Part 2

The Updated
BARANGAY BUDGET
PROCESS

- 2019 Barangay Budget Forum -

 - THE LOCAL BUDGET PROCESS -
BUDGET
BUDGET PREPARATION
ACCOUNTABILITY

BUDGET
AUTHORIZATION

BUDGET
BUDGET REVIEW
EXECUTION
Significance of Barangay Budget Preparation

1.Financial Plan
2. Instrument to effectively manage the
development of the barangay

Serves as basis for:

1.Planning and policy adoption

2.Program and project implementation
3.Financial Control
4.Management Information
What does the Local Code Say?
 
The specific provision provided in the LGC in
relation to the start of the budget process is Article
423 on the Preparation of Barangay Budgets. Letter
b of this Article provides that “on or before the
fifth (5th) day of September of each year, the
city or municipal treasurer jointly with the
city or municipal accountant, shall issue a
certified statement covering the actual
income of the past year and estimates of
income of the current and ensuing fiscal year
from local sources for the barangay
concerned. Based on such certified
statements the barangay treasurer shall
submit on or before the (15th) day of
September of each year to the punong
barangay a statement covering the estimates
of income and expenditures for the past,
current and ensuing fiscal years”.
 PAST YEARS CURRENT BUDGET
PARTICULARS YEAR YEAR

2015 2016 2017 2018 2019

 
1.0 Beginning Balance*
2.0 Income
2.1 Tax Revenue
a. Share on Real Property Tax
b. Taxes on Stores/Retailers
c. Share on Sand/Gravel
Quarry
Taxes
d. Community Tax

Sub-Total Income from Taxes

STEP 2. Determine Actual Income from Operating and Miscellaneous
Revenue
PARTICULARS PAST YEARS CURRENT BUDGET
YEAR YEAR
2.2 Operating and Miscellaneous 2015 2016 2017 2018 2019
Revenue
a. Service Fees/Charges for the
Use of Barangay- Owned
Facilities
b. Barangay Clearance Fee
c. Commercial Breeding of
Fighting Cocks, Cockfights and
Cockpits
d. Places of Recreation
e. Billboards, signboards, neon
signs and outdoor
advertisements
Sub-Total Income from Operating
And Miscellaneous Revenue

TOTAL
STEP 3. Estimate Income from Internal Sources for the Budget Year
Note: Internal Sources include actual income from taxes as determined in Step 1 and
Actual Income from Operating and Miscellaneous Revenue as shown in Step 2.

 
a.) Use the Average Growth Method to estimate Budget Year’s
Income
 
b.) Average Income = Current Year Income – Past Year1 Income X
100
Growth (AIG) Total Income – Current Year Income

c.) To estimate income for the Budget Year

 
Budget Year
Estimated Income = Current Year Income (CYI)(AIG + 1)
(BYEI)
APPLICATION OF PROJECTION TECHNIQUE

             
EXAMPLE: INCOME        
    a. To Estimate Average Growth
Past Year1 2015 3,000
         
Past Year2 2016 3,500
  Average Income 5,000 - 3,000
Past Year3 2017 Growth (AIG) = X 100
4,200 15,700 - 5,000
 
Current Year 2018 5,000
         
TOTAL 15,700
  2,000
AIG = X 100
10,700
     
      AIG = 0.1869 X 100  
      AIG = 18.69%  
             
    b. To Estimate Budget Year Income

      BYEI = 5,000 (18.69% + 1)

        = 5,000 (0.1869 + 1)
      BYEI = 5,000 (1.1869) or 5, 935
2. External Sources
 

STEP 1. Determine Income From External Sources

a. Determine share from IRA
- Coordinate with the DBM for the current year’s share for
the budget year
b. Determine share in Proceeds from National Wealth
- Coordinate with the BIR, DENR, MGB for the current year’s
share for the budget year
c. Determine other sources to be negotiated (loans or
borrowings if any)
STEP 2. Project revenue from external sources

