Budget Utilization Gaps in a Multi-Campus Public University: From Planned Budgets to Actual Spending

This descriptive qualitative study examined budget–utilization gaps in a multi-campus public higher education institution by comparing Annual Operational Plan (AOP) allocations with actual expenditures for FY 2022–2024 across instruction, research, and extension under the Special Trust Fund or STF. A documentary review of AOPs, Budget Office records, and monitoring reports was complemented by interviews with 22 key informants. Transcripts were thematically analyzed and triangulated with the documents. Results show that instruction generally achieved higher utilization and frequently exceeded planned allocations, while research remained persistently under-utilized across campuses. Extension exhibited the largest gap, often registering 0% utilization due to either off-plan spending or unused allocations, with only modest movement toward partial utilization. These findings indicate that budget–utilization gaps are shaped not only by the size of allocations but also by planning accuracy, implementation capacity, and alignment between approved priorities and actual spending. Overall, the study highlights the need for stronger budget monitoring and coordination to ensure that institutional resources are used effectively across instruction, research, and extension. The institution should strengthen campus-level budget planning, regular utilization tracking, and timely realignment of funds to improve the correspondence between AOP allocations and actual expenditures under the STF.