INTERNATIONAL JOURNAL OF LATEST TECHNOLOGY IN ENGINEERING,  
MANAGEMENT & APPLIED SCIENCE (IJLTEMAS)  
ISSN 2278-2540 | DOI: 10.51583/IJLTEMAS | Volume XIV, Issue XII, December 2025  
Level of Competence Among Selected Sangguniang Kabataan  
Officials in Utilizing Accounting System for Transparent and Good  
Financial Management  
Gian Rose M. Medenilla, Kylle M. Logatoc, and Assoc. Prof. Dr. Merryose Red Palma  
College of Business and Accountancy, Marinduque State University  
DOI : https://doi.org/10.51583/IJLTEMAS.2025.1412000082  
Received: 14 December 2025; Accepted: 14 December 2025; Published: 20 January 2026  
ABSTRACT:  
The primary goal of the study was to determine the level of competence among selected Sangguniang Kabataan  
officials in Mogpog, Marinduque, in utilizing the accounting system for transparent and good financial  
management. More specifically, it aimed at evaluating their skills in preparing budgets, recording and  
bookkeeping, reporting, and digital accounting software. The study further gave an account of the main  
difficulties as well as the financial training practices that the respondents thought would elevate their financial  
skills. A descriptive research design and survey methods were employed in the study to gather data from 60 SK  
officials representing the different neighborhoods of Mogpog. The outcomes showed that the corresponding  
groups of people had an overall competency level from moderate to high, and the area of their highest proficiency  
was budget preparation and record keeping. Whereas the SK officials' inability to timely report and use digital  
tools for accounting was pointed out as their weakness areas, mainly caused by a lack of experience and  
complicated government regulations. The areas identified for training needs in the future were Basic  
Bookkeeping and Financial Recording. The conclusion reached by the researcher was that training, mentoring,  
and the application of technology should be the key to the development of SK officials' financial management  
skills. It was also pointed out that the local government, along with the Commission on Audit (COA) and the  
Department of the Interior and Local Government (DILG) could facilitate regular workshops, hands-on  
simulations, and institutionalized training that would be professionally supported by these organizations. The  
investment in the accounting skills of the SK officials will help them in being the custodians of transparency,  
accountability, and efficiency in public fund management, thus paving the way for a more trusted and effective  
youth governance.  
Keywords: sangguniang kabataan, accounting system utilization, financial management competence,  
transparency and accountability, youth governance, public sector accounting, digital accounting tools, local  
government finance, mogpog, marinduque  
INTRODUCTION  
The Sangguniang Kabataan (SK) plays a critical role in local governance by institutionalizing youth participation  
in community development and public decision-making. Central to this mandate is the responsibility of SK  
officials particularly the Chairperson and Treasurer to manage public funds with transparency, accountability,  
and efficiency. However, persistent challenges such as limited accounting knowledge, inadequate financial  
training, and the absence of standardized accounting systems undermine effective financial management and  
weaken public trust in youth governance structures, particularly at the barangay level.In Mogpog, Marinduque,  
while SK officials are expected to comply with government financial regulations, their competence in utilizing  
accounting systems remains uncertain. Weak financial skills increase the risk of inconsistent reporting,  
inefficiencies, and under utilization of funds intended for youth development programs. Prior studies emphasize  
that accountability is fundamental to good governance, as it fosters transparency and strengthens stakeholder  
trust (Alim et al., 2024). Similarly, early public sector studies by the Government Accountability Office revealed  
that institutional adoption of accounting systems is often constrained by inadequate funding, technical capacity,  
and resistance to digitization.Competency in financial management defined as the integration of knowledge,  
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skills, attitudes, and behavior is essential for effective interaction with accounting information systems and for  
improving government financial performance (Piges Nelpion, 2023). In the Philippine context, youth are widely  
regarded as key agents of national development, a principle reinforced by the Local Government Code of 1991,  
which formally established the Katipunan ng Kabataan to harness youth idealism and civic engagement (Dresa  
& Bautista, 2020). Further strengthened by Republic Act No. 10742 or the Sangguniang Kabataan Reform Act,  
youth participation in governance is legally supported and incentivized (Palomares, 2021).Despite this strong  
legal foundation, the SK system in Mogpog faces structural and operational challenges, including incomplete  
leadership composition, particularly the absence of qualified SK Treasurers in some barangays. These gaps  
hinder fund utilization and limit the implementation of youth programs, resulting in weak visibility and impact  
of SK governance at the community level. Beyond technical accounting skills, effective SK leadership requires  
integrity, responsibility, and diligence in financial stewardship, as emphasized by De Jesus (2022), who  
underscored the role of SK officials in program implementation and policy influence.In response to these  
challenges, the present study seeks to assess the competence of Sangguniang Kabataan officials in utilizing  
accounting systems to promote transparency and good financial management in Mogpog, Marinduque. By  
evaluating their accounting skills, identifying competency gaps, and examining the implications for governance  
efficiency and transparency, the study aims to inform targeted capacity-building strategies. Ultimately, the  
research contributes to strengthening financial accountability, enhancing youth governance effectiveness, and  
supporting sustainable local development.  