The estimated income or revenue from external sources (IRA +

National Wealth Share) will be the same as of the current year.
Step 3. Add Estimated Income from Internal Sources with estimated
Income from External Sources to determine amount available for
appropriation
 
Example:
Estimated Income
Internal Sources P 725,200.00
Add: External Sources 4,625,098.00
-----------------
Total Estimated Income
Available for Appropriation P 5,350,298.00
--------------------
B. Determine Actual and Estimated Expenditure Level
STEP 1. Determine Actual Expenditure for Basic Services, 20 % Development Projects, 5%

BDRRMF and 10% SK Fund Expenses for the Past Year.

BASIC SERVICES

PEACE ADMINIS-
HEALTH 20% of IRA 10% of 5% of T
AND TRATIVE/
OBJECT OF EXPENDITURE AGRI DAYCARE AND OTHER DEVE- General Regular O
ORDER LEGIS-
SERVICE SERVICES NUTRITION SERVICES LOPMENT Fund Income T
SERVIC LATIVE
SERVICES PROJECTS BDRRMF A
ES SERVICES SK
L

1.0  Current
Operating
Expenditures
1.1 Personal
Services
a. Honoraria
b. Cash Gift
c. Salaries
and Wages
d. Leave
Benefits
e. Others
1.2 Maintenance
& Other
Operating
Expenses
a. Traveling
Expenses
b. Communication
Expenses
c. Repair and
Maintenance
(Barangay Facilities
Structure)
d. Repair and
Maintenance
(Motor Vehicle)
e. Supplies and
Materials
f. Utility Expenses

(Light and Water)

g. Training/Scholarship

Expenses
h. Other Expenses
 1.3 Total Current
Operating
Expenses
(1.1 + 1.2)

2.0 Capital Outlay

2.1 Land and Land

Improvement
Outlays
2.2 Building and
Structures
Outlay
2.3 Equipment
Outlay

3.0 TOTAL
OBLIGATIONS
(1.3 + 2.0)
STEP 2. Determine Actual Expenditure for Basic Services, 20% Development Projects, 5% LDRRMF
and 10% SK Fund Expenses for the Current Year

BASIC SERVICES

PEACE ADMINIS-
HEALTH 20% of IRA 10% of 5% of T
AND TRATIVE/
OBJECT OF EXPENDITURE AGRI DAYCARE AND OTHER DEVE- General Regular O
ORDER LEGIS-
SERVICE SERVICES NUTRITION SERVICE LOPMENT Fund Income T
SERVIC LATIVE
SERVICES PROJECTS BDRRMF A
ES SERVICES SK
L

1.0  Current
Operating
Expenditures
1.1 Personal
Services
a. Honoraria
b. Cash Gift
c. Salaries
and Wages
d. Leave
Benefits
e. Others
Note: First 6 months (January to June) are actual expenses. Assumed that for the next 6 months (July
to December) will be the balance in Appropriations (Total Appropriations for CY less Actual Expenses
for CY.
1.2 Maintenance
& Other
Operating
Expenses
a. Traveling
Expenses
b. Communication
Expenses
c. Repair and
Maintenance
(Barangay Facilities
Structure)
d. Repair and
Maintenance
(Motor Vehicle)
e. Supplies and
Materials
f. Utility Expenses

(Light and Water)

g. Training/Scholarship

Expenses
h. Other Expenses
 1.3 Total Current
Operating
Expenses
(1.1 + 1.2)

2.0 Capital Outlay

2.1 Land and Land

Improvement
Outlays
2.2 Building and
Structures
Outlay
2.3 Equipment
Outlay

3.0 TOTAL
OBLIGATIONS
(1.3 + 2.0)
STEP 3. Estimate Expenditure for Basic Services, Development Projects, SK
and Calamity Fund for the Budget Year
 
