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ADVISORY

PROVINCiA」 DIRECTORS, CITY DIRECTORS, MUNLCiPA」

」OCAしGOVERNMENT OPERATIONS OFFICERS,  FOCAL
PERSONS AND AしL OTHERS CONCERNED

IVIEMORANDUM CIRCULAR RE ``REMiNDERS ON THE

PREPARAT看ON OF THE BARANGAY FINANCIAしREPORT
(BFR), ITS SUBMISSION TO THE CITY/MUNiclPAし
ACCOUNTANT AND THE POSTING OF THE SAIVIE IN THE
BARANGAY FULL DiSCLOSURE PO」ICY BOARD(BFDP)

MARCH 15, 2022

SHA’BAN 12, 1443AH

The DILG-nationa=n its commitment to p「omote transpa「ency and accountab冊y has

issued a Memo「andum Ci「cuIa「 No. 2022-027 dated O4 Ma「ch 2022 reminding a=
bafangay nationwide including the barangay in BARM肌「egien on the prepa「ation of the

Ba「angay Financiai Report (BRF), its submission to the City/ MunicipaI account and the

POSting ofthe same in the Ba「angay Fu= DiscIosure Policy Board (BFDP).

ReIative to this, a= P「OVInCjaI Di「ecto「S a「e hereby directed to disseminate this guideIine

to a= the MLGOOs unde「 you「 ju「isdiction and ensu「e that the City/ Municipai Mayo「.
Accountant , Budget O怖CerS and othe「 concemed LGU o怖cials ate infcmed and awate

Of theIr 「eSPeCtive 「uIes and 「esponsibiIities in ac0o「dance with the p「ovision setforth

unde「 DBM-DILG-DOF JMC NO.2018 - 1 dated JuIy 12 2018 and the 「ecentIy issued

guIdeIines and take note of the significant changes o「 mod桐cation pa巾Cula「Iy in the

PrePa「atIOn Of the Ba「angay FinanciaI Report (BFR) which contains information on the
Sぬtement of Receipt and Expenditu「es (SRE) usjng the presc「ibed fo「m herein p「ovlded
as Annex 7 as weIi as the size ofthe policy boa「d due to the voIume ofdocuments to be

POSted.

EncIose is the Memo「andum Ci「cuIa「 No. 2022葛O27, fo「 info「mation, ready 「efe「ence and
St「ict compIIanCe

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⑫鯖〔e oま`りe卵油舶r
RECORDS SECTION

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∴謹言
 DlしG-NAPOしCOM Cente「. EDSA co「 Quezon Avenue, Barangay West TriangIe- Quezon CIty
男薄く明野)V申

MEMORANDulVI CiRCULAR
No 2022-027

TO A」L C-TY,MUNICIPAし MAYORS, CITY/MUNICIPAL
ACCOUNTANTS, TRESURERS AND BuDGET OFFICERS’
PUNONG BARANGAYS, BARANGAY TREASuRERS, DI」G
REGIONA」 DiR王CTORS AND FIEしD OFFICERS, BARMM
MINiSTER OF THE INTERIOR ANDしOCAL GOVERNIVIENT
(IVllLG), AND OTHERS CONCERNED

SUBJECT :  MEMORANDUM CIRCU」AR RE ``REMiNDERS ON THE

PREPARATION OF THE BARANGAY FINANCiAしREPORT
(BFR), lTS SUBMISSION TO THE CITYIIVlUNICiPAし
ACCOuNTANT AND THE POSTING OF THE SAME iN THE
BARANGAY FUしL DISCしOSURE PO」ICY (BFDP) BOARD”

DATE :   MAR O4 2022
===王手===号==雪=====雪==雪===========雪雪===雲雪=雪こ壬雪=====こ=雪====ここ号=====

1.O RAT10NAしE

l.1 On Juiy 15, 2014, the Depa巾Tlent lSSued DルG Memo「andum Circuia「 (MC)
No. 2014_18 which aims to ensure that ai=he ba「angays nationwide adhe「e
to the highest ldea-s and standards of transpa「ency and acco…tab冊y by

enjoining the Punong Ba「angays and othe「 COnCe「ned ba「angay officIals to

post the six (6) ba「angay financiai documents p「esc「ibed by the Department
of Budget and Management (DBM) documents in the BFDP Board. such as
the foliowing

