BUDGET OPERATIONS MANUAL FOR LOCAL GOVERNMENT UNITS
Annex B. Proposed Major Final Outputs (MFOs) and
Performance Indicators (PIs) of the Different Mandatory
Offices in LGUs
OFFICE MANDATE/FUNCTION MFOs PIs PROGRAMS
LOCAL CHIEF Exercise general MFO 1: Percentage of programs/ EXECUTIVE
EXECUTIVE supervision and control EXECUTIVE activities/projects (PPAs) GOVERNANCE
over all programs, GOVERNANCE fully implemented within PROGRAM
projects, services and SERVICES prescribed schedule
activities of the LGU
Percentage of policies
Enforce all laws and and ordinances fully
ordinances relative to the enforced
governance of the LGU
and the exercise of the Percentage of services
appropriate corporate delivered rated at least
powers satisfactory by clients
Ensure the delivery of
basic services and the
provision of adequate
facilities
LOCAL Enact ordinances, MFO 1: Number of ordinances LEGISLATIVE
SANGGUNIAN approve resolutions and LEGISLATIVE and/or resolutions PROGRAM
(including VICE appropriate funds for the SERVICES enacted
LOCAL CHIEF welfare of the LGU and its
EXECUTIVE) inhabitants Percentage of enacted
ordinances and/or
Approve ordinances and resolutions rated at
pass resolutions necessary least satisfactory by
for an efficient and stakeholders
effective local government
Percentage of
Approve Annual and appropriation
Supplemental Budgets of ordinances enacted
the LGU within prescribed
deadline
Review action completed
for all submitted LGU
budgets within the
prescribed period rated
at least satisfactory in the
case of Annual Budget
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SUPPORT TO THE LGUs FOR MORE EFFECTIVE AND ACCOUNTABLE PUBLIC FINANCE MANAGEMENT
OFFICE MANDATE/FUNCTION MFOs PIs PROGRAMS
LOCAL Take charge of both the MFO 1: Percentage of FINANCIAL
ACCOUNTANT accounting and internal ACCOUNTING expenditures with NO ACCOUNTING
audit services of the LGU SERVICES adverse COA audit AND REPORTING
findings PROGRAM
Review supporting
documents before Percentage of Bank
preparation of vouchers to Reconciliation
determine completeness completed within 5 days
of requirements from receipt of Bank
Statements
Prepare and submit
financial statements to the Percentage of cash
LCE and the sanggunian advances liquidated
concerned within the prescribed
deadline
Percentage of financial
reports submitted within
the prescribed deadline
Budget Utilization
Rate (Obligation and
Disbursement)
LOCAL Develop management and MFO 1: Number of management MANAGEMENT
ADMINISTRATOR administration-related MANAGEMENT AND and administration- AND
plans and strategies upon ADMINISTRATIVE related plans and ADMINISTRATION
approval of the LCE SERVICES strategies of PPAs PROGRAM
Delivery of administrative Percentage of
support services during management and
and after man-made and administration-related
natural disasters and plans/strategies or PPAs
calamities approved
Percentage of
management and
administration-related
plans/strategies and
PPAs implemented
Percentage of
effectiveness and
efficiency of response
during disaster/
calamities
LOCAL Delivery of basic MFO 1: Percentage of AGRICULTURAL
AGRICULTURIST agricultural and support AGRICULTURAL agricultural services fully PRODUCTION
services PRODUCTION implemented within PROGRAM
SERVICES prescribed schedule
Percentage of increase
in agricultural/aqua-
cultural productivity of
farmers, fishermen and
local entrepreneurs
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BUDGET OPERATIONS MANUAL FOR LOCAL GOVERNMENT UNITS
OFFICE MANDATE/FUNCTION MFOs PIs PROGRAMS
LOCAL ASSESSOR Ensure all laws and MFO 1: Percentage of updated APPRAISAL AND
policies governing the APPRAISAL AND records on the valuation ASSESSMENT OF
appraisal and assessment ASSESSMENT and assessment of real REAL PROPERTY
of real properties for SERVICE properties PROGRAM
taxation purposes are
properly executed Percentage of increase
in tax revenues due to
Exercise the functions of appraisal and assessment
appraisal and assessment of real properties
primarily for taxation
purposes of all real Percentage of certificates
properties in the LGU issued within the
concerned prescribed period of
issuance
Issue, upon request of any
interested party, certified Percentage of city/
copies of assessment municipal assessors
records of real property supervised
and all other records
relative to its assessment
Exercise technical
supervision and visitorial
functions (Provincial
Assessor)
LOCAL BUDGET Review and consolidate MFO 1: On-time submission BUDGET
OFFICER budget proposals of BUDGET of consolidated budget MANAGEMENT
different departments and MANAGEMENT proposals to LCE PROGRAM
offices of the LGU SERVICES On-time release (within
Assist the LCE in the the standard time) of
preparation of the annual release documents
and supplemental budgets
On-time submission
Study and evaluate of required reports to
budgetary implications oversight agencies
of proposed legislation
and submit comments Percentage of attendance
and recommendations to LFC meetings
thereon
Percentage of acceptance
Acts as member of the of the proposed budget
by the LCE
Local Finance Committee
On-time processing of
action documents
No overdrafts in
appropriation
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SUPPORT TO THE LGUs FOR MORE EFFECTIVE AND ACCOUNTABLE PUBLIC FINANCE MANAGEMENT
OFFICE MANDATE/FUNCTION MFOs PIs PROGRAMS
LOCAL Administer, coordinate, MFO 1: Percentage of ENGINEERING
ENGINEER supervise, and control ENGINEERING AND infrastructure projects AND
the construction, INFRASTRUCTURE completed according to INFRASTRUCTURE
m a i n t e n a n c e , MANAGEMENT standards, within project MANAGEMENT
improvement, and repair SERVICES budget and schedule PROGRAM
of roads, bridges, and
other engineering and Percentage of reports,
public works projects of designs, studies
the LGU concerned and other required
documents completed
Provide engineering within the prescribed
services to the LGU schedule/deadline
concerned, including
investigation and survey, Percentage of permits
engineering designs, issued within prescribed
feasibility studies, and schedule (building
project management. permits, etc.)
