CHAPTER I-5 - For Final Defense v1 v2

The Level of Knowledge on Treasury Operations of Barangay Treasurers in
Bayombong, Nueva Vizcaya

1
Saint Marys University
CHAPTER I
THE PROBLEM AND ITS BACKGROUND
Rationale
The Barangay as the basic political unit plays a significant role in serving
the state in reaching its goal as to the improvement of the countrys condition. As
stated in the 1991 Local Government Code, section 384, the barangay as a
political unit is the institution that implements the policies, programs, projects,
plans and the activities of the government (Local Government Code of 1991).
Hence, a need to enhance accountability and transparency must be
founded here. Also, officials of the Barangay must be equipped with the necessary
competencies in order to fulfill their mandates and functions. The people which
comprised each barangay should be competent not only in terms of administrative
capabilities but also on managing financial resources which are essential for the
provision of basic technical and physical facilities as contained in the Local
Government Code. Legaspi 2002 said that in relating directly with the
community, the local government personnel must have the necessary skills and
knowledge to better serve the residents needs and concerns.
In 2011-2012, the COA has found 27 common deficiencies in the
operations of 80 Cebu City barangays according to Felicitas. During the forum
organized by the Association of Barangay Councils (ABC), COA Cebu City State

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Auditor said that the most common lapse by the barangays involved unliquidated
cash advances. As stated in COA Circular 2012-004, the cash advances must be
liquidated immediately and those who fail to do so may be charged for violating
the Revised Penal Code because non-liquidation serves as evidence that a person
misused public funds. The state auditor also observed that some bidding of
various barangay projects lacked supporting documents. As specified in Republic
Act (RA) 9184 or the Government Procurement Reform Act, bidding documents
should include among others the approved budget contract, terms of reference,
plans and technical specifications of the projects, bid form, eligibility
requirements, bid security form, contract form and other necessary supporting
documents. Other common deficiencies that COA noted were the specification of
the brand in buying items, failure of the barangay to use the Government
Electronic Procurement System in the procurement of supplies, materials and
equipment, failure of the barangay to provide warranty security for the
procurement of goods and delayed submission of their financial statements. The
state auditor urged barangay officials to become familiar with the provisions of
RA 9184 and COA rules and regulations (Suns Star-Cebu News, 2014).
Thus, in order to prevent irregular, unnecessary, excessive, or extravagant
expenditures or uses of government funds or property, the COA granted the
statutory authority to promulgate accounting and auditing rules and regulations
(Section 33, P.D. 1445). With that, the state declared policy that all resources of
the government shall be managed, spent or utilized in accordance with laws and

3

regulations. It must also be protected against loss or wastage through illegal or
improper disposition, with a view towards ensuring efficiency, economy and
effectiveness in the operations of the government. The chief or head of the
government agency concerned is directly and primarily responsible to ensure that
such policy is faithfully observed (Section 2, Presidential Decree (P.D.) No.
1445). It is also a fundamental principle that fiscal responsibility shall to the
greatest extent, be shared by all those exercising authority over the financial
affairs, transactions, and operations of the government agency (Section 44, (P.D.)
No. 1445).
Under Section 2, Presidential Decree (P.D.) No. 1445 that governments
resources must be well managed, utilized or expended in accordance with the
grounded rule and must be safeguarded against wastage or loss through unlawful
or inappropriate disposition, with the vision of ensuring economic, efficient and
effective operation of the government.
Granof (1998) presented that in a globalized economy, government
agencies and officials increasingly need to be equipped with up-to-date
knowledge and skills in accounting and auditing that are among the basic
institutional mechanisms to foster good corporate governance and sound public
management. Appropriate auditing systems will significantly enhance the
credibility and transparency of accounting and financial information.
Cognizant of the need for an accounting system which will generate
financial reports that will reflect a more realistic picture of government

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operations. Mejorada (2007) cited that the COA, in exercise of the authority
granted under section 2 (2), Article IX-D of the 1987 Constitution, prescribed the
New Government Accounting System (NGAS). The prescription of the New
Accounting System was brought out different global and modernization activities
or economic and political trends in the country that is the decentralization of work
and responsibilities from the highest ranking position in the national government
down to local government units and to the barangays throughout the country.
NGAS introduced the basic policies and procedures, the new coding
system, the accounting system, forms, reports, books, registries and financial
statements to adopted by all national government agencies effective January 1,
2002 according to Mejorada (2007).
The implementation of the NGAS was carried from the National
Government down to the Local Government Units and on its barangays. Through
the implementation of the new system, according to the last fiscal transparency
report on the Philippines by Oxford Analytica, the Philippines was given an
overall rating of compliance in progress. Improvements had been made in
transparency and data availability, enhanced by progress in fighting corruption
and in improving tax collections practices. In addition to tax reforms leading to
improved collections, there have also been improvements achieved by the
modernization
of
fiscal
(www.estandardforum.org).
data
reporting
and
revenue
estimations

5

In order for the barangay officials perform their duties and responsibilities
efficiently and effectively, the NGAS for barangays was then propagated by the
Commission on Audit recommending the processing and managing of all the
barangay financial transactions at their level (COA Circular No. 2012-005 dated
December 07, 2012). The system was promulgated in order to have uniform
guidelines in the administration and recording of barangay property and funds. It
also serves as the basis in recording barangay transactions in their books of
accounts which are submitted to the Municipal Accountants. The said manual
contains systems and procedures that helps barangay officials to be accountable
and transparent with respect to the barangay financial transactions to promote
good governance and proper management of barangay property and funds
(Accounting Circular No. 2006-02, 2006).
When the NGAS for the barangay was implemented starting 2007 through
the issuance of COA Accounting Circular, a training was conducted for the
City/Municipal Accountant, Punong Barangay, Barangay Treasurers, Barangay
Record keepers and members of the Committee on Appropriations and
Commitments as stated by Carague et. al. (2007). However, in spite of this, many
of barangays do not still know how to apply the new system in their reporting
according to Creencia (2004). She further stated that the non-submission of the
required reports was attributed to inadequate knowledge of the barangay officials
concerned on financial accounting and reporting.