THEORETICAL FRAMEWORK  
Figure 1. Technology Acceptance Model (TAM)  
Technology Acceptance  
Model (TAM)  
Technological Factors  
Technological Evolution  
Technological Impact  
Technological Influence  
The development of the model and metrics for technological acceptance measures have made significant  
theoretical contributions and have huge practical value. The use of the model to test IS usability has enabled the  
assessment of users to adopt a range of technologies (Hwang, 2005; Gefen, Karahanna & Straub, 2003; Araújo  
& Casais, 2020), which had not been evaluated before because subjective measures had not been validated. This  
framework can be employed to assess the willingness and competence of Sangguniang Kabataan in adopting  
accounting systems and digital financial tools. It look at how perceived ease of use and perceived usefulness of  
the accounting system affect the attitude of Sangguniang Kabataan officials' and their ability to effectively use  
these systems for financial management.  
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Figure 2. Theory of Public Financial Management (PFM)  
Theory of Public Financial  
Management (PFM)  
Financial  
Management  
Budget  
Preparation  
Financial  
Reporting  
Financial Recording and  
Bookkeeping  
Public Financial Management is the financial system through which financial resources are planned, directed  
and controlled to enable and influence the efficient and effective provision of public service outcomes. In order  
to make this system work effectively, every government agency must nurture and invest in the development of  
people who use and manage this system. Public services are increasingly required to demonstrate a range of  
competencies and skills beyond financial accounting, management accounting and auditing skills, including  
those related to lead change and innovation (CIPFA,2020). It is necessary to appreciate how different functions  
contribute to system of rules and regulation governing the administration of public resources, and what these  
functions are ultimately designed to deliver. SK officials can develop realistic budgets, implement evidence-  
based programs into place, and make youth funds accountable for proper use. It empowers them with the  
necessary to perform financial planning, auditing, and regulatory compliance tasks, including those covered by  
the Local Government Code and the Commission on Audit.  
Theoretical Framework Design  
Technological  
Evolution  
Technology  
Acceptance Model  
(TAM)  
Technological  
Factors  
Technological  
Impact  
Level of Competence  
Among Sangguniang  
Kabataan Marinduque  
Utilizing Accounting  
Systems for Transparent  
and Good Financial  
Management  
Technological  
Influence  
Budget  
Preparation  
Financial  
Recording and  
Bookkeeping  
Financial  
Management  
Theory of Public  
Financial Management  
(PFM)  
Financial  
Reporting  
Figure 3. Theoretical Framework Design  
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Figure 3 presents a comprehensive theoretical framework design that unifies the Technology Acceptance Model  
(TAM) and Theory of Public Financial Management (PFM) in determining the financial management capability  
of Sangguniang Kabataan. Anchoring the framework are main financial elements financial reporting, financial  
recording, bookkeeping, and preparation of budget which are moderated by financial management and  
technological variables.A study by Arainfluencesasais (2020) emphasizes the Technology Acceptance Model  
(TAM) in financial technology adoption, illustrating that users' perceived ease of use and usefulness bu users  
have a strong impact on their intention to adopt digital tools. This is consistent with the framework's focus on  
technological determinant, illustrating that Sangguniang Kabataan ability to effectively utilize accounting  
systems relies heavily on their perceptions of the advantages of technology. If they find these systems intuitive  
and beneficial, they are more likely to integrate them into financial management.The Public Financial  
Management Competency Model provides a common language on how the Government will nurture its talents  
toward building a strong backbone for effective PFM in oversight and implementing agencies. Gray, Purchas  
and Fenton, (2021) explain that financial management skills and competencies need to be developed in  
procurement managers to enable procuring entities to be effective. The model can guide them on how to recruit,  
train and keep people entrusted with financial management decisions and day-to-day financial operations critical  
to the agency’s effective delivery of programs to the public.These studies reinforce the conceptual and theoretical  
foundation of Figure 3 demonstrating that the combination of technology acceptance and public financial  
management provides a holistic approach to developing Sangguniang Kabataan financial competence. By  
integrating these perspectives, the framework offers a well-rounded analysis of how financial literacy and  
technology support contribute to transparent and good financial governance in youth leadership.  
Conceptual Framework  
Figure 4. Conceptual framework  
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Figure 4 shows the conceptual flow of the study. The figure illustrates the connection between Independent  
Variables (IV), Intervening Variables (IVV), and dependent Variables in assessing the competence of  
Sangguniang Kabataan officials in utilizing accounting systems for transparent and good financial management  
practices. The Independent Variables are the demographic profile of the Sangguniang Kabataan (age, educational  
attainment, relevant training attended, and years of experience) and the challenges they are facing in employing  
accounting systems. The Intervening Variables act as facilitators that assist filling gaps in competence.  
According to Government Watch (2020), such programs usually consist of workshops focused on accounting  
principles, budgeting methods, and the utilization of digital accounting systems. Through the delivery of focused  
training sessions that cover particular financial management issues experienced by members, these programs  
can help increase their competencies to a great extent. According to DILG (2023), the collaboration of local  
government assistance and access to sophisticated financial technologies is empowering Sangguniang Kabataan  
to have better control over finances. Such empowerment is important not just in advancing transparency but also  
for building trust among communities toward youth- initiated activities. As a result, sustained investment in  
capacity enhanced programs by LGUs and DILG remains essential for strengthening local governance through  
effective financial management practices. Lastly, the Dependent Variables represent the products of competence  
in the application of accounting systems. These are skills in budget preparation, financial recording and  
bookkeeping, financial reporting, and utilizing computerized accounting system.  
Objectives of the Study  
This study aims to evaluate the Sangguniang Kabataan (SK) officials competence in utilizing accounting systems  
for transparent and good financial management in local governance. Specifically, it seeks to:  
1. To determine the level of competence of Sangguniang Kabataan in using accounting systems for financial  
reporting and management.  
