Marco, Pamela P. University of Nueva Caceres , 2000.
Keywords: Enforcement Level
This study aimed to evaluate the enforcement level of budget operation in the provincial government of Camarines Sur for C/Y 2000. Specifically, it tried to answer the following question: 1) What is the enforcement level of budget operation along preparation, authorization, review, execution and accountability?; 2) Are there significant differences in the level of enforcement along the cited parameters?; 3) What perceived internal and external factors affected the enforcement of budget operation?
The descriptive-evaluative method was used in interpreting the data gathered from the employees involved in the preparation, authorization, review, execution and accountability of budgets in the provincial government of Camarines Sur. Described were the internal and external factors perceived to have affected the level of enforcement of budget operation and evaluated were the extent on the level of enforcement of budget operation along the five parameters.
Major conclusions of the study were: 1) The level of enforcement of budget operation along preparation was mostly on cost estimation; along authorization, the operation focus mostly on preliminary review and evaluation; analysis of income and appropriation was highly observed along review; implementation of the 20% of the internal revenue allotment for development projects was given utmost importance in the execution, so with the preparation and submission of periodic reports along accountability. 2) Highly significant were preparation and review; review and execution and review and accountability as indicated by computed t-value which was greater than the tabular value at 5% and 1% levels while the other phases in budgeting, computed t-value was less than the tabular value at 5% and 1% levels thus, there were no significant differences. 3) Perceived internal factors: along organizational aspects, extent of enforcement was affected much by the Local Chief Executive's discretion and priority measures as well as by availability of funds; along behavioral aspects, utilization and custody of funds affected much the enforcement. As for external factors: political intervention, IRA allocation and sudden decrease/increase of IRA allocation affected the enforcement the most; state of the national economy was the lone economic factor perceived to have affected much the budget enforcement; along technology, the two factors perceived to have affected moderately the enforcement were: availability of government facilities and equipment and technological innovations; however, along geography, fortuitous events was perceived to have affected much budget enforcement.