The document provides guidelines for barangay budget preparation including appropriating 20% of the annual internal revenue allotment for development projects, limiting appropriations for personal services to 55% of total income, allocating 10% of funds for the Sangguniang Kabataan, and allowing free resources to be allocated for priority projects, basic services, or personnel benefits. It also outlines steps for computing honorarium increases and monetary values of leave credits.

1. S
SUPPLEMENTAL INPUTS IN
BUDGET PREPARATION

2. BASIC GUIDELINES IN BUDGET
PREPARATION
S The aggregate amount appropriated SHALL
NOT exceed the estimates of income
S All statutory and contractual obligations
SHALL BE FULLY PROVIDED FOR, but
appropriations for debt servicing should not
exceed 20% of the regular income of the
barangay.

3. BASIC GUIDELINES IN BUDGET
PREPARATION
S Five percent (5%) of the of the estimated
revenue from regular sources shall be set
aside as an annual lump sum appropriations
for unforeseen expenditures.
S Twenty percent (20%) of its annual internal
revenue allotment (IRA) shall be appropriated
for development projects. The development
projects should be consistent with the
barangay development plan.

4. BASIC GUIDELINES IN BUDGET
PREPARATION
S Internal Revenue Allocation (IRA) share
shall be used for basic services delivery
including administrative and legislative
services
S The total appropriations for personal
services should not exceed 55% of the
total income realized from regular
sources during the next preceding year.

5. BASIC GUIDELINES IN BUDGET
PREPARATION
S Free Resources maybe allocated to any of the
following (for Policy Decision) :
1. High Priority Development Projects in
addition to the 20% of IRA;
2. Additional MOOE for Basic Services;
3. Personnel Benefits (i.e. increase in honoraria
for Barangay Officials)
S 10% of the General Fund shall be allocated for
the Sangguniang Kabataan (SK)

6. COMPUTATION OF
HONORARIUM INCREASE
COMPUTATION
OF
HONORARIA
INCREASE
STEP
1. Identify
the
amount
available
for
increase
for
the
period
EX.
75,000.00 FOR
1
YEAR
(12
MOS)
STEP
2. Make
a
table
with
the
following
column
column
1 POSITION
column
2 NO.
OF
PERSON
column
3 PRESENT
HONORARIUM
RATE
column
4 MAXIMUM
RATE
ALLOWABLE
column
5 DIFFERENCE
column
6 %
INCREASE
column
7 INCREASE/MONTH
,
PROPORTIONATELY
AND
UNIFORMLY
APPLIED
column
8 INCREASED
RATE
INCREASE/MO
(PROPORTIONAT
ELY
AND
UNIFORMLY
%
INCREASE
INCREASED
RATE
POSITION
NO.
OF
PERSON
PRESENT
RATE
MAXIMUM
RATE
ALLOWABLE
DIFFERENCE
1 2 3 4 5 6 7 8

8. STEP
4. COMPUTE
FOR
THE
%
INCREASE
RATE
(COLUMN
6)
Divide
the
amount
available
for
increase
for
the
number
of
months
covered
to
get
the
amount
available
monthly.
EX.
75,000.00
12
=
6,250.00
STEP
5. DIVIDE
THE
AMOUNT
AVAILABLE
PER
MONTH
BY
TOTAL
OF
COLUMN
5
TO
GET
THE
%
INCREASE
(COLUMN
6)
6,250.00
143,855.00
= 4%

9. STEP
6. FILL
IN
COLUMN
6
WITH
THE
RESULTING
%
INCREASE
(i.e.
4%)
INCREASE/MO
(PROPORTIONAT
ELY
AND
UNIFORMLY
APPLIED)
1 2 3 4 5 6 7 8
PUNONG
BARANGAY 1
2,592.00
19,112.00
16,520.00 4%
SANGGUNIANG
MEMBER
8
15,264.00
117,128.00
101,864.00 4%
BARANGAY
SECRETARY 1
1,908.00
14,641.00
12,733.00 4%
BARANGAY
TREASURER 1
1,908.00
14,641.00
12,733.00 4%
143,855.00
POSITION
NO.
OF
PERSON
PRESENT
RATE
MAXIMUM
RATE
ALLOWABLE
DIFFERENCE
%
INCREASE
INCREASED
RATE
TOTAL
AMOUNT
NEEDED