2. To identify challenges and gaps faced by Sangguniang Kabataan in utilizing accounting systems for accurate  
and transparent fund management.  
3. To recommend strategies that will enhance the financial literacy and technical skills of Sangguniang  
Kabataan in accounting system usage.  
Statement of the Problem  
This study aims to evaluate the level of competence of Sangguniang Kabataan in Mogpog, Marinduque, utilizing  
accounting systems to ensure effective and transparent financial management practices.  
1. What is the demographic profile of Sangguniang Kabataan in terms of:  
1.1.  
1.2.  
1.3.  
1.4.  
age;  
educational background;  
relevant training attended;  
years of experience as an SK Official?  
2. What is the level of competency among Sangguniang Kabataan in utilizing accounting systems in terms of:  
2.1.  
2.2.  
2.3.  
2.4.  
budget preparation;  
financial recording and bookkeeping;  
financial reporting  
utilization of digital accounting tools?  
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3. What are the gaps and challenges does Sangguniang Kabataan encounter in utilizing the accounting system  
in managing their financial resources?  
4. How does the level of competence among Sangguniang Kabataan affect the transparency and accountability  
of financial transactions?  
5. What possible strategies for capacity building programs can be recommended to address the gaps in utilizing  
accounting systems among Sangguniang Kabataan to enhance financial management practices?  
Scope and Delimitations  
This study focuses on assessing the competence of Sangguniang Kabataan in Mogpog, Marinduque, in utilizing  
accounting systems for transparent and good financial management in local governance. This study covers key  
aspects of financial management, namely bookkeeping, budgeting, and financial reporting. This research does  
not aim to evaluate the overall financial performance of SK councils nor investigate misuse of funds. It focuses  
on the assessment of competence levels, gaps, challenges, and areas for improvement in accounting system  
practices among Sangguniang Kabataan officials. The sample size is approximately 60 Sangguniang Kabataan  
officials. The researchers will gather data through surveys.  
METHODOLOGY  
This study employed a descriptive–correlational design to (a) determine the level of competence of  
Sangguniang Kabataan (SK) officials in utilizing accounting systems and (b) examine the relationship between  
such competence and perceived financial transparency and accountability. The design is appropriate for  
assessing prevailing conditions and associations without manipulating variables, which is standard in governance  
and public financial management research. Participants were 60 SK officials (Chairpersons and Treasurers)  
from all barangays in Mogpog, Marinduque. These roles were selected due to their direct responsibility for  
budget preparation, bookkeeping, financial reporting, and fund utilization. A total enumeration approach was  
used to ensure full coverage of the population and to minimize sampling bias.Data were collected using a  
structured questionnaire developed from the public financial management and technology adoption literature.  
The instrument comprised four sections: (1) demographic profile; (2) competence in accounting system  
utilization (budget preparation, financial recording/bookkeeping, financial reporting, and digital accounting  
tools); (3) challenges encountered; and (4) recommended capacity-building strategies. Competence items used  
a five-point Likert scale (1 = Poor to 5 = Excellent), while challenges used a five-point frequency scale (1 =  
Never to 5 = Always). Approval was obtained from relevant local authorities. Participation was voluntary, with  
informed consent secured from all respondents. Questionnaires were administered personally to ensure clarity  
and completeness, retrieved upon completion, and checked before encoding.Data were analyzed using  
descriptive and inferential statistics. Frequencies and percentages summarized demographic characteristics.  
Weighted means and standard deviations assessed competence levels and challenges. Pearson’s r examined  
relationships between accounting system competence and perceived transparency and accountability. Statistical  
significance was set at α = 0.05. The study adhered to ethical standards for human subjects research. Respondent  
anonymity and confidentiality were ensured, and no sensitive financial records were collected. Data were used  
solely for academic purposes.  
Presentation, Analysis and Interpretation of Data  
This chapter contains the presentation, analysis and interpretation of the data gathered from the instrument used  
in the study and is presented according to the specific problem cited in the first chapter.  
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Part I. Demographic Profile  
Table 4.1 Demographic Profile of Sangguniang Kabataan Officials in terms of Age.  
Age  
Frequency  
Percentage  
18-20  
21-23  
24-26  
27 above  
Total  
11  
37  
11  
1
18  
62  
18  
2
60  
100  
Table 4.1 shows that the population findings show that the majority of Sangguniang Kabataan (SK) officials in  
Mogpog, Marinduque are between 21–23 years old, representing 62% of the respondents, while the least  
represented are those aged 27 years old and above, comprising only 2%. This distribution reflects the youth-  
oriented nature of the SK, where most members are young adults who are actively engaged in leadership roles  
but may still lack extensive governance experience. The age profile indicates that while the respondents are  
energetic and motivated to serve, they may require further capacity-building to compensate for their limited  
maturity and practical exposure. Castillo et al. (2024) observed that younger SK leaders tend to be highly  
engaged in addressing community concerns, while the SK Reform Act of 2015, as amended by RA 11768,  
underscores the need for competence and mandatory training for youth leaders. Likewise, Basaluddin (2021)  
found that the age of SK officials significantly influences their competency, stressing that while they are  
enthusiastic, their skills must be enhanced through structured training.  
