BARANGAY TREASURERS’ COMPETENCIES IN TANGUB CITY

A Research Paper Presented to the

Faculty of the Institute of Business and Financial Services
Gov. Alfonso D. Tan College
Maloro, Tangub City

In Partial Fulfillment
of the Requirements for the Degree
BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION
MAJOR IN MARKETING MANAGEMENT

Roy M. Lopez, Jr.

Almalyn T. Gencianeo

May 2023

i
 GOV. ALFONSO D. TAN COLLEGE
Tangub City, 7214 Philippines

INSTITUTE OF BUSINESS AND FINANCIAL SERVICES

CERTIFICATE OF PANEL APPROVAL

This research attached hereto, “BARANGAY TREASURERS’

COMPETENCIES IN TANGUB CITY” prepared and submitted by ROY M. LOPEZ
JR and ALMALYN T. GENCIANEO in partial fulfillment of the requirements for the
degree of BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION major in
MARKETING MANAGEMENT is hereby recommended for approval.

Approved by the committee on oral examination.

ILYN R. DAGUMAN, DBA

Chairperson
________
Date

RHEA JEAN C. ENTERVENCION, MBA, LPT ROGIELOU P. ANDAM, Ph.D

Member Member
_________ _________
Date Date

FRANCESS LORRAINE L. FLORIDA, MBA, LPT

Adviser
_________
Date

This research is approved in partial fulfillment of the requirements for the degree
BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION major in
MARKETING MANAGEMENT.

ILYN R. DAGUMAN, DBA

Dean, Institute of Business and Financial Services
________
Date

ROGIELOU P. ANDAM, Ph. D

VP for Academic Affairs
_______
Date

ii
 ABSTRACT

The role of Barangay Treasurers encompasses crucial responsibilities in managing the

financial affairs of a local community. The competencies held by the Barangay
Treasurers play a vital role in ensuring transparency, accountability, and efficient
financial management within the Barangay. This study, "Barangay Treasurers'
Competencies in Tangub City", was conducted to determine the competencies of
Barangay Treasurers in Tangub City. A descriptive quantitative research design was
utilized, and an adopted questionnaire was used in gathering the data from a total of fifty-
five (55) Barangay Treasurers in Tangub City who served as respondents of the study.
The results found that Barangay Treasurers in Tangub City are highly competent in terms
of knowledge, behavior, cash management and control systems, and property and supply
management systems. In terms of skill factor, the Barangay Treasurers are moderately
competent, and this was considered problematic. Therefore, the Barangay Treasurers
should focus on enhancing and developing necessary skills such as handling figures and
cash, budgeting, financial reporting and using MS Word and MS Excel to enhance their
performance to contribute to transparency, accountability and efficiency towards the
financial management within the Barangay. Additionally, by strengthening the skill
competencies of the Barangay Treasurers it can further improve its finances and can
contribute towards the overall development and progress of the Barangay.

Keywords: Behavior, Cash Management and Control, Knowledge, Property and Supply,
Skills

iii
 DEDICATION

This research is lovingly dedicated to our parents,

Mr. Roy B. Lopez Sr. and Mrs. Marilyn M. Lopez

&

Mr. Alex H. Gencianeo and Mrs. Jenilyn T. Gencianeo

who have been our constant source of inspiration and have given us the moral and

financial support to make this study possible;

to our sisters, brothers, friends, loved ones and instructors who have given us full support

and encouragement;

and most especially to our

Almighty GOD
for bestowing us wisdom, guidance, and strengths in our everyday life.

iv
 ACKNOWLEDGEMENT

We know in our hearts that this research would not have been possible without the

guidance, assistance, and support of numerous individuals who extended their helping

hands to assist us at every stage of this research paper.

First and foremost, we would like to express our gratitude to Almighty God for

his grace and blessings, we recognize that our academic journey has been full of

challenges and obstacles, but through it all, he has been our source of strength and hope.

His infinite mercy and kindness have sustained us through difficult times, and we are

grateful for the opportunities and blessings he had bestowed upon us;

To the Vice President for Academic Affairs, Dr. Rogielou P. Andam, for trusting

and allowing us to make this study possible and for her support and guidance throughout

our research journey. Her leadership and dedication to academic excellence have been

instrumental in creating an environment that fosters learning and innovation;

To Dr. Ilyn R. Daguman, dean of the Institute of Business and Financial Services,

and chairperson of the panel, as well as the other members of the panel, who provided

their feedback and critiques. We thank them for their time and effort in reviewing our

work. Their inputs have helped us improve the quality of our research and provided us

with new insights into our topic;

To Ms. Felvys J. Corpuz, our research instructor, for her invaluable insights and

expert knowledge. Which have inspired us to think critically and pushed us to reach our

full potential. Her dedication to our education has been invaluable, her lectures and

discussions have broadened our understanding of our research topic and its relevance to

the wider world. We are fortunate to have had her as our teacher;

v
 To Mrs. Francess Lorraine L. Florida, our adviser, for her constant guidance and

feedback. We recognize that our research paper would not have been possible without her

contributions, we are grateful for the countless hours she had spent helping us refine our

ideas, and we are honored to have had the opportunity to work with her, and we look

forward to apply the skills and knowledge we had acquired under her guidance;

To our editor, Ms. Lailanie O. Deligero, for the excellent work and timely service;

To Mr. Clint Joy M. Quije, our school statistician, for sharing his knowledge and

tabulating the data analysis and statistical computation;

To the panelists, Ms. Rhea Jean C. Entervencion and Dr. Rogielou P. Andam, for

their insightful comments and suggestions that helped shape this paper;

To our cherished parents, friends, and relatives who provide us with moral

support and encouragement to complete this study;

Finally, we would like to thank our valued respondents for taking the time to

participate in our research.

- The Researchers

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 TABLE OF CONTENTS

Page

TITLE PAGE i

APPROVAL SHEET ii

ABSTRACT iii

DEDICATION iv

ACKNOWLEDGEMENT v

TABLE OF CONTENTS vii

LIST OF TABLES x

LIST OF FIGURES xi

LIST OF APPENDICES xii

Chapter

1 THE PROBLEM AND ITS SCOPE

Background of the Study 1

Theoretical Framework 2

Schematic Diagram of the Study 6

Statement of the Problem 7

Significance of the Study 7

Scope and Limitation of the Study 8

Research Methods 8

Research Design 8

Research Setting 8

vii
 Research Respondents 9

Research Instrument 9

Instrument’s Validity 10

Data Gathering Procedure 11

Data Analysis 11

Ethical Considerations 12

Trustworthiness of the Study 13

Definition of Terms 13

2 PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

Respondents’ Response on Barangay Treasurers’Competencies

in terms of Knowledge 15

Respondents’ Response on Barangay Treasurers’Competencies

in terms of Skills 16

Respondents’ Response on Barangay Treasurers’ Competencies

in terms of Behavior 18

Respondents’ Response on Barangay Treasurers’Competencies

in terms of Cash management and Control System;

