Capabilities and Difficulties of Barangay Officials on Local Budgeting Process

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