Regulate and ensure
compliance with existing
policies in infrastructure
development and public
works
LOCAL GENERAL Take custody of and MFO 1: Percentage of Property, GENERAL
SERVICES be accountable for FACILITIES Plant and Equipment of SERVICES
OFFICER all properties, real or AND SUPPLY the LGU accounted for PROGRAM
personal, and supplies MANAGEMENT in the year-end inventory
owned by the LGU and SERVICES report submitted on time
those granted to it in to the Commission on
the form of donation, Audit
reparation, assistance
and counterpart of joint Quantity of supplies
projects. purchased, issued
and balances properly
Maintain and supervise maintained
janitorial, security,
landscaping and other Percentage of public
related services in all buildings and other
local government public real property properly
buildings and other real maintained
property, whether owned
or leased by the LGU
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BUDGET OPERATIONS MANUAL FOR LOCAL GOVERNMENT UNITS
OFFICE MANDATE/FUNCTION MFOs PIs PROGRAMS
LOCAL HEALTH Formulate and implement MFO 1: Number of policies HEALTH SERVICES
OFFICER policies, plans, programs HEALTH formulated and PROGRAM
and projects to promote IMPROVEMENT implemented
the health of the people in SERVICES
the LGU concerned Strategic local health
plan prepared within
Information campaign and deadline
render health intelligence
services Number of confined/
out-patient served
Number of persons
provided with health
services
Number of barangays
provided with health
information services
LOCAL LEGAL Render his opinion in MFO 1: Percentage of requests LEGAL SERVICES
OFFICER writing on any question LEGAL ASSISTANCE for legal opinion/ PROGRAM
of law when requested AND RESEARCH recommendations
to do so by the LCEs, SERVICES acted upon/responded
Sanggunian and other to within 15 days from
department heads receipt of request
Represent the LGU in all Percentage of cases
civil actions and special represented or acted
proceedings upon
LOCAL Formulate integrated MFO 1: Percentage of PPAs in the PLANNING,
PLANNING AND economic, social, physical PLANNING, duly updated approved MONITORING
DEVELOPMENT and other development MONITORING LDIP derived from the AND EVALUATION
COORDINATOR plans and policies for AND EVALUATION duly updated approved PROGRAM
consideration of the local SERVICES PDPFP/CDP;
development council.
Percentage of PPAs in
Monitor and evaluate the duly approved AIP
the implementation of derived from the annual
the different programs, slice of the duly updated
activities, and projects approved LDIP;
in the LGU concerned
in accordance with the Percentage of PPAs
approved development in the Appropriation
plan Ordinance derived from
the duly approved AIP
Percentage of project
proposals prepared
Percentage of projects
implemented and
monitored
201
SUPPORT TO THE LGUs FOR MORE EFFECTIVE AND ACCOUNTABLE PUBLIC FINANCE MANAGEMENT
OFFICE MANDATE/FUNCTION MFOs PIs PROGRAMS
LOCAL SOCIAL Formulate and implement MFO 1: Improved response time SOCIAL AND
WELFARE AND social welfare measures, SOCIAL WELFARE to social welfare issues WELFARE
DEVELOPMENT plans and strategies AND DEVELOPMENT and concerns DEVELOPMENT
OFFICER SERVICES PROGRAM
Be in the frontline
of service delivery,
particularly those
which have to do with
immediate relief during
and assistance in the
aftermath of man-made
and natural disasters and
calamities
LOCAL The treasurer shall take MFO 1: Percentage of actual TREASURY
TREASURER charge of the treasury TREASURY revenues over estimated OPERATIONS
office, perform the duties OPERATIONS revenues for the current PROGRAM
provided for under Book SERVICES year
II of the LGC.
Percentage increase
Take custody and exercise of collections for the
proper management of current year over last
the funds of the LGU year
concerned.
Percentage of notices
Submit to the LCE certified issued to delinquent
statement of income and taxpayers within the
expenditures for budget prescribed period.
preparation purposes
Percentage of civil
remedies/actions filed
against delinquent
taxpayers within the
prescribed period.
Percentage of collections
duly receipted and
intactly deposited the
following banking day
Submission of detailed
statement of receipts and
expenditures within the
prescribed period
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BUDGET OPERATIONS MANUAL FOR LOCAL GOVERNMENT UNITS
OFFICE MANDATE/FUNCTION MFOs PIs PROGRAMS
LOCAL Regulate the keeping of MFO 1: Percentage of required VETERINARY
VETERINARIAN domestic animals. VETERINARY laws, acts and other REGULATION
REGULATION regulatory guidelines PROGRAM
Regulate and inspect implemented/ enforced
poultry, milk and dairy SERVICES
products for public Percentage of reported
consumption animal diseases treated
Enforce all laws and
regulations for the
prevention of cruelty to
animals.
Take the necessary
measures to eradicate,
prevent or cure all forms
of animal diseases
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