Table 4.2 Demographic Profile of Sangguniang Kabataan Officials in terms of Educational Background  
Educational Background  
High School Graduate  
Senior High School Graduate  
College Level  
Frequency  
Percentage  
1
2
6
10  
52  
36  
100  
31  
22  
60  
College Graduate  
Total  
Table 4.2 shows that the highest proportion of SK officials are college-level students at 52%, followed closely  
by college graduates at 36%, while the lowest proportion consists of high school graduates at only 2%. This  
indicates that the majority of SK officials possess adequate educational preparation, which can be an asset in  
handling financial management systems. However, even with a strong academic foundation, gaps in applied  
skills remain, particularly in the areas of accounting and compliance with government standards.Bawit et al.  
(2025) confirmed that higher educational attainment significantly improves competence in financial  
management, while Ramos et al. (2023) stressed the necessity of continuous training to complement formal  
education. Similarly, Basaluddin (2021) highlighted that educational attainment has a direct effect on the  
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competency levels of SK officials, reinforcing the idea that while most of the respondents have a solid  
educational background, capacity-building remains essential to improve their performance in financial  
governance.  
Table 4.3 Demographic Profile of Sangguniang Kabataan Officials in terms of Relevant Training Attended  
Relevant Training Attended  
Frequency  
Percentage  
Yes  
No  
45  
15  
60  
75  
25  
Total  
100  
Table 4.3 shows About 75% attended relevant training, while 25% did not. This indicates that most respondents  
have been exposed to formal capacity-building efforts, which are essential in enhancing their financial  
management skills. However, the fact that one-fourth of officials lack training reveals a gap that could hinder  
uniform competence across all SK officials.Trained officials (n = 45) exhibited superior overall competency, as  
indicated by composite means of 4.02 for budget preparation (compared to 3.85 for untrained), 3.92 for financial  
recording/bookkeeping (compared to 3.68), 3.78 for t (compared to 3.58), and 3.75 for utilization of digital tools  
(compared to 3.55). This suggests that trained officials have a higher level of competency in complex dimensions  
(i.e., reporting and digital capabilities) likely as a result of being exposed to a more structure program. While  
untrained officials demonstrated competency in basic areas (such as budget preparation, 3.85), the untrained  
indicated lower competency in more advanced areas (i.e., reconciling records or use of software). However, the  
differences in overall competency (between 0.10 to 0.20) while statistically small and yet practical relevant  
differences as they were aligned with the literature (i.e., Ramos et al., 2023) indicating training increases  
compliance and efficiency. Overall, the response indicates that training is a tool that could be mandated to close  
gaps and ensure all SK officials achieve a higher level of competency to provide transparent financial  
management.  
Table 4.4 Demographic Profile of Sangguniang Kabataan Officials in terms of Years of Experience  
Years of Experience  
Less than a year  
1-2 years  
Frequency  
Percentage  
11  
44  
5
18  
73  
9
3-4 years  
Total  
60  
100  
Table 4.4 indicate that most respondents have 1–2 years of experience, accounting for 73%, while the lowest  
group are those with 3–4 years of service at only 9%. This reflects that the majority of SK officials are relatively  
new to their positions and still in the process of learning and adapting to the responsibilities of governance and  
financial management. With limited years of service, their exposure to real-world financial practices is also  
limited, which may hinder the development of more advanced competencies. Naval et al. (2023) emphasized  
that newly elected SK officials benefit from training programs designed to address their lack of experience.  
Ramos et al. (2023) likewise highlighted the importance of continuous training to develop technical skills, while  
Abrea et al. (2024) stressed that regardless of experience, adherence to financial laws and auditing standards is  
necessary to avoid mismanagement. These findings suggest that while the officials’ tenure provides them with  
some basic experience, sustained training is required to strengthen their financial governance skills.  
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Part II: Competency Level in Utilizing Accounting Systems  
The researchers used the five-point Likert scale to know the competency level in utilizing accounting systems  
in which each statement had a five-point scale from 1 point (Poor) to 5 point (Excellent).  
Table 5.1 Competency Level of Sangguniang Kabataan Officials in Utilizing Accounting Systems in terms of  
Budget Preparation  
Budget Preparation  
WM  
SD  
Interpretation  
Agree  
I can accurately estimate and allocate funds for SK 3.88  
programs and activities.  
0.55  
0.17  
0.60  
0.11  
0.12  
I follow the prescribed budget preparation guidelines and 3.95  
procedures.  
Agree  
Agree  
Agree  
Agree  
Agree  
I ensure that the budget aligns with the SK’s annual plan and 4.05  
priorities.  
I can identify and justify necessary adjustments to the 3.91  
budget.  
I collaborate effectively with SK officials in preparing the  
budget.  
4.05  
3.97  
0.31  
Composite Mean  
Table 5.1 reveal a composite mean of 3.97, interpreted as Agree, with a standard deviation of 0.31. The highest  
indicators were “ensuring that the budget aligns with the SK’s annual plan and priorities” and “collaborating  
effectively with SK officials in preparing the budget”, both with a mean of 4.05. The lowest was “accurately  
estimating and allocating funds” at 3.88. These findings suggest that SK officials are competent in aligning  
budgets with organizational priorities and working collaboratively, though they face challenges in precision  
when estimating allocations. The relatively low standard deviation (0.31) shows that respondents had consistent  
answers, reflecting that most SK officials share a similar perception of their competence in budget preparation.  
This aligns with Dagohoy (2021), who stressed that budgeting proficiency ensures effective fund management;  
Budiman et al. (2022), who noted that financial competence improves governance outcomes; and GeleraAdefuin  
(2023), who emphasized that proper budgeting develops financial discipline and accountability.  
