Republic of the Philippines

Province of Aurora
Municipality of San Luis
Barangay 04 Poblacion

OFFICE OF THE PUNONG BARANGAY

_____________________________________________________________________________

February 27, 2019

To the Honorable Sangguniang Bayan Members

San Luis, Aurora

Sir/Madam:

Respectfully submitting herewith is the Proposed Annual Budget of Barangay 04 Poblacion, San Luis,
Aurora for the Fiscal Year 2019 in the total amount of Two Million, One Hundred Six Thousand, Five Hundred
Fifty Pesos (P 2,106,550.00), for your review and approval.

Very respectfully yours,

HIPOLITO B. GARCIA, JR.

Punong Barangay
 TABLE OF CONTENTS

Transmittal Letter i
Title Page ii
Barangay Vision-Mission Statement iii
Budget Message iv
Barangay Budget Preparation Form No. 1 1
Barangay Budget Preparation Form No. 2 2-4
Barangay Budget Preparation Form No. 3 5-7
Barangay Budget Preparation Form No. 4 8-10
Barangay Budget Preparation Form No. 5 11
Barangay Budget Preparation Form No. 6 12-16
Certified Statement of Income 17
Barangay Budget Authorization Form No. 1 18-22
Personnel Schedule (Plantilla of Personnel) 23
Personnel Schedule (Leave Benefits) 24
Computation of Leave Credits 25
Personnel Schedule (Cash Gift) 26
Personnel Schedule (Year-End Bonus) 27
Personnel Schedule (Plantilla of Other Personnel) 28-29
Sangguniang Barangay Resolution: Approval of the AIP FY 2018 30
Barangay Annual Investment Plan FY 2018 31-32
Introduction of the Barangay Development Plan FY 2018 33
Brief History of Barangay 04 Poblacion, San Luis, Aurora 34
BDC Resolution: Endorsing the 5-year Barangay Development Plan 35
Barangay Resolution: Approving the 5-year Barangay Development Plan 36
Five-Year Barangay Development Plan 37-38
ANNEXES
Barangay Resolution: Approving the GAD Plan and Budget FY 2018
Gender and Development (GAD) Plan and Budget FY 2018

Barangay Resolution: Approving the Annual Barangay Youth Investment Plan (ABYIP) FY 2018
TFYD Resolution Endorsing the ABYIP and Budget FY 2018
Annual Barangay Youth Investment Plan and Budget FY 2018

Barangay Resolution: Approving BCPC Plan and Budget FY 2018

BCPC Plan and Budget FY 2018

Barangay Resolution: Approving the SC & PWD Plan and Budget FY 2018
SC and PWDs Plan and Budget FY 2018

Barangay Resolution: Approving the BDRRMC Plan and Budget FY 2018

BDRRMC Fund Proposed Utilization Program FY 2018
 Barangay
Annual Budget
FY 2019

Barangay 04 Poblacion,
San Luis, Aurora
 Republic of the Philippines
Province of Aurora
Municipality of San Luis

BARANGAY 04 POBLACION

BUDGET MESSAGE

October 16, 2018

THE HONORABLE MEMBERS
Sangguniang Barangay
Barangay 04 Poblacion
San Luis, Aurora

Sir/Madam:

It is my honor and privilege to submit to you our Annual Budget for the Fiscal Year 2018 amounting to TWO MILLION,
ONE HUNDRED SIX THOUSAND, FIVE HUNDRED FIFTY PESOS (P 2,106,550.00), for your consideration and approval.

For Budget Year 2019, the breakdown of our Estimated Income as well as our Estimated Expenditures are as follows:

Part A. ESTIMATED INCOME

a. Share on Internal Revenue Collection ………………………………. P 1,994,050.00

b. Share on Real Property Tax …………..………………………………. 40,000.00
c. Business Taxes ………………………………………………………... 4,000.00
d. Subsidies from other LGUs …………………………………………... 15,000.00
e. Community Tax Cert …………………………………………... 25,000.00
f. Clearances/Cert. Fees ………………………………………………………... 8,000.00
g. Fees and Charges …………..……………………………………………. 2,000.00
h. Grants and Donations …………………………………………………………. 18,000.00

