New Barangay Budget Authorization

7/21/2019 New Barangay Budget Authorization

1/40

THE BUDGET CYCLE


2/40

WHEN IS THE START OF BUDGETAUTHORIZATION PHASE

Under Section 318 of theCode, the local chief

executie !hall !u"#it theexecutie "ud$et to the!an$$unian concerned not

later than the 1%th

of &cto"erof the current fi!cal 'ear(


3/40

LIABILITYFOR FAILURE TO

SUBMIT AN EXECUTIVE BUDGET

Failure to submit su! bu"#et o$t!e "ate %resribe" !erei$ s!all

sub&et t!e loal !ie' e(euti)e tosu! rimi$al a$" a"mi$istrati)e%e$alties as %ro)i"e" 'or u$"er t!e

Co"e a$" ot!er a%%liable la*s+,-Se+ ./01 RA 2/345


4/40

BUDGET )UTH&*+)T+&-.&cto"er 1/ 0 &cto"er 31

What does the Local Code say?

Section 391 (a)(3)of te !o"e #$o%i"e&' theSangguniang Barangay shall enactannual and supplemental budgets inaccordance with the provisions of thisCode.

Ti& &tae of te *"et #$oce&& i& te a"o#tionan" enact+ent of a Ba$ana, B*"et into aGene$a- A##$o#$iation& O$"inance (GAO).


5/40


6/40

Ste2 1 4re!ent the ExecutieBaran$a' Bud$et to the

San$$unian$ Baran$a'

0 De-i%e$ te State of te Ba$ana, A""$e&& (SOBA)0 Fo--o !ontent& of B*"et 2e&&ae0 !a-en"a$ an" !e$tif, a& *$ent te #$o#o&e"Eec*ti%e *"et


7/40

Co$te$ts o' Bu"#et Messa#e

6oli8 t!rusts 'or t!e Bu"#et Year

Estimate" I$ome 'or t!e Bu"#et Year

E(%e$"iture 6ro#ram

E(%ete" Results to be Aom%lis!e"


8/40

E''et o' a Bill Certi'ie" as Ur#e$t

;!et!er or $ot i$lu"e" i$ ale$"aro' busi$ess1 t!e bill ma8 be%rese$te" a$" o$si"ere" b8 t!e

bo"8 at t!e same meeti$# *it!outsus%e$"i$# t!e rules -Art+ /42 -e55

It ma8 be submitte" 'or 'i$al )oti$#

imme"iatel8 a'ter "ebate orame$"me$ts "uri$# 9$" rea"i$#-Art+ /42 -'51 IRR5


9/40

STE4 5( Deli"erate on theExecutie Bud$et

T!is is i$itiate" b8 t!e Committee o$A%%ro%riatio$s

-Disuss t!e alloatio$ o' i$ome+5


10/40

BUDGET)*Y*E6U+*E7E-TS

94< o' IRA 'orDe)elo%me$t 6ro&ets

=< o' Re#ular I$ome"eri)e" 'romre#ular7reurri$#soures 'or Calamit8Fu$"

/4< o' t!e Ge$eralFu$" s!all be set asi"e'or t!e Sa$##u$ia$#>abataa$+

9< o' Real 6ro%ert8Ta( olletio$ o' t!e$e(t %ree"i$# 8ear'or Disretio$ar8E(%e$ses o' t!e

6u$o$# Bara$#a8

==< o' Re#ularI$ome o' $e(t

%ree"i$# 8ear s!allbe t!e 6S limitatio$


11/40

Di&c*&& te a--ocation of inco+e toote$ P$io$it, P$o4ect&5 Acti%itie& an"

P*$#o&e&Ot!er 6riorit8 6ro&ets7Ser)ies

? 6riorit8 6ro&ets o)er a$" abo)e t!e

94< o' t!e IRA? Basi Ser)ies Deli)er8

? E(%ete" Results7Out%ut

? 6er'orma$e I$"iators 'or ea! Ma&orFi$al Out%ut


12/40

Discuss Sources of Income

IRA a$" Natio$al ;ealt! s!ares

Loall8@#e$erate" I$ome

? I$ome 'rom Ta( Re)e$ue

? I$ome 'rom O%erati$# a$"Misella$eous Re)e$ue

? I$ome 'rom Ot!er Soures


13/40

6ERIOD OF BUDGET DELIBERATIONS

Re#ular 6erio"From submissio$ o' E(euti)e Bu"#etu% to e$atme$t o' Ge$eralA%%ro%riatio$ Or"i$a$e but $ot to #o

be8o$" Deember ./st+ -Se+ ./5

E(te$sio$ 6erio"