Collections and Deposits 20

Respondents’ Response on Barangay Treasurers’ Competencies

in terms of Cash management and Control system:

Disbursement 22

Respondents’ Response on Barangay Treasurers’

Competencies in terms of Property and Supply

Management System 24

viii
 Summary on Barangay Treasurers’ Competencies in

Tangub City 26

3 SUMMARY OF FINDINGS, CONCLUSION, AND

RECOMMENDATIONS

Summary of Findings 28

Conclusion 29

Recommendations 29

REFERENCES 31

APPENDICES 36

CURRICULUM VITAE 48

ix
 LIST OF TABLES

Table Page

1 Respondents’ Response on Barangay Treasurers’

Competencies in terms of Knowledge 15

2 Respondents’ Response on Barangay Treasurers’

Competencies in terms of Skills 16

3 Respondents’ Response on Barangay Treasurers’

Competencies in terms of Behavior 18

4 Respondents’ Response on Barangay Treasurers’

Competencies in terms of Cash Management

and Control System; Collections and Deposits 20

5 Respondents’ Response on Barangay Treasurers’

Competencies in terms of Cash Management

and Control System; Disbursement 22

6 Respondents’ Response on Barangay Treasurers’

Competencies in terms of Property and

Supply Management System 24

7 Summary on Barangay Treasurers’ Competencies

in Tangub City 26

x
 LIST OF FIGURES

Figure Page

1 Schematic Diagram of the Study 6

xi
 LIST OF APPENDICES

Appendix Page

A Letter to the Management 37

B Letter to the Respondents 38

C Survey Questionnaire 39

D Pilot Testing Results 44

E Editor’s Certification 45

F Statistician’s Certification 46

G Certification of Similarity Checking 47

xii
 1

Chapter 1

THE PROBLEM AND ITS SCOPE

Background of the Study

Barangay Treasurers plays a crucial role in the financial management of their

respective barangays. They are responsible for handling the financial transactions,

managing the budget, and maintaining financial records of the barangay. A barangay

treasurer oversees the general financial management of an organizing committee in a

barangay. They plan and keep track of budgets within the barangay, collect, deposit, and

keep track of funds, write cheques, and provide financial reports regularly to barangay

constituents. The treasurer is a financial watchdog, ensuring the protection of the

barangay funds. The treasurer is also responsible for reconciling bank statements,

managing cash flow, and investing funds in accordance with the law.

According to Naranjo (2017), president of the Government Association of

Certified Public Accountants or GACPA, most barangay treasurers from remote areas

have not completed high school and because they do not a degree related to their work,

these barangay officials - work at the pleasure of the barangay captain. Naranjo (2017)

stated that government accountants are having problems checking how barangays spend

their funds because many barangay treasurers, particularly those from remote areas, do

not have the skills and knowledge to perform their duties. Moreover, Bragg (2022) added

that the primary duty of the barangay treasurer is to oversee the barangay's liquidity. This

means that all current and projected cash inflows and outflows must be monitored to
 2

ensure that there is sufficient cash to fund operations, as well as to ensure that excess

cash is properly used.

Moreover, the researchers conducted primary research on the barangay treasurers

in Tangub City. And it resulted that majority of barangay treasurers are having a hard

time using the technology as their primary needed skill, such as using a Microsoft Excel

to make an inventory or input the cash flow. In addition, they said that as on their age

using technology will give them a headache or dizziness. Some of the barangay treasurers

asked for help from barangay officials such as auditors and also from their relatives who

have skill and knowledgeable about using a technology. Most of them are not

knowledgeable when it comes to dealing with cash management, property and supply of

barangay. It is essential for the appointive barangay treasurers in Tangub City have the

ability to accurately prepare the significant information that is essential in the preparation

of financial statements by the City or Barangay Office. Additionally, it should be better

and easier to accomplish the reporting function if barangay treasurers are literate enough

in computer technology, such as the use of MS Word and MS Excel.

As a result, the researchers assessed the competency of the barangay treasurers in

Tangub City in their knowledge, skills, behavior, management and custody of funds and

property. Furthermore, the result of this study can help the barangay develop a plan that

are needed to enhance the work competencies of the barangay treasurers.

Theoretical Framework

This study was anchored on the theory of Naranjo (2017) about "Barangay

treasurers' lack of skills, makes accounting difficult", which emphasized that barangay

treasurers who came from remote areas have not finished high school and they do not
 3

have enough knowledge related to their work. In addition, the study of Bueno and

Galangue (2017) about "Treasurers' Competencies, Knowledge, Skills, Behavior, Cash

Control, Supply and Property Management Practices at The Local Government of

Olongapo City" aligns closely to the "Barangay treasurers' lack of skills, makes

accounting difficult". Naranjo's theory and Bueno and Galangue's study both emphasizes

the essence of having enough knowledge and capacity to do their jobs considered to be a

competent barangay treasurer. Thus, the study mainly focused on the variables: (1)

knowledge, (2) skills, (3) behavior, (4) cash management and control, and (5) property

and supply management in their duties and responsibilities as a barangay treasurer.

According to Perdiguerra and Guillo (2019), the barangay treasurer will find it

simpler and safer to retain data in the barangay halls if they have a basic knowledge of

recordkeeping and document presentation. The barangay treasurer can function

effectively if they are conscious of any transactions and processes. In accordance to the

Commission on Audit (COA, 2020), stated that the barangay treasurer must be

knowledgeable with the barangay's finances and property, its policies for receiving and

disbursing monies, and its reporting procedures. Additionally, in the present day, using

computers might be a component in their productivity, which is important for their

constituents' wellbeing (Medina et al., 2017; Johnston, 2020).

Further, Reyes (2017) said that the Republic Act No. 7160, the majority of the

tasks and obligations of a barangay treasurer in the Philippines call for the use of various

computer programs skills required for their jobs, such as the ability to use Microsoft

Word and Excel. According to Inarda (2019), the following are the abilities of a barangay

treasurer: technological skill this skill must be acknowledge by office personnel of local
 4

government unit in order to be productive and efficient in their work; communication

skills that contribute to productive and harmonious relations between the barangay

treasurer and the general public. In addition, the ability to handle records and papers

using technology is referred to technological skills. Document management is critical and

must be maintained efficiently for easy storage, retrieval and utilization (John, 2017).

As stated by Rai et al. (2019), various behavioral elements such as treasurer

competencies, motivation, and organizational commitment can affect treasurer

accountability reports. Additionally, barangay treasurers will perform their duties with

utmost responsibility, integrity, and competence and uphold public interest over personal

interest (Bueno & Galangue, 2017). Moreover, Barangay treasurer’s behavior focused on

the ability to control one’s individual self being patient in facing financial problems and

finding ways to cope (Fernando, 2022).

