1. An inquiry on the local
fiscal management of
Barangay San Isidro
Labrador, District
I, Quezon City
By:
Legazpi, Karl and Mendoza, Mara
2. I. Introduction
• Local government
• In the Philippines, there are several levels of
local authority. Province. Cities and
Municipalites.
• The Philippines is the one of the few countries
with a submunicipal unit, the barangay, which
provides the opportunity for face-to-face
interaction
• Population minimum of 2, 000 in provinces
and 5,000 in Metro Manila
3. I. Introduction: Local
government
• Main source of revenue is the internal revenue
tax, shared with national government
• 20 percent to the barangays
• Barangay own form of taking revenue, like
barangay permits, etc.
4. I. Introduction
• Fiscal management
• Public finance: the income and outgo of
governments in the pursuit of national
objectives. (Briones, 2003)
• It involves the inflow of financial resources in
the form of taxes and other revenues, and the
outflow of such resources in the form of
expenditure to finance goods and services.
(Briones, 2003)
5. I. Introduction: Fiscal
management
• The national budget embodies the development
goals of the country. (Briones, 2003)
• The national budget specifies the sources of
revenue, including tax and non-tax revenues, as
well as the proposed expenditure for
government programs and projects. (Briones,
2003)
• Thus, the budget articulates, in a very real sense
the fiscal policies of a country like the
Philippines. (Briones, 2003)
6. I. Introduction: Fiscal
management
• The Philippines’ unitary form of government
prescribes, or better yet, enjoins a highly centralized
determination of fiscal policies. (Cuaresma, 2003)
• Local taxes, local budgets and other fiscal decisions
formulated at the level of individual local
government units (LGU’s) are expected to have
significance only within the territorial jurisdiction of
the local unit which formulated them.
(Cuaresma, 2003)
• In recent years, the national government redefined
national- local fiscal relations in favor of devolution.
(Cuaresma, 2003)
7. I. Introduction: Fiscal
management
• Under a more liberal policy of decentralization
and a constitution that promotes local
autonomy, LGU’s are expected to take on an
increasingly important role in socioeconomic
development. (Cuaresma, 2003)
8. I. Introduction
Profile: Brgy. San Isidro
Formal name: Barangay San Isidro
Labrador, District 1, Quezon City
Brgy. Captain: Ramoncito S. Reyes
• 12hectares
• 20,000-population
• Residential
9. Research Question
This study aimed to determine
how fiscal
management, particularly
budget procurement and
allocation, is practiced in Brgy.
San Isidro, Quezon City.
10. Objectives of the study
General:
To determine how:
• How budget procurement is done in Brgy. San
Isidro.
• How funds are distributed among the
constituents in Brgy. San Isidro.
11. Objectives of the study
Specific:
To determine:
• How funds are allocated/ appropriated to
different offices / projects of Brgy. San Isidro.
• Which specific department/sector receives the
higher percentage in the budget allocated by the
local government.
• How Brgy. San Isidro generates its own fund.
• (The approach in distributing the funds.)
• (How long the disbursement of funds take.)
12. Scope and limitations
• Barangay San Isidro only
• Only interview; no survey conducted among the
constituents; no field work; facilities were not
inspected
• Manner of interview only was informal and
conversational; only interviewed the barangay
officials
• Only few fiscal years’ budgets were covered
• Budget was on paper, not the real budget they
received: not comparative in nature
13. Rationale
• A way of checking on the local government’s
accountability and transparency practices in its
fiscal management.
• Conducted to assess how fiscal management is
done in the local government, most especially in
our barangays.
• More information on barangays get their
budgets
• Know where certain barangays channel their
funds to.
14. II. Methodology
1. Mara Mendoza contacted her friend, whose
uncle was an employee of Barangay San Isidro
2. An interview with the officials of Barangay San
Isidro was scheduled on
3. The interview was conducted by Mara Mendoza
on March 16 and March 17, 2014.
4. The officials interviewed were:
• Ramoncito S. Reyes, Barangay Captain
• Juanito Maranan and Enrique Lanuza, Brgy
Kagawads
15. II. Methodology
5. The interview was conducted in an informal
manner, with Mara talking to the officials over
lunch and in their houses during the weekend
6. The data provided were given through (1) oral
interviews and (2) borrowing the annual budget
plans and report, between 2012 to 2014.
7. The Barangay profile was also provided by the
Barangay Captain
16. DATA
• A. Barangay: San Isidro Labrador, District 1, Area
VI
• B. Land Area: 24,093 sq. m
• C. Population: 15,000-20,000
• D. Economic Status: Middle Class B
17. Barangay Officials
• Barangay Captain- RAMONCITO S. REYES
• Barangay Kagawad- Enrique P. Lanuza
• Barangay Kagawad- Joselito T. Sahagun
• Barangay Kagawad- Charmaine S. Reyes
• Barangay Kagawad- Rosauro Dela Rosa Jr.
• Barangay Kagawad- Henry R. Vicente
• Barangay Kagawad-Juanito M. Maranan
• Barangay Kagawad- Donald M. Hidalgo
• Barangay Secretary- Hannah Joy G. Vicente
• Barangay Treasurer- Raul. F. Cruz
18. BUDGET APPROPRIATED
• “Respectfully transmitted herewith is the
preliminary budget review of the Annual Budget
of Brgy. San Isidro Labrador, District 1, Quezon
City of Fiscal Year 2014 involving a total
appropriation of P 6, 633, 524.80 as embodied in
its appropriation ordinance…”
• Marian C. Orayani (City Budget Officer)
MARCH 11, 2014
19. MAJOR PROJECTS
• Street Improvements
-Concreting of Streets: Halcon, Mariveles, Dr.
Alejos, Ma. Clara, Isarog
• Drainage Improvements
• Improvement of Side Walks
• Repair of Two Artesian Well
• Water System Improvement through MWSI
• Street lighting
20. MAJOR PROJECTS FUNDED
• PEACE and ORDER
-Minimized Criminality
-16 BPSO (tanod), 24hrs of duty
-nightly roving of two Barangay Patrol & one
motorcycle
-constant communication with La Loma Police Station 1
-conducted seminars on PREVENTING CRIMES
(snatching ang hold-up)
-constructed neighborhood association on different
streets
-applied BCPC laws (Barangay Council for Protection of
Children)
21. MAJOR PROJECTS FUNDED
• CLEAN AND GREEN
- Waste Segregation Program
- Five Street Sweepers (8am-5pm)
- Clean-up drive every third Sunday of the Month
(Capt, staff, BPSOs, Street Sweepers, NGOs)
- Garbage Collection: Wednesday and Saturday
- Collection of debris every last Saturday of the month
- Constructed Barangay Ordinances
: prohibited dogs from straying on the streets
: prohibited residents from illegal disposal of garbage
22. MAJOR PROJECTS FUNDED
• EDUCATION
- Day Care Center
- Livelihood Programs
: Meat Processing, Baking, Candle Making,
and Soap Making
23. Barangay Income
INCOME 6,633,524.80
A. Tax Revenue 6,633,524.80
a. Share on Real Property Tax Collection 2,817,343.80
b. Business Taxes and Licenses,
Brgy. Clearance and other income 500,000.00
c. Other Taxes CTC Tax 100,000.00
d. Miscellaneous- Local Government Share
on Internal Revenue Collection 3,216,181.00
B. Operating and Miscellaneous Income
C. Capital Revenue
D. Grants
E. Extraordinary Receipts
F. Borrowings
25. Findings
• How is the fund allocated to the different
departments of the barangay?
• -Budget appropriation is decided upon by the
council depending on the needs of the
community
- The council reviews and decides to where the
funds must be allocated, it is then forwarded to the
city budget, then to the accounting department of
the barangay, then the barangay treasurer releases
the budget appropriated to the different
departments
26. Findings
• What should be prioritized? What are your
priorities?
-The needs of the people. Their SAFETY, HEALTH,
and DEVELOPMENT.
27. FINDINGS
• Which department receives the most budget? How
much? Which project receives the most funds? Why
does this specific department/sector receive the
greatest percentage in the fund distributed by the
government?
- Peace and Order 643, 236.20
- For Safety and Protection (bought CCTV cameras)
28. FINDINGS
• PROJECT: PEACE AND ORDER-CCTV cameras
Is the budget enough to provide the effectiveness
of the project?
-No, there are only a few cameras installed around
the area, it covers most of the important places
within the barangay but still is inadequate. Also the
total budget for Safety is not enough due to
unanticipated expenses
29. FINDINGS
• Is the number of people enough for the project
(right no. of people, experts on the issue)?
• -Yes, there are enough monitors for the CCTV
installation project, enough trusted employees
to take part within the said project
• The live and recorded feed are monitored 24
hours
30. FINDINGS
• Will increase in budget/number of personnel
make the project more effective?
- Yes, with a lot of people to monitor the CCTV
project, with a more adequate budget to finance it
as well, the safety of the citizens will be more
secured (Ramoncito Reyes)
- Regarding the number of tanods, 30 tanods is the
ideal number however but would need more
budget
