Repubhc of the PhilippinesDEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT

DILG-NAPOLCOM Center, EDSA corner Quezon Avenue, Quezon Cityww\r - dilg. gov. p h

SUBJECT : AMENDMENT TO DILG MEMORANDUM CIRCUIARNO. 2010-149 RE: POSTING OF BARANGAY BUDGET,STATEMENT OF INCOME AND EXPENDITURES AND OTHERBARANGAY FINANCIAL TRANSACTIONS AND ANNUALPROCUREMENT PLAN

Pursuant to Section 351 ol the Local Government (lode of l99l and to ensure

that barangays adherc to thc highcst idcals and standards of transparcncy and

accountability, all Punong Barangays arc hcrcby dirccted to post in an arca insidc thebarangay hall that can bo casily vicwcd by thc public and on thcir wcbsite (ifavailable), thc fbllowing six (6) documents as prescribed by thc Department of Budget

and Management (DBM):

Barangay Budgct. Information dctail on estimatcs of ycarly incomc and

thc total appropriations covcring pcrsonal serviccs, maintcnancc and otheropcraring expcnscs and capital outlay. It shall bc postcd at the bcginning ofthc specificd fiscal ycar and shall rcmain postcd for thc cntirc periodcovered. I Documcnt: Annex 1l

Summary of Income and Flxpenditures. Section 352 of the Code of 1991

rcquircs thc posting within thirty (lt0) days from thc cnd ofcach fiscal year

in at lcast thrcc (li) publicly accessiblc and conspicuous placcs in thcbarangay a summary of all revenucs collcctcd and funds rcccivcd includingthe appropriations and disburscmcnt of such funds during the precedingliscal year. It shall be posted fbr the entire duration of the specified fiscal

year. lDocumcnt: Annex 2l

20olo (lomponcnt <rf thc IRA l]tilization. Inlormation dctail on thc ycarlybarangay cxpcnditures on social dcvolopmcnt, cconomic dcvclopmcnt and

cnvironmcntal managemcnt and othcr barangay expcnscs using thebarangay IRA share. It shall bc postcd at the beginning of the specified

fiscal year and shall remain posted fbr thc entire period covered.

lDocument: Annex 3 |

Annual Procuremcnt Plan or Procurement List. lnformation detail on thename ol proiect, individual item or article and specification or descriptionof good and scrviccs, procurcmcnt mcthod, lund sourcc, unit pricc orcstimatcd cost or approved budgct for thc contract and procurcmcntschedule. lt shall bc postccl for thc cntirc pcriod of thc fiscal ycar.

IDocumcnt: Anncx 4]

1.

3.

4.

" ..E .j:f ,r._JULY 15,2014

MEM.RANDUM .IRCULAR 'JULI IJ,LWL+,

NO. -2014-81 -- - * , _',

,

- . -J'ltoh( ,

TO : CITY AND MUNICIPAL MAYORS, LIGA NG MGA BARANGAY TIJ\III .:PROVINCIAL, CITY AND MUNICIPAL CHAPTER PRESIDENTS,. ..

PUNONG BARANGAYS, DILG REGIONAL DIRECTORS, ARMM . ,,,.

REGIONAL GOVERNOR AND ALL OTHERS CONCERNED

5. List of Notices of Award. Inlbrmation detail on rhe name of project,business address, brief description of goods and services required bybarangay, addrcss of recipient bf goods or services and amount of bid. Itshall bc posted quanerly and shall remain posted for the cntire period ofthe fiscal ycar. If available, rhe actual Notice of Award shall also be postedunder the List of Notices of Award. f Document: Annex 5l

6. Itemized Monthllr Collections and Disbursements. This shall be postedwithin ten (10) days following rhe end of every month by the barangaytreasurer pursuanr ro Section 513 of the l-ocal Governmenr. of 1991 (RA7160). All preceding monthly documenls shall remain posted under thesubsequent monthly documents for reference. IDocument: Annex 6]

