Barangay Budget Process

THE LOCAL BUDGET PROCESS PR
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REVIEW
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)
BUDGET
Spending within our means
Investing in the right priorities
Delivering measurable results
Empowering citizens
through fiscal transparency,
accountability &
participation
Local Budget Process
• The Budget Process at the Barangay level follows
a similar process as in the other levels of Local
Government Units.
• The different phases overlap with each other

within a budget year. While the budget of a
current year is being implemented, the barangay
should also prepare the budget for the
succeeding year. Also within a budget year, the
barangay should prepare and submit
accountability reports for the past and current
year.
THE LOCAL BUDGET PROCESS
PREPARATION
Budget Preparation is an executive

function, upon receipt of the
statement of income and
expenditures from the barangay
treasurer, the Punong Barangay
shall prepare the barangay budget
for the ensuing fiscal year. (Sec.
331(a), RA7160)
AUTHORIZATION
The Sanggunian shall enact,

through an ordinance, the
annual and supplemental
budgets of LGUs (Sec. 319 of
RA 7160).
REVIEW
The Sanggunian shall review the

AOs of component cities,
municipalities and barangays as the
case maybe. While the DBM Regional
Offices shall review the AOs of
provinces & HUC (Sec. 326, 327, RA
7160)
EXECUTION
The responsibility for the

execution of the annual and
supplemental budgets and the
accountability therefor shall be
vested primarily in the Punong
Barangay (Sec. 332, RA 7160).
ACCOUNTABILITY
The responsibility for the execution of the

annual and supplemental budgets and the
accountability therefor shall be vested
primarily in the PB (Sec. 332, RA 7160).
Fiscal responsibility shall be shared by all

those exercising authority over the financial
affairs, transactions, and operations of the
local government units (Sec. 305 (l), RA
7160).
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Expected Results of the Budget Process
Budget Process Expected Results
AIP Preparation Approved AIP for the Budget Year by the

Local Sanggunian
Budget Preparation Executive Budget
Budget Authorization Approved Appropriation Ordinance
Budget Review Review action
Budget Execution PPAs Implemented and Major Final

Outputs Produced/Delivered
Budget Accountability LGU Performance Measured

PLANNING
A process of preparing for an
activity or path that an
organization wishes to complete.
Planning is also deciding in
advance what is to be done by
whom, and the steps to be
taken in order to attain the
objectives or goals of the
organization.
WHY DO WE PLAN?
 To offset uncertainty.
 To focus attention on objective or rethink

objectives including where we are, where
we should be, and where we want to be.
 To gain economic, efficient, and effective

operation.
 To maintain control.
Planning and Budgeting
Linkage
• The need to prepare a Barangay

Development Plan (BDP) is in
accordance with the budgeting principle
that “local government budgets shall
operationalize the approved local
development plans” as mandated under
Sec. 305(i) of Republic Act No. 7160.
Linkage
• Without the priority programs and projects
embodied in the plan, there is no basis for the
programming of funds and therefore no basis for
budgeting.
• The plan sets the priority areas of services and

specifies the target outputs and
accomplishment.
• The budget provides the available resources to

carry out the activities required to accomplish
the targets.
Linkage
• Pursuant to Section 107 of RA 7160, the Barangay
Development Council prepares the Barangay
Development Plan to be approved by the Sangguniang
Barangay.
• The Barangay Development Council shall be headed

by the Punong Barangay with the following members:
• Members of the Sangguniang Barangay

• Representatives on Non-Governmental Organizations
operating in the barangay, who shall constitute not less
than 1/4 of the members of the council; and
• A representative of the Congressman
Linkage
• The Barangay Development Plan
should be prepared and submitted to the
City/Municipal Planning and Development
Coordinator before the preparation of
the City/Municipal Development Plan to
ensure that priority projects of the
barangay are integrated in the mother
city/municipal development plan.
Linkage
o That the AIP should be

prepared and approved
before the start of the local
budget preparation phase;
and
o That the local

budgets shall fund PPAs
included in the AIP.
*Click Mouse in Slide Show to Advance Animation

“If you fail to
plan, you plan
to fail.”
P
L
A
PLAN BDP DEVELOPME
NT
N PLANNING
(6-15 Years)
B
U
D BDIP (3-5 YEARS)
G
E
INVESTMEN
T
T
PROGRAMMI
L
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LINK AIP NG
(1 YEAR)
N
K
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O ANNUAL and BUDGETING
D SUPPLEMENTAL (1 Year)
E BUDGETS
L
BUDGET
ANNUAL INVESTMENT
Column 1 – AIP Reference Code
PROGRAM
ANNUAL INVESTMENT PROGRAM
Column 2 – PPA Description
• General Services – Administrative Services,

Peace & Order, Information and Reading
Center
• Social Services – Health & Nutrition, Day Care
• Economic Services – Agricultural Services,

Infrastructure
• Other Services - BDRRMF

PROGRAM – is a homogenous group

of activities necessary for the
performance of a MAJOR PURPOSE for
which the government agency is
established, for the basic maintenance of
the agency’s administrative operations or
for the provision of staff support to the
agency’s administrative operations, or
the agency’s line functions.
PROJECT - is a special
undertaking which is carried out
within a definite time frame and
which is intended to result in some
pre-determined measure of goods
and services.
ACTIVITY- is a work process

which is designed to contribute to
the accomplishment of specific
objectives and to the
implementation of a program or
project.
o All activities and projects are subsumed

under a specific program;
o Allprogramsshallbeunderthe
responsibility of a particular department /
office; and
o A program should be directly related to the
mandate of the department / office.
Republic of the Philippines

DEPARTMENT OF BUDGET AND
Illustrative Example of a Program Structure (General
Public Sector)
PROGRAM: Public Order and Safety
Policy Objectives: This program shall (a) provide a safe, secure and
peaceful community; and (b) protect lives and property.
Expected Outputs: Low incidence of crimes against persons and

properties.
Zero casualty in man-made disasters.
Projects: Purchase of patrol vehicle,

Conduct of training programs, security and safety drills.
Activities: 24-hour barangay tanod surveillance and monitoring

activities.
Public awareness on peace and security measures.
Seminars, trainings and orientation courses for tanods.
Illustrative Example of a Program Structure (Social
Sector)
PROGRAM: Health
Policy Objectives: This program shall (a) increase access to quality

and affordable health services; and (b) improve the knowledge and
competency of public health personnel.
Expected Outputs: Increased number of patients diagnosed and treated

for
emergency and non-emergency cases.
Increased knowledge and competency skills of public health
worker.
Projects: Construction of additional health facilities

