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Assessing the Financial Management Skills among Barangay

Treasurers of Tangub City

Loren E. Cotingjo., Settie Zarah V. Pegalan., Eldie J. Bulajao, MPS, MPA

Tangub City Global College, Tangub City, 7214 Philippines

DOI: https://dx.doi.org/10.47772/IJRISS.2025.910000384

Received: 24 September 2025; Accepted: 30 September 2025; Published: 13 November 2025

ABSTRACT

Barangay treasurers play a significant role in the financial administration of local government units,

particularly in managing public funds, preparing financial reports and ensuring fiscal accountability at the

community level. This study was conducted to assess the financial management skills of barangay treasurers in

Tangub City, Misamis Occidental using a descriptive-comparative design. Out of fifty-five (55) barangay

treasurers in the city, forty-three (43) were selected through purposive sampling to serve as respondents. An

adopted research questionnaire was used to collect data and was analyzed using weighted and arithmetic mean.

Based on the result, it revealed that barangay treasurers demonstrated a very effective level of financial

management skills, with “Depositing” receiving the highest mean score (3.74) and “Itemized Monthly

Collections and Disbursements” the lowest (3.35), yet still within the “very effective” range. These results

shows no significant differences in financial management skill levels when respondents were grouped by age,

education, or length of service. Barangay Treasurers in Tangub City are generally well- equipped and

competent in executing their financial responsibilities. Their strong performance across key financial domains

highlights their capability in ensuring effective fiscal governance. This study recommends to implement

regular training programs, especially for newly appointed personnel, to address skill gaps and ensure smooth

transitions.

Keywords: Financial Management, Barangay Treasurers, Fiscal Accountability, Public Administration,

Descriptive-Comparative Research

THE PROBLEM AND ITS SCOPE

Background of the Study

Barangay treasurers play a significant role in the financial administration of local government units,

particularly in managing public funds, preparing financial reports and ensuring fiscal accountability at the

community level. In Tangub City, the effectiveness of barangay governance significantly depends on the

financial management competencies of these key officials. Managing finances is one of their core

responsibilities as government workers. This role requires a high level of dedication as they serve as financial

watchdogs ensuring the proper protection and use of public funds. It also involves meticulous planning and well-

organized use of resources. Their tasks typically include preparing reports, monitoring expenditures, and

overseeing the barangay’s overall financial operations. Hence, their effectiveness in fulfilling these duties

plays a vital role in shaping public perception, trust, and assurance in local governance.

Financial management is a managerial process that focuses on financial resource planning and control

(Saini 2021). The Local Government Code of 1991, or Republic Act 7160, serves as a framework for officials

and decision-makers within Local Government Units across the country. According to Section 395 of LGC

states that barangay treasurers as appointed by the punong barangay shall perform the following duties of a

financial officer include protecting the barangay's assets and funds, collecting and issuing official receipts for

taxes, fees, contributions, money, materials, and other resources that accrue to the barangay treasury and

depositing them into the barangay's account, allocating funds in line with financial procedures, submitting to

the Punong Barangay a statement that details the actual and estimated income and expenses for the previous

and subsequent calendar years, and providing a written accounting report of all barangay funds and property,

Additionally, the Department of Budget and Management also specify the following responsibilities of a

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barangay treasurer in terms of fund management. These abilities include the capacity to create a budget,

distribute money sensibly, and make well-informed financial decisions (Dewi et al. (2020). The ability to

effectively control and use financial resources is a key component of financial management skill. Moreover,

Bragg (2022) added that the primary duty of the barangay treasurer is to oversee the barangay's liquidity. All

existing and anticipated cash receipts and payments need to be closely tracked to guarantee enough cash is

available to support operations and that any surplus cash is effectively utilized.

Through years, there had been sets of trainings and seminars provided to the barangay treasurers through the

initiatives of the local government officials. Although these may have helped them in accomplishing their duties

and functions as treasurers, it had been evident that they were still experiencing difficulties in completely

carrying out their responsibilities. Moreover, the researchers conducted an initial interview with the Barangay

Treasurers of Tangub City, and some treasurers expressed that their duties were not easy, as these required time

and effort—specifically in managing the funds. Initial feedback and observations indicated that, due to new

elected barangay captain with new officials and selective officials, the newly appointed treasurers may have

lacked proper training or orientation specifically in computer works which is unfamiliar to them. This potential

weakness could have caused problems with their work, operational efficiency, and possibly led to the misuse

of funds. The challenges they faced in service not only hindered the proper performance of their tasks but also

had an impact on the growth and improvement of their respective barangays, which, in turn, might have affected

the welfare of community service. It was essential to overcome these information gaps in order to increase the

effectiveness of barangay financial management and ensure that treasurers were well-equipped to carry out

their duties.

This study was carried out to evaluate how well Tangub City's barangay treasurers handled their financial

duties. It aimed to determine the treasurers’ profiles based on sex, age, education, and length of service. The

study also evaluated their financial management skills in areas such as fund collection, depositing,

disbursement, certification issuance, petty cash handling, and financial reporting. Furthermore, it investigated

whether their financial management performance differed significantly depending on their profile. The

research identified existing lapses in financial practices. The findings aimed to provide insights that could help

improve the competence and effectiveness of barangay treasurers in fulfilling their duties.

Theoretical Framework

The study aimed to evaluate the financial management skills of Tangub City barangay treasurers. It was based

on specific, reliable policies and regulations to ensure a thorough grasp of the variables, with theories directly

tied to the study.

According to the Public Financial Management Theory by Robert S. Kravchuk, the budget was seen as an

instrument to organize the way in which public resources were managed. The treasurer contributed to making

sure that financial management adhered to the principles of effectiveness, efficiency, and economy. Treasurer

needed to manage revenues, expenditures, and assets properly so that the use of the budget could support

regional development priorities and prevent waste or misuse of public funds. Public financial management

included planning, implementation, administration, and budget monitoring and evaluation (Agustin &

Dwiningwarni, 2023).

In accordance with the Commission on Audit (COA, 2020), it was stipulated that barangay treasurers had to be

knowledgeable of the barangay’s finances and property, its policies for receiving and disbursing money, and its

reporting procedures. Additionally, treasurers were required to understand and follow the prescribed

processes. Section 2 of

Presidential

Decree

1445

mandated

that

all

government

resources

managed, used, or spent in compliance with laws and regulations and protected from loss or waste due to

improper or unlawful disposal. This was done to make sure the government operated effectively, economically,

and efficiently. The regulation provided guidelines on the duties, authorities, and procedures that treasurers had

to follow in implementing fund management, including rules on receipts, expenditures, and financial reporting

(Kusumaningrum, Niha, & Manafe, 2024). Great potential and capability were accompanied by exceptional

performance; therefore, the more exceptional the capability, the better the performance (Dagohoy, 2021).

Barangay treasurers were in charge of purchasing, maintaining, using, storing, and discarding supplies as well

as other facets of supply management like funds, disbursement, receipts, and liquidation, according to Naranjo

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(2017). In addition, the Commission on Audit (COA, 2020) outlined broad rules to be followed in accounting for

barangay finances and property, rules for receipts and payments, and procedures for preparing financial

reports. Treasurers were also in charge of processing the barangay’s collections of revenue and other receipts

and depositing said receipts into an Authorized Government Depository Bank. The treasurer’s competence and

understanding of regulations and government accounting significantly affected the quality of the financial

reports produced (Ratnasari & Mendo, 2024).

The treasurer had the authority to manage funds, disburse budgets, and prepare financial reports. These duties

and authorities were strategic in maintaining financial accountability and transparency (Dharmawati, 2024).

The collection of barangay revenues was one of the duties of a barangay treasurer (Agus et al. 2021).

Furthermore, Section 336 of the 1991 Local Government Code of the Philippines (Republic Act 7160)

specifies that barangay treasurers are permitted to disburse barangay funds only when such disbursements are

authorized by law or included in the annual or supplemental budget. The payment voucher must be signed by

the recipient and approved by the barangay captain (punong barangay). Additionally, the funds must be

available in the barangay treasury, and all applicable auditing rules and regulations must be followed.

Disbursement procedures were designed to protect the government from incorrect claims and ensure spending

stayed within budgetary guidelines (Anwar Shah, 2007). As Dagohoy (2021) stated, the tasks of accounting,

auditing, and cash management had been assigned to the treasurer, who was also responsible for maintaining

records.

