BARANGAY ANNUAL BUDGET

Budget cycle stages (PAREA)

1. Preparation – responsibility of the PB
2. Approval/Legislative Authorization – done by the barangay sanggunian; to be
forwarded to the Sanggunian bayan or panlungsod within 10 days from approval.
3. Review – Done by the Sangguniang Bayan; 60 days from receipt of the copy of
the ordinance
4. Execution -
5. Accountability –

2 types of budget
1. Annual budget – takes effect at the beginning of the ensuing calendar year.
2. Supplemental Budget – takes effect either the date fixed in the ordinance or
upon its approval

Can the barangay enforce its annual budget pending review with the sangguniang
bayan/panlungsod?

Pending review by the sangguniang bayan of the approved/authorized budget of the

barangay can be validly enforced by the barangay for them to utilize it already. Under
the Sec. 332 of the LGC, The budget ordinance shall take effect from the ensuing
calendar year, meaning, January of next year. The reason why the barangay could
already use the said budget is that the ordinance is already effective on the ensuing year
as provided for by law. Section 333 of the same code also provides that the review
powers of the Local Sangguninang only refer to the validity of the ordinance, meaning,
whether or not the ordinance was made in accordance with law, and does not dwell on
its effectivity or the time the ordinance is made effectual.

LDRRM FUNDS
Can the LDRRM Funds be used as cash assistance or financial assistance to families or
residents affected by calamities or disaster?

Legal Authorities:
- RA 10121 or the Philippine DRRM act of 2010
- NDRRMC-DBM-DILG JMC No. 2013-1 re Allocation and Utilization of the LDRRM
Fund
Purposes of LDRRM Funds
1. Pre disaster preparedness programs
2. Post disaster activities
3. Payment of Calamity Insurance Premium
4. Relief and Recovery Programs

Source of LDRRM Fund

1. Not less than 5% of the estimated revenue from regular sources.
2. The unexpended LDRRMF ( QRF and DRRMF-MOOE) as a special trust fund for
the next 5 years.
3. Funds transferred from the NDRRMF fund upon approval by the president.
4. Funds receive from other LGUs and other resources.

Allocation of LDRRM Fund

1. Fund may be allocated based on the Local DRRM Plan(embracing the 4 thematic
areas: Disaster prevention and mitigation; Disaster Preparedness; Disaster
Response; Disaster Recovery and Rehabilitation)

2. 30% of the LDRRM fund should be allocated as QRF – for RELIEF AND RECOVERY
PROGRAM
- Requisites for its release:
a. Recommendation of the LDRRMC to the Sanggunian to declare a
state of calamity based on the result of the Damage Assessment
Needs Analysis (DANA).
b. Sanggunian resolution declaring a state of calamity

3. 70% of the LDRRM Fund - allocation for the 4 thematic areas of DRRM

Utilization of LDRRM Fund

1. JMC 2013-1 provides specific allowable PPAs that may be funded by the LDRRM
Fund
2. Every thematic areas has their own PPAs

Can the LDRRM Funds be used as cash assistance or financial assistance to families or
residents affected by calamities or disaster?

Generally, Grant of Cash or Financial Assistance does not fall squarely within the
purview of the specific allowable PPAs. However, as a common denominator of
all thematic areas, there is a provision which state that “other programs and
projects of similar nature and considered necessary”, that would still justify the
grant of cash or financial assistance to the victims of the calamity. In other
words, as long as the LGU can justify that the grant is of similar nature and
 considered necessary, the LDRRM funds could be used as cash assistance to
families or residents affected by calamities or disaster.

MAY THE SP OR SB REMOVE A SK CHAIRPERSON FROM OFFICE WITHOUT

COURT INTERVENTION?

In so far as SK officials are concern, the provision in the Local Government Code of 1991
mandating the intervention of a proper court before removing an elected official, is now
superseded by RA 10742. In such manner, the suspension and removal of SK officials can
now be carried out by the SP or SB concern without court intervention.

Suspension – not more than 6 months

Removal

Both via majority vote of all the members of the SB or SP which has jurisdiction in the
barangay of the concerned SK official, which shall become FINAL and EXECUTORY based
on any of the following grounds:

a. Absence from the regular meeting of the SK without valid cause for 2
consecutive meetings or accumulated of 4 meetings within a 12 month period;
b. Failure to convene the regular assembly of the katipunan ng kabataan for 2
consecutive times;
c. Failure to convene the regular SK meetings for 3 consecutive months;
d. Failure to formulate CBYDP and the ABYIP, or approve the annual budget within
the prescribed period of time WITHOUT JUSTIFIABLE REASON;
e. Failure to implement programs and projects outlined in the ABYIP WITHOUT
JUSTIFIABLE REASON;
f. 4 consecutive absences during the regular SB sessions WITHOUT VALID CAUSE;
g. Conviction by final judgment of a crime involving moral turpitude; and violation
of existing laws against graft and corruption and other civil service laws, rules,
and regulations;
h. Failure in the discharge of his or her duty or has committed abuse of authority.