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It was in this context that the researchers got very interested in
determining the knowledge of the barangay treasurers in Bayombong, Nueva
Vizcaya with regards to their treasury operations to help assess themselves and to
widen the scope of their knowledge with regards to their treasury functions.
Statement of the Problem

This study aimed to determine the level of knowledge on treasury operations
of barangay treasurers in Bayombong, Nueva Vizcaya. Specifically, the study
sought to address the following questions:
1 What is the profile of the barangay treasurers in terms of;
1
Educational Attainment
2
Number of years in service
3
Seminars attended in line with treasury operations
4
Civil Service Qualification Standard
2 What is the level of knowledge on treasury operations of barangay
treasurers in Bayombong, Nueva Vizcaya specifically on:
1
Receipts or collections of funds
2
Disbursements of funds
3
Is there a significant relationship between the level of knowledge on
treasury operations of barangay treasurers in Bayombong, Nueva Vizcaya
and their profile variables?
Statement of the Null Hypothesis
There is no significant relationship between the level of knowledge on
treasury operations of barangay treasurers in Bayombong, Nueva Vizcaya and
their profile variables.
Significance of the study

7

The study is significant as there is a need to be knowledgeable on certain
functions specifically on receipts and disbursements of funds in order to properly
prepare financial-related information. Thus, the results of the study would be
useful to the following:
Barangay Treasurers.The study may help barangay treasurers determine
the level of their knowledge with regards to treasury operations specifically on
the receipts or collections and disbursement of funds. It may also help them
identify the areas where they can improve.
Barangay Officials. This study may serve as a guide for barangay
officials in the different barangays of Bayombong, Nueva Vizcaya in providing
seminars and trainings that may assist barangay treasurers in the improvement of
their functions.
School of Accountancy. This study may serve as a basis for community
extension services.
Future Researchers.The study may serve as a basis for future
researchers who in one way or another will be engaged in future studies that are
somewhat related to this study. It may also inspire other researchers and may lead
them to come up with better ideas.
Scope and Delimitation

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The coverage of this study focused on the determination of the level of
knowledge on treasury operations of barangay treasurers in Bayombong, Nueva
Vizcaya specifically on the receipts or collections and disbursements of funds.
This study covered only about twenty-five (25) barangay treasurers representing
each barangay in the municipality of Bayombong.
An examination was administered as the primary gathering tool use in the
study. Also, personal interview with the respondents was conducted to obtain
additional information. Lastly, the researchers also conduct document review to
further strengthen the results of the examination. Some of the information are not
readily available because the documents utilize by the researchers are limited only
to the documents available in the Barangay Affairs Office.
Conceptual Framework
This study aims to determine the level of knowledge on treasury
operations specifically on receipts or collections and disbursements of barangay
treasurers in Bayombong, Nueva Vizcaya. The data will be gather and interpret to
confirm the correlation between two variables. Then, the result of this study could
be a basis
for the betterment of each stakeholders as cited
in theofsignificant
of the
Level
Knowledge
PROFILE
on Treasury
Operations of
Barangay Treasurers
in Bayombong,
Nueva Vizcaya
specifically on:
Receipts or
collections
Disbursements
study. To further understand, the following graphical representation of the
Educational
framework
of the study is provided:
Attainment
Number of years
in service
No. of Seminars
attended
Civil Service
Qualification
Recommendations
Standard
based on Findings

9
Figure 1. The Paradigm of the Study

The paradigm shows the profile of the barangay treasurer as the
independent variable and the level of knowledge of the barangay treasurer as the
dependent variable of the study. It suggests that the profile variables used such as
educational attainment, number of years in service, civil service qualification
standard and number of seminars attended in line with treasury operations only
influences the level of knowledge of the barangay treasurer with regards to
treasury operations. And from the results of the study, recommendations may be
derived.

10

Definition of Terms
The following are defined operationally for better understanding of the
study:
Disbursements.The act of paying out or disbursing money. Disbursements
can include money paid out to run a business, spending cash and dividend
payments (www.investopedia.com). In the study disbursement refers to the
process of spending barangay funds and property for the barangay activities and
programs and for payment of salary to barangay officials.
Knowledge.Merriam-Webster Dictionary (2014) define knowledge as the
fact or condition of something with familiarity gained through experience or
association. Knowledge is define by the researchers as the information or ideas
that the barangay treasurer knows with regards to the treasury operation and also
to his duties and responsibilities.
Level of Knowledge. The researchers define level of knowledge as the
extent of their knowledge and the degree of information of the barangay treasurer
knows regarding his duties and responsibilities.
Receipts or Collections.It is use in the study as the process of generating
and recording income such as operating and miscellaneous revenues and those
allotted funds receive by the barangay.
Treasury Operations. The researchers define treasury operations as the
works and functions of barangay treasurers specifically on the process of
generating and recording income of the barangay. Also, in the process of spending

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barangay funds and properties. Barangay treasurers are also responsible in
recording barangay related transactions to the books of the barangay with regards
to their activities and programs.
CHAPTER II
REVIEW OF RELATED LITERATURES AND STUDIES
Barangay

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Section 384 of the Local Government Code of 1991 also known as
Republic Act No. 7160 describes barangay as the basic political unit and
functions as the primary planning and at the same time implementing unit of
government policies, programs, plans, projects, and activities in the community.
Rep. Edcel C. Lagman (2008) also mentioned that barangay, as the smallest
government unit, serves as the foundation on which the rest of the states
institutions are built. Furthermore, he stated that if we are to progress as a nation,
it is necessary that the foundation of our government be firm lest the whole
structure crumbles. This shows that the barangay is indeed the smallest yet the
greatest political unit. He also claimed that the barangay is the principal link of
the people to the municipal, provincial, and national government.
According to San Luis (1997), barangays are the closest level of
government to the people. As such, they are responsive to the needs of their
constituents compared to the higher levels. Barangays have the highest potential
for mobilizing the people, for participating in their own governance and
development to enhance their quality of life.
Moreover, as stated in Section 387 of the Local Government Code, each
barangay should be governed by the punong barangay, seven (7) sangguniang
barangay members, the SangguniangKabataan(SK) chairman, a secretary and a
treasurer of the barangay. There shall also be a lupongtagapamayapa in every
barangay.

