4. Bgy Appropriations & Commitments Revised .4.10.07

transcript

GOVERNMENT ACCOUNTANCY AND FINANCIAL MANAGEMENT INFORMATION SYSTEM

Systems and Procedures Manual on the Management of Barangay Funds and

Property

Learning Objective

To understand the policies on operating, recording and reporting governing appropriations and commitments

Budget Accounting Process Legal Provision Definition of Terms Appropriations and Commitments

Policies Operating, Recording and Reporting

Policies

OUTLINE

The Budget Accounting Process

Approved Budget (GAO)

DV/ Payroll/PR /PO/

Contract

SACBCity/Municipal Budget OfficeCSACB

“No money shall be paid out of the treasury except in pursuance of an appropriation made by law.”

Sec. 29, (1) of the Constitution provides:

AppropriationsAppropriationsAppropriations – are amounts in the annual or supplemental budget that are authorized by the Sanggunian or legislative body to be obligated or spent for the undertaking of a particular function, program, activity or project, for which services have been rendered or goods delivered.

Definition of Terms

CommitmentsCommitments – are amounts

earmarked by the barangay, arising from an act of a duly authorized official which binds the barangay to the immediate or eventual payment of a sum of money.

Note: “Commitments” shall be used synonymously as “Obligations”

Definition of Terms

Policies

Laws, rules and regulations of the government provide that all disbursements of public funds, except those received for specific purposes, shall be covered by an approved General Appropriations Ordinance (GAO) authorizing appropriation for the annual budget, the expenditure items of which shall be in accordance with Philippine Government Chart of Accounts under NGAS.

Policies

Unless authorized and covered by subsequent SB Resolution approving the appropriation, commitments shall not exceed the approved appropriations.

Policies on Appropriations

The Kagawad, designated as Chairman, Committee on Appropriations (CCA) shall be responsible in monitoring the approved appropriations and the charges against the following funds:

General Fund 20% Development Fund Calamity Fund Sangguniang Kabataan Fund Gender and Development Fund

The CCA shall monitor the use of appropriated funds thru the Registry of Appropriations and Commitments (RAC) which shall be maintained by Fund, by class (PS, MOOE, FE and CO) with breakdown as to account classification.

The BRK shall prepare the RAC

The CCA may examine/check anytime, the balance of appropriations and the recording in the registries.

Policies on Commitments

1. Charges (deductions) against the appropriated funds shall be based on commitments made by the Barangay as shown in the Disbursement Vouchers/Payrolls for Personal Services, Contracts or Purchase Orders and Purchase Requests ;

2. In addition to the certification in the Disbursement Vouchers Payrolls, the existence of available appropriations as reflected in the SB Resolution shall also be shown on the face of the Contracts and Purchase Orders (POs);

The certification of the CCA on the “existence of available appropriations” means the availability of appropriations to cover the commitment.

3. For all procurement including infrastructure projects, the CCA shall certify the availability of funds by stamping “Funds (Appropriations) Available” on the face of the Purchase Request (PR) and affix his signature indicating the estimated required amount on the available appropriation on the PR based on the SB Resolution authorizing the construction/ procurement; and

4. Expenses for Personal Services (PS), Maintenance and Other Operating Expenses (MOOE) and Financial Expenses (FE) shall be charged against respective appropriation; and

Investments, purchase of PPE and construction of Public Infrastructures (PI) and Reforestation Projects (RP) shall be charged against appropriations for Capital Outlay (CO).

Major Classes of Expenditures

- Personal Services (PS)

- Maintenance and Other Operating Expenses (MOOE)

- Capital Outlay (CO)

- Financial Expenses (FE)

Commitments/Charges against Appropriated Funds

Commitments/Charges against the appropriations for the four major classes of expenditures shall include but are not limited to the following:

Personal Services Salaries and Wages – Regular Salaries and Wages – Contractual Honoraria Cash Gift

Maintenance and Other Operating Expenses

Traveling Expenses – Local Training Expenses Supplies and Materials Expenses Utility Expenses Communication Expenses

Membership Dues and Contributions to Organizations

Rent Expenses Repairs and Maintenance of PPE Repairs and Maintenance of PIs and RPs Taxes, Insurance Premiums and Other Fees

Capital OutlayInvestments in Treasury BillsPurchase/Construction of the following

Land Land Improvements Buildings Leasehold Improvements

Capital Outlay

Office Equipment Furniture and Fixtures Books Motor Vehicles Other Equipment Public Infrastructures Reforestation Projects

Financial Expenses

Bank Charges (cost of checkbooks) Interest Expenses Other Financial Charges

Policies on Monitoring of Appropriations

Basic principle in government finance -

No funds shall be spent without the necessary appropriations

Monitoring of the approved approp-riations of barangays and the commitments/ charges against such appropriations to prevent the incurrence of commitments/charges with insufficient or without appropriations

Policies on Recording the GAO and Commitments

1. The following registries shall be maintained by the CCA/BRK for the five funds of the barangay by class and by object of expenditures:

Registry of Appropriations and Commitments – General Fund

Registry of Appropriations and Commitments – Calamity Fund

Policies on Recording the GAO and

Commitments

Registry of Appropriations and Commitments – 20% Development Fund

Registry of Appropriations and Commitments- Sangguniang Kabataan Fund

Registry of Appropriations and Commitments – Gender and Development Fund

2. Postings in the appropriations columns of the Registry of Appropriations and Commitments (RAC) shall be based on the GAO of the barangay;

3. Postings of commitments in the RAC shall be based on the amount of commitments/charges as certified in the Disbursement Voucher (DV), Payroll, Contract/Purchase Order (PO);

4. Commitments/Charges for Personal Services (PS), Maintenance and Other Operating Expenses (MOOE), Financial Expenses (FE) and Capital Outlay (CO) shall be recorded in their respective RAC for the General Fund (GF);

5. Commitments/Charges against the Calamity Fund (CF), 20% Development Fund (DF), Sangguniang Kabataan Fund (SKF) and Gender and Development Fund (GDF) shall be recorded in their respective RAC with a detailed breakdown of expenditures;

6. The balance of appropriations for PS, MOOE, FE and CF shall be reverted/closed at the end of the year and shall not be made available for commitments/charges after the calendar year unless otherwise authorized to be retained as continuing appropriations;

Policies on Recording and the GAO and Commitments

7. Balance of appropriations for CO, 20% Development Fund and SK Fund, however, shall be valid until fully spent or until the project is completed. The balance, if any, shall be forwarded to the RAC of the following year.

Barangay: City/Municipality:Tel. No.: Province:

Prepared by: Certified Correct:

Signature over Printed Name Chairman, Committee on Appropriations

Signature over Printed NameBarangay Record Keeper

HonorariaDate

Particulars Ref AppropriationsBreakdown

Commitments

REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND

For the Calendar Year 2007P E R S O N A L S E R V I C E S

Salaries & Wages-Reg

Balance Sal. & Wages-Contractual Cash Gift

1/2 Ordinance NO. 001-07 330,200.00 108,000.00 64,800.00 132,000.00 25,400.00 330,200.00

1/18 Payroll salaries of employees 2007-01-013 5,000.00 5,000.00 325,200.001/18 Payroll of security guard 2007-01-021 1,700.00 1,700.00 323,500.001/25 Honorarium of barangay officials 2007-01-015 13,200.00 13,200.00 310,300.00

Honorarium of of PB 2007-01-014 1,400.00 1,400.00 308,900.00

12/31 Grand Totals 330,200.00 106,000.00 64,500.00 132,000.00 25,400.00 327,900.00 2,300.00

SIMAMLA

811-0936

CATANDUANES

Barangay: City/Municipality: Virac Tel. No.: Province: Catandunaes

Chairman, Committee on AppropriationsSignature over Printed Name

Total Commitments

Date Date

For the Calendar Year 2007

Gas, Oil & Lubricants

Taxes Duties & Licenses

Others

MAINTENANCE AND OTHER OPERATING EXPENSES

Insurance Premuims

Tel. Exp.-Moblie

Office Supplies

Balance

Breakdown

Repair & Maint.-

Office Bldg

Repair & Maint.-Motor Vehicles

ElectricityPost. &

Deliveries

DateParticulars Ref Appropriations

1/2 Ordinance No. 001-07 194,138.00 35,000.00 40,000.00 25,000.00 3,500.00 5,000.00 38,394.00 20,000.00 10,000.00 2,500.00 14,744.00 194,138.001/3 Electric bill from FICELCO 2007-01-017 1,480.50 1,480.50 192,657.50

Registration of motor vehicles 2007-01-008 1,600.00 1,600.00 191,057.50Renewal of property insurance 2007-01-006 985.00 985.00 190,072.50

1/6 Establishment of PCF 2007-01-010 5,000.00 5,000.00 185,072.50Gasoline - Petron Gas Station 2007-01-018 1,500.00 1,500.00 183,572.50

1/10 Job Order repair of motor vehicles 2007-01-019 2,000.00 2,000.00 181,572.501/18 Payroll of repair of barangay hall 2007-01-020 800.00 800.00 180,772.501/26 Replenishment of PCF 2007-01-016 300.00 350.00 80.00 730.00 180,042.50

12/31 Grand Totals 194,138.00 35,000.00 40,000.00 25,000.00 3,000.00 4,500.00 38,394.00 20,000.00 9,500.00 2,500.00 13,500.00 191,394.00 2,744.00

SIMAMLA

811-0936

VIRACCATANDUANES

Barangay: City/Municipality: Tel. No.: Province:

Signature over Printed NameChairman, Committee on Appropriations

For the Calendar Year 2007

Roads & Bridges

Parks, Plaza &

Monuments

Reforesta-tion

LandTotal

CommitmentsMotor

Vehicles

C A P I T A L O U T L A Y

Other PPE

Balance

BreakdownBuildings

and Structure

Office Equipmt.