In accordance with Colbert (2018), the practices created to safeguard assets and

guarantee that all financial transactions are recorded in order to avoid and minimize

errors and fraud are referred to as cash management and control. Cash management's goal

is to give all institutions a broad framework for management that is sound and effective.

As stated by Dagohoy (2021) the tasks of accounting, auditing, and cash management

have been outsourced to the treasurer, who is also in charge of maintaining records.

However, several of its features were unfamiliar to barangay treasurers. The collection

and deposit systems for cash management and control are frequently categorized.

Additionally, this indicates that the barangay treasurers must use the cash management

and control systems for collection and deposits (Bueno & Galangue, 2017) as stated by

the Commission on Audit (COA, 2020) there are broad rules that must be followed when
 5

accounting for barangay finances and property, rules for the barangay's receipts and

payments, and procedures for creating financial reports and is in charge of processing the

barangay's collections of revenue and other receipts as well as the deposit of said receipts

into an Authorized Government Depository Bank.

Based on Local Government Code of 1991 section 377, the barangay treasurer is

responsible for ensuring the proper management and custody of barangay property.

Furthermore, Naranjo (2017) stated that Barangay Treasurer Accountabilities are

responsible for the procurement, maintenance, use, custody, and disposal of supplies as

defined by General Rule in Procurement or Disposal and other aspects of supply

management as processes, procedures, such as liquidation, funds, disbursement, and

receipts. In addition, Carter and Choi (2018) mentioned that distribution, inventory

control, logistics, production oversight, materials management, procurement, and

receiving property are all aspects of supply and property management. Moreover,

barangay transactions should abide by a number of laws, rules, and regulations,

particularly those pertaining to documentation needs so as to prevent audits and be aware

of the barangay's assets, obligations, and sources of supply (Mackay, 2020).

It is the role of the barangay treasurer to ensure the effectivity and efficiency of

management of the financial resources and properties of the barangay. The competence

of barangay treasurer in terms of knowledge, skills, behavior, cash management and

control, and also the property and supply are essential to have an effective and efficient

management and financial resources and properties of the barangay. A competent

barangay, promote transparency and accountability in the management of public funds

and property, and contribute to the overall development and progress of the community.
 6

Competencies of
Barangay treasurers in
terms of:

 knowledge The case of barangay

 skills treasurers in Tangub
 behavior
City
 cash management
and control
 property and
supply
management

Figure 1. Schematic Diagram of the Study

 7

Statement of the Problem

This study aimed to assess the competency of the barangay treasurers in Tangub

City. Specifically, the study sought to answer the following questions:

1. What is the level of competency among the barangay treasurers in terms of:

1.1 knowledge;

1.2 skills;

1.3 behavior;

1.4 cash management and control, and

1.5 property and supply management?

2. Which among the competencies considered is/are problematic?

Significance of the Study

The following group of individuals may use the result of this research in different

ways:

Barangay Treasurers. This study can help the barangay treasurers assess their

competencies and the management and custody of funds and property with

regards to cash management and control.

Barangay Officials. This study may serve as a guide for barangay officials to

assess the barangay treasurer competencies. It may also help them to

identify what should be done with regards to the improvement of the work

competencies of the selected barangay treasurers.

Local Government Unit. This study may serve as a guide for Local Government

Unit to assess the different barangay treasurers in Tangub City in providing

 8

seminars or trainings that may assist the barangay treasurers in the

improvement of their competencies.

Future Researchers. This study will inspire future researchers and may lead

them to come up with new or better ideas. This may also serve as the basis

for the future researchers who will engage with a study that is related to this

study.

Scope and Limitations of the Study

This study was conducted to assess the competencies of barangay treasurers in

Tangub City. The data of this study was gathered through self-assessment among

Barangay treasurers in the selected barangays in Tangub. The study was conducted in the

second semester of the academic year 2022-2023.

Research Methods

This section presented the research design, research setting, research respondents,

research instrument, instrument's validity, data gathering procedure, and data analysis.

Research Design. The researchers used a descriptive-quantitative research

method. According to Gay (2012), descriptive research is survey research.

The design of this research is descriptive quantitative research. Descriptive

research is also called as survey research which collected numerical data

to answer questions about the correct status of the subject of the study.

Research Setting. The researchers conducted the study in Tangub City, where the

respondents are located. The respondents of this study were newly

appointed barangay treasurers of Tangub City. This study was conducted

in the second semester of the academic year 2022-2023.

 9

Research Respondents. The respondents of this study were the fifty-five (55)

treasurers from different barangays in Tangub City namely: Aquino,

Balatacan, Baluc, Banglay, Barangay 1, Barangay 2, Barangay 3,

Barangay 4, Barangay 5, Barangay 6, Barangay 7, Bintana, Bocator,

Bongabong, Caniangan, Capalaran, Catagan, Garang, Guinabot,

Guinabalan, Hoyohoy, Isidro D. Tan, Kauswagan, Kimat, Labuyo,

Lorenzo Tan, Lumban, Maloro, Manga, Mantic, Maquilao, Matugnao,

Migcanaway, Minsubong, Owayan, Paiton, Panalsalan, Pangabuan,

Prenza, Salimpuno, San Antonio, San Apolinario, San Vicente, Sicot,

Silanga, Silangit, Simasay, Sta. Cruz, Sta. Maria, Sto. Niño, Sumirap,

Taguite, Tituron, Tugas, and Villaba. Each respondent was given an

adopted questionnaire to answer.

Research Instrument. The researchers in this study used a completely adopted

questionnaire by Bueno and Galangue (2017) entitled “Treasurers

Competencies, Cash Control, Supply, and Property Management Practices

at Local Government Unit of Olongapo City”. The adopted questionnaire

focused on the following variables, such as the Barangay Treasurers’

Competencies, Knowledge, Skills, Behavior, Cash Control, Supply and

Property Management Practices at the Local Government. The

questionnaire contained a checklist for the assessment of the competencies

of the respondents and several indicators that the respondents were rated

using the Likert Scale. This questionnaire was used to generate answers
 10

from the respondents and serves a tool for acquiring the data needed for

the study.

Instrument’s Validity. The questionnaire was checked by the adviser. After

checking, a revision was made to suit the required data. Afterward, the

researchers integrated the corrections before the interview with the

respondents. The pre-testing was conducted, and the questions were

modified within the level of participants. There will be no correct or

wrong answers to the questions. Pilot testing was conducted on 30

individuals to test the reliability of the instrument. These individuals have

the same characteristics as, but not the respondents of this study. The

result was treated through Cronbach’s Alpha. It measures reliability, or

internal consistency, hence tests to see if Likert scale surveys are reliable.

