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The Local Government Code of the Philippines governs the management of funds by the Barangay Treasurer.According to the Code, Barangay Treasurers manage and collect various revenues and funds within their respective barangays.The Barangay Treasurer plays a crucial role in ensuring the proper and efficient collection of funds, which are vital for the local development and services provided by the barangay.This research aims to describe the practices of Barangay Treasurers in consideration of adhering to the guidelines and procedures outlined in the Code to prevent mismanagement, corruption, or any irregularities in the collection and handling of these funds.This study employs a qualitative research design with a multiple-case study approach and conducted interviews and observations, guided by Merriam's Case Study model.Data was collected through utilizing interview-guide, followed by data mining.Results showed that the Barangay Treasurers highlighted the essential documents and reports for overseeing fund collection, disbursement, liquidation, and auditing by the COA adhering to procedures outlined by the Local Government and the COA.However, data mining findings indicate that Barangay Treasurers with college degrees are more prompt in providing complete documents compared to those with high school diplomas.The findings offer a valuable basis for Local Government Units to provide training sessions and seminars which are essential to enhance both knowledge and skills to help them carry out their respective duties and responsibilities in the Barangay effectively and efficiently.
Abrea et al. (Sat,) studied this question.