Conversely, cash budgeting was the process of allocating capital or funds for prolonged periods of time for

specific objectives that aligned with the company's strategic positioning (Fabozzi, 2009). According to Carter

and Choi (2018), distribution, inventory control, logistics, production oversight, materials management,

procurement, and receiving property were all aspects of supply and property management. Moreover, barangay

transactions were expected to abide by a number of laws, guidelines, and directives, particularly those related

to documentation requirements, to avoid audit issues and maintain awareness of the barangay’s assets,

obligations, and sources of supply (Mackay, 2020).

The treasurer was required to prepare financial reports that were clear, easy to understand, and aligned with

applicable government accounting standards (Dharmawati, 2024). Additionally, to make sure that funds were

being used only for their intended purposes, the Commission on Audit (COA) sent representatives to audit

barangay funds once a year or more frequently as needed. Treasurers were also mandated to publicize in making

sure that the barangay assembly members and other interested parties have access to monthly collections and

disbursements. This transparency helped maintain public trust and demonstrated that Funds from the barangay

were allocated and utilized appropriately with legal provisions. The presentation of financial statements was

one way to implement public financial management accountability (Iskandar & Setiyawati, 2015).

Figure 1. Schematic Diagram of the Study

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

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Statement of the Problem

The study aimed to assess the financial management skills of the barangay treasurers of Tangub City in the

performance of their financial management functions.

Specifically, the study sought to answer the following questions:

1. What is the profile of the respondents in terms of:

1.1 age;

1.2 education; and

1.3 length of service?

2. What is the level of financial management skills of the Barangay Treasurers of Tangub City in terms of;

2.1 collection of funds:

2.2 depositing;

2.3 safeguarding and accounting;

2.4 disbursement;

2.5 issuance of certification;

2.6 petty cash fund;

2.7 accounting of funds and property

2.8 reports; and

2.9 itemized monthly collections and disbursements?

3. Is there a significant difference between the demographic profile of the respondents and their level

of financial management skills?

Ho1: There is no significant difference as to the level of financial management skills of barangay treasurers in

Tangub City according to its profile.

Significance of the Study

The results of this study may prove beneficial to the following individuals and groups, as they may use the

findings in various meaningful ways:

Barangay Treasurers. The findings of this study could help barangay treasurers assess how well their duties

are working concerning financial management. It may serve as a basis for self-assessment and professional

improvement.

Barangay Officials. The results may help Barangay Officials assess the performance of their treasurers in

financial management. Furthermore, this may guide them in identifying necessary steps to enhance the work

and efficiency of the treasurers.

Local Government Unit of Tangub City. The outcomes of this study may be valuable to the Local

Government Unit of Tangub City in planning and providing relevant seminars or training programs aimed at

strengthening the financial management skills of Barangay Treasurers across different barangays.

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Future Researchers. Researchers that wish to investigate the same topic in the future may find this work

useful as a resource. As it offers concrete data and insights, it can help inform future investigations and provide

a basis for additional research on the effectiveness of Barangay Treasurers in managing financial resources.

Scope and Limitations

This study examined how effectively the barangay treasurers of Tangub City perform their financial

management skills. The Data collection for this study was conducted through self-assessments conducted

among selected barangay treasurers in Tangub City. Furthermore, the study was carried out during the first

semester of the academic year of 2024–2025.

RESEARCH METHODOLOGY

This section discusses the research setting, research respondents, research instrument, instrument validity, data

gathering procedure, and data analysis of the study.

Research Design. A descriptive-comparative methodology was used in this study to examine the relationship

between the personal profiles of barangay treasurers and their proficiency in financial management. A

descriptive- comparative design does not entail the manipulation of an independent variable and is

suitable for comparing intact groups that already exist (Cartell, 2011). Additionally, Siedlecki (2020) noted that

this design is often utilized when the goal of the study is to compare variables as they naturally occur within

the research sample and to characterize the traits of people or events.

Research Setting. This study was conducted in various barangays of Tangub City. The researcher specifically

selected the barangay treasurers within this small but vibrant city as the key respondents for data collection, in

order to address the research questions effectively.

Research Respondents. Respondents of the research were forty-three (43) out of fifty-five (55) barangay

treasurers. These forty-three (43) barangays treasurers were selected to be part of the study through careful

consideration based on the sampling criteria, which included being college graduates and having a certain

length of service. Additionally, the respondents were chosen using the purposive sampling method. According

to Nikolopoulou (2023), purposive sampling refers to a group of non- probability sampling techniques in

which units are selected because they possess the characteristics needed for the sample. In other words, units

are selected “on purpose” in purposive sampling. The reason for selecting these barangay treasurers was that

they were already familiar with the practices and challenges of financial management in the position entrusted

to them.

Research Instrument. The researchers utilized an adopted research questionnaire from the study of Melanie

Baluyo- Mackay (2020) entitled “Barangay Treasurers Competencies, Cash Control, Supply and Property

Management Practices at The Local Government of Olongapo City”. The questionnaire was composed of two

parts. The first part focused on the profile of the respondents, while the second part measured the level of

financial management skills of the Barangay Treasurers.

Instrument’s Validity. The adapted research questionnaire was reviewed by the Local Government Unit

offices, including the City Commission on Audit, the Treasury Office, and the City Accounting Officer. It was

also evaluated by the research adviser, editor, statistician, and panel members to ensure that the statements in

the questionnaire adequately measured the necessary data for the study. All corrections and suggestions

gathered from these reviewers were immediately incorporated into the final version of the questionnaire. To

determine the instrument’s reliability, the researchers executed a pilot test involving thirty (30) non-

respondents who shared similar characteristics with the actual respondents.

The results were evaluated using the internal consistency measure known as Cronbach's Alpha coefficient or

reliability of survey items, particularly those using a Likert scale. A coefficient closer to 1.0 indicates a higher

level of internal reliability. The results of the pilot testing showed the following Cronbach’s Alpha values: α =

0.80 for collection of funds, α = 0.87 for depositing, α = 0.936 for safeguarding and accounting, α = 0.964 for

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disbursement, α = 0.912 for issuance of certification, α = 0.904 for petty cash fund, α = 0.88 for accounting of all

barangay funds and property, α = 0.913 for reports, and α = 0.936 for itemized monthly collections and

disbursements. Based on these results, the test items for collection of funds, depositing, and accounting of all

barangay funds and property were rated as good, while the items for safeguarding and accounting,

disbursement, issuance of certification, petty cash fund, reports, and itemized monthly collections and

disbursements were considered excellent for administration to the respondents.

Data Gathering Procedure. Firstly, researchers submitted a request letter to the administration of Tangub

City Global College and to the respondents to seek permission to conduct the study. Once all letters were

approved, the researchers scheduled a date for data gathering. Before administering the research tool, the

researchers conducted a brief orientation to inform the respondents about the purpose of the study. After the

survey was completed, the researchers statistically analyzed and thoroughly interpreted the results with

integrity.

Data Analysis. In this research study, researchers used an adapted questionnaire from the study of Melanie

Baluyo- Mackay (2020) with a 4-point Likert Scale in collecting the data. The data gathered were quantitatively

analyzed and objectively interpreted. Consequently, the weighted mean and arithmetic mean were the

statistical tools used to arrive at an appropriate analysis and interpretation of the data. The weighted mean was

applied to interpret the responses of the respondents for each indicator presented in the tool, while the

arithmetic mean was utilized to determine the average score. In interpreting the computed mean, the

researchers used the following interpretation:

Rating Scale

Numerical Value

Hypothetical Range

Qualitative Description

Implication

3.26-4.00

Strongly Agree

Very Effective

2.51-3.25

Agree

Effective

1.76-2.50

Disagree

Ineffective

1.00-1.75

Strongly Disagree

Very Ineffective

Verbal Interpretation

4 – This signifies that the respondents strongly agree on the indicators, which also implies that the financial

management functions of the Barangay treasurers of

Tangub City are very effective.

3 – This signifies that the respondents agree on the indicators, which also implies that the financial

management functions of the Barangay treasurers of Tangub City are effective.

2 – This signifies that the respondents disagree on the indicators, which also implies that the financial

management functions of the Barangay treasurers of Tangub City are ineffective.

1 – This signifies that the respondents strongly disagree on the indicators, which also implies that the financial

management functions of the Barangay treasurers of Tangub City are very ineffective.

The researchers also utilized the Independent Sample t-test and Analysis of Variance (ANOVA) to investigate

the relationship between two continuous variables. The intensity and direction of this relationship were

expressed as a number between -1 and 1 (Turkey, 2022). When the barangay treasurers were classified by

gender, the Independent Sample t-test was used to see if there was a significant difference in their degree of

financial management expertise. Meanwhile, ANOVA was used to assess whether significant differences

existed in their financial management skills when grouped according to age, educational attainment, and length

of service. The interpretation of the test results followed the standard rule: if the significance value was less than

0.05, the alternative hypothesis (Ha) was accepted and the null hypothesis (Ho) was rejected; conversely, if the

significance value was greater than 0.05, the null hypothesis (Ho) was accepted and the alternative hypothesis

(Ha) was rejected.

