BUDGET TRANSPARENCY PRACTICES IN SELECTED BARANGAYS IN THE LOCAL GOVERNMENT UNIT OF ANDA

Budget transparency is crucial for effective governance, particularly within Local Government Units (LGUs), where communities rely on them for essential services such as infrastructure development, healthcare provision, and educational initiatives. LGUs, being the primary conduits of public service delivery, must uphold democratic values and maintain a high standard of accountability in managing public funds. This study explores the perceptions of both citizens and LGU employees in Anda, Bohol, regarding existing budget transparency practices and identifies potential areas for improvement. A self-made survey questionnaire was distributed to 116 citizens across four barangays and 100 LGU employees. The research employed a descriptive-comparative research design. Most respondents were aged 26–36, with a higher number of female respondents (122) compared to males (94). Data were analyzed using Frequency Count and Percentage, Weighted Mean, and the T-test Formula. Findings revealed a significant difference in perceptions between the two groups. Citizens indicated an “agree” level of transparency, with a sub-composite mean of 2.90, ranging from 2.81 to 3.02. In contrast, LGU employees showed a “strongly agree” level, with means ranging from 3.37 to 3.61. These results suggest that while budget transparency practices in LGU Anda are generally perceived as effective, LGU employees have greater confidence in these practices compared to citizens, likely due to their closer involvement in budgetary processes. This highlights the need for the LGU to improve public communication and engagement to bridge this perception gap.