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UCU GS Research Journal
RESOURCE UTILIZATION CAPABILITY OF LGU ASINGAN
MYRNA LUISA M. ALIPIO

This study assessed the resource utilization capability of the LGU of Asingan, Pangasinan
for the Calendar Year 2012-2014.It sought to determine the standards, its resources utilization
of Asingan in terms of the personal services , maintenance and other operating expenses
and capital outlay and non-office expenditures. Further, the study also looked the gaps in the
resource utilization capability of the Local Government Unit of Asingan as compared to the
standards set by the Local Government Code of 1991 and finally to identify possible collection
measures that can be utilized to improve the utilization capability among the local government
officials and staff of Asingan.
Based on the data gathered, the researcher came up with the following findings: The
major source of income of the municipality of Asingan is the Internal Revenue Allotment (IRA)
which is largely dependent from the national government in the financing of its programs, projects
and activities. In the preparation of Annual Budgets for FY 2012, the municipality did not comply
with the PS limitations as mandated by RA 7160, otherwise known as the Local Government
Code 1991. With regards to the budgetary requirements, the municipality had complied as to
the provisions for the 20% development fund, 5% calamity fund and the minimum P1,000.00
aid to barangays. Of the three years under study, the years 2014 and 2013 registered a negative
variance with regards to the expenditure which means that the expenditure estimates were far
lesser than the actual expenses incurred and affected the ability of the municipality to spend for
its plans/programs/activities.
Based on the findings, the following conclusions were drawn in this study. it can be
concluded that the annual budgets of the municipal government of Asingan are effective and
that resource allocation is performed efficiently.
Based on the conclusions drawn, the following recommendations are forwarded. The
Municipal government of Asingan, Pangasinan should not rely solely on its Internal Revenue
Allotment as the major source of income but instead new local taxes/sources should be
conceptualized. The Personal Services expenditures should be rationalized in order not to exceed
the Personal Services limitations which is 45% from the allocated total revenue. The Finance
Committee should initiate ways to revert the Projected Trend of Income and Expenditures which
should be the basis in the estimation of expenditures during budget preparation. Municipal
Budget Officer should have a more reasonable basis in the estimation of income during budget
preparation so as to reduce the negative variance between the estimated and actual income.
The Municipal Accountant and Municipal Budget Officer should have a common understanding
on how to properly classify expenditures which may either be Maintenance and Other Operating
Expenses or Capital Outlays.
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