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.

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