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Barangay Treasurer
It was mentioned in the Section 395 of the Local Government Code of
1991that the barangay treasurer shall be appointed by the punong barangay with
the concurrence of the majority of all the sangguniang barangay members. The
appointment of the barangay treasurer shall not be subject to attestation by the
Civil Service Commission. The barangay treasurer shall also be of legal age, a
qualified voter, and of course an actual resident of the barangay concerned.
Furthermore, no person shall be appointed barangay treasurer if he is a
government employee, asangguniang barangay member, or a relative of the
punong barangay within the fourth civil degree of consanguinity or affinity.
In addition, Section 395 also enumerates the duties and responsibilities of
the barangay treasurer. As stated, the barangay treasurer shall keep custody of
barangay funds and properties. Another is to collect and issue official receipts for
taxes, fees, contributions, monies, materials, and all other resources accruing to
the barangay treasury and deposit the same in the account of the barangay as
presented under Title Five, Book II of the Local Government Code. Funds must
also be disbursed in conformity with the financial procedures that are provided in
the Local Government Code. A statement covering the actual and estimates of
expenditures and income for the preceding and succeeding calendar years,
respectively, must also be submitted to the punong barangay, subject to the
provisions of Title Five, Book II of the Code. A written accounting report of all

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barangay funds and property under his custody at the end of each calendar year
shall also be provided, and certify that such report shall be made available to the
members of the barangay assembly and other government agencies concerned.
Barangay treasurer must also confirm the availability of barangay funds whenever
necessary. He shall plan and the same time, attend to the rural postal circuit within
his jurisdiction. And lastly is to perform such other duties and functions and to
exercise such other powers and as may be prescribed by law or ordinance.
Barangay officials, either elected or appointed may also apply and be
qualified with a special Civil Service Commission (CSC) eligibility known as the
Barangay Official Eligibility (BOE). It is a privilege given not only to barangay
officials but also to SangguniangKabataan (SK) chairpersons who have rendered
at least one term of office in one barangay. This eligibility is even equivalent to
Career Service Sub-professional eligibility suitable for either on job positions
which involve clerical, crafts, trades, and custodial service or first level positions
in government. Granting of this eligibility shall be based precisely and strictly on
the completion of term of office. That is why, in case the services rendered by the
appointed or elected barangay official fall short of the completed term, he or she
may only be considered the grant if the deficiency is not beyond 15 days. For
those appointive barangay officials such as the Barangay Secretary and Barangay
Treasurer who were appointed by the Punong Barangay and are related to the
latter up to the fourth degree of affinity shall not qualify for the Barangay Official
Eligibility. The applicant shall submit then a notarized affidavit stating that he or

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she is not related to the appointing Punong Barangay up to the fourth degree of
affinity or consanguinity.
Those barangay officials who completed their term of office before
August 1, 2012 may file their application for the said eligibility up to August 1,
2014, after which the CSC shall stop issuing BOEs to barangay officials with
completed terms before Aug. 1, 2012. Nevertheless, for barangay officials who
completed their term of office on or after August 1, 2012, they may apply for the
BOE beyond August 1, 2014.
Importance of Knowledge and Skills Development
Dalay (2012) stated that local governments role has to go beyond being a
service provider. It has to provide the right kind of environment where the
community will grow and flourish into a vibrant economic and social unit.
Legaspi (2002) said that the changing role of local government in the governance
of communities has highlighted strongly the need to develop human resources at
the local level to cope with the enabling functions of the local government. He
further added that in relating directly with the community, the local government
personnel must have the necessary skills and knowledge to better serve the
residents needs and concerns. With the changing concept of local governance, the
local government personnel should be qualified and highly trained for their
enabling or facilitative functions. Granof (2008) also presented that in a
globalized economy, government agencies and officials increasingly need to be

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equipped with up-to-date knowledge and skills in accounting and auditing that are
among the basic institutional mechanisms to foster good corporate governance
and sound public management. He further claimed that while the accounting and
auditing functions are generally executed in the private sector, the government
officials who are involved in budget allocation, public expenditure management,
taxation, and capital market regulations have to continually upgrade their level of
knowledge and skills in accounting and auditing.
Systems and Procedures on the Management of Barangay Funds and
Property
The Commission on Audit (COA) replaced the 1992 Barangay Accounting
Manual with the new manual on Systems and Procedures on the Management of
Barangay Funds and Property through the issuance of COA Accounting Circular
No. 2006-02 dated December 19, 2006. This manual was developed to complete
the implementation of the New Government Accounting System (NGAS) in local
government units.
According to the manual on barangay management of funds and
properties created by Carague, et. al. (2007), the barangay accounting system plan
shows the accounting flow of barangay transactions in the book maintained by the
city/municipal accountant. Receipts and deposits, disbursement (cash/checks),
public infrastructure and reforestation project, and registries of public
infrastructure and reforestation project are presented in the barangay accounting

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system plan. The manual consists of three volumes which includes operating,
recording and reporting procedures.
Operating Policies and Procedures on Receipts and Deposits
The basic policies for receipts are: The Barangay Treasurer (BT) shall be
responsible in handling collections of income and other receipts of the barangay
and the deposits of the same with Authorized Government Depository Bank
(AGBD). All collections, both cash and check, shall be acknowledged by the
issuance of a pre-numbered Official Receipt (OR) - General Form 51 or its
equivalent like real Property Tax Receipts (RPTR) and Community Tax
Certificate (CTC) and are subject to proper custody, audit and accountability.
Also, provisional or temporary receipts shall not be issued to recognized
collections. All accountable forms shall be secured from the City/Municipal
Treasurer. In addition, all checks shall be in the name of the barangay. For the
payment of obligations to the barangay, endorsed checks shall not be accepted.
For checks received, the OR number and date of issue shall be indicated and
specified at the back of the check for reference purposes. All particulars in the OR
shall also be filled out. Duplicate and triplicate copies of the OR shall be the exact
carbon copy of the original. In case overages are discovered during the cash
count/ cash examination, it shall be receipted and added to the accountability of
the barangay treasurer. If there are Cash shortages, including the loss of cash
through robbery, theft, force majeure, fire and others, it shall be deducted from

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the total cash account and the BT/ Accountable Officer (AO) shall be held
personally accountable, pending the result of the Request for Relief from Cash
Accountability submitted to the Commission on Audit (COA). All collections by
the barangay treasurer for the barangay shall also be reported and stated in the
Summary of Collections and Deposits (SCD).
Operating Policies and Procedures on Disbursement
On the other hand are the basic policies on disbursements of barangay
funds. In case of disbursements out of cash advance for payroll, cash payments
shall be made out of the cash advance given to the barangay treasurer or
accountable officer. Cash advances shall be used exclusively for payment of
honoraria, salaries, and other allowances due the barangay officials and
employees. It shall not be used for liquidation of previous cash advanced and
encashment of checks. The net amount of the payroll corresponding to the pay
period and the cash shall also be equal. The cash advance shall be liquidated
within five (5) days after the end of the pay period. To close the account, any
unclaimed salaries/honoraria/allowances shall be refunded. All paid Payrolls/DVs
shall be recorded in the Summary of Cash Payments (SCP). The SCP supported
by paid DVs/Payroll shall be accomplished to support the liquidation of the cash
advance for payroll. In case the cash advance is more than the disbursements, the
excess shall be refunded and an official receipt shall be issued. Succeeding cash
advance shall be granted only after full liquidation of the previous cash advance.

