Barangay Budgeting Process:

BUDGET EXECUTION

ATTY. JULIAN LL. PACIFICADOR, JR.

 WHAT IS A BUDGET?
“A financial plan embodying the
estimates of income and
expenditures for a given period of
time (usually for one (1) fiscal
year).” (Section 306a, R.A. No. 7160)

WHAT IS AN APPROPRIATION
ORDINANCE?
“A legislative action authorizing
the payment of goods and
APPROPRIATION
BUDGET
ORDINANCE
services from local government
funds under specified conditions
or for specific purposes.”
(Section 306b, R.A. No. 7160)
uses
 BUDGET STRUCTURE

EXPENSE CLASS:

1. PERSONAL SERVICES (PS)

2. MAINTENANCE AND OTHER

OPERATING EXEPENSES
(MOOE)

3. FINANCIAL EXPENSES (FE)

4. CAPITAL OUTLAY (CO)

 BUDGET STRUCTURE
EXPENSE CLASS:

1. PERSONAL SERVICES (PS)

Salaries and Wages
Honoraria OBJECT OF
Cash Gift EXPENDITURES
Year-end bonus
Associated PS costs
 BUDGET STRUCTURE
EXPENSE CLASS:

2. MAINTENANCE AND OTHER

OPERATING EXPENSES (MOOE)
Travelling Expenses
Training Expenses
Office Supplies OBJECT OF
EXPENDITURES
Expenses
Water Expenses
Electricity Expenses
etc.
 BUDGET STRUCTURE
EXPENSE CLASS:
3. FINANCIAL EXPENSES (FE)
Interest Expenses
Bank Charges
OBJECT OF
Other Financial EXPENDITURES
Expenses

4. CAPITAL OUTLAY
Land and Buildings
Land Improvements OBJECT OF
EXPENDITURES
Property, Plant,
Equipment
THE BARANGAY BUDGET PROCESS

3
 THE BARANGAY BUDGET PROCESS

Budget Preparation is an executive function

pursuant to Sections 331(a) and 389(b)(7), RA
No. 7160, that mandate the Punong Barangay
to prepare the annual executive and
supplemental budgets of the barangay.
 THE BARANGAY BUDGET PROCESS

The power of the Sangguniang

Barangay to enact, through an
ordinance, the annual and supplemental
budgets of the barangay (Section
391(a)(3), RA No. 7160).
 THE BARANGAY BUDGET PROCESS

The Sangguniang Panlungsod or Bayan shall

review the AOs of component barangays
(Sections 333 (a) and (b), RA No. 7160).
THE BARANGAY BUDGET PROCESS

The implementation of the enacted

annual budget or supplemental
budget. (Sections 305(a)(1), 306(a),
346, RA No. 7160).

1st
 OUTPUTS
• END PRODUCT OF BUDGET
PREPARATION
– LOCAL EXPENDITURE PROGRAM
(EXECUTIVE BUDGET)

• END PRODUCT OF BUDGET

AUTHORIZATION
– APPROPRIATION ORDINANCE
 OUTPUTS
• END PRODUCT OF BUDGET REVIEW
– REVIEW ACTION

• END PRODUCT OF BUDGET

EXECUTION
– GOODS PURCHASED AND SERVICES
PAID
Barangay Budgeting Process:
BUDGET EXECUTION

Budget Execution is the fourth

phase of the barangay budget
process.

It involves the implementation

of the AO authorizing the
annual budget or supplemental
budget.

basis
 Barangay Budgeting Process:
BUDGET EXECUTION
LEGAL BASES:
Section 305[a], R.A. No. 7160 - “No money shall be
paid out of the local treasury except in pursuance of
an appropriations ordinance or law.”

Section 336[a], R.A. No. 7160 - “Funds shall be

available exclusively for the specific purpose for
which they have been appropriated.”

Section 346, R.A. No. 7160 - “Disbursements shall

be made in accordance with the ordinance authorizing
the annual or supplemental appropriations without the
prior approval of the sanggunian concerned.”

actors
 Barangay Budgeting Process:
BUDGET EXECUTION
KEY PLAYERS:
Punong Barangay

− responsible for the execution of the annual and supplemental budgets

of the barangay (Section 332, R.A. No. 7160).

