Professional Documents
Culture Documents
EXCERPTS OF THE MINUTES OF THE BARANGAY COUNCIL MEETING HELD ON (MONTH/DAY/YEAR) AT THE OFFICE OF
THE SANGGUNIANG BARANGAY, (ADDRESS), BAGUIO CITY AT (TIME).
PRESENT:
1.Nemesio Nelson M. Rubio Punong Barangay
2.Evelia T. Saraum Barangay Secretary
3. Jevelyn A. Candelasa Barangay Treasurer
4. Reb V. Cortes Kagawad
5.Marlon T. Demape Kagawad
6.Dexter J. Omolon Kagawad
7.Allan Gregg O. Pialago Kagawad
8.Libertine J. Lumapas Kagawad
9.Dive B. Mendoza Kagawad
10.Josefina V. Lumapas Kagawad
11. Destiny Joy Grandea SK Chairman
ABSENT:
AUTHORIZING THE ANNUAL BUDGET OF UMAPAD BARANGAY FOR FISCAL YEAR 2020 IN THE TOTAL AMOUNT
OF (AMOUNT IN WORDS), (Amount in Number) COVERING THE VARIOUS EXPENDITURES FOR THE OPERATION
OF THE BARANGAY FOR FISCAL YEAR 2020 AND APPROPRATING NECESSARY FUNDS FOR THE PURPOSE.
Section 1. The Annual Budget for Fiscal Year ______ in the total amount of (AMOUNT IN WORDS)
covering the various expenditures for the operation of ________ Barangay for the period 01 January 2020 to 31
December 2020 as discussed, deliberated upon and approved by the Sangguniang Barangay, is hereby approved.
The budget documents consisting of the following are incorporated herein and made integral part of this
Ordinance:
Section 2. Sources of Funds and Use of Funds.-The sources of funds and the use of funds are presented in
the Statement of Receipts and Expenditures of the Umpad Barangay, and Special Purpose Appropriations which are
hereto referred as 'Form 2A'.
Form 1
BUDGET OF EXPENDITURES AND SOURCES OF FINANCING
Umapad Barangay
GENERAL FUND
Current Year Appropriation 2019
Account Income Past Year Budget Year
Particulars Code Classification (Actual) First Semester Second Semester (Proposed)
1 (Actual) (Estimate) Total
2 3 4 2018 7 8 2020
5 6
We hereby certify that the information presented above are true and correct. We further certify that foregoing estimated receipts are reasonably projected as
collectible for the Budget year.
Jevelyn A. Candelasa Nenita S. Regencia
Barangay Treasurer City Accountant
APPROVED BY:
5-02-03-080
Medical, Dental and Laboratory Supplies Expenses -
Fuel, Oil and Lubricants Expenses 5-02-03-090 -
Agricultural and Marine Supplies Expenses 5-02-03-100 -
Textbooks and Instructional Materials Expenses 5-02-03-110 -
Other Supplies and Materials Expense 5-02-03-990 -
Water Expenses 5-02-04-010 -
Electricity Expenses 5-02-04-020 -
Telephone Expenses 5-02-05-020 -
Prizes 5-02-06-020
Survey Expenses 5-02-07-010 -
Extraordinary and Miscellaneous Expenses 5-02-10-030 -
Environment/Sanitary Services 5-02-12-010 -
RM - Machinery and Equipment 5-02-13-050 -
Fidelity Bond Premiums 5-02-16-020 -
Insurance Expenses 5-02-16-030 -
Printing and Publication Expenses 5-02-99-020 -
Representation Expenses 5-02-09-030
5-02-99-060
Membership Dues and Contributions to Organizations -
Other Maintenance and Operating Expenses 5-02-99-990 -
Bank Charges 5-03-01-040 -
2.0 Fixed Assets - - - -
Buildings 1-07-04-010
Land Improvements 1-07-02-990
Information and Communication Equipment 1-07-05-030
Other Machinery and Equipment 1-07-05-990
Furniture and Fixtures 1-07-07-010
Books 1-07-07-020
Total Appropriations - - - - -
Prepared by: Certified By: Approved by:
Current Year
AIP Reference Sector Program/Project/Activity Past Year (Actual) Budget Year (Proposed)
Code 2 3 4 7
1 Actual Estimate
5 6
General Public
Services
Economic Services
Social Services
Other Services
Item No.
