MUNICIPAL BUDGET OFFICE

CITIZEN’S CHARTER

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I. Mandate:

To promote the sound efficient and effective management and utilization of

government resources or funds, that goes true also with the local government.

II. Vision:

We envision an Office that provides participatory approach to budget preparation,

execution and accountability among departments through current budget standards.

III. Mission

To support the entire Local Government unit in the management of its affair and
ward off corruption under the basic principle that no government funds shall be
disbursed except in pursuance of an appropriation ordinance or law approving the
budget.

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MUNICIPAL BUDGET OFFICE

EXTERNAL SERVICES

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 1. ANNUAL BUDGET PREPARATION AND SUBMISSION

The Budget preparation is the first phase of the Local budget process.
It involves cost estimation per PPA, preparation of Budget proposals every
offices/department of the LGU. The Heads of Department and Offices shall submit
budget proposals for their respective offices. The Municipal Budget Officer shall
review and consolidate the budget proposals of different departments and offices of
the LGU.

Office: Office of the Municipal Budget Officer

Classification: Highly Technical
Type of Transaction: G2G – Government to Government
All LGU Department offices, NGAs personnel assigned, Civil Society
Who may avail:
Organization (CSO’s)
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1. Local Budget Preparation Municipal Budget Office/Municipal
Form 1, 2 original copies Treasurer/Municipal Accountant
2. Local Budget Preparation
All LGU department Heads
Form 2, 2 original copies
3. Local Budget Preparation
All LGU department Heads
Form 2a, 2 original copies
4. Local Budget Preparation
All LGU department Heads
Form 3, 2 original copies
5. Local Budget Preparation
All LGU department Heads
Form 3a, 2 original copies
6. Local Budget Preparation
All LGU department Heads
Form 4, 2 original copies
7. Local Budget Preparation
Municipal Budget Office
Form 5, 2 original copies
8. Local Budget Preparation
Municipal Budget Office
Form 6, 2 original copies
9. Local Budget Preparation
Municipal Budget Office
Form 7, 2 original copies
10. Project Procurement
Management Plan (PPMP), 2 All LGU department Heads
original copies
11. Project Proposal/POW/Cost Municipal Engineering's Office/All LGU
Estimates, 2 original copies Offices/Department
12 .Work and Financial Plan, 2
All LGU department Heads
original copies
13. Gender and Development
GAD Focal Point
Plan, 1 original copy
14. Local Disaster Risk Reduction
MDRRM Office
Management Plan, 1 original copy
15 .Local Climate Change Action
MPDC/MDRRMO
Plan, 1 original copy
16. Peace and Order Plan, 1
MLGOO/MPOC
original copy

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17. Local Nutrition Action Plan, 1
Mun. Health Office/MNAO
original copy
18. Annual Cultural Development
Culture and Arts Council
Plan, 1 original copy
19. Indicative Annual Procurement
BAC Secretariat
Plan, 1 original copy
20. List of PPAs for Senior Citizens and
Person with Disabilities, 1 original copy MSWD Office

21. List of PPAs for the Local

Council for the Protection of Children, MSWD Office
1 original copy
22. List of PPAs to Combat Acquired
Mun. Health Office
Immune Deficiency Syndrome (AIDS), 1
original copy
23.List of PPAs to Address the Problem of
Mun. Anti-Drugs Council/MADAC
Illegal Drugs, 1 original copy
24.Local Youth Development Plan SK Federation President/LYDO

FEES TO PROCESSING PERSON

CLIENT STEPS AGENCY ACTION
BE PAID TIME RESPONSIBLE
11. Received the 1.1 Disseminate the
issuance of Budget Call Municipal
None 1 day
Budget memorandum Budget Officer
Call of LCE
2. Prepare 2. Prepare and
Budget Ready the
proposals availability
using the different of different Department
None 30 days
Local Budget LBP Form Heads
Preparation forms and provide
technical
assistance
3. Submit the 3. Stamp
Budget Received
Proposal to the budget
Municipal Budget proposals of Municipal
None 1 day
Office, attach with different Budget Officer
the different department/
requirements as Offices
required
4. Consolidate
and review Municipal
the budget Budget Officer
proposals of None 30 days
different
department/
Offices
4. Attend, 5. Assist and None 15 days Local Finance

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 participate Conduct
and defend Technical
Committee
budget proposal Budget
of concern Hearing
department
6. Prepare the
Local
Expenditure
s program
Municipal
(LEP) and None 15 days
Budget Officer
Budget
Expenditures
And Sources of
Financing (BESF)
7. Prepare
LCE
None 2 days Municipal
Budget
Budget Officer
Message
8. Finalization
of all local
budget
Municipal
preparation
none 15 days Budget Officer
form to
support the
Executive
Budget
9. Submission
of Executive Municipal
Budget to the None 1 days Budget Officer
Sangguniang
Bayan
TOTAL None 110 days
Annual Budget Preparation and Submission is covered under Budget Circular of
the Department of Budget and Management (DBM) in conformity with RA 7160.