Purchase of medical equipment
Activities: Public health awareness activities

Health care assistance
Training of public health worker on the latest medical
technologies
Illustrative Example of a Program Structure (Economic
Sector)
PROGRAM: Agriculture
Policy Objectives: This program shall (a) increase

agricultural productivity by 15%; and (b) accelerate
agricultural income of marginalized farmers by 20%
Expected Outputs: Increased production in agriculture

Increased yield per hectare
Project: Construction of Farm to Market Road
Activities: Agricultural extension in palay

production
Demonstration farms/research activities
Training on new farm technologies
Column 3 – Implementing Department/Office
o Implementing Department/Office shall be
presented by sector
Column 4 and 5 – Implementing Schedule

o Expected start and completion dates should be
presented as bases for work plans and
procurement planning

Column 6 – Expected Outputs
Column 7 – Funding Source
oGeneral Fund (GF) Proper
oGF – Special Account (SA) – 20% Development Fund
(DF)
oGF – Local Disaster Risk Reduction and Management
Fund
oTransfers from NGAs (Other than those accruing to the
GF)
oTransfers from GOCCs (Other than those accruing to
the GF)
oTransfers from Other LGUs
oOthers
Column 8 to 11 – Estimated Cost

oPersonal Services
oMaintenance and Other Operating Costs
oCapital Outlays

Personal Services (PS)
Current Operating Expenditures (PS & MOOE)
and Capital Outlay Defined under Sec. 306 of
RA 7160:
 Personal Services refer to payment of salaries,

wages & other compensation of LGU officials &
employees;
 Example: Honoraria, Mid-Year Bonus, Year-End

Benefits & Cash Gift (YEB) and Productivity
Enhancement Incentive (PEI), Monetization of Leave
Credits of mandatory barangay officials.
MOOE
Current Operating Expenditures (PS & MOOE)
and Capital Outlay Defined under Sec. 306 of
RA 7160:
 Maintenance and Other Operating Expenses

refer to purchase of goods & services for the conduct
of normal operations that will be used or
consumed during the budget year;
 Example: Utility expenses such as electricity & water;

communication expenses; supplies & materials
expenses; travelling expenses; training expenses,
repairs & maintenance; and representation expenses.
Capital Outlay (CO)
Current Operating Expenditures (PS & MOOE) and
Capital Outlay Defined under Sec. 306 of RA
7160:
 CapitalOutlay refer to purchase of goods & services,

the benefits of which extend beyond the fiscal year
& which add to the assets of the LGU.
 Example: Cost of Buildings and Structures, constructed

or acquired and related improvements thereto which are
permanent or capital in nature; Office Equipment,
Furniture & Fixtures; Transportation Equipment; and
Column 12 to 14 – Amount of Climate Change PPAs
oClimate Change Adaptation – directly address impacts

or potential impacts of climate change or build resiliency
to current and future climate risks
oClimateChange Mitigation – measures to reduce
greenhouse gas emissions
BUDGET PREPARATION
phase of the local
government budget process.
Involves cost estimation per PPAs, preparation

of budget proposals, preparation of the Budget
Message, Barangay Expenditure Program
Starts upon receipt of the statement of income &

expenditures from Barangay Treasurer and ends
with the submission of the Executive Budget to
the Sanggunian on before Oct 16 of each year.
BUDGET PREPARATION
Legal Basis
The Punong Barangay shall prepare

the Barangay Budget for the Ensuing
Fiscal Year (Section 331, R.A. No. 7160).
BUDGET PREPARATION
Budget Year or Ensuing

FY 2019
Fiscal Year
FY 2018 Current Year
Past Year or Next

FY 2017
Preceding Fiscal Year
KEY PLAYERS
- Punong Barangay
- Barangay Treasurer
- Barangay Secretary
Budget Preparation
BARANGAY TREASURER
• Submit to the PB on or before the 15th day of

September the statement covering the
estimates of income and expenditures for the
past, current, and ensuing fiscal year, based
on a certified statement issued by the
city/municipal treasurer, jointly with
city/municipal accountant.
(Article 423 of IRR)
Budget Preparation
PUNONG BARANGAY
• Upon receipt of the statement of income and
expenditures from the barangay treasurer, the
PB shall prepare the barangay budget for the
ensuing fiscal year.
• He shall submit the Annual Barangay Budget to

the Sanggunian Barangay for enactment not
later than October 16 of the current year.
(Section 318, R.A. 7160)

STEPS in Budget
Preparation
1. Prepare Budget Proposals
2. Prepare the Barangay Expenditure Program
3. Submit the Barangay Budget to the

Sanggunian
STEP 1 Prepare Budget
Proposals
 Considers objectives and expected outputs;
 Cost estimates should be realistic and within

budgetary ceilings;
 Prepare the Project Procurement Management

Plan (PPMP) & Annual Procurement Plan (APP) for
the budget year.
STEP 2 Prepare the
Barangay Expenditure
Program
 The major document of the Annual Barangay
Budget which consists of :
 Estimates of Income;
 Appropriations covering the Current Operating
Expenditures & Capital Outlays; and
 General Provisions
Budget Preparation Forms
1. Certified Statement Of Income
2. Actual Income & Expenditure for Past Year
3. Actual and Estimated Income & Expenditure for

Current Year
4. Income & Expenditure Estimates for Budget Year
5. Actual & Estimated Output
6. Barangay Expenditure Program

Proposed Budget
Preparation Forms
- Form 1. Budget of Expenditures and Sources of Financing
- Form 2. Programmed Appropriation by PPA, Expense

Class, Object of Expenditure and Expected Results
- Form 2-A. List of Projects Chargeable Against the 20%

Development Fund
- Form 3. Plantilla of Personnel
- Form 4. Statement of Indebtedness
- Barangay Expenditure Program

