PRACTICES ON FUND ALLOCATION FOR HEALTH AND

FINANCIAL ACCOUNTABILITY OF DIFFERENT

BARANGAYS IN SINILOAN, LAGUNA

OBJECTIVES:

Generally, this study aims to know the Practices on Fund Allocation for Health

and Financial Accountability of Different Barangays in Siniloan, Laguna.

Specifically seeks:

1. To identify the practices of fund allocation for health in different Barangay

in Siniloan, Laguna

2. To evaluate the practices of fund allocation for health in Compliance with

the Manual on Financial Management for Barangays (MFMB).

3. To evaluate the quality of financial information in terms of:

3.1. Transparency of financial data

3.2. Accuracy of financial data

3.3. Timeliness of Reporting

4. To identify factors that affect accountability of Barangays in terms of:

4.1. Human Resources Competence

4.2. Supervision from Municipal Accountants

4.3. Accountability of Financial Management

The Problem and It’s Background
As the COVID-19 brought horror to every country in the world, the Duterte

administration sent a clear signal to look beyond the Covid-19 pandemic with its

2021 National Expenditure Program (NEP), built around the theme “Reset,

Rebound and Recover: Investing for Resiliency and Sustainability.” The budget is

currently being deliberated, and among the public have questioned the

administration’s priorities. The needed response to the ongoing pandemic has

been hard to every Filipinos. The NEP provides P1.663 trillion (36.9 percent) for

social services; P1.347 trillion (29.9 percent), economic services; P742.2 billion

(16.5 percent), public services; P560.2 billion (12.4 percent), debt service; and

P210.6 billion (4.7 percent), national defense Netz K. (2020)

Among departments, the education sector — the Department of Education

(DepEd), Commission on Higher Education, Technical Education and Skills

Development Authority, and state universities and colleges — would get the

largest allocation at P754.4 billion, up 16 percent from the P650.2 billion

earmarked in the 2020 outlay. The Department of Public Works and Highways is

set to receive the second highest allocation at P667.3 billion; followed by the

Department of Interior and Local Government, P246.1 billion; Department of

National Defense, P209.1 billion; Department of Health (DoH), P203.1 billion;

Department of Social Welfare and Development (DSWD), P171.2 billion;

Department of Transportation, P143.6 billion; Department of Agriculture (DA),

P66.4 billion; the judiciary, P43.5 billion; Department of Labor and Employment,
P27.5 billion; and the Department of Trade and Industry (DTI), P20.162 billion.

Netz K. (2020)

The allocation of funds, the budget for health ranks 6 th on national funds to

be looked for on 2021. The allocations of local fund on the other hand, are grants

from the national government to local government. The purpose of giving fund to

allocate for different activities is to finance the implementation of governance and

development, social development and empowerment of rural communities.

A government fund is a grouping used in accounting for tax-supported activities

completed by the federal government. Under the umbrella of a government fund,

a branch demonstrates it spent the money it was allocated correctly through the

maintenance of a financial statements specifically “in simplified manner as

prescribed by the Commission on Audit” Section 334(c) of RA 7160. The fund

allocation and the sustentation of financial records will eventually reflects the

local government’s accountability and responsibility in spending its received

funds.

In this study, the researchers aim to give light on the disbursement of

funds especially during the pandemic and how these activities gave effects to the

responsibility of the accounted persons in Barangays. With this, the researchers

seek to identify the “Practices on Fund Allocation for Health and Financial

Accountability of Different Barangays in Siniloan, Laguna”

 Statement of the Problem

This study aims to determine the Practices on Fund Allocation for Health

and Financial Accountability of Different Barangays in Siniloan, Laguna.

Specifically, it seeks to answer the following questions:

1. What are the practices of fund allocation for health in different Barangay in

Siniloan, Laguna?

2. What are the practices on allocation of funds for health in Compliance with

the Manual on Financial Management for Barangays (MFMB)?

3. What is the quality of financial information in terms of:

3.1. Transparency of financial data;

3.2. Accuracy of financial data; and

3.3. Timeliness of Reporting?

4. What are the factors that affect accountability of Barangays in terms of:

4.1. Human Resources Competence;

4.2. Supervision from Municipal Accountants; and

4.3. Accountability of Financial Management?

REFERENCES

COA_C2015-011.pdf

Journals

Asdiant, Nurzaimah and Iskandar Muda (2014) “Analysis on the Timeliness of the

Accountability Report by the Treasurer Spending in Task Force Units in

Indonesia”.

Dinna Tri Yulihantini Siti Maria Wardayati University of Jember (2016) “Financial

Accountability in the Management of Village Fund Allocation”.

Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia

(2016) “Factors Affecting the Accountability of Village Financial Management”.

Atmadja A T, Universitas Pendidikan Ganesha Saputra K A K, Universitas

Warmadewa (2018) “Determinant Factors Influencing the Accountability of

Village Financial Management”.

Pancawati HARDININGSIH, Udin UDIN, Greg. N. MASDJOJO, Ceacilia

SRIMINDARTI (2020) “Does Competency, Commitment and Internal Control

Influence Accountability?”