TOTAL AVAILABLE RESOURCES: P 2,106,550.00

Part B. ESTIMATED EXPENDITURES

Personal
PPA/Major Final Output MOOE Capital Outlay TOTAL
Services
A. Administrative and Legislative Services
1. Personal Services 831,212.50 831,212.50
2. MOOE 258,612.02 258,612.02
B. Day Care Services 8,609.04 8,609.04
C. Health and Nutrition Services 22,465.44 22,465.44
D. Peace and Order Services 86,400.00 86,400.00
E. Capital Outlay 37,000.00 37,000.00
F. 20% Development Fund 398,810.00 398,810.00
G. 10% Sangguniang Kabataan (SK) Fund 210,655.00
H. 5% BDRRMC Fund 105,327.50
I. 1% Aid to Senior Citizens and PWDs 21,065.50
J. 5% Gender and Development (GAD) Fund 105,327.50
K. 1% BCPC Fund 21,065.50
TOTAL EXPENDITURES 2,106,550.00

This Annual Budget manifest our determination to establish a strong foundation for a better future and higher
standard of living intended for the improvement of the basic services that our constituents need as well as the further
development of our barangay as a community in terms of implementing our proposed programs, projects and activities in
order to bring our government closer to the people.

Very truly yours,

HIPOLITO B. GARCIA, JR.

Punong Barangay
 Vision-Mission Statement

VISION:

Barangay 04 Poblacion… sentro ng pagkakaisa;

pagtutulungan; may aktibong pakikisangkot sa
mga gawain at programa; may malusog at
maunlad na mamamayan; may malinis at
mapayapang kapaligiran; at may malalim na
pananampalataya sa Diyos.

MISSION:

 Makapagtalaga ng panahon, kakayahan at

sarili upang maisakatuparan ang mga
layunin at mithiin ng mga mamamayan
tungo sa maunlad, mapayapa at magandang
buhay.
 Makipag-ugnayan sa iba’t-ibang ahensya ng
pamahalaan para sa mga proyektong
pangangailangan.
 Pagsuporta at pagsasakatuparan ng mga
gawain at programang pangkalusugan.
 Pagbibigay ng wastong kaalaman,
kasanayan, at tulong-puhunan sa mga
mamamayan.
Annexes
 MAIKLING KASAYSAYAN NG BARANGAY 04 POBLACION, SAN LUIS, AURORA

Noong taong 1972, sa pamamagitan ng Presidential Decree No. 86, ay naitalaga bilang isang
ganap na barangay ang Barangay 04 Poblacion, San Luis, Aurora, sa panahon ng panunungkulan
nang noon ay Pangulong Ferdinand E. Marcos. Ito ay matatagpuan sa gawing kanluran ng Bahay
Pamahalaan ng Bayan ng San Luis, Aurora. Ito ay may kabuuang 47,313 na metro kuwadradong
kalupaan. Ang mga hangganan sa Silangan ay Disalet Creek at Barangay 02 Poblacion; sa Hilaga ay
Disalet Creek at Barangay 03 Poblacion; sa Timog ay Barangay Real; at sa Kanluran ay Barangay
Nonong Sr.

Simula noong taong 1948, dito ay nakatayo ang Kampo o Headquarters ng Philippine
Constabulary sa lupa ng dating yumaong Pangulong Manuel L. Quezon. Malaki ang naiambag ng
mga opisyal at tauhan ng Philippine Constabulary na nadestino rito sa usaping kalakalan,
kabuhayan at biglang pagdami ng mga taong dito ay naninirahan.

Noong taong 1972, nahirang bilang Punong Barangay ang yumaong Felix Labawan
hanggang taong 1975. Sumunod na naging Punong Barangay ay ang yumaong Romualdo Ritual na
nahirang mula taong 1975 hanggang taong 1981 at naihalalal naman bilang Punong Barangay muli
noong taong 1982 hanggang taong 1989. Kasunod na inihalal bilang Punong Barangay ang
yumaong Demetria B. Garcia taong 1989 hanggang taong 2001 nang siya ay pumanaw. Nahirang
bilang kapalit niya si Norberto S. Aguilar, Sr. na ng sumunod na halalang pambarangay ay naihalal
din bilang Punong Barangay at nanungkulan hanggang Nobyembre 30, 2013. Sumunod na naihalal
si Hipolito B. Garcia, Jr. at nagsimulang manungkulan bilang Punong Barangay noong Disyembre
01, 2013 hanggang sa kasalukuyan.

