Ang-Kaban-ng-Bayan

1. Ang Kaban ng
Bayan
TUNGO SA
BAYANG MAGILIW - 7
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2. eFDS7 – Ang Kaban ng
Bayan
1. Review of Social Accountability
2. Review of Pangarap ng Pamayanan
3. The National Budget and IRA
4. Review of the Public Financial Management Cycle
5. The Barangay Budget and Legal Basis
6. How to read and review the Barangay budget
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Workshop Outcome
Sample monitoring of the barangay budget

3. 2 Key Players
Constructive Engagement (Makabuluhang
Pakikilahok)
For better delivery of
- Public service
- Improvement of people’s welfare
- Protection of people’s rights
= Social Accountability
(Pananagutang Panlipunan)
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4. Maka-Diyos
Mapayapa at
napapatupad
ang batas
Maunlad
Nakikilahok
at nagkakaisa
na
mamamayan
Malinis at
ligtas na
kapaligiran
Nagmamahalan
at
nagtutulungang
mamamayan
Ang Pangarap na Pamayanan
LGU ___________________________ as of (month/year)
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5. DEPARTMENTS 1,212 B
Congress of the Philippines 10.3 B
Office of the President 2.8 B
Office of the Vice-President 421.2 M
Department of Agrarian Reform 20.4 B
Department of Agriculture 71 B
Department of Budget and Management 1 B
Department of Education 300.5 B
State Universities and Colleges 36.8 B
Department of Energy 4.1 B
Department of Environment and Natural 23.9 B
Department of Finance 12.7 B
Department of Foreign Affairs 12.2 B
Department of Health 81.6 B
Department of Interior and Local Government 100.8 B
Department of Justice 11.6 B
Department of Labor and Employment 10.5 B
Department of National Defense 82.4 B
Department of Public Works and Highways 213 B
Department of Science and Technology 12.2 B
Department of Social Welfare and Development 79 B
Department of Tourism 2 B
Department of Trade and Industry 4.5 B
Department of Transportation and 46.7 B
National Economic Development Authority 4 B
Presidential Communications Operations Office 1.2 B
Other Executive Offices 11.7 B
Autonomous Region in Muslim Mindanao 20.5 B
Joint Legislative-Executive Councils 4.2 M
The Judiciary 19.2 B
Civil Service Commission 1.3 B
Commission on Audit 8.4 B
Commission on Elections 2.9 B
Office of the Ombudsman 1.8 B
Commission on Human Rights 348 M
Budget by Department and Special Purpose Fund 2014
SPECIAL PURPOSE FUNDS 1,056 B
Budgetary Support to Government Corporations
(BSGC)
71.6 B
Allocations to Local Government Units 361.3 B
Tax Expenditures Fund 26.9 B
Debt Interest Payments 352.7 B
Calamity Fund 7.5 B
Contingent Fund 1 B
DepEd School Building Program 1 B
E-Government Fund 2.5 B
International Commitments Fund 4.8 B
Miscellaneous Personnel Benefits Fund (MPBF) 80.7 B
Pension and Gratuity Fund (PGF) 120.5 B
Priority Development Assistance Fund (PDAF) 25.2 B
Feasibility Studies Fund 400 M
Ang Kaban ng Bayan
Total 2014 – P2.268 Trillion
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6. IRA
2014
Barangay Funds
• Lahat ng kita ay
pumapasok sa General
Fund
• Iniingatan ng
city/municipal treasurer o
naka-deposito sa malapit
na banko ng gobyerno
Mangaldan LGU –
P128,432,880
Pangasinan Provincial
Government –
P2,133,510,832
Pangasinan All
City/Mun –
P7,195,234,424
Pangasinan All Brgy –
P2,097,558,609
Total Pangasinan
(Prov/City/Mun/
Brgy)
P11.4B
Allocation --
55% Personnel maximum
20% Local Development Fund (LDF)
10% SK
+
5% GAD Fund (can be part of LDF)
1% of IRA - Protection of children
5% Disaster (70:30)
2% of RPT - discretionary fund of PB
Senior citizens
Environment
Mangaldan by Brgy Total 2014 Per Month
Alitaya 2,422,754 201,896
Amansabina 1,683,387 140,282
Anolid 3,401,488 283,457
Banaoang 2,755,532 229,627
Bantayan 2,109,159 175,763
Bari 3,158,785 263,232
Bateng 1,730,927 144,243
Buenlag 2,215,081 184,590
David 2,470,711 205,892
Embarcadero 1,735,514 144,626
Gueguesangen 1,734,680 144,556
Guesang 2,157,950 179,829
Guiguilonen 2,014,080 167,840
Guilig 1,986,140 165,511
Inlambo 1,313,078 109,423
Lanas 1,966,123 163,843
Landas 1,504,488 125,374
Maasin 1,911,494 159,291
Macayug 1,641,686 136,807
Malabago 2,639,185 219,932
Navaluan 2,102,070 175,172
Nibaliw 1,821,002 151,750
Osiem 2,013,246 167,770
Palua 1,493,645 124,470
Poblacion 2,769,710 230,809
Pogo 1,263,453 105,287
Salaan 1,704,655 142,054
Salay 2,755,532 229,627
Talogtog 1,648,358 137,363
Tebag 1,760,118 146,676
Total, Mangaldan 61,884,031 5,156,992
+13% vs 2013
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7. Planning
Budgeting
Expenditure
Monitoring
Pananagutang Panlipunan
Pagplano
Pagbadyet
Paggugol
Pagmamanman
Para sa mas mahusay na paghahatid ng
- Palingkurang pangmadla
- Pagpabuti ng kapakanang mamamayan
- Pangangalaga ng karapatan pantao
 Barangay Assembly
 Consultations
 Barangay Development Council
 Project Allocation
 Budget Hearing
 IRA
 Financial Reporting
 Cost of Project
 Financial Reporting
 Project Monitoring
 Public Service Monitoring
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Public
Financial
Management
Cycle