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Ethical Considerations

The researchers carefully obtained the respondents' consent before beginning this study, securing written and

signed forms as evidence of their willingness to participate. Additionally, the respondents’ confidentiality was

upheld by ensuring that all the information provided remained private and that their identities were kept

anonymous. All collected data were utilized exclusively for educational objectives.

Trustworthiness of the Research

The researchers conducted this study with utmost reliability. A suitable research design was utilized, supported

by appropriate sampling techniques and validated data collection instruments. To guarantee the reliability of

the data interpretation, the researchers sought advice from experts and professionals about the data gathered

from the respondents. Additionally, the findings underwent peer review, during which experts critically

evaluated the research methodology, analysis, and conclusions. These procedures were undertaken to enhance

the validity and dependability of the study’s result.

Definition of Terms

For clarity and consistency, the following terms are defined theoretically and operationally as they are used

within the specific context of the study.

Accounting. This refers to the process of documenting and summarizing financial and business transactions,

followed by analysis, verification, and reporting of the outcomes (https://tinyurl.com/2nmxzher). In this study,

this pertains to the duty of a barangay treasurer in terms of recording and reporting of results.

Availability of Fund. This is described as the quantity of funds that are available for use, particularly funds

granted to a person or organization for a specific purpose. (https://tinyurl.com/bdeznr8v). In this study, this is

made by the proper accounting official of the agency that funds are duly allotted in proper allocation of budget.

Collection. This pertains to the act or process of collecting (https://tinyurl.com/2w7w99ju). In this study, this

involves collecting taxes certifications and others.

Deposit. This refers to placing an amount of money, especially for safekeeping or as a pledge

(https://tinyurl.com/5ebpfrby). In this study, this is a way to ensure the safety of the collection certifications

and others.

Disbursement. This is the act of paying out money especially from a fund (https://tinyurl.com/55e9fmdb). In

this study, it is the duty of barangay treasurer to lay out money from a fund or to release for the payment made.

Financial Management. This refers to organizing, directing, and planning, controlling the financial activities

such as procurement and utilization of funds of the enterprise(https://tinyurl.com/48s2wmhn). In this study,

this refers to the proper way of handling budget.

Funds. This is an accumulation of money reserved for an intended purpose(https://tinyurl.com/3nyaraz7). In

this study, this pertains to the amount of money or other assets whose principal or interest is put aside for a

certain or in a particular purpose.

Performance. This pertains to how well an activity or job is done(https://tinyurl.com/mr2s4tza). In this study,

this describes how the job is executed, or a progress does a person performs.

Petty Cash. This refers to A small amount of money is kept in an office to purchase

necessities(https://tinyurl.com/2ztx6pxm). In this study, this is made to be maintained to keep for incidental

expenditures.

Publication. This is the process of providing people with stories or information in an electronic or printed

format (https://tinyurl.com/ye2y62u2). In this study, this is made to communicate of what accomplishment was

made from the barangay.

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Property. This is defined as an object or objects that belong to someone(https://tinyurl.com/yc7sk54h). In this

study, this is a possession of government.

Reports. This a detailed account or statement (https://tinyurl.com/54xawte4). In this study, this is a piece of

information prepared by an official to ensure that it is available for people to know or transparency.

Safeguarding. This is a precautionary measure, stipulation, or device(https://tinyurl.com/3v6yabfu). In this

study, this is a piece of information prepared by an official to ensure that it is available for people to know or

transparency.

Treasurer. This refers to an officer involved with receiving, holding, and allocating funds, such as a government

official in charge of collecting, retaining, and allocating public monies (https://tinyurl.com/55e9fmdb). In this

study, this refers to a person in charge of working with the financial assets.

Presentation, Analysis, And Interpretation Of Data

This chapter presents the data, analysis, and the interpretation. Table show the analysis and interpretation of

data. A total of 43 respondents were surveyed. The respondents of this study are the Barangay Treasurers

within the Tangub City.

Table 1 Profile of the Barangay Treasurers as to Age

Age

22 - 51

65.13

52 – 75

41.86

Total

100

Table 1 shows that the most of respondents 65.13% fall within the age range of 22- 51 years old, representing

25 individuals. The significant portion of the participants are most likely to be in their early to mid- career

stages or the prime of their working and productive years. In contrast, 41.86% of the respondents are within the

52-75 years old age bracket. This is a substantial portion, that is notably lower than the younger group. The

age distribution highlights the importance of adaptable financial management strategies by the barangay

treasurer, who has a significant role in fostering community trust through age-sensitive and inclusive fiscal

practices.

Kalia (2019) observed that as employees age, their task performance tends to improve. Contextual

performance, on the other hand, increases up to the age group of 40– 50 and then remains relatively stable.

Moreover, older employees often demonstrate higher job performance compared to their younger

counterparts due to their accumulated experience and maturity.

Table 2 Profile of Barangay Treasurers as to Educational Background

College Level

30.23

College Graduate

69.77

Total

100

Table 2 presents the educational background of the Barangay Treasurers, revealing that 69.77% are college

graduates’ individuals in this role have earned a college degree. This level of education is especially important

given the responsibilities they handle, such as managing public funds, keeping accurate financial records, and

ensuring resources are fairly distributed within the barangay. Having a college education can make a real

difference in how effectively these tasks are carried out. It can lead to better compliance with government

auditing standards and more responsible, transparent financial management. On the other hand, about 30% of

the treasurers have started college but haven’t completed their degrees. While many of them likely bring

valuable experience and practical know-how to the role, the lack of a formal degree could point to an

opportunity for growth. Offering professional development or training programs could support this group in

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building their skills especially in areas like financial management and administration helping them feel more

confident and better equipped to meet the demands of the position.

According to Dagohoy (2021), individuals with more education and has a greater experience in fund

management typically outperform compared to those with less experience. This is linked to the treasurer’s

potential and capability—where greater capability often translates to stronger performance. Supporting this,

Gannaban (2023) found a positive correlation between educational attainment and administrative competency,

as well as the quality-of-service delivery in local government units (LGUs). Additionally, Wagner and Walstad

(2018) found that higher education levels are associated with improved financial behavior and better financial

outcomes, emphasizing the role of education in effective financial management.

Table 3 Profile of Barangay Treasurers as to Length of Service

Length of Service

1 – 3 years

23.25

4 – 9 years

25.58

10 years and above

51.17

Total

100

Table 3 reveals that Barangay Treasurers come with a wide range of experience levels, though many are still

relatively new to the role. Notably, about 25.58% have been serving for 4 to 9 years, while 23.25% have held

the position for just 1 to 3 years. This pattern suggests that there may be frequent changes in treasurers, either

due to high turnover or regular new appointments. This could make it harder to maintain consistency and carry

forward valuable knowledge in managing barangay finances. However, a lesser percentage 9.30% each have

been in service for 10–15 and 16–21 years, respectively, and thus represent a more experienced group.

Experience and understanding with the financial systems, procedures, and legal requirements of barangay

operations are directly proportional to length of service. Longer-serving treasurers are probably more

knowledgeable about fund allocation, budgeting, and financial policy compliance, which helps to provide more

stable and effective fiscal management.

This is supported by Kalia (2019), who stated that the longer an employee remains in an organization, the

stronger their sense of belongingness becomes, which positively influences their job performance.

Table 4 Level of Financial Management Skills of Barangay Treasurers in terms of Collection of Funds

Indicators

Mean

Interpretation

1. I can properly do the issuance of official receipts in all collections received.

3.88

Strongly Agree

2. I can properly handle the entry of official receipts issued in the report of

collections and deposits.

3.77

Strongly Agree

3. I know how to strictly observe sequential issuance.

3.60

Strongly Agree

4. I can properly handle the daily records of collections and deposits in cash

book.

3.77

Strongly Agree

5. I know how to prohibit payment of any expenditures of barangay out

from the collection.

3.72

Strongly Agree

6. I know how to properly handle of the funds of the barangay.

3.67

Strongly Agree

7. I

know

that

there

means

use collections in encashment of

checks or to pay barangay obligations/liabilities.

3.00

Agree

8. I can properly handle the issuance of official receipt to the City/Municipal

Treasurer in acknowledging the amount received as deputy.

3.81

Strongly Agree

9. I know how to input to Report of Collections and Remittances for summary

of daily collections.

