21. Financial Technologies Impact on Higher Education Institution Budgeting And Financial Planning
Jay A. Sario, MPA, DBA, Ed.D¹, Manuel L. San Jose Jr., CPA, MBA, CIA, CISA, CGAP, CRMA, CFIP
University of Perpetual Help System DALTA, Las Piñas, Manila, Philippines¹
Philippine Christian University Manila, Philippines^1-2

22. Impact on Government Operations and Accountability of Quezon City’s Public Auditors’ Efforts: Basis for Strategic Actions
Jay A. Sario, MPA, DBA, Ed.D¹, Manuel L. San Jose Jr., CPA, MBA, CIA, CISA, CGAP, CRMA, CFIP²
University of Perpetual Help System DALTA, Las Piñas, Manila, Philippines¹
Philippine Christian University Manila, Philippines^1-2

23. Finding Purpose: The Role of Recollection in Fostering Positive Mindsets in ALS-PDL (Alternative Learning System-Person Deprived of Liberty) Learners of Batangas City
Querubin M. Sales¹, Mark Angelo R. Dilay², Julian A. Pastor
Memorial Elementary School¹, Batangas City Integrated High School²
ALS Batangas City, Batangas, Philippines ¹ ²