BUKIDNON STATE UNIVERSITY

College of Administration

MASTER OF PUBLIC ADMINISTRATION

PA 202B Statistical Methods in Public Administration

1st Semester, AY 2022-2023
Faculty: Dr. Alfeo B. Tulang, Ph.D.

ASSIGNMENT #1

Name: Mayela Lou A. Mellomida Section: MPA-1B

September 3, 2022

Budget Utilization Monitoring in the Department of Education – Malaybalay City

Division: An Analysis

INTRODUCTION

The current practice in the Department of Education – Division of Malaybalay

City Office for the utilization of Sub-Allotment Request Order (SARO) by the

program holders affects the timeliness, efficiency, consistency, and accuracy of the

budget utilization monitoring.

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 There is a problem in the monitoring of the budget utilization in terms of

timeliness in feedbacking on the Status of Utilization Report (SUR) because of the

late updating of the SUR which is only done after the monthly financial

accountability reports are made. Financial accountability reports should be

submitted every 5th of the following month this is called flash reporting. Only after

submission of the flash reporting then SUR will be updated manually, this is

subject to revisions and corrections that will take up at most 2 days of revising.

SUR should be supposed to reflect on-time updates of allotments, obligations, and

unobligated allotments to achieve optimal budget utilization monitoring.

As to efficiency, the concerned personnel is not updated in real-time on the full

utilization of the allotment, giving a possibility of underspending/overspending of

the allotted budget which greatly affects the quality of the monitoring. The

program holders or coordinators should know about their SAROs and spend them

according to their purpose. The program holders or coordinators should be made

aware of their unobligated allotments before the effectivity of the said SARO ends.

These personnel are encouraged to maximize their utilization at the end of the year

as it will give impact to the regional office and Department of Budget and

Management that the office is properly utilizing its allotment and not just

requesting budget. Constant updating of SURs to the concerned personnel also

causes more time delays and wastage of resources as it is paperbound.

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 As to consistency, the budget office Registry of Allotments, Obligations, and

Disbursements (RAOD) and Budget Monitoring System (BMS) should be the

same as the program holders’ records. It should consistently update the incoming

SAROs through the use of SUR and prompt program holders of the new SAROs or

allotments. Any obligations incurred by the program holders should also be

consistent with the purpose of the SARO.

Lastly, the current practice in the division office affects the accuracy of the

report in terms of data inputs as to SARO number, amount, and obligations

incurred under the allotments because of typographic error or wrong data encoded

in the SUR, Registry of Allotments, Obligations and Disbursements and the

Budget Monitoring System. Since SUR is paperbound or maybe sent thru emails or

group chat right after the flash reporting period, accuracy is being compromised

especially when the SUR should be made urgent as per Schools Division

Superintendent’s request.

OBJECTIVES

The objective of this statistical analysis is to assess budget utilization monitoring

of the Department of Education – Division of Malaybalay City in terms of

timeliness, efficiency, consistency, and accuracy.

DATA ANALYSIS PROCEDURE

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 a. Participants and/or other Sources of Data and Information

The participants of the study are the 50 employees which are purposively

made participants considering they are concerned with the utilization of

allotments from the top management/officers to the program holders of the

Malaybalay City Division for the calendar year 2022, the people that have the

direct concern with regards to the budget utilization of each Special Allotment

Release Orders or allotment. The participants will be involved in the testing of

the system in the prescribed time in order to uplift each one’s performance in

budget utilization as aimed in this analysis.

b. Data Gathering Method

This statistical analysis aims to employ a quantitative design using Likert-

scale. Prior to the conduct of the study, the student will seek the permission of

the Schools Division Superintendent the conduct of the study. After the

granting of permission, a copy of the letter will be furnished to the head of the

budget unit to make her aware that the research will be conducted.

The researcher-made questionnaire is in online form. The researcher-made

questionnaire that will be utilized for the conduct of the study will be consists

of two (2) parts. The first part is the demographic section that will seek to

identify the name of the respondent (optional), the section/unit to whom where

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 he/she belongs, and other personal information. The second section is the Likert

scale question that will seek to honestly evaluate the participant’s perception of

the status of the utilization report (SUR) the current monitoring too used to

assess timeliness, efficiency, accuracy, and consistency of the budget utilization

monitoring.

Prior to giving out the questionnaire, validity testing will be sought from the

experts. The approval of the expert will signal the start of the administration of

the research. This questionnaire will be attached to the SUR which will be

handed to the concerned personnel and will be collected at an agreed time. The

student will secure consent from the participants via email to conduct the study.

With regards to the issues of confidentiality and anonymity as to the data from

the participants will also be observed.

The collected information will be used for better decision-making. The

questionnaires will be used to know what the participants think about the

budget utilization monitoring in the division office.

The overall mean determines the participant’s feedback regarding the budget

utilization monitoring of DepEd Malaybalay City division whether it is

excellent (5), highly satisfactory (4), satisfactory (3), fairly satisfactory (2), or

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 needs improvement (1). Microsoft office excel and Minitab will be used in

getting the mean, standard deviation and other statistical graphs and charts.

