prepares the budget as evident to the highest
weighted mean of 3.63. Also, the barangay officials strongly agreed that the barangay
treasurer submits to the barangay chairman on or before September 15 of each year the
detailed statements of income and expenditures as a basis for the preparation of the budget
for the next fiscal year. It obtained a weighted mean of 3.53. Also, the barangay officials and
staff strongly agreed on the statement the barangay treasurer assists in the preparation of the
barangay budget with the lowest weighted mean of 3.43.
Overall, the barangay officials “highly performed” the activity of budget preparation with the
composite mean of 3.51. This indicates that the different barangay units in the selected
municipality ensures that they plan well for their budget on the next fiscal year. They set
budget in accordance to the financial resources available and made allocation based on the
needs of the community.
According to Arante et al., (2013), the annual budget contains the expenditures program
which enumerates the different expenditure items and the respective amounts intended to be
spent for each. Public expenditures are prepared and implemented with due consideration to
the financial resources available to government to fund its expenditures. Also findings
revealed that they complied in any matter regulated by the Department of Interior and Local
Government (DILG) and Department of Budget and Management (DBM).
Budget Authorization
Table 2 indicates the assessment of the barangay officials on the budgeting process with
respect to budget authorization
www.ijriar.com 175
Table 2. Assessment on the Budgeting Process of Barangay Units with Respect to

1. The Barangay Chairman votes on 3.34 Strongly Agree
the proposed budget.
2. The barangay budget is 3.62 Strongly Agree
authorized by the Sangguniang
Barangay.
3. The residents are informed in the 3.37 Strongly Agree
proposed project
passes the barangay budget for the
proposed projects through the
enactment of an appropriation
ordinance.
5. The Sangguniang Barangay 3.22 Agree
reduces the appropriations in the
budget.
Composite Mean Highly
3.43
Performed
Based on the result of the study presented in the table above, barangay officials and staff
strongly agreed with the statement “the barangay budget is authorized by the Sangguniang
Barangay”. It received the highest weighted mean of 3.62 which indicates that Sangguniang
Barangay has a vital role in authorizing barangay budget.
In addition, the statement “the Sangguniang Barangay passes the barangay budget for the
proposed projects through the enactment of an appropriation ordinance” got the second
highest weighted mean of 3.61 with an interpretation of “strongly agree”. It implies that every
barangay unit had an appropriation ordinance in order to pass the barangay budget for the
proposed project.
Lastly, the barangay officials and staff strongly agreed that the Sangguniang Barangay
reduces the appropriations in the budget. This was evident to the obtained lowest weighted
mean of 3.22. It implies that the Sangguniang Barangay has a power to reduce the
appropriations in the budget in case that the appropriations can result to a surplus.
As shown in the table, barangay officials revealed that the budgeting process of barangay
units with respect to budget authorization was highly performed with a composite mean of
3.43. It implies that the barangay officials are aware in authorizing the budget and they
consider the appropriation ordinance that is very important in the budget.
In accordance with Section 319 (Legislative Authorization of the Budget) of RA 7160, the
Sanggunian concerned shall enact, through an ordinance, the annual budget of the local
government unit in the next fiscal year on the basis of the estimates of revenue and
expenditure, by a regulation by the local chief executive.
2.3 Budget Execution

