PERFORMANCE OF LOCAL WATER DISTRICTS

Public Administration

This study examines the performance of the first district of Surigao del Sur's Local Water Districts (LWDs) in complying with the Department of Budget and Management's (DBM) Corporate Budget Circulars (CBC) Nos. 25 and 26. These circulars are issued to guide LWDs in the preparation, submission, and assessment of Corporate Operating Budgets (COBs). In particular, the study examines the accuracy of financial data, the completeness and consistency of documents, and the timeliness of their submission. In performance assessment, identifying difficulties and formulating intervention plans, this study uses a mixed-method approach that includes interviews and document analysis. According to the findings, many LWDs encountered difficulties adhering to the circulars and their required documentary requirements. The accuracy of their financial data was affected primarily due to low maintenance and other operating expense (MOOE) utilization rates in the past years, and various disallowed items under personnel services. The Carmen Water District experienced the biggest variance, with a disapproval of 16.74% from its proposed budget, highlighting the need for improved budgetary planning. Additionally, the completeness and consistency of their documents were affected due to the discrepancies and inconsistencies in their submission, including their Board Resolution, which resulted from their initial submissions being returned for revisions, except Madrid Water District, which successfully submitted its COB on the first attempt. Despite these hindrances, every LWD submitted their COBs within the deadline. The effective technical assistance by the DBM Regional Office, which included document checklists and guidance, was largely responsible for this timely compliance. Nonetheless, it was observed that a lack of training and staff inexperience with complicated budget preparation forms were frequent problems affecting compliance. Among the recommendations are conducting capacity building, focused training courses, providing coaching tailored to each LWD's requirements, and offering standardized budget documentation templates. These interventions seek to enhance LWDs' performance compliance.

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