ABSTRACT

This study assessed the implementation of the budgeting process in the Local Government Unit (LGU) of Sta. Maria, Isabela, focusing on five key stages: budget preparation, authorization, review, execution, and accountability. Employing a mixed-methods approach, the study involved 90 participants from 18 departments/offices within the LGU. Quantitative data were collected through a structured questionnaire, while qualitative insights were obtained from open-ended questions. Findings indicate that the budgeting process was implemented to a very great extent, in accordance with the Local Government Code. Statistical analyses revealed no significant differences across demographic groups, suggesting consistent perceptions of the budgeting process. Common challenges included inadequate training, communication and coordination issues, and time constraints; however, these did not significantly hinder overall implementation. Recommendations include providing additional training programs, streamlining processes, and enhancing inter-office coordination to sustain effective and efficient budgeting practices.

Keywords: Local Government Unit, Budgeting Process, Budget Preparation, Budget Execution, Public Administration, Sta. Maria Isabela
https://doi.org/10.57180/qpps9726