REPUBLIC OF THE PHILIPPINES

PROVINCE OF PAMPANGA
MUNICIPALITY OF MASANTOL
BARANGAY CAMBASI

REINER M. DUNGO
SK CHAIRMAN

JEROME F. VIRAY
SK TREASURER

Barangay Cambasi, Masantol, Pampanga

SUBJECT: GUIDLINES ON THE APPROPRIATION, RELEASE, PLANNING AND

BUDGETING PROCESS FOR SK FUNDS.

SIR,

Greetings with peace!

I would like to call your find attention that there is a JOINT MEMORANDUM
CIRCULAR (JMC) No.1 S-2024. The said Memorandum stated the General Guidelines for the
SK Fund by the Barangay.

Since the appropriation of SK Fund is financially independent in the operation

disbursement and encashment of their fund, income and expenditure. I am notifying you the
General Fund of Barangay Cambasi for 2023 Annual Budget as follows:

INTERNAL REVENUE ALLOTMENT-IRA PHP. 2,873,733.00

SHARE ON REAL PROPERTY TAX PHP 14,500.90
CERTIFICATION/CLEARANCE PHP 600.00
COMMUNITY TAX CERTIFICATE PHP 6,737.80
OTHER TAX PHP 11,760.63
SUBSIDY FROM OTHER LGU’s PHP 15,000.00
TOTAL AVAILABLE RESOURCES PHP. 2,921,968.33
TOTAL ALLOTED 10% SK FUND PHP 292,196.83

Now therefore, you can proceed to appropriate any activity and prepare Annual
Investment Program/project base on the allocated funds.

This Memorandum will be endorse to your good office, Barangay Treasurer is no longer
Responsible/liable to any appropriation made by the Sangguniang Kabataan Chairman.

Respectfully Yours,

LUCY M. ABRIGO
Brgy. Treasurer Noted by:
HON. EMERENCIANA
GUEVARRA
Punong Barangay