3.91

Strongly Agree

10. I can properly handle the collection received as deputized collector in

city/municipality remitted intact daily or once the collection reached P 5,000.00

3.60

Strongly Agree

Grand Mean

3.67

Strongly Agree

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Table 4 shows the Level of Financial Management Skills of Barangay Treasurers in terms of Collection of

Funds. It can be noted that the highest mean indicates that the respondents strongly agreed on how to input

to report of collections and remittances for summary of daily collections with a weighted mean of 3.91.

However, it can also be noted that the lowest mean of 3.00 indicates that the respondents agreed that they know

that there is no means to use collections in encashment of checks or to pay barangay obligations/liabilities.

Generally, the grand mean of 3.67 signifies that the respondents strongly agreed on the indicators which also

implies that the financial management functions of the barangay treasurers of Tangub City are very effective.

As mentioned by Lusardi and Mitchell (2014), as cited in Fredrickson, 2024) observed that communities with

proactive and financially knowledgeable treasurers tend to demonstrate higher savings rates and improved

financial management practices. Furthermore, Touray (2021) emphasized the crucial role of records

management in organizational success, stating that accurate and timely recordkeeping is not only necessary but

foundational to effective decision-making and operational efficiency. Thus, strong fund collection skills, paired

with sound records management, significantly contribute to effective barangay financial governance.

Table 5 Level of Financial Management Skills of Barangay Treasurers in terms of Depositing

Indicators

Mean

Interpretation

1. I know how to remit collections to City Treasurer practicably during

heavy collection.

3.70

Strongly Agree

2. I know how to report all collection in the summary of collection and deposits.

3.86

Strongly Agree

3. I know that Barangay Collector’s collections turned over to the city treasurer’s

office and deposited daily or not later than following banking day in authorized

government depository bank.

3.57

Strongly Agree

4. I can ensure that the issued official receipts are free of any erasures and/or

alterations.

3.77

Strongly Agree

5. I know how to secure three copies of deposit slips for bank validation.

3.79

Strongly Agree

6. I know how to maintain depository accounts in the name of the barangay.

3.79

Strongly Agree

7. I can properly render the report of accountability for accountable forms to the

audit team on or before the 10

day of the following month.

3.67

Strongly Agree

8. I can properly handle the daily records of collections and deposits in cash book.

3.67

Strongly Agree

9. I know how to deposit collections and prepare three copies of deposit slips

for bank’s validation.

3.79

Strongly Agree

10. I know how to duplicate and triplicate copies of official receipt be exact

carbon copies of the original.

3.79

Strongly Agree

Grand Mean

3.74

Strongly Agree

Table 5 presents Level of Financial Management Skills of Barangay Treasurers in terms of Depositing. It can

be noted that the highest mean indicates that the respondents strongly agreed on how to report all collection in

the summary of collection and deposits with a weighted mean of 3.86. However, it can also be noted that the

lowest mean 3.57 indicates the respondents strongly agreed that they know that Barangay Collector’s

collections turned over to the city treasurer’s office and deposited daily or not later than following banking day

in authorized government depository bank. Generally, the grand mean of 3.74 signifies that the respondents

strongly agreed on the indicators which also implies that the financial management functions of the barangay

treasurers of Tangub City are very effective.

Oyetunji et al. (2021) highlighted that effective internal control practices significantly enhance budgetary

control, an essential component of financial management. Similarly, Kamau and Muigai (2020) emphasized the

importance of establishing clear protocols for handling cash—such as collection, disbursement, and investment

procedures—to optimize financial performance. These findings underscore the need for strengthened practices

in timely fund turnover to further improve the overall efficiency of financial operations at the barangay level.

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Table 6 Level of Financial Management Skills of Barangay Treasurers in terms of Safeguarding and

Accounting

Indicators

Mean

Interpretation

1. I know how to prepare and maintain the books of account.

3.67

Strongly Agree

2. I know how to keep the financial records in the office of the punong barangay as

prescribed by the Commission on Audit (COA).

3.77

Strongly Agree

3. I know how

to responsibly handle the collections of income and

receipts of Barangay.

3.79

Strongly Agree

4. I

know how to properly prepare the consolidated trial balances and

financial statements.

3.58

Strongly Agree

5. I know how to protect cash and unused accountable forms.

3.51

Strongly Agree

6. I know how to accurately maintain the barangay records.

3.56

Strongly Agree

7. I know how to ensure that the barangay funds spent properly.

3.56

Strongly Agree

8. I know how to record all money received.

3.70

Strongly Agree

9. I know how to arrange the appropriate funding.

3.67

Strongly Agree

10.

I know how to ensure that bank accounts are managed well.

3.51

Strongly Agree

Grand Mean

3.63

Strongly Agree

Table 6 demonstrates Level of Financial Management Skills of Barangay Treasurers in terms of Safeguarding

and Accounting. It can be noted that the highest mean indicates that the respondent strongly agreed on how to

responsibly handle the collections of income and receipts of Barangay with a total weighted mean of 3.79.

However, it can also be noted that the lowest mean 3.51 indicates that the respondents strongly agree that

know how to protect cash and unused accountable forms and they know how to ensure that bank accounts are

managed well. Overall, the grand mean of 3.63 signifies that the respondents strongly agree on the

indicators which also implies that the financial management functions of the barangay treasurers of Tangub

City are very effective.

Sukenti (2023) emphasized that the effective management of finances is a component of financial

management, emphasizing the proper resource distribution and the effort to obtain and utilize funds in a cost-

effective and efficient manner. Furthermore, Dharmawati et al. (2024) highlighted that treasurers must

maintain accountability at every stage of fund management—from planning and disbursement to reporting—

demonstrating the crucial role of accountability in effective financial governance.

Table 7 Level of Financial Management Skills of Barangay Treasurers in terms of Disbursement

Indicators

Mean

Interpretation

1. I know how to Prohibit the sign and countersigning of checks in

advance or in blank.

3.79

Strongly Agree

2. I know how to issue checks and have them countersigned by Punong barangay.

3.86

Strongly Agree

3. I ensure

all disbursements are supported with duly processed and approved

disbursement vouchers and payrolls.

3.79

Strongly Agree

4. I know how to properly review the check and its supporting documentation before

signing it.

3.79

Strongly Agree

5. I know how to report all disbursements by check in the summary of checks

issued.

3.67

Strongly Agree

6. I can properly handle the claims against the governments ensure that they

supported with complete documentation.

3.51

Strongly Agree

7. I ensure that checks are released to the suppliers only after the issuance of the

official receipts and acknowledgement of the payment in the disbursement vouchers.

3.58

Strongly Agree

8. I can properly handle the processing of the cash advances and ensure that they are

solely used for the payment of salaries, honoraria, and other allowances due to the

barangay officials and employees.

3.79

Strongly Agree

I can properly handle the disbursement made on duly certified and approved

3.63

Strongly Agree

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disbursement voucher, petty cash voucher and payroll.

10. I can review check disbursements and ensure that they are duly approved and

certified by the Punong Barangay.

3.79

Strongly Agree

Grand Mean

3.72

Strongly Agree

Table 7 shows Level of Financial Management Skills of Barangay Treasurers in terms of Disbursement. It can

be noted that the highest mean indicates that the respondents strongly agreed on how to issue checks and have

them countersigned by Punong barangay with a weighted mean of 3.86. However, it can also be noted that the

lowest mean 3.51 indicates strongly agreed can properly handle the claims against the governments ensure that

they supported with complete documentation. To sum it up, the grand mean of 3.72 signifies that the

respondents strongly agree on the indicators which also implies that the financial management functions of the

barangay treasurers of Tangub City are very effective.

Moreover, as stated by Marjani (2023), the treasurer holds the authority to disburse budgeted funds and must

ensure that these are used appropriately and within the agreed- upon limits. Furthermore, Lasmana et al. (2022)

emphasize that effective cash disbursement and payment policies support liquidity and solvency by mitigating

default risks and ensuring the availability of funds to meet financial obligations—thus strengthening the

organization’s financial position.

Table 8 Level of Financial Management Skills of Barangay Treasurers in terms of Issuance of Certification

Indicators

Mean

Interpretation

1. I know how to certify the availability of the budgetary allotment to which

expenditures may be properly charged.

3.52

Strongly Agree

2. I can properly handle the review of supporting documents before preparation of

vouchers to determine completeness of requirements.

3.72

Strongly Agree

I know how to issue and purchase of supplies and materials of the barangay and

ensure that it

covered

approved

Purchase Request and Purchase Order.

3.72

Strongly Agree

4. I know how to sufficiently cover the cost of the contracted activities.

3.35

Strongly Agree

5. I can properly handle the monitoring revenues and expenditures of the

barangay.