3.1 Allocate Income for Mandatory Expenditures
 
Estimated Income for the Budget Year ……………P5,350,298.00
Less: Mandatory Expenses
a. 20% of IRA for Development Projects ………925,019.60
b. 10% of General Fund for SK ………...............535,029.80
c.  5% of Regular Income for BDRRMF ………..267,514.90

Total Mandatory Expenses ……….……………1,727,564.30

Net Amount to be Appropriated
for Basic Services ……………………………………….. XXX
 
3.2 Allocate for Basic Services
Allocation for Basic Services for the Budget Year
BASIC SERVICES
OBJECT OF EXPENDITURE
AGRI DAYCARE HEALTH PEACE OTHER ADMINIS- TOTAL
SERVICES SERVICES AND AND SERVICES TRATIVE/
NUTRITION ORDER LEGIS-
SERVICES SERVICES LATIVE
SERVICES
1. Current Operating Expenditures
1.1 Personal Services
a. Honoraria
b. Cash Gift
c. Salaries and Wages
d. Leave Benefits
e. Others
1.2 Maintenance & Other
Operating Expenses
a. Traveling Expenses
b. Communication Expenses
c. Repair and Maintenance
(Barangay Facilities Structure)
d. Repair and Maintenance
(Motor Vehicle)
e. Supplies and Materials
f. Utility Expenses
g. Training/Scholarship
Expenses
h. Other Services
i. Discretionary Expenses

1.3 Total Current

Operating Expenses
(1.1 + 1.2)
Allocation for Basic Services for the Budget Year

1.3    Total Current

Operating Expenses
(1.1 + 1.2)
2.0 Capital Outlay
2.1 Land and Land
Improvement Outlays
2.2 Building and Structures
Outlay
2.3 Equipment Outlay

3. 0 TOTAL OBLIGATIONS
(1.3 + 2.0)
 - THE LOCAL BUDGET PROCESS -
BUDGET
BUDGET PREPARATION
ACCOUNTABILITY

BUDGET
AUTHORIZATION

BUDGET
BUDGET REVIEW
EXECUTION
What does the Local Code Say?
 
The preparation of the barangay budget is
provided in Article 423 of the LGC, which
states that “upon receipt of the statement of
income and expenditures from the barangay
treasurer, the Punong Barangay shall
prepare the budget for the ensuing fiscal
year in the manner and within the period
prescribed in this Rule and submit the annual
barangay budget to the sangguniang
barangay for enactment”.
  

The budget process starts with the preparation

of the budget. (September 15 – October 16)

BUDGET
PREPARATION

Submit the Executive

Budget to the
Sangguniang
Prepare the Barangay
Budget Message
Prepare the
Budget
Issue the Proposals
Budget Call
Who Prepares the Budget?
 
The Punong Barangay (PB) with the assistance of the
Barangay Treasurer and in consultation with the
Sangguniang Barangay (SB) and Barangay Development
Council (BDC) prepares the barangay budget consisting of
the following:

1) Estimate of Income
2) Total Appropriations as Proposed by the Punong Barangay
(PB)
When is the Budget Prepared?

The PB shall prepare the barangay

budget for the coming Fiscal Year upon
receipt of the detailed Statement of
Income and Expenditures from the
Barangay Treasurer on or before
September 15 of each year.
What are the contents of the Barangay Budget? 

The FY 2019 Annual Budgets of barangays shall be prepared in

accordance with procedures and schedules prescribed under RA 7160,
using the following Barangay Budget Preparation (BBP) Forms:

 BBP Form No. 1 – Budget of Expenditures and Sources of Financing

 BBP Form No. 2 – Programmed Appropriations by PPA, Expense

Class, Object of Expenditures and Expected Results

 BBP Form No. 2-A – List of Projects Chargeable Against the 20%
Development Fund

 BBP Form No. 3 – Plantilla of Personnel

 BBP Form No. 4 – Statement of Indebtedness

What are the contents of the Barangay Budget? 

