Upload
laurence-tomas-corpuz
View
305
Download
3
Embed Size (px)
Citation preview
Mariano Marcos State UniversityGraduate School Laoag City
PROFILE, FINANCIAL CAPABILITY AND PERFORMANCE OF BARANGAY TREASURERS OF PAOAY, ILOCOS NORTE
MARLON D. MACALMAMAPA Student
CHAPTER I
THE PROBLEM
Introduction
The approval of Republic Act 7160 otherwise known as the Local Government Code
(LGC) of 1991 changed many of the laws and regulations governing national and local
government relationships devolving many of the functions and responsibilities previously
undertaken by the central government to the Local Government Units (LGUs). It represents a
fundamental change in national policy regarding the intergovernmental relations and civil
participation in local governance. The Code promotes LGUs to increase own-source financial
resources, as a fundamental development strategy by which LGUs may reduce their past
overwhelming reliance on central government financing and policy directives. This broadened
the powers of the LGUs to introduce new taxes, introduce changes in the existing tax schedules
and utilize alternative financial instruments in the mobilization of resources. The barangays
strives to provide basic services and facilities to the people; however this function can only be
performed when the revenue is available and sufficient. This experience of the barangays
indicates that financial independence is still unachieved because of political embroiled
economic instability and worsening social conditions. These realities give rise to the need of
capable barangay treasurers who plays vital role on revenue generation and disbursement of
funds.
Financial capability is the ability to read, analyze, manage, and communicate about the
financial conditions that affect material well-being. It includes the ability to discern financial
choices, discuss money and financial issues without or despite discomfort, plan for the future,
and respond competently to life events that affect everyday financial decisions, including
events in the general economy. Specifically, it is all about individual’s ability to make informed
judgments and effective decisions about the use and management of one’s money. Financial
incapability, on the other hand has numerous consequences for individuals and employers. The
lack of financial knowledge can affect an individual’s or family’s ability to save for long-term
goals and make them vulnerable to severe financial crisis. People who are financially incapable
are reluctant to buy or enroll in a financial product they need. For employers, poor financial
capability among employees has numerous tangible and intangible costs. Thus, the capacity to
handle money well is very significant to good governance in government agencies and this is
particularly true even in the barangay level.
The reinstitution of the use of city or municipal accountants’ advice for barangay check
disbursements as mandated by COA Circular No. 2009-008 dated November 9, 2009 have been
added as additional workload for city or municipal employees specifically in the accounting
department. It is in this way that the study is to be conducted to know why the barangay
treasurers process disbursement vouchers and upon reaching the office, accounting staff still
discover some discrepancies and incomplete supporting documents attached to their
disbursement vouchers to substantiate the use of their funds.
Statement of the Problem
This research will identify the profile of the barangay treasurers, their level of financial
capability and performance.
Specifically, the study will seek answers to the following questions:
1. What is the profile of the barangay treasurers in terms of:
a. age;
b. sex;
c. civil status;
d. educational attainment;
e. number of trainings/ seminars attended ( as Brgy. Treasurer); and
f. length of service?
2. How capable are the barangay treasurers along:
a. revenue generation; and
b. disbursement of funds?
3. What is the performance of the barangay treasurers as indicated by the:
a. attainment of target income; and
b. trend of expenditures?
4. Is there a significant relationship between the:
a. profile and financial capability;
b. profile and performance; and
c. financial capability and performance?
Significance of the Study
The result of this study will be very important for the Barangay Treasurers for them to
identify their area of improvement in the execution of their duties and responsibilities. The
study will expose the level of performance of the Barangay Treasurers with regard to the
utilization and generation of financial resources to address the needs of the people. It will give
clear description of budget allotment utilization and savings generation of the barangays.
This study will also serve as a guide for the Barangay Councils in the different barangays
of Paoay in the formulation of policies and programs for the revenue generation and in the
evaluation of existing plans and programs.
The results of this study will provide insights for the Punong Barangays and Barangay
Treasurers in developing approaches and strategies in handling the financial resources of their
own barangay.
The local chief executives could use the findings of this study in managing the resources
of the government, particularly the appropriation and allocation of funds for the effective and
efficient delivery of services to the people. The study will create awareness of the general
public in the utilization of the financial resources of the barangays.
This study will provide insights to public administration students particularly on fiscal
administration and financial management. Future researchers will be encouraged and guided to
look closer into the fiscal condition and problem of the nation.