Likcwisc, the Punong Barangays are hcreby encouraged to put up a "BarangayFull Disclosurc Board" to post such documcnts. [Format ofthe Board: See Annex 7]

All DILG Regional Directors and the ARMM Regional Governor aredirected to:

(a) I)isseminate this Memorandum Circular and ensure compliance; and(b) Submit the accomplished Barangay !'ull Disclosure Policy (BFDP) l'orm 4 to

the National Barangay Operations Office (NBOO) arnboo.dilgco@gmail.com, with thc following timclincs:

First (luartcr Rcport - on or bcforc April 130;

Sccond (luartcr Rcport - on or bcforc fuly 30;

Third Quarter Report - on or beforc October 30; andFourth Quarter Report - on or bcfbre January 30 ofthe ensuing year

For guidance and compliance of all concerned.

@ ",.lluJJ[ll!Ufll]|ilt|{[,,,,,

At tachmcnt s:

An nt,x l: Barangay BudgctAnncx 2: Summary of Incomc and ExpcndituresAnnex 3: 20olo Component of the IRA UtilizationAnnex 4: Annual Procurement Plan or Procuremelt ListAnncx 5: L,ist ol Noticcs of AwardAnnex 6: Itemized Monthly Collections and DisbursernentsAnncx 7: f-ormat of l]arangay Itull Llisclosure lJoardAnnex 8: RFDP Forms I to 4

Barangay Budget Authorization Form No. I Annex I

Republic of the PhilippinesProvince of

City/ Municipality ofBarangay

BARANGAY BUDGET(FY: )

Regular Session

Begun and held in.20

Be it enacted by the Sangguniang. Province of

, on the day of

Barangay of City/ Municipality ofin Council assembled:

BARANGAY APPROPRIAl'ION OI{DINANCE NO.

AN ORDINANCE APPROPRIATING TI-IE FUNDS FOR BARANGAYCIl'Y/ M L]NICIPALITY OF PI{OVINCE OF

Section I . Sources of Funds. The following incoure as indicated heleof are herby declared as sources offunds particularly the Tax Revenue and Operating and Miscellaneous Income, which are realislic andprobablc to be collected and rer,ritted to the Local Trcasury, nccessary to finance the delivery of basicservices and inrplementation of priority developrnent of Barangay frorn January I,

to December 3 l. , except otherwise specilically provided herein:

Estimated Income for Budget Ycar

Share on Internal Revenue CollectionsShare on Real Prooertv Tax ..............Busincss Taxes (Slores and Rctailcrs)Sltare'ort Sand and Gravel TaxShare on National Wealth ...........Shale on EVATMiscellaneous Taxes on Goods & ServicesOther TaxesOlhcr Sorrrces of lnconrcS uhsidy fi'om Other LCUsTotal A vaihblc Resoulccs

Sec(ion 2. Appropriation of Funds. The lollowing sur.ns or so much thereof as maybe necessary arehereby appropriatcd out of T'ax Rcvenuc and Opclating and Miscellaneous lncome and any unexpectedbalances thereof in the Local 'freasury of the barangay not otherwise appropriated for the basic servicesdelivcry and inrplementation oIdevekrpmr:nt plo.iects.

Barangay Expenditu re Program

Rcl'erencc: Depaflrnent of Brrdget and Manngcnlenl. (2006). Brulgcl Operurlion,s Munual for Baranga|s

P/P/ADcscription

PersonalServices

Maintenance andOther Operating

lxpenses

CapitalOutlay

TOTAL

Agricultural ServicesEstablishnrent of Plant Nursery ........Day Care ServicesHealth and Nutrition Services ..........Peace ad Orrler ServicesAdministrative and Legislative ServicesOther Basic ServicesDevelopment Pro.iects (20% of IRA)...