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There are also policies when it comes to disbursements out of cash
advance for travel and special purpose/time-bound undertaking.
In case of
local/foreign travel, liquidation shall be done within a period of 30/60 days upon
return to the personnels workstations. Upon accomplishment of the purpose for
which cash advance for special purpose/time-bound undertaking was granted, it
shall then be liquidated. In the event that there is excess cash advance, it shall be
refunded and an official receipt shall be issued by the barangay treasurer.
Moreover, the liquidation report with appropriate supporting documents shall be
submitted to the Barangay Record Keeper (BRK) then it will be submitted to the
City/Municipal Accountant for recording in the books on or before the fifth day of
the following month.
The basic supporting documents for typical barangay disbursements under
the operating procedures are also presented in the manual.
For payment of
salaries/honoraria and other personal services, the basic supporting documents

includes, but are not limited to approved payroll supported by Daily Time Record
(DTR), Minutes of Meeting of the SB duly signed by the members of the SB and
Barangay Secretary, approved application for leave (for leave with pay) and
approved appointment, Oath of Office, Certificate of Assumption of Office and
Statement of Assets and Liabilities for newly hired employees (for first claim).
For cash advance for payroll, documents indicating net amount of approved
payroll for the period is needed. For grant of cash advance for travel, it includes
Itinerary of Travel (IT) and Travel Order (TO). In case of liquidation of cash

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advances, Payroll Fund-paid DVs/Payroll, original copy of the travel order,
plane/bus ticket or its equivalent, official receipts, if any, boarding pass,
Certificate of Appearance and Liquidation Report are needed. In addition, for
expenses on training, Certificate of Training, Certificate of Appearance and
invitation to attend the training are also necessary. For purchase of supplies,
equipment, materials and other items, there should be Purchase Request, Purchase
Order, Bidding Documents, Suppliers Invoice, Delivery Receipt or the Receipt
portion of the suppliers invoice duly signed and of course the Inspection and
Acceptance Report.
RELATED STUDIES
In the study conducted by Dalay, et. al. (2010), it was found out that the
knowledge competence in NGAS of the barangay officials of Bayombong, Nueva
Vizcaya were low (limited extent) for operational, recording and reporting
procedures. On the other hand, the level of knowledge competency of the
barangay officials is average (moderate extent) on the nature and scope of NGAS.
The skill competence of the respondents on the operational and reporting
procedures is low (limited extent). However, they have an average skill (moderate
extent) competency on recording procedures. Furthermore, the relationship of the
knowledge and skill competencies of the barangay officials is significantly
related. Moreover, the barangay officials knowledge competencies on the
operational procedures of NGAS differ when grouped according to their
educational attainment. There were no significant correlation among the barangay

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officials knowledge competencies on the nature and scope, operational
procedures, recording procedures, reporting procedures and the overall
knowledge competence on NGAS to the number of NGAS-related seminars and
trainings they attended.
The study conducted by Cardenas &Macabiog (nd) shows that local
government officials of Baguio, both from the City and barangay level, realize
that the Local Government Code (LGC) of 1991 requires roles and
responsibilities. The study found that these barangay officials and City hall
officials agree on the need for training to confront the new roles and
responsibilities.Their study also indicate that it is important that local officials
know their perceived roles as public officials; as well as how they perceive the
various problems confronting the community and those besetting local
government administration. This knowledge will help in the identification of their
training needs. The results of their study also underscores almost 30 training
topics believed to be very important to enhance LGU capabilities. For the
barangay officials, the foremost training topics mentioned are: 1) leadership; 2)
project feasibility study; 3) barangay budgeting, expenditures, accounting and
accountability; 4) community organization; and 5) barangay justice system. Peter
Cosalan (the sessions discussant), summarizes the need for training, thus: the
capability and success of these officials in administering the affairs of the State,
regardless of their level in the bureaucracy, depend much on their education and
training in these basic skills required of administrators.

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Ponce (2005) conducted a study on professional competencies, continuing
education and training needs of library personnel in the division of Nueva
Vizcaya as related to certain variables. Seventy (70) librarians from forty-six (46)
schools were the respondents in the study. Most of the respondents feel that
raining and continuing education are very much needed. In addition, it was found
out that educational qualification of a person is one of the factors that should be
considered in determining his proficiency.
The study of Galiza (1987) also revealed that there is no significant
relationship between personal attribute such as sex, educational attainment, tenure
of office, and eligibility to performance of researchers in three research agencies
in Batac, Ilocos Norte.
The study conducted by Tracey, J., Arroll, B., et al. (nd) which ought to
determine whether general practitioners can make accurate self-assessments of
their knowledge in specific areas revealed that general practitioners cannot
accurately assess their own level of knowledge on a given topic. It was also stated
that professional development programmes that rely on the doctors' selfperceptions to assess their needs are likely to be seriously flawed. The objective
assessment of the respondents knowledge was made by administering true-false
tests.
According to Askarian, M., Mirzaei, K., and Cookson, B. (2007), years in
practice and hours worked per week was not significantly associated with the
level of knowledge of registered dentists in Fars province Iran. Only additional

23

work in a governmental dental office that was performed was significantly
associated with adherence to relevant infection control recommendations.
In the study conducted by Cloyd, B. (nd) which investigates the separate
and joint effects of prior knowledge and accountability on performance in the
information search phase of a tax research task, it was found out that the effect of
accountability on performance depends upon the level of knowledge, which
suggests that certain aspects of effort and knowledge act as complements in
improving performance.
Kaushik (2005) conducted a study on the recent trend and direction of
their present government accounting system in order to examine the extent to
which the present accounting system fulfills the requirement of an ideal
accounting system and look in the possibility of reforming the accounting system
of his country. He noted that government account officers must first have a full
understanding of the accounting system for continual monitor of accuracy and
reliability of data inputs. Profile variable of the account officers were gathered
and two types of data (quantitative and qualitative) were generated. The findings
of the study showed the need to train the account officials.
Synthesis
The related literature reviewed played a vital role in the embodiment of
the research study. The study is somewhat related to the previous research
conducted by Dalay, et. al. last 2010 entitled Knowledge and Skill Competencies

24

of Concerned Barnagay Officials on the New Government Accounting System:
An Input to determine their Training Needs.
As mentioned in a study, training is beneficial in the effective and efficient
performance of barangay treasurers. (Cardenas &Macabiog, nd) Moreover, it will
enhance their abilities to manage funds properly and to be able to present a more
meaningful picture of the financial condition and performance of the barangay.
This study is somehow related to other studies conducted in the way that
profile was also used as a variable in their studies. However, this study focused on
determining the level of knowledge of barangay treasurers in relation to treasury
operations specifically on receipts and disbursement.