l l.1 Ba「angay Budget which contains the estimates of yea「Iy income and

tota- appropriatIOnS that shal- be posted at the begIming of the specif-ed

FiscaI Yea「 (FY) and shalI remain posted fo「 the enti「e pe「iod cove「ed

(Annexl)・

1.1.2 Summa「y of Income and Expenditures which contains a summa「y of

aII 「evenues coliected and funds 「eceived incIuding app「OP「一atiO=S and

disbu「sements of such funds du「ing the p「e∞ding FY. This document

shall be posted within thirty (30) daysl f「om the end of each FY and shalI

「emain posted for the entire dul.at10n Of the specified FY (Annex 2).
 1 1 3 20% Component of the lRA (now NTA) Ut川zation whiCh contaInS
lnfo「mat10nl detaIis on the yea「ly ba「angay expenditu「eS On SOCIal and

economlC development. envi「Onmentai management and other

ba「angay expenses us-ng the barangay lRA, =OW NatIOnal Tax
A110CatiOn O「 NTA, WhlCh sha= remaln POSted fo「 the en加e perIOd
COVe「ed (Annex 3)

1 14AnnuaI Procurement PIan or P「ocurement List contains

informatlOnIdetaIIs on the name of proJeCt, indIVidua吊em or a巾cie and

speciflCatlOn Or desc「一PtiOn Of goods and se「∨一CeS- P「OCurement methodl

fund source, u両P「lCe O「 estimated cost or app「OVed budget fo「 the

cont「act and procu「ement scheduie to be posted with'n the entlre Pe「10d

O白he specifIed FY (Annex 4)

1 1 5しistofNotices ofAward (Annex 5) wh'Ch contamS detaiis on the name

of p「ojects、 buslneSS add「ess, b「ief descrlPtlOn Of g0Ods and se「vICeS

「equ一丁ed by the barangay' address of recIP-ent Of goods and servlCeS and

the amoし葛nt Of bId I† sha= be posted quarte「iy, aiong w冊the actual

Notice of Award (Annex 5.1) lf avaiiable, and sha旧emaIn POSted for

the entire FY.

1 1 6 1temized Monthiy Co=ectionsand Disbu「sementswhich contalnS the

actuaI date, amOunt and sou「ce of co=ectlOn, aS Well as the dates' and

pa巾Cu-a「s wlth co「「espondlng amOunt diSbu「sed The Ba「angay

T「easu「e「 shaIi cause the posting Of thlS document wlthm ten (10)

followIng the end of eve「y month2 (Annex 6)

1 1 7 ln additiOn tOthe postl=g Ofthe above documents, a= Punong ba「a=gayS

a「e encou「aged to put up the一‥eSPeCt一Ve BFDP BoaI.d G'Ven the
vo山me ofdocuments to be posted, the ba「angay may modlfy the siZe Of
the旧eSPeCt一Ve BFDP Boa「d and are advISed to p「OPe「ly labei the posted
flnanCIal documents fo「 easy iden輔catIOn

1 2 On July 12, 2018言he Departmentl tOgethe「w'th DBM, a=d the Department of

FInanCe (DOF) lSSued DBM-DILG-DOF J。lnt Memo「andum CirCuIa「 (JMC)
No 2018-1 wh'Ch p「esc「ibes the “Adopt-On Of the Modifled Fo「mat fo「 the
statement of Receipts and ExpendltU「eS Of Local Gove「n-T‘ent UnitS (SRE of
LGUs) and Updated Gu'deiineS On the P「epa「atlOn and SubmlSSiOn The「eof”

1 211tem 3423 of the subJeCt JMS mandates the C-ty and MuniCiPal
Accountant to cOnSOildate and subm't tO DOF-BLGF言hrough the LGU
lntegrated Financial Too-s orし一FT工he financ'al stateme=t Of their
「espectlVe COmPOner-t ba「angays

1 2 21tem 3 4 4 4 of t一「e sub」eCt JMC l-equl「eS the Barangay Treasurers to

prepa「e the Ba「angay Financia- Report - WhlCh conta-nS 'nformatIOn On

th。 St。t。m。nt Of Receipt and Expenditures (SRE) us-ng the

presc「-bed form (Please see Annex 7)

2 Pu剛ant tO Sect‘On 513 of the l臆OCXal Gove「nment Code of 1991

Page20f7
 1 3 ln December 2021, the Department 「ecelVed a letter f「om DOF-BLGF,
requestlng mte「VentlOn from DILG on the ‘Low Submission CompIiance of
Barangays on their Barangay Financial Statements (BFS)”

2.O PURPOSE

2 1 ThlS Cl「Cuia「 iS ISSued to 「emInd the concemed ba「angay offlCials ofthel「 rOles

on the p「epa「atlOn a=d subm'SS-On Of the一‥eSPeCt'Ve ba「angaY f-nanC-ai

statement, uSing the p「esc「lbed BFR Fo「m

2 2し1kewISe言hIS Cl「Cula「 aImS tO P「OmOte t「anSPa「enCy and accountabIiity by

ensu「Ing that a‖ the ba「angays comp=ed wlth the posting Of the seven (7)
flnanCial documents ln the BFDP Boa「d.