Financial Recording and Bookkeeping  
WM  
SD  
Interpretation  
I maintain an organized and up-to-date record 3.86  
of all financial transactions.  
0.32  
Agree  
I properly classify and record income and 3.85  
expenses in financial books.  
0.51  
0.57  
0.88  
Agree  
Agree  
Agree  
I ensure that all receipts, invoices, and 3.80  
supporting documents are properly stored.  
I can reconcile financial records with bank 3.80  
statements and official reports.  
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I follow standard bookkeeping practices to 3.83  
ensure transparency and accountability.  
0.30  
Agree  
3.83  
0.52  
Agree  
Composite Mean  
Table 5.2 Competency Level of Sangguniang Kabataan Officials in Utilizing Accounting Systems in terms of  
Financial Recording and Bookkeeping  
Table 5.2 reflect a composite mean of 3.83, translated as Agree, and a standard deviation of 0.52. The highest  
mean is keeping updated and well-organized records (3.86), while the lowest are “proper documentation of  
receipts” and “reconciling financial records” at 3.80. These findings reflect that SK officials are able to maintain  
records but have trouble in proper documentation and reconciliation, which are vital for transparency. The  
standard deviation of 0.52 is an indication that although all respondents hold similar opinions, there is a little  
more variation with regard to preparing budget, which means that some SK officials are more confident in their  
bookkeeping ability than others. This is consistent with Ramos et al. (2023), who claimed that training in  
bookkeeping is necessary to prevent mismanagement; Foster (2021), who suggested building committees for SK  
financial monitoring and capacity-building; and Naval et al. (2023), who determined that customized training is  
crucial to fill the gaps in knowledge and bookkeeping practices.  
Financial Reporting  
WM  
SD  
Interpretation  
Agree  
I
can  
prepare  
financial  
reports  
in 3.71  
0.22  
compliance with government regulations.  
I submit financial reports on time to the 3.61  
appropriate authorities.  
0.76  
0.41  
0.51  
0.40  
0.46  
Agree  
Agree  
Agree  
Agree  
Agree  
I can logically present financial data and 3.65  
explain financial statements.  
I ensure that financial reports reflect 3.78  
accurate and complete information.  
I am knowledgeable about the financial 3.81  
reporting requirements of SK governance.  
Composite Mean 3.71  
Table 5.3 Competency Level of Sangguniang Kabataan Officials in Utilizing Accounting Systems in terms of  
Financial Reporting  
Table 5.3 yield a composite mean of 3.71, meaning Agree, with a standard deviation of 0.46. The most significant  
indicator was "knowledgeable about financial reporting requirements" (3.81) and the least was "submitting  
reports on time" (3.61). These indicate that the SK officials know about reporting policies but are challenged by  
timeliness and compliance. The standard deviation of 0.46 indicates moderate consistency in that, although most  
of the respondents agreed with their reporting competence, some were inconsistent in their confidence levels.  
These findings coincide with Basaluddin (2021), who revealed that training improves the capacity of SK officials  
in meeting the requirement of reporting; De Jesus (2022), who stressed that SK's function in governance is bound  
by proper reporting and observance; and Palomares (2021), who associated financial reporting with trust from  
the public and efficient youth governance.  
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Table 5.4 Competency Level of Sangguniang Kabataan Officials in Utilizing Accounting Systems in terms of  
Utilization of Digital Accounting Tools  
Utilization of Digital Accounting Tools  
WM  
SD  
Interpretation  
Agree  
I am proficient in using spreadsheets 3.78  
(e.g., Microsoft Excel, Google Sheets)  
for financial tracking.  
0.33  
I can use digital accounting software to 3.58  
record and manage SK funds.  
0.36  
0.89  
0.12  
0.87  
0.51  
Agree  
Agree  
Agree  
Agree  
Agree  
I am aware of the benefits of using 3.80  
digital tools for financial transparency.  
I can generate automated financial 3.58  
reports using digital platforms.  
I am knowledgeable in use of digital 3.71  
accounting tools  
Composite Mean 3.69  
Table 5.4 reveal a composite mean of 3.69 or Agree, with a standard deviation of 0.51. The highest scoring item  
is "awareness of the advantages of digital tools" (3.80), and the lowest are "ability to use accounting computer  
programs" and "producing automated reports", both scoring 3.58. It seems that although SK officials  
acknowledge the use of digital accounting tools, they are not masterful at their actual utilization. The 0.51  
standard deviation shows that there was a significant spread of responses, with some of the SK officials being  
more technologically savvy and others being less so. This accords with Cortez (2023), who wrote that technology  
integration enhances transparency but needs skills; Fernando (2022), who established that systematic  
approaches, including online platforms, enhance SK financial management; and Bagale et al. (2021), who  
emphasized that digitalization increases accuracy but needs proper training and practice. The study also  
considers whether the limited use of digital accounting tools among Sangguniang Kabataan officials is primarily  
due to issues of access, training, or system design. Some officials may have limited access to computers, stable  
internet connections, or licensed software, while others may lack sufficient training on how to use digital  
accounting systems effectively. Additionally, the design of available tools may not be user-friendly or suited for  
the SK’s small-scale and community-based financial operations. Identifying the root cause of this limitation is  
vital because it guides appropriate interventions—whether through improving digital access, enhancing technical  
skills, or redesigning accounting platforms to be more responsive to SK needs.  