Sa kasalukuyan ay matatagpuan ang Simbahang Katoliko (San Luis Rey Parish Church),
Mount Carmel School of San Luis at ang Tanggapan ng National Irrigation Administration (NIA) na
siyang nagsisilbing landmark ng Barangay 04 Poblacion, San Luis, Aurora.

Mayroon ding nakamit na mga tagumpay sa larangan ng iba’t-ibang paligsahan ag barangay

gaya ng sa Most Cooperative Barangay Captain (1991) at Outstanding Barangay Captain (1993)
para kay Punong Barangay Demetria B. Garcia, Clean and Green Program mula taong 1992
hanggang sa kasalukuyan, Best Barangay (Municipal Level) taong 1993, Model Barangay
(Provincial Level) taong 1993. Ilang karangalan na rin ang tinanggap ng barangay para sa mga
timpalak ng kagandahan. Noong buwan ng Setyembre 2014ay nakamit ng Barangay 04 Poblacion
ang ikalawang puwesto sa Cleanest and Greenest Barangay (Provincial Level) sa ilalim ng Gawad
Punong Lalawigan para sa Kalikasan sa pangunguna ng kasalukuyang Punong Barangay Hipolito B.
Garcia, Jr.

Sa paglipas ng mga taon ay nasaksihan ang pagkakaisa at pagtutulungan ng mga

nanunungkulan at ng mga mamamayang dito ay naninirahan kung kaya natamo ang tagumpay at
katahimikan sa buong barangay.

Barangay Budget Preparation Form No. 2

 ACTUAL INCOME AND EXPENDITURE FOR PAST YEAR 2016
Barangay 04 Poblacion, San Luis, Aurora

Part A. ESTIMATED INCOME

a. Share on Internal Revenue Collection …………………… P 1,501,123.00

b. Share on Real Property Tax ………………………………. 33,809.70
c. Business Taxes ………………………………………….. 3,000.00
d. Subsidies from other LGUs ………………………………………….. 20,000.00
e. Community Taxes ………………………………………….. 20,000.00
f. Miscellaneous Income ………………………………………….. 15,000.00
g. Other Specific Income ………………………………………….. 8,000.00

TOTAL AVAILABLE RESOURCES: P 1,600,932.70

Part B. ESTIMATED EXPENDITURES

Programs/Projects/Activities Personal
MOOE Capital Outlay TOTAL
Major Final Output Services

A. Administrative & Legislative Services

1. Personal Services
1.1 Honoraria of Brgy. Officials 488,379.52 448,379.52
1.2 Leave Benefits 49,222.60 49,222.60
1.3 Cash Gift of Brgy. Officials 60,000.00 60,000.00
1.4 Year End Bonus 37,364.96 37,363.96
1.5 Philhealth of Brgy. Officials 28,800.00 28,800.00
Sub-Total 623,767.08 623,767.08
2. MOOE
2.1 Travelling Expenses 5,000.00 5,000.00
2.2 Supplies and Materials 7,000.00 7,000.00
2.3 Insurance Re: Insurance Premium 5,000.00 5,000.00
2.4 Membership Dues and
Contribution to Organizations 2,000.00 2,000.00
2.5 Gas, Fuel and Oil 5,000.00 5,000.00
2.6 Maintenance of Bgry. Vehicle 10,000.00 10,000.00
2.7 Trainings and Seminars 35,000.00 35,000.00
2.8 Power Services 42,000.00 42,000.00
2.9 Miscellaneous Expenses 14,961.94 14,961.94
2.10 Donation 15,000.00 15,000.00
2.11 Janitorial Services 24,000.00 24,000.00
2.12 Communication Expenses 5,000.00 5,000.00
2.13 Election Reserved Fund 10,000.00 10,000.00
Sub-Total 179,961.94 179,961.94
B. Day Care Services
1. Honoraria of Day Care Worker (1) 6,000.00 6,000.00
2. Supplies and Materials 3,000.00 3,000.00
3. Trainings and Seminars 3,000.00 3,000.00
4. Miscellaneous Expenses 1,000.00 1,000.00
Sub-Total 6,000.00 7,000.00 13,000.00
C. Health & Nutrition Services
1. Honoraria of BNS (1) 2,400.00 2,400.00
2. Honoraria of BHW (5) 6,000.00 6,000.00
3. Honoraria of BPW (1) 7,200.00 7,200.00
4. Supplies/Miscellaneous Expenses 1,573.91 1,573.91
5. Trainings and Seminars 3,000.00 3,000.00
Sub-Total 15,600.00 4,573.91 20,173.91