SK Projects (10% ofGF)

Calanritv Fund t5% ofRFt.I'OTAL

EXPENDITURES

Sectiort 3. The appropriated amount is aimed to produce the expected Major Final Output for thebarangay and is to be measured by perfornrance or output indicators per MFO. This serves as theralionale fior tlre money spent by the Balangay pursuarrt to Section l7 ofthe Local Government Code.

P/P/A DescriptionMA.IOR FINAI, OUTPUT

BUDGET YEAR

Perfbrmance Indicator Estimated Output

Scctiorr 4. General Provisions. The following policies are authorized lor tlre fiscal year.

a. lncome from the operating and miscellaneous fees shall be collected at maximum collectionefficiency.

b. Pliority in the use of inconre shall be for budgetary requiremerrts as mandated by the LocalGovernrlent Code.

c. So'ict conrpliance to the 55% Personal Services limitation shall be observed.d. Pt'iority in the use of savings shall be lbr basic services, augmentation of development

pro.jects and other mandatory expenses provided under the Local Government Code.e. All procurcnrcnt shall follow strictly the provisions of R.A. 9184.

Reference: Departnrent ol'Budget and Management. (2006'). Btrlgct ()lrerdtions Mrnnnlfor Borungmx

Section 5. Effectivity. This Ordinance shall

Date: Approved:

take ef'fbct on .Ianuary I, 20

Nanre and Sigr-ratureol'Sanggunian Member

Narne and Signatureof Sanggunian Member

Name and Signatureof Sanggunian Member

Name and Signatureof Sanggunian Member

Name and Signatureof Sanggunian Menrber

Narne and Signatureof Sangguniang Kabataan Chainnan (if anv)

Nanrc and Signatureof Sanggunian Member

Narne and Signatureof Sanggunian Menrber

I HERl"lllY cERllFY to the correctness ofthc above-quoted Barangay Appropriatio, ordinance.

Secretary to the Sangguniang Barangay

A1'TI]STED:

Chainran. Conrnrittec on Appropr.iation

APPROVED:

Punong Barangay

Reference: Departnrenl ofBudget and Maragernent. (2006). Budget oper.ations Monual.for Barangu.vs

' Barangay Budget Preparation Fonn No. 2 Annex 2

Republic of the philippinesProvince of_

City/ Municipality ofBarangay

ACTUAL INCOME AND EXPENDITURE FOR PAST YEAR(FY: )

(ln 000 Pesos)

Pcu't A. Actual Income TOTAL

Beginning Balance ... . . .. . .

Share on Internal Revenue CollectionsShare on Real Property Tax ...... . ..... . .

Business Taxes (Stores and Retailers)Share on Sand and Gravel TaxShare on National WealthShare on EVATMiscellaneous Taxes on Goods & ServicesOther l'axesOther Specific IncomeSubsidy from Other LGUsTotal Available Resources

Part B. Actual Expenditures

Programs/ Projects/ Activity PersonalServices

Maintenance andOther Operating

Expenses

CapitalOutlay

TOTAL

Agricultural ServicesI .l .Establishment of Plant Nursery

Day Care ServicesHealth and Nutrition ServicesPeace and Order ServicesAdrninistrative and Legislative ServicesImplementation of Development

Projects (20% of IRA)Inrplementation of SK Projects

( 10% SK Funds)lmplcmentalion of Proj ects/ Activities

fbr Unforeseen Events(5% Calamity Fund)

Other Services

Total Expenditures

Agricultural ServicesI . I .Establishment ol'Plant Nursery

Day Care ServicesHealth and Nutrition ServicesPeace and Order ServicesAdministrative and Legislative ServicesIniplemcntation of Development

Projects (20% of IRA)Implerncntation of SK Irrojects

(10% SK Funds)Implementation of Proiects/ ActivitiesReference: Departrnent of Budget and Managerrent. (2006). Budget operdtions Manual for Barangqys

for Unforeseen Events(5% Calamity Fund)

