Budget Operations Manual

for Barangays
A sample
computation of
how to adjust
honoraria rates
proportionately
and uniformly of a
Barangay in a 2nd
class municipality
whose available
“free resources” is
only P5,000 per
month is shown
as follows;
Policy for the use of Surplus or Savings
Surplus here means the excess in collections over the estimated or
targeted income during the execution phase of the budget.
Savings are amount or allotments generated or unobligated after
the execution of a program, project or activity as a result of a cost
reduction scheme or economy measures implemented in the
barangay.

Savings or Surplus may be used for any of the following

1.) High priority development projects in
excess of the 20% of the IRA.

2.) Additional maintenance and other

operating expenses (MOOE) for
basic services delivery including
administrative and legislative services

3.) Personnel Benefits, etc.

Generated savings and surplus during Budget Execution shall be

passed by the SB in a Supplemental Budget and enacted to an
appropriation ordinance prior to use.
Budget Forum w/ Brgy Officials & Stakeholders
You can accomplish more
in one hour with God
than in one lifetime
without Him.

Walk in wisdom…redeeming the time.

Colossians 4:5