BUKIDNON STATE UNIVERSITY

Malaybalay City, Bukidnon 8700

Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph

COLLEGE OF PUBLIC ADMINISTRATION

TITLE PROPOSAL FORM

Please check:  Doctoral Dissertation  Master’s Thesis

Date of Presentation: October 15, 2022

Name : Mayela Lou A. Mellomida BukSU : Main

First Name M.I. Family Name Campus

Student : Contact : Email :

Number Numbe Address
2201110733 r 09269661235 2201110733@student.buksu.edu.ph

Proposed Title Monitoring of Budget Utilization

No. 01

Rationale [maximum of three (3) sentences only]

(Brief background of the proposed study, why this study has to be conducted, compelling reason to conduct the
study, the need to conduct the study.)
A Status of Utilization Report (SUR) shows the available SAROs and the total obligations incurred over a

specific period, which displays the utilization rate of every program, activity, and project both in continuing and

current appropriation. Program holders on the other hand are expected to utilize their allotment effectively and

efficiently based on the Special Allotment Release Order (SARO) issued by the Department of Budget and

Management (DBM), Central Office (CO), and Regional Office (RO). The current practice in the division office

for the utilization of these documents causes a delay in the utilization of the existing SAROs by the program

holders, because of the late updating of the Status of Utilization Report (SUR), which in return affects the

budget performance of the division office as a whole.

Theoretical / Conceptual and Legal Bases

(Theories/Concepts Required supported with legal bases such as constitutional provisions, international
treaties, SDG, national and local policies, executive orders, circulars, directives, ordinances, memoranda,
manuals, etc.)

Theory/Concept
1. Balanced Budget Theory

- Adam Smith (1992) provides an explanation of a balanced budget is a budget (i.e., a financial plan)

in which revenues are equal to expenditures, such that there is no budget deficit or surplus.

Document code: CPA –F-009 Revision No.: 01 Issue No. 1 Issue Date: February 28, 2020 Page 1 of 5
 Although the concept of a balanced budget applies to any organization that generates operating

revenues and incurs operating expenses, it is most commonly applied to government budgets.

Constitutional Provision
1. Article XIV, Section 5 (5) of the 1987 Philippine Constitution

- “The State shall protect and promote the rights of all citizens to quality education at all levels, and

shall take appropriate steps to make such education accessible to all.”

The 2030 Agenda for Sustainable Development

1. Sustainable Development Goal Number 4: Quality Education

- Quality Education: Ensure inclusive and equitable quality education and promote lifelong

opportunities for all.

2. Sustainable Development Goal Number 17: Partnerships for the Goals

- Partnerships for the Goals: Strengthen the means of implementation and revitalize the global

partnerships for sustainable development.

National and Local Policies

1. Section 93, National Budget Circular 542 (Transparency Seal Provision)

- Sec. 93. Transparency Seal. To enhance transparency and enforce accountability, all national

government agencies shall maintain a transparency seal on their official websites. The transparency

seal shall contain the following information: (i) the agency’s mandates and functions, xxx annual

reports, as required under National Budget Circular Nos. 507 and 507-A dated January 31, 2007

and June 12, 2007, respectively, for the last three (3) years; (iii) their respective approved budgets

and corresponding targets immediately upon approval of this Act; xxx

Philippines’ Ambisyon Natin 2040

1. The Life of All Filipinos in 2040: Matatag, Maginhawa at Panatag na Buhay

- Filipinos are comfortable: Maginhawa, “Children receive quality education so that they realize their

full potential and become productive members of society.”

Department of Education (DepED) Orders

1. DepED Order Number 122, series of 2017: “Memorandum of Monthly Budget Utilization Reports of

Programs, Activities, and Projects”

- Paragraph 1: “The Department of Education (DepEd) issues this DepEd Memorandum to effectively

monitor the implementation of its priority programs. xxx

Proposed Research Questions

Document code: CPA –F-009 Revision No.: 01 Issue No. 1 Issue Date: February 28, 2020 Page 2 of 5
 (Maximum of 3 questions.)

1. What is the extent of the monitoring of budget utilization in the DepEd – Division of Malaybalay City in

terms of:

1.1 Timeliness;

1.2 Efficiency;

1.3 Consistency; and,

1.4 Accuracy?

2. What are the issues encountered by the program holders/coordinators in the monitoring of budget

utilization in DepEd – Division of Malaybalay City?

3. What interventions can be developed to improve the monitoring of the budget utilization in Department

of Education – Division of Malaybalay City?

