Repubhc of the Philippines

DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT

DILG-NAPOLCOM Center, EDSA corner
Quezon
Avenue,
Quezon
City
ww\r - dilg. gov. p h
SUBJECT : AMENDMENT TO DILG MEMORANDUM CIRCUIAR
NO. 2010-149 RE: POSTING OF BARANGAY BUDGET,
STATEMENT OF INCOME AND EXPENDITURES AND OTHER
BARANGAY FINANCIAL TRANSACTIONS AND ANNUAL
PROCUREMENT PLAN
Pursuant to Section 351 ol the Local Government
(lode
of l99l and to ensure
that barangays adherc to thc highcst idcals and standards of transparcncy and
accountability, all Punong Barangays arc hcrcby dirccted to post in an arca insidc the
barangay hall that can bo casily vicwcd by thc public and on thcir wcbsite (if
available), thc fbllowing six (6) documents as prescribed by thc Department of Budget
and Management (DBM):
Barangay Budgct. Information dctail on estimatcs of ycarly incomc and
thc total appropriations covcring pcrsonal serviccs, maintcnancc and other
opcraring expcnscs and capital outlay. It shall bc postcd at the bcginning of
thc specificd fiscal ycar and shall rcmain postcd for thc cntirc period
covered.
I
Documcnt: Annex 1l
Summary of Income and Flxpenditures. Section 352 of the Code of 1991
rcquircs thc posting within thirty (lt0)
days from thc cnd ofcach fiscal year
in at lcast thrcc (li) publicly accessiblc and conspicuous placcs in thc
barangay a summary of all revenucs collcctcd and funds rcccivcd including
the appropriations and disburscmcnt of such funds during the preceding
liscal year. It shall be posted fbr the entire duration of the specified fiscal
year.
lDocumcnt:
Annex 2l
20olo
(lomponcnt
<rf thc IRA l]tilization. Inlormation dctail on thc ycarly
barangay cxpcnditures on social dcvolopmcnt, cconomic dcvclopmcnt and
cnvironmcntal managemcnt and othcr barangay expcnscs using the
barangay IRA share. It shall bc postcd at the beginning of the specified
fiscal year and shall remain posted fbr thc entire period covered.
lDocument:
Annex 3
|
Annual Procuremcnt Plan or Procurement List. lnformation detail on the
name ol proiect, individual item or article and specification or description
of good and scrviccs, procurcmcnt mcthod, lund sourcc, unit pricc or
cstimatcd cost or approved budgct for thc contract and procurcmcnt
schedule. lt shall bc postccl for thc cntirc pcriod of thc fiscal ycar.
IDocumcnt: Anncx 4]
1.
3.
4.
"
..E
.j:f
,r._
JULY 15,2014
MEM.RANDUM .IRCULAR
'JULI
IJ,LWL+,
NO.
-2014-81
-- -
* , _',
,
- . -J'ltoh(
,
TO : CITY AND MUNICIPAL MAYORS, LIGA NG MGA BARANGAY
TIJ\III
.:
PROVINCIAL, CITY AND MUNICIPAL CHAPTER PRESIDENTS,.
..
PUNONG BARANGAYS, DILG REGIONAL DIRECTORS, ARMM
.
,,,
.
REGIONAL GOVERNOR AND ALL OTHERS CONCERNED
5. List of Notices of Award. Inlbrmation detail on rhe name of project,
business address, brief description of goods and services required by
barangay, addrcss of recipient bf goods or services and amount of bid. It
shall bc posted quanerly and shall remain posted for the cntire period of
the fiscal ycar. If available, rhe actual Notice of Award shall also be posted
under the List of Notices of Award.
f
Document: Annex 5l
6. Itemized Monthllr Collections and Disbursements. This shall be posted
within ten (10)
days following rhe end of every month by the barangay
treasurer pursuanr ro Section 513 of the l-ocal Governmenr. of 1991
(RA
7160). All preceding monthly documenls shall remain posted under the
subsequent monthly documents for reference.