Part III: Challenges in Utilizing Accounting Systems  
Table 6.1 Challenges encountered by Sangguniang Kabataan Officials in Utilizing Accounting Systems  
Challenges  
WM  
SD  
0.17  
Interpretation  
Lack of training and support in accounting 3.28  
systems  
Neutral/Uncertain  
Limited knowledge in financial recording and 3.41  
bookkeeping  
0.33  
Agree  
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Difficulty in preparing and submitting financial 3.63  
reports  
0.21  
0.94  
1.00  
0.52  
Agree  
Insufficient resources (e.g., financial software, 3.16  
computers)  
Neutral/Uncertain  
Agree  
Complexities  
regulations  
in  
government  
financial 3.56  
3.41  
Agree  
Composite Mean  
Table 6.1 shows that the challenges have a composite mean of 3.41, which is explained as Agree, and a standard  
deviation of 0.52. The topmost challenge is identified to be "difficulty in preparing and submitting financial  
reports" (3.63), followed by "complexities in government financial regulations" (3.56). The lowest is  
"insufficient resources" (3.16). These results prove that even though SK officials are capable of performing  
simple tasks, reporting difficulties and complicated regulations slow them down, not inadequate resources. The  
0.52 standard deviation suggests there are variations in how problems are viewed, i.e., certain SK officials have  
a harder time with these problems compared to others. This corroborates Castillo & Gabriel (2020), who  
associated transparency with accountability in SK financial reports; Naval et al. (2023), who highlighted the fact  
that training gaps cause compliance difficulties; and Ramos et al. (2023), who emphasized the need for required  
training to eliminate such challenges. Furthermore, it is important to utilize the demographic profile of the  
respondents to establish possible correlations between their background and their competency in utilizing  
accounting systems. By analyzing factors such as age, educational attainment, relevant training attended, and  
years of experience, the study can determine which characteristics most influence financial management  
competence. For instance, SK officials may have higher digital literacy but less exposure to financial regulations,  
while those with accounting-related education or more years of experience may perform better in bookkeeping  
and reporting. Establishing these correlations strengthens the study’s findings by providing evidence on which  
specific demographic variables directly affect competence levels. This analysis also helps identify where  
capacity-building efforts should be focused, ensuring that future training programs are tailored to the actual  
needs of SK officials.  
Part IV: Recommendations for Capacity-Building Programs  
Table 7. Capacity-Building Programs Recommendations of Sangguniang Kabataan Officials  
Table 7 suggest that the highest desirable training is Basic Bookkeeping and Financial Recording (54 responses,  
What type of training do you think would help improve your Frequency  
financial management skills? (Check all that apply)  
Rank  
Basic Bookkeeping and Financial Recording  
Advanced Budgeting Techniques  
54  
32  
19  
29  
1
2
4
3
Use of Digital Accounting Tools  
Government Financial Regulations and Compliance  
Rank 1), followed by Advanced Budgeting Techniques (32 responses, Rank 2), Government Financial  
Regulations and Compliance (29 responses, Rank 3), and finally, Use of Digital Accounting Tools (19 responses,  
Rank 4). This indicates that SK officials place greater emphasis on hands-on and core skills in bookkeeping,  
necessary for accountability, than on digital tools training. The distribution of responses here also mirrors the  
officials' preferences for training requirements based on their weaknesses. This is consistent with Ramos et al.  
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(2023), who stated that training enhances technical skills in financial management; Naval et al. (2023), who  
suggested capacity-building as a reaction to skill deficits; and Edgardo et al. (2020), who stressed that  
computerization of financial systems enhances performance in financial management.  
Part 7.1 Recommended Strategies for Capacity Building Programs  
Based on the findings of the study and the responses of 60 Sangguniang Kabataan (SK) officials, the following  
recommendations are proposed to strengthen the financial competency of SK officials in Mogpog, Marinduque.  
Most of the respondents recommended to conduct regular trainings and workshops like Basic Accounting and  
Financial Reporting as their top priority training needs. This indicates a strong demand for continuous capacity-  
building programs that will improve their accuracy and transparency in handling SK funds. The usefulness of  
financial reporting is an approach to the preparation of financial accounting information that emphasizes the  
theory of decision-making in order to conclude the nature and type of information need (Agustina, 2022).  
Integrate practical exercises and simulations that align budgeting with the Annual Barangay Youth Investment  
Plan (ABYIP) and Comprehensive Barangay Youth Development Plan (CBYDP) to enhance their skills in  
budgeting and financial planning. Furthermore, they recommend to provide orientation and detailed sessions  
on government compliance, auditing standards, and regulatory frameworks, ensuring that SK officials are  
familiar with legal and procedural requirements and offer training on the use of spreadsheet applications like  
Excel, Google Sheet and digital accounting software for tracking and reporting funds to introduce updated  
templates and computerized system to promote efficiency, transparency and accountability in SK financial  
management with the help of assign resource persons like Municipal Accountants or COA representatives who  
can mentor SK officials in navigating complex financial regulations. Accounting practices, when effectively  
implemented can serve as a strategic tool, enabling them to track their financial performance, make informed  
decisions, and achieve sustainable growth (New Science, 2025).  
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS  
Summary of Findings  
Based on the data gathered and presented, the following findings were found out:  
The study revealed that most Sangguniang Kabataan (SK) officials in Mogpog, Marinduque are between 21–23  
years old, representing 62% of the respondents. Majority are college-level students (52%), with 75% having  
attended relevant training and 73% having 1–2 years of experience. These figures show that the respondents are  
young, educated, and moderately trained, but their short tenure limits their practical experience in financial  
management. This implies the need for continuous learning and mentorship to enhance their governance skills.  