Research Methodology

Please  Quantitative Research  Qualitative Research

Research Type
Check.
DepEd – Division of Malaybalay City
Research Locale

Research Participants Section/Unit Heads, Program Holders/Coordinators

Data Gathering  Survey  Focus Group  Key Informant Interview

Procedure  Interview Discussion  Others.
(Please check)  Documentary Analysis Specify_______________________

Treatment of Data Mean and Standard Deviation, Thematic Analysis

Research Instrument [Check what are applicable. Attach if available]

 Questionnaire  Interview Guide  Researcher - made
 Check List  Others. Specify  Adapted. From
________________ ______________________________

Significant Readings
(Write at least three of your significant readings related to your research topic in one or two sentences They
could be related literature or studies.)

Reading Insights Author Year

egfl.org.uk site (2016) states that budget monitoring is important because regular egfl.org.uk. 2016

monitoring of income and expenditure against the agreed budget is central to

effective financial management. It allows a budget officer or program holder to

maintain financial control by reviewing the current position and taking any

Document code: CPA –F-009 Revision No.: 01 Issue No. 1 Issue Date: February 28, 2020 Page 3 of 5
 remedial action necessary. were positively related to student achievement.

Arthur Andersen (2022) emphasizes that one should link budget development to Andersen, 2022

corporate strategy, because the budget expresses how resources will be allocated A.

and what measures will be used to evaluate progress, budget development is

more effective when linked to overall corporate strategy. Linking the two gives all

managers and employees a clearer understanding of strategic goals.

Government Finance Officers Associations (2022) wrote that monitoring the Government 2022

budget is important to ensure that the financial, operational and capital plans that Finance

were developed and approved for implementation as part of the budget processes Officers

are being implemented. Budget monitoring is crucial for an organization to be able Associations

to enforce accountability related to spending.

References [Use APA Referencing Style, 7th Edition]

1987 Philippine Constitution.

Memorandum on Preparation of Monthly Budget Utilization Reports of Programs Activities and Projects. (2017, July 17).
Department of Education.
Retrieved March 30, 2022.
From https://www.deped.gov.ph/2017/07/17/july-17-2017-dm-122-s-2017-memorandum-on-preparation-of-monthly-utilization-reports-of-programs-activities-and-
projects.

Landry, M. (2019, September 11). Key Benefits of Microsoft Access Database. Morgan Landry. Retrieved March 30, 2022,
from https://training.nhleraninggroup/blog/key-benefits-of-the-microsoft-access-database.
Dampog, M. (2021, May 30). Action Research Proposal Template. Mercedita Dampog. Retrieved March 30, 2022,
from https://www.researchgate.net/publication

Gray, D.E. (2013). Doing Research in the Real World. Sage.

Snedecor, George W. and Cochran, William G. (1989). Statistical Methods, Eight Edition, Lowa State University Press.

Egfl.org.uk. (2016) Section 3: Budget Monitoring. Retrieved September 18, 2022,

from https://www.egfl.org.uk/sites/default/files/Finance_data/Financial_Guidance/School_finance_handbook/2016%2017%20Schools%20finance
%20handbook%20-%20budget%20monitoring.pdf

9 Budgeting Process Best Practices. (2022). Retrieved September 18, 2022,

from https://www.solverglobal.com/blog/9-budgeting-process-best-practices/#9-budgeting-process-best-practices

Andersen, A. (2022). Best Practices: Developing Budget, retrieved on September 18, 2022,

Document code: CPA –F-009 Revision No.: 01 Issue No. 1 Issue Date: February 28, 2020 Page 4 of 5
 from https://www.inc.com/articles/2000/01/16379.html

The 2030 Agenda for Sustainable Development. https://sdgs.un.org/goals (accessed on September 15, 2022).

The Life of All Filipinos in 2040: Matatag, Maginhawa at Panatag na Buhay. https://2040.neda.gov.ph/about-
ambisyon-natin-2040/ ambisyon-natin-2040/ (accessed on September 15, 2022).
, 2022).

Mayela Lou A. Mellomida October 10, 2022

Name & Signature Date Accomplished

Extent of the monitoring of

budget utilization Gaps Conceptualizing
encountered by Interventions
 Timeliness the program
 Efficiency holders/coordinat
 Consistency ors
 Accuracy

Figure 1. Schematic Diagram

Document code: CPA –F-009 Revision No.: 01 Issue No. 1 Issue Date: February 28, 2020 Page 5 of 5