EXTENT OF IMPLEMENTATION OF REVENUE-GENERATION STRATEGIES

AND REVENUE-GENERATION PERFORMANCE OF THE

MUNICIPALITIES IN ILOCOS NORTE

(Expanded Abstract)

LAWRENCE BRIAN R. LABASAN

Submitted to the Faculty of the Graduate School

Mariano Marcos State University
in Partial Fulfillment of the
Requirements for the
Degree

MASTER IN MANAGEMENT
(Financial Management)

May 2021
 EXTENT OF IMPLEMENTATION OF REVENUE-GENERATION
STRATEGIES AND REVENUE-GENERATION
PERFORMANCEOF THE MUNICIPALITIES
IN ILOCOS NORTE1

LAWRENCE BRIAN R. LABASAN2

ERROL JOHN V. VALDEZ3

The research study determined the extent of implementation of the revenue-

generation strategies and revenue generation performance of the municipalities in Ilocos

Norte.

The descriptive research design was used to describe the extent of implementation

of the revenue-generation strategies and the revenue-generation performance of the

municipalities.

A survey questionnaire was used to gather data on the extent of implementation

of the revenue-generation strategies from the respondents. Documentary analysis was

used to determine the revenue-generation performance. The data were analyzed and

interpreted using, frequencies, and percentages.

It was found out the local government units strongly implemented the revenue

target setting strategies while the strategies for tax education and information

campaigns, tax collection enforcement, and tax collection of delinquent taxpayers were

moderately implemented.

Along the revenue generation performance from 2015 - 2019, the local

government units mostly obtained positive performance in terms of revenue growth except

in 2017 were most of them performed below the benchmark.

 For the per capita growth of locally sourced revenues from 2015-2019, the

municipalities were able to perform above the benchmark.

In terms of locally sourced revenues to total LGU revenue, the municipalities were

able perform slightly above the benchmark from 2015-2019.

The municipalities slightly performed below the benchmark in terms of annual regular

income to total LGU revenue from 2015-2019.

In terms of total revenue office operations cost to locally sourced revenue, the

municipalities in Ilocos Norte were able to perform better but below the benchmark.

Lastly, in terms of the real property tax collection efficiency, the municipalities were able

to perform above the benchmark.

The study concluded that the strong implementation of the revenue-generation

strategies suited for the municipality in terms of tax collection enforcement, tax

information and education and tax collection on delinquent tax payers would improve the

collection of locally-sourced revenues of the municipality particularly on the real

property taxes. Moreover, administration of revenue generation is costly. Revenue target

setting strategies guide the municipal treasurers and revenue collectors to effectively

appropriate enough expenses for the revenue offices.

This study recommended that municipalities should employ additional collectors

to improve the implementation to revenue generation strategies. The municipalities

should also develop new strategies or adopt effective strategies used by other

municipalities through the conduct of benchmarking activities.

 Furthermore, for the municipalities to be able to meet their targets and become

efficient in the collection of real property taxes, the municipal treasurer should always

monitor and update the databank of delinquent real property taxpayers and send notices

of delinquency to them effectively by asking the aid of barangay officials to deliver such

notices. If the revenue target seems to be difficult to collect, the treasurer should make

counter projections

In addition, the assessment values of the real property taxes should be revised

every three years. If the province is unable to conduct revisions on time, the municipalities

should make an appeal to the Provincial Government of Ilocos Norte to conduct such

revision for them to update the valuation of real properties to increase tax base.

INTRODUCTION

Background of the Study

The success of local government units (LGUs) in the Philippines is measured by

the quality of services, programs, projects, and activities undertaken. However, the

viability and sustainability of the services, programs, projects and activities depends on

the availability of funds, thus revenue generation plays an important role.

Taxes and charges are imposed on both individuals and business to increase the

revenues of the LGUs and make its environment conducive to businesses and individuals.

Taxes are necessary to provide for the needs of the communities, such as infrastructure,

education, transportation, communication and health facilities.

 Through the Local Government Code of 1991 (RA 7160), the LGUs are given

powers, authority, responsibilities, and resources to become self-reliant. The LGUs can

generate resources to supplement the Internal Revenue Allotment (IRA) and grants

provided by the national government. With such power, the LGUs can levy taxes, fees

and charges, and to create other sources of revenues for their exclusive use and

disposition. The imposition of taxes, fees and charges is mandated and implemented

through ordinances approved by local government councils.