3.46

Strongly Agree

6. I

can

properly

handle

the

approving

of invoices and payments.

3.58

Strongly Agree

7. I know how to issue of certification to ensure fundraising.

3.57

Strongly Agree

8. I know how to issue of certification for the conduct of seminars.

3.43

Strongly Agree

9. I can properly handle the liquidation of cash advances is liquidated as soon as

the purpose of which has been served.

3.72

Strongly Agree

10. I know how to properly handle the issuance of Barangay Certificates.

3.67

Strongly Agree

Grand Mean

3.58

Strongly Agree

Table 8 illustrates Level of Financial Management Skills of Barangay Treasurers in terms of Issuance of

Certification. It can be noted that the highest mean indicates that the respondents strongly agreed on how to

properly handle the review of supporting documents before preparation of vouchers to determine completeness

of requirements, know how to issue and purchase of supplies and materials of the barangay and ensure that it

is covered by an approved Purchase Request and Purchase Order and can properly handle the liquidation of

cash advances is liquidated as soon as the purpose of which has been served with a weighted mean of 3.72.

However, it can also be noted that the lowest mean 3.35 indicates the respondents strongly agreed that they

know how to sufficiently cover the cost of the contracted activities. Generally, the grand mean of 3.58 signifies

that the respondents strongly agree on the indicators which also implies that the financial management functions

of the barangay treasurers of Tangub City are very effective.

As stated by Dharmawati et al. (2024), the success of regional financial management heavily relies on the

treasurer's performance, particularly in preparing accurate and transparent financial reports. Furthermore, Al

Hazmi et al. (2024) emphasize that treasurers are responsible for ensuring that all fund usage aligns with its

intended purpose and that such usage can be fully accounted for through clear and reliable reporting.

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Table 9 Level of Financial Management Skills of Barangay Treasurers in terms of Petty Cash Fund

Indicators

Mean

Interpretation

1. I can properly manage having no cash on hand except for the petty cash funds

and collections received after each daily deposit.

3.39

Strongly Agree

2. I know how to properly audit petty cash vouchers and the supporting documents

to ensure that the fund is properly replenished.

3.24

Agree

3. I know how to periodically counts of petty cash funds.

3.39

Strongly Agree

4. I know how to properly handle the receipt of funds and how to properly

acknowledge the same by signing the disbursement voucher and cashing the check.

3.38

Strongly Agree

5. I know how to liquidate for summary report.

3.45

Strongly Agree

6. I know how to replenish a disbursement as it reaches 75% of the petty cash.

3.25

Agree

7. I know how to maintain petty cash record intended only for petty cash.

3.35

Strongly Agree

8. I know how to maintain petty cash under the system.

3.25

Agree

9. I know how to keep petty cash separately from the regular collections.

3.54

Strongly Agree

10. I know how to prepare two copies of the summary of the petty cash

disbursements for the replenishment of the petty cash fund.

3.32

Strongly Agree

Grand Mean

3.36

Strongly Agree

Table 9 demonstrates Level of Financial Management Skills of Barangay Treasurers in terms of Petty Cash

Fund. It can be noted that the highest mean indicates that the respondents

strongly agreed on how to keep

petty cash separately from the regular collections with a weighted mean of 3. 54. However, it can also be

noted that the lowest mean 3.24 indicates the respondents agreed that they know how to properly audit petty

cash vouchers and the supporting documents to ensure that the fund is properly replenished. Overall, the grand

mean of 3.36 signifies that the respondents strongly agree on the indicators which also implies that the

financial management functions of the barangay treasurers of Tangub City are very effective.

As indicated by Yasah et al. (2024), a treasurer’s understanding of financial processes and organizational needs

positions them as key figures in maintaining financial integrity. Furthermore, Nurcahyani et al. (2022)

explained that petty cash refers to a small amount of money kept on hand by organizations to cover minor day-

to-day expenses, underscoring its practical significance in daily operations.

Table 10 Level of Financial Management Skills of Barangay Treasurers in Terms of Accounting of all Barangay

Funds and Property

Indicators

Mean

Interpretation

1. I know how to annually review Barangay finances with other barangay

officials.

3.56

Strongly Agree

2. I

know

how

recognize

the

properties owned by the barangay.

3.56

Strongly Agree

3. I can properly handle the financial records of the barangay.

3.58

Strongly Agree

4. I can properly manage, as property officer of the barangay, the receipt,

custody, and issuance of the physical inventory.

3.49

Strongly Agree

5. I can properly handle all unrecorded supplies during the physical count and

recommend to Appraisal Committee to determined that its valuation and ownership.

3.33

Strongly Agree

6. I can properly maintain the complete records of the receipts, issuances and

transfers of accountable forms.

3.49

Strongly Agree

7. I am aware that all cash advances must be liquidated at year-end.

3.37

Strongly Agree

8. I can properly handle the financial transactions recorded using Chart of Accounts

prescribed by the Commission on Audit.

3.42

Strongly Agree

9. I know how to keep the barangay accounts in double-entry bookkeeping system.

3.23

Agree

10. I know how to account for funds granted for specific purposes and ensure that

they are properly

recognized

the

Special

Trust Fund.

3.51

Strongly Agree

Grand Mean

3.45

Strongly Agree

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Table 10 illustrates the Level of Financial Management Skills of Barangay Treasurers in terms of Accounting

for all Barangay Funds and Property. It can be noted that the highest mean indicates that the respondents

strongly agreed on how to properly handle the financial records of the barangay with a weighted mean of 3.58.

However, it can also be noted that the lowest mean 3.23 indicates that the respondents agreed that they know

how to keep the barangay accounts in double-entry bookkeeping system. Generally, the grand mean of 3.45

signifies that the respondents strongly agree on the indicators which also implies that the financial management

functions of the barangay treasurers of Tangub City are very effective.

Ramadhan (2024) stated that the treasurer is also responsible for the disposal of unused or damaged assets

while ensuring that asset management adheres to principles of efficiency and transparency. Additionally,

Afriyeni et al. (2024) emphasized that the treasurer is tasked with preparing financial reports that reflect the

local government's financial position, including budget realization reports, balance sheets, and cash flow

statements.

Table 11 Level of Financial Management Skills of Barangay Treasurers in terms of Reports

Indicators

Mean

Interpretation

1. I can properly provide clear liquidation of barangay finances.

3.70

Strongly Agree

2. I can properly conduct an annual review of barangay finances with other

barangay officials.

3.49

Strongly Agree

3. I know how to basic input into the next budget preparation.

3.63

Strongly Agree

4. I know how to provide information on the status of project implementation and

basis for the necessary corrective action.

3.44

Strongly Agree

5. I know how to systematically file all copies of documents about to the

financial transactions that are entrusted to me.

3.53

Strongly Agree

6. I can properly maintain the complete records of the receipts, issuances,

and transfers of the accountable forms.

3.46

Strongly Agree

7. I know how to compile the financial report.

3.58

Strongly Agree

8. I know how to properly detail the income and expenditures of the barangays.

3.63

Strongly Agree

9. I know how to present the budget report.

3.74

Strongly Agree

10. I know how to properly handle the approval of the invoices and payments.

3.70

Strongly Agree

GRAND MEAN

3.59

Strongly Agree

Table 11 shows the Level of Financial Management Skills of Barangay Treasurers in terms of Reports. It can

be noted that the highest mean indicates that the respondents strongly agreed on how to present the budget

report with a weighted mean of 3.74. However, it can also be noted that the lowest mean 3.44 indicates that the

respondents strongly agreed that they know how to provide information on the status of project

implementation and basis for the necessary corrective action. To sum it up, the grand mean of 3.59 signifies

that the respondents strongly agree on the indicators which also implies that the financial management

functions of the barangay treasurers of Tangub City are very effective.

As mentioned by Umasangaji et al. (2023), one of the primary responsibilities of a local government treasurer

is to manage the budget, record financial transactions, and prepare and submit comprehensive financial reports.

Furthermore, Mitan and Dilliana (2024) emphasized that the records prepared by the treasurer must be both

accurate and transparent, documenting every transaction involving receipts and expenditures to ensure

accountability and clarity in financial operations.

Table 12 Level of Financial Management Skills of Barangay Treasurers in terms of Itemized Monthly Collections

and Disbursements

Indicators

Mean

Interpretation

I can properly itemize the monthly collection of Certification.

3.74

Strongly Agree

2. I can properly itemize the monthly Solicitation.

3.05

Agree

3. I can properly itemize the monthly Training and Seminar.

3.30

Strongly Agree

4. I can properly itemize the monthly Collection of Small Business permit.

3.22

Agree

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5. I can properly itemize the monthly Cedula/ Community Tax.

