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Local Fiscal Administration of Bayugan City, Agusan del Sur Towards Sustainable Development: An Analysis

Received: Aug. 05, 2022    Accepted: Aug. 31, 2022    Published: Oct. 21, 2022
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Abstract

Effective fiscal management and administration is vital in fostering macroeconomic stability, the implementation and delivery of essential public services, and attaining sustainable growth and maintenance. Good financial management through the implementation and maintenance of sound fiscal policies is imperative to ensure that government offices use the available resources effectively, fulfill its mandates and commitments to its constituents, prepare for financial stability, avoid excess public debt, and prepare for unprecedented financial challenges and constraints that would hinder project implementations within the fiscal year. This study assessed the existing fiscal administration practices of Bayugan City, Agusan del Sur. This evaluates the existing revenues of the city as well as the development programs / projects. From what transpired in the study, the data revealed several salient yet far too important challenges that hampered Bayugan City’s thrust for attaining effective fiscal administration. This study found out that one of the many reoccurring challenges include the rising number of delinquent payers; prevalence of undeclared properties and assets which creates subsequent effects and poses a threat to social welfare as it reduces money and resources available in implementing social programs, as well as irregularities in cash flow; along with the lack of identified appropriations in the expenditures from the General Fund. If these “not-so-good” practices will continue to persist, the whole fiscal health of Bayugan City, ADS will be affected and so therefore its ability to serve the public in return. Thus, researcher recommended various intervention programs that Bayugan City, ADS should start to abate the problems and concerns, thus will result to strong fiscal health. The strong fiscal health in return can be a feeder towards sustainability in the long-term.

DOI 10.11648/j.rd.20220304.12
Published in Research & Development ( Volume 3, Issue 4, December 2022 )
Page(s) 205-214
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Fiscal Administration, Action Plan, Sustainable Development, Revenue Management

References
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  • APA Style

    Marecon Comita Viray, Albim Ymbong Cabatingan. (2022). Local Fiscal Administration of Bayugan City, Agusan del Sur Towards Sustainable Development: An Analysis. Research & Development, 3(4), 205-214. https://doi.org/10.11648/j.rd.20220304.12

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    ACS Style

    Marecon Comita Viray; Albim Ymbong Cabatingan. Local Fiscal Administration of Bayugan City, Agusan del Sur Towards Sustainable Development: An Analysis. Res. Dev. 2022, 3(4), 205-214. doi: 10.11648/j.rd.20220304.12

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    AMA Style

    Marecon Comita Viray, Albim Ymbong Cabatingan. Local Fiscal Administration of Bayugan City, Agusan del Sur Towards Sustainable Development: An Analysis. Res Dev. 2022;3(4):205-214. doi: 10.11648/j.rd.20220304.12

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  • @article{10.11648/j.rd.20220304.12,
      author = {Marecon Comita Viray and Albim Ymbong Cabatingan},
      title = {Local Fiscal Administration of Bayugan City, Agusan del Sur Towards Sustainable Development: An Analysis},
      journal = {Research & Development},
      volume = {3},
      number = {4},
      pages = {205-214},
      doi = {10.11648/j.rd.20220304.12},
      url = {https://doi.org/10.11648/j.rd.20220304.12},
      eprint = {https://download.sciencepg.com/pdf/10.11648.j.rd.20220304.12},
      abstract = {Effective fiscal management and administration is vital in fostering macroeconomic stability, the implementation and delivery of essential public services, and attaining sustainable growth and maintenance. Good financial management through the implementation and maintenance of sound fiscal policies is imperative to ensure that government offices use the available resources effectively, fulfill its mandates and commitments to its constituents, prepare for financial stability, avoid excess public debt, and prepare for unprecedented financial challenges and constraints that would hinder project implementations within the fiscal year. This study assessed the existing fiscal administration practices of Bayugan City, Agusan del Sur. This evaluates the existing revenues of the city as well as the development programs / projects. From what transpired in the study, the data revealed several salient yet far too important challenges that hampered Bayugan City’s thrust for attaining effective fiscal administration. This study found out that one of the many reoccurring challenges include the rising number of delinquent payers; prevalence of undeclared properties and assets which creates subsequent effects and poses a threat to social welfare as it reduces money and resources available in implementing social programs, as well as irregularities in cash flow; along with the lack of identified appropriations in the expenditures from the General Fund. If these “not-so-good” practices will continue to persist, the whole fiscal health of Bayugan City, ADS will be affected and so therefore its ability to serve the public in return. Thus, researcher recommended various intervention programs that Bayugan City, ADS should start to abate the problems and concerns, thus will result to strong fiscal health. The strong fiscal health in return can be a feeder towards sustainability in the long-term.},
     year = {2022}
    }
    

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    AU  - Marecon Comita Viray
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    AB  - Effective fiscal management and administration is vital in fostering macroeconomic stability, the implementation and delivery of essential public services, and attaining sustainable growth and maintenance. Good financial management through the implementation and maintenance of sound fiscal policies is imperative to ensure that government offices use the available resources effectively, fulfill its mandates and commitments to its constituents, prepare for financial stability, avoid excess public debt, and prepare for unprecedented financial challenges and constraints that would hinder project implementations within the fiscal year. This study assessed the existing fiscal administration practices of Bayugan City, Agusan del Sur. This evaluates the existing revenues of the city as well as the development programs / projects. From what transpired in the study, the data revealed several salient yet far too important challenges that hampered Bayugan City’s thrust for attaining effective fiscal administration. This study found out that one of the many reoccurring challenges include the rising number of delinquent payers; prevalence of undeclared properties and assets which creates subsequent effects and poses a threat to social welfare as it reduces money and resources available in implementing social programs, as well as irregularities in cash flow; along with the lack of identified appropriations in the expenditures from the General Fund. If these “not-so-good” practices will continue to persist, the whole fiscal health of Bayugan City, ADS will be affected and so therefore its ability to serve the public in return. Thus, researcher recommended various intervention programs that Bayugan City, ADS should start to abate the problems and concerns, thus will result to strong fiscal health. The strong fiscal health in return can be a feeder towards sustainability in the long-term.
    VL  - 3
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Author Information
  • College of Management, Business and Accountancy, Cebu Institute of Technology-University, Cebu City, Philippines

  • College of Management, Business and Accountancy, Cebu Institute of Technology-University, Cebu City, Philippines

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