D. Peace and Order Services

1. Honoraria of Barangay Tanod (6) 43,200.00 43,200.00
 2. Philhealth of Barangay Tanod 14,400.00 14,400.00
3. Trainings and Seminars 3,000.00 3,000.00
4. Miscellaneous Expenses 1,000.00 1,000.00

Sub-Total 57,600.00 4,000.00 61,600.00

E. Capital Outlay
1. Purchase of Owner-type Jeep 50,000.00 50,000.00

Sub-Total 50,000.00 50,000.00

F. Implementation of Development
Projects (20% Development Fund)

1. Social Development
1.1 Installation and Maintenance of
Street Lights 42,000.00 42,000.00
1.2 Rehabilitation of Multi-Purpose Hall 50,000.00 50,000.00
1.3 Socio-Cultural Activities 60,000.00 60,000.00

2. Economic Development
2.1 Maintenance of Brgy. Roads 30,000.00 30,000.00
2.2 Livelihood or Entrepreneurship 70,000.00 70,000.00

3. Environmental Management
3.1 Greening Program 48,224.60 48,224.60

Sub-Total 300,224.60 300,224.60

G. Implementation of SK Projects
(10% SK Fund)

1. Educational Assistance 24,000.00

2. Trainings and Seminars 20,000.00
3. Sports Development 40,000.00
4. Special Projects 56,093.27
5. Aid to District Meet 10,000.00
6. SK Election Reserved Fund 10,000.00

Sub-Total 145,609.86
H. Implementation of Activities for Unseen
Events
(5% BDRRMC Fund)

1. Disaster Preparedness (70%)

a. Supplies & Materials (Stock Pile) 31,032.65
b. Medical Supplies 10,000.00
c. Purchase of Disaster Equipment 10,000.00
d. Gas, Fuel and Oil 5,000.00

2. Quick Response Fund (30%)

a. Rehabilitation Expenses 10,000.00
b. Food Commodities 10,000.00
c. Miscellaneous Expenses 4,013.98

Sub-Total 80,046.63
I. 1% Aid to Senior Citizens and Persons
with Disability

1. Recreational Activities 8,004.66

2. SC/PWDs Month Celebration 8,004.66

Sub-Total 16,009.32

J. 5% Gender and Development (GAD)

1. Trainings on Gender-Related Laws 3,500.00

2. Hiring of two (2) female Brgy. Tanod 16,800.00
3. Seminars on Juvenile Problems 3,500.00
4. Recreational Activities 5,000.00
5. Women’s Month Celebration 15,000.00
6. Livelihood Assistance for Women 30,000.00
7. Trainings/Seminars for Food Production 6,246.63

Sub-Total 80,046.63
K. 1% Barangay Council for the Protection
of Children (BCPC)

1. Trainings on Food Production 3,500.00

2. Provision of Vitamin Supplements 5,000.00
3. Operation Timbang (supplies) 1,500.00
4. Nutrition Month Celebration 2,000.00
5.Children’s Month Celebration 2,000.00
6. School Supplies for Day Care Center 1,500.00
7. Monthly Meetings of BCPC 509.32

Sub-Total 16,009.32

TOTAL EXPENDITURES 1,600,932.70

Prepared by: Certified by: Approved by:

CESAR S. LUCAS MARISSA R. DALAGAN HIPOLITO B. GARCIA, JR.