3.52

Strongly Agree

6. I can properly itemize the monthly Internet Bills.

3.45

Strongly Agree

7. I can properly itemize the monthly Electric Bills.

3.37

Strongly Agree

8. I can properly itemize the monthly Water Bills.

3.37

Strongly Agree

9. I can properly itemize the monthly Office Supplies.

3.19

Agree

10. I can properly itemize the monthly Payment of Wages.

3.28

Strongly Agree

Grand Mean

3.35

Strongly Agree

Table 12 shows the Level of Financial Management Skills of Barangay Treasurers in terms of Itemized

Monthly Collections and Disbursements. It can be noted that the highest mean indicates that the respondents

strongly agreed on how to properly itemize the monthly collection of Certification with a total mean of 3.74.

However, it can also be noted that the lowest mean 3.05 indicates the respondents agreed that they can

properly itemize the monthly Solicitation. Generally, the grand mean of 3.35 signifies that the respondents

strongly agree on the indicators which also implies that the financial management functions of the barangay

treasurers of Tangub City are very effective.

As noted by Almeida (2021), plays a critical role in maintaining adequate liquidity levels, thereby minimizing

the risk of financial distress. Similarly, Mukoya and Sasaka (2021) highlight the significance of financial

management in analyzing liquidity and solvency, stressing that accurate forecasting of cash flows and

proactive planning for financial obligations are essential to sustaining stable and long-term financial health.

Table 13 Summary of the Level of Financial Management Skills of Barangay Treasurers in Tangub City

Financial Management Skills

Grand Mean

Interpretation

Collections of Funds

3.67

Strongly Agree

Depositing

3.74

Strongly Agree

Safeguarding and Accounting

3.63

Strongly Agree

Disbursement

3.72

Strongly Agree

Issuance of Certification

3.58

Strongly Agree

Petty Cash Fund

3.36

Strongly Agree

Accounting of all barangay funds and property

3.45

Strongly Agree

Reports

3.59

Strongly Agree

Itemized monthly collections and disbursements

3.35

Strongly Agree

Overall Mean

3.56

Strongly Agree

Table 13 shows the Summary of the Level of Financial Management skills of Barangay Treasurers in Tangub

City. It can be noted that the highest mean indicates that the respondents strongly agreed on the skills they

have in terms of “Depositing” with a total mean of 3.74. However, it can also be noted that the lowest mean

3.35 indicates the respondents strongly agreed in the category of “Itemized monthly collections and

disbursements”. Generally, it implies 3.56 as an overall mean of the Level of Financial Management Skills of

Barangay Treasurers which implies that the financial management functions of the barangay treasurers of

Tangub City are very effective.

Table 14 Significant difference between the demographic profile of the respondents in terms of Age and their

Level of Financial Management Skills of Barangay Treasurers

Variables

p- value

Decision

Collection of funds

0.151

Not significant

Depositing

0.752

Not significant

Safeguarding and accounting

0.503

Not significant

Disbursement

0.917

Not significant

Issuance of certification

0.366

Not significant

Petty cash fund

0.126

Not significant

Accounting of all barangay funds and property

0.101

Not significant

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Reports

0.825

Not significant

Itemized monthly

0.054

Not significant

Table 14 demonstrates Significant difference between the demographic profile of the respondents in terms of

Age and their Level of Financial Management Skills of Barangay Treasurers. Despite of the considerable age

variation among the treasurers ranging from young adults at 22 to senior individuals at 75 the analysis clearly

shows that age is not a significant factor affecting their proficiency in managing barangay finances. These

finding challenges common assumptions that either younger or older individuals might inherently possess

superior financial management skills. The result emphasizes how crucial it is to give all age groups equal

opportunities to improve their skills. Regardless of the age of the treasurer, capacity-building programs

including financial literacy workshops, accounting software training, and updates on government financial

rules should be inclusive and focused on maintaining high performance standards.

Supporting this, Olim (2024) emphasized that no significant differences in financial literacy were found based

on age or gender, indicating that such demographic factors do not substantially affect financial literacy among

respondents.

Table 15 Significant difference between the demographic profile of the respondents in terms of Educational

Background and their Level of Financial Management Skills of Barangay Treasurers

Variables

p- value

Decision

Collection of funds

0.809

Not significant

Depositing

0.426

Not significant

Safeguarding and accounting

0.313

Not significant

Disbursement

0.431

Not significant

Issuance of certification

0.208

Not significant

Petty cash fund

0.599

Not significant

Accounting of all barangay funds and property

0.113

Not significant

Reports

0.188

Not significant

Itemized monthly

0.509

Not significant

Table 15 shows Significant difference between the demographic profile of the respondents in terms of

Educational Background and their Level of Financial Management Skills of Barangay Treasurers. The data

reveals that, in contrast to expectations, there is no discernible difference in the money management skills of

college-level students and those who have already earned their degrees. This implies that although educational

achievement is sometimes regarded as a crucial component of professional competency, it could not be the only

factor influencing barangay treasurers' ability to work well. The nature of the treasurer's position itself may be

one reason for this. Instead of relying just on formal education, the duties usually call for practical knowledge,

hands-on experience, and familiarity with local financial procedures and rules. These might be obtained through

mentorship, on-the-job training, or community involvement. Through regular practice, exposure to local

government operations, assistance from other officials, and training programs designed especially for their

roles, barangay treasurers can hone their financial management abilities.

However, Hezlett and Ones (2004) and Daniel (2009), as cited in a 2018 study, noted that education generally

enhances job performance. They argued that the more education an employee receives, the greater the impact

on their skills and productivity, which typically results in improved job outcomes

Table 16 Significant difference between the demographic profile of the respondents in terms of Length of

Service and their Level of Financial Management Skills of Barangay Treasurers

Variables

p- value

Decision

Collection of funds

0.828

Not significant

Depositing

0.346

Not significant

Safeguarding and accounting

0.163

Not significant

Disbursement

0.409

Not significant

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Issuance of certification

0.050

Not significant

Petty cash fund

0.381

Not significant

Accounting of all barangay funds and property

0.120

Not significant

Reports

0.718

Not significant

Itemized monthly

0.93

Not significant

Table 16 Significant difference between the demographic profile of the respondents in terms of Length of

Service and their Level of Financial Management Skills of Barangay Treasurers. The research indicates that

tenure does not significantly affect the treasurers' capacity to efficiently manage financial duties, which runs

counter to the widely held belief that longer service equals more skill. This suggests that improving financial

management abilities requires more than just experience. This research emphasizes how crucial it is to put in

place consistent, focused training programs and oversight systems to guarantee that all barangay treasurers,

regardless of tenure, uphold the highest standards of financial management.

Research by Schmidt, Hunter, and Outerbridge (1986) and Shaffril and Uli (2010), as cited in Janardhanan

(2018), demonstrated that employee performance tends to improve with experience. Similarly, Ng and

Sorensen (2008) emphasized that employees with longer tenure generally possess greater familiarity with their

job roles and often achieve higher career development, which can contribute to improved job performance.

Thus, while prior literature supports a positive link between tenure and job performance, this study reveals that

in the context of barangay treasurers, other factors beyond experience might play a more crucial role in

financial management performance.

SUMMARY OF FINDINGS, CONCLUSION, AND RECOMMENDATIONS

This chapter presents the summary of findings, the conclusions, and the recommendations of the study.

Summary of Findings

This study titled “Assessing the Financial Management Skills of Barangay Treasurers in Tangub City” was

conducted to assess the financial management skills of barangay treasurers in Tangub City, Misamis

Occidental, using a descriptive-comparative design. Out of fifty-five (55) barangay treasurers in the city, forty-

three (43) were selected through purposive sampling to serve as respondents. An adopted research

questionnaire was used to connect data and was analyzed using weighted and arithmetic mean.

The demographic analysis revealed that most of respondents 65.13% fall within the age range of 22-51 years

old. In terms of educational attainment, 69.77% were college graduates while 30.23% had attained college-

level education. Regarding length of service, the majority had served between 1 to 9 years. The findings showed

that barangay treasurers demonstrated a high level of financial management skills in areas such as collection

and depositing of funds, safeguarding and accounting, disbursement processes, issuance of certifications, petty

cash handling, accounting of barangay funds and properties, financial reporting, and itemized monthly

collections and disbursements. These results show that the treasurers are well-equipped in fulfilling their

financial duties and responsibilities. Furthermore, the analysis revealed that there were no existed significant

differences in their financial management skill levels when grouped according to age, educational background,

and length of service. This indicates that the effectiveness of barangay treasurers in Tangub City is consistent

regardless of demographic differences.