Scope and Delimitations of the Study
This study will be limited in identifying the profile of the barangay treasurers, their level
of financial capability and performance.
The sources of data will be the records of the Liga ng mga Barangay in Paoay, Ilocos
Norte and Office of the Municipal Accountant in Paoay, Ilocos Norte. The study will involve
barangay treasurers both old and newly-installed as of 2010.
Document analysis and questionnaire-checklist will be the primary tools in gathering the
data, so the findings of this study will be subjected to the limitations of these instruments.
Definition of Terms
The following terms are defined as operationally used for the conduct of the study:
Barangay Treasurer. This refers to the person in-charge of revenue collection, and acts
as disbursing official and property custodian in the barangay.
Financial capability. This refers to the ability to manage money both generation and
utilization of finances whether internally-sourced out or from external sources.
Disbursement of funds. This refers to the strategies implemented by the
barangay treasurer in the utilization of the funds of the barangay.
Revenue generation. This refers to the strategies employed in the barangay to
raise funds to augment the budget allotted by the national government in the form of the
internal revenue allotment.
Performance. This refers to the extent by which the barangay treasurer performs his
duties for the barangay measured in terms of the attainment of target income and trends of
expenditures.
Attainment of target income. This refers to the extent by which the estimate
collection is realized.
Trend of expenditure. This refers to the extent how the funds are used as to
personal services, other maintenance and operating expenses and capital outlay.
Profile of barangay treasurers. In this study, this term includes the age, sex, civil status,
educational attainment, number of trainings/ seminars attended and length of service.
CHAPTER II
THEORETICAL FRAMEWORK
This chapter will present and discuss the literature and studies reviewed which guided
the conceptualization of the present study. Likewise, the theoretical and conceptual
frameworks will be presented.
Review of Literature and Studies
Development depends on the capability of leaders not only at the national level but
more particularly on local government level down to the lowest political unit which is the
barangay. According to Labawig (1999), support from other barangay officials, from the people
of the community, and from the local and national government units significantly distribute to
the leadership effectiveness of barangay captains particularly in performing their roles and
functions along communication, coordination and support, decision making and evaluation of
performance and feedback. Though most barangays have officials with adequate qualifications,
they have to move forward learning more about their responsibilities and accountabilities
provided for in the local government code. This facilitates the improvement of local
government performance in its pursuit of a better quality of community life for its citizenry.
Financial Capability
Financial capability refers to the ability of understanding finance- the range of attitudes,
behaviors, skills and knowledge that enable a person to secure their own financial well-being
(www.xdelia.org). It is needed throughout life as a person develops not only awareness and
understanding money matters, but also the skills, critical judgment and management of the
same.
The LGC of 1991, Chapter I, Title One, Book II discusses the general provisions of the
local government taxation and fiscal matters regarding the scope, fundamental principles and
resources of revenue that govern the taxing and other revenue raising power of the local
government units. These provisions boil down to the barangays with an identified need for
improved financial capability. The needs are addressed by seminars conducted by different
professional, government and private organizations with topics regarding basic concepts on
budgeting and cash management, debt-planning, revenue collection, project funding among
others.
Accountability in the Barangay
As the Local Government Code is fully implemented at the barangay level, the financial
function is left to them. The barangay used and implemented the New Government Accounting
System (NGAS), a simplified set of accounting concepts, guidelines and procedures designed to
ensure correct, complete and timely recording of government financial transactions, and
production of accurate and relevant financial reports. The punong barangay, barangay
treasurer and barangay kagawad who chair the committee on appropriations are the officials
who are to manage the barangay financial affairs and in cases that untoward event develops in
their operations, they will have to answer directly to the Commission on Audit or possibly to the
Office of the Ombudsman.
Batas Pambansa Blg. 3376, the act enacting the Local Government Code, Section 96
states that, “ the punong barangay shall appoint the barangay treasurer with the concurrence
of the sangguniang barangay and that said appointee shall be responsible in keeping barangay
property and funds not deposited with the city or municipal treasurer, that he shall collect and
receive taxes, fees, contributions, monies, materials, and all other resources accruing to the
barangay treasury and issue official receipts therefore; disburse funds in accordance with the
financial procedures provided in the code. This is the challenge of being a barangay treasurer.
In the article written by Joe Sprite (2007), he stressed that in some barangays, the most
experience of barangay officials is running sari-sari stores where the only accounting done is
keeping a notebook full of accounts most of them bad debts. In other barangays, only the
treasurer draws up the barangay annual budget and controls its disbursements. Since the
accounting, auditing and budget monitoring functions are devolved, the treasurer not only has
to handle everything rather responsible to keep records according to NGAS standards as well.