Position Title Name Current year Budget year Increase/
Old New
Decrease
Amount Amount
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
Prepared by:
Evelia T. Saraum
Barangay Secretary
Form 3
PERSONNEL SCHEDULE CY 2020
Barangay: Umapad
Item No.
Position Title Name of Incumbent Current Year Authorized Budget Year Proposed Per Annum
Old New Rate/Annum Increase/
Decrease
Grd Stp Amount Grd Stp Amount
1 1 Punong Barangay Nemesio Nelson M. Rubio 8 28,099.00 8
2 2 Barangay Kagawad Reb V. Cortes 8 19,394.00 8
3 3 Barangay Kagawad Marlon T. Demape 8 19,394.00 8
4 4 Barangay Kagawad Dexter J. Omolon 8 19,394.00 8
5 5 Barangay Kagawad Greg Allan O. Pialago 8 19,394.00 8
6 6 Barangay Kagawad Libertine J. Lumapas 8 19,394.00 8
7 7 Barangay Kagawad Dive B. Mendaza 8 19,394.00 8
8 8 Barangay Kagawad Josepina V. Entrampas 8 19,394.00 8
9 9 SK Chairman Destiny Joy Grandea 8 19,394.00 8
10 10 Brgy.Secretary Evelia T.Saraum 8 19,394.00 8
11 11 Brgy.treasurer Jevelyn A. Candelasa 8 19,394.00 8
Prepared by: Approved by:
Mandate, Vision/Mission, Major Final Output, Performance Indicators and Targets CY 2017
Barangay:
Mandate:
Vision:
Mission:
Organizational Outcome:
Proposed Budget for the Budget Year
AIP Reference Performance/ Output
Code Program/Activity/Project Description Major Final Output Indicator Target for the Budget Year
PS MOOE CO Total
mooe
B. ECONOMIC SERVICES
C. SOCIAL SERVICES co
D. OTHER SERVICES
TOTAL COST
Prepared by: Approved by:
Evelia T. Saraum Nemesio Nelson M. Rubio
Barangay Secretary Punong Barangay
Statement of Statutory and Contractual Obligations and Budgetary Requirements CY 2020
Barangay Umapad
Amounts
Description 2
1
1. Statutory and Contractual Obligations
1.1 Phil Health
2. Budgetary Requirements
2.1 20% of IRA for Development Fund 3,055,331.40
2.2 5% Barangay Disaster Risk Reduction Management 929,615.65
2.3 10% SK 1,859,231.30
TOTAL 5,844,178.35
Particulars Account Code General Public Social Services Economic Services Other Services Total
1 2 Services 3 4 5 6 7
Barangay:Umapad
No Climate Change Expenditure (Please tick the box if your Barangay does not have any climate change expenditure)
AIP Reference Implementing Completion Date Expected Funding Source Maintenance and Climate Change Climate Change CC Typology
Program/Project/Activity Description (2) Start Date (4) Other Operating Capital Outlay (10) Total (11) 8+9+10
Code (1) Office/Department (3) (5) Outputs (6) (7) Expenses (MOOE) (9) Adaptation (12) Mitigation (13) Code (14)
Personnel Services
(PS)
(8)
General
Services
(1000)
Social
Services
(3000)
Economic
Services
(8000)
Other
Services
(9000)
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 are mandated by the local
code.
. 20% of IRA for development projects.
. 5% for unforseen Events.
. 10% for Sangguniang Kabataan (SK)
c. Strict complaince 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 4. Effectivity. This Ordinance is effective on 01 January 20__.
