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PRELIMINARY REVIEW OF BARANGAY BUDGET About the service Republic Act 7160 mandates that the General Appropriation

Ordinance authorizing the annual or supplemental budget is submitted for review within ten (10) days after its enactment to the Sangguniang Panglungsod/Bayan. The legal basis for the review of barangay budgets is Art. 424 of RA 7160 which provides that (a) copies of the barangay ordinance authorizing the annual appropriation shall be furnished the sangguniang panlungsod or the sangguniang bayan, through the city or municipal budget officers, as the case may be. (b) the sanggunian concerned shall review the barangay ordinance to ensure compliance thereof with all the budgetary requirements and limitations provided in this rule. The purpose of the review is to ensure that the budgetary requirements and general limitations provided in the code are complied with; the budget does not exceed the estimated receipts and/or income of the barangays; and the items of appropriations are not more than those provided by existing laws. Requirements Transmittal letter signed by the Punong Barangay Barangay Appropriation Ordinance Budget message Barangay Budget preparation forms nos. 1-6 Personnel Schedule Computation for the increase in honoraria if any Breakdown of appropriation Personal Services MOOE Capital Outlay Annual Investment Plan/Program BDC Resolution approving the AIP Sangguniang Barangay Resolution Adopting/Approving the AIP SK Plans and Programs SK Resolution approving the Plans and Programs/Budget Gender and Development Plan Gender and Development Budget Sangguniang Barangay Resolution Adopting/Approving the Gender and Development Plans and Budget How to avail of the service 1. Receiving Receive annual and supplemental budgets from barangay through the Chairman of the Committee on Finance and Appropriation

2. Examination of documents Review of the completeness of documents Inform the concerned barangay treasurer for any lacking documents through text message or cellular calls 3. Preliminary review Review on the budgetary requirements, general limitations, Appropriations does not exceed estimated income and the Personal Services limitations, and statutory obligations, Consistency of the Annual and Supplemental budget with AIP including the mathematical computations Informed the concerned barangay treasurer for non-compliance with budgetary requirements and limitations, Requesting to revise if the budgetary requirements and limitations are not complied with through text messages or cellular calls 4. Review action Recommend the entire budget operative or inoperative in part 5. Signatures The Local Finance Committee signs the review action prepared by the City Budget Officer 6. Release Retain one copy of the complete set of documents submitted and forward the remaining copies to the Office of the SP. Let the SP staff receive the file copy of the CBO

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