The closer the coefficient is to 1.0, the greater the internal consistency of

the items in the scale. Moreover, George and Mallery (2003) provided the

following rules of thumb: – Excellent; – Good;

– Acceptable; – Poor; and – Unacceptable. The results

are for knowledge, for skills, for behavior,

for cash management and control: collections and deposits,

for cash management and control: disbursements, and

for property and supply management system. Thus, the items for

knowledge, for behavior, for cash management and control: collections

and deposits, and for property and supply management system are

considered acceptable to be administered to the respondents. Moreover,

 11

the items for cash management and control: disbursements are considered

good to be administered to the respondents and the items for skills are

considered excellent to be administered to the respondents.

Data Gathering Procedure. Prior to the conduct of this study, the researchers

asked permission from the adviser to gather data. And when the letter is

permitted, the questionnaires were administered to the respondents. The

researchers personally interact with the respondents by using the

questionnaire tool. The researchers made a clear direction for the

respondents to understand the given questions. After the barangay

treasurers answered the questions, the instrument was retrieved and

organized. Then, the gathered data were tabulated, analyzed, and

interpreted with the use of statistical tools.

Data Analysis. To address the main purpose of this study, a completely adopted

questionnaire by Bueno and Galangue (2017) in which Likert scale for

agreement and checklist were used. To summarize the data that had been

gathered, a weighted mean was used. The weighted mean involves

multiplying each data point in a set by a value that is determined by some

characteristics of whatever contributed to the data point (Carter, 2010).

Every indicator has a computed mean that will be interpreted using the

scaling and the corresponding description given in the table below.

 12

Numerical Value Hypothetical Range Interpretation

4 3.26-4.00 Highly Competent
3 2.51-3.25 Moderately Competent
2 1.76-2.50 Less Competent
1 1.00-1.75 Incompetent

Verbal Interpretation

4 – It signifies that respondents are highly competent in terms of

knowledge, skills, behavior, cash management and control,

property, and supply management.

3 – It signifies that respondents are moderately competent in terms of

knowledge, skills, behavior, cash management and control,

property, and supply management.

2 – It signifies that respondents are less competent in terms of knowledge,

skills, behavior, cash management and control, property, and

supply management.

1 – It signifies that respondents are not competent in terms of knowledge,

skills, behavior, cash management and control, property and supply

management

Ethical Considerations

To ensure the respondents’ confidentiality and security of the gathered data, the

researchers started disseminating an interview guide with a written informed consent

form to the participants. The researchers emphasized that the data gathered from the

guide were used for academic purposes only. The researchers assured the participants that
 13

the information gathered in the instrument was strictly confidential and that the

anonymity of their identities was constantly maintained and used for academic purposes.

Trustworthiness of the Research

This study was conducted with the utmost reliability. To observe the credibility of

the interpretation, the researchers consulted experts and professionals regarding the data

gathered from the participants.

Definition of Terms

The terms below were theoretically and operationally defined.

Behavior. The way in which someone conducts oneself or behaves

(https://www.merriam-webster.com/dictionary/behavior). In this study,

behavior is the manner how the barangay treasurer’s response towards the

environment or in the workplace.

Cash Management and Control. The term cash management refers to the day-

to-day administration of managing cash inflows and outflows

(https://www.investopedia.com/terms/c/cash-management.asp) In this study,

cash management and control is used to maximize the liquidity and

minimize the cost of funds of the barangay.

Knowledge. The fact or condition of knowing something with familiarity gained

through experience (https://shorturl.at/zANQ6). In this study, knowledge is

the foundation of individuals to do their job successfully.

Property and Inventory Management. The “property and supply management”

is also known as Admin Process, it is the acquisition of goods, consulting

services, and the contracting for infrastructure projects by procuring entity

 14

(https://shorturl.at/BGNP1). In this study, property and supply management

is used for contracting of infrastructure for the barangay and the acquisition

of goods.

Skills. The ability to use one's knowledge effectively and readily in execution or

performance (https://www.merriam-webster.com/dictionary/skill). In this

study, skills are what the treasurers use to effectively do their performance.

Treasurers. An officer entrusted with the receipt, care, and disbursement of

funds: such as a governmental officer charged with receiving, keeping, and

disbursing public revenues (https://www.merriam-webster.com/dictionary/

treasurer). In this study, a treasurer is a person who is in charge to work on

financial assets.
 15

Chapter 2

PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter shows the presentation, analysis and interpretation of the gathered

data on the barangay treasurers’ competencies in Tangub City. Identifying the problems

and solutions the respondents propose, to assess the barangay treasurers’ competencies in

Tangub City.

Table 1

Respondents’ Response on Barangay Treasurers’ Competencies in terms of Knowledge

Indicators Mean Interpretation

1. Understand the systems and procedures manual on
3.78 Highly Competent
the management of barangay funds and property.
2. Familiarity with the laws and regulations of his/her
3.54 Highly Competent
work as collector/ disbursing officer.
3. Sufficient knowledge of all transactions and
3.61 Highly Competent
operations in the barangay.
4. Familiarity with the basic documentary
3.60 Highly Competent
requirements of every transaction.
5. Attended seminars/training for self-development
3.70 Highly Competent
and improvement.
6. Sufficient knowledge of accounting/bookkeeping. 3.80 Highly Competent
7. Know the properties owned by the barangay. 3.45 Highly Competent
8. Know the liabilities of the barangay. 3.47 Highly Competent
9. Know the sources of income of the barangay. 3.47 Highly Competent
10. Know the expenses incurred by the barangay. 3.58 Highly Competent
Grand Mean 3.60 Highly Competent

Table 1 shows the respondents’ response to the barangay treasurers' competencies

in terms of knowledge. As shown, the respondents are highly competent on all indicators

in terms of knowledge. The highest mean of 3.80 implies that the respondents are highly

competent that the barangay treasurers have sufficient knowledge in accounting or

bookkeeping. Nevertheless, the grand mean is 3.60 indicates that the respondents are
 16

highly competent with the indicators towards the barangay treasurers’ competencies,

which also implies that the barangay treasurers have a high level of competencies in

terms of knowledge.

Amudo and Inanga (2019) stated that knowledge helps to lower the amount of

fraud in organizational operations, and the effectiveness of an entity's internal controls

system depends on how well their control environment functions. Additionally, the

barangay treasurers' knowledge of fund receipts and disbursements is not influenced by

their years of service or level of education; rather, it is affected by the number of

seminars they attend and their eligibility for the civil service (Galman, 2021).