The barangay treasurer leads and is responsible for the collection of taxes and other income
accruing to the barangay.
Barangay Finances
Each barangay receives an internal revenue allotment (IRA) as a share in the proceeds
from national internal revenue taxes in the fulfillment of its functions. Aside from the IRA, the
barangay’s income is augmented by own source revenues such as operating and miscellaneous
revenues, capital revenues, grants, extraordinary receipts and borrowings if any. The provincial
government gives provincial aid to barangays in the amount of two thousand pesos ( P
2,000.00) every year and the municipal government also gives a municipal aid of one thousand
pesos annually aside from the barangay share of twenty five percent (25%) on real property tax
collections.
Job Performance
Performance is an extremely significant criterion that relates to organizational outcomes
and success. According to John P. Campbell, job performance is an individual level variable. It is
something a single person does. This differentiates it from more encompassing constructs such
as organizational performance or national performance which are higher level variables. There
are several key features to Campbell’s conceptualization of job performance which help clarify
what job performance means. First, Campbell defines performance as behavior. It is something
an employee does. It does not have to be directly observable actions of an individual. Another
key feature is that it has to be goal relevant. Performance must be directed toward
organizational goals that are relevant to the job or role. It implies that performance does not
include activities where effort is expended toward achieving peripheral goals. Multi-
dimensionality is also a key feature of job performance. Campbell (1990) proposed an eight
factor model of performance based on factor analytic research that attempts to capture
dimensions of job performance existent across all jobs. The first factor is task specific behaviors
which includes behaviors that an individual undertakes as part of a job. Non-task behaviors, the
second factor are those behaviors that an individual is required to undertake which do not
pertain only to a particular job. Third, the written and oral communication task which refers to
activities where the incumbent is evaluated not on the content of a message but on the
adeptness with which they deliver the communication. Fourth, the effort which reflects the
degree to which people commits themselves to job tasks. Fifth, the aspect of personal
discipline-it means that individuals are expected to be in good standing with the law. Sixth, the
degree to which a person helps out the groups being a role model, coach and adviser. Seventh,
the supervisory or leadership component which means individuals will be relied upon to
undertake many of the things delineated under the previous factors becoming responsible in
meeting out rewards and punishments and last is the managerial task which sets organizational
goal and response to external stimuli.
Factors affecting Performance
It had been theorized that job performance is affected by a variety of factors either
personal or environmental. Apostol (2000) found the same in her study. She said that
performance is brought about by a complex interrelationship between personal and
environmental attributes. Job performance is a result of the collective relationship between
personal variables in which behavior and interconnection must be in systematic mode to
influence positively or negatively, favorably or unfavorably or desirably or undesirably, an end
state of condition or state. The presence of the desired personal factors and existence of
favorable working environment definitely lead to the realization of the desired level of
performance. Pimienta (1996) also affirmed that working conditions, relationships with
superiors, supervisory control and personal qualities were correlates of performance.
Viloria (1993) refuted the same in her study. She found out that performance of
Mariano Marcos State University personnel was not significantly correlated with work
environment characteristics such as amount of independence, degree of formality, degree of
motivation and degree of participation. The study of Galiza (1987) also revealed no significant
relationship between personal attribute such as sex, educational attainment, tenure of office,
and eligibility to performance of researchers in three research agencies in Batac, Ilocos Norte.
Theoretical Framework
The study will be based on the theory of accountability (Cariño, 1991) which states, “the
concept of accountability flows from the concept of stewardship; if democracy rests on the
consent of the governed, then the government must answer to the people for its actions.
Elected officers are tried by the behavior of suffrage at the end of fixed terms and they might
not be returned to office if voters deem that they have not performed according to their
expectations. Appointed officials and employees for their part are only indirectly accountable as
they submit to higher officials in the hierarchy which at its apex is composed of those chosen by
the vote”. This theory is supported by Article 13 Section 1 of the Philippine Constitution of 1973
which states that every public officer and employee must serve with the highest degree of
responsibility, integrity, loyalty, and efficiency, act with patriotism and justice, lead modest lives
and shall remain accountable to the people.
