Examining the Practices of the Finance Division in a Local Government Unit

This descriptive qualitative study examined the practices of the Finance Division along budget monitoring, preparation of financial statements, payroll processing, and payment, collection, and disbursement. Semi-structured interviews were conducted with the staffs of the Local Government Unit’s (LGU) Budget Office, Accountant’s Office, and Treasurer’s Office. The participants of the study consisted of fifteen staff who were selected purposely according to their functions, responsibilities, and direct involvement in financial operations. The data collected were analyzed using thematic analysis. The results showed that the Finance Division continues to rely on manual processes in delivering financial services and that the practices of the finance division adhere to several guidelines. With this, the study recommends for the adoption of integrated and automated financial management processes to improve operational efficiency, reduce human error, enhance data reliability, and support more responsive and evidence-based financial governance.