Effective financial resource management remains a major challenge in education, as increased funding does not always ensure efficient and needs-based allocation at the school level. Issues such as centralized decision-making, limited accountability, and weak stakeholder involvement often lead to gaps between allocated resources and actual school needs. In response, participatory budgeting has been promoted as an approach that encourages stakeholder engagement, transparency, and shared decision-making. Although supported by existing policies, its implementation in public schools remains inconsistent, highlighting a gap between policy and practice. Hence, this study was conducted to assess participatory budgeting and resource allocation practices, identify challenges, and propose a contextualized program to strengthen inclusive and effective school financial management. OBJECTIVES This study examined participatory budgeting and resource allocation practices in public elementary schools in the Division of Dasmariñas City, analyzed stakeholder perceptions and their relationship, identified implementation challenges, and proposed an intervention program based on the results. METHODS This study utilized a descriptive–correlational research design to examine participatory budgeting and resource allocation practices in public elementary schools in the Division of Dasmariñas City. A total of 685 respondents, composed of school heads, teachers, and SPTA officers, were selected using purposive and simple random sampling techniques. Data were gathered through a researcher-made survey questionnaire covering participatory budgeting, resource allocation, challenges encountered, and program acceptability. The collected data were analyzed using percentage, weighted mean, Analysis of Variance (ANOVA), and Pearson’s r to determine differences and relationships among variables. RESULTS The results showed that participatory budgeting is generally well implemented, reflecting strong stakeholder engagement, transparency, and shared governance. Resource allocation practices were also found to be effective, demonstrating responsiveness, efficiency, and fairness. However, significant differences in perceptions exist among stakeholders, with teachers reporting lower levels of participation and inclusivity compared to school heads and SPTA officers. A significant relationship was found between participatory budgeting and resource allocation, indicating that stronger participation contributes to improved financial management. Despite these positive outcomes, challenges such as limited participation, weak feedback mechanisms, and gaps in strategic alignment were identified. CONCLUSION The study concludes that participatory budgeting and resource allocation systems are functional but require further enhancement in terms of inclusivity, consultation, and alignment with long-term plans. The proposed Contextualized Enrichment Program is highly acceptable and provides a practical approach to strengthening participatory practices, improving transparency, and ensuring more effective and sustainable school resource management.
Participatory Budgeting, Resource Allocation.
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