10. STEP
7. MULTIPLY
COLUMN
6
WITH
COLUMN
4
AND
COLUMN
2
TO
GET
THE
AMOUNT
OF
INCREASE
PER
MONTH
(COLUMN
7)
INCREASE/MO
(PROPORTIONAT
ELY
AND
UNIFORMLY
APPLIED)
1 2 3 4 5 6 7 8
PUNONG
BARANGAY 1
2,592.00
19,112.00
16,520.00 4%
830.35
SANGGUNIANG
MEMBER
8
15,264.00
117,128.00
101,864.00 4%
40,710.44
BARANGAY
SECRETARY 1
1,908.00
14,641.00
12,733.00 4%
636.10
BARANGAY
TREASURER 1
1,908.00
14,641.00
12,733.00 4%
636.10
143,855.00
INCREASED
RATE
TOTAL
AMOUNT
NEEDED
POSITION
NO.
OF
PERSON
PRESENT
RATE
MAXIMUM
RATE
ALLOWABLE
DIFFERENCE
%
INCREASE

11. STEP
8.
ADD
COLUMN
3
AND
COLUMN
7
TO
GET
THE
INCREASED
RATE
(COLUMN
8)
INCREASE/MO
(PROPORTIONAT
ELY
AND
UNIFORMLY
APPLIED)
POSITION
NO.
OF
PERSON
1 2 3 4 5 6 7 8
PUNONG
BARANGAY 1
2,592.00
19,112.00
16,520.00 4%
830.35
3,422.00
SANGGUNIANG
MEMBER
8
15,264.00
117,128.00
101,864.00 4%
5,088.80
20,353.00
BARANGAY
SECRETARY 1
1,908.00
14,641.00
12,733.00 4%
636.10
2,544.00
BARANGAY
TREASURER 1
1,908.00
14,641.00
12,733.00 4%
636.10
2,544.00
143,855.00
MONTHLY
ANNUAL
3,422.00
41,064.00
20,353.00
244,236.00
2,544.00
30,528.00
2,544.00
30,528.00
346,356.00
POSITION
BARANGAY
SECRETARY
BARANGAY
TREASURER
TOTAL
ANNUAL
REQUIREMENT
%
INCREASE
INCREASED
RATE
PER
MONTH
TOTAL
AMOUNT
NEEDED
PUNONG
BARANGAY
SANGGUNIANG
MEMBER
PRESENT
RATE
MAXIMUM
RATE
ALLOWABLE
DIFFERENCE

12. S
STEPS IN COMPUTING LEAVE
CREDITS VALUE (MONETIZATION
OF LEAVE CREDITS)
STEP
1
MAKE
A
TABLE
WITH
THE
FOLLOWING
COLUMN
COLUMN
1 POSITION
COLUMN
2 MONTHLY
RATE
OF
HONORARIUM
COLUMN
3 REQUIRED
NO.
OF
SESSIONS/MONTHS
WORKED
COLUMN
4 LEAVE
CREDITS
EQUIVALENT
COLUMN
5 NO.
OF
SESSIONS
ATTENDED/NO.
OF
MONTHS
WORKED
COLUMN
6 NO.
OF
BSENCES
COLUMN
7 LEAVE
CREDITS
EARNED
COLUMN
8 CONSTANT
FACTOR
COLUMN
9 MONEY
VALUE
POSITION
MONTHLY
RATE
OF
HONORARIUM
REQUIRED
NO.
OF
SESSIONS/MONT
HS
WORKED
LEAVE
CREDITS
EQUIVALENT
NO.
OF
SESSIONS
ATTENDED/NO.
OF
MONTH
WORKED
NO.
OF
ABSENCES
LEAVE
CREDITS
EARNED
CONSTANT
FACTOR
MONEY
VALUE
1 2 3 4 5 6 7 8 9

13. STEP
2 FILL
IN
COLUMN
1
,
2,3,4,5,6
&
8
POSITION
MONTHLY
RATE
OF
HONORARIUM
REQUIRED
NO.
OF
SESSIONS/MONT
HS
WORKED
LEAVE
CREDITS
EQUIVALENT
NO.
OF
SESSIONS
ATTENDED/NO.
OF
MONTH
WORKED
NO.
OF
ABSENCES
LEAVE
CREDITS
EARNED
CONSTANT
FACTOR
MONEY
VALUE
1 2 3 4 5 6 7 8 9
PUNONG
BARANGAY
3,422.00 24 30 24 20.916667
KAGAWAD
1
2,544.00 24 30 22 2 20.916667
KAGAWAD
2
2,544.00 24 30 24 20.916667
KAGAWAD
3
2,544.00 24 30 24 20.916667
KAGAWAD
4
2,544.00 24 30 20 4 20.916667
KAGAWAD
5
2,544.00 24 30 24 20.916667
KAGAWAD
6
2,544.00 24 30 12 12 20.916667
KAGAWAD
7
2,544.00 24 30 24 20.916667
KAGAWAD
8
2,544.00 24 30 24 20.916667
BARANGAY
SECRETARY
2,544.00 12 30 12 20.916667
BARANGAY
TREASURER
2,544.00 12 30 12 5 20.916667
TOTAL
MONEY
VALUE

