Teachers’ Participation in Budget Planning and Its Relationship with Classroom Resource Allocation and Financial Transparency in a Private Basic Education Institution

Teacher involvement in school financial decision-making has gained increasing attention in decentralized and school-based management systems. This study examined the extent of teachers’ participation in budget planning and its relationship with classroom resource allocation and perceived financial transparency in a private basic education institution. Anchored on Participatory Decision-Making Theory and Distributed Leadership Theory, the study employed a descriptive quantitative research design. Data were collected from 34 basic education teachers of Christian School International using a researcher-developed survey instrument measuring participation in budget planning, perceptions of instructional resource adequacy, financial transparency, and trust in the School-Based Management Committee (SBMC). Descriptive statistics were used to analyze the data. Findings revealed that teachers’ participation in budget planning was moderate, with respondents strongly affirming the importance of teacher involvement in financial decisions. Financial transparency and trust in the SBMC were also perceived at moderate levels, particularly in terms of access to financial reports and comfort in raising financial concerns. Despite these limitations, results indicated that greater teacher participation was positively associated with improved alignment of budget allocations with classroom needs and perceived improvements in educational quality. Teachers reported that inclusive budgeting contributed to more adequate instructional resources and better student support.  The study concludes that while participatory budgeting mechanisms exist, gaps remain between policy intentions and actual practice. Strengthening structured teacher involvement, improving financial communication, and enhancing transparency mechanisms are essential to maximizing the benefits of participatory governance. The study recommends institutionalizing teacher representation in budget planning, promoting budget literacy, and adopting transparent reporting practices to foster trust, accountability, and instructionally responsive resource allocation.