Because of the necessity of accountability in every organization, the theory will be
applied as it necessitates answering to others, the barangay treasurer, barangay kagawad who
chair the committee on appropriation and the punong barangay can be hold to answer such
query as to the generation and utilization of barangay funds. Executing and performing the
assigned duties and functions could make the difference. The theory can become real only in
hearts and minds committed to live up to it. The activities of civil servants and public agencies
must follow the will of the people to whom they are ultimately responsible. The principle that
public office is a public trust as expressed in Article XI Section I of the 1987 Philippine
Constitution is of utmost significance to the Philippines and to the succeeding generations.
Faithful adherence of the same is encouraged. Public officials and employees are the key
determinants in the effective delivery of services to the people and the heart of good
governance is all about public accountability.
The group theory of Arthur F. Bently will also be applied in the study. It states that
society comprises of dynamic process (actions) rather than specific instructions with
substantive contents (values). Bently was interested in de-emphasizing institutions and re-
emphasizing concept of the group as a mass of activity and not as a collection of individuals. He
defined group as the men of a society, taken not as a physical mass cut off from other masses of
men but as a mass which does not preclude the men who joins in it from joining likewise in
many other group. The group theory leads to a particular concept of the social system and of
political behavior. Conclusively, the group theory is very relevant to this study because the
whole administration and officials of the different barangays of Paoay, Ilocos Norte revolved
around a particular group of people who unite themselves for everything in their respective
councils. This theory will unfold how the punong barangays, barangay sanggunian and the
barangay treasurer unite themselves to control the local finances within their respective
barangays.
Conceptual Framework
This study will focus in identifying the profile and level of financial capability and
performance of the barangay treasurers of Paoay, Ilocos Norte.
In this study, the independent variables will include profile and financial capability of the
barangay treasurers. Profile of the treasurers will include age, sex, civil status, educational
attainment, number of trainings or seminars attended and length of service. Level of financial
capability is measured along revenue generation and disbursement of funds. The dependent
variable will be the performance of the barangay treasurers as indicated by the attainment of
target income and trend of expenditures. The interplay of the variables is illustrated on the
conceptual paradigm.
Conceptual Paradigm
INDEPENDENT VARIABLES DEPENDENT VARIABLE
Figure 1. Conceptual Paradigm on the Profile, Financial Capability and Performance of Barangay Treasurers of Paoay, Ilocos Norte
Research HypothesisIn the light of the above conceptual framework, the following hypotheses will be tested:
1. The profile of the barangay treasurers are significantly related to financial capability.
2. The profile of the barangay treasurers are significantly related to performance.
3. The financial capability of the barangay treasurers are significantly related to performance.
PROFILE
age sex civil status educational attainment number of trainings/
seminars attended length of service
PERFORMANCE
attainment of target income
trend of expenditures
LEVEL OF FINANCIAL CAPABILITY
revenue generation disbursement of funds
CHAPTER III
METHODOLOGY
This chapter will present a discussion of the research design, locale of the study,
population and sample, research instrument, data gathering procedures, treatment of data and
measurement of variables.
Research Design
This study will use the descriptive-correlation method of research employing the
questionnaire-checklist and document analysis as data gathering approaches. It will identify the
profile of the barangay treasurers, their level of financial capability and performance, and will
measure the relationship that exists between variables.
Locale of the Study
This study will be conducted in Paoay, a fourth class municipality in the Province of
Ilocos Norte. It has a total population of 24,996 (as of NSO Census 2007). It is a coastal town
located on the western part of the province bounded on the north by the City of Laoag, on the
east by the town of San Nicolas and the City of Batac, on the south by the town of Currimao,
and on the west by the South China Sea. It has a total land area of 76.24 square kilometers and
is composed of thirty one barangays divided into ten districts. Paoay is situated around 470
kilometers north of Manila. Paoay, is a tourist destination because of it’s famous St. Augustine
Church which is listed in the roster of UNESCO as a heritage site, the beautiful Paoay Lake,
Malacañang of the North and Sand Dunes.
Population and Sample
Universal sampling is to be used in the study. The barangay treasurers compose the
population of the study. This study will make use of all the thirty one treasurers in the
municipality.
Research Instrument
This study will use a questionnaire-checklist and document analysis as data gathering
tools.
Data Gathering Procedure
A questionnaire will be designed after reviewing the relevant literature. The questions
will be on the five point Likert-type questions, with choices 1, 2, 3, 4 and 5 and filling the table
type.
The questionnaire will consist of questions which will be designed carefully to collect
relevant data. Part I will be fill out the blanks questions on the profile of the respondents, Part II
will be general Likert-type questions related to the barangay treasurers level of financial
capability, items 1-10 on revenue generation and items 11-23 on disbursement of funds. Part III
will include filling out the data needed in tabular form questions related on performance.
