Paper Contents
Abstract
This study, Bridging Fiscal Gaps: An Assessment of Budget Allocation and Utilization Practice in Philippine Public Elementary Schools, utilized a Systematic Literature Review (SLR) to synthesize existing research on financial management within public education. Guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework (Moher et al., 2009), peer-reviewed studies published from 2015 to 2025 were analyzed to identify the root causes of inefficiencies, evaluate strategies for improvement, and examine the impacts of budget practices on educational quality and school operations. Findings revealed that inadequate financial planning, delayed fund disbursement, insufficient administrative capacity, and weak monitoring systems are the main sources of inefficiency. Conversely, practices such as participatory budgeting, transparency mechanisms, stakeholder involvement, and continuous capacity building enhance fiscal accountability and operational performance. The review further established that sound budget utilization improves resource distribution, institutional trust, and overall learning outcomes, while poor management leads to resource wastage and project delays. The study concludes by emphasizing the need for stronger fiscal governance, timely resource allocation, and evidence-based financial decision-making to sustain educational quality in public schools.
Copyright
Copyright © 2025 Romel F. Lovitos. This is an open access article distributed under the Creative Commons Attribution License.
