Republic of the Philippines

PROVINCE OF BENGUET
MUNICIPALITY OF TUBA
MUNICIPAL FINANCE COMMITTEE

MEMORANDUM
FOR The Honorable Members
Sangguniang Bayan
Tuba, Benguet

THRU Hon. Maria L. Carantes

Municipal Vice Mayor

DATE January 8, 2024

SUBJECT Review of the CY 2024 Annual Budget of Barangay Taloy Sur

1.0 The review of the Annual Budget of Barangay Taloy Sur for CY 2024 involving an
appropriation of FIVE MILLION FOUR HUNDRED EIGHTY FIVE THOUSAND THREE
HUNDRED EIGHTY ONE (5,485,381.00) PESOS under Barangay Appropriation Ordinance
No. 02 s. 2023 approved by the Sangguniang Barangay on August 24, 2023 shows
apparent compliance with the provisions of the Local Government Code of 1991 and its
Implementing Rules and Regulations and other circulars and issuances;

2.0 The CY 2024 Annual Budget of Barangay Taloy Sur may be deemed operative and
given force and effect as of January 1, 2024 pursuant to Section 320 of R.A. 7160
subject, however to the following:

2.1 The disbursement of the following appropriations shall be in accordance with the
provisions of appropriate issuances:
2.1.1 Honoraria of Barangay Officials, Employees and Workers - Executive
Order No. 332 dated May 16, 1996, Local Budget Circular No. 63 dated
October 22, 1996, and Republic Act No. 11466;
2.1.2 Cash Gift and Year End Bonus – Budget Circular No. 2016-4 dated
April 28, 2016;
2.1.3 Mid-year Bonus – Budget Circular No. 2017-2 dated May 8, 2017;
2.1.4 Monetization of Leave Credits - CSC Memorandum Circular No. 12 s.
2007, CSC-DBM Joint Circular No. 1 s. 2004 and Budget Circular No.
2016-2 dated March 29, 2016;

2.1.5 Travelling Expenses – Executive Order No. 77

2.2 That the account titles and codes in recording and reporting the financial
transactions of the barangay shall be in accordance with the Manual on the
Financial Management of Barangays as prescribed under Commission on Audit
(COA) Circular No. 2015-011 dated December 1, 2015 and COA Circular No.
2022-004 dated May 31, 2022.

2.3 That the usage of the following appropriation shall be in accordance with its
respective laws/rules and issuances:

2.3.1 10% Sangguniang Kabataan Fund – R.A. 10742 and its Implementing
Rules and Regulations and Department of Budget and Management
(DBM)- Department of the Interior and Local Government (DILG)-
National Youth Commission (NYC) Joint Memorandum Circular No. 1, s.
2019 dated January 23, 2019;

2.3.2 5% Local Disaster Risk Reduction and Management Fund (LDRRMF) –

R.A. No. 10121, National Disaster Risk Reduction and Management
Council (NDRRMC)-Department of Budget and Management (DBM)-
Department of the Interior and Local Government (DILG) Joint
Taloy Sur – Annual Budget CY 2024

Memorandum Circular No. 2013-1 dated March 26, 2013 and COA
Circular No. 2012-002;

2.3.3 Support to BADAC PPAs – R.A. 9165 and its IRR;

2.3.4 Support to Barangay Council for the Protection of Children - R.A. No.
7610, and R.A. No. 9344;

2.3.5 Support to Senior Citizens and PWD Program - R.A No. 9994 amending
R.A No. 7432, and R.A No. 9442 amending R.A. No. 7277;

2.4 20% Barangay Development Fund and Annual Investment Program (AIP) :

2.4.1 That the appropriation for development programs/projects equivalent

to not less than 20% of the National Tax Allocation shall be strictly in
accordance with Department of Interior and Local Government (DILG)-
Department of Budget & Management (DBM) - Department of Finance
(DOF) Joint Memorandum Circular No. 1 dated November 4, 2020;

2.4.2 That AIP shall encompass total resource allocation for the budget year;

2.5 That pursuant to Local Budget Memorandum No. 87 dated June 9, 2023, the FY
2024 Annual Budget of the barangay shall include PPAS that can be attributed
and built-in with budget level concerns for Gender and Development (GAD)
pursuant to R.A. No. 7192; R.A. No. 9710, and PCW-DILG-NEDA-DBM Joint
Memorandum Circular No. 2016-01;

2.6 The appropriations provided for all projects shall not be disbursed until after the
corresponding programs of work and the cost estimates have been duly
approved;

2.7 That Municipal Ordinance No. 02-97 dated May 20, 1997 requiring “Deed of
Donation”, “Waiver of Right” or “Quit-Claim" for all government projects
within the territorial jurisdiction of Tuba Municipality specifically public roads,
public buildings or structures, before construction will commence, shall be strictly
executed;

2.8 The procurement activities of the barangay shall be in accordance with the
guidelines set forth under RA No. 9184 (Government Procurement Act) and its
revised Implementing Rules and Regulations;

2.9 The appropriations authorized herein shall be disbursed strictly in accordance

with the purpose for which they are intended or appropriated; and

2.10 That all disbursements shall be in accordance with Section 305 (b) of R.A. 7160,
which states “Local government funds and monies shall be spent solely for public
purpose”;

3.0 This review action does not authorize any item of appropriation that is specifically
prohibited by or inconsistent with the provisions of law;

4.0 Compliance with all existing laws, rules and regulations, including those of budgeting,
accounting and auditing shall be the responsibility of the barangay.

KURT JIM S. ALOS GAREY GONZALES BEHIS

Municipal Accountant SB Chair-Committee on Appropriation
Member Member

2
Taloy Sur – Annual Budget CY 2024

ELMER T. MONTINO MA. LOURDES C. SAMONTE

Municipal Planning and Development Acting Municipal Treasurer
Coordinator - Member Member

CARLITA V. LEON
Municipal Budget Officer
Chairman