Table 2

Respondents’ Response on Barangay Treasurers’ Competencies in terms of Skills

Indicators Mean Interpretation

1. Ability to process papers/documents of the
3.21 Moderately Competent
barangay with minimum supervision.
2. Ability to work in a logical and orderly
3.29 Highly Competent
manner.
3. Ability to keep good records. 3.27 Highly Competent
4. Capable of handling figures and cash. 3.24 Moderately Competent
5. Good communication and interpersonal skills. 3.27 Highly Competent
6. Ability to prepare the Summary of Collections
3.40 Highly Competent
and Deposits.
7. Ability to prepare the Cash on Hand and in
3.49 Highly Competent
Bank Register.
8. Ability to prepare the Summary of Cash
3.20 Moderately Competent
Payments.
9. Ability to prepare the Summary of Checks
3.07 Moderately Competent
Issued.
10. Apply MS Word and MS Excel 2.80 Moderately Competent
Grand Mean 3.24 Moderately Competent

Table 2 shows that the respondents’ response regarding the competencies of

barangay treasurers in terms of skills. As depicted, the highest mean of 3.49 indicates that
 17

the respondents are highly competent and have the ability to prepare the cash on hand and

in bank register. On the other hand, the lowest mean of 2.80 indicates that the

respondents are moderately competent in applying MS Word and MS Excel to their work.

Nevertheless, the grand mean of 3.24 indicates that the respondents are moderately

competent with the indicators towards the barangay treasurers' competencies, which also

implies that barangay treasurers have a low level of competencies in terms of skills.

Human daily existence is quick and easy in the modern world when everything is

digital. People these days prefer to do activities with a single click. The procedures that

previously required people to submit their barangay clearances using a typewriter were

changed to computerization (Grant, 2019). In addition, the right combination of

competence and talents, known as skills, enables an organization to do the task at hand.

The ability to use computers and related technology successfully, with skill levels

ranging from simple use to handling accounting activities and intricate problem-solving

in data, is referred to as computer literacy (Vrabel, 2018).

 18

Table 3

Respondents’ Response on Barangay Treasurers’ Competencies in terms of Behavior

Indicators Mean Interpretation

1. Uphold the public interest over and above
3.93 Highly Competent
personal interest.
2. Perform and discharge his/her duty with
the highest degree of excellence, 3.60 Highly Competent
professionalism, intelligence and skill.
3. Respect the rights of others and refrain from
doing acts contrary to law, good morals, good
3.76 Highly Competent
customs, public policy, public order, public
safety and public interest
4. Act with justness and sincerity and does not
3.69 Highly Competent
discriminate anyone.
5. Extend prompt, courteous and adequate service
3.75 Highly Competent
to the public.
6. Maintain the principle of public accountability. 3.80 Highly Competent
7. Lead modest life appropriate to position and
3.67 Highly Competent
income.
8. Prohibits dispensing or extending undue favors
on account of his/her office to his/her relatives 3.84 Highly Competent
whether by consanguinity or affinity.
9. Avoid using or divulging confidential or
classified information officially known to 3.62 Highly Competent
him/her by reason of his/her office.
10. Avoid solicitation/acceptance of any gift,
gratuity, favor, entertainment, loan or anything
of monetary value from any person in the course
of his/her official duties, in connection with any 3.92 Highly Competent
operation being regulated by, or any transaction
which may be affected by the functions of
his/her office.
Grand Mean 3.76 Highly Competent

Table 3 shows the respondents' response on the barangay treasurers’

competencies in terms of behavior. As shown, the respondents are highly competent in all

the indicators of competencies in terms of behavior. The highest mean of 3.93 implies

that the respondents are highly competent in upholding public interest over and above

self-interest. Nevertheless, the grand mean of 3.76 indicates that the respondents are
 19

highly competent in the indicators of barangay treasurers' competencies, which also

implies that barangay treasurers have a high level of competencies in terms of

knowledge.

According to Republic Act No. 6713 or Code of Conduct and Ethical Standards

for Public Officials and Employees, this is a strong indication that the barangay treasurers

consistently follow the accepted standards of conduct for public servants and employees.

In addition, behavioral competencies are the ideal personal qualities or traits necessary to

carry out a specific profession. Regardless of their function, they are seen as necessary

for all roles across all organizational levels in the public sector as stated by (Kuipers,

2020).
 20

Table 4

Respondents’ Response on Barangay Treasurers’ Competencies in terms of Cash

Management and Control System; Collections and Deposits

Indicators Mean Interpretation

1. All collections are acknowledged by the issuance
of a pre-numbered Official Receipt or its
3.78 Highly Competent
equivalent like Real Property Tax Receipt and
Community Tax Certificate.
2. Issuance of temporary or provisional receipts is
3.78 Highly Competent
prohibited.
3. Sequential issuance of official receipts is strictly
3.83 Highly Competent
observed.
4. Prohibits acceptance of postdated and endorsed
3.63 Highly Competent
checks as payment of obligations to the barangay.
5. All collections and deposits by the Barangay
Treasurer for the barangay are reported in the 3.45 Highly Competent
Summary of Collections and Deposits.
6. Collections by the Barangay Treasurer including
those turned over by the Deputized Barangay
Collector are deposited intact daily or not later 3.73 Highly Competent
than the following banking day in authorized
government depository bank.
7. Prohibits payment of any expenditures of the
3.62 Highly Competent
barangay out of collections.
8. All persons who handle cash or cash transactions
3.56 Highly Competent
are adequately bonded.
9. Maintain complete record of the receipts,
3.56 Highly Competent
issuances and transfers of accountable forms.
10. Safes and other facilities should be provided to
ensure protection of cash and unused accountable 4.45 Highly Competent
forms like vaults or cash registers.
Grand Mean 3.74 Highly Competent

Table 4 shows the respondents’ response on barangay treasurers’ competencies in

terms of cash management and control system; collections and deposits. As shown, the

respondents are highly competent in all indicators of competencies in terms of cash

management and control system: collection and deposits. The highest mean of 4.45

implies that the respondents are highly competent in ensuring that safe and other facilities
 21

are provided to protect cash and unused accountable forms like vaults or cash registers.

Nevertheless, the grand mean of 3.74 indicates that the respondents are highly competent

with the indicators towards the barangay treasurers' competencies, which implies that the

barangay treasurers have a high level of competency in terms of cash management and

control system: collection and deposits.

According to Commission on Audit (COA, 2020), deposit mobilization and

collection expansion are the two main tasks that evaluation of a barangay's collection and

deposits conducts. Profitability is achieved by collecting the money from the population

and depositing it in a bank to strike a balance between profitability and liquidity, two

important objectives. In addition, an institution's poor financial performance could

eventually cause it to become bankrupt and run out of money to use for future

development of a barangay's initiatives (Amalendu & Sri, 2017).