respect to budget execution.
www.ijriar.com 176
Table 3. Assessment on the Budgeting Process of Barangay Units with respect to Budget
Execution
1. The Barangay Chairman is 3.40 Strongly Agree
responsible for the execution of the
barangay budget.
2. The barangay funds and money are 3.43 Strongly Agree
spent solely for PAPs.
3. The revenues as estimated are 3.41 Strongly Agree
realized.
4. Sangguniang Barangay ensures that 3.66 Strongly Agree
the approved programs, activities and
projects in the barangay development
plan and in the annual budget are
implemented.
5. Financial transactions of the 3.68 Strongly Agree
barangay follow accounting and
auditing rules.
3.52
Performed
Based on the result of the study presented on the table, the statement “financial transactions
of the barangay follow accounting and auditing rule”, obtained the highest weighted mean of
3.68 which indicates that aside from the transparency rule with regard to public funds, it also
denotes that the barangay units are responsible enough to execute budget through accounting
and auditing. Also, the statement “Sangguniang Barangay ensures that the approved
programs, activities and projects in the barangay development plan and in the annual budget
are implemented” obtained a weighted mean of 3.66. This clearly denotes that barangay units
are greatly aware of their barangay development plans, programs, projects and budget
indicated therein.
Lastly, barangay officials and staff strongly agreed with the statement “the Barangay
Chairman is responsible for the execution of the barangay budget” which got the lowest
weighted mean of 3.40. It implies that the Barangay Chairman must lead in executing
barangay budget. Even though it got the lowest weighted mean, still the barangay units
considered their barangay chairman as responsible in terms of the execution of budget. As
shown in the table, barangay officials revealed that the budgeting process of barangay units
with respect to budget execution was highly performed with a composite mean of 3.52. It
indicates that barangay units are fully executing the barangay budgets.
Layug et al., (2009) stressed out that the barangay chairman is responsible for
implementation or execution of the barangay budget. The barangay officials shall ensure that
the revenues as estimated are realized; the approved programs and projects in the barangay
development plan and in the annual budget are implemented and the barangay funds are
disbursed in accordance with the appropriation ordinance and reviewed annual budget and all
financial transactions of the barangay follow accounting and auditing rules.
Budget Accountability
respect to budget accountability.
www.ijriar.com 177
Table 4. Assessment on the Budgeting Process of Barangay Units with respect to Budget
Accountability
Weighted
Items Interpretation
Mean
1. Sangguniang Barangay monitors the financial 3.62 Strongly Agree
operation of the barangay.
2. The Sangguniang Barangay keeps records and 3.62 Strongly Agree
prepares reports on the budgetary transactions
3. The Sangguniang Barangay posts and discloses 3.69 Strongly Agree
information to the public.
4. Financial records and reports are prepared and 3.65 Strongly Agree
validated periodically to assess whether performance
is in accordance with the budget plans.
5. The Sangguniang Barangay provides information 3.56 Strongly Agree
on the status of project implementation and serves as
basis for the necessary corrective action for
identified deviations.
3.63
Performed
The table shows that the barangay officials strongly agreed on the statement “the
Sangguniang Barangay posts and discloses information to the public” which obtained the
highest weighted mean of 3.69. It implies that it is very important that everything about the
barangay especially the projects, activities and programs to be done or already done must be
known by the public. The barangay units are required to post and disclose all information to
their constituents.
Moreover, the statements “financial records and reports are prepared and validated
periodically to assess whether performance is in accordance with the budget plans” got the
second highest weighted mean of 3.65 with a verbal interpretation of “strongly agree”. It is
important that any documents like financial records and reports of the barangay are prepared
and validated in order to determine or to know that it meets the standards of the budget plans
and it is in accordance to what the Department of Budget and Management imposed.
Lastly, barangay officials and staff strongly agreed on the statement “the Sangguniang
Barangay provides information on the status of project implementation and serves as basis for
the necessary corrective action for identified deviations” as evident to the obtained lowest
weighted mean of 3.56. Because barangays need to do a careful assessment in order to avoid
any deviations but they still consider it by means of providing information on the status of the
project implementation. It is also the basis for the necessary corrective action. As shown in
the table, barangay officials and staff revealed that the budgeting process of barangay units
with respect to budget accountability was highly performed with a composite mean of 3.63. It
implies that the barangay officials and staff are transparent and all information about the
barangay are open to public.
The Department of Budget and Management stressed out that the records and reports of
budgetary transactions must be prepared and kept to provide information on the status of
project implementation and to serve as basis for the necessary corrective action for identified
deviations. This shall also help to ensure that obligations are incurred within the limits of the
approved appropriations, to record unpaid obligations, both current and those certified to as
www.ijriar.com 178
accounts payable at the end of the year, to make transactions transparent and the financial
status of the barangay requires a matter of public knowledge and to serve as basic input into
the next budget preparation. Because of these, all barangays are required to prepare
accountability reports such as Quarterly Report of Actual Income (Barangay Budget
Accountability Form No. 300) and Quarterly Financial Report of Operations (BBA Form
301). Barangay officials must also report the income actually realized for the quarter,
expenditures actually spent for the quarter and accomplishments for the quarter. And the
financial operations of a barangay shall be monitored by the barangay officials concerned by
comparing the approved appropriations against actual obligations or disbursement.
Monitoring of the barangay financial operation is necessary to ensure that expenditures do
not exceed the amount approved in the appropriation ordinance.
3. Challenges Encountered by the Respondents on the Budgeting Process