IDocument:
Annex 6]
Likcwisc, the Punong Barangays are hcreby encouraged to put up a
"Barangay
Full Disclosurc Board" to post such documcnts.
[Format
ofthe Board: See Annex 7]
All DILG Regional Directors and the ARMM Regional Governor are
directed to:
(a) I)isseminate this Memorandum Circular and ensure compliance; and
(b) Submit the accomplished Barangay !'ull Disclosure Policy (BFDP) l'orm 4 to
the National Barangay Operations Office (NBOO) ar
nboo.dilgco@gmail.com, with thc following timclincs:
First
(luartcr
Rcport - on or bcforc April 130;
Sccond
(luartcr
Rcport
-
on or bcforc
fuly
30;
Third
Quarter
Report
-
on or beforc October 30; and
Fourth
Quarter
Report
-
on or bcfbre
January
30 ofthe ensuing year
For guidance and compliance of all concerned.
@
",.lluJJ[ll!Ufll]|ilt|{[,,,,,
At tachmcnt s:
An nt,x l: Barangay Budgct
Anncx 2: Summary of Incomc and Expcnditures
Annex 3: 20olo Component of the IRA Utilization
Annex 4: Annual Procurement Plan or Procuremelt List
Anncx 5: L,ist ol Noticcs of Award
Annex 6: Itemized Monthly Collections and Disbursernents
Anncx 7: f-ormat of l]arangay Itull Llisclosure lJoard
Annex 8: RFDP Forms I to 4
Barangay Budget Authorization Form No. I Annex I
Republic of the Philippines
Province of
City/ Municipality of
Barangay
BARANGAY BUDGET
(FY:
)
Regular Session
Begun and held in
.20
Be it enacted by the Sangguniang
.
Province of
,
on the day of
Barangay of City/ Municipality of
in Council assembled:
BARANGAY APPROPRIAl'ION OI{DINANCE NO.
AN ORDINANCE APPROPRIATING TI-IE FUNDS FOR BARANGAY
CIl'Y/ M L]NICIPALITY OF PI{OVINCE OF
Section I . Sources of Funds. The following incoure as indicated heleof are herby declared as sources of
funds particularly the Tax Revenue and Operating and Miscellaneous Income, which are realislic and
probablc to be collected and rer,ritted to the Local Trcasury, nccessary to finance the delivery of basic
services and inrplementation of priority developrnent of Barangay frorn January I,
to December 3 l.
,
except otherwise specilically provided herein:
Estimated Income for Budget Ycar
Share on Internal Revenue Collections
Share on Real Prooertv Tax ..............
Busincss Taxes (Slores and Rctailcrs)
Sltare'ort Sand and Gravel Tax
Share on National Wealth ...........
Shale on EVAT
Miscellaneous Taxes on Goods & Services
Other Taxes
Olhcr Sorrrces of lnconrc
S uhsidy fi'om Other LCUs
Total A vaihblc Resoulccs
Sec(ion 2. Appropriation of Funds. The lollowing sur.ns or so much thereof as maybe necessary are
hereby appropriatcd out of T'ax Rcvenuc and Opclating and Miscellaneous lncome and any unexpected
balances thereof in the Local
'freasury
of the barangay not otherwise appropriated for the basic services
delivcry and inrplementation oIdevekrpmr:nt plo.iects.
Barangay Expenditu re Program
Rcl'erencc: Depaflrnent of Brrdget and Manngcnlenl. (2006). Brulgcl Operurlion,s Munual
for
Baranga|s
P/P/A
Dcscription
Personal
Services
Maintenance and
Other Operating
lxpenses
Capital
Outlay
TOTAL
Agricultural Services
Establishnrent of Plant Nursery ........
Day Care Services
Health and Nutrition Services ..........