From a$uar8 /stu% to t!e %assa#e o't!e A%%ro%riatio$ Or"i$a$e but $ot to#o be8o$" Mar! ./st-Se+ .9.5


14/40

GUIDELINES IN BUDGET AUTORIATION

6riorit8 o' Basi ser)iesA%%ro%riatio$ o' S!ares 'rom$atio$al *ealt!

A%%ro%riatio$s 'or a"mi$istrati)e

e(%e$sesI$lusio$ o' $e* items i$ t!eE(euti)e Bu"#et

Tra$s'er o' A%%ro%riatio$Au#me$tatio$ o' items o'a%%ro%riatio$

A%%ro%riatio$ 'or e$tertai$me$t orree%tio$


15/40

6RIORITY IN TE USE OF FUNDS

)n' fund or re!ource aaila"lefor the u!e of local $oern#entunit! !hall "e first allocated for

the provision of basic servicesand facilities enumerated insubsection (b) hereof, "eforea22l'in$ the !a#e for other

2ur2o!e!, unle!! otheri!e2roided in the Code9 .Sec( 1/.$, *) /1%:(


16/40

SARES FROM NATIONAL ;EALT

The 2roceed! fro# the !hare! of local$oern#ent unit! fro# the utili;ationand deelo2#ent of national ealth!hall "e a22ro2riated to finance local

deelo2#ent and lielihood 2ro of it !hall "ea22lied !olel' to loer the co!t ofelectricit' in the LGU here !uch a!ource of ener$' i! located( .Sec( 5?@


17/40

C!a$#es i$ t!e E(euti)e Bu"#et

The Local San$$unian #a'not increa!e the executie"ud$et nor include neite#! exce2t to 2roide for!tatutor' and contractualo"li$ation!A9 .)rt 1@,+**


18/40

6ro!ibitio$ a#ai$st reli#ious or%ri)ate %ur%oses

No %ubli mo$e8 or%ro%ert8 s!all be

a%%ro%riate" or a%%lie" 'orreli#ious or %ri)ate

%ur%oses+ -Se+ ..=5


19/40

Tra$s'er o' Fu$"s

Fu$"s s!all be a)ailablee(lusi)el8 'or t!e s%ei'i%ur%ose 'or *!i! t!e8 !a)e

bee$ a%%ro%riate"+ No or"i$a$e s!all be %asse"

aut!orii$# a$8 tra$s'er o'a%%ro%riatio$s 'rom o$e item toa$ot!er+ -Se+ ..35


20/40

A*+entation of ite+& ofa##$o#$iation

T!e Loal C!ie' E(euti)e or t!e%resi"i$# o''ier o' t!e sa$##u$ia$o$er$e" ma81 b8 or"i$a$e1 be

aut!orie" to au#me$t a$8 item i$t!e a%%ro)e" a$$ual bu"#et 'or t!eirres%eti)e o''ies 'rom sa)i$#s i$

ot!er items *it!i$ t!e samee(%e$ses lass o' t!eir res%eti)ea%%ro%riatio$s+


21/40

6ro!ibitio$ A#ai$st E(%e$ses 'orRee%tio$ a$" E$tertai$me$t

-o #one' !hall "e a22ro2riated, u!ed,or 2aid for entertain#ent or rece2tionexcept to the extent of therepresentation allowances authorized bylaw or for the rece2tion of i!itin$di$nitarie! of forei$n $oern#ent! or

forei$n #i!!ion, or hen ex2re!!l'authori;ed "' the 4re!ident in !2ecificca!e!(9 .Sec( 3@3


22/40

Ste2 3( Enact#ent of the General)22ro2riation! &rdinance .G)&5

&n or "efore the end of thecurrent fi!cal 'ear, theSan$$unian concerned !hallenact, throu$h an ordinance theannual "ud$et of the LGU for theen!uin$ fi!cal 'ear on the "a!i!

of the e!ti#ate! of inco#e andex2enditure! !u"#itted "' theLCE .Sec( 31?(


23/40

Ste2 @( )22roal of the General)22ro2riation &rdinance"' the 4unon$ Baran$a'

Or"i$a$e e$ate" b8 t!e

sa$##u$ia$ bara$#a8 s!all1u%o$ a%%ro)al b8 t!e ma&orit8o' all its members1 be si#$e" b8

t!e 6u$o$# Bara$#a8, -Se+ =:-)).