Document analysis will also be employed. Some aspects of the study looks back at the
past and the study had to rely also on the documents for references. Records can be accessed
from the Liga ng mga Barangay Office and in the Office of the Municipal Accountant.
Statistical Treatment of Data
Frequency count, mean and percentages will be used to describe the variables in this
study. Correlation matrix particularly the Pearson r will be used to determine the significant
relationship between the: a) profile and financial capability; b) profile and performance; and c)
financial capability and performance of the barangay treasurers of Paoay, Ilocos Norte. The
level of significance for interpretation will be set at 0.05.
First, the respondents shall fill out a self-administered questionnaire-checklist. They will
rate each statement in the questionnaire using the Likert scale. The equivalent weights for the
answers will be as follows:
Financial Capability Performance Descriptive Interpretation
5 Very Capable (VC) 81-100% Excellent
4 Capable (C) 61-80% Very Good
3 Moderately Capable (MC) 41-60% Good
2 Incapable (IC) 21-40% Fair
1 Very Incapable (VIC) 1-20% Poor
Moreover, the ratings will be analyzed using the mean. The weighted mean scores will
be interpreted as follows:
Financial Capability Performance Descriptive Interpretation
4.21-5.00 Very Capable (VC) 81-100% Excellent
3.41-4.20 Capable (C) 61-80% Very Good
2.61-3.40 Moderately Capable (MC) 41-60% Good
1.81-2.60 Incapable (IC) 21-40% Fair
1.00-1.80 Very Incapable (VIC) 1-20% Poor
The relationship between and among the variables will be analyzed using the Pearson r.
Mariano Marcos State UniversityGraduate School
Laoag City
______________ Date
_____________________________________________________________________
Dear Sir/Madam:
The undersigned graduate student is presently undertaking a research entitled Profile, Financial Capability and Performance of Barangay Treasurers of Paoay, Ilocos Norte in partial fulfillment for the requirements of the degree Master of Arts in Public Administration.
In this connection, I would like to request for your most precious time by answering the attached questionnaire. Your responses will be treated with utmost confidentiality.
Thank you very much!
Very truly yours,
MARLON D. MACALMAStudent
Noted:
CRISTINA B. COLOMAAdviser
Questionnaire on Profile, Financial Capability and Performance of
Barangay Treasurers of Paoay, Ilocos Norte
Part I. Profile of the Barangay Treasurer
Instruction: Please provide the answers needed in each item by filling out the spaces provided for.
1. Name of the Barangay Treasurer: _____________________________________________2. Address:______________________________________________________________________3. Sex: __________________________________ 4. Civil Status: ___________________________5. Highest Educational Attainment: _________________ Course Finished: ____________________6. Trainings
Total number of trainings attended: __________________Types of Training /Workshop Sponsoring Agency__________________________ __________________________________________________ __________________________________________________ __________________________________________________ __________________________________________________ ________________________
7. Number of years as barangay treasurer: _______________________
Part II. Financial Capability
Instruction: Listed below are lists of financial strategies for revenue generation and disbursements of funds. In your own experience, how effective were you in each indicator? Please encircle your answers based on the ranking below:
5 - Very capable (VC)4 - Capable (C)3 - Moderately Capable (MC)2 - Incapable (IC)1 - Very incapable (VIC)
Financial Capability Indicators
1. Has collected taxes of stores or retailers 5 4 3 2 1with fixed business establishments withgross sales or receipts of the preceding yearof P 30,000 at rate not exceeding 1% ofgross sales or receipts.
2. Has collected from service fees or charges 5 4 3 2 1for services rendered in connection with theregulation or the use of barangay owned-properties or service facilities.
3. Has collected fees from issuance of 5 4 3 2 1barangay clearance and other certificationfees.
4. Has regularly deposited collections 5 4 3 2 1immediately to avail interest grantedby bank
5. Has followed a revenue generation plan 5 4 3 2 1
6. Can easily tell how much collection 5 4 3 2 1 each month
7. Maintains a cash book register 5 4 3 2 1
8. Issues official receipt for all fees collected 5 4 3 2 1
9. Keeps all triplicate copies of issued official 5 4 3 2 1
receipt
10. Cash balance is kept at minimum so that 5 4 3 2 1 excess cash is immediately used.
11. Make sure all disbursements are properly 5 4 3 2 1 documented.
12. All financial transactions are approved by 5 4 3 2 1authorized officials
13. Conducts regular checking of expenditures 5 4 3 2 1to make sure they are allowable.
14. Keeps regularly accounting records that are 5 4 3 2 1complete and accurate.
15. All issued checks are signed by signatories 5 4 3 2 1and adviced by the municipal accountant
16. Bank reconciliation statements are regularly 5 4 3 2 1prepared.
17. Payrolls are kept for payment of honorarium 5 4 3 2 1of barangay officials or in case of labor payroll,time sheets or DTRs and labor contract attached.