Carried Unanimously,
Reb V. Cortes
Marlon T. Demape
Dexter J. Omolon
Greg Allan O. Pialago
Libertine J. Lumapas
Dive B. Mendaza
Josepina V. Entrampas
Destiny Joy Grandea
Evelia T. Saraum
Secretary to the Sangguniang Barangay
Attested:
Dexter J. Omolon
Chairman, Committee on Appropriation
APPROVED:
Form 1
Column 1: Indicate the receipts by major source. The beginning cash balance shall be net of amounts earmarked for specific purposes (e.g., continuing appropriations, 20%
Development Fund).
Column 2 : Indicate the account code for each itemized receipt using the Revised Chart of Accounts for LGUs, as prescribed under Commission on Audit Circular No. 2015-009
dated December 1, 2015.
Column 3: Classify the income into regular (R) or non-regular (NR).
Note: Based on the Bureau of Local Government Finance Memorandum Circular No. 16-2015 dated June 19, 2015 re Local Public Financial Management (PFM) Tools for the
Electronic Statement of Receipts and Expenditures (which include the Guidebook for the New Local Government Financial Performance Monitoring System), regular revenues
refer to taxes, fees and receipts actually realized, including the IRA and other shares provided for in Sections 284, 290 and 291 of RA No. 7160, but exclusive of non-recurring
receipts such as national aids, grants, financial assistance, loan proceeds, sales of assets, miscellaneous income/receipts and other similar receipts.
Column 4: Indicate the past year’s actual receipts and expenditures. The past year’s and the first two quarters of the current year’s actual receipts and expenditures shall be jointly
certified by the Local Treasurer and the Local Accountant.
Columns 5 and 6 :
Indicate current year’s estimated receipts and expenditures, as follows:
• First semester – actual receipts and expenditures jointly certified by the Local Treasurer and the Local Accountant.
• Second semester – estimated receipts and expenditures prepared by the Barangay Treasurer
Column 7: Indicate the totals of the amounts under Columns 5 and 6.
Column 8 – Indicate the proposed amount of receipts and expenditures for the budget year.
Notes:
REGULAR revenues refer to taxes, fees and receipts actually realized, including the IRA and other shares provided for in Sections 284, 290 and 291 of RA No. 7160, but exclusive of
non-recurring receipts such as national aids, grants, financial assistance, loan proceeds, sales of assets, miscellaneous income/receipts and other similar receipts.
Basis: BLGF Memorandum Circular No. 16-2015 dated June 19, 2015 re: Local Public Financial Management (PFM) Tools for the Electronic Statement of Receipts and Expenditures
(which include the Guidebook for the New Local Government Financial Performance Monitoring System)
Form 2
Column 1
Indicate the applicable Objects of Expenditures. Indicate under Financial Expenditures whether the amounts represent bank charges, interest
expense, commitment charges, documentary stamp expense and other financial charges.
Column 2
Indicate account code using the Revised Chart of Accounts for LGUs, as prescribed under Commission on Audit Circular No. 2015-009 dated December
1, 2015.
Column 3
Indicate the actual expenditures incurred in the Past Year. The totals of this column should tally with the amount per Column 4 of BBP Form No. 1.
Columns 4 and 5
Indicate current year’s expenditures, as follows: • First semester – actual expenditures as certified by the Local Accountant. • Second semester –
estimated expenditures prepared by the Barangay Treasurer .The totals of this column should tally with the amount per Columns 5 and 6 of BBP Form
No. 1.
Column 7 – Indicate the proposed expenditures for the budget year. Note: 1. The Barangay Treasurer shall prepare a summary using BBP Form No. 1.
Form 2A
Special Purpose Appropriations shall be provided for the following purposes:
•Appropriation for Development Projects - at least 20% of IRA (Section 287, RA No. 7160)
•Appropriation for Disaster Risk Reduction and Management Program. - at least 5% of estimated
regular income for the budget year (Section 324 [d], RA No. 7160 as amended under Section 21 of RA
No. 10121)
•Other authorized special purpose appropriations
Column 1: Indicate the PPA reference code reflected in the AIP corresponding to each PPA.
