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GOVERNMENT ACCOUNTANCY AND FINANCIAL MANAGEMENT INFORMATION SYSTEM
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Systems and Procedures Manual on the Management of Barangay Funds and
Property
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Learning Objective
To understand the policies on operating, recording and reporting governing appropriations and commitments
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Budget Accounting Process Legal Provision Definition of Terms Appropriations and Commitments
Policies Operating, Recording and Reporting
Policies
OUTLINE
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The Budget Accounting Process
Approved Budget (GAO)
DV/ Payroll/PR /PO/
Contract
SACBCity/Municipal Budget OfficeCSACB
RAC
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“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:
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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
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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
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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.
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Policies
Unless authorized and covered by subsequent SB Resolution approving the appropriation, commitments shall not exceed the approved appropriations.
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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
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Policies on Appropriations
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.
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Policies on Appropriations
The BRK shall prepare the RAC
The CCA may examine/check anytime, the balance of appropriations and the recording in the registries.
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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 ;
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Policies on Commitments
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);
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Policies on Commitments
The certification of the CCA on the “existence of available appropriations” means the availability of appropriations to cover the commitment.
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Policies on Commitments
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
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Policies on Commitments
4. Expenses for Personal Services (PS), Maintenance and Other Operating Expenses (MOOE) and Financial Expenses (FE) shall be charged against respective appropriation; and
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Policies on Commitments
Investments, purchase of PPE and construction of Public Infrastructures (PI) and Reforestation Projects (RP) shall be charged against appropriations for Capital Outlay (CO).
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Major Classes of Expenditures
- Personal Services (PS)
- Maintenance and Other Operating Expenses (MOOE)
- Capital Outlay (CO)
- Financial Expenses (FE)
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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
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Commitments/Charges against Appropriated Funds
Maintenance and Other Operating Expenses
Traveling Expenses – Local Training Expenses Supplies and Materials Expenses Utility Expenses Communication Expenses
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Commitments/Charges against Appropriated Funds
Maintenance and Other Operating 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
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Capital OutlayInvestments in Treasury BillsPurchase/Construction of the following
PPE:
Commitments/Charges against Appropriated Funds
Land Land Improvements Buildings Leasehold Improvements
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Capital Outlay
Commitments/Charges against Appropriated Funds
Office Equipment Furniture and Fixtures Books Motor Vehicles Other Equipment Public Infrastructures Reforestation Projects
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Commitments/Charges against Appropriated Funds
Financial Expenses
Bank Charges (cost of checkbooks) Interest Expenses Other Financial Charges
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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
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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
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Policies on Recording the GAO and
Commitments
Registry of Appropriations and Commitments – 20% Development Fund
Registry of Appropriations and Commitments- Sangguniang Kabataan Fund
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Registry of Appropriations and Commitments – Gender and Development Fund
Policies on Recording the GAO and Commitments
2. Postings in the appropriations columns of the Registry of Appropriations and Commitments (RAC) shall be based on the GAO of the barangay;
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Policies on Recording the GAO and Commitments
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);
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Policies on Recording the GAO and Commitments
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);
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Policies on Recording the GAO and Commitments
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;
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Policies on Recording the GAO and Commitments
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;
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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.
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Barangay: City/Municipality:Tel. No.: Province:
2007
Prepared by: Certified Correct:
Signature over Printed Name Chairman, Committee on Appropriations
Date
Signature over Printed NameBarangay Record Keeper
Date
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
VIRAC
CATANDUANES
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Barangay: City/Municipality: Virac Tel. No.: Province: Catandunaes
2007
Prepared by: Certified Correct:
Chairman, Committee on AppropriationsSignature over Printed Name
Total Commitments
Signature over Printed NameBarangay Record Keeper
Date Date
REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND
For the Calendar Year 2007
Gas, Oil & Lubricants
Exp.
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
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Barangay: City/Municipality: Tel. No.: Province:
2007
Prepared by: Certified Correct:
DateParticulars Ref Appropriations
Signature over Printed NameBarangay Record Keeper
Date
Signature over Printed NameChairman, Committee on Appropriations
Date
REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND
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
VIRAC
CATANDUANES
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Barangay: City/Municipality: Tel. No.: Province:
2007
Prepared by: Certified Correct:
Date
Signature over Printed NameChairman, Committee on Appropriations
Date
DateParticulars Ref Appropriations
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
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Barangay: City/Municipality: Tel. No.: Province:
2007
Prepared by: Certified Correct:
Barangay Record Keeper
Date
Signature over Printed NameChairman, Committee on Appropriations
Date
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
41
Barangay: City/Municipality: Tel. No.: Province:
2007
Prepared by: Certified Correct:
Date
Signature over Printed NameChairman, Committee on Appropriations
Date
Signature over Printed NameBarangay Record Keeper
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
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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:
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Policies on Reporting the GAO and Commitments
1. The BRK shall close and certify the correctness of entries in the RACs at year end
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Policies on Reporting the GAO and Commitments
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.
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Policies on Reporting the GAO and Commitments
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.
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Barangay: City/Municipality: Tel. No.: Province:
Total Annual SupplementalGeneral Fund
Personal Services
Sub-totalCalamity Fund
Sub-total20% Development Fund
Maintenance and Other Operating Expenses
Sub-totalSangguniang Kabataan Fund
Maintenance and Other Operating Expenses
Sub-totalGender and Development Fund
Personal Services
Grand Total
Prepared by: Certified Correct:
Signature over Printed NameBarangay Record Keeper
Date
Noted by:
Punong Barangay
Date
Balance
Capital Outlay
STATUS OF APPROPRIATIONS, COMMITMENTS AND BALANCES(Current Legislative Appropriations)
As of _________________________
Fund Appropriations
Commitments
Chairman, Committee on Appropriations
Maintenance and Other Operating Expenses
Maintenance and Other Operating Expenses
Signature over Printed Name
Date
Signature over Printed Name
Maintenance and Other Operating ExpensesCapital Outlay
Capital 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
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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
Maintenance and Other Operating ExpensesCapital Outlay
STATUS OF APPROPRIATIONS, COMMITMENTS AND BALANCES(Continuing Appropriations)As of December 31, 2007
BalanceCommitmentsAppropriations
Fund
Chairman, Committee on Appropriations
Date
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The Budget Accounting Process
Approved Budget (GAO)
DV/ Payroll/PR /PO/
Contract
SACBCity/Municipal Budget OfficeCSACB
RAC
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