25
CHAPTER III
RESEARCH METHODOLOGY
Research Design
Descriptive-quantitative-correlational type of research was used in the
study. Descriptive was used because from the data that was gathered, the
researchers were able to determine and describe the respondents profile.
Descriptive-correlational type of research was also used to determine the
relationship between the profile of the respondents and their level of knowledge
on treasury operations. And it is quantitative because data that was gathered was
subjected to statistical treatment of data using the Statistical Packages for Social
Sciences.
Research Environment
The study was conducted within the vicinity of Bayombong, the capital
of the Province of Nueva Vizcaya. With an area of 16, 165 hectares, it ranks as
the
14th
of
the
biggest
municipalities
of
the
province
of
Nueva
Vizcaya.According to the 2007 census, Bayombong belongs to the 294 emerging

cities and municipalities in the Philippines. Administratively, the Municipality of
Bayombong is subdivided into 25 barangays, 4 of which compose the center of
the municipality whereas the other 21 are in the outlying areas. It is also
considered as a first class municipality based on the Philippine income
classification for provinces, cities and municipalities.

26

Research Respondents
The subjects of the study were the barangay treasurers of the twenty-five
(25) barangays in the municipality of Bayombong, Nueva Vizcaya.
Research Data Gathering Tools and Technique
The study employed the following data gathering tools and techniques:
1. Examination on Receipts and Disbursements of Funds
In this study, an examination was made covering some items in the
Barangay
Systems
and
Procedures
Manual. The
examination
was
administered and it served as the major data gathering tool. It was a

researcher-made examination based on the manual issued by the Commission
on Audit (COA) and the solicited ideas of their consultants who have in depth
knowledge of the study.
It was composed of two parts. The first part established the respondents
profile which includes educational attainment, number of years in service,
seminars attended in line with treasury operations and civil service
qualification standard. The second part was composed of true or false
questions. It provided data that were used to determine the level of knowledge
of the barangay treasurers on treasury operations.
2. Interview Guide
The interview guide questions were used to validate the examination
results of the research subjects (barangay treasurers) of the 25 barangays of
Bayombong, Nueva Vizcaya.Questions in the interview were related to the
questions given in the examination.
3. Document Review

27

To further strengthen the findings of the study and to be able to gather
more data, document scanning was utilized.
Data Gathering Procedure
In gathering the needed data, the following activities were undertaken:
Formulation of test questions and an interview guide based on related
literature and consultants input
Validation and Approval of the test questions and interview guide by

the research adviser, research coordinator and university statistician
Ask for permission to administer the examination, conduct the

interview and the document review
Administration of the examination and interview to the respondents
Conduct document review
Tabulation, Analysis and Interpretation of quantitative data

Figure 2. Data Gathering Procedures
The figure above shows the processes on how the researchers gathered the
needed data. To start with, the researchers formulated test questions for the
examination and an interview guide. These were based on related literatures and

28

on their consultants input. The proposed questions were refined and likewise the
interview guide was shown to their research adviser, research coordinator and
university statistician for review and approval. In order to fully administer the
exam and interview, the researchers asked permission from the Barangay
Treasurers who are the respondents of the study. Upon the approval, the
researchers administered the exam. Afterwards, personal interview was
conducted. Likewise, the researchers asked permission from the Barangay Affairs
Office to conduct the document review. After the collection of data, the
researchers checked the exam and tabulated the results. Subsequently, the results
were submitted to the university statistician for analysis and interpretation of data.
Statistical Treatment of Data

To treat the information gathered, the following analysis instruments were
used:
1. Frequency counts and percentage distribution
This was used to describe the number of respondents per category in
educational attainment, number of years in service, seminars attended in line
with treasury operations and civil service qualification standard. It was also
used to determine the number of respondents with correct and incorrect
answers per item.
2. Computation of means, and medians, standard deviation
These descriptive statistics were used to show the extent of the
respondents assessment on their knowledge on treasury operations;
3. Mann-Whitney Test

29

This test was used to find relationship through differences in barangay
treasurers knowledge on receipts and disbursement when compared among
the category of educational attainment.
4. The Kruskall-Wallis test
This test was also used to find relationship through differences in
barangay treasurers knowledge on receipts and disbursement when compared
among the different categories which includes number of years in service,
number of seminars attended in line with treasury operations and Civil
Service Qualification Standard. The Kruskall-Wallis test is an extension of the
Mann-Whitney test to three or more groups; and
For the purpose of determining the level of knowledge of barangay
treasurers on treasury operations, their scores in the examination
wascategorized are coded as follows:
Table 1. Qualitative Descriptions of the knowledge of Barangay Treasurers

Range of Scores
Quantitative Description
1-4
Knowledgeable to Very Low Extent
5-8
Knowledgeable to Low Extent
9-12
Knowledgeable to Average Extent
13-16
Knowledgeable to High Extent
17-20
Knowledgeable to Very High Extent

30
CHAPTER IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

31

This chapter presents the results of the analyses done on
the gathered data and the interpretation of the findings. It

discusses the profile of the respondents, the level of their knowledge on treasury
operations and the relationships between the profile variables and
level of knowledge.
Section 1. Profile of respondents

Subsequent
tables
state the numbers of the tables
i.e.tables nos. 1-5 .. discusses the respondents demographic which are

assumed to be essential in the conduct of the study.
a) Educational Attainment
Table 2. Frequency and Percentage Distribution of the Respondents in terms of
their Educational Attainment
Frequency
Percentage
High School Graduate
16.00%
College Graduate
21
84.00%
Total
25
100.00%
Table 2 shows the frequency and percentage distribution of the barangay

treasurers as to their educational attainment. Among the twenty five (25)
respondents, 4 or 16% of the total respondents are high school graduates
and 21 or 84% are college graduate which represents the majority. recast