3.O SCOPE/COVERAGE

3 1 ThIS PO-1Cy COVe「S a= CIty/Municipal Mayo「s, C'tyIMu…CiPal Accountants,

T「easu「ers and Budget O怖CerS、 Punong Ba「angays, Barangay Treasu「ers、
DILG ReglOnal D一「eCtOrS and Fleld OfflCerS' BARMM-MILG and others
concemed

4.O POLICY CONTENT

Ail conce「ned a「e dI「eCted to perfo「m the fo=owing roles and respo=SfollitleS- SuCh

as the followlng

4,1 CITY/MUNiCIPAしMAYOR

4 1 1 EnJOln the CitY′MunlCIPal Accountant, Budget O用ceIS and othe「

conce「ned LGU offlCIals to perfo「m theIT reSPectIVe 「Oles and

岩諾謹豊F.M。 Ina蒜盤三豊嵩請謹書昔窪
Ci「Cuiar

4 1 2 Dl「eCt the City/MunlCiPa- Accountant- Treasure「 and Budget OfflCe「 tO

assISt a= concemed Ba「angay T「easu「ers 'n the p「epa「atlO= and/Or
accompilShment of thei「 respectIVe BFR

4 1 3 Mo両O「 the compllanCe Of a= component barangays on the p「epa「atiOn

and the timely submiSS-O'l Of thei「 respectlVe flnanCial statements一USIng

the p「esc「lbed BFR Fo「m

4 1 4 Ensure the compI-anCe Of a= ba「angaYS On the post一ng O=he seven (7)

flnanClaidocumentsasStated ln ltems = l tol 1 6and'…em 1 22of
thlS C汀Cular

4.2 CITY/MUNICIPAL ACCOUNTANT

4 2 1 P「ovlde the conce「ned Ba「angay T「easu「e「s w-th the necessary f-nanC-aI

data and 「epo「ts tO COmPiete the一「 SRE

Page30f7
 4-2 2 AssiSt a旧he Barangay T「easu「e「s ln the p「epa「atiOn Of the旧eSPeCtlVe
flnanClai statements/SREIBFR

4 2 3 May p「ovide the component ba「angays wllh the speclflC timeilne On the
SubmiSSIOn Of thel「 「eSPectIVe BFR to have ample tlme fo「 consolidatiOn

4 24 Ensu「e to conso白date and submlt tO DOF-BLGF, th「ough the LIFT, the

flnanCIai statements of theIr reSPeCtlVe COmPOnent ba「angays

4.3 CITY/MUNiCIPAしTREASURER

4 3-1 May 「ender technlCaI assjstance to a= concerned Barangay T「easu「e「S

ln the prepa「at'O= Of thel「 f'na=CiaI stateme=tSISRE/BFR

4 3 2 Pe「fo「m the一〇 SPeC-f‘CfunctlOnS aS P「OVlded ‘n Items 3 4 4 of DBM-DILG-

DOF JMC No. 2018-1 dated July 12, 2018

4,4 CITY/MUNICIPAしBUDGET OFFICER

44 1 Coo「dInate Wlth the conce「ned Barangay Treasure「S and wlth the

CIty/M…lCIPa- Accountant ln the p「epa「atI。n Of the est-mated rece-PtS
and expenditures fo「 the current year

4 4 2 May 「ender tech=iCal assiStanCe tO a= conce「ned Ba「angay T「eas=re「S

ln the p「epa「atlO= Of thel「 finanClaI statements/SRE/BFR

4.5 PUNONG BARANGAY

4 5 1 Ensure complfance on the p「epa「atiOn a=d subm SSiOn Ofthe ba「angay

flnanCIal statements

4 5 2 Monitor the comp白ance of Ba「angay T「easure「 With DBM-DILG-DOF

JMC No 2018-1 dated July 12, 2O18and thlS Cl「Cuiar

4.5 3 Seek necessary ass-StanCe from the conce「ned Clty/MunlCiPai OfflClaIs

ln the preparat'On Of your flnanC-al statements/SRE/BFR

4 5 4 RevieW and sign the presc「ibed BFR before ltS SubmiSS`On tO the Office

of the Clty/MunICIPal Acc。untant

4 5 5 Ensu「e to p「ov-de the DILG C-ty′MunlCIPa旧eId OfflCe WIth a copy ofthe

BFR Fo「m wIth (stamp 「eceiP口「。m the OfflCe Of the C'tylMu='C-Pal

456 Comp“ed with the postIng Of the seven (7) f'nanC-aI Documents' tO
inCiudethe copyofthe BFR Form・ l= the BFDP Boa「d

4 5 7 May modify the sIZe Of the BFDP Boa「d to accommodate the addIt-Onal
document tO be posted