LIMITATION

The analysis will use descriptive analysis. There will be 50 personnel in the

DepEd division office that will answer the questionnaire. A developed

questionnaire will be used as the instrument in this statistical analysis. This will be

divided into two parts: demographic profile and Likert-scale question.

Table 1: Number of Respondents per Program/Project/Activity/Station in the DepEd-

Division of Malaybalay City

PROGRAM/PROJECT/ACTIVITY/STATION NUMBER OF
  DEPARTMENT/DIVISION
ASSIGNMENT EMPLOYEES

SCHOOLS GOVERNANCE Human Resource Development for

1 2
& OPERATIONS DIVISION Personnel in Schools and Learning Centers

SCHOOLS GOVERNANCE
2 Last Mile Schools Program 1
& OPERATIONS DIVISION
SCHOOLS GOVERNANCE
3 Learner Support Programs 1
& OPERATIONS DIVISION
SCHOOLS GOVERNANCE
4 School-Based Feeding Program 3
& OPERATIONS DIVISION
SCHOOLS GOVERNANCE Building Partnerships and Linkages
5 1
& OPERATIONS DIVISION Program
SCHOOLS GOVERNANCE Disaster Preparedness and Response
6 1
& OPERATIONS DIVISION Program

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 SCHOOLS GOVERNANCE
7 Policy and Research Program 1
& OPERATIONS DIVISION
SCHOOLS GOVERNANCE
8 Monitoring and Evaluation 2
& OPERATIONS DIVISION
OFFICE OF SCHOOLS
General Management and Supervision-
9 DIVISION 10
Division Office
SUPERINTENDENT
OFFICE OF SCHOOLS
10 DIVISION Computerization Program 1
SUPERINTENDENT
OFFICE OF SCHOOLS
11 DIVISION DepEd Finance Personnel 16
SUPERINTENDENT
CURRICULUM
12 IMPLEMENTATION Indigenous Peoples Education (IPEd) 1
DIVISION
CURRICULUM
National Assesment Systems for Basic
13 IMPLEMENTATION 1
Education
DIVISION
CURRICULUM
14 IMPLEMENTATION Flexible Learning Options (ADM/ALS/EiE) 3
DIVISION
CURRICULUM
15 IMPLEMENTATION Madrasah Education Program 1
DIVISION
CURRICULUM
16 IMPLEMENTATION Multigrade Education 1
DIVISION
CURRICULUM
17 IMPLEMENTATION Special Education Program 1
DIVISION
CURRICULUM
18 IMPLEMENTATION Learning Tools and Equipment 2
DIVISION
CURRICULUM
19 IMPLEMENTATION GMAS-Luyungan NHS 1
DIVISION
    TOTAL 50

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 Table 2: 1st part is the demographic profile.

Table 3: 2nd part of the developed questionnaire has four domains which is timeliness,

efficiency, consistency, and accuracy.

Rate the Budget Utilization Monitoring in the Department of Education – Malaybalay City Division: (Kindly check your
answer on the table E-Excellent, HS-High Satisfactory, S-Satisfactory, FS-Fairly Satisfactory, NI-Needs Improvement)

E HS S FS NI
DOMAINS NO. STATEMENTS
5 4 3 2 1

The Status of Utilization Report

1 (SUR) is reported every 5th of the
month for budget utilization
TIMELINESS monitoring.          
SUR was presented during
2 monthly or emergency meetings
for budget utilization monitoring.          

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 The Status of Utilization Report
3 (SUR) was of help in utilizing its
own allotment/SARO during
budget utilization monitoring.          

4 SAROs were utilized according to

EFFICIENCY their purpose/s.          

Program holders were made

5
aware of their unobligated
allotments every month-end.          

6 Program holders were able to

maximize their utilization.          
The Status of Utilization Report
reflected the allotment,
CONSISTENCY 7 consistently updated the new
SAROs for the month, and
utilization thereof.          

ACCURACY 8 The SUR reflected all expenses

and allotments accurately.          

9 Corrections were reflected on the

SUR.          

There is no typographic or wrong

10
entry of allotments and obligations
on the SUR.          

Table 4: A likert-type scale will be utilized in this statistical analysis.

Scale Limits Description Qualifying Description

If the respondent totally agrees to the

5 4.5 - 5 Excellent E indicated quality of the Budget
Utilization Monitoring

4 3.5 - 4.49 High Satisfactory HS Agrees with a little apprehension.

Cannot agree-disagree to the

3 2.5 - 3.49 Satisfactory S
indicated quality

2 1.5 - 2.49 Fairly Satisfactory FS Apprehensive with little agreement

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 Disagree to the indicated quality of
1 1 - 1.49 Needs Improvement NI
the monitoring tool

REFERENCES

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) 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, from
https://www.inc.com/articles/2000/01/16379.html

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