An Analysis of the Revenue Sources and their Utilization

The purpose of this study is to determine the revenue sources of Barangay Malama and how these revenues are utilized. A descriptive survey method was used in the study. The study was conducted in Malama, Conner, Apayao. Participants were utilized through interviews and focus group discussions. Likewise, documentary analysis was used to gather data. Findings revealed that the barangay’s revenue came from local sources, including internal revenue allotments and subsidies from the local and national governments. Local sources include a share in real property tax, business tax, community tax, clearance and certification fees, interest income, permits and licenses, and fines collected from individuals on violations of barangay ordinance. It was evidenced that the barangay has generated a revenue of 14,424,769.30 over the past five years. And this was utilized for the construction and implementation of all statutory and contractual obligations or social services programs, procurement of equipment, materials, and supplies of the barangay, meals and snacks during barangay meetings and assemblies, or economic services programs, and implementation of all budget requirement programs. The PPAs implemented the were the construction of a barangay outpost, construction of a stock room of the barangay hall, canal lining, street lights, improvement of the farm-to-market road, spring development, deep well, and water system, anti-drug abuse campaign, solid waste management, violence against women and children, calamity, mitigation preparedness, quick response, senior citizen, gender and development, barangay child protection, and COVID-19 related medical and health supplies and materials. Thus, the study concluded that Barangay Malama had various legal sources of revenue, although these were inadequate. Despite this, the barangay was able to utilize it in the implementation of its programs/projects/activities aligned with the barangay’s development program.