Professional Documents
Culture Documents
Government Accountancy and Financial Management Information System
Government Accountancy and Financial Management Information System
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Systems and Procedures Manual on the
Management of Barangay Funds and Property
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Sec. 29, (1) of the
Constitution provides:
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Definition of Terms
Appropriations
Appropriations – are amounts in the
annual or supplemental budget that are
authorized by the Sanggunian or
legislative body to be obligated or spent
for the undertaking of a particular
function, program, activity or project, for
which services have been rendered or
goods delivered.
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Definition of Terms
Commitments
Commitments – are amounts
earmarked by the barangay, arising
from an act of a duly authorized
official which binds the barangay to
the immediate or eventual payment
of a sum of money.
Note: “Commitments” shall be used
synonymously as “Obligations”
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Policies
Laws, rules and regulations of the
government provide that all
disbursements of public funds, except
those received for specific purposes,
shall be covered by an approved General
Appropriations Ordinance (GAO)
authorizing appropriation for the annual
budget, the expenditure items of which
shall be in accordance with Philippine
Government Chart of Accounts under
NGAS.
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Policies
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Policies on Appropriations
General Fund
20% Development Fund
Calamity Fund
Sangguniang Kabataan Fund
Gender and Development Fund
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Policies on Appropriations
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Policies on Appropriations
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Policies on Commitments
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Policies on Commitments
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Policies on Commitments
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Policies on Commitments
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Policies on Commitments
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Policies on Commitments
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Major Classes of
Expenditures
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Commitments/Charges against
Appropriated Funds
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Commitments/Charges against
Appropriated Funds
Training Expenses
Utility Expenses
Communication Expenses
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Commitments/Charges against
Appropriated Funds
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Commitments/Charges against
Appropriated Funds
Capital Outlay
Investments in Treasury Bills
Purchase/Construction of the following
PPE:
Land
Land Improvements
Buildings
Leasehold Improvements
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Commitments/Charges against
Appropriated Funds
Capital Outlay
Office Equipment
Furniture and Fixtures
Books
Motor Vehicles
Other Equipment
Public Infrastructures
Reforestation Projects
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Commitments/Charges against
Appropriated Funds
Financial Expenses
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Policies on Monitoring of Appropriations
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Policies in Recording and Utilizing the GAO
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Policies in Recording and Utilizing the GAO
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Policies in Recording and Utilizing the GAO
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Policies in Recording and Utilizing the GAO
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Policies in Recording and Utilizing the GAO
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Policies in Recording and Utilizing the GAO
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Policies in Recording and Utilizing the GAO
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Policies in Recording and Utilizing the GAO
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REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND
PERSONAL SERVICES
For the Calendar Year 2007
Date Breakdown
Particulars Ref Appropriations Salaries & Sal. & Wages- Commitments Balance
2007 Wages-Reg Contractual
Honoraria Cash Gift
1/2 Ordinance NO. 001-07 330,200.00 108,000.00 64,800.00 132,000.00 25,400.00 330,200.00
1/18 Payroll salaries of employees 2007-01-013 5,000.00 5,000.00 325,200.00
1/18 Payroll of security guard 2007-01-021 1,700.00 1,700.00 323,500.00
1/25 Honorarium of barangay officials 2007-01-015 13,200.00 13,200.00 310,300.00
Honorarium of of PB 2007-01-014 1,400.00 1,400.00 308,900.00
12/31 Grand Totals 330,200.00 106,000.00 64,500.00 132,000.00 25,400.00 327,900.00 2,300.00
Date Date
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REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND
MAINTENANCE AND OTHER OPERATING EXPENSES
For the Calendar Year 2007
Barangay: SIMAMLA City/Municipality: VIRAC
Virac
Tel. No.: 811-0936 Province: CATANDUANES
Catandunaes
Breakdown
Date Gas, Oil &
Repair &
Particulars Ref Appropriations Repair & Maint.- Insurance Tel. Exp.- Office Taxes Duties & Post. & Total Balance
Maint.- Electricity Lubricants Others
Motor Vehicles Premuims Moblie Supplies Licenses Deliveries Commitments
2007 Office Bldg Exp.
1/2 Ordinance No. 001-07 194,138.00 35,000.00 40,000.00 25,000.00 3,500.00 5,000.00 38,394.00 20,000.00 10,000.00 2,500.00 14,744.00 194,138.00
1/3 Electric bill from FICELCO 2007-01-017 1,480.50 1,480.50 192,657.50
Registration of motor vehicles 2007-01-008 1,600.00 1,600.00 191,057.50
Renewal of property insurance 2007-01-006 985.00 985.00 190,072.50
1/6 Establishment of PCF 2007-01-010 5,000.00 5,000.00 185,072.50
Gasoline - Petron Gas Station 2007-01-018 1,500.00 1,500.00 183,572.50
1/10 Job Order repair of motor vehicles 2007-01-019 2,000.00 2,000.00 181,572.50
1/18 Payroll of repair of barangay hall 2007-01-020 800.00 800.00 180,772.50
1/26 Replenishment of PCF 2007-01-016 300.00 350.00 80.00 730.00 180,042.50
12/31 Grand Totals 194,138.00 35,000.00 40,000.00 25,000.00 3,000.00 4,500.00 38,394.00 20,000.00 9,500.00 2,500.00 13,500.00 191,394.00 2,744.00
Date Date 34
REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND
CAPITAL OUTLAY
For the Calendar Year 2007
Barangay: SIMAMLA City/Municipality: VIRAC
Tel. No.: 811-0936 Province: CATANDUANES
Breakdown
Date Buildings Parks, Plaza Total
Particulars Ref Appropriations Office Furniture Other Motor Other Roads & Reforesta- Balance
Land and & Commitments
2007 Equipmt. & Fixtures Equipment Vehicles PPE Bridges tion
Structure Monuments
Date Date
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REGISTRY OF APPROPRIATIONS AND COMMITMENTS - CALAMITY FUND
For the Calendar Year 2007
12/31 Grand Totals 60,858.00 40,000.00 5,000.00 5,000.00 10,858.00 60,858.00 -0-
Date Date
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REGISRTY OF APPROPRIATIONS AND COMMITMENTS - 20% DEVELOPMENT FUND
For the Calandar Year 2007
Date Date
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REGISTRY OF APPROPRIATIONS AND COMMITMENTS - SANGGUNIANG KABATAAN FUND
For the Calendar Year 2007
Barangay: SIMAMLA City/Municipality: VIRAC
Tel. No.: 811-0936 Province: CATANDUANES
Breakdown
Date
Buildings Total
Particulars Ref Appropriations Office Balance
and Commitments
2007 Equipmt.
Structures
Date Date
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Policies in Reporting the GAO and the Commitments
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Policies in Reporting the GAO and the Commitments
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Policies in Reporting the GAO and the Commitments
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Policies in Reporting the GAO and the Commitments
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STATUS OF APPROPRIATIONS, COMMITMENTS AND BALANCES
(Current Legislative Appropriations)
As of _________________________
As of December 31, 2007
Date Date
Noted by:
Date Date
Noted by:
Date
The Budget Accounting Process
Approved
Budget RAC
(GAO)
DV/ Payroll/
PR /PO/
Contract
City/Municipal
CSACB Budget Office SACB
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