FISCAL MANAGEMENT PRACTICES AND BUDGET UTILIZATION FROM THE PERSPECTIVES OF DEPARTMENT, OFFICE AND UNIT HEADS: BASIS FOR IMPROVEMENT PLAN

This study examines how fiscal management practices influence budget utilization within a state university focusing on the perspectives of department, office and unit heads. Although fiscal management and budget performance are fundamental concerns in public administration, they are often treated as purely technical processes, leaving limited understanding of how leadership-level practices shape actual utilization outcomes in State Universities and Colleges (SUCs).

Employing a quantitative descriptive-correlational design, the study gathered data from 30 key officials and unit heads of Mindoro State University using a validated survey instrument that assessed fiscal management practices in terms of planning, implementation, monitoring and evaluation, alongside three dimensions of budget utilization which are budget utilization rate, variance between allocated and actual spending and effectiveness and timeliness of fund use. The results show that planning and implementation practices are generally in place, whereas monitoring and evaluation were only partially implemented. Budget utilization showed slight to moderate utilization across indicators, with challenges noted in procurement efficiency, disbursement timeliness, coordination and real-time monitoring.

Regression and correlation analyses indicated significant and positive relationships between fiscal management practices and all dimensions of budget utilization, with correlation coefficients ranging from 0.64 to 0.79. Fiscal management practices explained 41% to 62% of the variance in budget utilization outcomes. The findings highlight the need to enhance monitoring tools, strengthen evaluation mechanisms, improved interdepartmental coordination and build the fiscal capacities of university personnel to support more efficient and accountable utilization of public resources. The study contributes empirical evidence that improving fiscal management practices leads to more efficient budget utilization, offering practical implications for institutional leaders, regulatory agencies and future researchers.