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Title: :  ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT
PaperId: :  26844
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-26844
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Desiree G. RubenNorth Eastern Mindanao State University, Philippines
Jingle M. LunaNorth Eastern Mindanao State University, Philippines

Abstract

Public Administration
ePFMAT, public financial management, local government units, Province of Dinagat Islands, New Public Management, budget credibility, electronic assessment tool
The study examines the contribution of the enhanced Public Financial Management Tool (ePFMAT) in strengthening the financial management of pillars under the Budget Office's responsibility in the Province of Dinagat Islands. Anchored on the principles of New Public Management (NPM), the research uses a validated survey to assess whether the tool contributes to improving the Budget Office's financial management. The survey reveals that the respondents agree that the tool strengthens their financial management. This result affirms that respondents perceived the use of ePFMAT to contribute positively to financial management related to their function. Notable benefits identified include the improved compliance with budget disclosure requirements and increased availability of budgetary information to stakeholders. The result also higllights the data entry backlogs during peak budget seasons and limited awareness and participation capacity among civil society organizations as the major challenges encountered the use of the tool. These recurring issues warrant attention as they directly affect the effectiveness and inclusiveness of financial management practices particularly affecting geographically isolated areas such as the Province of Dinagat Islands. The study proposes an intervention plan that includes an information campaign to Civil Service Organizations (CSOs) and designation of additional personnel. This study offers insights to policymakers, LGUs, and the academic community on enhancing lower-income local government units' fiscal management and governance.

Citations

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IJARIIE Desiree G. Ruben, and Jingle M. Luna. "ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT" International Journal Of Advance Research And Innovative Ideas In Education Volume 11 Issue 3 2025 Page 2977-2988
MLA Desiree G. Ruben, and Jingle M. Luna. "ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT." International Journal Of Advance Research And Innovative Ideas In Education 11.3(2025) : 2977-2988.
APA Desiree G. Ruben, & Jingle M. Luna. (2025). ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT. International Journal Of Advance Research And Innovative Ideas In Education, 11(3), 2977-2988.
Chicago Desiree G. Ruben, and Jingle M. Luna. "ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT." International Journal Of Advance Research And Innovative Ideas In Education 11, no. 3 (2025) : 2977-2988.
Oxford Desiree G. Ruben, and Jingle M. Luna. 'ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT', International Journal Of Advance Research And Innovative Ideas In Education, vol. 11, no. 3, 2025, p. 2977-2988. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/ENHANCED_PUBLIC_FINANCIAL_MANAGEMENT_ASSESSMENT_TOOL__ePFMAT___STRENGTHENING_BUDGET_OFFICE_FINANCIAL_MANAGEMENT_ijariie26844.pdf (Accessed : ).
Harvard Desiree G. Ruben, and Jingle M. Luna. (2025) 'ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT', International Journal Of Advance Research And Innovative Ideas In Education, 11(3), pp. 2977-2988IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/ENHANCED_PUBLIC_FINANCIAL_MANAGEMENT_ASSESSMENT_TOOL__ePFMAT___STRENGTHENING_BUDGET_OFFICE_FINANCIAL_MANAGEMENT_ijariie26844.pdf (Accessed : )
IEEE Desiree G. Ruben, and Jingle M. Luna, "ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT," International Journal Of Advance Research And Innovative Ideas In Education, vol. 11, no. 3, pp. 2977-2988, May-Jun 2025. [Online]. Available: http://ijariie.com/AdminUploadPdf/ENHANCED_PUBLIC_FINANCIAL_MANAGEMENT_ASSESSMENT_TOOL__ePFMAT___STRENGTHENING_BUDGET_OFFICE_FINANCIAL_MANAGEMENT_ijariie26844.pdf [Accessed : ].
Turabian Desiree G. Ruben, and Jingle M. Luna. "ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 11 number 3 ().
Vancouver Desiree G. Ruben, and Jingle M. Luna. ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (ePFMAT): STRENGTHENING BUDGET OFFICE FINANCIAL MANAGEMENT. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2025 [Cited : ]; 11(3) : 2977-2988. Available from: http://ijariie.com/AdminUploadPdf/ENHANCED_PUBLIC_FINANCIAL_MANAGEMENT_ASSESSMENT_TOOL__ePFMAT___STRENGTHENING_BUDGET_OFFICE_FINANCIAL_MANAGEMENT_ijariie26844.pdf
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