The succeeding tables present challenges encountered by the respondents with regards to the
budgeting process of their respective barangay units. The data presented are based on the
questionnaires that the respondents answered.
Budget Preparation
Table 5 presents the challenges encountered by the respondents with respect to budget
preparation.
Table 5. Challenges Encountered by the Respondents with Respect to Budget

Preparation
Weighted
Mean
1. Preparation and submission of annual barangay 2.37 Most
budget on time Challenging
2. Unity within the Sangguniang Barangay when 2.37 Most
preparing the budget Challenging
3. Estimation or projection of expenditures for the 2.37 Most
PAPs Challenging
4. Long term planning or multi-year planning 2.20 Challenging
5. Spending of an extra budget 2.04 Challenging
Composite Mean 2.27 Challenging
Based on the result of the study presented in the table above, the barangay officials and staff
assessed that the statements “preparation and submission of annual barangay budget on time,
unity within the Sangguniang Barangay when preparing the budget, and estimation or
projection of expenditures for the PAPs’’ got the highest weighted mean of 2.37 and with a
verbal interpretation of “most challenging”. It connotes that the barangay units are
experiencing difficulties in terms of budget preparation. Preparation and submission of
annual budget on time is challenging since are being careful on what projects the barabgay
needs to prioritize. Unity within other members is also a problem especially when the budget
is insufficient and all members wanted that their respective programs be budgeted.
Meanwhile, preparing a budget and estimating or projecting the expenditures for the PAPs is
a dilemma since a great consideration is given to what sector should be prioritized first and
how much will be the needed budget for that. In general, barangay officials and staff
encountered challenges with respect to budget preparation as shown by its obtained
composite mean of 2.37 Therefore, the barangay cannot prepare budget without experiencing
challenges.
www.ijriar.com 179
This finding is supported by It is also supported by Megele (2012) when he said that the
challenges on budget process with respect to preparation is to improve prioritization of
projects, activities and programs and non-timely submission of reports for decision making.
authorization.

Authorization
Weighted
Mean
1. Approval of some Sangguniang Barangay 2.30 Challenging
for the proposed budget
2. Adoption and deletion on the important 2.20 Challenging
items in the original proposal
3. Sangguniang Barangay has limited 2.25 Challenging
knowledge in authorizing the budget
4. Adoption of incremental budgeting by all 2.23 Challenging
barangay
5. Unqualified barangay staff joins in 2.02 Challenging
authorizing the budget
assessed the statement “approval of some Sangguniang Barangay for the proposed budget” as
“challenging” with a weighted mean of 2.30. It implies that some Sangguniang barangays
disapprove on proposed budget if they don’t conform to that proposed budget.
Also, the statement that “Sangguniang Barangay has limited knowledge in authorizing the
budget” got the second highest weighted mean of 2.25 with an interpretation of
“challenging”. It implies that knowledge is important, therefore, if some of sanguniang
barangay officials have limited knowledge, it is difficult for them to understand what
authorizing is about.
Lastly, the statement “unqualified barangay staff joins in authorizing the budget” got the
lowest weighted mean of 2.02 with an interpretation of “challenging”. It implies that some
other staff pretend that they know the authorizing of budget even if they are not authorized to
do so.
In general, barangay officials and staff encountered challenges with respect to budget
authorization as challenging with a composite mean of 3.20. It implies that the Sangguniang
Barangay encountered problem that have an effect in authorizing a budget. It is important that
in authorizing a budget, the person must have enough knowledge, and qualified, and
authorized to do or to decide on a task.
Budget Execution
execution.
www.ijriar.com 180
Table 7. Challenges Encountered by the Respondents with Respect to Budget Execution

Weighted
Mean
1. Shortfall in income 2.38 Most Challenging
2. The barangay underwent a “state of 2.23 Challenging
calamity” which may lead to unplanned
expenses/revision of budget
3. Accumulation of payment arrears 2.20 Challenging
4. Account reconciliation 2.21 Challenging
5. Ineffective information system 2.21 Challenging
The table reflects that barangay officials and staff assessed the statement “shortfall in
income” as “most challenging” with a weighted mean of 2.38. It implies that lack in budget
or insufficient budget is a great problem in executing or implementing a project.
Additionally, it was followed by the statement “the barangay underwent a “state of calamity”
which may lead to unplanned expenses/revision of budget” which obtained a weighted mean
of 2.23 with an interpretation of “challenging”. It revealed that when barangays experiences
calamity or state of calamity, their ongoing projects will be damaged; consequently, their
budget will be revised and changed.
Lastly, the statement that got the lowest weighted mean of 2.20 is “accumulation of payment
arrears” with an interpretation of “challenging”. It connotes that barangay has an obligation
that are not yet paid so as time passes, it accumulates. As shown in the table, barangay
officials and staff assessed the encountered challenges with respect to budget execution as
challenging with a composite mean of 2.25. It implies that Sangguniang Barangay cannot
cope in state of calamity during implementation because it is uncertain and hard to predict. It
also implies that insufficient budget or income have a great effect on the ongoing projects,
activities, and programs of the barangay.
Budget Accountability
accountability.

Accountability
Weighted
Mean
1. Monitoring of financial operation of a 2.20 Challenging
barangay
2. Disbursing items of appropriation which were 2.22 Challenging
not allow in budget review
3. Turning over of the records to the current 2.25 Challenging
Sangguniang Barangay
4. Unfinished or unaccomplished of barangay 2.51 Most
programs, activities and projects Challenging
5. Proper filing of the barangay financial records 2.34 Most
and reports Challenging
www.ijriar.com 181
assessed as “most challenging” the statement “unfinished or unaccomplished of barangay
programs, activities and projects” which obtained the highest weighted mean of 2.51. It
implies that the programs, activities and projects must be accomplished but if these PAPs are
unaccomplished, it is challenge for them because it will lead to the grievances of their
constituents.
Furthermore, the statement “proper filing of the barangay financial records and reports” got
the second highest weighted mean of 2.34 with an interpretation of “most challenging”. It
implies that if the barangay financial records and reports are not properly filed, there is a
deviation.
Lastly, the statement “monitoring of financial operation of a barangay” got the lowest
weighted mean of 2.20 with an interpretation of “challenging”. It implies that if the barangay
officials and staff have their work, they can monitor day to day the operation of the barangay.
As shown in the table, barangay officials and staff revealed that the encountered challenges
with respect to budget accountability was challenging with a composite mean of 2.25. It can
be noted that barangay officials and staff are challenged by those unfinished projects. Also,
because of the presence of part time officials, monitoring of transaction became a problem.
Conclusions and Recommendations

Majority of the officials and staff of selected barangay units belonged to middle adulthood,
male, have finished college level, composed of barangay chairman, barangay councilors,
barangay secretary and barangay treasurer, less than a year in service and have blue-collar
jobs. The budgeting process with respect to budget preparation, budget authorization, budget
execution, and budget accountability are highly performed. The challenges encountered with
respect to budget preparation, budget authorization, budget execution and budget
accountability are challenging. The budgeting process of barangay units is highly performed
and the challenges encountered by the barangay officials and staff are said to be challenging
to them.
To better enhance the budgeting process of barangay units. First, the barangays should have a
complete transparency in every action that they do, every participant is held accountable,
every action should be properly documented and reported to public, and every action should
be subjected to independent, professional, and unbiased audit and review. Second, the
barangay officials may continuously update their knowledge on the current trends and issues
on budgeting by participating on training and workshops. Barangay officials should always
conform to the Department of Budget and Management (DBM) circulars and lastly,
coordination and unity on decision making are needed for a better performance of task.
References
1. Arante, Roderick, Sanchez Beberly and Tulagan Kristine, 2013. Self-Sufficiency
Performance of the Municipality of Malvar. Unpublished Thesis, JPLPC Batangas State
University, Malvar Campus.
2. Ariola, Mariano J. 2006. Principles and Methods of Research. 1st Edition. Rex Book
Store, Sampalok, Manila.
3. Barrows, et al., 2009. Educational Psychology 3rd Edition. New York: Mc Graw Hill
www.ijriar.com 182
4. Kaufman, Scott Barry, 2016. What the Science of Dominance Tells us About Masculinity
https://heleo.com/scott-barry-kaufman-science-dominance-tells-us-masculinity/9006/
5. Layug, A.S., Pantig, I.M.T., Bolong, L.E. and Lavado, R.F. 2010. Do barangays really
matter in local services delivery?: Some issues and policy options. Philippine Institute for
Development Studies.
6. Megele, Claudia. 2012. Local Government in 2020: Challenges and Opportunities
7. Omopariola, O. 2003. Government Budgeting in Nigeria, Principle, Policies and
Practices, Obafemi Awolowo University Press Limited, Ile-Ife.
8. Scheibe, S. and Zacher, H. 2013. A lifespan perspective on emotion regulation, stress, and
well-being in the workplace. In: Perrewé, P.L., Halbesleben, J. and Rosen, C.C. (Eds.),
Research in occupational stress and wellbeing, 11: 167–197 Bingley, UK: Emerald.
www.ijriar.com 183

Budgeting Process in A Barangay Unit - An Analysis

Uploaded by

Copyright:

Available Formats

Budgeting Process in A Barangay Unit - An Analysis

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Budgeting Process in A Barangay Unit - An Analysis

Uploaded by

Copyright:

Available Formats

Volume-3, Issue-6, June-2019: 170-183

International Journal of Recent Innovations in Academic Research ISSN: 2635-3040

Budgeting Process in a Barangay Unit: An Analysis

Citation: Mabel O. Lopez. 2019. Budgeting Process in a Barangay Unit: An Analysis.

According to Omopariola, (2003), government budget is the activities of planning and

Materials and Methods

Results and Discussion

Profile of the Respondents

Figure 1. Profile of the Respondents in terms of Age

Figure 2. Profile of the Respondents in terms of Sex

Figure 3. Profile of the Respondents in terms of Educational Attainment

Figure 3 indicates that the highest frequency of 87 or a percentage of 58 was obtained by

Number of Years in Service

Number of Years as Barangay Officials

Figure 4. Profile of the Respondents in terms of Number in Years as Barangay Officials

2. Assessment on the Budgeting Process of Barangay Units

Table 1. Assessment on the Budgeting Process of Barangay Units with Respect to

Table 2. Assessment on the Budgeting Process of Barangay Units with Respect to

2.3 Budget Execution

3. Challenges Encountered by the Respondents on the Budgeting Process

Table 5. Challenges Encountered by the Respondents with Respect to Budget

Table 6. Challenges Encountered by the Respondents with Respect to Budget

Table 7. Challenges Encountered by the Respondents with Respect to Budget Execution

Table 8. Challenges Encountered by the Respondents with Respect to Budget

Conclusions and Recommendations

You might also like