Other Services

Total Expenditures

Agricultural ServicesI . I .Establishment of Plant Nursery

Day Care ServicesHealth and Nutrition ServicesPeace and Order ServicesAdministrative and Legislative ServicesImplementation of Development

Projects (20% of IRA)Implementation of SK Projects

(10% SK Funds)Implementation of Projects/ Activities

for Unforeseen Events(5% Calamity Fund)

Other Selvices

Total Expenditures

Agricultural ServicesI . I .Establishment of PIant Nursery

Day Care ServicesHealth and Nutrition ServicesPcace and Order ServicesAdministrative and Legislative ServicesImplementation of Development

Projects (20% of IRA)Implementation of SK Projects

( l0% SK Funds)Lnplcmentation of Projects/ Activities

for Unforeseen Events(5% Calamity Fund)

Other Services

'fotal Expenditures

BALANCE/ DEFICIT

Prcpared by:

Barangay Treasurer

Certified by: Approved by:

City/ Municipal Accountant Punong Barangay

Instructions:

B.Indicate the Actual Income for the Past Year from all sources.Indicate the Actual Expenditure lbr the Past by Major Final output or program/ project/Activity and by expenditure class (Personal Services, Maintenance and Other OperatingExpenses and Capital Outlay)

Reference: Departmcnt ofBudget and Management. (2006). Budget operolions Manuol for Barangtrys

AIP Form No. 4

TOTAL IRA lor F'Y:X 20o/o -

Annex 3

Republic t-rl' the PhilippinesProvince of

Cityi Municipality ofBarangay

PRIORITIES FOR DEVELOPMENT PROJECTS(20% coMPoNDNT OF IRA UTTLIZATTON)

(Fy: )

Priority Development ProjectsFunded by the 20% of IRA

Project Description (1 )

RANK(2)

Project Cost(3)

CumulativeTOTAL

(4)

ry4il](l) Describe the project to be implemented like construction of a Day Care Center,

acquisition ofa computer, etc, in their order ofpriority.(2) lndicate in this column the ranking of development projects in their proper order,

Rank I is the first priority, Rank 2 is the second, etc.(3) lndicate the total pro.ject cost that will complete the project.(a) Add all project costs liom Rank I to the last rank equivalent to the 20o/o of the IRA or

hiqher

Reference: Departlnent of Budget and Management. (2006). Budget Opcrutions Manual.for Baranguys

Republic of the PhilippinesProvince of

City/ Municipality ofBarangay

ANNUAL PROCUREMENT PLAN(FY: )

Name of Barangay:

Program Control No.

Prepared by: Approved by:

Barangay Treasurer Punong Barangay

Amex 5

Republic of the PhilippinesProvince of

Citl'/ Municipality ofBarangay

LIST OF NOTICE OF AWARDFor the _ Quarter of FY

DATE NAME OF PROJECTDESCRIPTION

(Please check) NAME OF CONTRACTOR AMOUNT REMARKSlnfrastructure Good Service

Prepared by: Approved by:

Barangay Treasurer Punong Barangay

Republic of the PhilippinesProvince of

Municipality{ City ofBarangay

NOTICE OF AWARI)

DATE

NAME OF SUPPLIDRBUSINESS ADDRESS

Dear Sir/ Madame:

We are happy to notify you that your Bid for the to be used( Brief Dcscrip(ion ofCOODS and SERVTCES Required by Barangay)

with a Contract Price ofequivalent to(Addrcss ot-Recipient ofCoods or Ssrviccs) (Amount)

(Words and Figurcs)

bidders is hereby accepted.

as corected and modified in accordance with the Instruction to

You are hereby required to provide within ten (10) days the performance security in the form and

the amount stipulated in the Instruction of Bidders. Failure to provide the performance security

shall constitute sufficient ground for cancellation of the award and forfeiture ofthe bid security.