18. Maintains inventory records for equipments 5 4 3 2 1
19. Maintains depreciation cards for property, 5 4 3 2 1plant and equipments.
20. No cash advance granted to any local official 5 4 3 2 1or employee unless made in accordance withCOA rules
21. No money paid on account of any contract 5 4 3 2 1under which no services have been renderedor goods delivered.
22. Does not spend more than they earn. 5 4 3 2 1
23. Has a budget or spending plan 5 4 3 2 1
Part III. Performance of the Barangay Treasurer
Instruction: Fill out the table based from the figures of your approved annual budget and your certified statement of income and expenses. The extent of your performance will be computed using the formula; Collection Performance equals actual income divided by target income, and Expenditure Performance equals actual expenses divided by budget allocation and will be interpreted using the legend below:
Range Descriptive Interpretation
81-100% Excellent (E)61-80% Very Good (VG)41-60% Good (G)21-40% Fair (F)1-20% Poor (P)
Attainment of Income
Type of Tax CY TargetIncome
Actual Income
Collection Performance
Rate
Descriptive Interpretation
Clearance & Certification Fees
201020092008
Interest Income 201020092008
Internal Revenue Allotment
201020092008
Real Property Tax 20102009
2008
Rent Income 201020092008
Subsidy from Other LGU 201020092008
Others Specify 201020092008
201020092008
Trend of Expenditures
Expense Classification CY Budget Amount
Actual Expenditure
ExpenditurePerformance
Rate
Descriptive Interpretation
PS-Personal Services 201020092008
OMOE-Other Maintenance and Operating Expenses
201020092008
CO-Capital Outlay 201020092008
Totals 201020092008
Thank you very much!
References
Apostol, Myriam C. 2000. Correlates of Performance of Mariano Marcos State University Non-Teaching Staff. Unpublished master thesis, Mariano Marcos State University, Graduate School, Laoag City.
Bautista, Victoria A. et. al. 2003. Introduction to Public Administration in the Philippines: A Reader-2nd edition. Diliman, Quezon City: National College of Public Administration and Governance, University of the Philippines.
Cariño, Ledevina V. 1991. Accountability, Corruption and Democracy: A Clarification of Concepts. Asian Review of Public Administration. 2 (2) ( July-December).
Galiza, Norberto S. 1987. Job Climate, Job Satisfaction, and Role Performance of Employees in Three Tobacco Research Agencies in Ilocos Norte. Unpublished master thesis, Mariano Marcos State University, Graduate School, Laoag City.
Labawig, Melody C. 1999. Leadership Effectiveness of Barangay Captains: It’s Implication to Barangay Development. Unpublished master thesis, Saint Louis University, Baguio City.
Layug, Allan S. et. al. 2010. Do Barangays Really Matter in Local Services Delivery? Some Issues and Policy Options. PIDS Discussion Paper Series No. 2010-03. Makati City: Philippine Institute for Development Studies.
Menguito, Perla B. 1990. Job Satisfaction and Job Performance of Two Groups of Public Elementary School Principals. Unpublished doctoral dissertation, College of Education, University of the Philippines, Diliman, Quezon City.
Pimienta, Venancia O. 1996. Correlates of Performance of the Municipal Agrarian Reform Officers (MAROs) in Ilocos Norte. Unpublished master thesis, Mariano Marcos State University, Graduate School, Laoag City.
Republic Act No. 7160: Local Government Code of 1991.
Rules and Regulations Implementing the Local Government Code of 1991.
Sprite, Joe. 2007. View from the Top: Barangay Governance. www.boholsundaypost.net.
Viloria, Marcela A. 1993. Work Environment Perception of the Personnel of a University: It’s Implications to Human Resources Performance. Unpublished master thesis, Mariano Marcos State University, Graduate School, Laoag City.
www.projectfaculty.com
www. xdelia.org