STEP 3 Submit the Executive
Budget/ Barangay Expenditure
Program together with the budget
documents to the Sangguniang
Barangay
 On or before October 16 of the current year;
 Budget Message of the PB;
 Plantilla of Barangay Personnel (Form No. 3);
 Annual Investment Program (AIP), duly approved
by the Sanggunian through a Resolution;
 Plantilla of Personnel (Form No. 3)
 Statement of Indebtedness (Form No. 4).
Barangay Expenditure
Program
Legal Basis:
Local government budgets shall primarily
consist of two (2) parts, namely, the
estimates of income; and the proposed
appropriations covering the current
operating expenditures and capital
outlays (Section 314[a], R.A. No. 7160).
Source of Funds
• Income sources – refers to all revenues &

receipts collected or received forming the
gross accretion of funds of the LGU. (Sec.
306[i], RA 7160)
• Revenue – refers to income derived from the

regular system of taxation enforced under
authority of law or ordinance and, as such,
more or less regularly every year. (Sec.
306[m], RA 7160)
Source of Funds
• Receipts – refers to income realized from

operations and activities of the local government
or are received by it in the exercise of its
corporate function. Ex. loans, contributions or
aids from other entities. (Sec. 306[l], RA 7160)
• Beginning Balance - Any unused

appropriations/savings of the immediate past
year which remain free of any obligation or
encumbrance and which are still available at the
end of the current year, with cash back-up.
Source of Funds
• General Fund – shall consist of monies

and resources of the local government
which are available for the payment of
expenditures, obligations or purposes
not specifically declared by law as
accruing and chargeable to or payable
from, any other fund. (Sec. 308 RA
7160)
Source of Funds
• Trust Fund – which shall consist of private
and public monies which have officially come
into the possession of the local government
as trustee; agent or administrator, or which
have been received as guaranty for the
fulfillment of some obligation.
• Trust Fund - shall only be used for the

specific purpose for which it was created or
for which it came into the possession of the
local government unit. (Sec. 309)
Source of Funds
FY 2019 Internal Revenue Allotment

level will be based on the following:
 Actual collection of National Internal

Revenue Taxes in FY 2016. (Sec. 284 IRA
is based on the collection of the 3rd fiscal
year preceding the current FY)
Source of Funds
Local Budget Memorandum No. 77

FY 2015 NSO Census of
Population per Proclamation Order
No. 1269 dated May 19, 2016, Total
Brgy. Population 100,316,316.
(Increased by 8,519,502 or 9.30%,
2010 – 91,606,078)
Source of Funds
 The FY 2016 IRA Level is P38.759 Billion or
9.94% higher than the FY 2015 IRA Level (P389.860
Billion).

13.59% higher than the FY 2016 IRA Level
(P428.619 Billion).
 TheFY 2018 IRA Level is P35.863 Billion or

7.37% higher than the FY 2017 IRA Level (P486.885)

10.10% higher than the FY 2018 IRA Level
(P522.748).
Source of Funds
The allocation for the FY 2019 IRA, amounting to
P575.5205 Billion, as 40% National Internal
Revenue Taxes to LGUs after deducting the cost
of devolved functions (P6.4764B):
82 Provinces = 23%
145 Cities = 23%
1,478 Municipalities = 34%
41,902 Barangay = 20% or P113.808 Billion

Source of Funds
Allocation formula for the share of each Barangay from
the 20% Share from IRA, P113.8058 Billion (Section
285 of LGC)
 Guaranteed share of P80,000 (41,817 Brgy. -

P3.3454Billion)
 Balance of P110.4634B shall be allocated as follows:
 60% Base on Population (P66.27B)
 40% Equal Sharing (P44.1854B/41,902 Brgy.)

P1,054,493.59
Source of Funds
Sample Computation for Brgy. Dau, Mabalacat:
 Guaranteed share of P80,000
 Balance as follows:
 Base on Population 36,034,639.29

 (54,541/100,316,316) x P66.27B
 Equal Sharing
 (P44.1854B/41,902 Brgy.) 1,054,493.59
 Ajusted IRA FY 2018 P37,169,133

Expenditure Program
Presentation of the Expenditure Program:
 Presented by Program/Project/Activity (PPA)
 Reflect the expected outputs and performance

indicators for each PPA
 According to expense/allotment class for a

three year period (past year, current year & budget
year)
Proposed Budget
Preparation Forms
- Form 1. Budget of Expenditures and Sources of Financing
- Form 2. Programmed Appropriation by PPA, Expense

Class, Object of Expenditure and Expected Results
- Form 2-A. List of Projects Chargeable Against the 20%

Development Fund
- Form 3. Plantilla of Personnel
- Form 4. Statement of Indebtedness
- Barangay Expenditure Program

Use of Funds
Fundamental Principles:
 No Money shall be paid out of the local treasury

except in pursuance of an appropriation ordinance
or law. (Sec. 305[a], RA 7160)
 Local government funds and monies shall be spent

solely for public purpose. (Sec. 305[b], RA 7160)
 Local Budgets shall operationalize approved Local

Development Plans. (Sec. 305[i], RA 7160)
Priorities in the Use of
Funds
As Mandated under Section 17(g) of RA 7160, the IRA
and other local resources shall first cover the cost of
providing BASIC SERVICES and facilities devolved to
the Barangay, before applying the same for other
purposes, to wit:
 Agricultural support services which include planting

materials distribution system and operation of farm
produce collection and buying stations;
 Health & social welfare services which include

maintenance of barangay health center and day-
care center;
Funds
Basic Services & Facilities for Barangay
 Services & facilities related to general hygiene and

sanitation, beautification, and solid waste collection;
 Maintenance of katarungang pambarangay;
 Maintenance of barangay roads and bridges and water

supply system;
 Infrastructurefacilities such as multi-purpose hall,

multipurpose pavement, plaza, sports center;
 Information and reading center.

Funds
Budgetary Requirements – 20% Dev. Projects
LGUs shall appropriate in its annual budget

no less than 20% of its annual IRA for
development projects as mandated under
Section 287 of Local Government Code. This
shall be utilized with DILG-DBM Joint
Memorandum Circular No. 2017-1 dated
February 22, 2017.
Funds
IRA Budget Year P1,000,000
Multiplied by 20%
Development Projects P 200,000

Funds
 Allprojects to be funded shall contribute to the
attainment of desirable socio-economic development
and environmental management outcomes and shall
partake the nature of investment or capital
expenditures.
 Unexpended Balances of Appropriation of the 20%

Development Fund from completed or
discontinued projects shall be reverted; however,
shall be Re-appropriated for other
Developmental Projects.
Funds
Allowable 20% Development Projects
 Social Development
 Construction
or rehabilitation of health centers, rural health
units or hospitals, including purchase of lot for the
purpose;
 Purchase of ambulance and medical equipment;
 Construction or rehabilitation of local government-owned

potable water supply system;
 Establishment or rehabilitation of Manpower Development

Funds
 Construction or rehabilitation of evacuation centers,

including purchase of lot for the purpose;
 Construction of Special Drug Education Centers, and Drug

Treatment/Rehabilitation Centers, including purchase of
lot for the purpose;
 Rehabilitationof historical sites classified as such by the

National Historical Commission of the Philippines;
Funds
 Purchase & development of land for the relocation of

informal settlers and relocation of victims of calamities;
 Constructionor rehabilitation of multi-purpose halls (more

than one specific purpose) including purchase of lot for the
purpose; and
 Installation of street lighting system.