24/40

Effectiit' of the Bud$et

The ordinance enactin$the annual "ud$et !hall

tae effect at the"e$innin$ of the en!uin$fi!cal 'earA9 .Sec( 35:


25/40

E''eti)it8 o' t!e Su%%leme$tal Bu"#et

x x x )n ordinanceenactin$ a !u22le#ental"ud$et, hoeer, !halltae effect u2on it!

a22roal or on the datefixed therein9 Sec( 35:(


26/40

E''et o' Failure to E$at t!e Bu"#et-/5

+n ca!e the San$$unian fail!to 2a!! the ordinance

authori;in$ the annuala22ro2riation! "' anuar' 1!t,the a22ro2riation ordinance

of the 2recedin$ 'ear !hall "edee#ed reenacted .)rt( @1,+**(


27/40

E''et o' Failure to E$at t!e Bu"#et-95

+f the San$$unian fail! to enactthe a22ro2riation ordinance atthe "e$innin$ of the en!uin$fi!cal 'ear, it !hall continue tohold !e!!ion! for ?: da'! fro#the "e$innin$ of the fi!cal 'ear,

until !uch ordinance i! a22roed,and no other "u!ine!! !hall "etaen u2( .Sec( 353


28/40

E''et o' Failure to E$at t!e Bu"#et-.5

Items o' a%%ro%riatio$s "eeme"ree$ate" -Se+ .9.5

o$oraria o' bara$#a8 o''iials

Salaries a$" *a#es o' e(isti$# %ositio$s

Statutor8 a$" Co$tratual Obli#atio$s

Esse$tial o%erati$# e(%e$ses

aut!orie" i$ t!e a$$ual a$"su%%leme$tal bu"#ets o' t!e %re)ious8ear+


29/40

E''et o' Failure to E$at t!e Bu"#et-:5

67No o$"inance a*to$i8in&*##-e+enta- a##$o#$iation&&a-- e #a&&e"in #-ace of teann*a- a##$o#$iation&

Sec.3:3).


30/40

Reor"i$# o' Ge$eral A%%ro%riatio$s

Or"i$a$e -GAO5

Each !an$$unian !hall ee2 a


31/40

BARANGAY BUDGET AUTORIATIONFORM NO+ /

Bara$#a8 Cit87Mu$ii%alit8 6ro)i$e o'

Re#ular Sessio$

Be#a$ a$" !el" i$ 1 o$

t! "a8 o' 1 +

Bara$#a8 A%%ro%riatio$ Bill No+


32/40

Bara$#a8 Bu"#et Aut!oriatio$ Form No+ 4/

AN ORDINANCE A66RO6RIATING FUNDS FOR BARANGAY+

Be it e$ate" b8 t!e Sa$##u$ia$# Bara$#a8 o' i$Cou$il assemble"H

Setio$ /+ Source of und!+ T!e 'ollo*i$# i$ome asi$"iate" !ereo' are !ereb8 "elare" as soures o''u$"s %artiularl8 t!e Ta( Re)e$ue a$" O%erati$# a$"Misella$eous I$ome1 *!i! are realisti a$" %robableto be ollete" a$" remitte" to t!e Loal Treasur81

$eessar8 to 'i$a$e t!e "eli)er8 o' basi ser)ies a$"im%leme$tatio$ o' %riorit8 "e)elo%me$t o' Bara$#a8 'rom a$uar8 o$e to Deember t!irt8@o$e1T*o t!ousa$" a$" 1 e(e%t ot!er*ise s%ei'iall8%ro)i"e" !erei$H


33/40

E!ti#ated +nco#e for Bud$et Year

S!are o$ I$ter$al Re)e$ue Colletio$s 6

S!are o$ Real 6ro%ert8 Ta(

Busi$ess Ta(es -Stores a$" Retailers5

S!are o$ Sa$" a$" Gra)el Ta(S!are o$ Natio$al ;ealt!