Together with the Annual Barangay Budget (Budget

Expenditure Program), the following documents shall be prepared
and submitted to the sanggunian barangay for budget authorization
purposes:

 Budget Message
 Plantilla of Barangay Personnel (BBP Form No. 3)
 Statement of Indebtedness (BBP Form No. 4)
 Annual Investment Program (AIP), duly approved by the
Sanggunian through a Resolution

The FY 2019 Annual Budgets of the barangays shall be prepared

consistent with the Manual on Financial Management for Barangay,
as prescribed under COA Circular No. 2015-011 dated December 1,
2015.
Section 3. The appropriated amount is aimed to produce the expected Major Final
Output (MFO) for the barangay and are to be measured by performance or output
indicators per MFO. This serves as the rationale for the money spent for the various
services and development projects provided by the Barangay, pursuant to Section 17 of
the Local Government Code.

P/P/A Description Past Year Current Year Budget Year

Major Actual/
Actual Estimated
Final Performance Indicator Output
Performance Indicator Estimated Performance Indicator Output
Output Output
1. General Administration & Ordinance Passed 7 Ordinance Passed 7 Ordinance Passed 7
Legislative Service Public Hearings Conducted 2 Public Hearings Conducted 2 Public Hearings Conducted 2

2. Agricultural Services Farmers Provided with Assistance 15 Sacks of Farm Inputs Distributed 25 Plant Seedlings Distributed 200
Goats/Cow dispersed 5 Farmers Beneficieries 25
Farmers Beneficieries 23

3. Day Care Services Pre-School Children Trained 46 Pre-School Children Trained 48 Pre-School Children Trained 50
Parent Beneficieries 46 Parent Beneficieries 48 Parent Beneficieries 50

4. Health Care and Patients Provided Primary Care 91 Patients Provided Primary Care 95 Patients Provided Primary Care 100
Nutrition Services Children Provided Nutrition Care 68 Children Provided Nutrition Care 71 Children Provided Nutrition Care 75

5. Infrastructure Services Kilometers of Roads Maintained 0.5 Kilometers of Roads Maintained 0.25 Kilometers of Roads Maintained 0.25
Drainage System Repaired 3 Drainage System Repaired 1 Drainage System Repaired 1

6. Environment Services SWM Seminar Conducted 4 Days Streets Cleaning Performed 12 Waste Receptacles Maintained 8
Seedlings Planted 120 SWM Seminar Conducted 5

7. Peace & Order Services Street Lights Installed 4 Street Lights Installed 5 Street Lights Installed 8
Conflicts Resolved 12 Conflicts Resolved 8 Conflicts Resolved 8

Section 4. General Provisions. The following policies are authorized for the fiscal
year:

a. Income from operating and miscellaneous fees shall be collected at

maximum collection efficiency.

b. Priority in the use of income shall be for budgetary requirements as

mandated by the local code.
 20% of IRA for development projects
 5% for Unforeseen Events
 10% for Sangguniang Kabataan (SK)

c. Strict compliance to the 55% Personal Services limitation shall be observed.

d. Priority in the use of savings shall be for basic services, augmentation of

development projects and other mandatory expenses provided under the
Local Code.

e. All procurement shall follow strictly the provisions of R.A. 9184.

Section 5. Effectivity – This Bill shall take effect immediately upon its approval.
  

HOW IS THE BARANGAY BUDGET

PREPARED?
BUDGET
PREPARATION

1  
STEP 1. Issue Budget Call
for Budget Year (Budget Call
is issued on the basis of
approved AIP for the Budget
Year and the submitted
Statements of Income and
Issue the
Budget Call Expenditure).
1.1 Contents of the Budget Call
 
a. Objectives and Policy Decisions for the Budget Year
b. Spending Ceiling for Basic Services, Development Projects, SK Fund and BRRDMF
c. Expected Output and/or Targets for each Basic Services, Development Projects
d. Budget Calendar
 
