Fiscal practices of LGU-Kasibu and their link to employee competencies: Basis for a capacity development program

2025 IJRSE – Volume 14 Issue 10

Available Online:  20 May 2025

Author/s:

Geron-Juliana, Sunshine N.*
Nueva Vizcaya State University, Philippines (geronsunshine10@gmail.com)

Ordoñez, Arcadia Alice T.
Nueva Vizcaya State University, Philippines (arcadiaalice1965@gmail.com)

Abstract:

This quantitative study aimed to evaluate the public fiscal administration practices implemented by the Local Government Unit (LGU) of Kasibu, Nueva Vizcaya, and examine their relationship with the competencies of LGU employees. Conducted in 2025, the research was situated in Kasibu—a municipality known for its agricultural productivity, tourism potential, and abundant natural resources such as minerals and quarrying sites. The study was anchored on the municipality’s vision of becoming a progressive and ecologically balanced community, governed by transparent and participatory mechanisms—objectives that necessitate sound fiscal management and a competent public workforce. A total of 110 permanent employees and administrators from major municipal offices—including the Municipal Mayor’s Office, Sangguniang Bayan, and the departments of Planning and Development, Budget, Treasury, Accounting, and Administration—were randomly selected using a stratified random sampling technique to ensure broad representativeness. The study employed descriptive and correlational research methods to analyze the data. Findings revealed a generally high level of effectiveness in the implementation of public fiscal administration practices, particularly in the areas of revenue generation, budget allocation, and resource utilization. Respondents likewise demonstrated strong competencies across knowledge, skills, and behavioral dimensions. Notably, a statistically significant relationship was found between employee competencies and their assessments of fiscal administration practices. This suggests that effective fiscal governance is closely associated with the quality and capabilities of the local government workforce. The results underscore the critical role of strengthening employee competencies to enhance fiscal performance and promote greater accountability in local governance. Ultimately, the study contributes to the broader discourse on public sector reform by providing evidence-based insights for improving fiscal administration through strategic competency development at the local level.

Keywords: employee competencies, enhancement program, public fiscal administration

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DOI: https://doi.org/10.5861/ijrse.2025.25132

Cite this article:
Geron-Juliana, S. N., & Ordoñez, A. A. T. (2025). Fiscal practices of LGU-Kasibu and their link to employee competencies: Basis for a capacity development program. International Journal of Research Studies in Education, 14(10), 65-76. https://doi.org/10.5861/ijrse.2025.25132

* Corresponding Author