Budget Utilization Awareness and Its Relationship to Employee-Related Factors in the Department of Agrarian Reform (DAR) in Masbate
DOI:
https://doi.org/10.65339/ijsair.V2.I2.378Keywords:
Agrarian Reform, Budget Allocation, Budget Utilization Awareness, Compliance, Employee-Related Factors, Financial Management, Monitoring and Reporting, Public Accountability, TransparencyAbstract
This study examined the budget utilization awareness of employees in the Department of Agrarian Reform (DAR) in Masbate and its relationship with selected employee-related factors. Anchored on the Resource-Based View by Penrose (1959), Agency Theory by Ross (1973), and Systems Theory by Bertalanffy (1968), the research investigated how employee characteristics influence awareness and management of budget processes within the organization. The study employed a descriptive-correlational research design involving thirty-eight (38) DAR employees selected through random sampling. Data were gathered using a validated researcher-made questionnaire covering demographic profile, budget planning and allocation, fund utilization and disbursement procedures, monitoring and reporting of budget utilization, and compliance with budgetary rules and regulations. Frequency count, percentage, weighted mean, and Pearson correlation coefficient were utilized in analyzing the data. Findings revealed that most respondents were regular employees assigned in the Provincial Office with 8–12 years of service. Employees generally demonstrated a satisfactory level of awareness regarding budget planning, fund utilization, monitoring and reporting, and compliance with budgetary rules and regulations. The study further found a weak but statistically significant positive relationship between employees’ demographic profile and budget utilization awareness, indicating that factors such as position, length of service, employment status, and office assignment slightly influence awareness levels. Respondents strongly supported measures such as transparency promotion, strengthened monitoring systems, improved communication, employee participation, and regular orientation programs to enhance budget utilization awareness and accountability. The study concluded that strengthening employee capacity and awareness can improve budget management practices and organizational efficiency within DAR Masbate. It recommended the continuous conduct of trainings, orientations, monitoring activities, and participatory budget management initiatives tailored to employees’ roles and experiences. This study supports Sustainable Development Goal (SDG) 16 on Peace, Justice, and Strong Institutions by promoting transparency, accountability, and effective public financial management in government agencies. It also relates to SDG 8 on Decent Work and Economic Growth through improved organizational efficiency and employee capacity development. The sustainability impact of the study lies in its contribution to strengthening institutional governance, enhancing responsible utilization of public funds, and improving service delivery within agrarian reform programs. Improved budget awareness among employees may support long-term organizational accountability and more efficient implementation of public sector initiatives.
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