REGISTRY OF BUDGET, COMMITMENTS, PAYMENTS AND BALANCES MAINTENANCE AND OTHER OPERATING EXPENSE

SK of Barangay: City/Municipality: Sheet No.:

Budget Monitoring Officer: Province:
Program/Project/Activity:
Breakdown of Object of Expenditures
(Insert additional
Particulars Date Reference Total Amount Office Supplies Object of
Training Expenses Electricity Expenses
Expenses Expenditures)

a. Budget
Totals brought forward
Annual or Supplemental Budget/Adjustments for the period:

Total Budget carried forward

b. Commitments
Totals brought forward
Commitments/Adjustments for the period:

Total Commitments carried forward

c. Payments
Totals brought forward
Payments/Adjustments for the period:

Total Payments carried forward

Balance, Available Budget (a-b)

Balance, Unpaid Commitments (b-c)

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 REGISTRY OF BUDGET, COMMITMENTS, PAYMENTS AND BALANCES MAINTENANCE AND OTHER OPERATING EXPENSE

Prepared and Certified Correct by:

____________________________ __________
Signature over Printed Name Budget Monitoring Date
Officer

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REGISTRY OF BUDGET, COMMITMENTS, PAYMENTS AND BALANCES MAINTENANCE
AND OTHER OPERATING EXPENSE

Annex 1

MAINTENANCE AND OTHER OPERATING EXPENSES (RBCPB-MOOE)

INSTRUCTIONS

A. The RBCPB-MOOE shall be maintained daily by the Budget Monitoring Officer by

Program/Project/Activity to record the budget (annual and supplemental budget), commitments,
payments and balances by object of expenditures for Maintenance and Other Operating Expenses. It
shall be accomplished as follows:

1. SK of Barangay – name of the barangay SK

2. Budget Monitoring Officer – name of the Budget Monitoring Officer
3. City/Municipality – the city/municipality of the barangay
4. Province – the province of the barangay 5. Sheet No. – shall be numbered as follows:
0000 – 000
Serial number (one series for each year)

Year
6. Program/Project/Activity – specific program/project/activity
7. Particulars – nature and details of the transaction
8. Date – date of source document/transaction
9. Reference – description and/or no. of the document supporting the transaction such as SK
Resolution, OR no., PO no., DV no., Check no., etc.
10. Total Amount – total amount of the budget, commitments, payments and balances
11. Breakdown of Object of Expenditures – breakdown of budget, commitments, payments and
balances by object of expenditures
12. Budget – consists of Annual and Supplemental Budget based on SK Resolution plus totals
brought forward, if any
13. Commitments – refer to the amounts committed to be paid during the period plus totals brought
forward, if any, for any lawful expenditure made by the accountable SK official for and in behalf
of the SK
14. Payments – the actual amount paid based on the check issued plus totals brought forward, if any
15. Totals brought forward – refer to the total amount pulled forward from previous sheet to the
current sheet under Budget, Commitments and Payments
16. Totals carried forward – refer to the total amount at the end of a sheet under Budget,
Commitments and Payments that is forwarded at the beginning of the next sheet
17. Balance, Available Budget – total budget less commitments
18. Balance, Unpaid Commitments – total commitments less payments

B. At the beginning of the year, no totals brought forward shall be reflected under the budget, payments
and commitments portion unless there is unpaid commitments from the previous year.

C. For every added sheet, the total budget, commitments and payments shall be carried forward in the
respective portion of the succeeding sheet. The computation of the balance of available budget and
unpaid commitment shall be updated for every added sheet.

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REGISTRY OF BUDGET, COMMITMENTS, PAYMENTS AND BALANCES MAINTENANCE
AND OTHER OPERATING EXPENSE

D. A new sheet shall be used at the beginning of each quarter.

E. This record shall be the basis for the preparation of the SBCPB, which shall be submitted to the SK, as
basis for the evaluation of the SK’s status of budget, to the Sangguniang Barangay and COA Auditor
concerned.