Peace ad Orrler Services
Administrative and Legislative Services
Other Basic Services
Development Pro.iects (20% of IRA)...
SK Projects (10%
ofGF)
Calanritv Fund t5% ofRFt
.I'OTAL
EXPENDITURES
Sectiort 3. The appropriated amount is aimed to produce the expected Major Final Output for the
barangay and is to be measured by perfornrance
or output indicators per MFO. This serves as the
ralionale fior tlre money spent by the Balangay pursuarrt to Section l7 ofthe Local Government Code.
P/P/A Description
MA.IOR FINAI, OUTPUT
BUDGET YEAR
Perfbrmance Indicator Estimated Output
Scctiorr 4. General Provisions. The following policies are authorized lor tlre fiscal year.
a. lncome from the operating and miscellaneous fees shall be collected at maximum collection
efficiency.
b. Pliority in the use of inconre shall be for budgetary requiremerrts as mandated by the Local
Governrlent Code.
c. So'ict conrpliance to the 55% Personal Services limitation shall be observed.
d. Pt'iority in the use of savings shall be lbr basic services, augmentation of development
pro.jects and other mandatory expenses provided under the Local Government Code.
e. All procurcnrcnt shall follow strictly the provisions of R.A. 9184.
Reference: Departnrent ol'Budget and Management. (2006'). Btrlgct
()lrerdtions
Mrnnnlfor Borungmx
Section
5. Effectivity.
This
Ordinance shall
Date:
Approved:
take ef'fbct
on .Ianuary I, 20
Nanre and Sigr-rature
ol'Sanggunian
Member
Narne
and Signature
of Sanggunian
Member
Name
and Signature
of Sanggunian
Member
Name and Signature
of Sanggunian
Member
Name and Signature
of Sanggunian
Menrber
Narne and Signature
of Sangguniang Kabataan
Chainnan
(if
anv)
Nanrc and Signature
of Sanggunian
Member
Narne
and Signature
of Sanggunian
Menrber
I HERl"lllY
cERllFY to the correctness
ofthc above-quoted
Barangay Appropriatio,
ordinance.
Secretary to the Sangguniang
Barangay
A1'TI]STED:
Chainran.
Conrnrittec
on Appropr.iation
APPROVED:
Punong Barangay
Reference: Departnrenl ofBudget and Maragernent. (2006).
Budget oper.ations Monual.for Barangu.vs
' Barangay Budget Preparation
Fonn No. 2
Annex 2
Republic of the
philippines
Province
of_
City/ Municipality
of
Barangay
ACTUAL INCOME AND EXPENDITURE
FOR PAST YEAR
(FY:
)
(ln
000 Pesos)
Pcu't A. Actual Income
TOTAL
Beginning Balance ... . . .. . .
Share on Internal Revenue Collections
Share on Real Property Tax ...... . ..... . .