14. STEP
3 REFER
TO
THE
APPROPRIATE
LEAVE
CREDIT
SCHEDULE
TO
GET
THE
VALUE
IN
COLUMN
6
POSITION
MONTHLY
RATE
OF
HONORARIUM
REQUIRED
NO.
OF
SESSIONS/MONT
HS
WORKED
LEAVE
CREDITS
EQUIVALENT
NO.
OF
SESSIONS
ATTENDED/NO.
OF
MONTH
WORKED
NO.
OF
ABSENCES
LEAVE
CREDITS
EARNED
CONSTANT
FACTOR
MONEY
VALUE
1 2 3 4 5 6 7 8 9
PUNONG
BARANGAY
3,422.00 24 30 24 30 20.916667
KAGAWAD
1
2,544.00 24 30 22 2 27.5 20.916667
KAGAWAD
2
2,544.00 24 30 24 30 20.916667
KAGAWAD
3
2,544.00 24 30 24 30 20.916667
KAGAWAD
4
2,544.00 24 30 20 4 25 20.916667
KAGAWAD
5
2,544.00 24 30 24 30 20.916667
KAGAWAD
6
2,544.00 24 30 12 12 15 20.916667
KAGAWAD
7
2,544.00 24 30 24 30 20.916667
KAGAWAD
8
2,544.00 24 30 24 30 20.916667
BARANGAY
SECRETARY
2,544.00 12 30 12 30 20.916667
BARANGAY
TREASURER
2,544.00 12 30 12 5 25 20.916667
NUMBER
OF
MONTHS LEAVE
CREDITS NUMBER
OF
MONTHS
LEAVE
CREDITS
TOTAL
NO.
OF
REGULAR
SESSIONS
ATTENDED
LEAVE
CREDITS
EARNED
TOTAL
NO.
OF
REGULAR
SESSIONS
ATTENDED
LEAVE
CREDITS
EARNED
1 2.50 7 17.50 1 1.25 13 16.25
2 5.00 8 20.00 2 2.50 14 17.50
3 7.50 9 22.50 3 3.75 15 18.75
4 10.00 10 25.00 4 5.00 16 20.00
5 12.50 11 27.50 5 6.25 17 21.25
6 15.00 12 30.00 6 7.50 18 22.50
*
Assuming
that
the
brgy
treas/brgy
sec
have
no
absences 7 8.75 19 23.75
8 10.00 20 25.00
9 11.25 21 26.25
10 12.50 22 27.50
11 13.75 23 28.75
12 15.00 24 30.00
LEAVE
CREDITS
EARNED
ON
A
MONTHLY
BASIS
(BRGY
TREASURERS
AND
BRGY
SECRETARY)
TOTAL
MONEY
VALUE
LEAVE
CREDIT
SCHEDULE
FOR
THE
PUNONG
BARANGAY
AND
BARANGAY
KAGAWAD

15. STEP
4 FILL
IN
THE
REQUIRED
DATA
IN
COLUMN
9
USING
THE
FOLLOWING
FORMULA
:
ANNUAL
LEAVE
BENEFIT
(ALB)
=
LEAVE
CREDITS
EARNED
X
MONTHLY
HONORARIUM
20.916667
(COLUMN
9
)
=
COLUMN
7 X COLUMN
2
COLUMN
8
POSITION
MONTHLY
RATE
OF
HONORARIUM
REQUIRED
NO.
OF
SESSIONS/MONT
HS
WORKED
LEAVE
CREDITS
EQUIVALENT
NO.
OF
SESSIONS
ATTENDED/NO.
OF
MONTH
WORKED
NO.
OF
ABSENCES
LEAVE
CREDITS
EARNED
CONSTANT
FACTOR
MONEY
VALUE
1 2 3 4 5 6 7 8 9
PUNONG
BARANGAY
3,422.00 24 30 24 30 20.916667
4,908.05
KAGAWAD
1
2,544.00 24 30 22 2 27.5 20.916667
3,344.70
KAGAWAD
2
2,544.00 24 30 24 30 20.916667
3,648.76
KAGAWAD
3
2,544.00 24 30 24 30 20.916667
3,648.76
KAGAWAD
4
2,544.00 24 30 20 4 25 20.916667
3,040.64
KAGAWAD
5
2,544.00 24 30 24 30 20.916667
3,648.76
KAGAWAD
6
2,544.00 24 30 12 12 15 20.916667
1,824.38
KAGAWAD
7
2,544.00 24 30 24 30 20.916667
3,648.76
KAGAWAD
8
2,544.00 24 30 24 30 20.916667
3,648.76
BARANGAY
SECRETARY
2,544.00 12 30 12 30 20.916667
3,648.76
BARANGAY
TREASURER
2,544.00 12 30 12 5 25 20.916667
3,040.64
TOTAL
MONEY
VALUE
38,051.00