Budget of Barangay Manuel Roxas, Baguio City

The Budget Process at the barangay level follows a similar process as

in the other levels of the government units. The budget process is a
cycle that consists of the following phases:

 Budget Preparation
 Budget Legislation of Authorization
 Budget Review
 Budget Execution
 Budget Accountability

Budget Preparation:
The following documents are submitted to the sanggunian to support the
Annual Budget of the barangay:
I. Budget Message
Manuel Roxas Barangay estimated income for CY 2023 amounting
to THREE MILLION TWO HUNDRED NINETY TWO THOUSAND PESOS ONLY (P
3,292,000.00) broken down as follows:

1. Beginning Balance P 350,643.41

2. Shares in Real Property Tax 4-01-01-010 511,061.00
3. National Tax Allotment 4-01-01-010 2,288,270.00
4. Clearances/Certification/ 4-04-01-010 70,000.00
Rental Fees
5. Interest Income 4-02-02-220 3,425.59
6. Community Tax Clearance 4-01-01-050 3,800.00
7. Subsidy from other LGUs 4-02-01-020 30,000.00
8. Parking Fee 4-02-02-120 32,400.00
9. Miscellaneous Income 4-06-01-010 2,400.00
TOTAL P 3,292,000.00

The proposed Annual Budget has been prepared in coordination with

the Barangay Development Council.

The proposed Expenditures Program follows the development

direction of the Barangay Development Plan as approved by the
barangay assembly. As such, it is fully consistent with the
approved Barangay Annual Investment Program (AIP) for Fiscal Year
2023. Therefore, in compliance with the requirement of law, the
following has been provided:

20% Development Fund 473,000.00

10% Sangguniang Kabataan Fund 294,136.00
5% Barangay Disaster Risk Reduction and 151,511.00
 Management Fund

Provision for Senior Citizen/PWD has also been included. The 5%

GAD requirements has been attributed to the existing PPAs.

In sum, they have programmed the following amounts for the two
programs:

General Administrative Program (GAP) 2,461,823.00

Basic Services & Facilities Program 830,177.00
Total P 3,292,000.00

Attached to the proposed Annual Budget for FY 2023 are the:

Approved AIP, List of project under the 20% Development Fund,
Plantilla of Personnel: City Planning and Development Office –
Endorsed GAD Plan and Barangay Disaster Risk Reduction Management
Fund Investment Plan.

Mrs. Elsie Magdalene B. Tindoc, the Punong Barangay of Manuel

Roxas, Baguio City, has formally approved and signed the
document.

II. Plantilla of Personnel FY 2023

The "Plantilla of Personnel FY 2023" provides a comprehensive
overview of the organizational framework and human resource
allocation within the barangay government. This document
delineates the structure, encompassing key roles such as the
barangay captain, councilors, administrative personnel, and
departmental heads. Each position's responsibilities are
thoroughly outlined, alongside pertinent information regarding
salaries, benefits, and any existing vacancies.

As per the document's financial breakdown, the total

compensation for the Current Year Authorized stands at
P1,316,575.55. Comparatively, the Budget Year Proposed
reflects an allocation of P1,419,384.00, indicating an
increase in expenditure. Notably, the Increase/Decrease
component underscores a net difference of P102,808.45,
signifying adjustments in financial outlay.

Rubelyn S. De Leon, the Barangay Treasurer, undertook the

preparation of this document, compiling and organizing data.
Subsequently, Elsie Magdalene B. Tindoc, the Punong Barangay,
approved its contents, affirming its alignment with regulatory
and organizational directives.
III. Annual Investment Program (AIP) FY 2023
The fiscal allocation for the fiscal year 2023 is detailed in
the document, showcasing a structured distribution across
various service sectors. Organizing the data, the General
Services sector commands a total of P2,197,687.00. This sum is
comprised of P1,682,643.00 allocated towards Personal
Services, P455,044.00 designated for Maintenance and Other
Operating Expenses, and P60,000.00 earmarked for Capital
Outlay.

Similarly, the Social Services sector is allocated a total of

P469,802.00. Within this sector, P62,400.00 is allocated for
Personal Services, P407,402.00 for Maintenance and Other
Operating Expenses, while no funds are designated for Capital
Outlay.

Meanwhile, the Economic Services sector is endowed with a

total of P473,000.00. Notably, the entire sum is directed
towards Capital Outlay, a strategic investment in economic
development initiatives.

In contrast, the Other Services sector receives a total

allocation of P151,511.00, entirely channeled towards
Maintenance and Other Operating Expenses, with no provision
for Personal Services or Capital Outlay.

Cumulatively, the Annual Investment Program for fiscal year

2023 amounts to P3,292,000.00. This sum is partitioned into
P1,745,043.00 for Personal Services, P1,013,957.00 for
Maintenance and Other Operating Expenses, and P533,000.00 for
Capital Outlay.

Rubelyn S. De Leon, the Barangay Treasurer, prepared this

document. Subsequently, Sheila R. Ocampo, the Barangay
Secretary, attested to the veracity of the document.
Ultimately, Elsie Magdalene B. Tindoc, the Punong Barangay,
approved the fiscal allocation plan, affirming its alignment
with the barangay's developmental objectives and financial
regulations.