However, there has been increasing pressure for the LGUs to generate additional

resources and to enhance efficiency in allocating the resources to provide better services,

programs, projects and activities to the communities. There are still LGUs in the country

that heavily depend on tax revenue allotment, grants, and loans to sustain operations and

to provide development to the people. Municipalities can become less dependent on the

IRA provided by the national government if collection of real property and other local

taxes increase.

To ensure the viability and the sustainability of the municipalities in Ilocos Norte,

the Provincial Treasurer’s Office (PTO) provides revenue targets in traditional sources,

revenue generation measures, and technical assistance to municipal treasures (Jambaro,

2014). The municipalities in Ilocos Norte have an average percentage revenue of 71%

IRA share and 29% local revenue sources from 2009-2018. However, even the first- and

second-income class municipalities in the province remain 68% dependent on national

government revenues due to poor revenue generation from local sources (Bureau of Local

Government Finance, 2019).

 In order to increase the revenues of the municipalities to provide better services

to the people, become less dependent on internal revenue allotment, and improve credit

worthiness, the municipalities could focus on revenue generation strategies along real

property tax, business tax, and other fees and charges. This premise provided an avenue

for the researcher, working as Disbursing Officer II at the Provincial Treasurer’s Office,

to conduct the study on the extent of implementation of the revenue-generation strategies

and performance of municipalities in Ilocos Norte from 2015 - 2019.

Statement of the Problem

The study looked into the extent of implementation of the revenue-generation

strategies and its influence on the revenue-generation performance of municipalities in

Ilocos Norte from 2015 – 2019.

Specifically, it sought answers to the following questions:

1. What is the extent of implementation of the revenue-generation strategies

in terms of:

1.1 revenue target setting;

1.2 tax information and education campaigns;

1.3 collection enforcement; and

1.4 collecting on delinquent taxpayers?

2. What is the revenue-generation performance in terms of:

2.1 revenue growth;

2.2 per capita growth of locally-sourced revenue;

2.3 locally-sourced revenues to total LGU revenue;

 2.4 annual regular income to total revenue;

2.5 total revenue office operations cost to locally-sourced revenues

plus education fund; and

2.6 real property tax collection efficiency?

Significance of the Study

The results of the study could serve as reference for policymakers to

form resolutions, ordinances, programs, and activities to improve the revenue generation

of the province.

These results could contribute to the impact studies presented and conducted by

the Bureau of Local Government Finance in revenue-generation and resource

mobilization.

The study could provide guidance to the municipal treasurers, revenue collectors

and staff to become more efficient in implementing revenue-generation strategies and

enhance their ability to gather tax and non-tax revenues for their respective

municipalities.

The results could also enhance the researchers’ skills in identifying appropriate

revenue generation strategies to increase performance of the municipalities.

Lastly, the results of the study could be a ready reference for other researchers

studying the revenue generation strategies and performance.

Scope and Delimitations of the Study

The study focused on the extent of implementation of the revenue generation

strategies and the performance of the municipalities in Ilocos Norte from 2015-2019. It

involved the municipal treasurers and revenue collection officers. The city treasurers of

the City of Batac and Laoag were excluded as respondents because cities have separate

revenue ordinances and taxing powers. Performance was limited to the ability of

municipalities to generate funds. Assessment of work performance and efficiency of the

respondents were not included in the study.

The extent of implementation of revenue-generation strategies was limited to

revenue target setting, tax information and education campaigns, collection enforcement,

and collection on delinquent taxpayers.

Revenue generation performance was limited to revenue growth, per capita

growth of locally-sourced revenue, locally-sourced revenues to total LGU revenue,

regular annual income to total revenue, total revenue office operations cost to locally-

sourced revenues plus education fund, and property aggregation growth. Financial data

were gathered from the electronic statements of receipts and expenditures database of the

provincial treasurer’s office.

Data analyzed and interpreted were limited only to those gathered through a

survey questionnaire from the municipal treasurers and revenue collectors in. Ilocos

Norte.
 THEORETICAL FRAMEWORK

The following are the theories and principles that served as bases for the study.

These are the strategy theory and the benefit theory of taxation.