Page40f7
 458 Ensu「e that the documents posted ln the BFDP Boa「d are p「operiy
labe=ed fo「 easy ldentlfiCatlOn and easy access by the vleWing

PubllC/cons航uents

4,6 BARANGAY TREASURER

4 6 1 Coordinate With the CItylMunlCIPai Acc○untant, Budget OfflCer and/or

Treasure「 in the p「epa「atlOn Of the ba「angay financiaI statements,しISlng

the BFR p「esc「-bed form and the tlmeIIne fo=tS Subm-SSIOn

462 Ask the necessa「y data, aS 'ndICated in the BFR F。「m, from the

conce「ned CltylMunic-PaI Offic'als to complete the ba「a=gay SRE

4 6 3 Ensu「e the co「「ectness of data/figu「eS tO be reflected ln the BFR Fo「m

4 6 4 Seek tech印Cal assIStanCe f「om the CltylMunlCipal Accountant, Budget

OfflCe「 andIo「 Treasu「e「 In aCCOmPiiShIng the BFR Fo「m

465 Affix signatu「e in the BFR Fo「m a=d subm-t the same to the Punong
Ba「angay for hIS/he「 app「OVa1

466 SubmI=he app「oved BFR Fo「m to the offiCe Of the CltyIMunICiPal

Accountant

4 6 7 Ensし葛「e tO P「OV-de the D-LG Clty/Mu=lC-Pa旧eId O鮪Ce W冊a copy ofthe

BFR Fo「m wIth “stamp 「ece'Pt), f「om the Off'Ce Of the City/MunlC-Pal

468 Causethe posting ofthe copy ofthe rece一Ved BFR Fo「m -n the BFDP
Board The same shou-d remaln POSted wlthin the F-SCai Yea「

469 Ensu「e that the documents posted ln the BFDP Boa「d a「e p「OPeriy
labelIed for easy ldent-flCat-On and easy access by the vIeWlng
PubliC/COnSt-tuentS

4.7 DILG REGiONAL DIRECTORS AND BARMM M!LG

4 7 1 Cause the lmmedlate and w-dest dISSem-natlOn OfthlS Cl「Cula「

4 7.2 Ensu「e that the concerned Field Off'Ce「S Perfo「m the foiIowlng

472 1 P「ovide the co=Cemed Local Ch-ef ExecutlVeS and/o「 the

conce「ned City, Mu…CIPa- and Ba「angay OfflC'als, W'th a copy of

4722 MonItOr the comp-1anCe Of a。 the barangays, Wlthln thelr

「espectlVe a「eaS Of 」し一rlSdlCt‘On・ On the p「eparatiO= Of the

ba「angay f-nanC‘a- statement‘ uSing the p「escr'bed BFR Fo「m

(Annex 7), an。 the s=bmlSS-On Of the same to the Offroe of the
C-tY′Mun-C-PaI Accountant

Page50f7
 4 7 2 3 Remlnd the Punong Ba「angay/Ba「angay Treasu「e「 to p「ovide
the DILG City/MunlCIPai Fleld O什ICe Wlth a copy of BFR Fo「m

W仙“stamp recelPt’’ f「om the O筒ce of the CIty/MuniCipal

Accountant

4 7 2 4 Mo川to「barangaycompiIanCeWlth BFDP, tO lnCludethe postIng

Of a copy ofAmex 7, Wlth “stamp 「ecelPt” f「om the OfflCe O白he

CItyIMu川cIPaI Accountant, In the BFDP Board whlCh shouid

「emaln POSted withln the yea「

4 7 2 5 Ensu「e comp白ance of a旧he ba「angays withln the一「 「eSPeCtiVe

a「eas of respons酬一tleS tO COmPiy w伽th'S C一「CUla「

473 EnsしIre tO SUb…t、 through the ReglOnai BFDP Focal Perso=` the

Qua「te「ly ReglOnaI ConsoIldated Report ln the same manne「 as

p「ov教ded fo「 …der DILG MC No 2014-81 dated July 15, 2014

4 7 3 1 The submISSiOn Of Quarte「ly RegiOnai Consoildated Report may

be through ha「d copy andIo「th「ough the Google D「一Ve WhICh w川
be shared to the Region’s OfflCIal e-mal) add「ess/es

