Performance, practices, and challenges on bookkeeping of the Department of Education Butuan City Division: Basis for intervention

This study aimed to assess the performance, practices, and challenges of bookkeeping personnel in the Department of Education Butuan City Division. The primary respondents included 23 bookkeeping personnel—comprising 12 district bookkeepers, 3 accounting staff, and 8 empowered school bookkeepers—alongside 3 public school district supervisors and 8 school heads. Utilizing survey questionnaires aligned with the bookkeepers' functional roles, the study employed an experimental research design. Data analysis was conducted using frequency distribution, percentage, t-test, and analysis of variance (ANOVA). Findings revealed that the majority of bookkeeping personnel were female, within early to middle age ranges, and primarily degree holders with 1 to 5 years of service in permanent positions. Overall, their performance was rated as outstanding by both heads and staff. Statistical analyses showed no significant differences in performance ratings when grouped by socio-demographic variables or between the heads’ and the bookkeepers’ assessments. Qualitative data on best practices and encountered challenges informed the development of a proposed intervention program. The study concluded that while the bookkeeping personnel exhibit commendable performance and effective practices, the persistent challenges they face warrant targeted support. Recommendations include enhanced monitoring by Public Schools District Supervisors, regular seminars and training on best practices, and onboarding programs for newly hired personnel. Future research is encouraged to explore strategies that further enhance bookkeeping efficiency and reduce workload in the field.