Barangay Budget Authorization Form No.

1 Annex 1

Republic of the Philippines

Province of ___________________
City/ Municipality of __________________
Barangay _______________________

BARANGAY BUDGET
(FY: ________)
_____________________ Regular Session

Begun and held in ___________________, ______________________, on the ______ day of

______________, 20________.

BARANGAY APPROPRIATION ORDINANCE NO. ________

AN ORDINANCE APPROPRIATING THE FUNDS FOR BARANGAY _____________.

CITY/ MUNICIPALITY OF __________________. PROVINCE OF ____________________.

Be it enacted by the Sangguniang Barangay of __________________, City/ Municipality of

______________________, Province of ______________________, in Council assembled:

Section 1. Sources of Funds. The following income as indicated hereof are herby declared as sources of
funds particularly the Tax Revenue and Operating and Miscellaneous Income, which are realistic and
probable to be collected and remitted to the Local Treasury, necessary to finance the delivery of basic
services and implementation of priority development of Barangay _________________ from January 1,
_____ to December 31, ______, except otherwise specifically provided herein:

Estimated Income for Budget Year

Share on Internal Revenue Collections ………………………….. ________________

Share on Real Property Tax ……………………………………… ________________
Business Taxes (Stores and Retailers) …………………………… ________________
Share on Sand and Gravel Tax …………………………………… ________________
Share on National Wealth ……………………………………...… ________________
Share on EVAT ………………………………………………….. ________________
Miscellaneous Taxes on Goods & Services ……………………... ________________
Other Taxes ……………………………………………………… ________________
Other Sources of Income ………………………………………… ________________
Subsidy from Other LGUs ….…………………………………… ________________
Total Available Resources ….…………………………………… ________________

Barangay Expenditure Program

Section 2. Appropriation of Funds. The following sums or so much thereof as maybe necessary are
hereby appropriated out of Tax Revenue and Operating and Miscellaneous Income and any unexpected
balances thereof in the Local Treasury of the barangay not otherwise appropriated for the basic services
delivery and implementation of development projects.

Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
 Maintenance and
P/P/A Personal Capital
Other Operating TOTAL
Description Services Outlay
Expenses

Agricultural Services ………………..

Establishment of Plant Nursery ……..
Day Care Services …………………...
Health and Nutrition Services …….…
Peace ad Order Services ……………
Administrative and Legislative Services
Other Basic Services …………………
Development Projects (20% of IRA)…
___________
___________
___________

SK Projects (10% of GF)

___________
___________
___________

Calamity Fund (5% of RF)

TOTAL EXPENDITURES

Section 3. The appropriated amount is aimed to produce the expected Major Final Output for the
barangay and is to be measured by performance or output indicators per MFO. This serves as the
rationale for the money spent by the Barangay pursuant to Section 17 of the Local Government Code.

P/P/A Description BUDGET YEAR

MAJOR FINAL OUTPUT
Performance Indicator Estimated Output

Section 4. General Provisions. The following policies are authorized for the fiscal year.

a. Income from the operating and miscellaneous fees shall be collected at maximum collection
efficiency.
b. Priority in the use of income shall be for budgetary requirements as mandated by the Local
Government Code.
c. Strict compliance to the 55% Personal Services limitation shall be observed.
d. Priority in the use of savings shall be for basic services, augmentation of development
projects and other mandatory expenses provided under the Local Government Code.
e. All procurement shall follow strictly the provisions of R.A. 9184.

Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
Section 5. Effectivity. This Ordinance shall take effect on January 1, 20_____.

Date: Approved:

____________________________________ ____________________________________
Name and Signature Name and Signature
of Sanggunian Member of Sanggunian Member

____________________________________ ____________________________________
Name and Signature Name and Signature
of Sanggunian Member of Sanggunian Member

____________________________________ ____________________________________
Name and Signature Name and Signature
of Sanggunian Member of Sanggunian Member

____________________________________ ____________________________________
Name and Signature Name and Signature
of Sanggunian Member of Sangguniang Kabataan Chairman (if any)

I HEREBY CERTIFY to the correctness of the above-quoted Barangay Appropriation Ordinance.

____________________________________
Secretary to the Sangguniang Barangay

ATTESTED:

________________________________
Chairman, Committee on Appropriation

APPROVED:

____________________________________
Punong Barangay

Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
Barangay Budget Preparation Form No. 2 Annex 2

Republic of the Philippines

Province of ___________________
City/ Municipality of __________________
Barangay _______________________

ACTUAL INCOME AND EXPENDITURE FOR PAST YEAR

(FY: _________)
(In 000 Pesos)

Part A. Actual Income TOTAL

Beginning Balance …………………………………………. __________________
Share on Internal Revenue Collections …………………….. __________________
Share on Real Property Tax ………………………………… __________________
Business Taxes (Stores and Retailers) ……………………… __________________
Share on Sand and Gravel Tax ……………………………… __________________
Share on National Wealth ………………………………….. __________________
Share on EVAT …………………………………………….. __________________
Miscellaneous Taxes on Goods & Services ……………….. __________________
Other Taxes ………………………………………………... __________________
Other Specific Income ……………………………………… __________________
Subsidy from Other LGUs ………………………………… __________________
Total Available Resources …………………………………. __________________
Part B. Actual Expenditures
Maintenance and
Personal Capital
Programs/ Projects/ Activity Other Operating TOTAL
Services Outlay
Expenses
Agricultural Services
1.1.Establishment of Plant Nursery _______ _______________ _______ _______
Day Care Services _______ _______________ _______ _______
Health and Nutrition Services _______ _______________ _______ _______
Peace and Order Services _______ _______________ _______ _______
Administrative and Legislative Services _______ _______________ _______ _______
Implementation of Development
Projects (20% of IRA) _______ _______________ _______ _______
Implementation of SK Projects
(10% SK Funds) _______ _______________ _______ _______
Implementation of Projects/ Activities _______ _______________ _______ _______
for Unforeseen Events _______ _______________ _______ _______
(5% Calamity Fund) _______ _______________ _______ _______
Other Services
Total Expenditures
BALANCE/ DEFICIT
Prepared by: Certified by: Approved by:
__________________ _______________________ __________________
Barangay Treasurer City/ Municipal Accountant Punong Barangay
______________________________________________________________________________
Instructions:

A. Indicate the Actual Income for the Past Year from all sources.
B. Indicate the Actual Expenditure for the Past by Major Final Output or Program/ Project/
Activity and by expenditure class (Personal Services, Maintenance and Other Operating
Expenses and Capital Outlay)

Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
AIP Form No. 4 Annex 3

Republic of the Philippines

Province of ___________________
City/ Municipality of __________________
Barangay _______________________

PRIORITIES FOR DEVELOPMENT PROJECTS

(20% COMPONENT OF NTA UTILIZATION)
(FY: _________)
TOTAL NTA for FY: _________________
X 20% = _________________

Priority Development Projects

Cumulative
Funded by the 20% of NTA RANK Project Cost
TOTAL
(2) (3)
(4)
Project Description (1)

Instructions:

(1) Describe the project to be implemented like construction of a Day Care Center,
acquisition of a computer, etc, in their order of priority.
(2) Indicate in this column the ranking of development projects in their proper order,
Rank 1 is the first priority, Rank 2 is the second, etc.
(3) Indicate the total project cost that will complete the project.
(4) Add all project costs from Rank 1 to the last rank equivalent to the 20% of the NTA
or higher

Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays
 Annex 4
Republic of the Philippines
Province of _________________
City/ Municipality of _________________
Barangay _________________________

ANNUAL PROCUREMENT PLAN

(FY: _________)

Name of Barangay:
Program Control No. PLANNED AMOUNT
Department/ Office: Regular Contingency Total Date Submitted:

Distribution
Item Unit
Description Qty Unit Total Cost st
1 Quarter nd
2 Quarter 3rd Quarter 4th Quarter
No. Cost
Qty Amount Qty Amount Qty Amount Qty Amount

TOTALS

Prepared by: Approved by:

________________________ ____________________________

Barangay Treasurer Punong Barangay

 Annex 5

Republic of the Philippines

Province of _________________
City/ Municipality of _________________
Barangay _________________________

LIST OF NOTICES OF AWARD

For the ____ Quarter of FY _________

DESCRIPTION
DATE NAME OF PROJECT (Please check) NAME OF CONTRACTOR AMOUNT REMARKS
Infrastructure Good Service

Prepared by: Approved by:

_________________________ _________________________

Barangay Treasurer Punong Barangay

 Republic of the Philippines
Province of ___________
Municipality/ City of ___________
Barangay ______________

NOTICE OF AWARD

DATE

NAME OF SUPPLIER
BUSINESS ADDRESS

Dear Sir/ Madame:

We are happy to notify you that your Bid for the ______________________________ to be used
(Brief Description of GOODS and SERVICES Required by Barangay)

at _______________________________ with a Contract Price of equivalent to ______________

(Address of Recipient of Goods or Services) (Amount)

__________________________, as corrected and modified in accordance with the Instruction to

(Words and Figures)

bidders is hereby accepted.

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 of the bid security.

Very truly yours,

____________________
PUNONG BARANGAY

Conforme:

____________________
Name of Supplier
Date: _______________
 Annex 6

Republic of the Philippines

Province of _________________
City/ Municipality of _________________
Barangay _________________________

ITEMIZED MONTHLY COLLECTIONS AND DISBURSEMENTS

For the month of __________, FY _________

COLLECTION DISBURSEMENT
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT

TOTAL COLLECTION: TOTAL EXPENSES:

Prepared by: Noted by:

________________________ ___________________________

Barangay Treasurer Punong Barangay

 Annex 7
(Annex B of DBM-DILG-DOF Joint Memorandum Circular No. 2018-1
dated July 12, 2018)

Barangay Financial Report

STATEMENT OF RECEIPTS AND EXPENDITURES

City/Municipality Code : _________________________

City/Municipality Name : _________________________
Barangay Code : _________________________
Barangay Name : _________________________
Year : _________________________

Particulars Account Code Actual Year Current Year Budget

(1) (PGCA) First Second Total Year
(2) Semester Semester
TOTAL REVENUE
A. Local Sources
1. Tax Revenue
a. Real Property Tax
b. Tax on Business
c. Other Taxes
2. Non-Tax Revenue
a. Fees and Charges
b. Receipts from Economic
Enterprise
c. Other Receipts (Other General
Income)
B. External Sources
1. Internal Revenue Allotment
2. Share from National Wealth
3. Grants and Donations in Cash
4. Subsidy
C. Non-Income Receipts
1. Capital Investment Receipts
a. Proceeds from Sale of
Property, Plant and Equipment
 2. Receipts from Loans and
Borrowings
a. Borrowings

EXPENDITURES
I. General Fund
a. General Services
b. Economic Services
c. Social Services
d. Debt Services
II. Trust Fund from National
Government Transfers
Total Expenditures

Prepared by:

______________________________
Barangay Treasurer

Approved by:

______________________________
Punong Barangay