4732 The conduct of BFDP MonIto「一ng and the deadl-ne Of the

submlSSiOn Of ReglOnal Consoi-dated Repo「t may be
adJUSted′exte「lded due to COViD臆19 s'tuat-O咋「lO「ItieS SubjeCt
to the relevant po=Cy Wh Ch may be !SSued for the purpose

5.O ANNEXES

5 1 Amex l - Ba「angayBudget
5 2 Annex 2 - Summa「y of Income a=d Expe'「dltLl「e

5 3 Annex 3 -20% Component ofthe NTA U帥zatlOn

5 4 Amex 4 - Annua- P「ocu「ement Plan o「 P「ocu「ement L-St
5 5 Annex 5 - LISt OfNot‘Ce OfAwa「d

56 Annex5 1 -NotiCeOfAwa「d

5 7 AmeX 6 - 1temiZed Monthly CoiIections and DiSbu「sements

5 8 Annex 7臆Ba「angay F'nanC-ai F¥eport

6.O FEEDBACK

For 「eIated ‘nqui「ieS、 all conce「ned -TlaY 。0ntaCt the Nat'Onal Ba「angay Ope「atlOnS

offlCe-CltlZen,s Affa'rS and Pol'tiCa- Deveiopment DlV-S'On, thru phone nu-T‘be「

8876-3454 1oca国407 o「 th「u mob一一e numbe「 O928-456-6998 (LGOO V EIIen S

Mahinay)

7.O EFFECTNITY

ThIS Memo「andum C'「Cula「 sha一一take effect lmmed‘ately

鍋eね拘

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 BARANGAY BUI)GET
(FY:   )

Rcguia「 ScssiOll

t‘) Dccembcr 3 1 ・ ’CXl;CPt OtllC W`bC SPCl;ll了cally p「ovldt?d hcl朝ll

口重コ
Share On Tntemai Rcvcllue C(引lcctlO11S

S白種-⊂ On Rcai P-叩C1↑y丁ax

BuslnC蔦Tnxcs (Stol.CS ‘l○1d Rctallcrs)

Shil「e On Sand und Gravel Tax

Sh種lC 。n N証lOllal Wcaith

 P/P/A 白妨%4 友 ﾂ
丁)じSC古pし時-「 0小eIふOいe「批Ing +X

A如しu血皿iSe高じじき、‥

l〕s恒bl雨l川C血O=-la用NしI一’清一“y・…・

Adm証もtl証l′e細d」cgisl証v⊂S聞、高じS

賞)eヽ1ei甲mC∩l†’「(りeCIs(20りんo「=くA)… SKP叫eCtS(1(夙)〇十Glつ

Calall高Y十’und(5%一Ot‘RF)

P/P/ADcsc占申on

巳s両m証e(10u中ul
 ÅCTUAL INCOME AND nXPENDITURE FOR PAST YEAR
(FY    )
(Il1 000 l-cミOS)

Prog「anlS/P「(世CtS/^ctivlty0庇「(う1「C「atlng 頂pじ1「3ぐ絡
ﾈ Xﾈﾇ 丁O丁∧し

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ImpIcmCnt証lOnOrDe¥′cIopl丁-Cnt

I十ojccし自20りんoi’!RA)

1I-申elnCl-ta亡iol10「SKP「(リeCtS

(10(拓SK「u∩」s)
lIllPIcmclltatlOilO廿車jccts/Act高tics

(千ツ()Cal租m江yFund)

’丁otal日x匹11di⊥ul.CS

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i￣町制、C、 …d 「強い」し種i Ou血y)

RdelClnCC 。叩r「血cn=‘l Budgcl ‘皿1 Mm型単一1t`nl (200卵B‘,・亙/ OI,・′r面(,′ハM(ノ′聞//位相’‘‘′7g・‘い

 PR喜OR事T喜ES FOR DEVELOPM田NT PRO・TECTS
(20% COMPONENT OF NTA UT萱L萱ZAT獲ON)
(FY:    )

Pri間tyDeveIopmCntPl‘耳e。しS 蒿ｲ P「q」CCしC。Sし

FuIldl:dbythe20%一OfN’「A 剪

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[三三三二二]
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a叩1トltlon O† a∴∴CO叫ulcr, CtC, in thol1 0rdl)r O申IOrity

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。同ighCl
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