1.2 Indicative Budget Calendar
 
a. Issuance of Budget Call September 20
b. Preparation of Budget Proposal September 25
c. Budget Forum with Barangay Officials and Stakeholders September 26
d. Finalization of Barangay Expenditure Program or Appropriations Bill September 30
e. Preparation of Budget Message October 10
f. Submission of Executive Budget to the Sangguniang Barangay October 16
 2018

2019

2019
2019
  

HOW IS THE BARANGAY BUDGET

PREPARED?
BUDGET
PREPARATION
STEP 2. Prepare Budget Proposal

2.1 Allocate within spending ceiling for

1 Basic Services, Development
Projects, SK Fund and BRRDMF.
 
2.2 Compute for Free Resources, if any.
 
       

Prepare the
Budget
Proposals
 
2.2.1 Computation of Free Resources/Savings/Surplus/Deficit
 
Income Available for Appropriation
For the Budget Year ………………………………………. P xxx
Less: Mandatory Expenses
·        Basic Services P xxx
·        Administrative/Legislative Services xxx
·        Development Fund (20% of IRA) xxx
·        SK Fund (10% of General Fund) xxx
·        BDRRMF (5% of Regular Income xxx xxx
--------- ---------
Free Resources/Savings/Surplus/Deficit P xxx
---------
Where may “Free Resources/Savings/Surplus” be
allocated?

Computed “Free Resources” maybe allocated to any

of the following (for Policy Decision by BDC and SB) 

·   High Priority Development Projects in

addition to the 20% of IRA
·   Additional MOOE for Basic Services
· Additional Honoraria for Barangay
Officials, etc.
  Internal Revenue Allocation
2.3 Formulate policies for (IRA) share shall be used for
integration in Barangay Budget basic services delivery
as Part of General Provisions
including administrative
and legislative services
2.3.1 Policy for providing funds
 20% of the IRA shall be used
pursuant to the provisions of the
Local Code or Mandatory for priority development
Allocations projects
 10% of the General Fund
shall be allocated for the
Sangguniang Kabataan (SK)
 5% of Regular Income shall
be used for unforeseen
calamities
 55% of Total Regular
Income of next Preceding
Year (PS Cap)
  Internal Revenue Allocation (IRA) share
shall be used for basic services delivery
including administrative and legislative
services

Section 17(g) of RA No. 7160, the IRA and

other local sources shall first cover the
cost of providing basic services and
facilities enumerated under Section 17 (b)
 DOH
 DSWD
 DA
 DENR
  20% of the IRA shall be used for
priority development projects

Uses of 20% Development Fund

Pursuant to DILG-DBM Joint Memorandum Circular
(JMC) No. 2017-1 dated February 22, 2017, entitled
“Updated Guidelines on the Appropriation and
Utilization of the Twenty Percent (20%) of the Annual
Internal Revenue Allotment (IRA) for Development
Projects”
GENERAL POLICIES
 All development projects to be funded under the 20% DF shall
contribute to the attainment of desirable socio-economic
development and environmental management outcomes of the
LGU, and shall partake the nature of investment or capital
expenditures.
 Allowable Development
Projects Chargeable Against the
20% DF

SOCIAL DEVELOPMENT
 Construction or rehabilitation of health centers, rural health units
or hospitals, including purchase of lot for the purpose;
 Purchase of ambulance and medical equipment;
 Construction or rehabilitation of local government-owned potable
water supply system;
 Establishment of rehabilitation of Manpower Development
Centers;
 Construction or rehabilitation of evacuation centers, including
purchase of lot for the purpose;
 Construction of Special Drug Education Centers, and Drug
Treatment/Rehabilitation Centers, including purchase of lot for the
purpose.
 Allowable Development
Projects Chargeable Against the
20% DF

SOCIAL DEVELOPMENT
Rehabilitation of historical sites classified as such by
the National Historical Commission of the Philippines;
Purchase and development of land for the relocation of
informal settlers and relocation of victims of calamities;
Construction or rehabilitation of multi-purpose halls,
including purchase of lot for the purpose; and
Installation of street lighting system.
 Allowable Development
Projects Chargeable Against the
20% DF
ECONOMIC

