New Barangay Budget Authorization
New Barangay Budget Authorization
New Barangay Budget Authorization
BUDGET AUTHORIZATION
(October 17 October 31)
What does the Local Code say?
Section 391 (a)(3)of the Code provides: the
Sangguniang
Barangay
shall
enact
annual and supplemental budgets in
accordance with the provisions of this
Code.
This stage of the budget process is the adoption
and enactment of a Barangay Budget into a
General Appropriations Ordinance (GAO).
STEPS IN BARANGAY
BUDGET AUTHORIZATION
1. Presentation/ Submission of
the
Executive Barangay
Budget to
the Sangguniang Barangay
2. Deliberation on the Budget.
3. Enact the General Appropriation
Ordinance.
4. Approval by the Punong Barangay.
Step 1:
Expenditure Program
BUDGETARY
REQUIREMENTS
20%
of
IRA
for
Development Projects
5% of Regular Income
derived
from
regular/recurring
sources for Calamity
Fund
10% of the
General
Fund shall be set aside
for the Sangguniang
Kabataan.
2% of Real Property
Tax collection of the
next preceding year
for
Discretionary
Expenses
of
the
Punong Barangay
55%
of
Regular
Income
of
next
preceding year shall
be the PS limitation
No
public
money
or
property
shall
be
appropriated or applied for
religious
or
private
purposes. (Sec. 335)
Transfer of Funds
Funds
shall
be
available
exclusively
for
the
specific
purpose for which they have
been appropriated.
No ordinance shall be passed
authorizing
any
transfer
of
appropriations from one item to
another. (Sec. 336)
Augmentation of items of
appropriation
The Local Chief Executive or the
presiding officer of the sanggunian
concerned may, by ordinance, be
authorized to augment any item in
the approved annual budget for their
respective offices from savings in
other
items
within
the
same
expenses class of their respective
appropriations.
x x x An ordinance
enacting a supplemental
budget, however, shall
take effect upon its
approval or on the date
fixed therein Sec. 320).
No ordinance authorizing
supplemental appropriations
shall be passed in place of the
annual
appropriations
Sec.323).
Barangay
________
City/Municipality ________
Province of
_________
_______Regular Session
Began and held in _____, ______ on
__th day of _____, ___.
Barangay Appropriation Bill No. ____
Agricultural Services
Day Care Services
Health & Nutrition Services
Peace & Order Services
Administrative & Legislative Services
Development Projects (20% of IRA)
Personal
Services
Maintenance
and other
Operating
Expenses
Capital
Outlay
Total
Performance
Indicator
Estimated
Output
Attested:
Chairman, Committee on Appropriation
APPROVED
LCE, Punong Barangay
thank you