Barangay Treasurer Chairman, Comm. On Appropriation Punong Barangay

PRELIMINARY REVIEW OF BARANGAY BUDGET

About the service
Republic Act 7160 mandates that the General Appropriation Ordinance authorizing the annual or supplemental
budget is submitted for review within ten (10) days after its enactment to the Sangguniang Panglungsod/Bayan.

The legal basis for the review of barangay budgets is Art. 424 of RA 7160 which provides that (a)” copies of the
barangay ordinance authorizing the annual appropriation shall be furnished the sangguniang panlungsod or the
sangguniang bayan, through the city or municipal budget officers, as the case may be. (b) the sanggunian
concerned shall review the barangay ordinance to ensure compliance thereof with all the budgetary
requirements and limitations provided in this rule”.

The purpose of the review is to ensure that the budgetary requirements and general limitations provided in the
code are complied with; the budget does not exceed the estimated receipts and/or income of the barangays; and
the items of appropriations are not more than those provided by existing laws.

Requirements

1. Transmittal letter signed by the Punong Barangay

2. Barangay Appropriation Ordinance
3. Budget message
4. Barangay Budget preparation forms nos. 1-6
5. Personnel Schedule
6. Computation for the increase in honoraria if any
7. Breakdown of appropriation
1. Personal Services
2. MOOE
3. Capital Outlay
8. Annual Investment Plan/Program
9. BDC Resolution approving the AIP
10. Sangguniang Barangay Resolution Adopting/Approving the AIP
11. SK Plans and Programs
12. SK Resolution approving the Plans and Programs/Budget
13. Gender and Development Plan
14. Gender and Development Budget
15. Sangguniang Barangay Resolution Adopting/Approving the Gender and Development Plans and Budget

How to avail of the service

2. Receiving

Receive annual and supplemental budgets from barangay through the Chairman of the Committee on Finance
and Appropriation

1. Examination of documents

Review of the completeness of documents

Inform the concerned barangay treasurer for any lacking documents through text message or cellular calls

1. Preliminary review

Review on the budgetary requirements, general limitations, Appropriations does not exceed estimated income
and the Personal Services limitations, and statutory obligations, Consistency of the Annual and Supplemental
budget with AIP including the mathematical computations

Informed the concerned barangay treasurer for non-compliance with budgetary requirements and limitations,
Requesting to revise if the budgetary requirements and limitations are not complied with through text messages
or cellular calls

1. Review action

Recommend the entire budget operative or inoperative in part

5. Signatures
The Local Finance Committee signs the review action prepared by the Municipal Budget Officer

1. Release

Retain one copy of the complete set of documents submitted and forward the remaining copies to the Office of
the SB.

Let the SB staff receive the file copy of the MBO.

Overview in Barangay Budgeting Presentation Transcript

 1. OVERVIEW IN BARANGAY BUDGETING
 2. BUDGET is the legal authority and a financial plan for the use of Barangay funds, embodying the
Estimates of Income and Expenditures for the designated calendar year. No money shall be paid out of
the treasury except in pursuance of a lawful appropriation aside to its being a legal requirement under
the Local Government Code, it is one of the basic requirements of the local governance
 3. THE BUDGET CYCLE1. Budget Preparation2. Budget Authorization3. Budget Review4. Budget
Execution5. Budget Accountability
 4. 1. BUDGET PREPARATION The preparation of the Barangay budget is provided in Article 423 of
the Local Gov’t.Code which states that “Upon receipt of the Statement of Income and Expenditures
fromthe Barangay Treasurer, the Punong Barangayshall prepare the Barangay Budget for the ensuing
Fiscal Year in the manner and withinthe period prescribed and submit the Annual Barangay Budget to
the Sangguniang Barangay for enactment.”
 5. WHO prepares the budget? The Punong Barangay with the assistance of the Barangay Treasurer and
in consultation with the Sangguniang Barangay and Barangay Development Council prepares the
Barangay Budget. The Barangay Budget consist of the following: 1. Estimates of Income 2. Total
Appropriations as proposed by the Punong Barangay
 6. WHEN is the budget prepared? The Punong Barangay prepares the Barangay Budget for the coming
CalendarYear upon receipt of the detailed Statement of Income and Expenditures from the Barangay
Treasurer on or before Sept. 15 of each year.
 7. WHAT are the contents of theBarangay Budget?The Annual Barangay Budget shall contain the
following: - Budget Message - Local Expenditures Program on Proposed General Barangay
Appropriations Bill - Summary of Income and Expenditures (Past Year, Current Year and Budget Year)
- Summary of Actual and Estimated Output
 8. * Indicative Budget Calendar a. Issuance of Budget Call - Sept. 20 b. Preparation of Budget Proposals
- Sept. 25 c. Budget Forum with Barangay Officials and Stakeholders - Oct. 2 d. Finalization of Budget
Proposals - Oct. 5 e. Preparation of Budget Message - Oct. 10 f. Submission of Executive Budget to the
Sangguniang Barangay - Oct. 16
 9. * Provide funds pursuant to the provisions of the local code for Mandatory Obligations: Internal
Revenue Allotment (IRA) share- shall be used for basic services delivery including administrative and
legislative services1. 20% of the IRA- shall be used for priority development projects2. 10% of the
General fund- shall be allocated for the Sangguniang Kabataan (SK)3. 5% of the General Income- shall
be used for unforeseen calamities4. 55% of the Total Regular Income of the next preceding year-
intended for Personal Services (PS)
 10. PS Cap on Limitation Formula = Regular Income of the Next Preceding Year x 55%For Example:
Regular Income for: Budget Year 2012 P1,000,000.00 Preceding Year 2011 900,000.00 Next Preceding
Year 2010 700,000.00 Therefore: P700,000.00 x 55% = P385,000.00 P385,000.00 is allocated for
Personal Services (PS)
 11. 2. BUDGET AUTHORIZATION This stage of the budget process is the adoption and enactment of
a Barangay Budget into a General Appropriations Ordinance (GAO). This s provide is Section 391 (a)
(3) of the Local Gov’t. Code – “the Sangguniang Barangay shall enact Annual and Supplemental Budgt
in accordance with theProvisions of this code.
 12. How the Barangay Budget is authorized? Step 1- Present the Executive Barangay Budget to the
Sangguniang Barangay Step II- Deliberate on the Executive Budget Step III- Enact the General
Appropriations Act (GAO) Step IV- Approved the GAO by the Punong Barangay
 13. Step 1- Present the Executive Barangay Budget to the Sangguniang Barangay a. deliver the State of
the Barangay Address (SOBA) b. follow contents of Budget Message c. calendar and certify as urgent
the proposed executive budget
 14. Step II- Deliberate on the Executive Budget* Budgetary Requirements: a. 20% of the IRA is
intended for Dev’t. Projects b. 5% of the Regular Income for Calamity Fund Regular Income – is
 derived from recurring source like tax income and misc. and operating income c. 10% of the General
Fund of the Barangay for Sangguniang Kabataan d. 2% of the Real Property Tax Collection of the next
preceding year – this is intended for Discretionary Expenses of the Punong Barangay e. 55% of the
Regular income of the next preceding year shall be the Personal Services (PS) Cap on limitation
 15. 3. BUDGET REVIEW The GAO, authorizing the Annual or Supplemental Budget is submitted for
review within ten (10)days after its enactment to the Sangguniang Bayan.* Legal basis for the review of
brgy. Budget under Article 424 a. copies of the Brgy. Ordinance authorizing the Annual Appropriation
shall be furnished the Sangguniang Bayan through the Municipal Budget Officer b. the Sanggunian
concerned shall review the Barangay Ordinance to ensure compliance thereof with all the budgetary
requirements and limitations provided in this rule.
 16. 3. BUDGET REVIEW* Purposes in the Budget Review a. to ensure that the budgetary requirements
and general limitations provided in the Code are complied with b. the Budget does not exceed the
Estimated Receipts or Income of the Barangay c. the items of Appropriations are not more than those
provided by existing laws.
 17. * HOW IS THE BUDGET REVIEW DONE? There are 6 STEPS: 1. Review within 60 days upon
receipt 2. Declare the Barangay Budget Operative 3. Declare the Barangay budget inoperative in its
entirely 4. Declare the Barangay budget in operation in past 5. Check consistency of GAO with AIP and
ELA 6. Appeal for consideration in case of Conflict in Budget Review
 18. 6 STEPS in the Budget Review 1. Review within 60 days upon receipt The Sangguniang Bayan,
through the Municipal Budget Officer shall review the Barangay Budget within 60 days upon receipt of
the appropriation ordinance. 2. Declare the Barangay Budget Operative There is no substantial change in
the budget, it is declared operative in its entirely. The Punong Barangay right away execute the
authorized budget.
 19. 6 STEPS in the Budget Review 3. Declare the Barangay budget inoperative in its entirely A
Barangay budget that is declared inoperative in its entirely shall be returned to the Punong Barangay for
proper adjustments/ revisions. The Barangay Treasurer shall not make any further disbursements from
the inoperative budget. 4. Declare the Barangay budget in operation in past A Barangay Budget maybe
declared inoperative in past when it has not complied with some budgetary requirements or general
limitations. A budget is declared inoperative in its entirely if: a. when Expenditure is greater than the
Estimated Income b. when there is not sufficient provision appropriated for payment of loan
 20. 6 STEPS in the Budget Review5. Check consistency of GAO with AIP and ELA Monitor projects
for implementation. See to it that the AIP and ELA projects are funded in the 20% Dev’t. Fund and the
activities undertaken in the delivery of basic services.6. Appeal for consideration in case of Conflict in
Budget Review The Barangay may make an appeal in case of conflict.
 21. 4. BUDGET EXECUTION The local Government Code is clear and explicit on the effectivity of
Barangay Budget. Section 332 provides that “ the ordinance enacting the Annual Budget shall take
effect at the beginning of the ensuing calendar year. However, an ordinance enacting a Supplemental
Budget shall take effect upon its approval or on the date fixed herein. The Punong Barangay shall be
primarily responsible for the execution of the Annual and Supplemental Budget of the Barangay. He
ensures the following: 1. that the revenues as Estimated are realized 2. that the approved dev’t. projects
and basic services are implemented and delivered
 22. 5. BUDGET ACCOUNTABILITY Section 332 of the Local Government Code provides that “the
responsibility for accountability of the Annual and Supplemental Budget vested primarily in the Punong
Barangay.
 23. * How is the accountability of the budget done? 1. Record all collections from taxes, fees and
charges in the Income Books of Accounts 2. Issue an Official Receipt 3. Deposit all collections in the
bank 4. Collect Real Property Taxes and other taxes 5. Record all obligation and disbursements in the
Expenditure Books of Accounts
 24. END
 Magandang araw po sa ating lahat! Nais kong
magpasalamat sa pagkakataong ito upang bigyan
natin ng panahon at pansin ang ating mga
kababayang naligaw ng landas sanhi ng
ipinagbabawal na gamot. Kahit pa nga ganito na
ang nangyari ay patuloy nating
pinagsusumikapang tulungan sila upang muli ay
magkaroon ng pagbabago hindi lamang para sa
kanilang mga sarili kundi higit lalo para sa
kanilang mga pamilya, sa ating lipunan at para sa
Poong Maykapal.
Asahan po ninyo na kabahagi kami sa
pagsuporta at paggabay sa inyong pagbabagong-
buhay. Patuloy din po kami sa pakikiisa sa mga
ganitong gawain ng ating pamahalaan. Maraming
salamat po at muli, magandang umaga sa ating
lahat!
Republic of the Philippines
Province of Aurora
 Municipality of San Luis
Barangay 04 Poblacion

OFFICE OF THE PUNONG BARANGAY

_____________________________________________________________________________

CERTIFICATION

TO WHOM IT MAY CONCERN:

THIS IS TO CERTIFY THAT, JOSEPHINE R. BUENDICHO, of legal age, married, Filipino, is a bonafide
resident of Barangay 04 Poblacion, San Luis, Aurora.

FURTHER CERTIFIES THAT according to records on file as to their socio-economic condition found that
they belong to indigent families living in this barangay.

Issued this 5th day of January 2017 here in Barangay 04 Poblacion, San Luis, Aurora for whatever legal
purpose this may serve.

HIPOLITO B. GARCIA, JR.

Punong Barangay

CTC NO. 12119995

Place of Issue: San Luis, Aurora
Date of Issue: 01-05-2017