32
b) Number of years in service

their Number of Years in Service
Number of Years in
Service
Less than 1
Frequency
Percentage
16.00%
1-5
15
60.00%
6-10
16.00%
More than 10
8.00%
Total
25
100.00%
Table 3 above presents the frequency and percentage distribution of the

barangay treasurer as to their number of years in service as barangay
treasurers. Among the twenty five respondents, 2 or 8% are working as

barangay treasurer for more than 10 years, 4 or 16% are in service for less than 1
year and for 6-10 years, and 15 or 60% of the total respondents are in
service for 1-5 years. Add some implications e.g. are they
already well versed with their jobs?
c) Seminars attended in line with treasury operations

theSeminars they Attended in line with Treasury Operation

33

Seminars Attended
Frequency
Percentage
None
12.00%
1-5
17
68.00%
6-10
12.00%
More than 10
8.00%
Total
25
100.00%
Table 4 shows the frequency and percentage distribution of the barangay

treasurer as to the seminars they attended in line with treasury operations.
Majority of the respondents attended 1-5 seminars with a number of 17
individuals or 68% of the total population. Among the 25 respondents, 3 of them
have not attended any seminar. Also, 3 or 12% have attended 6-10 seminars and 2
or 8% attended more than 10 seminars. Recast.
Look for a pattern
from the data.

d) Civil Service Qualification Standard
Table 5. Frequency and Percentage Distribution of the Respondents in Terms of
their Civil Service Qualification Standard
Civil Service Qualification
Frequency
Percentage
None
15
60.00%
Sub-professional
20.00%
Professional
20.00%
Total
25
100.00%
The table above presents the frequency and percentage distribution of the
barangay treasurer as to their civil service qualification standard. Majority of the

34

respondents, 15 or 60%, do not have civil service eligibility. On the other hand,
there are 5 or 20% of the respondents who have professional and sub-professional
eligibility.
Section 2. The Level of Knowledge of Barangay Treasurers on Treasury

Operations specifically on:
(a) Receipts or Collections of funds

Table 6. Number of Incorrect and Correct Answers in Every Question regarding
Receipts or Collection of Funds
stateme
nts
Incorrect
Correct
Q02
Count
0
1
Percentage
0.0%
4.0%
Count
25
24
Percentage
100.0%
96.0%
Q03
23
92.0%
8.0%
Q04
16.0%
21
84.0%
Q05
0.0%
25
100.0%
Q06
28.0%
18
72.0%
Q07
0.0%
25
100.0%
Q08
36.0%
16
64.0%
Q09
4.0%
24
96.0%
Q10
28.0%
18
72.0%
Q11
0.0%
25
100.0%
Q12
0.0%
25
100.0%
Q13
4.0%
24
96.0%
Q14
0.0%
25
100.0%
Q15
16
64.0%
36.0%
Q16
36.0%
16
64.0%
Q01

35

Q17
28.0%
18
72.0%
Q18
0.0%
25
100.0%
Q19
8.0%
23
92.0%
Q20
17
68.0%
32.0%
Table 6 shows the number of respondents who got the correct and
incorrect answer in every question and the corresponding percentage. Most
questions were answered correctly by the respondents. Questions number 3 ,
15 and 20 have the lowest percentage of respondents who got the correct
answer. Among the twenty-five respondents, only 8% of the whole population or
two respondents answered question number 3 correctly, which deals on how to
account cash shortages. Nine respondents which is equivalent to 36% correctly
answered question number 15 which talks about endorsed checks. Lastly, there
are only eight respondents who answered question number 20 correctly, which is
about overages improve the interpretation. Incorporate the
statement and give some insights/implications
Table 7. Overall Level of Knowledge of Barangay Treasurers on Receipts or

Collection of Funds
QD
Count
Column N
%
Mean
Media
n
SD
QD

36

VLE
0.00%
LE
0.00%
AVE
0.00%
HE
16
64.00%
VHE
36.00%
Total
25
4.36
0.49
High
Extent
LEGEND: Very Low Extent (VLE)

Low Extent (LE)
Average Extent (AVE)
High Extent (HE)
Very High Extent (VHE)
Table 7 shows that the level of knowledge of barangay treasurer on receipt

of funds ranges from high extent to very high extent. The overall computed
median on the receipts is 4.00, described asVery High Extent. This means that
most of the barangay treasurers are knowledgeable to very high extent with
regards to receipts or collection of funds. The results were also supported by the
following statementsthat were obtained during the face-to-face interview of the
respondents by the researchers.
With regards to the number of copies of receipts and to
whom it will be given, the Barangay Treasurer of Don Domingo
Maddela states: Yung original copy sa payor, tapos ung dalawa
naiiwan muna sa akin tapos upon the submission of the monthly
report binibigay ko ung pangalawang copy sa Barangay Affairs
Office tapos ung 3rd copy ay naiiwan sa akin sa file ng barangay.
(The original copy will be given to the payor and the two
copies will remain on me and upon the submission of the monthly
report I will give the second copy to the Barangay Affairs Office
and the third copy will be the copy of the barangay).

37

It was also mentioned by the Barangay Treasurer of La
Torre South that it is necessary to maintain accountable forms
(receipts). As stated, Yes there is a report- RAAF report (Report of
Accountability for Accountable Forms).
Barangay Treasurer of District IV also said that when
posting the official receipts in the Summary of Collections
Deposits (SDC), the cancelled ones must also be included. As
stated, Of course, kelangang i-include.
Likewise, when the Barangay Treasurer of Sta. Rosa was
asked regarding the issuance of temporary or provisional receipts,
she said that she is not issuing those kinds of receipts. Barangay
Treasurer of Bansing also stated that endorsed checks shall not be
accepted as payment of obligations to the barangay.
From the statements above, it could be gleaned that the respondents were
knowledgeable to a very high extent with regards to receipt or collection of funds.
(b) Disbursement of funds.

Table 8. Number of Incorrect and Correct Answers in Every Question regarding
Disbursement of Funds
Incorrect
Correct
Q02
Count
12
0
Percentage
48.0%
0.0%
Count
13
25
Percentage
52.0%
100.0%
Q03
22
88.0%
12.0%
Q04
15
60.0%
10
40.0%
Q05
0.0%
25
100.0%
Q06
4.0%
24
96.0%
Q07
0.0%
25
100.0%
Q08
4.0%
24
96.0%
Q09
0.0%
25
100.0%
Q10
0.0%
25
100.0%
Q01

