INTRODUCTION

A. Introduction

The barangay was created in 1974 by virtue of Presidential Decree No. 557. The passage
of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, which took
effect on 1 January 1992 further strengthened and institutionalized and has given the barangay
more power and financial resources necessary in its operations.

As the basic political unit of the government, the barangay serves as the primary planning
and implementing unit of government policies, plans, programs, projects and activities in the
community. Its mandate is to deliver essential services to its constituents involving peace and
order, health and sanitation, education and other basic services in conformity with the National
Government’s thrust for sustainable social and economic growth.

B. Organizational Set-Up

Barangay 660-A has total personnel complement of 32 as of 31 December 2019 broken

down as follows:

Elective Officials:
Manolito Nieto Punong Barangay
Ariestedes Calaustro Barangay Kagawad
Marilou Baladad Barangay Kagawad
Francisco Dagandara Jr. Barangay Kagawad
Joseph Ramos Barangay Kagawad
Russelier Tesoro Barangay Kagawad
Rexley Jose Malayao Barangay Kagawad
Herminia Poblete Barangay Kagawad

Appointive Officials/employees:
Rosavilma Galima Barangay Secretary
Arditha Acupan Barangay Treasurer

Tanod 9
Lupon 10
St. Sweeper 1
Barangay Health Worker 1
Driver 1

Total 32

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C. Financial Profile

C.1 Income

For calendar year (CY) 2019, Barangay 660-A generated a total income of Php3.010
million (an increase of Php1.011 compared to the CY 2018 income of Php1.999 million)
from all sources, representing 135.41 percent of the estimated income.

Details of estimated and actual collections for CYs 2018 and 2019 is as follows:

Estimated Income and Actual Collections

For the Years 2018 and 2019

2018 2019
Sources Actual Under (Over) Actual Under (Over)
Estimated Estimated
Collections Estimated Collections Estimated
Internal Revenue Allotment 1,365,131 1,364,191 940 1,516,183.00 1,516,183.00 -
Share from Real Property
Taxes
524,156 623,288 (99,132) 1,482,069.02 (906,540.02)
575,529.00
Grants, Aids and Subsidies 12,000 12,000 - 12,000.00 12,000.00 -
Other Sources - 119,380.54 119,380.54
Total 1,901,287 1,999,479 (98,192) 2,223,092.54 3,010,252.02 (787,159.48)

C.2 Appropriations and Expenditures

In CY 2019, the Barangay appropriated the total amount of Php2.223 million (an
increase of Php321,806 or 16.93 percent as compared to the previous year of Php1.901
million). The corresponding expenditures amounted to Php1.997 million or 89.85 percent of
this appropriation and higher by 14.94 percent than that incurred in CY 2018. The details are
presented as follows:

The details are presented as follows:

Estimated Income and Actual Collections

Comparative Analysis
For CYs 2018 and 2019

2018 2019
Sources Appropriation Unexpended Appropriation Unexpended
Expenditures Expenditures
s Appropriations s Appropriations
Personal Services 983,400 938,649 44,751 975,600 967,600 8,000
Maintenance and Other
Operating Expenses
739,487 799,251 (59,764) 1,087,184 1,029,867 57,316
Capital Outlay 178,400 -1 178,400 160,309 -2 160,309
Total 1,901,287 1,737,900 163,387 2,223,093 1,997,467 225,625
C.3 Financial Statements

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CY 2018 Expenditures for CO cannot be presented due to non-submission of CSACB by the OCAT
2
CY 2019 Expenditures for CO cannot be presented due to non-submission of CSACB by the OCAT

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 The assets, liabilities, equity, income and expenses of Barangay 660-A covering CYs
2018 and 2019 is shown in the table below.

Year Assets Liabilities Equity Income Expenses

2018 3,544,003.33 39,676.63 3,504,326.70 1,999,478.62 1,737,900.34
2019 4,839,458.42 39,676.63 4,799,781.79 3,010,252.02 1,997,467.30

D. Accomplishments

In CYs 2018 and 2019, Barangay 660-A implemented the following major programs,
projects and activities, among others:

1. Clean and Beautification Program;

2. Drainage Declogging - to prevent flooding due to clogged waterways;
3. Maintenance of Peace and Order;
4. Repair and Maintenance of Streetlights;
5. Procurement of sports materials for various sports activities;
6. Distribution of medicines;
7. Distribution of school supplies to students from indigent families; and
8. Distribution of Christmas grocery items (Gift Giving Project).

E. Scope of Audit

The audit covered the CYs 2018 and 2019 accounts and operations of Barangay 660-A.
The objectives of the audit are to: (a) recommend agency improvement opportunities; (b)
determine compliance with existing laws, rules and regulations; and (c) determine the extent of
implementation of prior years’ audit recommendations. The audit was limited due to the lack of
documentations of material transactions as discussed in Part II this report. On account of this
limitation, this Audit Report is without prejudice to the subsequent issuance of audit
observations/disallowances/suspensions.