Abstract
Behind every thriving community is a barangay official whose budgeting expertise drives progress and prosperity. This study investigates the relationship between knowledge of the local budgeting process and the performance of basic service delivery among barangay officials in M'lang, Cotabato. Grounded in Public Administration Theory, it explores how fiscal literacy influences grassroots governance effectiveness. Using a quantitative, descriptive-correlational research design, data were collected through surveys administered to 100 barangay officials across 10 selected barangays. Findings revealed a moderate positive and statistically significant relationship (r = 0.60, p < .05) between budgeting knowledge and service delivery performance, with officials showing strong skills in budget preparation and authorization but encountering challenges in budget execution. The study highlights the importance of capacity-building programs, mentorship, and evidence-based budgeting to enhance local governance. It also recommends future research on other influencing factors such as leadership styles, digital budgeting systems, and community engagement to deepen the understanding of effective service delivery at the barangay level.
