Barangay Budget Authorization Form No. 1
Annex 1
Republic of the Philippines
Province of ___________________
City/ Municipality of __________________
Barangay _______________________
BARANGAY BUDGET
(FY: ________)
_____________________ Regular Session
Begun and held in ___________________, ______________________, on the ______ day of
______________, 20________.
BARANGAY APPROPRIATION ORDINANCE NO. ________
AN ORDINANCE APPROPRIATING THE FUNDS FOR BARANGAY _____________.
CITY/ MUNICIPALITY OF __________________. PROVINCE OF ____________________.
Be it enacted by the Sangguniang Barangay of __________________, City/ Municipality of
______________________, Province of ______________________, in Council assembled:
Section 1. Sources of Funds. The following income as indicated hereof are herby declared as sources of
funds particularly the Tax Revenue and Operating and Miscellaneous Income, which are realistic and
probable to be collected and remitted to the Local Treasury, necessary to finance the delivery of basic
services and implementation of priority development of Barangay _________________ from January 1,
_____ to December 31, ______, except otherwise specifically provided herein:
Estimated Income for Budget Year
Share on Internal Revenue Collections …………………………..
Share on Real Property Tax ………………………………………
Business Taxes (Stores and Retailers) ……………………………
Share on Sand and Gravel Tax ……………………………………
Share on National Wealth ……………………………………...…
Share on EVAT …………………………………………………..
Miscellaneous Taxes on Goods & Services ……………………...
Other Taxes ………………………………………………………
Other Sources of Income …………………………………………
Subsidy from Other LGUs ….……………………………………
Total Available Resources ….……………………………………
________________
________________
________________
________________
________________
________________
________________
________________
________________
________________
________________
Barangay Expenditure Program
Section 2. Appropriation of Funds. The following sums or so much thereof as maybe necessary are
hereby appropriated out of Tax Revenue and Operating and Miscellaneous Income and any unexpected
balances thereof in the Local Treasury of the barangay not otherwise appropriated for the basic services
delivery and implementation of development projects.
Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
P/P/A
Description
Personal
Services
Maintenance and
Other Operating
Expenses
Capital
Outlay
TOTAL
Agricultural Services ………………..
Establishment of Plant Nursery ……..
Day Care Services …………………...
Health and Nutrition Services …….…
Peace ad Order Services ……………
Administrative and Legislative Services
Other Basic Services …………………
Development Projects (20% of IRA)…
___________
___________
___________
SK Projects (10% of GF)
___________
___________
___________
Calamity Fund (5% of RF)
TOTAL EXPENDITURES
Section 3. The appropriated amount is aimed to produce the expected Major Final Output for the
barangay and is to be measured by performance or output indicators per MFO. This serves as the
rationale for the money spent by the Barangay pursuant to Section 17 of the Local Government Code.
P/P/A Description
MAJOR FINAL OUTPUT
BUDGET YEAR
Performance Indicator
Estimated Output
Section 4. General Provisions. The following policies are authorized for the fiscal year.
a. Income from the 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
Government Code.
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 Government Code.
e. All procurement shall follow strictly the provisions of R.A. 9184.
Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
Section 5. Effectivity. This Ordinance shall take effect on January 1, 20_____.
Date: Approved:
____________________________________
Name and Signature
of Sanggunian Member
____________________________________
Name and Signature
of Sanggunian Member
____________________________________
Name and Signature
of Sanggunian Member
____________________________________
Name and Signature
of Sanggunian Member
____________________________________
Name and Signature
of Sanggunian Member
____________________________________
Name and Signature
of Sanggunian Member
____________________________________
Name and Signature
of Sanggunian Member
____________________________________
Name and Signature
of Sangguniang Kabataan Chairman (if any)
I HEREBY CERTIFY to the correctness of the above-quoted Barangay Appropriation Ordinance.
____________________________________
Secretary to the Sangguniang Barangay
ATTESTED:
________________________________
Chairman, Committee on Appropriation
APPROVED:
____________________________________
Punong Barangay
Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
Barangay Budget Preparation Form No. 2
Annex 2
Republic of the Philippines
Province of ___________________
City/ Municipality of __________________
Barangay _______________________
ACTUAL INCOME AND EXPENDITURE FOR PAST YEAR
(FY: _________)
(In 000 Pesos)
Part A. Actual Income
TOTAL
Beginning Balance ………………………………………….
Share on Internal Revenue Collections ……………………..
Share on Real Property Tax …………………………………
Business Taxes (Stores and Retailers) ………………………
Share on Sand and Gravel Tax ………………………………
Share on National Wealth …………………………………..
Share on EVAT ……………………………………………..
Miscellaneous Taxes on Goods & Services ………………..
Other Taxes ………………………………………………...
Other Specific Income ………………………………………
Subsidy from Other LGUs …………………………………
Total Available Resources ………………………………….