Form 3
Columns 1 and 2 - Indicate the old and new item numbers of the plantilla position.
Columns 3 and 4 - Indicate the position title and the name of the incumbent occupying each position. If the position is unfilled, indicate
the word “vacant” under column 4. If the position is proposed for abolition, place the position title inside a bracket. If the position is
proposed for reclassification, place the previous position title in a bracket and indicate the proposed position title below it.
Column 5 and 6 – Indicate the current salary grade/step and corresponding rate per annum of each position. Include as a footnote the
compensation law/circular being implemented. For the initial implementation of changes, attach a copy of the Position Allocation List.
Column 7 & 8 – Indicate the salary grade/step and corresponding rate per annum of each position proposed for the budget year.
Column 9 – Indicate the difference between the old and the new rates of compensation per annum for the budget year.
Notes:
Only funded vacant positions shall be included in the plantilla. All unfunded vacant positions shall be removed/deleted from the
plantilla.
Form 4
Mandate: Quote the provision of the LGC on the mandate of the Barangay
Vision: Indicate the future role of the department/office in the Barangay’s development.
Mission: Indicate the significant role of the department/office in attaining the vision .
Organizational Outcome: The specific short-term benefits to clients and the community as a result of the Barangay’s delivery of Major
Final Outputs as defined in the organization’s results framework.
Column 1:
Indicate the PPA reference code reflected in the AIP corresponding to each PPA.
Column 2:
Indicate a concise description of the work to be done under a particular sector to achieve specific objectives. Present the PPAs following
the structure prescribed in this Manual.
Column 3:
Indicate the good or service that a department/agency is mandated to deliver to external clients through the implementation of PPAs.
Column 4:
Indicate the means to measure how well or how good was the performance in service or output delivery. The Performance Indicator(s)
measure the quantity, quality and timeliness of service delivery to the clients.
Column 5:
Indicate the target for the budget year in terms of the performance indicator expressed in quantity, quality and timeliness.
Columns 6,7,8 & 9: Indicate the proposed budget for the PPA, broken down by expense class - Personal Services (PS), Maintenance and
Other Operating Expenses (MOOE) and Capital Outlay (CO).
Form 6
This form is will present the statutory and contractual obligations, and budgetary requirements.
Statutory and Contractual Obligations
1. Retirement Gratuity
2. Terminal Leave Benefits
3. Debt Service
4. Employees Compensation Insurance Premiums
Budgetary Requirements
1. 20% of IRA for Development Fund
2. 5% Local Disaster Risk Reduction and Management
Form 7
REVISED INSTRUCTIONS:
1.The Statement of Fund Allocation is a summary of appropriations covering the proposed expenditures of the budget
year.
2.Indicate all allocations by sector/service, inclusive of lump-sum appropriations for 5% Disaster Risk Reduction
Management Fund, 20% Development Fund and Financial Expenses.
3. Column 1 - Indicate all expenditures by sector/service, inclusive of lump-sum appropriations for 5% LDRRMF, 20%
DF, Aid to Barangays and Financial Expenses.
4. Column 2 - Indicate account code using the Revised Chart of Accounts for LGUs, as prescribed under Commission on
Audit Circular No. 2015-009 dated December 1, 2015
5. Columns 3 to 6 – The classification of PPAs that should fall within a sector shall follow these guidelines:
•Column 3 - General Public Service Sector - All PAPs that provide planning, financial, administrative, legal and
legislative services to the front-line services of the Barangays shall be categorized within this sector.
•Column 4 - Economic Services Sector - All PAPs directed towards promoting growth in the economy, using all factors
in production, like increasing productivity in agriculture and all other industries, generating employment and other
livelihood projects, shall within this sector.
•Column 5 - Social Services Sector - All PAPs that promote the well-being and general welfare of constituents or people
like education, health, public safety, and protection of the marginalized and disadvantaged members of the society,
shall be classified within this sector.