 22

Table 5

Respondents’ Response on Barangay Treasurers’ Competencies in terms of Cash

Management and Control System; Disbursement

Indicators Mean Interpretation

1. All disbursements are covered with duly
processed and approved Disbursement 3.67 Highly Competent
Vouchers/Payrolls.
2. All disbursements are paid by checks and minor
3.47 Highly Competent
expenses are paid in cash.
3. Checks are pre-numbered and issued in numerical
3.71 Highly Competent
sequence.
4. Signing and countersigning of checks in advance
3.56 Highly Competent
or in blank is prohibited.
5. Check is issued in the name of the payee as
3.49 Highly Competent
indicated in the DV/Payroll
6. Signatories of check review the supporting
3.34 Highly Competent
documentation prior to signing.
7. Check is signed by the Barangay Treasurer and
3.60 Highly Competent
countersigned by the Punong Barangay.
8. All disbursements by check are reported in the
3.42 Highly Competent
Summary of Checks Issued
9. Unused and spoiled checks are properly
3.67 Highly Competent
safeguarded.
10. Personal expenses are not charged to the barangay. 3.36 Highly Competent
11. Cash advance is given only to duly designated
disbursing officer who is adequately bonded 3.29 Highly Competent
except for cash advances for official travel
12. Cash advance is used solely for the purpose for
3.41 Highly Competent
which it was given
13. Cash advance is liquidated as soon as the purpose
3.45 Highly Competent
of which has been served
14. Succeeding cash advance is granted only after full
3.34 Highly Competent
liquidation of the previous cash advance.
15. Maintain separate controls/records of the petty
3.36 Highly Competent
cash transactions.
Grand Mean 3.48 Highly Competent

Table 5 shows the respondents' response on barangay treasurers’ competencies in

terms of cash management and control system; disbursement. As shown, the respondents

are highly competent in all indicators of competencies in terms of cash management and
 23

control system; disbursement. The highest mean of 3.71 implies that the respondents are

highly competent in using pre-numbered checks issued in numerical sequence.

Nevertheless, the grand mean of 3.48 indicates that the respondents are highly competent

with the indicators towards barangay treasurers' competencies, which also implies that

the barangay treasurers have a high level of competencies in terms of cash management

and control system; disbursement.

This entails the actual disbursement of cash allocated for carrying out and

performing projects and activities. Determining the real financial requirements of

programs, projects, and activities, as well as ensuring that the collection of cash, such as

payments, does not exceed allocations (Geraldizo, 2021). Additionally, this process also

includes the procurement of goods and services in accordance with Republic Act 9184,

also known as the Government Procurement Reform Act, (Dagohoy, 2021).

 24

Table 6

Respondents’ Response on Barangay Treasurers’ Competencies in terms of Property and

Supply Management System

Indicators Mean Interpretation

1. Barangay Treasurer acts as Property Officer of the
3.44 Highly Competent
barangay.
2. All procurement is in accordance with the
3.27 Highly Competent
requirements of Republic Act 9184.
3. Orders for procurement of supplies a property are
covered by approved Purchase Requests while 3.36 Highly Competent
purchases are covered by approved Purchase Orders
4. All deliveries are covered by Inspection and
Acceptance Report and inspected by the Inspection
3.29 Highly Competent
Committee headed by the Barangay Treasurer with
a designated Kagawads as member.
5. Issuances of supplies and materials are covered by
3.35 Highly Competent
an approved Requisition and Issue Slip (RIS).
6. Issuances of property to end-user are covered by
Property Acknowledgement Receipts (PAR) while
small tangible items with serviceable life of more 3.31 Highly Competent
than one year are covered by Inventory Custodian
Slip (ICS).
7. Any unserviceable property, plant and equipment
and small tangible items which could no longer be
3.29 Highly Competent
used is returned to the Barangay Treasurer for
cancellation of PAR/ICS and its eventual disposal.
8. A physical inventory of all barangay property is
conducted at least once a year and the result on the
Moderately
physical inventory is reported in the Report on the 3.16
Competent
Physical Count of Property, Plant and Equipment
(RPCPPE).
9. Notice of Loss is immediately rendered by
accountable officer to the Punong Barangay through Moderately
3.22
the Barangay Treasurer for property lost through Competent
force majeure, theft, robbery or negligence.
10. Outgoing barangay officials /employees are cleared
of property accountabilities by accomplishing the 3.44 Highly Competent
Transfer of Money and Property Accountabilities.
Grand Mean 3.31 Highly Competent

Table 6 shows the respondents' response on barangay treasurers’ competencies in

terms of property and supply management system. As shown, the respondents are highly
 25

competent in all indicators of barangay treasurers' competencies in terms of property and

supply management. The highest mean of 3.44 indicates that the respondents highly

competent in the belief that Barangay Treasurer acts as Property Officer of the barangay

and that outgoing barangay officials/ employees are cleared of property accountabilities

by accomplishing the transfer of money and property accountabilities. Nevertheless, the

grand mean 3.31 indicates that the respondents are highly competent with the indicators

towards barangay treasurers’ competencies, which also implies that barangay treasurers

have a high level of competencies in terms of Property and Supply Management System.

As stated by Fan and Stevenson (2018) that property and supply management

becomes more involved in strategic decisions, an understanding of the various strategies

that it can employ is crucial. Although recent research on purchasing and supply

management (PSM) has increasingly focused on supply risk management. According to

Commission on Audit (COA, 2020), the Barangay Treasurer is in charge of processing

the barangay's collections of revenue and other receipts as well as the deposit of said

receipts into an Authorized Government Depository Bank.

 26

Table 7

Summary on Barangay Treasurers Competencies in Tangub City

Factors in Barangay Treasurers’

Mean Interpretation
Competencies
Knowledge 3.60 Highly Competent
Skills 3.24 Moderately Competent
Behavior 3.76 Highly Competent
Cash Management and Control System;
3.74 Highly Competent
Collections and Deposits
Cash Management and Control System;
3.48 Highly Competent
Disbursement
Property and Supply Management System 3.31 Highly Competent

The table above presents the summary of the respondents' response regarding the

competencies of barangay treasurers in Tangub City. It can be seen that among the

competencies of barangay treasurers, skills reveal to be the least prevalent factors among

the competencies, which implies that the skills of barangay treasurers are low. This

suggests that skills are considered a problematic aspect among the competencies of

barangay treasurers.

According to Ratnawati (2020), competency has a positive effect on output.

