<![CDATA[Purpose: This review explores the financial management obstacles faced by local governments in implementing e-budgeting policies and identifies integrative strategies for strengthening digital regional financial governance. Research Design and Methodology: A descriptive narrative literature review was conducted using the scholarly sources included in the review, primarily journal articles, complemented by conference proceedings and doctoral dissertations. The literature was synthesized thematically through reduction, categorization, comparison, and interpretation across fiscal, institutional, and governance dimensions. Findings and Discussion: The literature indicates three interrelated obstacle clusters. Fiscal constraints limit investment in reliable technological infrastructure; institutional barriers arise from uneven digital competence, organizational resistance, and dependence on external support; and governance challenges involve regulatory transitions, inter-institutional coordination, political dynamics, and procedural rigidity. The synthesis supports integrated responses combining infrastructure planning, capability development, change management, coordinated policy transitions, and earlier stakeholder dialogue. Implications: The review relies on secondary sources and does not provide direct causal or region-by-region empirical tests. Future research should validate the framework across local governments with different fiscal, institutional, and technological conditions. The review integrates fiscal, institutional, and governance barriers into a unified framework that treats e-budgeting as a multidimensional governance reform rather than a stand-alone technology project.]]>
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