Relationship between Internal Revenue Allotment and the Status of Implementation

of New Government Accounting System in the barangays of San Andres,

Catanduanes
Table 9 shows the results of test of relationship between the Internal Revenue

Allotment and the Status of Implementation of New Government Accounting System in

the barangays of San Andres, Catanduanes. The chi-square test was used in the test of

relationship.

Table 9

Relationship Between the Internal Revenue Allotment and the Status of Implementation of New
Government Accounting Systems in the Barangays of San Andres, Catanduanes
PROFILE Test Computed Tabular Decision Interpretation
Used Value Value

IRA

Receipts and Deposits X² 11.78 7.96 Reject Ho With significant

relationship

Appropriations and Commitments X² 4.08 7.96 Accept Ho No significant

relationship

Disbursements X² 4.90 7.96 Accept Ho No significant

relationship

Supplies and Materials, Property, Plant

and Equipment, Public Infrastructure and No significant
Reforestation Projects X² 2.48 7.96 Accept Ho relationship

Submission of Reports X² 4.73 7.96 Accept Ho No significant

relationship
Ho: There is no significant relationship between the Internal Revenue Allotment and the Status of
Implementation of New Government Accounting System

As shown in Table 9, there is no significant relationship between the level of

awareness of barangay officials in the major financial transactions and submission of

reports to the IRA on the new Government Accounting System. As presented, 4.08 is the

computed x2 value for appropriations and commitments, 4.90 for disbursements, 2.48 for
 supplies and materials, property, plant and equipment, public infrastructure and

reforestation projects, 1.83 for the submission of monthly reports and 4.73 for the

submission of annual reports. All of which are lesser than the tabular value of 7.96. In

contrast, the computed x2 value for receipts and deposits is 11.78 which is higher than the

tabular value. It can therefore be concluded that there is no significant relationship

between Internal Revenue Allotment and the Status of Implementation of New

Government Accounting System, thus, accept the hypothesis.

Testing the relationship between Internal Revenue Allotment and the Status of

Implementation of New Government Accounting System, the results revealed that there

is a significant relationship between the IRA and the status of implementation of receipts

and deposits. With a computed x2 value of 11.78 compared to the tabular value of 7.96,

the hypothesis is rejected. As shown in Table 9a, barangays with IRA ranging from

2,500,000 – 2,999,999 are more equipped with the understanding of the procedures

relating to receipts and deposits.

Table 9a

Summary of Responses on Internal Revenue Allotment and The Status of Implementation

as to Receipts and Deposits
Level of Awareness
IRA Consistently Frequently Sometimes Rarely Not Total
Observed Observed Observed Observed Observed
1,000,000-1,499,999 2 3 5 0 0 10
1,500,000-1,999,999 5 9 2 0 0 16
2,000,000-2,499,999 0 5 2 0 0 7
2,500,000-2,999,999 2 1 0 0 0 3
3,000,000-3,499,999 1 0 1 0 0 2
Total 10 18 10 0 0 38
 In the test of the relationship between Internal Revenue Allotment and the Status

of Implementation of New Government Accounting System as to appropriations and

commitments, the results showed a computed x2 value of 4.08 which is lower than the

tabular value of 7.96. This states that there is no significant relationship between the two

variables. Table 9b shows that barangays with IRA ranging from 2,500,000 – 2,999,999

and 3,000,000 – 3,499,999 are consistently observing the procedures as to appropriations

and commitments.

Table 9c

Summary of Responses on Internal Revenue Allotment and The Status of Implementation

as to Appropriations and Commitments
Level of Awareness
IRA Consistently Frequently Sometimes Rarely Not Total
Observed Observed Observed Observed Observed
1,000,000-1,499,999 7 3 0 0 0 10
1,500,000-1,999,999 12 4 0 0 0 16
2,000,000-2,499,999 7 0 0 0 0 7
2,500,000-2,999,999 3 0 0 0 0 3
3,000,000-3,499,999 2 0 0 0 0 2
Total 31 7 0 0 0 38

The computed x2 value of 4.90 was lower than the tabular value of 7.96 in the test

of the relationship between Internal Revenue Allotment and the Status of Implementation

of New Government Accounting System as regards to disbursement. This indicates that

the two variables have no significant relationship. Table 9c shows that barangays who

have higher share from Internal Revenue Allotment are more consistently observing the

procedures as to Disbursement than those who have lower share from IRA. It reveals that

barangays with shares from IRA ranging from 2,500,000 to 2,999,999 and 3,000,000 to

3,499,999 are consistently observing the procedures relating to Disbursements.

 Table 9c

Summary of Responses on Internal Revenue Allotment and The Status of Implementation

as to Disbursements
Level of Awareness
IRA Consistently Frequently Sometimes Rarely Not Total
Observed Observed Observed Observed Observed
1,000,000-1,499,999 0 7 3 0 0 10
1,500,000-1,999,999 2 12 2 0 0 16
2,000,000-2,499,999 0 6 1 0 0 7
2,500,000-2,999,999 0 2 1 0 0 3
3,000,000-3,499,999 0 2 0 0 0 2
Total 2 29 7 0 0 38

Internal Revenue Allotment has no significant relationship with the status of

implementation of the new government accounting system as to supplies and materials,

property, plant and equipment, public infrastructure and reforestation projects. With a

computed x2 value of 2.48 which is significantly lower than the 7.96 tabular value, the

hypothesis is accepted.

Table 9d

Summary of Responses on Internal Revenue Allotment and The Status of Implementation

as to Supplies and Materials, Property, Plant and Equipment, Public Infrastructure and
Reforestation Projects
Level of Awareness
IRA Consistently Frequently Sometimes Rarely Not Total
Observed Observed Observed Observed Observed
1,000,000-1,499,999 3 7 0 0 0 10
1,500,000-1,999,999 6 9 1 0 0 16
2,000,000-2,499,999 2 4 1 0 0 7
2,500,000-2,999,999 1 2 0 0 0 3
3,000,000-3,499,999 1 1 0 0 0 2
Total 13 23 2 0 0 38

Lastly, there is no significant relationship between IRA and the status of

implementation of new government accounting system as to submission of reports. As

reflected in Table 9e, those barangay officials who have share from IRA ranging from
 2,500,000 – 2,999,999 are consistently observing the procedures regarding the

submission of reports.

Table 9e

Summary of Responses on Internal Revenue Allotment and The Status of Implementation

as to Submission of Reports
Level of Awareness
IRA Consistently Frequently Sometimes Rarely Not Total
Observed Observed Observed Observed Observed
1,000,000-1,499,999 7 2 1 0 0 10
1,500,000-1,999,999 8 7 1 0 0 16
2,000,000-2,499,999 5 2 0 0 0 7
2,500,000-2,999,999 3 0 0 0 0 3
3,000,000-3,499,999 1 1 0 0 0 2
Total 24 12 2 0 0 38