The study analyzed fiscal productivity in 15 LGUs, including provinces, cities, and municipalities, from 2013 to 2022. The study demonstrated how supplementing traditional performance assessments with an index-based approach to measure productivity, could support strategic budget planning and fiscal management. Findings revealed that tax revenues were the predominant income source across LGUs, with provincial governments relying mainly on local business taxes, while cities and municipalities generated revenues primarily from non-LBT sources. Most LGUs
allocated significant portions of their budgets to personnel services (PS).
Source:
Asian Productivity Organization |
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