The overall results show that the respondents "Agree" on their competency in budget preparation (3.97), financial  
recording and bookkeeping (3.83), financial reporting (3.71), and utilization of digital accounting tools (3.69).  
This indicates a generally positive level of competence, particularly in budget preparation and collaboration with  
fellow officials. However, challenges remain in areas requiring advanced accuracy, timely financial reporting,  
and mastery of digital accounting applications, which are vital for transparency and compliance.  
The study found that SK officials often encounter problems in financial reporting and understanding complex  
government regulations. The composite mean of 3.41 indicates moderate agreement that these are real  
challenges. Limited knowledge in bookkeeping and lack of digital tools also add to their difficulty in managing  
SK funds efficiently. These findings emphasize the importance of practical training, mentorship, and access to  
modern accounting resources.  
Respondents identified Basic Bookkeeping and Financial Recording as their top training need, followed by  
Advanced Budgeting Techniques, Government Financial Regulations and Compliance, and Use of Digital  
Accounting Tools. This shows that SK officials prioritize mastering the basics before advancing to more complex  
financial management tools. Their preferences suggest a practical and progressive approach to strengthening  
financial competency.  
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CONCLUSION  
The findings demonstrate that the Sangguniang Kabataan officials of Mogpog, Marinduque, possess a moderate  
to high level of competence in utilizing accounting systems, particularly in budget preparation and record-  
keeping. Their performance reflects a commendable level of understanding of financial management principles,  
largely influenced by their educational attainment and exposure to training. However, the study also reveals  
several critical gaps that must be addressed for them to achieve full competency in financial governance.First,  
while the SK officials are well-versed in budgeting and record maintenance, they often struggle with reporting  
timeliness and compliance due to the complexity of government regulations. This suggests that the existing  
training and support systems do not sufficiently cover the technical and procedural aspects of accounting  
standards set by the Commission on Audit (COA) and the Department of the Interior and Local Government  
(DILG).Second, the integration of digital accounting tools remains underdeveloped. Although the officials  
recognize the value of technology in improving transparency, they lack hands-on proficiency with digital  
platforms such as Excel, Google Sheets, and accounting software. This limits the efficiency and accuracy of their  
financial reporting and data consolidation.Third, despite their youthful energy and willingness to learn, the  
limited years of experience (mostly 1–2 years) hinder their ability to make well-informed financial decisions.  
This lack of practical exposure could potentially lead to errors in fund utilization and non-compliance with  
government auditing requirements if not supported through sustained mentoring and formal training.The  
research identified moderate to high levels of competence possessed by SK officials, with composite means from  
3.69 to 3.97 across competency areas. Based on the demographic profile, it is evident that a number of factors  
influence the reported levels of competence. First, as described in the demographic profile, 52% are college-  
level students and/or graduates and thus have received considerable training related to the concepts of basic  
accounting levels of financial education. Fourth, according to the literature (Bawit et al., 2025), the higher the  
level of education, the greater the mastery of theoretical levels of financial management. Second, 75% of the  
respondents attended training relevant to the SK funding governance of budgeting and reporting, supported by  
Ramos et al.'s (2023) assertion that developed training is a substantial factor related to practical skills  
enhancement, specifically in budgeting and reporting. Third, even though 73% of the respondents have 1-2 years  
of experience, this does provide nominal exposure (despite the youth of the respondents - with 62% of  
respondents being no older than 23 years of age), allowing them to gain an experience level of governance  
processes and budgeting. More importantly, the theoretical framework of technology acceptance model and  
public financial management theory suggests that the perceived usefulness ultimately increases the competence  
levels regarding both the use of the accounting systems and structures of financial practice. However, though  
respondents indicated they understood the budgeting process, indicated by a strong reporting, there was felt to  
be a gap in the utilization of digital tools for reporting and accounting which would suggest while analyzing  
reports and budgets was sufficient to understand basics of budgeting and reporting, the more advanced skills still  
need development.Overall, the study concludes that capacity-building initiatives, when continuously  
implemented and properly guided by accounting professionals or COArepresentatives, can significantly enhance  
the financial management competence of SK officials. Strengthening their skills through structured, practical,  
and technology-oriented training programs will not only ensure financial transparency and accountability but  
will also empower young leaders to handle public funds responsibly, aligning with the intent of the SK Reform  
Act of 2015 (RA 10742 as amended by RA 11768).  
RECOMMENDATION  
Based on the findings and conclusion the following recommendation were offered:  
The Sangguniang Kabataan officials are encouraged to participate in continuous capacity-building programs  
that will enhance their knowledge and skills in basic bookkeeping, budget preparation, and financial reporting.  
Regular attendance in workshops and practical training sessions focusing on financial documentation and the  
use of accounting systems will improve their ability to manage funds efficiently. It is also recommended that  
they engage in hands-on simulations aligned with the Annual Barangay Youth Investment Plan (ABYIP) and the  
Comprehensive Barangay Youth Development Plan (CBYDP) to ensure that their budgeting practices reflect  
realistic and transparent planning. Furthermore, SK officials are advised to explore and maximize digital  
accounting tools such as Microsoft Excel, Google Sheets, or other accessible software to promote accuracy,  
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efficiency, and transparency in financial transactions. However, this recommendation must be contextualized  
within the current challenges faced by SK units particularly the limited availability of funding and formal training  
programs. Hence, instead of proposing additional programs that require significant financial allocation, it is  
recommended to maximize existing LGU and DILG-led initiatives, explore free online government financial  
management modules, and adopt peer-to-peer mentoring within SK federations to enhance capacity cost-  
effectively.  