F. Every sheet shall be certified correct by the Budget Monitoring Officer and the date of signing shall be
indicated.

165

167
 Annex 1-a
REGISTRY OF BUDGET, COMMITMENTS, PAYMENTS AND BALANCES MAINTENANCE
AND OTHER OPERATING EXPENSES

SK of Barangay: City/Municipality: Sheet No.:

Budget Monitoring Officer: Province:
Program/Project/Activity:
Breakdown of Object of Expenditures
Total (Insert
Particulars Date Reference Office
Amount Training Electricity additional
Supplies
Expenses Expenses Object of
Expenses
Expenditures)
a. Budget
Totals brought forward
Annual or Supplemental Budget/Adjustments for the period:

Total Budget carried forward

b. Commitments
Totals brought forward
Commitments/Adjustments for the period:

Total Commitments carried forward

c. Payments
Totals brought forward
Payments/Adjustments for the period:

Total Payments carried forward

168
Balance, Available Budget (a-b)
Reversion of Available Budget
Balance, Available Budget after reversion
Balance, Unpaid Commitments (b-c)
Prepared and Certified Correct by:

____________________________ __________
Signature over Printed Name Date
Budget Monitoring Officer

169
 Annex 1-a

MAINTENANCE AND OTHER OPERATING EXPENSES (RBCPB-MOOE)

INSTRUCTIONS

A. The RBCPB-MOOE shall be maintained daily by the Budget Monitoring Officer by

Program/Project/Activity to record the budget (annual and supplemental budget), commitments,
payments and balances by object of expenditures for Maintenance and Other Operating Expenses. It
shall be accomplished as follows:

1. SK of Barangay – name of the barangay SK

2. Budget Monitoring Officer – name of the Budget Monitoring Officer
3. City/Municipality – the city/municipality of the barangay
4. Province – the province of the barangay 5. Sheet No. – shall be numbered as follows:
0000 – 000
Serial number (one series for each year)
Year
6. Program/Project/Activity – specific program/project/activity
7. Particulars – nature and details of the transaction
8. Date – date of source document/transaction
9. Reference – description and/or no. of the document supporting the transaction such as SK
Resolution, OR no., PO no., DV no., Check no., etc.
10. Total Amount – total amount of the budget, commitments, payments and balances
11. Breakdown of Object of Expenditures – breakdown of budget, commitments, payments and
balances by object of expenditures
12. Budget – consists of Annual and Supplemental Budget based on SK Resolution plus totals brought
forward, if any
13. Commitments – refer to the amounts committed to be paid during the period plus totals brought
forward, if any, for any lawful expenditure made by the accountable SK official for and in behalf of
the SK
14. Payments – the actual amount paid based on the check issued plus totals brought forward, if any
15. Totals brought forward – refer to the total amount pulled forward from previous sheet to the current
sheet under Budget, Commitments and Payments
16. Totals carried forward – refer to the total amount at the end of a sheet under Budget, Commitments
and Payments that is forwarded at the beginning of the next sheet
17. Balance, Available Budget – total budget less commitments
18. Reversion of available budget – reversion of unexpended budget bringing the Balance, Available
Budget to zero
19. Balance, Available Budget after reversion – balance of available budget after reversion
20. Balance, Unpaid Commitments – total commitments less payments
B. At the beginning of the year, no totals brought forward shall be reflected under the budget, payments and
commitments portion unless there is unpaid commitments from the previous year.
C. For every added sheet, the total budget, commitments and payments shall be carried forward in the
respective portion of the succeeding sheet. The computation of the balance of available budget and
unpaid commitment shall be updated for every added sheet. D. A new sheet shall be used at the
beginning of each quarter.

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E. At the end of the year, the unexpended balance of the approved budget shall be reverted to the general
fund of the SK bringing the “Balance, Available Budget after reversion” to zero.
F. This record shall be the basis for the preparation of the SBCPB, which shall be submitted to the SK, as
basis for the evaluation of the SK’s status of budget, to the Sangguniang Barangay and COA Auditor
concerned.
G. Every sheet shall be certified correct by the Budget Monitoring Officer and the date of signing shall be
indicated.

167

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