Nevertheless, even with these positive results, the study also pointed out areas that needed more attention.

Despite having good overall competencies, several subtle areas of financial management such as treasurers

might not have received the necessary training or orientation because of a new elected barangay captain with

new set of officials and selected officials. This possible flaw has affected their productivity and work, and it

might have even resulted in financial mismanagement. The difficulties they encountered while serving not only

made it difficult for them to complete their duties correctly, but they also had an effect on the development and

advancement of their individual barangays. The treasurers' ability to completely adjust to changing financial

systems and compliance needs may be hampered by these possible gaps.

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Conclusion

Based on the findings, the barangay treasurers are capable of handling petty cash handling, accounting for

barangay funds and properties, financial reporting, itemized monthly collections and disbursements,

safeguarding and accounting, disbursement procedures, issuing certifications, and managing the collection and

deposit of funds. They are also well-equipped to carry out their duties. Age, educational background, and

duration of service do not significantly affect financial management skills, according to the investigation.

These findings suggest that financial management competence among treasurers is relatively consistent across

different demographic groups. Despite having remarkable results, several areas of financial management such

these treasurers might not have received the necessary training due to a new elected barangay captain with new

set of officials and selected officials. In conclusion, there are no significant difference in their financial

management skills level this indicates that the effectiveness of barangay treasurers in Tangub City is consistent

regardless of demographic differences.

Recommendations

The following suggestions are put forth to improve the ability of barangay treasurers to manage their finances

and to address issues that have been highlighted for improvement in light of the study's results and

conclusions.

1. For the Local Government Unit (LGU) of Tangub City. The city may conduct seminars, trainings or

workshops to enhance the barangay treasurers’ knowledge, especially for newly appointed treasurers who

may be unfamiliar with their tasks. Regular assessments may also be carried out to identify specific areas

where further support is needed, allowing the LGU to tailor educational interventions accordingly.

Additionally, establishing a mentorship program would be highly beneficial, enabling experienced

personnel to guide and assist newer treasurers in understanding and performing their responsibilities more

efficiently. These initiatives will not only improve financial management at the barangay level but also

ensure more effective service delivery to the constituents of Tangub City.

2. For the Barangay Treasurers. Barangay treasurers may actively engage in seminars and training

sessions. In addition, collaboration with other sectors, particularly academic institutions, may be

encouraged to enhance knowledge- sharing and capacity building. Researchers also suggest the integration

of online platforms or modules to provide accessible and continuous learning, ensuring treasurers remain

informed about updates and best practices relevant to their roles.

3. For the Barangay Officials. They may implement a structured system for the regular monitoring and

evaluation of barangay treasurers. This system may involve reviewing financial documents, conducting

unannounced inspections, and carrying out routine performance assessments. Constructive feedback may be

provided to help treasurers enhance their skills and address areas that need improvement, ultimately

contributing to better financial governance at the barangay level.

4. For the future researchers. Further research may explore public perceptions of the duties and

responsibilities of local public officials, which could offer valuable insights into governance effectiveness.

Additionally, investigating community satisfaction with the performance of barangay officials could lead to

a deeper understanding of public trust and inform future policy improvements.

ACKNOWLEDGEMENT

We would like to express our profound gratitude to our research adviser, Mr. Eldie J. Bulajao, whose

unwavering support, professional guidance, and constructive insights have been crucial throughout this work.

His commitment to mentoring has profoundly influenced the quality and direction of this thesis.

We are particularly indebted to Dr. Ilyn R. Daguman, Vice President for Academic Affairs and Dr. Edna E.

Dela Sierra, the Dean of the Institute of Arts and Sciences, for granting us the opportunity to pursue this study

and for their trust in our capabilities.

We are deeply grateful to our research instructor, Mrs. Julie Mae L. Cabalan, for her valuable advice and

guidance in fostering critical thinking, which significantly contributed to the development of this study.

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Special thanks go to Prof. Darfe Mae D. Dando for her constant encouragement and support during our academic

journey. Her mentorship greatly influenced the overall quality of this research.

We also extend our sincere appreciation to our editor, Ms. Glydel R. Abella, and our statistician, Ms. Kimberly

P. Jangad, for their expertise in refining our manuscript and conducting accurate data analysis and

interpretation.

Our heartfelt thanks are extended to Prof. Clint Joy M. Quije and to our outstanding panelists, Prof. Preachy Mae

S. Esin and Prof. Jay Mar G. Requina, for their insightful feedback and valuable suggestions, which

significantly enriched the content of this thesis.

To our classmates and friends—you are the vibrant threads woven into the fabric of our academic

accomplishments. Your humor, encouragement, and companionship through challenges have added meaning

and joy to this journey.

Lastly, we express our deepest gratitude to God for His grace and unfailing presence. His divine guidance has

carried us through late nights, moments of uncertainty, and times of great stress. This thesis would not have

been possible without Him.

Dedication

We gratefully recognize and praise Almighty God for His divine guidance throughout this academic journey.

To our source of strength—our families, the Cotingjo and Pegalan families—we are deeply thankful for their

unwavering support and encouragement along our academic path. This work is both an achievement and a

testament to the power of resilience shaped by the influence of these remarkable individuals.

Our heartfelt gratitude goes to Mr. Eldie J. Bulajao, our esteemed advisor, whose guidance and expertise

greatly shaped the course of our research. We sincerely appreciate his generous sharing of wisdom and the

critical support he provided throughout the study.

We are also grateful to Prof. Julie Mae Cabalan, our research instructor, for her dedication to our intellectual

growth. Her guidance has been a significant motivator in the successful development of this thesis.

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APPENDICES

Appendix A

Letter of Permission

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Appendix B

Letter to the Barangays

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Appendix C

Statistician’s Certificate

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Appendix D

Editor’s Certificate

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Appendix E

Validation Letter and Sheet for Research Instrument

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Appendix F

Questionnaire

Tangub City Global College Maloro, Tangub City

Assessing The Financial Management Skills Among Barangay Treasurers Of Tangub City

Instructions: This questionnaire was adapted from the study of Melanie Baluyo-Mackay (2020) entitled

“BARANGAY TREASURERS’ COMPETENCIES, CASH CONTROL, SUPPLY AND PROPERTY

MANAGEMENT PRACTICES AT THE LOCAL GOVERNMENT OF OLONGAPO CITY”

Please read the items carefully before answering. Check the column that corresponds to your rating using the

scale below.

Barangay name: Gender: Age:

Education: Length of Service:

Scaling: 4 – Strongly Agree 3 – Agree 2 – Disagree 1 – Strongly Disagree

Indicators

Collection of Funds

can

properly do

the

issuance

official

all collections received.

2. I can properly handle the entry of official receipts issued in the report of collections and

deposits.

3. I know how to strictly observe sequential issuance.

4.I can properly handle the daily records of collections and deposits in cash book.

5. I know how to prohibit payment of any expenditures of barangay out from the collection.

6. I know how to properly handle of the funds of the barangay.

7. I know that there is no means to use collections in encashment of checks or to

pay barangay obligations/liabilities.

8. I can properly handle the issuance of official receipt to the City/Municipal Treasurer in

acknowledging the amount received as deputy.

9. I know how to input to Report of Collections and Remittances for summary of

daily collections.

10. I can properly handle the collection received as deputized collector in city/municipality

remitted intact daily or once the collection reached P 5,000.00

Depositing

1. I know how to remit collections to City Treasurer practicably during heavy

collection.

2. I know how to report all collection in the summary of collection and deposits.

3. I know that Barangay Collector’s collections turned over to the city treasurer’s office

and deposited daily or not later than following banking day in authorized government

depository bank.

4. I can ensure that the issued official receipts are free of any erasures and/or alterations.

5. I know how to secure three copies of deposit slips for bank validation.

6. I know how to maintain depository accounts in the name of the barangay.

7. I can properly render the report of accountability for accountable forms to the audit

team on or before the 10

day of the following month.

8.I can properly handle the daily records of collections and deposits in cash book.

9. I know how to deposit collections and prepare three copies of deposit slips for bank’s

validation.

10. I know how to duplicate and triplicate copies of official receipt be exact carbon

copies of the original.

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Safeguarding and Accounting

1. I know how to prepare and maintain the books of account.

2. I know how to keep the financial records in the office ofthe punong barangay

as prescribed by the Commission on Audit (COA).

3. I know how to responsibly handle the collections of income and receipts of Barangay.

4. I know how to properly prepare the consolidated trial balances and financial

statements.