Barangay Treasurer

− keeps custody of barangay funds and properties; collects and issues

official receipts for taxes, fees, contributions, monies, materials, and
all other resources accruing to the barangay treasury and deposits the
same in the account of the barangay; disburses funds in accordance
with the financial procedure, and certifies as to availability of funds
whenever necessary (Section 395[e], R.A. No. 7160).
− Performs other functions as may be assigned by competent authority.
 Barangay Budgeting Process:
BUDGET EXECUTION
KEY PLAYERS:
Chairman, Committee on Appropriations

− certifies the Disbursement Voucher/Payroll as to the existence of

available appropriations to cover claim; monitors the utilization of
appropriations and special trust funds; and, other duties as may be
assigned by competent authority (Chapter XII.12.1.4, COA Circular
No. 2015-011, December 1, 2015).

City/Municipal Accountant

− maintains the books of accounts of each barangay under the

city/municipality, and performs other duties as may be assigned by
competent authority (Chapter XII.12.1.4, COA Circular No. 2015-011,
December 1, 2015).

b accnts
 Barangay Budgeting Process:
BUDGET EXECUTION

BUDGETARY ACCOUNTS:
Appropriations is an authorization made by ordinance, directing the payment of
goods and services from local government funds under specified conditions or for
specific purposes (Section 306[b], R.A. No. 7160).

Allotment is an authorization issued by the Punong Barangay enabling the

Barangay to incur obligations. Consistent with national government reforms to
streamline the procedures and documents for the release of funds, the
Appropriation Ordinance is recommended to be the Release Document for the
allotment as well.

Obligations is the specific amount committed to be paid by the Barangay for any
lawful act made by an accountable officer for and in behalf of the Barangay
(Section 306[j], R.A.No. 7160).

terms
 Barangay Budgeting Process:
BUDGET EXECUTION
STEPS IN BUDGET EXECUTION:

Chairman, Committee on Appropriations records the duly

approved barangay Appropriation Ordinance in the Record of
Appropriations and Obligations (RAO)

Barangay Treasurer and Barangay Secretary prepare the

Financial and Physical Performance Targets and Monthly
Disbursement Program.

Barangay Treasurer prepares the Annual Procurement Plan

(APP).

Punong Barangay obligates and disburses Funds.

Ma/Pa
 Barangay Budgeting Process:
BUDGET EXECUTION

Chairman, Committee on Appropriations records the duly

approved barangay Appropriation Ordinance in the Record of
Appropriations and Obligations

ex
 Barangay Budgeting Process:
BUDGET EXECUTION

Chairman, Committee on Appropriations records the duly

approved barangay Appropriation Ordinance in the Record of
Appropriations and Obligations

H YEB Total TE SM W E RM TL E L TL

1/1 AB – 01 1.627 400 27 427 100 100 20 50 50 320 80 800 880

6/15 SB – 02 70 40 10 50 20 20

1/1 DV – 01 27 20

rules
 Barangay Budgeting Process:
BUDGET EXECUTION

Specific Rules FOR RAO

1. The duly approved barangay appropriation ordinance shall be recorded in

the Record of Appropriation and Obligations (RAO) that shall be maintained
by the CCA.
2. Separate RAO shall be maintained for the following:
• 10% share of the the Sangguniang Kabataan;
• 5% Local Disaster Risk Reduction Management Fund (LDRRMF);
• 20% Development Fund; and
• Continuing appropriation.
3. Expenditures/Obligations shall in no case exceed available appropriations.

rules
 Barangay Budgeting Process:
BUDGET EXECUTION

Specific Rules FOR RAO

4. 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.
5. 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.
6. 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 appropriations.

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 Barangay Budgeting Process:
BUDGET EXECUTION
Barangay Treasurer and Barangay Secretary prepare the
Financial and Physical Performance Targets and Monthly
Disbursement Program.

o BBE Form No. 2 - Financial and Physical Performance

Targets

o BBE Form No. 3 - Monthly Disbursement Program

bbe2
 Financial and Physical Performance Targets

Barangay Walang Tubig

Municipality of Tuyo
Province of Haring Araw
For the 1st Semester, FY 2019

Amount Targets
Performance
Estimated/
Particulars Indicator
Appropriated Financial Physical
(1) (2) (3) (4) (5)
Receipts Percentage of Amount 50%
3,766,200 Collected and Received
1,883,100

Expenditures
% of Administrative and
General Administration Program
2,691,000 House-keeping Support 50% 1,345,500
(GAP) Services Provided

Basic Services and Facilities

Program (BSFP)

Number of patients
Health and Nutrition 34,000 served in health centers P17,000
150

mdp
 Monthly Disbursement Program div’n
Barangay __________________
City/Municipality ____________
Province ___________________
FY ______
(‘000)
Particulars Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Total Full
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Year
(14)

General Administration
Program (GAP)
PS
MOOE
CO
Total GAP
Basic Services
Facilities Program
(BSFP)
Agr’l Support
PS
MOOE
CO
Day Care
PS
MOOE
CO
Katarungang
Pambarangay
PS
MOOE
CO
Infrastructure
CO
Others (specify)
Total BSFP
Total Program

Prepared by: Approved by:

Barangay Secretary Barangay Treasurer Punong Barangay

 Barangay Budgeting Process:
BUDGET EXECUTION

Barangay Treasurer finalizes the Annual Procurement Plan

(APP).

Barangay --------------------- Annual Procurement Plan for FY --------------

Estimated Remarks
PMO Schedule for Each Procurement Activity
Procurement Source Budget (PhP) (brief description
/ Mode of
Code (PPA) Program / of of Program/
End- Procurement Advertisement/ Submission/ Notice Contract MOO C
Project Posting of Opening of of Funds Total Activity/
User Signing E O
IB/REI Bids Award Project)

4
 Barangay Budgeting Process:
BUDGET EXECUTION

Punong Barangay obligates and disburses Funds.

• Based on the approved APP, the Punong Barangay shall

procure the goods, services, equipment, civil works needed
in the implementation of the barangay program, project, and
activities.

• Whenever there is a substantive shortfall in revenues, the

Punong Barangay may issue a negative Allotment Release
Order (ARO) using Barangay Budget Execution Form No. 4

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 Barangay Budgeting Process:
BUDGET EXECUTION
LIMITATIONS ON DISBURSEMENTS:
1. Disbursement in accordance with appropriations
in the approved annual budget may be made
from any local fund in the custody of the
Barangay Treasurer, but the total disbursements
from any local fund shall in no case exceed fifty
percent (50%) of the uncollected estimated
revenue accruing to such fund in addition to the
actual collections provided, however, that no
cash overdraft in any local fund shall be incurred
at the end of the fiscal year (Section 337, R.A.
No. 7160).

limit
 Barangay Budgeting Process:
BUDGET EXECUTION
LIMITATIONS ON DISBURSEMENTS:
TOTAL ESTIMATED REVENUE = P350,000
ACTUAL COLLECTIONS = 100,000
UNCOLLECTED REVENUE 250.000
X 50% P125,000
=======

LIMIT ON DISBURSEMENT = P100,000 + 125,000 = P225,OOO

(actual collections + 50% of uncollected revenue)

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 Barangay Budgeting Process:
BUDGET EXECUTION
LIMITATIONS ON DISBURSEMENTS:

2. No money shall be paid on account of any

contract under which no services have been
rendered or goods delivered (Section 338, R.A.
No. 7160).

Case: Purchase Order = P90,000 for

supplies and materials. Supplier
delivered P50,000 worth of supplies and
ask for payment. Will you pay the
P50,000?

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 Barangay Budgeting Process:
BUDGET EXECUTION
LIMITATIONS ON DISBURSEMENTS:
3. No cash advance shall be granted to any local
official or employee, elective or appointive, unless
made in accordance with the rules and regulations
as the COA may prescribe (Section 339, R.A. No.
7160).
TWO TYPES OF CASH ADVANCE:
a. REGULAR – granted to cashiers, disbursing officers
a. Salaries and Wages
b. Honoraria
c. Petty operating expenses
b. SPECIAL – granted by authority of Head of Agency
a. Operating expenses if difficult to pay in check
b. Travel expenditures rules
 Barangay Budgeting Process:
BUDGET EXECUTION

LIMITATIONS ON DISBURSEMENTS:
4. No money shall be disbursed unless:
a. Chairman. Committee on Appropriation certifies
to the existence of appropriation that has been
legally made for the purpose;
b. Local accountant has obligated said
appropriation; and
c. Local treasurer certifies to the availability of
funds for the purpose
(Section 344, R.A. No. 7160).

rule
 Barangay Budgeting Process:
BUDGET EXECUTION

LIMITATIONS ON DISBURSEMENTS:
5. No procurement shall be undertaken unless it is
in accordance with the approved APP (Section 7,
R.A. No. 9184).

6. No disbursements shall be made unless the

procurement of goods and services has
complied with the requirements of R.A No. 9184
(Government Procurement Reform Act or R.A.
9184).

honest
 Barangay Budgeting Process:
BUDGET EXECUTION

Specific Rules On Disbursements

1. Disbursement in cash shall be made only from the cash advance granted for
the purpose (e.g., to pay salaries and wages, honorarium, etc.) and petty
cash, observing the following guidelines, to wit:
• Only permanently appointed officials shall be designated as disbursing
officers. Elected officials may be granted a cash advance only for their
official travelling expenses.
• Only duly appointed or designated disbursing officers may perform
disbursing functions.
• Officers and employees who are given cash advances for official travel
need not be designated as Disbursing Officers.
• Transfer of cash advance from one Accountable Officer (AO) to another
shall not be allowed.
rules
 Barangay Budgeting Process:
BUDGET EXECUTION

Specific Rules On Disbursements

2. ONE YEAR PERIOD! All cash advances shall be liquidated at year-end. No

additional cash advances shall be given to any official or employee unless the
previous cash advance is liquidated and accounted for in the books.
3. PURPOSE-BOUND! A cash advance shall be liquidated/reported as soon as
the purpose for which it was granted has been served.
4. No cash advance shall be granted for payment on account of infrastructure
projects or other undertaking on a project basis except for payment of LABOR
PAYROLL for projects undertaken by administration.
5. TIME-BOUND! Cash Advances for special time-bound undertaking shall be
liquidated by the accountable officer within a specified period.

rules
 Barangay Budgeting Process:
BUDGET EXECUTION

Specific Rules On Disbursements

6. TWO-MONTHS PERIOD LIMIT! Cash advance which are no longer needed

or have not been used for a period of two months shall be returned to or
deposited immediately with the proper collecting officer or cashier.
7. For designated disbursing officers, separate CASHBOOK shall be
maintained for each type and purpose of cash advance.
8. PETTY CASH RECORD shall be maintained for Petty Cash.

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 Barangay Budgeting Process:
BUDGET EXECUTION

Specific Rules
9. Disbursements or disposition of government funds or property shall invariably
bear the APPROVAL of the proper officials.
10. All claims against government funds shall be supported with COMPLETE
DOCUMENTATION.
11. Disbursements shall be made only on duly CERTIFIED AND APPROVED
DV, Petty Cash Voucher (PCV), and Payroll.
12. Disbursements shall generally be made by CHECKS drawn against the
depository account of the barangay.
13. All check disbursements shall be supported with PUNONG BARANGAY
CERTIFICATION.

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 Barangay Budgeting Process:
BUDGET EXECUTION
WHILE IMPLEMENTING THE BUDGET, THERE
WILL BE INSTANCES WHEN THE APPROPRIATED
AMOUNT IS INADEQUATE. WHAT OPTION IS
AVAILABLE TO THE BARANGAY?

AUGMENTATION. UNDER SECTION 336, RA 7160,

THE PRESIDING OFFICER OF THE SANGGUNIAN
MAY, BY ORDINANCE, BE AUTHORIZED TO
AUGMENT ANY (1) ITEM IN THE APPROVED
ANNUAL BUDGET FROM (2) SAVINGS IN OTHER
ITEMS WITHIN THE (3) SAME EXPENSE CLASS.

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 Barangay Budgeting Process:
BUDGET EXECUTION
Application on Augmentation:

Scenario 1 – Savings in Supplies and materials ginamit

para idagdag (AUGMENT) sa Travelling expenses
- PWEDE o HINDI?

Scenario 2 – Savings in Repair of Motor vehicle

ginamit para idagdag (Augment) sa pambayad sa
water and electric bills – PWEDE o HINDI?

Scenario 3 – Savings in Supplies and Materials natira

sa biniling kahon kahon na bond paper, ginamit para
idagdag sa pambayad ng bonus –
- PERA O KAHON?
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 Barangay Budgeting Process:
BUDGET EXECUTION
Barangay Budget Execution Form No. 5 REPUBLIC OF THE PHILIPPINES
Province ________________
City/Municipality ___________
Barangay _________________

AUGMENTATION FORM FY ____

Office: Ordinance No. ___
Source of Funds Uses of Funds

FROM TO

Object of Object of
Expenditures Expense Class Amount Expenditures Expense Class Amount

Supplies & Travelling

Materials MOOE P15,000 Expenses MOOE P15,000

Repair of Motor Travelling

Vehicle MOOE P20,000 Expenses MOOE 20,000

TOTAL P35,000 TOTAL P 35,000

Certified by Prepared by: Approved by:

Local Accountant. Barangay Treasurer Punong Barangay

 Barangay Budgeting Process:
BUDGET EXECUTION
WHAT IF THE SB FAILS TO ENACT AN
APPROPRIATION ORDINANCE AUTHORIZING
THE ANNUAL BUDGET BEFORE THE START OF
THE BUDGET YEAR?

UNDER ART. 415 OF THE IRR OF RA 7160, “IN CASE THE

SANGGUNIAN CONCERNED FAILS TO PASS THE
ORDINANCE AUTHORIZING THE ANNUAL
APPROPRIATIONS AT THE BEGINNING OF THE ENSUING
FISCAL YEAR, THE ORDINANCE AUTHORIZING THE
APPROPRIATIONS OF THE PRECEDING FISCAL YEAR
SHALL BE DEEMED REENACTED.
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 Barangay Budgeting Process:
BUDGET EXECUTION

ONLY THE FOLLOWING ITEMS OF APPROPRIATION

SHALL BE DEEMED REENACTED (ART. 415, IBID):

1. SALARIES AND WAGES OF EXISTING POSITIONS

2. STATUTORY AND CONTRACTUAL OBLIGATIONS

3. ESSENTIAL OPERATING EXPENSES

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 Barangay Budgeting Process:
BUDGET EXECUTION
PROCEDURE IN THE IMPLEMENTATION OF THE
REENACTED BUDGET:
1. BARANGAY TREASURER SHALL EXCLUDE
FROM THE ESTIMATES OF INCOME FOR THE
PRECEDING FISCAL YEAR THOSE REALIZED
FROM NON-RECURRING SOURCES, LIKE
NATIONAL AIDS, PROCEEDS FROM LOANS,
SALE OF ASSETS, PRIOR YEAR ADJUSTMENTS,
AND OTHER ANALOGOUS SOURCES OF
INCOME. BARANGAY BUDGET EXECUTION
FORM NO. 6 MAY BE USED.
 Barangay Budgeting Process:
BUDGET EXECUTION
BARANGAY BUDGET EXECUTION FORM NO. 6

Page 92
 Barangay Budgeting Process:
BUDGET EXECUTION
PROCEDURE IN THE IMPLEMENTATION OF THE
REENACTED BUDGET:
2. THE CHAIRMAN, COMMITTEE OF APPROPRIATION (CCA)
SHALL REFLECT THE ANNUAL APPROPRIATIONS FOR:

- SALARIES AND WAGES OF EXISTING POSITIONS

- STATUTORY AND CONTRACTUAL OBLIGATIONS
- ESSENTIAL OPERATING EXPENSES

AUTHORIZED IN THE ANNUAL AND SUPPLEMENTAL

BUDGETS FOR THE PRECEDING FISCAL YEAR. THE
CCA MAY USE BARANGAY BUDGET EXECUTION
FORM NO. 7.
 Barangay Budgeting Process:
BUDGET EXECUTION
BARANGAY BUDGET EXECUTION FORM NO. 7
 Barangay Budgeting Process:
BUDGET EXECUTION
PROCEDURE IN THE IMPLEMENTATION OF THE
REENACTED BUDGET:

3. IF THE REVISED INCOME ESTIMATES IS SUFFICIENT

TO COVER THE AGGREGATE APPROPRIATION,
THEN THE REENACTED BUDGET SHALL REMAIN IN
FULL FORCE AND EFFECT UNTIL THE ORDINANCE
AUTHORIZING THE PROPOSED APPROPRIATIONS IS
PASSED BY THE SANGGUNIAN CONCERNED.
 Barangay Budgeting Process:
BUDGET EXECUTION
PROCEDURE IN THE IMPLEMENTATION OF THE
REENACTED BUDGET:
4. IN CASE THE REVISED INCOME ESTIMATES BE
LESS THAN THE AGGREGATE REENACTED
APPROPRIATIONS, THE BARANGAY TREASURER
CONCERNED SHALL ACCORDINGLY ADVISE THE
SANGGUNIAN CONCERNED WHICH SHALL, WITHIN
10 DAYS FROM THE RECEIPT OF SUCH ADVICE
MAKE THE NECESSARY ADJUSTMENTS OR
REDUCTIONS. THE REVISED APPROPRIATIONS
AUTHORIZED BY THE SANGGUNIAN CONCERNED
SHALL THEN BE THE BASIS FOR DISBURSEMENTS.
 Barangay Budgeting Process:
BUDGET EXECUTION

Points to Remember:
o The appropriation ordinance is an indispensable
requirement for disbursement of barangay funds.
o Disbursing barangay funds without a covering
appropriation ordinance is misappropriation or
malversation of funds punishable under Art. 217 of the
Revised Penal Code.
o The use of appropriated funds for a purpose different
from that stated in the appropriation ordinance is
illegal use of public funds (technical malversation)
punishable under Art. 219 of the Revised Penal Code.
 Barangay Budgeting Process:
BUDGET EXECUTION

Points to Remember:
o When disbursement is made in accordance with the
appropriation ordinance, there is no need to get the
prior approval of the sanggunian.
o Disbursement voucher is a requirement before
payment can be made. NO DV, NO PAYMENT!
o No infrastructure projects should be done in
properties not owned by the barangay!

team
 FREQUENTLY ASKED QUESTIONS

1. WHEN IS THE ACTUAL START OF BUDGET

EXECUTION PHASE?

a) Upon the approval of the Appropriation

Ordinance.

b) Once the Chairman,Committee on

Appropriations records the Appropriation
Ordinance in the RAO.

c) From the time the Punong Barangay starts

spending the barangay funds.
 FREQUENTLY ASKED QUESTIONS
2. WHAT IS THE FIRST STEP IN BUDGET
EXECUTION?

a) The preparation by the Barangay Treasurer

of the Financial and Physical Targets.

b) The preparation of the Annual Procurement

Plan.

c) The recording of the Chairman, Committee

on Appropriations of the approved
Appropriation Ordinance in the Record of
Appropriations and Obligations..
 FREQUENTLY ASKED QUESTIONS

3. CAN THE PUNONG BARANGAY LEGALLY

UNDERTAKE PROCUREMENT USING
BARANGAY FUNDS WITHOUT AN APPROVED
ANNUAL PROCUREMENT PLAN?

a) YES.

b) NO.

c) IT DEPENDS
 FREQUENTLY ASKED QUESTIONS

4. CAN THE PUNONG BARANGAY DISBURSE

FUNDS WITHOUT A CERTIFICATION FROM THE
CHAIRMAN, COMMITTEE ON APPROPRIATION
AS TO THE EXISTENCE OF APPROPRIATION?

a) YES.

b) NO.

c) IT DEPENDS
 FREQUENTLY ASKED QUESTIONS

7. CAN THE PUNONG BARANGAY BORROW

P2,000 FROM THE BARANGAY FUNDS TO
PAY FOR THE IMMEDIATE REPAIR OF THE
BARANGAY HALL COMFORT ROOM?

a) YES.

b) NO.

c) IT DEPENDS
 FREQUENTLY ASKED QUESTIONS

8. WHAT CRIME IS COMMITTED BY A

BARANGAY OFFICIAL WHO USES
BARANGAY FUNDS FOR PERSONAL
PURPOSE?

a) THEFT

b) MALVERSATION

c) TECHNICAL MALVERSATION
 FREQUENTLY ASKED QUESTIONS

9. WHAT CRIME IS COMMITTED BY A

BARANGAY OFFICIAL WHO DISBURSES
BARANGAY FUNDS WITHOUT AN APPROVED
APPROPRIATION ORDINANCE?

a) ABUSE OF AUTHORITY

b) MALVERSATION

c) TECHNICAL MALVERSATION
 FREQUENTLY ASKED QUESTIONS

10.WHAT CRIME IS COMMITTED BY A

BARANGAY OFFICIAL WHO USES
BARANGAY FUNDS FOR PUBLIC USE FOR A
PURPOSE DIFFERENT FROM THAT STATED
IN THE APPROPRIATION ORDINANCE?

a) ABUSE OF AUTHORITY

b) MALVERSATION

c) TECHNICAL MALVERSATION
trivia
MARAMING SALAMAT PO!