Streamlining the Determinants of Timely Budget Proposal Submission in the Identified Local Government Unit in Cebu City: Basis for a Process Improvement Plan

Abstract

The timely preparation and submission of annual budget proposals is essential for the orderly review, consolidation, authorization, and implementation of local government budgets. This study determined the factors affecting the timeliness of annual budget proposal submission in the Cebu City Government during Calendar Year 2026 as a basis for developing a Process Improvement Plan. Specifically, it examined organizational support and human resource capability as perceived determinants and assessed the level of timeliness in terms of compliance with statutory deadlines, average delay period, and completeness of budget proposal submissions. A quantitative descriptive research design was employed involving 30 purposively selected personnel of the Office of the City Budget Officer, composed of budget officers, administrative officers, and other personnel directly involved in budget preparation. Data were gathered using a validated researcher-made questionnaire with a five-point Likert scale and analyzed using frequency counts, percentages, means, and standard deviations. Respondents strongly agreed on the presence of organizational support (M = 4.49, SD = 0.63) and human resource capability (M = 4.62, SD = 0.50). The perceived level of timeliness was likewise rated Strongly Agree in terms of compliance with statutory deadlines (M = 4.49), average delay period (M = 4.49), and completeness of budget proposal submissions (M = 4.52). Despite these favorable assessments, the lowest-rated indicators pointed to opportunities for improvement in the timeliness of decisions by department heads, workload management, the occasional occurrence of delays, internal review procedures, and the submission of all required documents. The study concludes that organizational support, human resource capability, and budget submission practices were generally perceived positively, while the identified weaker areas warrant administrative attention. A Process Improvement Plan was proposed to strengthen decision-making, workload management, deadline monitoring, internal review, document completeness, and personnel capability, with implications for efficient public financial management in local government units.