Additionally, competence is an individual's foundation in terms of having sufficient

information, skills, and appropriate conduct in ways of thinking, acting, and reacting as

well as ways of drawing conclusions at a specific point in time. These characteristics

might influence performance, with greater competence leading to better performance

moments (Moeheriono, 2021). In addition, Alwi (2017) said that particularly for

treasurers in urban cities, the aforementioned knowledge and abilities have a substantial

impact on how well a barangay official performs. According to Anshari et al. (2019)

found that the barangay treasurer's behavior and cash management did not significantly

affect their ability to perform their job-related obligations and responsibilities. As stated
 27

by Marhaeni and Sukerni (2018) emphasized that the performance of the treasurer is

positively and significantly impacted by the completeness of the facilities, quality of the

human resources, working environment, and qualifications of the treasurer. In addition,

property and supply management, on the other hand, consists of tools that physically

support office operations, are employed in daily activities, and have long-term benefits

(Lupiyoadi & Hamdani, 2017). However, the types of work facilities include office

equipment and supplies, infrastructure, and transportation equipment (Sofyan, 2021).

On the other hand, among the variable’s skills got the lowest mean of 3.24.

Budiman (2022) implied that the public's faith in the government's ability to practice

good governance can rise with effective and efficient skill performance. Therefore, it is

crucial to understand that each barangay's treasurers as well as the barangay management

work unit must have effective and efficient skills. Additionally, Manik (2017) discovered

that the performance of the treasurer is positively impacted by education and training.
 28

Chapter 3

SUMMARY OF FINDINGS, CONCLUSION, AND RECOMMENDATIONS

This chapter presents the summary of findings, conclusion, and offer

recommendations.

Summary of Findings

This study " Barangay Treasurers' Competencies in Tangub City" was conducted

to assess the competencies among the barangay treasurers in Tangub City. Descriptive

quantitative research design was applied to be able to collect and analyze numerical data.

It was conducted in different barangays in Tangub City, where a total of fifty-five (55)

barangay treasurers willingly participated. The researchers used a checklist-type

questionnaire to gather data.

The results revealed that barangay treasurers have a high level of competence in

terms of knowledge with the mean of 3.60, in behavior with the mean of 3.76, in cash and

management control system: collection and deposit having mean of 3.74, in cash and

management control system: disbursement with the mean of 3.48 , and in property and

supply management system having mean of 3.31. Meanwhile, the respondents are

moderately competent in terms of skill with the mean of 3.24. Thus, the result of the

study reveals that the barangay treasurers demonstrate a high level of competence in

knowledge and behavior, particularly in cash and management control systems related to

collection and deposit. They also display a commendable level of competence in cash and

management control systems related to disbursement' and property and supply

 29

management. However, there is room to improve and enhance in terms of skills as

respondents were found to be moderately competent in this aspect.

Conclusion

Based on the finding the following conclusions are drawn.

In conclusion, the study has found that barangay treasurers faced difficulties in

the various skill area such as in processing papers and documents, handling figures and

cash, preparing the summary of cash and the summary of checked issued. Furthermore,

barangay treasurers also having difficulties in applying MS Word and MS Excel. These

findings reveal the need for improvement in these skill factors, particularly in processing

papers and documents, managing figures and cash, preparing cash and checked issued

summaries, and using MS Word and MS Excel. These results will contribute to the

overall financial integrity and accountability of the barangay.

Recommendations

Based on the results, findings and conclusion, the researchers suggest the

following recommendations:

1. The barangay shall consider the integration of new computers and

technologies to enhance the skills practices of the barangay treasurers in

preparing financial matters.

2. The barangay treasurers should continue to improve budget controls and

monitoring to prevent budget overruns by attending seminars on budgeting,

financial literacy, and monitoring.

 30

3. The barangay treasurers should have supported evidence on expenditure

activities to let their constituents feel assured that budget is utilized properly

by posting the funds and expenses in a barangay chart of accounts.

4. The local government unit in Tangub City should collaborate with the

Institute of Computer Sciences at Governor Alfonso D. Tan College to

provide proper training and seminars on Microsoft Word and Microsoft Excel

to enhance the abilities of the barangay treasurers.

5. Future researchers may conduct a thorough investigation to determine the

causes of low proficiency that will uncover the underlying causes of skill gaps

and provide helpful insights to develop and improve treasures’ competency

using Microsoft Word and Excel.

 31

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 36

APPENDICES
 37

Appendix A

Letter to the Management

 38

Appendix B

Letter to the Respondents

 39

Appendix C

Survey Questionnaire

Governor Alfonso D. Tan College

Maloro, Tangub City

(Questionnaire for the Barangay Treasurers)

BARANGAY TREASURERS’ COMPETENCIES IN TANGUB CITY

Name: _________________________ (optional) Date: ____________________

Direction: The following statements are the different factors to be considered in

this study. Rate each factor by putting a check (√) on the box according to your
experiences and consider the given scale below in choosing your answer.

Scale:

4 - Highly Competent 3- Moderately Competent 2 - Less Competent 1 - Incompetent

KNOWLEDGE
Indicators 4 3 2 1
1. Understand the systems and procedures manual on the
management of barangay funds and property.
2. Familiarity with the laws and regulations of his/her work as
collector/ disbursing officer.
3. Sufficient knowledge on all transactions and operations in
the barangay.
4. Familiarity with the basic documentary requirements of
every transaction.
5. Attended seminars/trainings for self-development and
improvement.
6. Sufficient knowledge in accounting/bookkeeping.
7. Know the properties owned by the barangay.
8. Know the liabilities of the barangay.
9. Know the sources of income of the barangay.
10. Know the expenses incurred by the barangay.

SKILLS
1. Ability to process papers/documents of the barangay with
minimum supervision.
 40

2. Ability to work in a logical and orderly manner.

3. Ability to keep good records.

4. Capable of handling figures and cash.

5. Good communication and interpersonal skills.

6. Ability to prepare the Summary of Collections and Deposits.

7. Ability to prepare the Cash on Hand and in Bank Register.

8. Ability to prepare the Summary of Cash Payments.

9. Ability to prepare the Summary of Checks Issued.

10. Apply MS Word and MS Excel

BEHAVIOR
1. Uphold the public interest over and above personal interest.

2. Perform and discharge his/her duty with the highest

degree of excellence, professionalism, intelligence and
skill.
3. Respect the rights of others and refrain from doing acts
contrary to law, good morals, good customs, public policy,
public order, public safety and public interest
4. Act with justness and sincerity and does not discriminate
anyone.
5. Extend prompt, courteous and adequate service to the
public.
6. Maintain the principle of public accountability.
7. Lead modest life appropriate to position and income.
8. Prohibits dispensing or extending undue favors on account
of his/her office to his/her relatives whether by
consanguinity or affinity.
9. Avoid using or divulging confidential or classified
information officially known to him/her by reason of his/her
office.
 41

10. Avoid solicitation/acceptance of any gift, gratuity, favor,

entertainment, loan or anything of monetary value from any
person in the course of his/her official duties, in connection
with any operation being regulated by, or any transaction
which may be affected by the functions of his/her office.