•Column 6 - Other Services - PAPs that cannot be categorized in any of the sectors identified above
*PPAs or PAPs-Projects/Activities/Programs
Account Code
Commonly Used Expense Accounts of Barangays Desciption of Accounts
Old New
I. Personnel Services
This account is used to record payment given to professionals for services in recognition of their expertise, broad and
superior knowledge in specific fields and special projects. This also include payments to lecturers, resource persons,
coordinators and facilitators in seminars, training programs and other similiar activities in training institutions including
Honoraria 720 5-01-02-100 those who render services beyond their regular workload.
Cash Gift 724 5-01-02-150 This account is used to record the amount granted annually in addition to the year end bonus to government officials and
employees as authorized by law.
This account is used to record the amount granted annually to government officials and employees as authorized by law.
725 5-01-02-140
Year End Bonus
This account is used to record the government's share in premium contributions to the Home Development Mutual Fund.
Pag-ibig Contributions 732 5-01-03-020
This account is used to record the government's share in premium contributions to the Philippine Health Insurance
PHILHEALTH Contributions 733 5-01-03-030 Corporation.
This account is used to record the amount contributed by the government for the employees' benefits not falling under
Other Personnel Benefits 749 5-01-04-990 any of the specific other personnel accounts.
Traveling Expense 751 5-02-01-010 This account is used to record the costs incurred in the movement/transport of government officers and employees within
the country. This includes transportation, travel per diems, ferriage and all other related expenses.
Training Expense 753 5-02-02-010 This account is used to record the costs incurred for the participation/attendance in and conduct of trainings,conventions
and seminars/workshops. It includes training fees, honoraria of lectures. Cost of handouts, supplies, materials, meals,
snacks and all other expenses related to training.
Accountable Forms 756 5-02-03-020 This account is used to record the cost accountable forms with or without money value such as official receipts, passports,
tickets, permit/license plates, LTO plates and the like issued to end users.
Textbooks and Instructional Materials Expense 763 5-02-03-110 This account is used to record the cost of books and instructional materials distributed to public schools including
flipcharts, video clips/slides and the like.
Drugs and Medicines Expenses 759 5-02-03-070 This account is used to record the costs of drugs and medicines issued to end users for government operations.
This account is used to record the costs of medical, dental and laboratory supplues issued to end users for government
Medical, Dental and Laboratory Supplies 760 5-02-03-080
operations.
Fuel, Oil and Lubricants Expense (old title:Gasoline/Lubricant) 761 5-02-03-090 This account is used to record the cost of fuel, oil and lunricants issued for use of government vehicles and other
equipment in connection with government operations/projects.
This account is used to record the cost of fertilizers, pesticides and other marine and agricultural supplies issued in
Agricultural and Marine Supplies Expenses 762 5-02-03-100 government operations/projects. This includes supplies issued for aquaculture researches, environment
protection/preservations and the like.
Other Supplies Expense (already includes Cooking Gas expense) 765 5-02-03-990 This account is used to record the cost of inventories issued to end-users not otherwise classified under the specific
inventory expense accounts.
Water Expense 766 5-02-04-010 This account is used to record the cost of water consumed in government operations/projects.
Electricity Expense 767 5-02-04-020 This account is used to record the cost of electricity consumed in governmnet operations/projects.
Advertising Expenses 780 5-02-99-010 This account is used to record the costs incurred for advertisement, such as expenses to promote and market products
and services and publish invitations to bid and other authorized government advertisments.
Prizes 788 5-02-06-020 This account is used to record the amount paid to winners of competitive and promotional activities.
Printing and Binding 781 5-02-99-020 This account is used to record the costs of printing and binding of manuscripts/documents, forms, manuals, brochures,
pamphlets and the like.
Representation expenses 783 5-02-99-030 This account is used to record the expenses incurred for official meetings/conferences/entertainments.
