Budgeting Process in a Barangay Unit: An Analysis

A well-prepared barangay budget serves as basis for the operation of barangays. thus, the entire local government unit along with the barangay is needed to be evaluated and assessed in terms of its fiscal management. In light of these, the researcher determined the needed data and information that play a vital role to the barangay units. It focused on the budgeting process of barangay units in one of the municipalities in the Philippines. This research tried to determine the process for the preparation of the barangay budget and identify the challenges encountered by barangay officials. The study used the descriptive analysis method to 150 barangay officials from 15 barangay units in the selected municipality. Self-constructed questionnaire was employed for obtaining the data. To determine the numerical aspects of the study, the researcher used statistical tools: frequency and percentage to determine the demographic profile of the respondents; and weighted mean and composite mean to analyze the budgeting process and the challenges. Findings revealed that majority of the officials and staff of selected barangay units belonged to middle adulthood, male, have finished college level, composed of barangay chairman, barangay councilors, barangay secretary and barangay treasurer, less than a year in service and have blue-collar jobs. The budgeting process with respect to budget preparation, budget authorization, budget execution, and budget accountability are highly performed. The challenges encountered in the budgeting process are challenging.