S!are o$ EVAT

Misella$eous Ta(es o$ Goo"s a$" Ser)ies

Ot!er Ta(es

Ot!er S%ei'i I$ome

Subsi"8 'ro Ot!er LGUs

Total A)ailable Resoures 6


34/40

Baran$a' Ex2enditure 4ro$ra#

Section 5( )22ro2riation of und!+ T!e'ollo*i$# sums or so mu! t!ereo' asma8be $eessar8 are !ereb8 a%%ro%riate"out o' Ta( Re)e$ue a$" O%erati$# a$"

Misella$eous I$ome a$" a$8u$e(%e$"e" bala$es t!ereo'1 i$ t!e LoalTreasur8 o' t!e bara$#a8 $ot ot!er*isea%%ro%riate" 'or basi ser)ies "eli)er8

a$" im%leme$tatio$ o' %riorit8"e)elo%me$t %ro&ets+


35/40

Ba$ana, E#en"it*$e P$o$a+4F4F) De!cri2tion 4er!onal

Serice!7aintenance

and other

&2eratin$Ex2en!e!

Ca2ital&utla'

Total

A#riultural Ser)ies

Da8 Care Ser)ies

ealt! Nutritio$ Ser)ies

6eae Or"er Ser)ies

A"mi$istrati)e Le#islati)e Ser)ies

De)elo%me$t 6ro&ets -94< o' IRA5

S> 6ro&ets -/4< o' GF5

!a-a+it, P$o4ect& (;< of RF)


36/40

Setio$ .+ T!e a%%ro%riate" amou$t is aime" to %ro"ue t!ee(%ete" ma&or 'i$al out%ut -MFO5 'or t!e bara$#a8 a$"

are to be measure" b8 %er'orma$e or out%ut i$"iators%er MFO+ T!is ser)es as t!e ratio$ale 'or t!e mo$e8 s%e$t'or t!e )arious ser)ies a$" "e)elo%me$t %ro&ets %ro)i"e"b8 t!e Bara$#a81 %ursua$t to setio$ /2 o' t!e LoalGo)er$me$t Co"e+

Bu"#et Year

6767A Desri%tio$ 6er'orma$e Estimate"

MAOR FINAL OUT6UT I$"iator Out%ut


37/40

Section @( General 4roi!ion!+ T!e 'ollo*i$# %oliies areaut!orie" 'or t!e 'isal 8earH

a+ I$ome 'rom o%erati$# a$" misella$eous 'ees s!all beollete" at ma(imum olletio$ e''iie$8+

b+ 6riorit8 i$ t!e use o' i$ome s!all be 'or bu"#etar8reJuireme$ts as ma$"ate" b8 t!e loal o"e+

K 94< o' IRA 'or "e)elo%me$t %ro&ets

K =< 'or U$'oresee$ E)e$tsK /4< 'or Sa$##u$ia$# >abataa$ -S>5

+ Strit om%lia$e to t!e ==< 6erso$al Ser)ies limitatio$s!all be obser)e"+

"+ 6riorit8 i$ t!e use o' sa)i$#s s!all be 'or basi ser)ies1

au#me$tatio$ o' "e)elo%me$t %ro&ets a$" ot!erma$"ator8 e(%e$ses %ro)i"e" u$"er t!e Loal Co"e+

e+ All %roureme$t s!all 'ollo* stritl8 t!e %ro)isio$s o' R+A+/0:+


38/40

Setio$ =+ E''eti)it8+ T!is Or"i$a$e s!all tae e''et imme"iatel8u%o$ its a%%ro)al+

Date 6romul#ate"H

Carrie" U$a$imousl81

Name a$" Si#$ature o' Bara$#a8 Sa$##u$ia$ Members+

I EREBY CERIFY to t!e orret$ess o' t!e abo)e@Juote" LoalA%%ro%riatio$ Or"i$a$e+

Seretar8 to t!e Sa$##u$ia$# Bara$#a8

)tte!ted

C!airma$1 Committee o$ A%%ro%riatio$

)44*&ED

LCE1 6u$o$# Bara$#a8


39/40


40/40

t!a$ 8ou

New Barangay Budget Authorization

Documents

Transcript of New Barangay Budget Authorization