38

Q11
8.0%
23
92.0%
Q12
10
40.0%
15
60.0%
Q13
0.0%
25
100.0%
Q14
0.0%
25
100.0%
Q15
16.0%
21
84.0%
Q16
32.0%
17
68.0%
Q17
16.0%
21
84.0%
Q18
28.0%
18
72.0%
Q19
8.0%
23
92.0%
Q20
16.0%
21
84.0%
Table 8 shows the number of respondents who got the correct and
incorrect answer in every question and the corresponding percentage. Questions
number 3 and 4 have the lowest percentage of respondents who got the correct
answer. But majority of the questions are answered correctly by the respondents.
Eighty-eight percent (88%) or twenty-two out of twenty-five respondents
answered question number 3 incorrectly, which deals on the liquidation of cash
advances for payroll. Question number 4 which talks about liquidation of cash
advance for local or foreign travel was answered incorrectly by fifteen
respondents which is equivalent to 60% of the whole population.
Table 9. Overall Level of Knowledge of Barangay Treasurers on Disbursement of
Funds
QD
Count
VLE
Column N
%
0.00%
Mean
Median
SD
4.44
0.58
QD
High Extent

39

LE
AVE
HE
VHE
Total
0
1
12
12
25
0.00%
4.00%
48.00%
48.00%
Place legend
Table 9 shows that the level of knowledge of barangay treasurers in
relation to disbursement of funds ranges from average to very high extent. The
overall computed median on the disbursement is 4.00, described as VeryHigh
Extent. This means that most of the barangay treasurers are knowledgeable to
very high extent with regards to disbursement. The results are also supported by
the following statements:
With regards to the preparation of liquidation report after
travel, the Barangay Treasurer of District 4 states, Right after the
travel oh di kung meron na yung proper liquidations ni re-ready ko
na eh. Basta nandun na lahat dapat liquidated agad.
(Right after the travel or if all papers are ready then
liquidation report will be ready).
When asked about when to issue succeeding cash advance,
Barangay Treasurer of La Torre South said, If you already have
liquidated the first. No cash advance is reissued if the first advance
was not liquidated
Also, when the Treasurer of Barangay Sta. Rosa was asked about
when a stale check will be replaced, she said, Kapag ibibigay na yung
original sa akin saka ko na papalitan.
(I will replace it when the original is already given to me).
Barangay Treasurer of Don Domingo Maddela also asserted that
excess of cash advance for special purpose/time-bound undertaking shall
be refunded. As stated by her,Usually nirerefund yan.

40

From the statements above, it shows that the respondents are
knowledgeable to very high extent with regards to disbursement of funds.
Section 3.Comparison in the Level of Knowledge when grouped according to

certain profile variables
a) Educational Attainment
comparison in the level of knowledge between

categories of respondents educational attainment.
Table 10.
Descriptive
Mann-Whitney Test
Mean
Statistic
Value
9.63
28.5
College Graduate
21
13.64
-1.039
Total
25
Exact Sig
0.331
11.25
35
College Graduate
21
13.33
-0.531
Total
25
Exact Sig
0.642
RECEIPTS
DISBURSEMENT
As reflected in Table 10, it can be inferred that the barangay treasurers

level of knowledge on areas of receipts and disbursements has
no significant difference between categories of respondents
educational attainment (p-values > .05). This means that the respondents
knowledge
on
the
two
areas
is
not
significantly
discriminated between the categories of their educational

attainment. This was also supported by the study conducted by Dalay, J.,

41

Faborada, J., Lumang, H., et. al. It was found out that the educational attainment
of the barangay officials has no significant relationship with their skill
competence on operational procedures, reporting procedures and their overall
skill competence on NGAS (2010).
b) Number of Seminars Attended

Table 11. Relationship between the level of knowledge and the number
of seminars attended by the respondents.
RECEIPTS
DISBURSEMENT
Descriptive
No. of Seminars
Attended
None
N
3
Kruskal Wallis Test

Mean
Statistics
Value
Rank
5.83 Chi-Square 10.272
1-5
17
13.74
Df
6-10
21.5
Asymp. Sig
>10
4.75
Total
25
None
5.5
1-5
17
13.94
Df
6-10
10.83
Asymp. Sig
>10
19.5
Pairwise
Comparison
a,b
0.016
a
a,b
Chi-Square
5.457
3
0.141
Total
25
Note: in pairwise comparisons groups with different marks are
significantly different @ .05 level.
The Kruskall-Wallis test was used to find relationship through differences

in barangay treasurers knowledge on receipts and disbursement when compared
among the categories of seminars and trainings attended.
In terms of their knowledge on receipts, the test yield significant (chisq=10.272, df=3, p=0.016) at .05 level of significance. Accordingly, it can be

42

inferred that there is enough statistical evidence to reject the null hypothesis and
infer that there is at least two groups among the Seminar Training Attended
groups that differ significantly in their knowledge on receipts.
To ascertain the significantly different pairs, the pairwise comparison
with Bonferrni correction was applied. The test found groups with 6-10 STA
(mean rank = 21.5) are more knowledgeable compared to those with no STAs
(mean rank = 5.83).
On the other hand, in terms of their knowledge on disbursements, the
KruskalWallis test for significant difference on the barangay treasurers
knowledge on disbursement yield significant (chi-sq =5.457, df =3, p=0.141).
This result means that there is insufficient statistical evidence to reject the null
hypothesis and therefore the Ho is accepted. It is therefore inferred that the
knowledge of the treasurers on disbursement is regardless of the number of
trainings and seminars they have attended.
The findings of Diamantidis, Anastasios D. and Chatzoglou, Prodromos
D. shows that despite the fact that firms invest in training, there is considerable
evidence to show that training programs often fail to achieve the intended result
of improving worker and organization performance. In contrast, the study of
Paderes, Aurora S. found that the local officials training were the factors that
contributed to early completion of Barangay Information System (BIS) activities
in some barangays.It was also found out in the study conducted by Bindawas,
Saad M. (nd) that those who had attended at least one seminar had better

43

knowledge of 8 items compared with those who did not attend any seminars. In
addition, the result of the study conducted by Benson, Kayiwa (nd) shows that
insufficient training of head teachers reduced school performance, whereas
leadership training contributed 33.5% to school performance
c) Civil Service Qualification

Table 12. Relationship between the level of knowledge and the Civil Service
Qualification of the respondents.
Descriptive
RECEIPTS
DISBURSEMENT
Kruskal Wallis Test

Mean
Statistic Value
Rank
Chi13.2
0.032
Square
12.8 Df
2
Asymp.
12.6
0.984
Sig
Civil Service
Qualification
None
15
Sub-professional
Professional
Total
25
None
15
10
Sub-professional
19.2
Professional
15.8
Total
25
ChiSquare
Df
Asymp.
Sig
Pairwise
Comparison
7.08
0.029
Insert note on marks