Business Taxes (Stores
and Retailers)
Share on Sand and Gravel Tax
Share on National Wealth
Share on EVAT
Miscellaneous Taxes on Goods & Services
Other l'axes
Other Specific Income
Subsidy from Other LGUs
Total Available Resources
Part B. Actual Expenditures
Programs/ Projects/ Activity
Personal
Services
Maintenance and
Other Operating
Expenses
Capital
Outlay
TOTAL
Agricultural
Services
I .l .Establishment of Plant Nursery
Day Care Services
Health and Nutrition Services
Peace and Order Services
Adrninistrative and Legislative Services
Implementation of Development
Projects (20%
of IRA)
Inrplementation
of SK Projects
( 10% SK Funds)
lmplcmentalion of Proj ects/ Activities
fbr Unforeseen Events
(5%
Calamity Fund)
Other Services
Total Expenditures
Agricultural Services
I . I .Establishment ol'Plant Nursery
Day Care Services
Health and Nutrition Services
Peace and Order Services
Administrative and Legislative Services
Iniplemcntation of Development
Projects (20%
of IRA)
Implerncntation
of SK Irrojects
(10%
SK Funds)
Implementation of Proiects/ Activities
Reference: Departrnent of Budget and Managerrent. (2006). Budget operdtions Manual
for
Barangqys
for Unforeseen Events
(5%
Calamity Fund)
Other Services
Total Expenditures
Agricultural
Services
I . I .Establishment
of Plant Nursery
Day Care Services
Health and Nutrition
Services
Peace and Order Services
Administrative
and Legislative
Services
Implementation
of Development
Projects (20%
of IRA)
Implementation
of SK Projects
(10%
SK Funds)
Implementation
of Projects/ Activities
for Unforeseen Events
(5%
Calamity Fund)
Other Selvices
Total Expenditures
Agricultural
Services
I . I .Establishment
of PIant Nursery
Day Care Services
Health and Nutrition Services
Pcace and Order Services
Administrative and Legislative Services
Implementation
of Development
Projects (20%
of IRA)
Implementation
of SK Projects
( l0% SK Funds)
Lnplcmentation
of Projects/ Activities
for Unforeseen Events
(5%
Calamity Fund)
Other Services
'fotal
Expenditures
BALANCE/ DEFICIT
Prcpared by:
Barangay Treasurer
Certified by:
Approved by:
City/ Municipal Accountant Punong Barangay
Instructions:
B.
Indicate the Actual Income for the Past Year from all sources.
Indicate the Actual Expenditure lbr the Past by Major Final output or
program/ project/
Activity and by expenditure class (Personal Services, Maintenance and Other Operating
Expenses and Capital Outlay)
Reference: Departmcnt ofBudget and Management. (2006).
Budget operolions Manuol
for
Barangtrys
AIP Form No. 4
TOTAL IRA lor F'Y:
X 20o/o -
Annex 3
Republic t-rl' the Philippines
Province of
Cityi Municipality of
Barangay
PRIORITIES FOR DEVELOPMENT PROJECTS
(20%
coMPoNDNT OF IRA UTTLIZATTON)
(Fy:
)
Priority Development Projects
Funded by the 20% of IRA
Project Description (1
)
RANK
(2)
Project Cost
(3)
Cumulative
TOTAL
(4)
ry4il]
(l) Describe the project to be implemented like construction of a Day Care Center,
acquisition ofa computer, etc, in their order ofpriority.
(2) lndicate in this column the ranking of development projects in their proper order,
Rank I is the first priority, Rank 2 is the second, etc.
(3) lndicate the total pro.ject cost that will complete the project.
(a) Add all project costs liom Rank I to the last rank equivalent to the 20o/o of the IRA or
hiqher
Reference: Departlnent of Budget and Management. (2006).
Budget Opcrutions Manual.for Baranguys
Republic of the Philippines
Province of
City/ Municipality of
Barangay
ANNUAL PROCUREMENT PLAN
(FY:
)
Name of Barangay:
Program Control No.
Prepared by:
Approved by:
Barangay Treasurer
Punong Barangay
Amex 5
Republic of the Philippines
Province of
Citl'/ Municipality of
Barangay
LIST OF NOTICE OF AWARD
For the
_ Quarter
of FY
DATE NAME OF PROJECT
DESCRIPTION
(Please
check) NAME OF CONTRACTOR AMOUNT REMARKS
lnfrastructure Good Service
Prepared by: Approved by:
Barangay Treasurer Punong Barangay
Republic of the Philippines
Province
of
Municipality{
City of
Barangay
NOTICE
OF AWARI)
DATE
NAME
OF SUPPLIDR
BUSINESS
ADDRESS
Dear Sir/ Madame:
We are happy to notify you that your Bid for the
to be used
(
Brief Dcscrip(ion ofCOODS and SERVTCES Required by Barangay)
with a Contract Price ofequivalent to
(Addrcss
ot-Recipient ofCoods or Ssrviccs)
(Amount)
(Words
and Figurcs)
bidders is hereby
accepted.
as corected and modified in accordance with the Instruction to
You are hereby required to provide
within ten (10)
days the performance
security in the form and
the amount stipulated in the Instruction of Bidders. Failure to provide
the performance
security
shall constitute sufficient ground for cancellation
of the award and forfeiture ofthe bid security.