DEVELOPMENT
Construction or rehabilitation of communal irrigation or water impounding
system;
 Purchase or lease of post-harvest facilities, such as farm or hand tractor
with trailer, thresher and mechanical driers;
 Construction or rehabilitation of local roads or bridges, including purchase
of appropriate engineering equipment, such as dump trucks, graders and
pay loaders;
 Capital expenditures related to the implementation of livelihood or
entrepreneurship/local economic development projects;
 Development of alternative power or energy sources, such as, but not
limited to, renewable energy power plants; and
 Amortization of loans used to finance development projects cited in this
JMC, subject to the 20% debt cap prescribed under Section 324(b) of RA
No. 7160.
 Allowable Development
Projects Chargeable Against the
20% DF

ENVIRONMENTAL MANAGEMENT
 Reforestation and urban greening;
 Construction or rehabilitation of sanitary landfills and materials
recovery facilities;
 Purchase of garbage trucks and other equipment for
environmental management and protection purposes;
 Implementation of flood and erosion control projects, such as
rehabilitation and construction of drainage systems, de-silting of
rivers, and de-clogging of canals; and
 Other environmental management projects that promote air and
water quality, as well as productivity of the coastal or freshwater
habitat, agricultural land and forest land, such as, but not limited
to, treatment of wastewater for conservation/re-use purposes, and
installation of air pollution control devices.
 Expenditure Items not Allowed to
be Charged to the
20% DEVELOPMENT FUND (DF)
 Personal Services expenditures, such as salaries, wages, overtime
pay and other personnel benefits;
 Administrative expenses, such as supplies, meetings,
communication, water and electricity, petroleum products, other
general services, and the like;
 Travelling expenses, whether domestic or foreign;
 Registration or participation fees in training, seminars, conferences
or conventions;
 Purchase of administrative office furniture, fixtures, equipment or
appliances; and
 Purchase, maintenance or repair of motor vehicles or motor cycles,
other than those specified in item 3.0 hereof.
  10% of the General Fund shall be allocated
for the Sangguniang Kabataan (SK)

Allocation of 10%
Pursuant to REPUBLIC ACT NO. 10742
SK Funds
Access to quality education
Environmental Protection
Climate Change Adaptation
Disaster Risk Reduction and resiliency
Youth employment and livelihood
Health and anti-drug abuse
Gender sensitivity
Sports development
Capacity building which emphasizes leadership and training
  5% of Regular Income shall be used for
unforeseen calamities.

Allocation of 5% BDRRMF
Shall be governed by REPUBLIC ACT NO. 10121 and
NDRRMC-DBM-DIL JMC 2013-1 dated March 25, 2013
  55% of Total Regular Income of
next Preceding Year (PS Cap)

PS CAP Formula = 55% x Regular Income of the Next Preceding Year

For Example:

Regular Income

- Budget Year 2019 1,000,000

- Current year 2018 900,000
- Next Preceding Year (2017) 700,000

Therefore, 700,000 x 55% is P385,000. This means that the PS cost

for year 2019 should not exceed P385,000.
Other Priorities in the Use of the IRA and Other Local Resources

In accordance with DILG

Memorandum Circular No. 2018-
42 dated March 26, 2018, all
barangays are hereby enjoined to
prioritize in the allocation of local
funds the PPAs included in their
respective local nutrition action
plans, which should have been
formulated in accordance with the
Philippine Plan of Action for
Nutrition 2017-2022.
Other Priorities in the Use of the IRA and Other Local Resources

LGUs are enjoined to comply with the

pertinent provisions of RA No. 9165
including its IRR.

conduct of barangay clearing operations,

including rehabilitation and after care of drug
users in coordination with the Department of
Health and the Department of Social Welfare
and Development;
establishment of Special Drug Education
Centers; and
strengthening of the criminal justice
system, among others.
 The FY 2019 Annual Budgets of barangays shall likewise include PPAs that can
be attributed and built-in within the budget level for the following:

Gender and Development pursuant to RA

7192, RA 9710 and PCW-DILG-DBM-NEDA
JMC 2016-1 dated January 12, 2016

Senior Citizen and Persons with

Disabilities pursuant to RA 9994
amending RA 7432 and RA 9442
amending RA 7277

ombating AIDS pursuant to RA 8504

The FY 2019 Annual Budgets of barangays shall likewise include PPAs that can
be attributed and built-in within the budget level for the following:

Combating AIDS
pursuant to RA 8504

Implementation of the programs of the Local Councils for the Protection of

Children pursuant to RA 9344
2.3.2 Policy for the use of Surplus
or Savings

SURPLUS – means the excess in

collections over the estimated
target income during the execution
phase of the budget

SAVINGS – are amounts or

allotment generated or unobligated
after the execution of a program,
project or activity as a result of a cost
reduction scheme or economy measures
implemented in the barangay
 Savings or surplus shall be used
for any of the following:
 
1)High priority development projects
in excess of the 20% of the IRA

2)Additional maintenance and other

operating expenses (MOOE) for basic
services delivery including
administrative and legislative
services

3)Personnel Benefits, etc.

Generated savings during Budget

Execution shall be passed by the SB
via ordinance prior to use.
2.3.3 Policy on the procurement
of commonly used supplies
and civil works:

 All procurement of the

barangay shall be embodied in
a project procurement
management plan (PPMP) and
Integrated in the Annual
Procurement Plan (APP)

 Procurement of commonly-
used supplies shall be
procured from the
Procurement Service (PS)
except when PS certifies as to
unavailability of the supply or
procurement from PS is not
feasible where costs far
outweigh the benefit due to
distance and accessibility
2.3.4 Policy on expected
results or major final output for
all basic services delivery,
development projects and
Sanggunian Kabataan
Service

All basic services delivery

shall identify at least two
(2) performance indicators
and determine corresponding
target output for the
Budget Year
 Major Final Output Basic Target
Services/Final Development Performance Indicator
Projects
Example:

1. Agricultural Services Plant Seedling Distributed 100 Seedlings

Farmer Beneficiaries 50 Farmers

2. Day Care Service Pre-school Children Trained 40 Children

Parent Beneficiaries 20 Parents

3. Health and Nutrition Patients provided primary care 100 Patients

Services Children Provided Nutrition Care 30 Children

4. Peace and Order Services Conflicts Decided/Resolved 10 Conflicts

Persons Apprehended 50 Persons

5. Infrastructure Services Kilometers of Barangay Road Maintained 3 Kms.

Solar Dryer Constructed 100 Sq. m.

6. Administrative and Barangay Official Trained 8 Officials

Legislative Services Ordinance Passed 10 Ordinances

7 Others (SK Projects)

Athletic Sports Conducted 2 Sports fests
Youth Trained on Skills and Livelihood 100 Youth
 Present to multi-stakeholders proposed
budget, policies and expected results
for consultation and confirmation.

Prepare “Appropriations Bill” for deliberation

by the Sangguniang Barangay (See Barangay
Budget Authorization Form No.1)
  

HOW IS THE BARANGAY BUDGET

PREPARED?
BUDGET
PREPARATION
STEP 3. Prepare Budget Message

3.1 Contents of the Budget Message

1
 Policy Thrusts for the Budget Year
 Estimated Income for the Budget Year
 How Income is Allocated
 Expected Results to be Accomplished
       

Prepare the
Budget Message
 October 6, 2018

2019
2019
2019

2019
 2019

2019
  

HOW IS THE BARANGAY BUDGET

PREPARED?
BUDGET
STEP 4. Submit Executive Budget to the
PREPARATION Sangguniang Barangay

4.1 Submit the Executive Budget or

1 Appropriations Bill on or before
October 16

Submit the Executive

Budget to the
Sangguniang
Barangay