CASH MANAGEMENT AND CONTROL SYSTEM; COLLECTIONS AND

DEPOSITS
1. All collections are acknowledged by the issuance of a pre-
numbered Official Receipt or its equivalent like Real
Property Tax Receipt and Community Tax Certificate.
2. Issuance of temporary or provisional receipts is prohibited.
3. Sequential issuance of official receipts is strictly observed.
4. Prohibits acceptance of postdated and endorsed checks as
payment of obligations to the barangay.
5. All collections and deposits by the Barangay Treasurer for
the barangay are reported in the Summary of Collections
and Deposits.
6. Collections by the Barangay Treasurer including those
turned over by the Deputized Barangay Collector are
deposited intact daily or not later than the following banking
day in authorized government depository bank.
7. Prohibits payment of any expenditures of the barangay out
of collections.
8. All persons who handle cash or cash transactions are
adequately bonded.
9. Maintain complete record of the receipts, issuances and
transfers of accountable forms.
10. Safes and other facilities should be provided to ensure
protection of cash and unused accountable forms like vaults
or cash registers.

CASH MANAGEMENT AND CONTROL SYSTEM -Disbursements

1. All disbursements are covered with duly processed
and approved Disbursement Vouchers/Payrolls.
2. All disbursements are paid by checks and minor expenses
are paid in cash.
3. Checks are pre-numbered and issued in numerical sequence.
4. Signing and countersigning of checks in advance or in blank
is prohibited.
5. Check is issued in the name of the payee as indicated in the
DV/Payroll
6. Signatories of check review the supporting documentation
 42

prior to signing.
7. Check is signed by the Barangay Treasurer and
countersigned by the Punong Barangay.
8. All disbursements by check are reported in the Summary of
Checks Issued
9. Unused and spoiled checks are properly safeguarded.
10. Personal expenses are not charged to the barangay.
11. Cash advance is given only to duly designated disbursing
officer who is adequately bonded except for cash advances
for official travel
12. Cash advance is used solely for the purpose for which it was
given
13. Cash advance is liquidated as soon as the purpose of which
has been served
14. Succeeding cash advance is granted only after full
liquidation of the previous cash advance.
15. Maintain separate controls/records of the petty cash
transactions.

PROPERTY AND SUPPLY MANAGEMENT SYSTEM

1. Barangay Treasurer acts as Property Officer of the barangay.

2. All procurement is in accordance with the requirements of

Republic Act 9184.
3. Orders for procurement of supplies a property are covered by
approved Purchase Requests while purchases are covered by
approved Purchase Orders
4. All deliveries are covered by Inspection and Acceptance
Report and inspected by the Inspection Committee headed by
the Barangay Treasurer with a designated Kagawads as
member.
5. Issuances of supplies and materials are covered by an
approved Requisition and Issue Slip (RIS).
6. Issuances of property to end-user are covered by Property
Acknowledgement Receipts (PAR) while small tangible
items with serviceable life of more than one year are covered
by Inventory Custodian Slip (ICS).
 43

7. Any unserviceable property, plant and equipment and small

tangible items which could no longer be used is returned to
the Barangay Treasurer for cancellation of PAR/ICS and its
eventual disposal.
8. A physical inventory of all barangay property is conducted at
least once a year and the result on the physical inventory is
reported in the Report on the Physical Count of Property,
Plant and Equipment (RPCPPE).
9. Notice of Loss is immediately rendered by accountable
officer to the Punong Barangay through the Barangay
Treasurer for property lost through force majeure, theft,
robbery or negligence.
10. Outgoing barangay officials /employees are cleared of
property accountabilities by accomplishing the Transfer of
Money and Property Accountabilities.
Source: Bueno, D., & Galangue, C. (2017). Treasurers’ Competencies, Cash Control,
Supply and Property Management Practices at The Local Government of Olongapo
City. https://studylib.net/doc/24259302/dr.-david-cababaro-bueno---barangay-
treasurers%E2% 80%99-competenc.
 44

Appendix D

Pilot Testing Results

 45

Appendix E

Editor’s Certification
 46

Appendix F

Statistician’s Certification
 47

Appendix G

Certification of Similarity Checking

 48

CURRICULUM VITAE

Name : Roy M. Lopez Jr.

Nickname : Jay-r
Age : 20
Date of Birth : June 09, 2003
Place of Birth : Brgy. Aurora Prosperedad,
Agusan del Sur
Sex : Male
Address : Purok 1, Aurora Prosperedad, Agusan del Sur
Marital Status : Single
Religion : Pentecostal
Nationality : Filipino
Cellphone Number: 09392406921
Email Address: [email protected]
Father’s Name : Roy B. Lopez Sr.
Mother’s Name: Marilyn M. Lopez

Educational Background

Primary : Aurora Elementary School

Aurora Prosperedad, Agusan del Sur

Secondary : Molave Vocational Technical School

Molave, Zamboanga del Sur

Tertiary : Gov. Alfonso D. Tan College

Maloro, Tangub City, Misamis Occidental
Bachelor of Science in Business Administration Major in
Marketing Management

Organization and Affiliation

2022-2023 : Member
Junior Association for Marketing Executives
Gov. Alfonso D. Tan College
Maloro, Tangub City, Misamis Occidental
 49

Seminars/Workshop/Training

2019 : Bread and Pastry NC11

Molave Vocational Technical School

2017 : Journalist for Filipino Feature Writing

Lucena National School

2023 : Economic and Financial Learning Program

Bangko Sentral ng Pilipinas
 50

Name : Almalyn T. Gencianeo

Nickname : Malyn/Inday
Age : 21
Date of Birth : July 17, 2001
Place of Birth : Maralag, Dumingag, Zamboanga del Sur
Sex : Female
Address : Purok Campo, Lower Landing, Dumingag,
Zamboanga del Sur
Marital Status : Single
Religion : Roman Catholic
Nationality : Filipino
Cellphone Number: 09702683631
Email Address: [email protected]
Father’s Name : Alex H. Gencianeo
Mother’s Name: Jenilyn T. Gencianeo

Educational Background

Primary : Dumingag Central Elementary School

San Pablo, Dumingag, Zamboanga del Sur

Secondary : Dumingag National High School

Lower Landing, Dumingag, Zamboanga del Sur

Tertiary : Gov. Alfonso D. Tan College

Maloro, Tangub City, Misamis Occidental
Bachelor of Science in Business Administration Major in
Marketing Management

Organization and Affiliation

2022-2023 : Member
Junior Association for Marketing Executives
Gov. Alfonso D. Tan College
Maloro, Tangub City, Misamis Occidental
 51

Seminars/Workshop/Training

2022 : Bravery over Adversity Via Microsoft Teams

Gov. Alfonso D. Tan College

: JUAN BIG IDEA: Marketing in the New Millennium

Via Zoom

2023 : Economic and Financial Learning Program

Parklane International Hotel
Cebu City, Philippines