Abstract. This case study research analyzed the budget utilization of thirty (30) out of forty-five (45) barangays in the Municipality of Concepcion, Tarlac. The paper examined the problems and the causes of those problems the barangays experienced in utilizing their budgets from 2020 to 2022. The types of sampling that the researcher used are purposive and stratified sampling. The instruments used were an interview guide and documentary analysis. The researcher interviewed the Barangay Treasurers of the thirty (30) barangays that participated in the study. The Annual Budgets, Supplemental Budgets, and Statements of Comparison of Budget and Actual Amounts (SCOBAA) from 2020 to 2022 were used to analyze their budget utilization. Findings revealed that there was a decrease in the total allocation of some barangays in 2021. The COVID-19 pandemic had an impact on preparing and utilizing the budget of the barangays. Also, results show that all barangays are compliant with the budgetary requirements such as the Barangay Development Fund, Sangguniang Kabataan Fund, and BDRRM Fund. Findings also discovered that there is an underspending in the budget utilization of barangays in the Municipality of Concepcion from 2020 to 2022. The COVID-19 pandemic restrictions have had an effect on the utilization rates for these years. The projects, programs, and activities implemented in the Barangay Development Fund are more on economic development. It is revealed that the Sangguniang Kabataan Fund is not used merely for sports-related activities. The BDRRM Fund was utilized mostly for preventing floods by declogging the canals and this fund was utilized mostly during the height of the pandemic. The findings also reveal that barangays spend mostly on their current appropriations. Continuing appropriations are not being utilized. Some barangays were not able to approve their Annual Budget on time. Late approval of the budget prevents the barangays from spending the public funds at the start of the year. The researcher intended that by making efficient and effective use of their available resources, this study would contribute to the attainment of the goals and objectives of the barangays.

Keywords: Budget Utilization; Personal Services; Maintenance and Other Operating Expenses; Barangay Development Fund; Sangguniang Kabataan Fund; Barangay Disaster Risk Reduction Management Fund