INTRODUCTION Among the concepts and principles learned in Government Accounting is the Budgetary Process .

. With this concept in mind , St. Paul University Manila , 3 rd year Finance and Management accountant students taking Government Accounting this summer 2013 were tasked to visit a barangay of their choice or near to their residences with the following objectives : 1. To have a real life experience of knowing the actual budget procedure or process done in the barangay level. 2. To determine and evaluate if the budgetary process s learned in the classroom is consistent to what is used in practice. 3. To develop social awareness in terms of acquiring knowledge on how barangay officials actual do the barangay budget 4. To observe and possibly come up with possible recommendations to improve the budgetary process in the barangay level With these objectives in mind , the students explore and went on to interview their barangay officials . The following barangays were visited : 1. Barangay Pamplona 1 Las Pinas City 2. Barangay 674 - Paco , Manila City 3. Barangay Manuyo Dos , Gatchalian Village Las Pinas City 4. Barangay 183 Villamor Pasay City 5. Barangay 670 Ermita - Manila City 6. Barangay COMEMBO Makati City 7. Barangay 876 Sta Ana - Manila City 8. Barangay 179 Maricaban Pasay City 9. Barangay 59 Rosario Pasay City It is hoped that with this microscopic study on the budgetary process in barangay level, we would be able to get a glimpse of real life situation and be able to apply the knowledge learned in the classroom .

PRESENTATION OF DATA : Each of the barangay profile, their organizational structure, the standard and actual budgetary process done in each of the above barangays. SUMMARY OF OBSERVATIONS AND RECOMMENDATIONS Observations Recommendations

Five ( 5 ) barangays showed population of more than 5,000 which conforms to the requirement for barangay creation in an urbanized city .

Review of the barangay zoning system to ensure compliance in terms of the requirements in the creation of a barangay unit. Each barangay should be required to designate a member of the council ( kagawad ) to handle specific areas of concern to improve public service and institute accountability and responsibility

Seven ( 7 ) out of nine ( 9 ) barangays visited shows an organizational structure where each of the kagawad shows specific areas of concern or services such as peace and order , education , appropriation , livelihood and others

Most of the barangays visited, the budget preparation was done by treasure and the Barangay Chairman.

Ensure active participation of the members of the Barangay Council in budget preparation.

Most of the barangay do not identify priority programs in their budget preparation.

Conduct or assign each council member to present budget based on key areas of concern. Conduct information and educational campaign in terms of program and projects to be implemented .

Most barangays failed to inform their constituents on the programs / projects .

CONCLUSION : Based on the above summary of observations and recommendations , it is important to create a uniform and standard budgetary procedure to be followed in the barangay level. It is also essential to educate and equip the barangay officials on basic skills related to proper budgeting procedure and process . Lastly, the need for transparency and accountability must be established to monitor the performance of these officials.