Survey Expense 787 5-02-07-010 This account is used to record the cost incurred in the conduct of cadastral, structural, topographical, statistical and other
type of surveys conducted by government agencies.
This account is used to record the costs of repairs and maintenance on office buildings; school buildings; hospitals and
Repairs and Maintenance-Buildings and Other Structures 811-815 5-02-13-040
health centers; markets; slaughterhouses; hotels, dormitories and other structures.
This account is used to record the cost of repairs and maintenance on office equipment;ICT equipment;airport
Repairs and Maintenance-Machinery and Equipment 823 5-02-13-050 equipment;communication equipment;construction and heavy equipment;medical equipment;printing equipment;sports
equipment;technical and scientific equipment, and other machinery and equipment.
Repairs and Maintenance-Furniture and Fixtures 822 5-02-13-070 This account is used to record the cost of repairs and maintenance on furniture and fixtures.
Extraordinary and Miscellaneous expense ( Extraordinary and This account is used to record the amount paid for expenses incidental to the performance of official functions such as:
884 5-02-10-030 meetings and conferences, public relations, educational, cultural and athlectuc activities, membership fess in government
Miscellaneous expenses merged to one account)
organizations, etc.
Other Maintenance and Operating Expenses 969 5-02-99-990 This account is used to record expenses not falling under any of the specific maintenance and other operating expense
accounts.
Bank Charges 971 5-03-01-040 This account is used to record the charges imposed by the banck for various services rendered exluding interest charges.
This also includes cost of checkbooks, penalties and surcharges on overfrafts.
III. Capital Outlay
Land 202 1-07-01-010 This account is used to record the cost incurred in the purchase of fair value, if acquired through donation or transfers
without cost of land.
Land Improvements, Aquaculture Structures 202 1-07-02-010 This account is used to record the cost incurred in the purchase of fair value, if acquired through donation or transfers
without cost, of fishery and marine structures such as fishpond system, fish pens, fish tanks and the like.
Buildings 211 1-07-04-010 This account is used to record the cost incurred in the purchase or construction of fair value, if acquired through donation
or transfers without cost, of buildings such as: office buildings, research/convention/training centers, agricultural
laboratories, warehouses, cold storage and the like, for use in barangay operations.
Furniture and Fixtures 222 1-07-07-010 This account is used to record the cost of acquisition or assembly, or fair value, if acquired through donation or transfers
without cost, of furniture and fixtures for use in government operations. Credit this account for disposal (sale, transfers,
destruction) and adjustments.
This account is used to record the cost incurred in the purchase of information and communication technology equipment,
which includes hardware (computers, printers, scanners, and the like) and pre-loaded software such as but not limited to
IT Equipment and Software 223 1-07-05-030
operating systems which are included in the cost of computer hardware. This also includes data communications
equipment necessary to put the system into operational mode.
This account is used to record the cost incurred in the purchase or assembly of fair value, if acquired through donation or
Machinery 226 1-07-05-010
transfers without cost, of machinery.
This account is used to record the cost incurred in the purchase of fair value, if acquired through donation or transfers
Military and Police Equipment 234 1-07-05-100 without cost, of military, police and security equipment acquired for use in the government operations, such as: guns,
armored vehicles, security cameras, etc.
Other Machineries and Equipment 240 1-07-05-990 This account is used to record the cost incurred in the purchase or assembly of fair value, if acquired through donation or
transfers without cost, of other machinery and quipment, not otherwise classified under the specific equipment accounts.
Credit this account for derecognition of the carrying amount of the replaced parts in major repairs, or disposal.
241 1-07-06-010
This account is used to record the cost incurred in the purchase or assembly or fair value, if acquired through donation or
Motor Vehicles transferts without cost, motor vehicles for official use such as service vehicles (cars, bus, motorcycles, and the like).
This account is used to record the cost incurred in the purchase or assembly of fair value, if acquired through donation or
229 1-07-05-070
transfers without cost, of communication equipment for use in the barangay operations.
Communication Equipment