Budget allocation and expenditure pattern of different barangays in Municipality of Mendez-Nuñez, Cavite / by Mary Jane V. Bernal, Bea Allysa A. Braga, Rizza Mae M. Duran and Edicel Joy P. Mancilla.

Thesis (Bachelor of Science in Business Management major in Financial Management) Cavite State University.

Includes bibliographical references.

College of Economics, Management and Development Studies (CEMDS).

ABSTRACT
BERNAL, MARY JANE V., BRAGA, BEA ALLYSA A., DURAN, RIZZA MAE M., MANCILLA, EDICEL JOY P. Budget Allocation and Expenditure Patterns of Different Barangays in Municipality of Mendez-Nuñez, Cavite. Undergraduate Thesis. Bachelor of Science in Business Management major in Financial Management. Cavite State University, Indang, Cavite. August 2022. Adviser: Ms. Jemmalene O. Viado.

This study was conducted to determine how the barangays from the municipality of Mendez-Nuñez, Cavite performed the budget allocation and expenditure patterns in delivering services to their people. This study aimed to: (a) determine the annual budget of each barangays for the year 2019; (b) determine how the annual budget in percentage is allocated to the following items: health, education, environment, agriculture, peace and order, infrastructures; and Disaster Risk Reduction Management (DRRM); (c) determine the assessment of the budgeting process of the barangay unit on the budget allocation in terms of budget preparation, budget authorization, budget execution; and budget accountability; (d) determine the assessment on the performance of barangay units on expenditure patterns; and (e) determine the difficulties that the Barangay encountered on budget allocation and expenditure patterns. Moreover, the study was conducted at the municipality of Mendez-Nuñez, Cavite from August until December 2021. The participants of the study are the barangay treasurers from all barangays from the municipality of Mendez-Nuñez. The said participants were asked to answer survey questionnaires which were composed of 51 statements divided in 5 parts. The researcher used descriptive statistical tools such as median for ungrouped data, frequency count and percentage, and mean and standard deviation to interpret the data. The study revealed that the annual budget of barangays in the municipality of Mendez-Nuñez, Cavite for the year 2019 ranges from P 1,500,001-2,500,000 whereas they allocate most of their funds on infrastructure projects and development. The budgeting process of the barangays in terms of budget preparation are highly performed; in terms of budget authorization, they are highly performed; in terms of budget execution, they are highly performed; and in terms of budget accountability are highly performed as well. Meanwhile, the barangay has only moderately performed the spending for the productivity of coastal and agricultural/forest areas, as well as allocating funds for health and social welfare services including the maintenance of the barangay health center and a day-care center. The study shows that there are difficulties encountered by the barangays in the municipality of Mendez-Nuñez, Cavite such as the preparation and submission of annual barangay budget on time, unity within the Sangguniang Barangay when preparing the budget, monitoring of the financial operation of a barangay, and proper filing of the barangay financial records and reports. It is therefore recommended that the Municipal Government of Mendez-Nuñez, should conduct further seminars and training related to the allocation of barangay's annual budget. Moreover, barangays should consider allocating funds for the basic needs such as health and education and also allocate a required percentage mandated for the DRRM funds or the calamity funds. Additionally, higher authorities, with the cooperation of barangay officials, should address the difficulties and issues that they encountered in the barangay budgeting process since this has a substantial impact on the overall performance of barangay governments.

Submitted to the University Library 10/10/2022 T-9100