Funds
 Economic Development
 Construction
or rehabilitation of communal irrigation or water
impounding system;
 Purchase or lease of post-harvest facilities, such as farm or

hand tractor with trailer, thresher and mechanical driers;
 Construction or rehabilitation of local roads or bridges,

including purchase of appropriate engineering equipment,
such as dump trucks, graders and pay loaders;
Funds
 Economic Development
 Capital expenditures related to the implementation of

livelihood or entrepreneurship/local economic development
projects;
 Development of alternative power or energy sources, such

as, but not limited to renewable energy power plants; and
 Amortizationof loans used to finance development projects

cited in this JMC, subject to the 20% debt service cap
prescribed under Section 324 (b) of RA 7160.
Funds
 Environmental Management
 Reforestation and urban greening;
 Construction or rehabilitation of sanitary landfills and

materials recovery facilities;
 Purchaseof garbage trucks and other equipment for

environmental management and protection purposes;
Funds
 Environmental Management
 Implementation of flood and erosion control projects, such

as rehabilitation and construction of drainage systems, de-
silting of rivers, and de-clogging of canals; and
 Otherenvironmental management projects that promote air

and water quality, as well as productivity of the coastal or
freshwater habitat, agricultural land and forest land, such as,
but not limited to, treatment of wastewater for
conservation/re-use purposes, and installation of air pollution
control devices.
Funds
NOT Allowable 20% Development Projects
 PersonalServices expenditures, such as salaries, wages,
overtime pay and other personnel benefits;
 Administrative expenses, such as supplies, meetings,

communication, water and electricity, petroleum products,
other general services, and the like;
 Traveling expenses, whether domestic or foreign;
 Registrationor participation fees in training, seminars,

conferences or conventions;
Funds
NOT Allowable 20% Development Projects
Purchased of administrative office furniture, fixtures,

equipment or appliances; and
Purchase, maintenance or repair of motor vehicles

or motor cycles, other than those specified in item
3.0 hereof (allowable ambulance, dump truck,
graders, pay loaders & garbage trucks)
Funds
Budgetary Requirements – 5% DRRM Fund
 Asprovided for under Section 21 of RA No. 10121,

The Philippine Disaster Risk Reduction &
Management Act of 2010, and Rule 18 of its
Implementing Rules and Regulation (IRR), not less
than 5% of the estimated revenue of LGUs
from regular sources shall be set aside as Local
Disaster Risk Reduction Management Fund
(LDRRMF) and shall be utilized in accordance with
pertinent provisions of laws, rules and regulations.
Funds
Regular Sources Budget Year P1,200,000
Multiplied by 5%
DRRM Activities P 60,000

Funds
Pursuant to NDRRMC/DBM/DILG JMC No. 2013-1 dated

March 25, 2013, 5% LDRRMF shall be allocated as
follows:
 30% lump-sum allocation for Quick Response

Fund (QRF) or stand-by-fund for relief & recovery
program.
 70% allocation for disaster prevention and

mitigation, preparedness, response, rehabilitation and
Funds
 Projects & activities to be charged against the LDRRMF shall be
incorporated in the Local Disaster Risk Reduction & Management
Plan and integrated in the approved Annual Investment Program
(AIP) of the LGU.
The release and use of the 30% QRF shall be supported by a

resolution of the local sanggunian declaring a state of calamity
or Presidential declaration.
State of Calamity is a condition involving mass casualty and/or

major damages to property, disruption of means of livelihoods,
roads and normal way of life of people in the affected areas.
Funds
 The Unexpended LDRRMF shall accrue to a
special trust fund solely for the purpose of
supporting disaster risk reduction & management
activities of the BDRRMC within the next five
years.
The unexpended balances of the LDRRMF may be

released and utilized for new expenditure item
upon submission of a revised AIP, upon
recommendation of the BDRRMC in accordance
with the approved LDRRMP. (Sec. 6.5 JMC 2013-1)
Funds
BUDGETARY REQUIREMENT
Sangguniang Kabataan Fund – 10% of the
General Fund of the barangay shall be set aside
for the Sangguniang Kabataan. (Section 329 of RA
7160 & Section 20 of RA 10742)
Any Unexpended Balanes of SK Fund shall be

added to the 10% share of the SK Fund for the
next year.
Funds
Budgetary Requirements – 10% SK Fund
General Fund Budget Year P1,500,000
Multiplied by 10%
Youth Development Programs P 150,000

Funds
Article 423 of the IRR of RA 7160
The 10% share shall be appropriated

and administered by Sangguniang
Kabataan and shall be spent for the
purposes provided in Rule XXVII of
the IRR of RA 7160, except for
Personal Services.
Funds
BUDGETARY REQUIREMENT
Debt Service - Full provision shall be made for all

statutory and contractual obligations of the LGU
concerned. (Section 324[b]/303 of LGC)
LGUs are expected to honor commitments on

credit financing by requiring them to appropriate
funds adequate to pay their debts or loans
extended to them.
Effects of the Review Action –
Budgetary Requirements
 Inoperative in its Entirety – If the
reviewing authority (Sangguniang
Panlungsod) ascertained that the ordinance
authorizing annual or supplemental
appropriations has not complied with the
requirements set forth in this Title, the
reviewing authority, within 60 day period
herein prescribed, declare such ordinance
inoperative in its entirety. (Section 333)
Budgetary / General
Limitation
Total Appropriation (Balance
Budget) - the Aggregate amount
appropriated shall not exceed the
estimates of income. (Section
324[a]/Section 333)
Local Government Unit shall endeavor to

have a balanced budget in each fiscal
year of operation (Section 305[m])
Budgetary / General
Limitation
Total Appropriation Limitation
General Fund Budget Year P1,500,000
Multiplied by 100%
Total Appropriations P1,500,000

Budgetary / General
Limitation
Personal Services limitation – total
annual appropriations for PS of a
barangay for one fiscal year shall not
exceed 55% of the total annual income
actually realized from local sources
during the next preceding fiscal year.
(Section 331[b])
Budgetary / General
Limitation
Personal Services Limitation
Regular Sources Next Preceding Year

or Past Year P1,000,000
Multiplied by 55%
PS Appropriations P 550,000
Budgetary / General
Limitation
Discretionary Fund – 2% of the
actual receipts derived from basic real
property tax in the next preceding
calendar year. (shall be disbursed only
for public purpose & not for personal
needs)
Budgetary / General
Limitation
2% Discretionary Fund Limitation
RPT Next Preceding FY P 300,000
Multiplied by 2%
Total Appropriations P 6,000

