International Journal of Research and Innovation in Social Science (IJRISS) | Volume V, Issue V, May 2021 | ISSN 2454–6186

Capabilities and Difficulties of Barangay Officials on Local Budgeting Process

Ronel Geraldizo Dagohoy
Program Chairperson, Bachelor of Public Administration, Institute of Leadership, Entrepreneurship and Good Governance, Davao del Norte State College

Abstract: This study assessed the extent of capabilities and explored the encountered difficulties of barangay officials on the local budgeting process in the Municipality of Santo Tomas, Davao del Norte, Philippines. This study used the descriptive method of research with 126 respondents. The research instrument is anchored in the Department of Budget and Management Manual, wherein its reliability was tested through pilot testing. The study revealed that barangay officials can properly perform local budgeting duties and functions along with preparation, authorization, execution, and accountability processes. It also revealed a significant difference in the extent of the capability on local budgeting process of the non-degree holder and degree holder barangay officials. Furthermore, several problems encountered by barangay officials on the local budgeting process were also revealed. This study would serve as a basis for the higher authorities in fiscal administration, particularly those who are responsible for barangay governments in improving the process in budgeting.

Keywords: Barangay, Local Budgeting Process, Fiscal Administration, Descriptive Analysis, Philippines

I.INTRODUCTION
1.1.Background of the Study
Budgeting is an essential tool for planning and control. It involves the steps of setting short or long-term objectives and programs specifying how resources, primarily money, will be allocated or spent during a particular period. The budget is made to ensure that there is at least a balance between income earned and the expenses incurred. It is a comprehensive and coordinated plan, expressed in financial terms, for the operations and resources of an agency or institution for some specified period in the future. In other words, it is a numerical plan of action that must be prepared in advance of commencing operations, stating what and how things are to be done.