5. I know how to protect cash and unused accountable forms.

6. I know how to accurately maintain the barangay records.

7. I know how to ensure that the barangay funds spent properly.

8. I know how to record all money received.

9. I know how to arrange the appropriate funding.

10. I know how to ensure that bank accounts are managed well.

Disbursement

1. I know how to Prohibit the sign and countersigning of checks in advance or in blank.

2. I know how to issue checks and have them countersigned by Punong

barangay.

3. I ensure all disbursements are supported with duly processed and approved

disbursement vouchers and payrolls.

4. I know how to properly review the check and its supporting documentation

before signing it.

5. I know how to report all disbursements by check in the summary of checks issued.

can

properly

handle

the

claims

against

the governments ensure that they

supported with complete documentation.

7.I ensure that checks are released to the suppliers only after the issuance of the official

receipts and acknowledgment of the payment in the disbursement vouchers.

8. I can properly handle the processing of the cash advances and ensure that they are solely

used for the payment of salaries, honoraria, and other allowances due to the barangay

officials and employees.

9. I can properly handle the disbursement made on duly certified and approved

disbursement voucher, petty cash voucher and payroll.

10. I can review check disbursements and ensure that they are

duly

approved

and

certified

the Punong Barangay.

Issuance of Certification

1. I know how to certify the availability of the budgetary allotment

which

expenditures

may

properly charged.

2. I can properly handle the review of supporting documents before preparation of

vouchers to determine completeness of requirements.

3. I know how to issue and purchase of supplies and materials of the barangay and

ensure that it is covered by an approved Purchase Request and Purchase Order.

4. I know how to Sufficiently cover the cost of the contracted activities.

5. I can properly handle the monitoring revenues and expenditures of the barangay.

6. I can properly handle the approving of invoices and payments.

know

how

issue

certification

ensure fundraising.

8. I know how to issue of certification for the conduct of seminars.

9. I can properly handle the liquidation of cash advances is liquidated as soon as the

purpose of which has been served.

10. I know how to

properly handle

the

issuance

of Barangay Certificates.

Petty Cash Fund

1. I can properly manage having no cash on hand except for the petty cash funds and

collections received after each daily deposit.

2. I know how to properly audit petty cash vouchers and the supporting documents to

ensure that the fund is properly replenished.

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3. I know how to periodically counts of petty cash funds.

4. I know how to properly handle the receipt of funds and how to properly acknowledge the

same by signing the disbursement voucher and cashing the check.

5. I know how to liquidate for summary report.

6. I know how to replenish a disbursement as it reaches 75% of the petty cash.

7. I know how to maintain petty cash record intended only for petty cash.

8. I know how to maintain petty cash under imprest system.

9. I know how to keep petty cash separately from the regular collections.

10. I know how to prepare two copies of the summary of the petty cash disbursements for

the replenishment of the petty cash fund.

Accounting of all barangay funds and property

1. I know how to annually review Barangay finances with other barangay officials.

I know how to recognize the properties owned by the barangay.

3. I can properly handle the financial records of the barangay.

4.I can properly manage, as property officer of the barangay, the receipt, custody,

and issuance of the physical inventory.

5. I can properly handle all unrecorded supplies during the physical count and recommend to

Appraisal Committee to determined that its valuation and ownership.

6. I can properly maintain the complete records of the receipts, issuances and transfers

of accountable forms.

7. I am aware that all cash advances must be liquidated at year-end.

8. I can properly handle the financial transactions recorded using Chart of

Accounts prescribed by the Commission on Audit.

I know how to keep the barangay accounts in double- entry bookkeeping system.

10. I know how to account for funds granted for specific purposes and ensure that they are

properly recognized in the Special Trust Fund.

Reports

1. I can properly provide clear liquidation of barangay finances.

2. I can properly conduct an annual review of barangay finances with other barangay

officials.

I know

how

basic input

into the

budget preparation.

4. I know how to provide information on the status of project implementation and basis

for the necessary corrective action.

know

how

systematically

file

all

copies

of documents about to the financial

transactions that are entrusted to me.

6. I can properly maintain the complete records of the receipts, issuances, and transfers of

the accountable forms.

7. I know how to compile the financial report.

know

how

properly

detail

the

income

and expenditures of the barangays.

9. I know how to present the budget report.

10. I know how to properly handle the approval of the invoices and payments.

Itemized monthly collections and disbursements

can

properly

itemize

the

monthly

collection

of Certification.

2. I can properly itemize the monthly Solicitation.

3. I

can

properly

itemize

the

monthly Training

and eminar.

4. I can properly itemize the monthly Collection of Small Business permit.

5. I can properly itemize the monthly Cedula/ Community Tax.

6. I can properly itemize the monthly Internet Bills.

7. I can properly itemize the monthly Electric Bills.

8. I can properly itemize the monthly Water Bills.

9. I can properly itemize the monthly Office Supplies.

10. I can properly itemize the monthly Payment of Wages.

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue X October 2025

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Appendix G

Pilot Testing Letters

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue X October 2025

Page 4678

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INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

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Appendix H

Certificate of Similarity Checking

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue X October 2025

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Appendix I

Certification

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue X October 2025

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CURRICULUM VITAE

PERSONAL INFORMATION

Name : Loren Cotingjo Nationality : Filipino

Date of birth : May 12,2003 Address : Sinara Bajo, Jimenez, Misamis Occidental

Sex : Female

Civil Status : Single

Religion : Roman Catholic Fathers name : Ronie A. Cotingjo Mothers name :

Lorena E. Cotingjo

EDUCATIONAL BACKGROUND

Tertiary : Bachelor of Arts in Political Science Tangub City Global College

J. Luna St., Maloro, Tangub City 2021-2025

Secondary : Humanities and Social Sciences Jimenez Bethel Institute 2019-2021

Elementary : Jimenez Central School

Nacional, Jimenez, Misamis Occidental 2009-2015

PERSONAL INFORMATION

Name : Settie Zarah V. Pegalan Nationality : Filipino

Date of birth : September 1, 2002

Address : Sampaguita, St. Purok 7, Poblacion,

Kapatagan, Lanao del Norte

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue X October 2025

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Sex : Female

Civil Status : Single

Religion : Roman Catholic Fathers name : Socorro O. Pegalan II Mothers name

: Flory V. Pegalan

EDUCATIONAL BACKGROUND

Tertiary : Bachelor of Arts in Political Science

Tangub City Global College Brgy. Maloro, Tangub City 2021-2025

Secondary : General Academic Strand

North Central Mindanao College Maranding, Lala, Lanao Del Norte 2019-2021

Elementary : Kapatagan East Central School

Poblacion, Kapatagan, Lanao del Norte 2009-2015

PERSONAL INFORMATION

Name :Eldie J. Bulajao

Nationality : Filipino

Date of birth : October 2, 1981

Address : P-7 Gango, Ozamis City

Sex : Male

Civil Status : Married

Religion : Roman Catholic

Fathers name : Efren Testa Bulajao

Mothers name : Daylinda Jumawan Bulajao

EDUCATIONAL BACKGROUND

Post-Graduate : Juris Doctor

Misamis University, Ozamiz City

INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)

ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue X October 2025

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Master’s Degree : Master’s in Political science San Carlos University

: Master in Public Administration

Misamis University, Ozamiz City

Tertiary : Misamis University

Secondary : Xavier High, Rizal, Zamboanga Del Norte

Elementary : Mapang ES II, Rizal, Zamboanga Del Norte

INSTITUTE OF ARTS AND SCIENCES CERTIFICATE OF PANEL APPROVAL

This research attached here to, "ASSESSING THE FINANCIAL MANAGEMENT SKILLS AMONG

BARANGAY TREASURERS OF TANGUB CITY’’ prepared and submitted by Loren E. Cotingjo and

Settie Zarah V. Pegalan in partial fulfillment of the requirements for the degree of BACHELOR OF ARTS

IN POLITICAL SCIENCE is hereby recommended for approval.

Approved by the Committee on Oral Examination.

CLINT JOY M. QUIJE, MA

Chairperson

Date

PREACHY MAE S. ESIN, JD, MPA, JAY MAR G. REQUINA, MPA, LPT, DM

Member Member

Date Date

ELDIE J. BULAJAO JD, MPolSci, MaEd

Adviser

Date

This research is approved in partial fulfillment of the requirements for the degree

BACHELOR OF ARTS IN POLITICAL SCIENCE.

EDNA E. DELA SIERRA, PhD

Dean, Institute of Arts and Sciences

Date

ILYN R. DAGUMAN, DBA

VP for Academic Affairs

Date