CERTIFICATE OF THE STATISTICIAN

This is to certify that I have edited this thesis entitled:

THE BUDGETARY SYSTEM OF THE

MUNICIPALITY OF BALIWAG BULACAN, 2017

prepared by
Jemverick D.S. Bautista
Maricris P. Bautista
Florence Louise N. Dolleno
Katherine Joy C. Estrella
Steven Mark D. Manangu
Ysa Ayen B. Santos
Justine Y. Tuazon

and has provided the statistical treatment and data analysis.

Engr. LOURDES B. HIPOLITO, Ed.D.

Statistician

(0922) 889-8629
Affiliation / Contact Number

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 Acknowledgement

This thesis is a tribute of thankful praises to the Lord Almighty whose guidance and

countless blessing propelled its fulfillment. The researchers express an appreciation and deep

gratitude to all who have lighted the way through the process of the study: Mr. Luisito V. Correa,

CPA, CAT, MBA, the researchers adviser, for his constructive guidance and wise suggestions

which gave direction to the conduct of the study and the writing for this research report; to Hon.

Mayor Ferdie V. Estrella, Municipal Mayor of Baliwag, Bulacan, for granting the researchers

request to conduct the survey and interview with his constituents, fellow officials and employees;

to all the municipal officials, heads of offices and employees of the Municipality of Baliwag,

Bulacan for their cooperation in answering the questionnaire and finally, we express our very

profound gratitude to our parents for providing us with unfailing support and continuous

encouragement in conducting this study and through the process of researching and writing this

thesis. This accomplishment would not have been possible without them.

For I know the plans I have for you, says the Lord. Plans to prosper and not to harm you,

plans to give you a hope and a future. - Jeremiah 29:11

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 Abstract

This thesis aims to examine the significant difference in the responses of municipal officials,
heads of offices and rank and file employees concerning the budgetary system of the
Municipality of Baliwag Bulacan. Based on the results of the analysis of variance (ANOVA),
there is no significant difference in the responses of the following groups with regards to
budgetary practices, problems encountered and benefits derived from the budgetary system of
the municipality.

Keywords: municipal officials, heads of offices, rank and file employees, budgetary system,
analysis of variance (ANOVA), budgetary practices, problems encountered, benefits derived

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 LIST OF TABLES

Table
No. Description Page
I Distribution of Cases 24

II Profile of Municipal Officials, Heads of Offices and Employees of Baliwag 25

III Budgetary Practices 28

IV Problems Encountered 32

V Benefits Derived 36

VI Analysis of Variance in the Responses of the Municipal Officials, Heads of

Offices and Rank and File Employees on the Budgetary Practices 38

VII Analysis of Variance in the Responses of the Municipal Officials, Heads of

Offices and Rank and File Employees on the Problems Encountered 39

VIII Analysis of Variance in the Responses of the Municipal Officials, Heads of

Offices and Rank and File Employees on the Benefits Derived 40

IX ANOVA: Budgetary Practices 57

X ANOVA: Problems encountered 57

XI ANOVA: Benefits derived 57

LIST OF FIGURES

Figure Description Page

No.
1 Map of Baliwag 5

2 Conceptual Framework 18

3 Research Flow 23

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 TABLE OF CONTENTS

Title Page
Certificate of the Statistician .... i
Acknowledgement ii
Abstract iii
List of Tables ... iv
List of Figures . iv
Table of Contents . v
CHAPTER I: INTRODUCTION
1.1 Background of the Study 1
1.2 Significance of the Study ... 6
1.3 Scope and Delimitation .. 7

CHAPTER II: RESEARCH QUESTIONS

2.1 Review of Related Literature . 8
2.2 Synthesis of the Literature . 14
2.3 Theoretical Framework .. 15
2.4 Statement of the Problem ... 16
2.5 Research Hypotheses .. ...17
2.6 Conceptual Framework ... ...18

CHAPTER III: RESEARCH METHODOLOGY

3.1 Research Design 19
3.2 Subjects and Study Sites . ...19
3.3 Data Measure .. ...20
3.4 Data Gathering Procedures .21
3.5 Ethical Consideration .. ...21
3.6 Statistical Treatment ...21

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CHAPTER IV: RESULTS AND DISCUSSIONS
4.1 Results of Statistical Procedures 24
4.2 Implication and Interpretation of Results38

CHAPTER V: SUMMARY, CONCLUSION AND DIRECTIONS

FOR FUTURE RESEARCH
5.1 Summary 42
5.2 Conclusion . 46
5.3 Directions for Future Research47
REFERENCES .. 48
APPENDIXES
A. Definition of Terms .51
B. Questionnaire . 52
C. Letter of Request .....55
D. Letter of Approval .......56
E. Computation Tables 57

CURRICULUM VITAE 58

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