2025 IJRSE – Volume 14 Issue 10
Available Online: 20 May 2025
Author/s:
Batuna, Cristy France D.*
Nueva Vizcaya State University, Philippines (cfbatuna@gmail.com)
Ordoñez, Arcadia Alice T.
Nueva Vizcaya State University, Philippines (arcadiaalice1965@gmail.com)
Abstract:
This study investigated the fiscal internal control system of the Municipal Government Unit (MGU) of Kasibu, Nueva Vizcaya, focusing on five key components: control environment, risk assessment, control activities, information and communication, and monitoring and evaluation. Simultaneously, the study assessed the municipality’s compliance with the Seal of Good Local Governance (SGLG) in the domain of financial administration and sustainability, examining five dimensions: transparency and accountability, revenue generation and mobilization, budget efficiency and utilization, investment in local economic growth, and financial sustainability and resilience. Data were collected through a validated survey questionnaire administered to 203 municipal employees. Descriptive and inferential statistics, including mean and Pearson’s r, were used to analyze the data, with a significance level of 0.05 applied to test the hypothesis. Findings indicated that Kasibu’s internal control system was generally perceived as effective, with particularly high ratings in control activities and the control environment. However, aspects such as risk assessment, monitoring and evaluation, and communication showed room for enhancement. The LGU also demonstrated strong compliance with SGLG indicators, especially in transparency, financial sustainability, budget utilization, and revenue mobilization. A strong positive correlation (r = 0.84) was found between the fiscal internal control system and SGLG compliance. Based on these insights, strategic interventions were recommended to strengthen risk management, enhance information flow, and promote initiatives for local economic growth to support improved fiscal governance and sustainability.
Keywords: internal control system, good governance, fiscal administration
DOI: https://doi.org/10.5861/ijrse.2025.25131
Cite this article:
Batuna, C. F. D., & Ordoñez, A. A. T. (2025). Enhancing internal control and good governance compliance in Kasibu: Strategic interventions for local government administration. International Journal of Research Studies in Education, 14(10), 51-63. https://doi.org/10.5861/ijrse.2025.25131
* Corresponding Author