Implication: Removal of a SK chairperson will result to his removal also as SK Federation

President and ex officio member of the Sanggunian.
 MAY THE PB DESIGNATE ANY BARANGAY OFFICIAL AS OIC
OTHER THAN THE HIGHEST SB MEMBER

Sec. 46 of the LGC pars (c)(d)(e)

As a general rule, the highest ranking SB member should be the OIC while the PB is away
from his territorial jurisdiction. This is because the will of the electorate who voted the
highest ranking SB member as successor to the position of PB whenever becomes
vacant should be respected. The only exception is if the PB is TRAVELING FOR 3
CONSECUTIVE DAYS OR LESS OUTSIDE HIS JURISDICTION BUT WITHIN THE COUNTRY.
In other words, he can designate anybody from the sanggunian bayan members
discarding the notion of ranks.

The absence of the PB is not considered physical absence or vacancy even temporary;
hence, he or she can designate whomever he or she wanted to be an OIC.

Failure to designate an OIC authorizes the highest SB member of the SB to assume office
on the FOURTH (4TH) DAY of the absence of the PB.

Designation done by the PB must be in writing specifying the powers, duties, and
functions that the designate should be able to exercise in his absence. However, no
power to appoint, dismiss or suspend shall be given to the designate.

SUSPENSION OF BARANGAY OFFICIALS DURING ELECTION

PERIOD
Gen. Rule: No local elective official should be suspended (both preventive and as a
penalty) during election period without prior approval of the COMELEC. However,
removal is not included in such prohibition.

Exception:
1. If the suspension is for purposes of applying the Ant-graft and corrupt practices act;
2. Suspension that was already implemented before the start of the election period but
is continuously served during the election period.

In case if there is a preventive suspension of an elective official during election period

with the approval of the comelec, this suspension will be automatically lifted upon the
start of the 90 day period prior to local election, as provided for by Sec. 62 of the LGC.
 SK OFFICIALS AS JO/COS IN ANY GOVERNMENT OFFICE DURING
THEIR TENURE IN OFFICE

DOUBLE COMPENSATION RULE

Elective barangay officials and SK’s are not allowed to become JOs or COS in any
government office during their tenure because of the prohibition on double
compensation under the 1987 Constitution and the LGC. The honorarium received by
the officials comes from government funds, while compensation received by JOs or COS
also comes from the same funds, hence, technically, receiving double compensation
from the government

DUAL POSITION RULE

Both the 1987 constitution and the local government code provides that no elective
official shall be eligible for appointment or designation in any capacity to any public
office or position during his tenure.

VACCANCIES AND SUCCESSION

Permanent Vacancies of Gov. VG, Mayor, VM (Sec. 44)

- Definition:
Fills a higher vacant office, refuses to assume office, fails to qualify, dies, is
removed from office, voluntarily resigns, or is otherwise permanently
incapacitated to discharge the functions of his office.

- Automatic succession
a. VM for Mayor
b. VG for Governor
c. Highest rank SB for VM
d. Highest rank SP for VG

Note: Shall only serve the unexpired terms of their predecessors.

Permanent Vacancy of the Sanggunian (Sec. 45)

- Appointing Authority
a. President – Sang Panlalawigan and Sang Panlungsod of the HUC and
ICC
b. Governor – Sang panlungsod of CC and SB of Municipality
c. Mayor – Sang Barangay upon recommendation of the Sang Barangay

- The appointee (except Barangay)

a. Only the nominee of the political party under which the Sangguniang
Bayan concern is a member and whose elevation to the position next
higher in rank created the last vacancy in the sanggunian shall be
appointed.
b. A nomination and a certificate of membership of the appointee from the
highest official of the political party concerned are conditions sine qua non
c. In case if the appointee does not have a political party, recommendation of
the sanngunian concerned, appoint a qualified person to fill the vacancy.

TEMPORARY VACCANCY (TV) OF THE LCE

- Temporary Incapacity of the LCE for physical or legal reason such as:
a. Leave of absence
b. Travel Abroad
c. Suspension
d. Traveling within the country but outside his or her jurisdiction

The VM or the highest in rank of the sanggunian bayan as the case may be shall
AUTOMATICALLY exercise the powers and perform the duties and functions of the
local chief executive, EXCEPT the power to APPOINT, SUSPEND, OR DISMISS employees
which can only be exercised if the period of temporary incapacity exceeds thirty (30)
working days

- Said temporary incapacity shall terminate upon submission to the appropriate

Sanggunian of a written declaration by the local chief executive concerned that he has
reported back to office.

- When the incumbent local chief executive is traveling within the country but outside his
territorial jurisdiction for a period not exceeding three (3) consecutive days, he may
designate in writing the officer-in-charge of the said office.
 LOCAL LEG

Section 53

Presiding Officer
- VM
- In case VM cannot do so, the present members constituting a quorum should elect from
among themselves a TPO.

Quorum

- Majority of the all the members of the sanggunian who have been elected and qualified
may transact official business.
- No quorum, recess

Sec. 54