__________________
__________________
__________________
__________________
__________________
__________________
__________________
__________________
__________________
__________________
__________________
__________________
Part B. Actual Expenditures
Programs/ Projects/ Activity
Agricultural Services
1.1.Establishment of Plant Nursery
Day Care Services
Health and Nutrition Services
Peace and Order Services
Administrative and Legislative Services
Implementation of Development
Projects (20% of IRA)
Implementation of SK Projects
(10% SK Funds)
Implementation of Projects/ Activities
for Unforeseen Events
(5% Calamity Fund)
Other Services
Personal
Services
Maintenance and
Other Operating
Expenses
Capital
Outlay
TOTAL
_______
_______
_______
_______
_______
_______________
_______________
_______________
_______________
_______________
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______________ _______
_______
_______
_______
_______
_______
_______________
_______________
_______________
_______________
_______
_______
_______
_______
_______
_______
_______
_______
Total Expenditures
BALANCE/ DEFICIT
Prepared by:
Certified by:
Approved by:
__________________
_______________________
__________________
Barangay Treasurer
City/ Municipal Accountant
Punong Barangay
______________________________________________________________________________
Instructions:
A. Indicate the Actual Income for the Past Year from all sources.
B. Indicate the Actual Expenditure for the Past by Major Final Output or Program/ Project/
Activity and by expenditure class (Personal Services, Maintenance and Other Operating
Expenses and Capital Outlay)
Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
AIP Form No. 4
Annex 3
Republic of the Philippines
Province of ___________________
City/ Municipality of __________________
Barangay _______________________
PRIORITIES FOR DEVELOPMENT PROJECTS
(20% COMPONENT OF NTA UTILIZATION)
(FY: _________)
TOTAL NTA for FY:
X 20% =
_________________
_________________
Priority Development Projects
Funded by the 20% of NTA
Project Description (1)
RANK
(2)
Project Cost
(3)
Cumulative
TOTAL
(4)
Instructions:
(1) Describe the project to be implemented like construction of a Day Care Center,
acquisition of a computer, etc, in their order of priority.
(2) Indicate in this column the ranking of development projects in their proper order,
Rank 1 is the first priority, Rank 2 is the second, etc.
(3) Indicate the total project cost that will complete the project.
(4) Add all project costs from Rank 1 to the last rank equivalent to the 20% of the NTA
or higher
Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
Annex 4
Republic of the Philippines
Province of _________________
City/ Municipality of _________________
Barangay _________________________
ANNUAL PROCUREMENT PLAN
(FY: _________)
Name of Barangay:
Program Control No.
Department/ Office:
Item
No.
PLANNED AMOUNT
Regular
Contingency
Total
Description
Unit
Cost
Qty
Unit
Total Cost
st
1 Quarter
Qty
Amount
Date Submitted:
Distribution
2 Quarter
3rd Quarter
Qty
Amount
Qty
Amount
nd
TOTALS
Prepared by:
Approved by:
________________________
____________________________
Barangay Treasurer
Punong Barangay
4th Quarter
Qty
Amount
Annex 5
Republic of the Philippines
Province of _________________
City/ Municipality of _________________
Barangay _________________________
LIST OF NOTICES OF AWARD
For the ____ Quarter of FY _________
DESCRIPTION
DATE
NAME OF PROJECT
(Please check)
Infrastructure
Good
NAME OF CONTRACTOR
Service
Prepared by:
Approved by:
_________________________
_________________________
Barangay Treasurer
Punong Barangay
AMOUNT
REMARKS
Republic of the Philippines
Province of ___________
Municipality/ City of ___________
Barangay ______________
NOTICE OF AWARD
DATE
NAME OF SUPPLIER
BUSINESS ADDRESS
Dear Sir/ Madame:
We are happy to notify you that your Bid for the ______________________________ to be used
(Brief Description of GOODS and SERVICES Required by Barangay)
at _______________________________ with a Contract Price of equivalent to ______________
(Address of Recipient of Goods or Services)
(Amount)
__________________________, as corrected and modified in accordance with the Instruction to
(Words and Figures)
bidders is hereby accepted.
You are hereby required to provide within ten (10) days the performance security in the form and
the amount stipulated in the Instruction of Bidders. Failure to provide the performance security
shall constitute sufficient ground for cancellation of the award and forfeiture of the bid security.
Very truly yours,
____________________
PUNONG BARANGAY
Conforme:
____________________
Name of Supplier
Date: _______________
Annex 6
Republic of the Philippines
Province of _________________
City/ Municipality of _________________
Barangay _________________________
ITEMIZED MONTHLY COLLECTIONS AND DISBURSEMENTS
For the month of __________, FY _________
DATE
COLLECTION
PARTICULARS
TOTAL COLLECTION:
AMOUNT
DATE
DISBURSEMENT
PARTICULARS
AMOUNT
TOTAL EXPENSES:
Prepared by:
Noted by:
________________________
___________________________
Barangay Treasurer
Punong Barangay
Annex 7
(Annex B of DBM-DILG-DOF Joint Memorandum Circular No. 2018-1
dated July 12, 2018)
Barangay Financial Report
STATEMENT OF RECEIPTS AND EXPENDITURES
City/Municipality Code : _________________________
City/Municipality Name : _________________________
Barangay Code
: _________________________
Barangay Name
: _________________________
Year : _________________________
Particulars
(1)
TOTAL REVENUE
A. Local Sources
1. Tax Revenue
a. Real Property Tax
b. Tax on Business
c. Other Taxes
2. Non-Tax Revenue
a. Fees and Charges
b. Receipts from Economic
Enterprise
c. Other Receipts (Other General
Income)
B. External Sources
1. Internal Revenue Allotment
2. Share from National Wealth
3. Grants and Donations in Cash
4. Subsidy
C. Non-Income Receipts
1. Capital Investment Receipts
a. Proceeds from Sale of
Property, Plant and Equipment
Account Code
(PGCA)
(2)
Actual Year
First
Semester
Current Year
Second
Semester
Total
Budget
Year
2. Receipts from Loans and
Borrowings
a. Borrowings
EXPENDITURES
I.
General Fund
a. General Services
b. Economic Services
c. Social Services
d. Debt Services
II.
Trust Fund from National
Government Transfers
Total Expenditures
Prepared by:
______________________________
Barangay Treasurer
Approved by:
______________________________
Punong Barangay