Very truly yours,

PTJNONG BARANGAY

Confonne:

Name of SupplierDate:

Annex 6

Rcpublic of the PhilippinesProvincc of

City/ Municipaliry ofBarangay

ITEMIZED MONTHLY COLLECTION AND DISBURSEMENTFor the month of , Fy

DATECOI,LECI'ION

I PARTICULARS I AMouNiDISBURSEMENT

- DATE Tp-ARTIcuLARsT-lMOtrNT

TOTAL COLLECTION: TOTAL EXPENSES:

Prcpared by: Noted by:

Bararrgay 'l-reasurerPunong Barangay

| -rd I| .e €l | | | -o HllEEi,&l l=rl l.!E'61l- | lEiil:t t!El lEeR:llf^ol lE+iq3' lP.9 l lE;k*ll#B'l lq.fri31 l#:l lq;#31

l=il tPe-et t;=t t,4P'ltix I tccccl t;.Yt Itctrtrllrt I looool lF\-./ | looool| | l!. rr!-p- | | | lr.!r! p.tr

I

tlt rllo.ll.o r, ll>-'l

--rl9 qlI o.!llY?l| €.EI o ol

BFDP Monitoring Form l.

Region:

Provincei HUC,/ICC:

Cityi Municipality:Barangay:

Prepared by:

Barangay Secretary

Note:

Ifcomplied, please put number "l" in the appropriare column.Ifnot complied, please put number "0".

COMPLIANCE TO BARANGAY FULL DISCLOSURE POUCY(DILG llc NO. 2014__ )

For the _ Quarter of Fy _

-Total No. of Documents Posted (out of 8):

Submitted by:

Punong Barangay

Noted by:

Ciry Director/CLGOO/MLGOO

Name of Document

Annual Quarterly M9ryhly

RemarksDate Posted for

the 1st Quarter

Remain Posted

( ) Ouaner

(_)Quarter

lst Month:

(_)2nd Month:

(_)3rd Month:

(_)1. Barangav Budget I

2. Summary of Income and Expenditures

3. 200.6 Componenr of IRA Ltilizarion

,1. Alnual Procurement Plan

5. Lisr ofNotices of Award '5

6. Itemized Nlonthly Collection and Disbursement '6 '€

BFDP \lonitoring Form 2.

COMPLIANCE TO BARANGAY FULL DISCLOSURE POLICY(DrLG \,rC NO 2014-_ )

For the _ Quarrer of FYRegion:

Province/HUCr/ICC:Citvr'Nlunicipalitv'

BAR{NGAY

PERCENTAGE (Ob)

Compliance to FDP

List of Nolices

of Arvard

i5)

\ote:

tf complied, please put number "1" in rhe appropriate columns.

If not complied, please put number "0".

'Compliance to FDP" columns:

If eight (8) documents are posred, please pur number "1" under "Full.'lf one to seven (1 7) documents are posted, please put "l" under "Partial."

tf zero (0) or no documents posred, please put " 1" ir.nder 'Non."

Date:

BFDP i\lonitoring Form 3.

COMPLIANCE TO BARANGAY FULL DISCLOSURE POLICY(DrLG \,rC NO. 2011_ )

For the _ Quarter of F\' _

Region:

Province:

CITY/MLTNICIPALITY

PERCENTAGE (o/o)

TOTAL NO,

OF

BAR,{NGAYS

No. of Barangays

lompr rant to luPList of Norices

of Arvard(5)

Itemized Nlonthly Collectionand Disbursement

Date:

BFDP N{onitoring Form 4.

COMPLIANCE TO BARANGAY FULL DISCLOSURE POLICY(DILG X,,tC NO. 2011__ )

For the _ Quarter of FY __'

Region:

PROVINCE/HUCIICC

PERCENIAGE (0z6)

TOTALNO.OF

BARANGAYS

No. of Barangays

Compliant to FDPList of Notices

ofAu'ard(j)

Date: