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Title: :  PERFORMANCE OF LOCAL WATER DISTRICTS
PaperId: :  26843
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 11 Issue 3 2025
DUI:    16.0415/IJARIIE-26843
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Maryjyl B. ArizalaNorth Eastern Mindanao State University, Philippines
Florife O. UrbiztondoNorth Eastern Mindanao State University, Philippines

Abstract

Public Administration
Local Water Districts (LWDs), Corporate Budget Circulars (CBCs), DBM CBC Nos. 25 and 26, Budget Preparation, Compliance, Challenges, Data Accuracy, Timelines, Documentation, Training, Capacity Building, Service Delivery
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.

Citations

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IJARIIE Maryjyl B. Arizala, and Florife O. Urbiztondo. "PERFORMANCE OF LOCAL WATER DISTRICTS" International Journal Of Advance Research And Innovative Ideas In Education Volume 11 Issue 3 2025 Page 3018-3045
MLA Maryjyl B. Arizala, and Florife O. Urbiztondo. "PERFORMANCE OF LOCAL WATER DISTRICTS." International Journal Of Advance Research And Innovative Ideas In Education 11.3(2025) : 3018-3045.
APA Maryjyl B. Arizala, & Florife O. Urbiztondo. (2025). PERFORMANCE OF LOCAL WATER DISTRICTS. International Journal Of Advance Research And Innovative Ideas In Education, 11(3), 3018-3045.
Chicago Maryjyl B. Arizala, and Florife O. Urbiztondo. "PERFORMANCE OF LOCAL WATER DISTRICTS." International Journal Of Advance Research And Innovative Ideas In Education 11, no. 3 (2025) : 3018-3045.
Oxford Maryjyl B. Arizala, and Florife O. Urbiztondo. 'PERFORMANCE OF LOCAL WATER DISTRICTS', International Journal Of Advance Research And Innovative Ideas In Education, vol. 11, no. 3, 2025, p. 3018-3045. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/PERFORMANCE_OF_LOCAL_WATER_DISTRICTS_ijariie26843.pdf (Accessed : 17 June 2025).
Harvard Maryjyl B. Arizala, and Florife O. Urbiztondo. (2025) 'PERFORMANCE OF LOCAL WATER DISTRICTS', International Journal Of Advance Research And Innovative Ideas In Education, 11(3), pp. 3018-3045IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/PERFORMANCE_OF_LOCAL_WATER_DISTRICTS_ijariie26843.pdf (Accessed : 17 June 2025)
IEEE Maryjyl B. Arizala, and Florife O. Urbiztondo, "PERFORMANCE OF LOCAL WATER DISTRICTS," International Journal Of Advance Research And Innovative Ideas In Education, vol. 11, no. 3, pp. 3018-3045, May-Jun 2025. [Online]. Available: http://ijariie.com/AdminUploadPdf/PERFORMANCE_OF_LOCAL_WATER_DISTRICTS_ijariie26843.pdf [Accessed : 17 June 2025].
Turabian Maryjyl B. Arizala, and Florife O. Urbiztondo. "PERFORMANCE OF LOCAL WATER DISTRICTS." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 11 number 3 (17 June 2025).
Vancouver Maryjyl B. Arizala, and Florife O. Urbiztondo. PERFORMANCE OF LOCAL WATER DISTRICTS. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2025 [Cited : 17 June 2025]; 11(3) : 3018-3045. Available from: http://ijariie.com/AdminUploadPdf/PERFORMANCE_OF_LOCAL_WATER_DISTRICTS_ijariie26843.pdf
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