The Kruskall-Wallis test was also used to find relationship through
differences in barangay treasurers knowledge on receipts and disbursement when
compared among the categories of civil service qualification.
The KruskalWallis test for significant difference on the barangay
treasurers knowledge on receipts yield significant (chi-sq =.032, df =2, p=.984 ).
This result means that there is insufficient statistical evidence to reject the null

44

hypothesis and therefore the Ho is accepted. It is therefore inferred that the
knowledge of the treasurers on receipts is regardless of whether they have civil
service qualification or not.
On the other hand, in terms of their knowledge on disbursements, the test
yield significant (chi-sq=7.08, df=2, p=.029) at .05 level of significance.
Accordingly, it can be inferred that there is enough statistical evidence to reject
the null hypothesis and infer that there is at least two groups among the CSQ
groups that differ significantly in their knowledge on disbursements.
To ascertain the significantly different pairs, the pairwise comparison
with Bonferrni correction was applied. The test found groups with professional
CSQs (mean rank = 15.8) are more knowledgeable compared to those with no
CSQs (mean rank = 10).
d) Number of Years in Service
Table 13. Relationship between the level of knowledge and the number
of years in service of the respondents.
RECEIPTS
DISBURSEMEN
T
Descriptive
No. of years
in service
<1 year
1-5
6-10
>10
Total
<1 year
1-5
6-10
>10
Total
N
4
15
4
2
25
4
15
4
2
25
Kruskal Wallis Test

Mean
Statistic
Value
Rank
14
Chi-Square
4.745
12.53 Df
3
17.88 Asymp. Sig 0.191
4.75
12.63
Chi-Square
12.27 Df
12.88 Asymp. Sig
19.5
1.801
3
0.615

45

As shown in the Table 13, it can be concluded that the barangay treasurers
groupings by number of years in service (NOS) does not significantly differ in
terms of their level of knowledge in receipts (chi-sq=4.745, df = 3, p=0.191) and
disbursement (chi-sq=1.801, df =3 p=0.615). This means that the respondents
knowledge is not affected by how long they were in service or by the number of
years in service.
CHAPTER V
SUMMARY, CONCLUSIONS, RECOMMENDATIONS
SUMMARY

46

This research study aimed to find out the level of knowledge on treasury
operations of barangay treasurers in Bayombong, Nueva Vizcaya specifically on
receipts and disbursements of funds. It was also undertaken to determine the areas
where barangay treasurers need to be more knowledgeable.
The study was conducted within the vicinity of Bayombong, the capital of
the Province of Nueva Vizcaya. It covered twenty-five (25) barangay treasurers
representing each barangay in the municipality of Bayombong.
To determine the level of knowledge of the respondents, an examination
was administered. The examination composed of two parts: the first part includes
the respondents profile such as number of years in service, number of seminars
attended in line with treasury operations, educational attainment and civil service
qualification standard. The second part composed of true or false type of
questions which tests the level of knowledge of barangay treasurers with regards
to receipt and disbursements of funds. Personal interview with the respondents
was also conducted to obtain additional information and to validate their answers
in the examination. Also, document review was conducted to further strengthen
the results of the examination that was given and the interview that was
conducted.
Frequencies,
mean,
median,
standard
deviation
and
percentage
distribution were used to summarize and analyze the data gathered and to answer
the research questions raised.
Mann-Whitney test and Kruskal-Wallis test
werealso used to find relationship through differences in barangay treasurers

47

knowledge on receipts and disbursement when compared among the different
categories.
FINDINGS
The significant findings of the study are as follows:
Section 1. Profile Variable of the Respondents
The barangay treasurers are mostly college graduates. In terms of number
of years in service, majority of the respondents are within 1-5 years in service.
Those who are below 1 year in service as well as those above 5 years comprise
the smaller number of respondents. In terms of seminars attended, most of the
respondents attended one to five numbers of seminars. For the civil service
qualification standard, most of the respondent does not have the said eligibility.
Section 2. Knowledge of Barangay Treasurers on receipts and disbursements
of funds
Based on the result of the study, the respondents could be described
knowledgeable to very high extent with regards to receipt or collection of funds
(mean=4.36, median=4, sd=0.49) and disbursement (mean=4.44, median=4,
sd=0.58).
With regards to receipts or collection of funds, items regarding cash
shortages, endorsed checks and overages are the items with the lowest percentage
of correct answers. When it comes to disbursement, items regarding liquidation of

48

cash advances for payroll and local or foreign travel are the items with the lowest
percentage of correct answers.
Section 3. Relationship between the knowledge and the profile of the
respondents
The results showed that there is no significant difference in the level of
knowledge of barangay treasurer and their educational attainment and number of
years in service when it comes to either receipts or disbursement. It was also
found out that there is a significant relationship in the level of knowledge of the
barangay treasurer and number of seminars they have attended in terms of
receipts and their civil service qualification when it comes to disbursement.
Conclusions
In the light of the aforementioned review of findings, the following
conclusions were arrived at:
Respondents Profile
Generally, the respondents are college graduates and are in the service as
barangay treasurers for one to five years. Majority of the respondents have
attended one to five numbers of seminars and most of them do not have civil
service eligibility;
Level of Knowledge on Receipts and Disbursement

The barangay treasurers are knowledgeable to very high extent in terms of
receipts and disbursements of funds.

49

Relationship between Profile of the Respondents and their Level of
Knowledge on Receipts and Disbursement
Number of years in service and educational attainment do not influence
the barangay treasurers knowledge on receipts and disbursements but the number
of seminars attended and civil service eligibility are factors that influence their
knowledge on receipts and disbursements of funds.
Recommendations
Based on the conclusions of the study, the following recommendations
are advanced:
1.
Municipal and barangay officials should work hand in hand to capacitate

further their barangay treasurers. This can be achieved through seminars
and trainings that are in line with the topics where most of the treasurers
2.
are not familiar with.

That other unexplored variables unseen in this study may be explored to
test if they do influence the level of knowledge of barangay treasurers in
3.
receipts and disbursements of funds.

School of Accountancy should conduct an extension activity program in
the form of trainings or seminars based on the identified needs and
problems of the respondents.

4. The future researchers may also conduct further study on the level of
application on treasury operation of barangay treasurers.

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Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

Statement of the Problem

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

Scope and Delimitation

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

study. To further understand, the following graphical representation of the

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

Figure 1. The Paradigm of the Study

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

salaries/honoraria and other personal services, the basic supporting documents

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

Vizcaya.According to the 2007 census, Bayombong belongs to the 294 emerging

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University

administered and it served as the major data gathering tool. It was a

The Level of Knowledge on Treasury Operations of Barangay Treasurers in

Saint Marys University