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  • Appro and Obli

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    Nyhlene Reyes Tubo
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    The document discusses the barangay's budget and spending policies and procedures. It states that the approved barangay budget authorizes the barangay to incur expenses. The Chairman of the Appropriations Committee is responsible for monitoring the budget. Expenses cannot exceed appropriations. The Appropriations Committee maintains Records of Appropriations and Obligations to track the annual budget and expenses against the appropriations. The committee certifies that expenses are covered by appropriations and regularly updates the records. It reports monthly on spending and budget balances to barangay leaders.

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    The document discusses the barangay's budget and spending policies and procedures. It states that the approved barangay budget authorizes the barangay to incur expenses. The Chairman of the Appropriations Committee is responsible for monitoring the budget. Expenses cannot exceed appropriations. The Appropriations Committee maintains Records of Appropriations and Obligations to track the annual budget and expenses against the appropriations. The committee certifies that expenses are covered by appropriations and regularly updates the records. It reports monthly on spending and budget balances to barangay leaders.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    3 views2 pages

    Appro and Obli

    Uploaded by

    Nyhlene Reyes Tubo
    The document discusses the barangay's budget and spending policies and procedures. It states that the approved barangay budget authorizes the barangay to incur expenses. The Chairman of the Appropriations Committee is responsible for monitoring the budget. Expenses cannot exceed appropriations. The Appropriations Committee maintains Records of Appropriations and Obligations to track the annual budget and expenses against the appropriations. The committee certifies that expenses are covered by appropriations and regularly updates the records. It reports monthly on spending and budget balances to barangay leaders.

    Copyright:

    © All Rights Reserved
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    of 2

    Chapter III

    Appropriations and Obligations

    The budget of the barangay as authorized by the Sangguniang Barangay (SB)


    through an appropriation ordinance serves as the authorization for the barangay
    to incur obligations. The Chairman of the Committee on Appropriations (CCA)
    shall be responsible for the proper monitoring and control of the barangay
    budget.

    The specific policies and procedures related to barangay appropriations and


    obligations are:

    3.1. Specific Policies and Procedures

    3.1.1 Expenditures/Obligations shall in no case exceed available appropriations.

    3.1.2 The duly approved barangay appropriation ordinance shall be recorded in


    the Record of Appropriation and Obligations (RAO) as shown in Annex 6 that
    shall be maintained by the CCA. Separate RAO shall be maintained for the
    following: a) 10% percent share of the Sangguniang Kabataan; b) 5% Local
    Disaster Risk Reduction Management Fund (LDRRMF); and c) 20%
    Development Fund.

    3.1.3 The RAO shall show the annual and supplemental appropriations and the
    obligations charged against the said appropriations. It shall be used to monitor
    the availability of appropriations to cover proposed expenditures/obligations.

    3.1.4 Charges against the appropriations shall be based on the obligations made
    as shown in Contracts or Purchase Orders (POs) and in the Disbursement
    Voucher (DV), and Payrolls.

    3.1.5 Based on the RAO, the CCA shall certify as to the existence of
    appropriation on the Contracts or POs, DV or Payrolls. As such, the CCA shall
    regularly update the RAOs by posting all certified obligations to determine
    available balance of the appropriations.

    3.1.6 The CCA shall report the charges to and balances of appropriations to the
    Punong Barangay (PB) and the SB monthly through the Statement of
    Appropriations, Obligations and Balances (SAOB) (Annex 7). It shall be certified
    correct by the CCA.

    3.1.7 The PB and SB shall use the SAOB in the evaluation of the status of
    barangay finances.

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