2. REVIEW THE BARANGAY ANNUAL/ SUPPLEMENTAL BUDGET

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 Budget Review is the third (3rd) phase in the barangay budget process. Its primary
purpose is to determine whether the Appropriation Ordinance has complied with the
budgetary requirements and general limitations set forth in the code, as well as
provisions of other applicable laws.

Office: Office of the Municipal Budget Officer

Classification: Highly Technical
Type of Transaction: G2G – Government to Government
Who may avail: Barangay Officials
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1. Transmittal Letter, 3 Sets
Barangay Government concerned
(1original copy, 2 certified photocopies)
2. Appropriation Ordinance, 3 Sets
Barangay Government concerned
(1 original copy, 2certified photocopies)
3. Brgy Budget Pre Form 01, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
4. Brgy Budget Pre Form 02, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
5. Brgy Budget Pre Form 2a, 3 Sets (1
Barangay Government concerned
original copy, 2 certified photocopies)
6. Brgy Budget Pre Form 03, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
7. Brgy Budget Pre Form 04, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
8. Annual Investment Plan, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
9. BDC Resolution (AIP) , 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
10. Brgy Council Resolution(AIP) 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
11. ABYIP -SK , 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
12. SK Resolution, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
13. SK Annual Budget, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
14. 5% BDRRM Fund Work & , 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
15. Financial Plan, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
16. BDRRMC resolution, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
17. 17.BDC Resolution, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)
18. Brgy Council Resolution, 3 Sets
Barangay Government concerned
(1 original copy, 2certified photocopies)
19. GAD PLAN, 3 Sets
Barangay Government concerned
(1 original copy, 2 certified photocopies)

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 FEES TO PROCESSING PERSON
CLIENT STEPS AGENCY ACTION
BE PAID TIME RESPONSIBLE
1. Submit 1. The receiving
the 3 sets of Personnel will
Barangay stamp received
Annual/ the Documents none 3 minutes Budget Officer I
Supplemental and forward to the
Budget Municipal Budget
Officer.
2. The municipal
Budget officer
conduct and
Municipal
initial/preliminary none 20 days
Budget Officer
review of the
submit barangay
budget
3. In case the
Submitted
budget
is complete,
the MBO will Municipal
none 3 days
Prepare a Budget Officer
Review Letter
stating her findings
and
recommendations.
4. Forward to
the Office
Sangguniang
Bayan Secretary
the brgy
none 1 day LFC
budget with
attachment
of Review
Letter of
MBO.
5. In case the
submitted
budget has
deficiency,
the MBO will Municipal
none 1 day
call the Budget Officer
attention of
the Brgy
Officials
Concerned for

2. The barangay 6. The MBO 3 days Municipal

Officials concern will officially none Budget Officer

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 will report to the informed the
Office of the barangay
Municipal official, that
Budget the counting
Officer to verify of number of
and comply the days for
deficiencies review period is
stop until the
said deficiency is
complied
3. Resubmit 7. The municipal
the 3 sets Budget
of Barangay officer/LFC
Annual conduct a LFC /
none 20 days
/Supplemental final review Municipal
Budget of the submit Budget Officer
barangay
budget
8. In case the
resubmitted
budget is
complete,
the MBO will
Municipal
prepare a None 3 days
Budget Officer
Review
Letter stating
her findings
and recommend-
ations.
9. Forward to
the Office
Sangguniang
Bayan Secretary Municipal
None 1 day
the brgy budget Budget Officer
with attachment
Of Review Letter
of LFC.
TOTAL 50 days, 3
None
minutes
Annual Budget Preparation and Submission is covered under Budget Circular of
the Department of Budget and Management (DBM) in conformity with RA 7160.

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 MUNICIPAL BUDGET OFFICE

INTERNAL SERVICES

1. PROCESSING OF OBLIGATION REQUESTS FORM (ObR)

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 The Obligation Request is a pre-requisite in payment of claims. This is to certify the
availability of appropriation for a certain purpose by the Municipal Budget Officer.

Office: Office of the Municipal Budget Officer

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Classification: Simple
Type of Transaction: G2G – Government to Government
Who may avail: All offices
CHECKLIST OF REQUIREMENTS WHERE TO SECURE

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1. Vouchers with Supporting All Offices and Program holders.
Documents, Payrolls and Purchase Requests
FEES TO PROCESSING PERSON
CLIENT STEPS AGENCY ACTION
BE PAID TIME RESPONSIBLE
1. Submit duly 1.1 Receive and None 5 minutes Maria v. Sajul
signed post submitted Admin Aide IV,
ObR's with ObR's in the general
complete Logbook. Blesila D. Baja
supporting Office Clerk
documents 1.2 Assign control
number in the
ObR's.
1.3 Check, control, Eulalia G.
and evaluate Saburnido
documents as to the Budget Assistant,
existence of
Appropriation. Antonio S. Jamora
None 15 minutes Budget Officer I,
Reg. Office -
(PS,MOOE,PPE)-GF Edita L. Baja
Budget Aide I
Programs/Projects for
GF and SEF
1.4 Review
documents as to the Brigida B. Aceron
correctness of the Municipal Budget
object of None 5 minutes Officer
expenditures and
appropriateness of
its account code
1.5 Approved ObR's as Brigida B. Aceron
to the availability of None 5 minutes Municipal Budget
the appropriation. Officer
1.6 Forward Maria v. Sajul
approved ObR's to Admin Aide IV,
none 5 minutes Blesila D. Baja
BAC and Accounting
Office. Office Clerk
TOTAL 35 minutes

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 2. REVIEW OF BARANGAY AND SK BUDGET
The Budget Office assists the Sangguniang Bayan in reviewing Annual and
Supplemental Budgets of Barangays and SK as to compliance with all the
budgetary and statutory requirements and PS limitations.

Office: Office of the Municipal Budget Officer

Classification: Simple
Type of Transaction: G2G – Government to Government
Who may avail: 33 Barangays
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
Annual Budget Requirements:

1. Budget Message Offices of the Barangay

2. Proposed Annual Budget Captain and SK
3. Plantilla of Personnel (BBP Form No. 3) Chairperson
4. List of Projects chargeable against the 20% Dev't.
Fund
5. DILG-endorsed GAD Plan and Budget
6. Annual Investment Plan (AIP)/ Annual Barangay
Youth Investment
Plan (ABYIP)
7. Appropriation Ordinance/Resolution-sealed and
affixed signatures

Supplemental Budget Requirements:

1. Transmital Letter
2. Statement of Funding Sources (BSBP Form 1)
3. Statement of Supplemental Appropriations (BSBP
Form 2)
4. Sanggunian approved Supplemental AIP, if any

FEES PROCESSING
CLIENT AGENCY TO TIME PERSON
STEPS ACTION BE Supplement RESPONSIBLE
Annual
PAID al
1. Submits 1.1 Receives draft None 17 hours 8 hours Antonio S. Jamora
draft copies of copies of the (Barangay) (Barangay) Budget Officer I,
Annual and Annual 8 Hours
Supplemental and Supplemental (SK) 4 hours Brigida B. Aceron
Budgets of Budgets of (SK Municipal Budget
Barangays and Barangays and SK Officer
SK. for preliminary
Review.

1.2 The office shall

return to the
barangay for

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 Finalization.
2.Sangguniang 2.1 Reviews Annual
Bayan and Supplemental Brigida B. Aceron
endorses Budgets of Municipal Budget
8 hours 4 hours Officer
Annual and Barangays and SK
(Barangay) (Barangay)
Supplemental and prepares None
4 hours 2 hours
Budgets of review letter for
(SK) (SK)
Barangays and signature of
SK to MBO/LFC MBO/LFC.
for review
Signs review letter 5 minutes 5 minutes
None (Barangay (Barangay & Local Finance
& SK) SK) Committee
Returns budget
Documents Antonio S. Jamora
together Budget Officer I,
with the review 10 minutes 10 minutes
None
letter to the (Brgy/SK) (Brgy/SK)
Sangguniang
Bayan office for
Resolution.
25 hours & 15
mins.
12 hours & 15 mins. (Brgy)
(Brgy.)
TOTAL
6 hours & 15 mins. (SK)
12 hrs. & 15 mins.
(SK)

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