Hofer and Schendal (1978) described strategy as a game plan through which the

aims and objectives of an organizations are achieved. As cited by Chaffee (2010), Hofer’s

definition typifies the adaptive model strategy, characterizing it as concerned with the

development of a viable match between the opportunities and risks present in the external

environment and the organization’s capabilities and resources for exploiting these

opportunities. Hofer and Schendal defined revenue strategy as the fundamental pattern of

present and planned resources, and environmental interaction that indicate how the

organization will achieve its aims and objectives. It is the skill employed in managing

any affairs, which include the local government affairs, especially in the means of

generating revenue. The strategy of revenue generation must aim for the following:

ensuring the survival of local government as it relates to determine priorities and decision

making; enhancing the viability of local government objectives; de-emphasizing on

federal and statutory allocation; tapping all available opportunities in their areas; ensuring

effective and efficient management of financial resources; and maximizing revenue while

minimizing the cost of collection.

According to Kagan (2019), taxation is a term for when a taxing authority, usually

a government, levies or imposes a tax. The term "taxation" applies to all types of

involuntary levies, from income to capital gains to estate and property taxes. A local tax

is an assessment by a province, county, city, or municipality to fund public services. Local

taxes come in many forms, from property taxes to sales taxes and licensing fees.

Musgrave (1989) stated that the taxation must take place in accordance with the benefit

taken by a person from the facilities provided by the government.

Under the benefit theory of taxation, taxes are seen as serving a function similar

to that of prices in private transactions; that is, they help determine what activities the

government will undertake and who will pay for them. If this principle could

be implemented, the allocation of resources through the public sector would respond

directly to consumer wishes. The benefit principle is utilized most successfully in the

financing of roads and highways and other public utilities through levies on motor fuels

and tolls and other user fees and charges (McLure, Neumark, & Cox, 2007).

The conceptual framework of the study was anchored in the theory of strategy and

the benefit theory of taxation because the concept of these theories serves as the guide of

implementation of strategies, and revenue generation performance from the collection of

tax and non-tax revenues.

CONCEPTUAL FRAMEWORK

The conceptual framework of the study is presented in Figure 1. The variables

used to describe the financial status of the municipalities are the revenue generation

strategies employed by the LGUs in the Province of Ilocos Norte and their revenue

generation performance.
 The revenue generation strategies employed by the LGUs were described in terms

of revenue target setting; tax information and education campaign; tax collection

enforcement; and tax collection on delinquent taxpayers.

These strategies were measured in terms of revenue growth; per capita growth of

locally-sourced revenue; locally-sourced revenues to total LGU revenue; annual regular

income to total revenue; total revenue office operations cost to locally-sourced revenue

plus special education fund collected; and real property tax collection growth.

Revenue Generation Strategies Revenue Generation

Performance
• Revenue Target Setting
• Tax Information and • Revenue Growth
Education Campaign
• Per Capita Growth of
• Tax Collection Enforcement locally-sourced revenue
• Tax Collection on • Locally-sourced revenues
Delinquent Tax Payers to total LGU revenue
• Annual regular income to
total revenue
• Total revenue office
operations cost to locally-
source revenues plus
special education fund
• Real property tax collection
efficiency

Figure 1. The Research Paradigm.

 METHODOLOGY

This part of the paper presents the methods followed in the conduct of the study

which includes research design, locale of the study, population and sampling, research

instrument, data gathering procedure and statistical treatment of data including the ethical

considerations.

Research Design

The study used the descriptive research design to describe the revenue-generation

strategies and revenue generation performance of municipalities. Strategies described

were revenue target setting, tax information and education campaigns, tax collection

enforcement, and tax collection on delinquent tax payers. Revenue-generation

performance was determined through document analysis that showed revenue growth,

per capita growth of locally-sourced revenue, locally-sourced revenues to total LGU

revenue, annual regular income to total revenue, total revenue office operations costs to

locally-sourced revenues plus special education fund, and real property tax collection

growth.

Locale of the Study

The research study was conducted in the Province of Ilocos Norte composed of

two component cities and 21 municipalities. The component cities included Laoag City

and the City of Batac while the 21 municipalities included Adams, Pagudpud, Dumalneg,

Bangui, Burgos, Pasuquin, Bacarra, Vintar, Sarrat, Carasi, Piddig, San Nicolas, Dingras,
Solsona, Nueva Era, Banna, Paoay, Currimao, Pinili, Badoc, Marcos. In the study the two

cities were excluded due to having separate revenue ordinances.

Population and Sampling Procedure

The population of the study were the 21 municipal treasurers and 21 local revenue

collection officers of the different municipalities in Ilocos Norte. Total enumeration was

used to include 42 local treasury employees equipped with fidelity bond to issue

accountable forms.

Research Instrument

The survey questionnaire was used to elicit information from the municipal

treasurers and collectors on the extent of implementation of revenue generation strategies

employed by the municipalities in terms of revenue target setting; tax information and

education campaign; tax collection and enforcement; and tax collection on delinquent tax

payers.

The research instrument was designed by the researcher and was presented to the

provincial treasurer for evaluation. It was also reviewed, face-validated, and approved by

the advisory committee.

Data Gathering Procedure

Permission to conduct the study was sought from the provincial treasurer and local

chief executives of the different municipalities in Ilocos Norte. The study used primary

and secondary data. Primary data included the revenue generation strategies gathered
through the use of the survey questionnaire. Secondary data were retrieved from

statements of receipts and expenditures (SRE) of the municipalities from calendar years

2015 to 2019. These statements were submitted by the municipalities to the provincial

treasurer’s office and forwarded to the Bureau of Local Government Finance (BLGF).

These documents were downloaded from the electronic statement of receipt and

expenditures system of the provincial treasurer’s office in Ilocos Norte. Permission and

approval of the Provincial Treasurer was sought.

The consent of the respondents involved in the study was sought before their

participation and they were given ample time to understand and comprehend the items in

the survey questionnaire.

Statistical Treatment of Data

The data gathered were analyzed, using tables, means, and document analysis. In

determining the extent of implementation of the revenue generation strategies, responses

to the items were made on a rating scale of 1 to 6 (e.g., not implemented to fully

implemented) and the means were interpreted using the following norms:

Range of the Descriptive Extent of

Mean Values Interpretation (DI) Implementation
5.51 – 6.00 Fully implemented (FI) 100% implementation
4.51 – 5.50 Strongly implemented (STI) 85% - 99% implementation
3.51 – 4.50 Moderately implemented (MI) 51% - 84% implementation
2.51 – 3.50 Slightly implemented (SLI) 17% - 50% implementation
1.51 – 2.50 Negligibly implemented (NEI) 1% - 16% implementation
1.00 – 1.50 Not implemented (NOI) 0% implementation
 The performance of the revenue-generation of the municipalities were measured

using the financial indicators adopted from the Bureau of Local Government Finance in

terms of revenue growth; per capita growth of locally-sourced revenue; locally-sourced

revenues to total LGU revenue; annual regular income to total revenue; total revenue

office operations cost to locally-sourced revenues plus special education fund; and real

property tax collection growth.

The performances were computed using the following formula:

Revenue Growth
(Total Revenues Yr1 - Total Revenues Yr0) x 100
RG =
Total revenue Yr0

Per capita growth of locally- sourced revenue

(LSR per Capita Yr1 - LSR per CapitaYr0) x 100

PCGLSR =
LSR per Capita Yr0

Locally-sourced revenues to Total LGU revenue

Locally Sourced Revenues x 100

LSR-TR =
Total Revenues

Annual regular income to total revenue

Annual Regular Income x 100

ARI-TR =
Total Revenues

Total revenue office operations cost to locally-sourced revenues plus special

education fund
 Revenue Office Operations Cost x 100
TROOC =
Locally Sourced Revenues + Special Education Fund

Real property tax collection efficiency

Actual Real Property Tax Collections x 100

RPTCE =
Targeted Real Property Tax Collections

In determining the level of revenue generation performance (RG, PCGLSR, LSR-

TR, ARI-TR, TROOC, and RPTCE) of the municipalities, the values were compared to

the Local Government Financial Performance Monitoring System (LGFPMS) benchmark

averages to where the LGU income class belongs. These values were described as above

average, average and below average.

Ethical Considerations

To ensure that this study does not contradict ethical issues, the following measures

were done:

The researcher sought permission to conduct the study from the municipal mayors

and the provincial treasurer in the province of Ilocos Norte. It was emphasized that the

study was conducted to complete the requirements for the degree Master in Management

major in Financial Management.

The consent of the municipal treasurers and revenue collectors of the

municipalities in Ilocos Norte, the respondent to this study, was obtained before their

participation in the study. It was also emphasized that the participation of the respondents

was voluntary.
 The research instrument was presented to the provincial treasurer for evaluation.

It was designed to elicit information with due care, and that the items were not contentious

or set to embarrass the respondents.

The statement of receipts and expenditures reviewed in the study were considered

public documents as they were submitted by the LGUs to the Bureau of Local

Government Finance. With the permission and approval of the provincial treasurer, these

documents were downloaded from the electronic statement of receipts and expenditures

system of the provincial treasurer’s office. Information gathered in the study were treated

with utmost confidentiality and were used solely for the purpose of the study.

Before the researcher conducted the study, the research proposal was submitted

to the University Research and Ethics Review Board for review and evaluation to ensure

that ethics in conducting research were strictly observed and followed.

SUMMARY

This study determined the extent of implementation of strategies and revenue-

generation performance of the municipalities in Ilocos Norte.

Specifically, it answered the following sub-problems: 1) What is the extent of

implementation of the revenue-generation strategies in terms of: revenue target setting;

tax information and education campaigns; tax collection enforcement; and tax collection

on delinquent tax payers? 2) What is the revenue-generation performance of the

municipalities for 2015-2019 of in terms of: revenue growth; per capita growth of locally-

sourced revenue; locally-sourced revenues to total LGU revenue; annual regular income
to total revenue; total revenue office operations cost to locally-sourced revenues plus

special education fund; and real property tax collection efficiency?

This descriptive study used total enumeration in selecting its 42 respondents who

were the municipal treasurer and local revenue collection officers of the 21 municipalities

of Ilocos Norte. A survey questionnaire was used to gather data. Financial data were

downloaded through the use of Electronic Statement of Receipts and Expenditures of the

provincial treasurer’s office with the permission of the provincial treasurer.

The data gathered were analyzed through the use of the mean. Moreover,

document analysis was conducted to determine the revenue-generation performance of

the municipalities in Ilocos Norte.

Findings

In terms of the extent of implementation of revenue-generation strategies, the

municipalities had strongly implemented the revenue target setting indicating that these

strategies were implemented at about 85-99 percent, signifying that the municipalities

highly conform to the mandates of BLGF in setting up their revenue targets.

The strategies in both tax information and education campaign and tax collection

enforcement were moderately implemented by the municipalities which only a few

strategies were implemented due to lack of manpower in some municipalities.

The municipalities also moderately implemented the strategies in tax collection

on delinquent taxpayers due to the risks involved in distraint of properties and the

exhaustive process that should be in accordance to the law.

 The revenue-generation performance of the municipalities was measured based

on revenue growth, per capita growth of locally-sourced revenue, locally-sourced

revenues to total LGU revenue, annual regular income to total revenue, total revenue

office operations cost to locally-sourced revenues plus special education fund, and real

property tax collection efficiency.

In terms of revenue growth, the municipalities in Ilocos Norte were able to

increase their performance rating in CY 2016 and 2018 due to the increase in the

collection of other shares due from the national government because the fund release of

tobacco excise taxes. In 2018, the municipalities of Pinili, Badoc, Marcos, Banna, and

Dingras gained the highest increase in the revenue growth because they were the top-

producing native tobacco and barley in the province.

For the per capita growth of locally sourced revenues from 2015-2019, most of

the municipalities were unable to pass the benchmark due to limited local sources and

moderately implemented strategies in tax collection enforcement. In CY 2018 only the

municipalities of Adams, Dumalneg, Currimao, Marcos, Solsona and San Nicolas were

able to pass the benchmark that is why they were able to improve their tax collection

efforts in collecting revenues from local sources in that particular year.

In terms of locally sourced revenues to total LGU revenue, majority of the

municipalities were able perform slightly above the benchmark from 2015-2019. The

municipalities of Burgos, Bangui, Pagudpud, Paoay, Currimao, Sarrat, Bacarra, Solsona,

Pasuquin, and San Nicolas were able to pass the benchmarks during the five-year period

because their volume of collections in real property taxes and non-tax revenues were
higher than those of other municipalities in Ilocos Norte. The municipality of San Nicolas

obtained the highest rating in locally-soured revenues to total LGU revenue because it

could collect a huge amounts of business taxes.

Most of the municipalities of Ilocos Norte were able to pass the benchmark in

terms of annual regular income to total LGU revenue from 2015-2019 which implies that

their total revenues were predictable compared to other municipalities. The municipalities

of Burgos, Bangui, Pagudpud, Currimao, Badoc, Piddig, and Pasuquin were not able to

pass the benchmark because of grants, aids, interlocal transfers, and special education

fund due from real property taxes they have collected.

Along the ratio of total revenue office operations cost to locally-sourced revenue,

majority the municipalities in Ilocos Norte were able to pass the benchmark from 2015

to 2019 which implies that they were able to mobilize their revenues effectively. The

municipalities of Adams, Dumalneg, Carasi and Nueva Era were unable to pass the

benchmark due to limited local sources which cannot sustain the financial needs of their

revenue offices.

Lastly, in terms of the real property tax collection efficiency, the municipalities

of Ilocos Norte were unable to meet their revenue targets because there has been no

revision of assessment conducted by the provincial assessor’s office since 2014. There

was also a slight implementation of strategies in the collection of delinquent taxes due to

the exhaustive process required by law. The municipalities of Burgos, Bangui, Pagudpud

and Currimao were able to efficiently collect real property taxes due to the expansion of

windmills and building of solar power plant and farm.

 Conclusions

The municipalities in Ilocos Norte are still dependent on their Internal Revenue

Allotment (IRA) share from the national government. Other shares from the national

government, like tobacco excise tax and utilization of geothermal, hydrothermal, and

other renewable energies, contribute a lot to the revenue growth of the municipalities.

Real property taxes are the main source of tax revenues generated by the majority

of the municipalities while local economic enterprises provide a huge potential in the

revenue-generation of non-tax revenues.

An improvement in the implementation of the strategies which is suited to the

municipality in terms of tax collection enforcement, tax information and education and

tax collection on delinquent tax payers will eventually increase the collection of locally-

sourced revenues of the municipalities.

Administration of revenue generation is costly. Revenue target setting strategies

guide the municipal treasurers and revenue collectors to effectively appropriate enough

expenses for the revenue offices.

Recommendations

Based on the findings and conclusions of the study the following are

recommended:

The municipalities should employ additional collectors to improve the

implementation to revenue generation strategies. Further, the municipalities should

develop new strategies or adopt effective ones used by other municipalities through the

conduct of benchmarking activities.

For the municipalities to be able to meet their targets and become efficient in the

collection of real property taxes, the municipal treasurer should always monitor and

update the databank of delinquent real property taxpayers and send notices of delinquency

to them effectively by asking the aid of barangay officials to deliver such notices. If the

revenue target seems difficult to collect, the treasurer should make counter projections to

the BLGF.

The assessment values of the real property taxes should be revised every three

years. If the province is unable to conduct revisions on time, the municipalities should

make an appeal to the provincial assessor to conduct such revision and update the

valuation of real properties to increase tax base.

More studies on the revenue-generation strategies and performance that will

include factors that were not considered in the present study should be conducted to

provide more information on revenue-generation.

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 THE RESEARCHERS

Lawrence Brian R. Labasan is from San Antonio, Zambales, Philippines. He

graduated Magna Cum Laude and Class Valedictorian at Northern Christian College,

Laoag City in 2016 with the degree of Bachelor of Science in Business Administration

(BSBA) with Financial Management as his field of specialization. In 2018, he passed the

Basic Competency on Local Treasury Examination (Level 1) conducted by the Civil

Service Commission for the local treasury eligibility. In 2019, he also passed the

Intermediate Competency on Local Treasury Examination and awarded by the Bureau of

Local Government Finance for being 9th rank among the successful examinees in the

Philippines.

At present, he holds a Disbursing Officer position at the Provincial Government

of Ilocos Norte. He is also a part-time College of Business Education instructor at

Northern Christian College. He has already attended various trainings and seminars in

ethics and accountability, auditing, and management.

 Dr. Errol John V. Valdez finished his degree Doctor of Philosophy (Ph.D.)

major in Development Management and Master in Business Administration in June 2019

and March 2007, respectively, at the Divine Word College of Laoag, Graduate School of

Business. He also earned his Bachelor’s Degree in Business Administration major in

Management Accounting in April 2002 at the Mariano Marcos State University, College

of Business, Economics and Accountancy.

At present, he holds the position as Assistant Professor III, designated as the

Extension Coordinator of MMSU-CBEA, and actively participates in research and

extension endeavors. He also attended competency and skills trainings on business

analytics, public financial management, and entrepreneurship. He serves as coach and

adviser to local, regional, national, and international competitions, both academic and

non-academic in nature. Lastly, he is frequently invited to serve as resource speaker on

topics such as entrepreneurship, business and financial management, bookkeeping,

personality development, values re-orientation, feasibility study preparation, business

planning, professional ethics and work values and management and leadership, and

evaluator to various research reviews and community development competitions.