Very truly yours,
PTJNONG BARANGAY
Confonne:
Name of Supplier
Date:
Annex 6
Rcpublic
of the Philippines
Provincc
of
City/ Municipaliry
of
Barangay
ITEMIZED
MONTHLY
COLLECTION
AND DISBURSEMENT
For the month of
,
Fy
DATE
COI,LECI'ION
I
PARTICULARS
I
AMouNi
DISBURSEMENT
-
DATE
Tp-ARTIcuLARsT-lMOtrNT
TOTAL COLLECTION:
TOTAL EXPENSES:
Prcpared by:
Noted by:
Bararrgay
'l-reasurer
Punong Barangay
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BFDP Monitoring Form l.
Region:
Provincei HUC,/ICC:
Cityi Municipality:
Barangay:
Prepared by:
Barangay Secretary
Note:
Ifcomplied, please put number "l" in the appropriare column.
Ifnot complied, please put number "0".
COMPLIANCE TO BARANGAY FULL DISCLOSURE POUCY
(DILG llc NO. 2014__
)
For the
_ Quarter of Fy
_
-Total
No. of Documents Posted (out
of 8):
Submitted by:
Punong Barangay
Noted by:
Ciry Director/CLGOO/MLGOO
Name of Document
Annual
Quarterly
M9ryhly
Remarks
Date Posted for
the 1st
Quarter
Remain Posted
(
) Ouaner
(_)
Quarter
lst Month:
(_)
2nd Month:
(_)
3rd Month:
(_)
1. Barangav Budget
I
2. Summary of Income and Expenditures
3. 200.6 Componenr of IRA Ltilizarion
,1.
Alnual Procurement Plan
5. Lisr ofNotices of Award
'5
6. Itemized Nlonthly Collection and Disbursement
'6 '
BFDP \lonitoring Form 2.
COMPLIANCE TO BARANGAY FULL DISCLOSURE POLICY
(DrLG \,rC NO 2014-_
)
For the
_ Quarrer
of FY
Region:
Province/HUCr/ICC:
Citvr'Nlunicipalitv'
BAR{NGAY
PERCENTAGE (Ob)
Compliance to FDP
List of Nolices
of Arvard
i5)
\ote:
tf complied, please put number "1" in rhe appropriate columns.
If not complied, please put number "0".
'Compliance to FDP" columns:
If eight (8) documents are posred, please pur number "1" under "Full.'
lf one to seven (1 7) documents are posted, please put "l" under "Partial."
tf zero (0) or no documents posred, please put " 1" ir.nder 'Non."
Date:
BFDP i\lonitoring Form 3.
COMPLIANCE TO BARANGAY FULL DISCLOSURE POLICY
(DrLG \,rC NO. 2011_ )
For the
_ Quarter of F\'
_
Region:
Province:
CITY/MLTNICIPALITY
PERCENTAGE (o/o)
TOTAL NO,
OF
BAR,{NGAYS
No. of Barangays
lompr rant to luP
List of Norices
of Arvard
(5)
Itemized Nlonthly Collection
and Disbursement
Date:
BFDP N{onitoring Form 4.
COMPLIANCE TO BARANGAY FULL DISCLOSURE POLICY
(DILG X,,tC NO. 2011__ )
For the
_ Quarter
of FY
__'
Region:
PROVINCE/HUCIICC
PERCENIAGE (0z6)
TOTALNO.
OF
BARANGAYS
No. of Barangays
Compliant to FDP
List of Notices
ofAu'ard
(j)
Date: