Chapter I

THE PROBLEM AND ITS BACKGROUND

• Rationale
• Theoretical/Conceptual Framework
• Statement of the Problem
• Assumptions of Study
• Hypothesis of the Study (optional)
• Scope and Delimitation
• Significance of the Study
• Definition of Terms
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FISCAL MANAGEMENT IN
THE BARANGAYS OF
DAGUPAN CITY

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 Outline of Discussion of Rationale
 Financial Management and its Definitions
 Principles and Concepts on Financial
Management
 Public Vs. Private Application of Financial
Management
 Fiscal Management in the Public Sector
 Trends in Public Fiscal Management
 International Standards
 Regional, National and Local Rules and
Regulations

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Outline of Discussion of Rationale
(cont’d)

• Introduce the problem of the study

– Identify issues and concerns
– Determine the extent of the issue or concern
• Provide statistics
• Present proofs, pieces of evidence etc to
substantiate claims/arguments raised
• Give inferences backed by valid support
• Clinching Statement
– Highlight the intention and significance of the
study
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 Conceptual Framework
 Theories, if any, governing sound fiscal
management as basis for providing
concepts
 Discuss fiscal management concepts
related to:
 Aspects of Financial Management
- Revenue Raising
- Budgeting
- Utilizing of Funds
 Guidelines
 Processes observed in the public sector

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 Paradigm of the Study
input
Status of Fiscal Management Problems Encountered in Fiscal Management of
of the 31 Barangays the 31 Barangays

process
Analysis of:
Status of Fiscal Management and the Problems Encountered in Fiscal Management of the Barangays

Output
Proposed Measures to Improve the Fiscal Management of the Barangays in Dagupan Cty

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STATEMENT OF THE PROBLEM

This study purported to formulate

an action plan intended to improve
fiscal administration in the barangays
of Dagupan City on the basis of their
2017 fiscal year operations as a
means to accelerate barangay-level
development.

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STATEMENT OF THE PROBLEM
To attain the aforecited purpose, the study
will address the following specific
problems:
1. What is the status of the barangays in
Dagupan City during the 2017 fiscal year,
particularly along the following
dimensions:
a. Revenue generation; and
b. Revenue allocation and utilization?
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STATEMENT OF THE PROBLEM

2. How serious are the problems on

barangay fiscal administration in
each barangay?
3. What plan of action could be
formulated to improve the existing
fiscal administration of barangays in
Dagupan City?

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 BASIC ASSUMPTIONS
The conduct of the study will be premised on
the following assumptions:
1. That the documents on the financial status
of the barangays under study reflect the
true picture of their fiscal standing.
2. That the problems on barangay fiscal
administration that will be identified are
valid frames of reference in the
improvement of fiscal administration in
the barangays.

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 SCOPE AND DELIMITATION
The needed data and information will
be derived from government documents
accessed by the researcher and from the
interviewees/ respondents consisting of
the City Accountant, the staff of the
Barangay Accounting Office, the City Local
Government Officer, and the incumbent
Barangay Chairmen.

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SCOPE AND DELIMITATION
This study focused on the broad fields of
fiscal management encompassing activities
and operations as revenue-sourcing,
budgeting, allocating, expending, purchase
and supply management, and tax
administration, the report shall be delimited
on two area, namely:
1.Revenue generation;
2.Revenue allocation and utilization
The report will include the technical aspects
involving bookkeeping, accounting and
auditing procedures.
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SIGNIFICANCE OF THE STUDY

• Local government unit heads

• Public administrators

• Policy makers

• Future researchers
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 DEFINITION OF TERMS
• Fiscal Management in the Barangays of
Dagupan City
– Revenue generation
– Revenue allocation and utilization
• Problems Encountered in the Fiscal
Management of the Barangays in Dagupan
City
• Action Plan to Improve Fiscal Management
in the Barangays in Dagupan City

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