8. Barangay Budget Process
Budget Preparation
Sept – Oct 15
Schedule
Barangay
Treasurer
Punong
Barangay
Sangguniang
Barangay
Sangguniang
Bayan Citizens
Estimate of
income and
expenditure
Prepares
budget
Submits
budget to
Sangguniang
Barangay
Budget Authorization
Oct 16 – Nov 15
Budget Review
Nov 16 – Dec 31
Budget Execution
Jan 1 – Dec 31
Budget Accountability
Jan 1 – Dec 31
Evaluates
budget and
passes
Appropriation
Ordinance
Submits
Appropriation
Ordinance to
Mun. Budget
Officer
Reviews budget
for compliance
Receives
approved
budget
Disburses
cash per LGC
Submits
financial
report
Reviews/signs
financial
report, post in
3 public places
Monitors
finances,
projects and
performance
of officials
Planning
Jul - Aug
Convenes Barangay Development Council
(BDC), prepares Barangay Development
Plan (BDP)
2 – 3
members of
BDC
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9. Barangay Budget
• An estimate of income and
expenditure for the
succeeding year is submitted
by the barangay treasurer to
the punong barangay on or
before September 15
• Punong barangay prepares
budget and submits to the SB
for legislative enactment
• Reviewed by city/municipal SB
through city/municipal budget
officer within 60 days
• Effective January 1 of
succeeding year
Fiscal
Administration
• All taxes, fees, charges are
collected by barangay treasurer
– Official receipts issued
– Deposited within 5 days
• Financial records kept in the
office of the city/municipal
accountant
• Funds may only be used for the
specific purpose listed in the
budget
• No advance payments allowed
Summary of income and
expenditures of previous year
posted in at least 3 publicly
accessible and conspicuous
places by January 31
Source: LGC Section 352
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10. Local Government Code
• SECTION 352. Posting of the Summary of Income and
Expenditures. - Local treasurers, accountants, budget
officers and other accountable officers shall, within
thirty (30) days from the end of each fiscal year, post in
at least three (3) publicly accessible and conspicuous
places in the local government unit a summary of all
revenues collected and funds received including the
appropriations and disbursements of such funds during
the preceding fiscal year.
• SECTION 353. The Official Fiscal Year. - The official
fiscal year of local government units shall be the period
beginning with the first day of January and ending with
the thirty-first day of December of the same year.
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11. Barangay Basic Services
(i) Agricultural support services which include planting materials
distribution system and operation of farm produce collection and
buying stations;
(ii) Health and social welfare services which include maintenance
of Barangay health center and day-care center;
(iii) Services and facilities related to general hygiene and
sanitation, beautification, and solid waste collection;
(iv) Maintenance of Katarungang Pambarangay;
(v) Maintenance of Barangay roads and bridges and water supply
systems
(vi) Infrastructure facilities such as multi-purpose hall,
multipurpose pavement, plaza, sports center, and other similar
facilities;
(vii) Information and reading center; and
(viii) Satellite or public market, where viable
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12. Budget Document
1. Budget Message of Punong Barangay
2. Mga plano at proyekto para sa mas mahusay na
paghahatid ng Palingkurang Pangmadla –
Barangay Basic Services
3. Financial Statements
– The actual income and expenditures during the
immediately preceding year
– The actual income and expenditures of the first two
(2) quarters and the estimates of income and
expenditures for the last two (2) quarters of the
current fiscal year
– The estimated income and expenditures for the next
year
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13. Barangay Sources of Income
Source of Income Amount %
IRA
Real property tax – 25% to the barangay where the property is
located
Business taxes
Quarry (sand, gravel) – 40% of proceeds collected by province
50% of community tax collected through barangay treasurer
Grants and donations
Subsidy from province
Subsidy from municipality
Barangay Certification/ Clearance Fees
Others (specify)
TOTAL --
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LGU: Barangay: Budget Year:
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14. Barangay Expenditure Program
PPA Description Amount %
A. Personal Services (max 55% of next
preceding year)
B. Maintenance and Other Operating
Expenses (MOOE)
C. Special Purpose Allocation
D. Capital Outlay
TOTAL --
14
LGU: Barangay: Budget Year:
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15. Special Purpose Allocation
Total Income ____________________ Amount %
20% Local Development Fund (LDF)
10% SK
5% GAD Fund (can be part of LDF)
1% of IRA - Protection of children
5% Disaster (70:30)
2% of RPT - discretionary fund of PB
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LGU: Barangay: Budget Year:
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16. 5% GAD (Gender and Development)
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17. SEC. 15. Establishment and Strengthening of Local Councils for the Protection of
Children. - Local Councils for the Protection of Children (LCPC) shall be established in all
levels of local government, and where they have already been established, they shall be
strengthened within one (1) year from the effectivity of this Act. Membership in the
LCPC shall be chosen from among the responsible members of the community, including
a representative from the youth sector, as well as representatives from government and
private agencies concerned with the welfare of children.
The local council shall serve as the primary agency to coordinate with and assist the LGU
concerned for the adoption of a comprehensive plan on delinquency prevention, and to
oversee its proper implementation.
One percent (1%) of the internal revenue allotment of barangays, municipalities and
citiesshall be allocated for the strengthening and implementation of the programs of
the LCPC: Provided, That the disbursement of the fund shall be made by the LGU
concerned.
Republic Act No. 9344
"Juvenile Justice and Welfare Act of 2006."
1% of IRA
for the Protection of Children
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18. 5% Local Disaster Risk Reduction and
Management Fund (LDRRMF)
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