Administrative Financial Management Practices and Fiscal Performance of the Local Government of Lake Sebu: Basis for Intervention Plan

This study examined the administrative financial management practices (AFMP) and fiscal performance of the Local Government of Lake Sebu. Specifically, it determined the profile of the respondents in terms of position, years of service, and office/unit; assessed the extent of implementation of AFMP in terms of budget planning and preparation, revenue generation and collection practices, expenditure management, and internal control and financial reporting; and evaluated the level of fiscal performance in terms of financial sustainability, efficiency in resource utilization, timeliness of project and program implementation, responsiveness of public service delivery, and accountability and financial transparency. The study also determined the relationship between AFMP and fiscal performance and examined the influence of AFMP dimensions on fiscal performance.
A quantitative descriptive-correlational research design was employed in the study. Data were gathered from 50 respondents composed of staff, supervisors, and managers from different offices and units of the local government. Mean and standard deviation were used to determine the extent of implementation of AFMP and the level of fiscal performance. Spearman’s rho correlation was utilized to determine the relationship between AFMP and fiscal performance, while multiple regression analysis was employed to determine the influence of AFMP dimensions on fiscal performance.
The findings revealed that the implementation of AFMP was generally very high, particularly in internal control and financial reporting and budget planning and preparation. Fiscal performance was also rated very high, especially in accountability and financial transparency and responsiveness of public service delivery. A very strong positive and significant relationship was found between AFMP and fiscal performance (ρ = 0.85, p = 0.000). Furthermore, all dimensions of AFMP significantly influenced fiscal performance, with internal control and financial reporting emerging as the strongest predictor.
The study concluded that effective administrative financial management practices significantly contribute to improved fiscal performance in the Local Government of Lake Sebu. It is recommended that the local government strengthen participatory budgeting, enhance digital revenue systems, improve expenditure monitoring, and sustain transparent financial reporting mechanisms to further strengthen fiscal governance and organizational performance.

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