For the Local Government Unit (LGU) and the Municipal Accounting Office, it is recommended to develop  
and sustain mentorship programs wherein resource persons such as municipal accountants or representatives  
from the Commission on Audit (COA) can provide guidance and technical support to SK officials. The LGU  
should also consider allocating sufficient budget for digital infrastructure, including computers and licensed  
accounting software, to assist SK officials in transitioning toward a modernized and systematic accounting  
process. Moreover, institutionalized training modules that include COAregulations, report submission protocols,  
and internal control systems should be implemented to standardize financial practices and ensure compliance  
among all SK units.  
The Commission on Audit (COA) and the Department of the Interior and Local Government (DILG) are  
encouraged to collaborate in creating uniform accounting templates and financial reporting standards for SK  
officials nationwide. This will ensure consistency and ease of monitoring across various barangays. They should  
also organize periodic evaluations and follow-up assessments to measure the progress of SK officials after  
attending training sessions. These evaluations can identify areas that still require improvement and guide the  
development of future training programs. In line with the findings on transparency and digital utilization, this  
study highlights the implications of SK officials’ competency for audit readiness and compliance with the  
Commission on Audit (COA) regulations. Strengthening audit preparedness ensures that SK transactions and  
fund utilizations are easily verifiable and compliant with government accounting standards. To support this, it is  
recommended that LGUs or educational institutions develop sample or mock budgeting and reporting templates  
tailored for Sangguniang Kabataan. These templates, preferably designed using accessible digital tools such as  
Microsoft Excel or Google Sheets, can serve as training materials during capacity-building programs. They will  
allow SK officials to practice preparing realistic budget plans, expenditure reports, and COA-compliant financial  
statements in a safe, simulated environment before handling actual public funds. This practical approach can  
enhance their confidence, accuracy, and accountability in financial management.  
For academic institutions and TESDA, it is recommended to integrate public financial management,  
accounting, and digital literacy modules into community extension programs and SK leadership training.  
Offering certification courses in bookkeeping and computerized accounting systems can further equip SK  
officials with practical and technical competencies necessary for managing public funds. Partnerships between  
universities, TESDA, and LGUs can also enhance the accessibility of training programs, ensuring that all youth  
leaders can benefit from financial education opportunities.  
Lastly, for future researchers, it is recommended to conduct similar studies in other municipalities or provinces  
to compare the levels of competence among SK officials and identify best practices that can be applied to  
improve financial governance nationwide. Future research may also explore the relationship between the  
frequency of training participation and the overall improvement of SK financial performance, providing valuable  
insights that could serve as the basis for policy development and long-term youth governance reforms.  
While conventional academic recommendations are inherently good, this research provides suggestions for  
pragmatic strategies for enacting its findings through ordinary processes. The SK Reform Act, or RA 10742 (as  
modified by RA 11768), and the Local Government Code of 1991, obligates that capacity-building activities for  
SK officials will require multi-level approvals, price deliberations for budgeting, and lastly, transparency and  
accountability compliance for SK officials. This section outlines the precise bureaucratic sequence of events  
hierarchically to provide pathways for making recommendations actionable. First, submission of, and  
preliminary approval of, proposals: Recommendations, such as a training program or digital tool allotment, must  
be formalized by the SK chairperson or the municipal liaison into a proposal. The proposal should describe the  
goals of the program, the budget size for initiating the program, and how it fits into an approved ABYIP/CBYDP.  
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The proposal is then submitted to the Barangay Council to gain the members' endorsement to pursue funding.  
An official proposal must be approved with a majority vote in order to maintain transparency and soliciting  
community input, in accordance with RA 7160.Next, municipal-level review and budget allocation: Upon  
approval, the proposal moves into the Municipal Local Government Unit (LGU) through the Office of the Mayor  
or the Municipal Planning and Development Coordinator (MPDC). Municipal accountants and the Commission  
on Audit (COA) will look at the proposal for budget viability. For example, a budget request would be discussed  
in a Sangguniang Bayan (SB) session where quorum and public hearing would be required under the Local  
Government Code. If approved, the budget would come from the Local Development Fund, or SK budget, and  
the COA would audit the budget to ensure there was no misuse. Once again, this stage is often slowed down by  
bureaucracy, as the proposal may have to return to the municipal accountant for another revision to comply with  
the government accounting standards.Third, implementation and monitoring with coordination across agencies:  
After being approved, the programs would be implemented through partnerships with the Department of the  
Interior and Local Government (DILG) or TESDA to coordinate and deliver the training. Resource persons (i.e.,  
municipal accountants) would have to be assigned by an official memorandum, and would have to report  
progress quarterly, via the LGU's Youth Development Council as the oversight body. Any changes to the training  
program would again be deliberated in an SB session to hold them accountable.Lastly, evaluation and  
sustainability: A COA-audited report is submitted to the SB following implementation, with feedback loops  
involving SK officials and community stakeholders. Governance may be seen as bureaucratic, as bureaucratic  
"red tape" is often present (for example, waiting for an approval (often 3-6 months) or budget limits), which  
requires advocacy, but it facilitates ethical governance. This approach through action creates trust and efficacious  
governance in youth, be sustainable, ethical financial improvement in SK.References.  
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