REPUBLIC OF THE PHILIPPINES

Province of Zamboanga Del Norte

Municipality of Salug
B A R A N G AY B A C O N G

BARANGAY BUDGET MEMORANDUM No. 02

Date: September 20, 2020

TO : All members of the Sanggunian Barangay, Chairman Committee on

Appropriations, Barangay Treasurer and Barangay Secretary, Day Care Worker, Barangay
Health and Nutrition Worker, Barangay Tanod Chief, Head of Sectorial Organization
organized in the barangay, and all Others Concerned.

SUBJECT: Guidelines on the Preparation and Submission of the Annual General Fund
Budget of the Barangay for Fiscal Year 2021.

I. Purpose

This Budget Call for Fiscal Year 2021 is issued to guide the barangay in the
preparation of the Executive Budget that consistent with the Annual Investment
Program (AIP) for FY 2021.

II. Objectives and Policy Decisions

1. Consistent with the approve AIP, the barangay shall focus the utilization of its scare
resources to the following objectives:
1.1 Provide accessibility in the delivery of basic services to all constituents of the
barangay; and
1.2 Increase local revenue by 20% and efficient barangay governance.
2. To support the budget for FY 2021 the following fiscal policies and measures were
approved and endorsed by the Sanggunian:
2.1 Tax collection efficiency shall be enhanced by increasing collection from local
taxes by 20% and reducing cost of collection by same percentage.
2.2 Priority in the allocation of available resources for appropriation shall be for
those mandatory expenses provided in the local code.
2.3 Surplus or savings generated during the execution of the budget shall be
allocated to the following in their order priority.
1. High Priority Development Projects not covered by 20% of the IRA.
2. Additional MOOE for basic services delivery.
 3. Additional Honoraria to elective and appointive officials and employees of the
barangay (proportionately and uniformly applied).
2.4 Generated savings or surplus shall be passed by the Sanggunian Barangay
through s supplemental budget and an enacted appropriation ordinance prior to
utilization.
2.5 All procurement of the barangay shall adhere to the provision of R.A. 9184 and
embodied in a Project Procurement Management Plan (PPMP) and consolidated
in an Approved Annual Procurement Plan (APP).
2.6 All basic delivery and development projects to be implemented shall identify
their Major Final Output (MFO) and at least two (2) performance indicators for
each MFO.
2.7 All non-Personal Services items in the approve/authorized budget shall have an
imposition of 5% reserved to answer for contingencies and / or generate savings
and implement an economy measure for the barangay.
2.8 Some general policies shall be integrated as general provisions in the proposed
executive budget or Barangay Appropriations Bill to be submitted by the Punong
Barangay to the Sanggunian for authorization.

III. Income Estimates and Spending Ceiling

The income estimates for FY 2021 are to be sourced from the following:

Estimated Income Amount

For Budget Year 2021 ()
Local Sources/Internal Resources
1. Income from Taxes
1.1 Share on Real Property Tax (RPT) …………………. 29,200.00
1.2 Share from Community Tax (50%) ………………... 8,000.00
2. Income from Operating & Miscellaneous Revenue
2.1 Market Collections ……………………………………….. 27,000.00
2.2 Clearances/Certification Fees ……………………….. 10,000.00
2.3 Rent Income …………………………………………………. 5,000.00
2.4 Toll Fee ………………………………………………………… 1,600.00
2.5 Filling Fee …………………………………………………….. 600.00
2.6 Other Specific Income ………………………………….. 800.00
3. External Sources
3.1Share from Internal Revenue ………………………… 2,485,741.00
3.2Subsidy from other LGUs ………………………………. 2,000.00

TOTAL ESTIMATED INCOME 2,569,941.00

The Estimated income for FY 2021 shall be allocated to the following:
Purpose Amount/Ceiling
1. Mandatory Expenses
1.1) 20% of the IRA for Development Projects ……………… 497,148.20
1.2) 10% of General Fund for Sanggunian Kabataan ……. 256,994.10
1.3) 5% of Regular Income for Calamity Fund ………………. 128,497.05
1.4) 5% of General Fund for Gender and Dev. (GAD) ….. 128,497.05
1.5) 1% of General Fund for Senior Citizen & PWD ………. 25,699.41
1.6) Basic Services ……………………………………………………….. 367,084.29
1.7) Personnel Schedule/PS Cap …………..……………………… 1,166,020.90
2,569,941.00
IV. Budget Calendar

The tentative date for the preparation of barangay budget is as follows.

 Issuance of Budget Call ……………………………………………………..… September 20, 2020

 Preparation of Budget Proposal ………………………………………..… September 25, 2020
 Budget Forum with Barangay Official & Stakeholders ………..… October 02, 2020
 Finalization of Budget Proposal ………………………………………..…. October 05, 2020
 Preparation of Budget Message ………………………………………...… October 10, 2020
 Submission of Executive Budget ……………………………………...….. October 16, 2020

V. Budget Preparation forms

All Budget Preparation forms shall be submitted as part of the executive

budget message on the date specified in the budget calendar. Please be guided
accordingly.

MAREFE D. PAMIL
Punong Barangay