Budgetary / General
Limitation
20% Debt Service Cap -

Appropriation for Debt Servicing shall
not exceed 20% of the regular
income of the LGU concerned. (Section
324[b])
Budgetary / General
Limitation
20% Debt Service Limitation
Regular Sources BY P 1,200,000
Multiplied by 20%
Total Appropriations P 240,000

Effect of the Review Action –
Budgetary/General Limitations
 Inoperative in Part – Items of
appropriation contrary to, or in excess of,
any of the general limitations or the maximum
amount prescribed in this Title shall be
disallowed or reduced accordingly.
 Except, if the ordinance contains appropriations

in excess of the estimates of the income duly
certified as collectible, inoperative in its
entirety. (Section 333)
RA 10623 Act Postponing
SK Elections
 Section 1. Date of Elections – The SK
elections on October 28, 2013 shall be
postponed to be determined by the
COMELEC between October 28, 2014 and
February 23, 2015.
 Section 4. Until the new set of officials

have been duly elected and qualified, the
sangguniang barangay shall use the SK
Fund solely for youth development
programs.
SK Elections
 Section 1. Date of Elections – The SK

elections on October 28, 2013 shall be
postponed to the last Monday of
October 2016.
SK Reforms – RA 10742
• This Act shall be known as the

“Sangguniang Kabataan Reform
Act of 2015”
• Youth shall refer to those persons

whose ages range from 15 to 30 years
old as defined in RA No. 8044.
QUALIFICATIONS OF SK OFFICIALS
• An official of the SK, either elective or appointee,
must be a citizen of the Philippines;
• A qualified voter of the Katipunan ng Kabataan;
• A resident of the barangay for not less 1 year

immediately preceding the day of the elections;
• At least 18 years but not more than 24 years of

age on the day of the elections, able to read &
write Filipino, English or the local dialect;
QUALIFICATIONS OF SK OFFICIALS
• Must not be related within the second civil
degree of consaguinity or affinity to any
incumbent elected national official or to any
incumbent elected regional, provincial, city,
municipal or barangay official, in the locality
where he or she seeks to be elected, and
must not have been convicted by final
judgment of any crime involving moral
turpitude.
Section 20[a] of RA 10742
• The Sangguniang Barangay shall appropriate the
Sangguniang Kabataan Funds in lump-sum
which shall be disbursed solely for youth
development and empowerment purposes.
• The Sangguniang Kabataan shall have financial

independence in its operations, disbursements
and encashment of their fund, income and
expenditures.
Section 20[b] of RA 10742
• The SK Funds shall be deposited in the

name of the SK of the concerned
barangay in a government-owned bank
situated in or nearest to its area of
jurisdiction with the SK Chairperson &
SK Treasurer as the official
signatories.
Section 20[c] of RA 10742
• All Sangguniang Kabataan funds shall be

allocated in an Annual Budget, and if
funds allow, in a Supplemental Budget
in accordance with the adopted Annual
Barangay Investment Program (AIP).
Allocation of SK Funds – RA
10742
Youth Development &
Empowerment Program
• Comprehensive Barangay Youth Development Plan
and Annual Barangay Investment Program shall
give priority to PPAs that will promote and ensure:
• Equitable access to quality education,
• Environmental protection & climate change

adaptation,
• Disaster risk reduction and resiliency,

Allocation of SK Funds – RA
10742
Youth Development &
Empowerment Program
• Youth employment and livelihood,
• Health & Anti-Drug Abuse,
• Gender Sensitivity,
• Sports Development; and
• Capability Building which emphasizes Leadership

Training.
Section 20[d] of RA 10742
• The Budget Cycle of the SK shall be

synchronized with that of the barangay. As
such, Sangguniang Bayan shall, within
60 days upon receipt hereof, review the
annual budget & supplemental
budget of the SK on their compliance in
the immediately preceding provision &
other existing laws, rules & regulations.
Section 30[a] of RA 10742
• Every Barangay, Municipality, City &

Province shall conduct an annual activity
to be known as the Linggo ng
Kabataan on the week where the
12th of August falls to coincide with
the International Youth Day.
SK Reforms RA 10742 –
Sec. 36 Repealing Clause
• Section 329 of RA 7160 – SK fund in
lumpsum, financial independence & SK
Chairperson & Treasurer as official
signatories.
• Sections 423-439 of RA 7160 – Chapter 8

SK Powers & Function, Chapter 9 SK
Pederasyon & Chapter 10 Linggo ng
Kabataan
SK Elections
 Section 1. Date of Elections – The
barangay and SK elections on October
31, 2016 shall be postponed to the 4th
Monday of October 2017.
 Section 3. Hold Over – Until their

successors shall have been duly elected
and qualified, all incumbent barangay
officials shall remain in office, unless
sooner removed or suspended for cause.
Allocation of SK Funds
RA 10923
 Section 7. Use of SK Funds – Until

the new Sangguniang Kabataan
officials have been duly elected and
qualified, the Sangguniang
Barangay shall NOT use the SK
Fund, EXCEPT for Youth
Development and Empowerment
Programs as provided in RA 10742,
SK Reform Act of 2015.
SK Elections
 Section 1. Date of Elections – The
barangay and SK elections on October
23, 2017 shall be postponed to the 2nd
Monday of May 2018 (May 14).
 Section 3. Hold Over – Until their

successors shall have been duly elected
and qualified, all incumbent barangay
officials shall remain in office, unless
sooner removed or suspended for cause.
SK Elections
Section 5. Prohibition on Appointments

of Government Officials and Employee –
The appointment or hiring new
employees, creation of new position,
promotion or giving of salary increases,
remuneration or privileges in the
barangay shall be prohibited for the
period of ten (10) days immediately
preceding the election.
Allocation of SK Funds
RA 10952
 Section 7. Use of SK Fund – Until

the new Sangguniang Kabataan
officials shall have been duly elected
and qualified, the Sangguniang
Barangay shall NOT use the SK
Fund, EXCEPT for Youth
Development and Empowerment
Programs as provided in RA 10742,
SK Reform Act of 2015.
PLANNING &
BUDGETING
Module 2 Session 2
PLANNING
DIAGRAM
FACTORS TO CONSIDER IN
SK PLANNING
 Profile
of Katipunan ng Kabataan
(KK)Members
 Needs and Concerns of

