Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 5, 2022 erstellt
Description:
This study aimed to evaluate the Enhancement of Disbursement System of Civil Aviation Authority of the Philippines. The participants of this study include the accounting staffs, budget staffs and checking staffs that are involved in the financial transaction of disbursement system of the Civil Aviation Authority of the Philippines central office located at Old MIA Road, Pasay City. Prior to the administration of the questionnaire, the researcher seek permission to conduct the study, through the proper channels such as through the: Finance Head, Budget Head and Checking Head of the Civil Aviation Authority of the Philippines.The researcher developed the survey questionnaire and submitted to Ms. Rosario V. Nalugon, CPA Chief, Budget Section, CAAP, Ms. Insirah G. Micawayan, CPA, OIC, Disbursement Section, CAAP and Ms. Rosalyn Gavina, Chief, Checking Section, CAAP. They were selected to validate the content of the questionnaire because they were familiar with the existing situation, practices and existing disbursement system of the CAAP. Pre-testing of the survey questionnaire was conducted to determine its validity and requested some suggestions to ensure the quality of data. The survey questionnaire was refined and finalized before it was reproduced for distributions to immediate participants. The researcher also conducted individual interviews in order to elicit information from respondents through informal personal questions. The Kruskal Walis was used to test the hypothesis on the significant differences between and among the perception of the participants on the significant differences between and among the perception of the participants in extent implementation of the enhancement of disbursement system in terms of policies of disbursing process/system; preparation of checks; of various reports submitted to COA and the Accounting Unit. It was used also to test of hypothesis on the efficiency of the disbursing system of CAAP.In lieu of this study, as per participants conclude that most of the problems encountered in the disbursement process occurs in different aspects and one of them is the availability of signatories and lacking of documents submitted. Participants recommended that end user department must be checked before submitting it to budget and accounting for processing