Furniture & Fixtures

Other Equipment

1/2 Ordinance No. 001-07 81,101.94 81,101.00 81,101.00

1/5 PO for 1 set of computer 2007-01-012 30,000.00 30,000.00 51,101.00

12/31 Grand Totals 81,101.00 75,986.00 75,986.00 5,115.00Balance forwarded 5,115.00 5,115.00 to 2008 RAC-Continuing

SIMAMLA

811-0936

CATANDUANES

Breakdown

Barangay Record KeeperSignature over Printed Name

REGISTRY OF APPROPRIATIONS AND COMMITMENTS - CALAMITY FUNDFor the Calendar Year 2007

Total Commitments

BalanceMed, Dental & Lab. Supplies

Food Supplies Expenses

1/2 Ordinance No. 001-07 60,858.00 60,858.00

1/8 Purchase of groceries & medicines 2007-01-001 500.00 2,000.00 2,500.00 58,358.00

12/31 Grand Totals 60,858.00 40,000.00 5,000.00 10,858.00 60,858.00 -0-5,000.00

SIMAMLA811-0936

VIRACCATANDUANES

Barangay Record Keeper

Repairs & Maint - Roads

BalanceBreakdown

Signature over Printed Name

DateParticulars Ref

REGISRTY OF APPROPRIATIONS AND COMMITMENTS - 20% DEVELOPMENT FUNDFor the Calandar Year 2007

Commitments Appropriations

1/2 Ordinance No. 001-07 102,000.00 102,000.00

1/11 Purchase of construction 2006-01-001 15,000.00 15,000.00 87,000.00 materials for barangay roads

12/31/07 Grand Totals 102,000.00 102,000.00 102,000.00 -0-

SIMAMLA811-0936

VIRACCATANDUANES

REGISTRY OF APPROPRIATIONS AND COMMITMENTS - SANGGUNIANG KABATAAN FUNDFor the Calendar Year 2007

Total Commitments

Balance

BreakdownDateOffice

Equipmt.Particulars Ref Appropriations

Buildings and

Structures

1/2 Ordinance No. 001-07 50,066.00 25,066.00 25,000.00 50,066.00

1/11 Purchase of construction materials 2007-01-001 12,500.00 12,500.00 37,566.00

12/31 Grand Totals 50,066.00 25,066.00 25,000.00 50,066.00 -0-

SIMAMLA811-0936

VIRACCATANDUANES

Policies on Reporting the GAO and Commitments

The Status of Appropriations, Commitments and Balances (SACB) shall be prepared to check on the utilization of the appropriated funds of the barangays. To comply with the requirement and to facilitate the work of the City/Municipal Budget Officer, the basic policies in reporting the General Appropriation Ordinance (GAO) and the commitments are as follows:

1. The BRK shall close and certify the correctness of entries in the RACs at year end

2. The BRK shall prepare the Status of Appropriations, Commitments and Balances (SACB) for Current Legislative Appropriations and Continuing Appropriations for the barangay based on the RACs for the five funds.

3. The SACB shall be submitted annually to the City/Municipal Budget Officer on the 5th day of January of the ensuing year for review and consolidation with all the SACB of the different barangays in the city/municipality.

Total Annual SupplementalGeneral Fund

Personal Services

Sub-totalCalamity Fund

Sub-total20% Development Fund

Sub-totalSangguniang Kabataan Fund

Sub-totalGender and Development Fund

Personal Services

Grand Total

Noted by:

Punong Barangay

Balance

Capital Outlay

STATUS OF APPROPRIATIONS, COMMITMENTS AND BALANCES(Current Legislative Appropriations)

As of _________________________

Fund Appropriations

Commitments

Chairman, Committee on Appropriations

Signature over Printed Name

Maintenance and Other Operating ExpensesCapital Outlay

Capital Outlay

330,200.00 330,200.00 327,900.00 2,300.00194,138.00 194,138.00 191,394.00 2,744.00

81,101.00 81,101.00 75,986.00 5,115.00

60,858.00 60,858.00 60,858.00 0.00

102,000.00 102,000.00 102,000.00 0.00

50,066.00 50,066.00 50,066.00 0.00

818,363.00 808,204.00 10,159.00

SIMAMLA811-0936

VIRACCATANDUANES

As of December 31, 2007

Barangay: Simamla City/Municipality: ViracTel. No.: 811-2318 Provinve: Catanduanes

Total Annual SupplementalGeneral Fund

Sub-total20% Development Fund

Sub-totalSangguniang Kabataan Fund

Sub-total

Grand Total

Prepared by: Certified by:

Signature over Printed Name Signature over Printed Name Barangay Record Keeper

Date Date

Noted by:

Capital Outlay

Punong BarangaySignature over Printed Name

Maintenance and Other Operating ExpensesCapital Outlay

STATUS OF APPROPRIATIONS, COMMITMENTS AND BALANCES(Continuing Appropriations)As of December 31, 2007

BalanceCommitmentsAppropriations

Chairman, Committee on Appropriations

The Budget Accounting Process

Approved Budget (GAO)

DV/ Payroll/PR /PO/

Contract

SACBCity/Municipal Budget OfficeCSACB

4. Bgy Appropriations & Commitments Revised .4.10.07

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