Katipunan ng Kabataan
 PYDP and LYDP
 Available Funds and Resources

KABATAAN
MEMBERS
NEEDS AND
CONCERNS OF KK
Know and assess the needs of
the youth in your barangay
based on discussions with KK
members thru KK Assemblies and
other needs analysis activities
such as surveys and interviews.
PYDP AND LYDP
The Philippine Youth
Development Plan (PYDP) is
the national medium-term plan for
the Filipino youth crafted by the
National Youth Commission
and other youth stakeholders to
address issues and concerns
raised by representatives of youth
and youth serving organizations.
The PYDP
2017-2022
has NINE
CENTERS
FOR
YOUTH
PARTICIPATI
ON
NINE CENTERS FOR YOUTH
PARTICIPATION
1. Health - Healthy living (exercise, nutrition, medical
and dental attention); sexual, reproductive, and
psychosocial health; risk-taking
2. Education - Universal enrolment; educational
efficiency; quality and performance
3. Economic empowerment - Labor force
participation; vulnerable employment;
entrepreneurial activities; employment
enrichment
4. Social inclusion and equity - Youth with specific
needs; youth with disability; indigenous youth;
violence against women; gendered job
discrimination; LGBTQ+; male enrolment and
enrolment attrition
NINE CENTERS FOR YOUTH
PARTICIPATION
5. Peace-building and security - Peace and order;
the peace process; youth in conflict with the law;
drug dependent youth
6. Governance - Sangguniang Kabataan; local and
national elections; government and the
bureaucracy
7. Active citizenship - Accreditation, awareness,
and assistance; culture and the arts; volunteerism
8. Environment - Environmental activities and

practices
9. Global Mobility - Cross-border exchanges and
activities; youth trafficking
Development Plan
(LYDP)
- is the local version of
PYDP which will be crafted
by the SK Federation and
the LYDC. You will base
your barangay plans on the
LYDP.
COMPREHENSIVE BARANGAY
YOUTH DEVELOPMENT PLAN
(CBYDP)
The three-year comprehensive youth

development plan of the barangay that is
formulated by the Sangguniang Kabataan
(SK) in consultation and with concurrence of
the Katipunan ng Kabataan (KK) and
anchored on the Philippine Youth
Development Plan (PYDP) and other Local
Youth Development Plans (LYDP) at the
provincial, city and municipal levels.
ANNUAL BARANGAY YOUTH
INVESTMENT PROGRAM
(ABYIP)
An annual program based on the

Comprehensive Barangay Youth
Development Plan. It contains the
program, projects, and activities or PPAs
and corresponding cost of each, as well as
a cash flow chart to show the approximate
time when the release of corresponding
funds will be needed.
STEPS IN CRAFTING THE SK
PLANS
DEVELOPMENT
COUNCIL (LYDC)
LYDC is a body composed of 8-19
representatives of youth and youth-
serving organizations and the
President and Vice-President of
the SK Pederasyon. The LYDC shall
assist in the planning and
execution of projects and programs
of the SK, and of the Pederasyon at all
levels.
FORM FOR THE LYDP
FORM FOR THE CBYDP
FORM FOR THE ABYIP
PROGR BRIEF PROGRAM / BUDGET SCHEDU
AM/ PROJECT (IN PHP) LE
PROJE DESCRIPTION (MONTH
CT/ )
ACTIVI
TY
Gender This training is designed to Php. 12,500.00 March 2018

Sensitivity open up communications
Training between the genders to (Am Snacks- Php
bring mutual understanding 75x 50 pax=
and respect of each others’ Php. 3750.00)
roles. The training starts
with employing local experts (Lunch- Php
on gender issues who have 100x 50 pax=
a clear understanding of the Php. 5,000.00)
problem within the current
Additional Budgetary Requirement By
ATTRIBUTION
The FY 2019 Annual Budgets of LGUs shall likewise

include PPAs that can be attributed and built-in
within the budget level for the following:
Gender and Development – 5% of General Fund
Senior Citizens & Persons with Disabilities
Implementation of the program of the Local

Councils for the Protection of Children pursuant to
RA No. 9344 – 1% of IRA
Gender and Development
(GAD)
Legal Bases
 Section 30 of the General Provision of Republic

Act No. 10964, FY 2018 General Appropriations
Act;
 Section 2.2.13 of Local Budget Memorandum

No. 75, FY 2018 Internal Revenue Allotment
Level and Other Local Budget Preparation
Matters;
(GAD)
Legal Bases
 PCW-DILG-DBM-NEDA Joint Memorandum

Circular No. 2016-01 and 2013-01, Guidelines
on the Localization of the Magna Carta of
Women;
 Republic Act No. 9710, An Act Providing For the

Magna Carta of Women.
(GAD)
Legal Basis
Section 30 of the GP of RA 10964
 Programs and Projects Related to Gender and
Development. All agencies of the government shall
formulate a Gender and Development Plan designed to
address gender issues within their concerned sectors or
mandate and implement the applicable provisions under
RA 9710 or Magna Carta of Women and Convention on
the Elimination of All Forms of Discrimination Against
Women.
(GAD)
Legal Basis

 The GAD Plan shall be integrated in the regular
activities of the agencies, which shall be at least
five percent (5%) of their budgets;
 For this purpose, the General Fund will be the

basis for computing the five percent (5%) GAD
Budget.
(GAD)
Legal Basis
 In addition, activities currently being undertaken by
agencies which relate to GAD or those that contribute
to poverty alleviation, economic empowerment
especially of marginalized women, protection,
promotion, and fulfillment of women’s human rights,
practice of gender-responsive governance are
considered sufficient compliance with the said
requirement.
(GAD)
Legal Basis
Sec. 2.2.13 of LBM 75
 FY 2018 Annual Budget of LGUs shall

likewise include Programs/Projects/
Activities that can be attributed and
built-in within the budget level for
Gender and Development (GAD).
(GAD)
What is GAD?
 GAD refers to the development
perspective and process that are
participatory and empowering, equitable,
sustainable, free from violence, respectful
of human rights, supportive of self-
determination and actualization of human
potentials;
(GAD)
What is GAD?
 It seeks to achieve gender equality as a

fundamental value that should be reflected in
the development choices;
 Stresses the need of women to organize

themselves and participate in political processes
to strengthen their legal rights.
(GAD)
Creation of LGU GAD Focal Point
System (GFPS)
 The Barangay GFPS shall be chaired by

the Punong Barangay, co-chaired by
the Chair of the Sangguniang Barangay
Committee on Women, Children and
Family.
(GAD)
System (GFPS)
 The following are Members of the

GFPS:
 Sangguniang Barangay Committee on Appropriations
 SK Chairperson
 Barangay Health Worker
 Violence Against Women (VAW) Desk Officer
 Barangay Nutrition Scholar
(GAD)
System (GFPS)
 The following are Members of the

GFPS:
 Tanod Executive Officer;
 Day Care Worker;
 Lupong Tagapamayapa member;
 Women’s organizations existing at the barangay level;
 Barangay Human Rights Action Officer, where existent.
(GAD)
System (GFPS)
 Members of the private sector and academe, as

appropriate may also be considered members
of the GFPS; and
 The Barangay Secretary shall provide

secretariat support to the Barangay GFPS.
(GAD)
What is a GAD Plan?
 A GAD Plan is viewed as an integral part of
the overall LGU Plan. The formulation of a
GAD Plan shall follow the regular planning and
budget calendar/schedule of LGUs and shall be
anchored on the existing Barangay
Development Plan and Annual Investment
Program (AIP) preparation.
(GAD)
What is a GAD Budget?
 A GAD Budget is the total amount provided in the
General Fund Budget of the LGU to finance the
PPAs in the GAD Plan;
 The earmarking of at least 5% of the total

annual appropriation for GAD-related activities
is an indicative figure that should be attributed
in the existing PPAs of LGUs’ budgets.
(GAD)
What is a GAD Budget?
 Accordingly, GAD Budget must not be

interpreted as an Additional and
Separate Fund that will be provided by
the local government;
(GAD)
How is the GAD Budget Prepared?
 The GAD PPAs may be classified into:
1. Organization-focused
2. Client-focused
(GAD)
 Organization-focused, where efforts

are geared to respond to gender issues
that affect the welfare and performance
of women and men employees of the
LGU.
(GAD)
 Client-focused, where efforts address

gender issues that affect the LGU’s
clients and/or constituents.
(GAD)
 Examples of PPAs or expenses that CAN be charged to
the GAD Budget:
1. PPAs that address GAD issues and GAD mandates (e.g.
maintenance and operation of Brgy Violence against
Women Desk) including relevant expenses such as
supplies, travel, food, board and lodging, professional
fees;
2. Capacity Development on GAD (e.g. Gender Sensitivity

Training; Gender Analysis, Gender-responsive Planning)
(GAD)
 Examples of PPAs or expenses that CAN be charged to the
GAD Budget:
3. Activities related to the establishment and strengthening

of enabling mechanisms that support the GAD efforts to
LGUs (e.g. GAD Focal Point System, VAW desk)
4. Salaries of LGU personnel assigned to plan, implement and

monitor GAD PPAs on a full-time basis following the
government rules in hiring and creation of positions.
(GAD)
 Examples of PPAs or expenses that CAN be charged to the
GAD Budget:
5. Brgy. programs that address women’s practical and

strategic needs (e.g. day care center, breastfeeding rooms,
crisis or counseling rooms for abused women and children,
gender-responsive family planning program;
6. Construction expenses for day care center; VAWC center

and women crisis center.
(GAD)
 Examples of PPAs or expenses that CAN be charged to the GAD
Budget:
7. Consultation conducted by the Brgy to gather inputs for
and/or to disseminate the GAD Plan & Budget;
8. Payment of professional fees, honoraria and other services

for gender experts or gender specialists engaged by LGUs for
GAD-related trainings and activities; and
9. Information Education Campaign (IEC) activities

(development, printing and dissemination) that support the GAD
PPAs and objectives of the LGUs.
(GAD)
 Examples of PPAs or expenses that CANNOT be charged to the
GAD Budget:
1. PPAs that are not in the LGUs DILG-endorsed GAD Plan;
2. Personal Services of women employees unless they are working

full-time or part-time on GAD PPAs;
3. Honoraria of GFPS members or other employees working on

their GAD programs;
4. Salaries of casual or emergency employees unless they are hired

to assist in GAD-related PPAs
(GAD)
 Examples of PPAs or expenses that CANNOT be charged to
the GAD Budget:
4. Purchased of supplies, materials, equipment and vehicles

for general use of the LGU;
5. Physical, mental and health fitness including purchase of

supplies, materials, equipment; social, rest and recreation
activities; and religious activities and implementation of
cultural projects unless they are justified as clearly
addressing a specific gender issue.
(GAD)
Schedule to be observed in GAD
Planning & Budgeting
 January - February (a year before the budget

year) – the PB shall issue a directive to the
barangay for the preparation of the annual GPB FY
2019 and annual GAD Accomplishment Report FY
2017;
(GAD)
 March – The consolidated GPBs, together with the GAD
ARs, shall be submitted to the City/Municipal
Planning Development Office in the case of
barangays;
 March – Afterwards, the GPBs shall be submitted not

later than March 31 to the DILG City/Municipal
Local Government Operations Officer for review
and endorsement.
(GAD)
 April-May – DILG C/MLGOO shall review and endorse
LGU GPBs, which shall be returned to the concerned LGU for
inclusion in the preparation of the AIP;
 June-July – the following activities are undertaken

a. Integration of identified gender issues and concerns and
GAD goals, strategies, objectives, targets and PPAs of the
GPB during the formulation, updating or enhancement of
Barangay Development Plan, whenever applicable.
(GAD)
 July-August – The following activities are undertaken
a. Integration of the endorsed GPB PPAs in the annual

barangay budget proposals.
b. The treasurer shall ensure the integration of the GPB in

the LGU budget proposal during the technical budget
hearings.
(GAD)
 September – The Treasurer shall ensure that the
identified GAD PPAs are reflected in the Barangay
Expenditure Program.
 October – Not later than October 16, the Punong

