Implementation and Utilization of Development Fund in a City: Basis for a Development Plan

Authors

Rhea S. Gilboy

La Carlota City College (La Carlota City Negros Occidental Philippines)

Article Information

DOI: 10.47772/IJRISS.2026.100800332

Subject Category: Development Economics

Volume/Issue: 10/8 | Page No: 5013-5074

Publication Timeline

Submitted: 2026-08-21

Accepted: 2026-08-26

Published: 2026-09-04

Abstract

This study assessed the implementation and utilization of the 20 Percent Development Fund in a city as a basis for a development plan. It employed a quantitative descriptive-correlational research design. Data were obtained from 120 department heads, personnel, and barangay officials directly involved in development planning, budgeting, implementation, monitoring, and fund utilization. A structured questionnaire was used, while mean, standard deviation, and Spearman rank-order correlation were employed for data analysis. Findings revealed that implementation of the 20 Percent Development Fund was rated high, indicating favorable compliance with budgetary allocations, legal and policy requirements, and planned development projects. Utilization was likewise rated high, with fund absorption and execution rates, project completion timelines, and community-level delivery of public value and socioeconomic benefits receiving favorable assessments. A strong, positive, and significant relationship existed between implementation and utilization. The findings provide an empirical basis for strengthening development planning, project implementation, monitoring, and resource utilization.

Keywords

Education

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