Performance Assessment of Municipal Budget Officers (MBOs) in Aklan: Basis for Fiscal Governance Improvement

Abstract

This study assessed the performance of Municipal Budget Officers (MBOs) in Aklan across the five stages of the local government budget process: preparation, authorization, review, execution, and accountability. Using an embedded mixed-method design, data were collected from Municipal Budget Officers through a structured questionnaire, with selected interviews conducted to contextualize the quantitative findings. Descriptive statistical tools, including weighted mean and standard deviation, were used to determine performance levels, while thematic analysis was applied to qualitative responses. The findings indicated that MBOs demonstrated high overall compliance across the budget stages, with the authorization phase registering the highest ratings. In contrast, comparatively lower ratings were observed in aspects of the accountability phase, particularly in the submission of Quarterly Budget Accountability Reports. Based on these findings, the study formulated policy recommendations and capacity-building initiatives to strengthen administrative coordination, enhance technological support, and improve fiscal governance practices in the Province of Aklan.