Barangay shall ensure that the identified GAD PPAs are
included in the Budget Message and in the Executive
Budget for submission to the Sangguniang Barangay
for its enactment.
(GAD)
 Within 60 days after receipt of the Annual or
Supplemental Budgets, the Sangguniang
Panlungsod/Bayan shall review the Barangay
Annual/Supplemental Budgets;
 The Sangguniang Panlungsod or Bayan shall

ensure that GAD PPAs have the required resource
allocation in the Annual Budget.
Senior Citizens & Persons
with Disability
starting with the FY 2013 GAA….
No specified
amount (%)
for the
provision for
Senior
Citizens.
with Disability
Section 31, General Provisions,
FY 2018 General Appropriations Act
“All agencies of the government shall
formulate plans, programs and
projects intended to address the
concerns of senior citizens and
persons with disability, insofar as it
relates to their mandated functions,
and integrate the same in their
regular activities.
with Disability
Section 31, General Provisions,
FY 2018 General Appropriations Act
Moreover, all government infrastructure &

facilities shall provide architectural or
structural features, designs or facilities that
will reasonably enhance the mobility, safety
and welfare of persons with disability
pursuant to Batas Pambansa Blg. 344 and RA
No. 7277
with Disability
Projects and Activities
 IEC Information, Education
Campaign/Advocacy to raise the level of
awareness of the general public and policy
makers/decision makers on ageing needs of
persons with disabilities and prevention of
discrimination against and abuse of older
persons and persons with disabilities;
 Livelihood training program for older persons &

persons with disabilities;
with Disability
Projects and Activities
 Care-giving training for family members
of older persons and persons w/
disabilities;
 Infra-projects providing for well-lit

building, readable sign boards,
specifically built and designed comfort
rooms, ramps to facilitate access of older
persons and persons w/ disabilities.
Local Council for the
Protection of Children
•Implementation of the programs of the Local
Councils for the Protection of Children (LCPC)
pursuant to RA No. 9344 (Juvenile Justice and
Welfare Act of 2006).
•One percent (1%) of the Internal Revenue

Allotment of Barangays shall be allocated for
the strengthening and implementation of the
programs of the LCPC. (Sec. 15 of RA 9344)
Local Council for the
Protection of Children
1% Protection of Children
IRA Budget Year P 1,000,000
Multiplied by 1%
LCPC Appropriation P 10,000

Enforcement of Dangerous
Drugs Act of 2002
Section 2.2.7 of LBM No. 75
 In line with the current

Administration’s priority to eradicate
the problem of illegal drugs in the
country, LGUs are hereby enjoined to
comply with the pertinent provisions of
RA No. 9165, including its IRR.
Drugs Act of 2002
Section 51 of RA 9165 / DILG MC
No. 2009-09
 LGUs shall appropriate a substantial
portion of their respective annual
budgets to assist in or enhance the
enforcement of this Act giving priority
to preventive or educational
programs and the rehabilitation or
treatment of drug dependents.
Drugs Act of 2002
 Consistent with the principles of local

autonomy, the local sanggunians shall
appropriate substantial funds from their annual
budgets to be utilized in assisting or enhancing
the enforcement of this Act, giving priority to
educational programs on drug abuse prevention
and control and rehabilitation and treatment of
drug dependents, such amount to be
determined by the Sanggunian concerned
based on the perceived NEED of the locality.
Drugs Act of 2002
 Specifically, LGUs are encouraged to

provide funds in their annual budgets for
the: 1) conduct of barangay clearing
operations; including rehabilitation and
after care of drug users in coordination
with DOH and DSWD; 2) establishment of
special drug education centers; and 3)
strengthening of the criminal justice
system, among others.
Drugs Act of 2002
DILG MC No. 2009-09
Responsibilities of the PB
 Shall identify drug affected house clusters, work
places, streets, puroks and sitios where delivery, sale
or use of illegal drugs are being conducted and to
report the same immediately to the PNP or PDEA.
 Extend necessary assistance and cooperation, from

operations up to prosecution, to the PDEA and PNP
authorities in its operation against illegal drugs.
Drugs Act of 2002
DILG MC No. 2009-09
 Failure to include such appropriation in the said Annual
Budget can subject the local officials concerned to a
possible administrative charge of dereliction of duty.
 In case of adverse reports from PDEA and/or PNP that

illegal drugs’ sale, delivery and use is rampant within the
LGU area of jurisdiction, and the local officials therein,
after having been made aware thereof, failed to take
appropriate measures to enforce RA 9165 may be charged
administratively for gross negligence or dereliction of
duty as may be warranted by evidence.
Thank you &
Good Day!
Achievable steps can overcome impossible

obstacles.
‘ANYTHING IS POSSIBLE IF YOU HAVE
FAITH’…MARK 9:23

Barangay Budget Process

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Barangay Budget Process

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THE LOCAL BUDGET PROCESS PR

Investing in the right priorities

Delivering measurable results

• The different phases overlap with each other

Budget Preparation is an executive

The Sanggunian shall enact,

The Sanggunian shall review the

The responsibility for the

The responsibility for the execution of the

Fiscal responsibility shall be shared by all

Budget Process Expected Results

AIP Preparation Approved AIP for the Budget Year by the

Budget Preparation Executive Budget

Budget Authorization Approved Appropriation Ordinance

Budget Review Review action

Budget Execution PPAs Implemented and Major Final

Budget Accountability LGU Performance Measured

 To focus attention on objective or rethink

 To gain economic, efficient, and effective

• The need to prepare a Barangay

• The plan sets the priority areas of services and

• The budget provides the available resources to

• The Barangay Development Council shall be headed

• Members of the Sangguniang Barangay

o That the AIP should be

o That the local

*Click Mouse in Slide Show to Advance Animation

• General Services – Administrative Services,

• Social Services – Health & Nutrition, Day Care

• Economic Services – Agricultural Services,

• Other Services - BDRRMF

PROGRAM – is a homogenous group

ACTIVITY- is a work process

o All activities and projects are subsumed

Republic of the Philippines

PROGRAM: Public Order and Safety

Expected Outputs: Low incidence of crimes against persons and

Projects: Purchase of patrol vehicle,

Activities: 24-hour barangay tanod surveillance and monitoring

Policy Objectives: This program shall (a) increase access to quality

Expected Outputs: Increased number of patients diagnosed and treated

Projects: Construction of additional health facilities

Activities: Public health awareness activities

Policy Objectives: This program shall (a) increase

Expected Outputs: Increased production in agriculture

Project: Construction of Farm to Market Road

Activities: Agricultural extension in palay

Column 4 and 5 – Implementing Schedule

Republic of the Philippines

Column 8 to 11 – Estimated Cost

Republic of the Philippines

 Personal Services refer to payment of salaries,

 Example: Honoraria, Mid-Year Bonus, Year-End

 Maintenance and Other Operating Expenses

 Example: Utility expenses such as electricity & water;

 CapitalOutlay refer to purchase of goods & services,

 Example: Cost of Buildings and Structures, constructed

oClimate Change Adaptation – directly address impacts

Involves cost estimation per PPAs, preparation

Starts upon receipt of the statement of income &

The Punong Barangay shall prepare

Budget Year or Ensuing