Barangay Budget Preparation Form No.

BUDGET OF EXPENDITURES AND SOURCES OF FINANCING, FY 2025

Barangay
Municipality
Province

GENERAL FUND

Current Year Appropriation 2024

Income Past Year
Particulars Account Code Classific (Actual) Second
First Semester
ation 2023 Semester Total
(Actual)
(Estimate)
(1) (2) (3) (4) (5) (6) (7)
I. Beginning Cash Balance

II. Receipts
Share in Real Property Tax 4-01-01-010 R 100,000.00 - -
Business Tax(es) 4-01-02-010 R -
Fees and Charges 4-01-03 R -
Receipts from Economic Enterprise -
National Tax Allotment 4-01-04-010 R 1,000,000.00 -
Share from National Wealth 4-03-01-010 -
Inter-Local Transfer -
Extraordinary Receipts/Grants/Donations/Aids 4-03-02-010 NR 1,000.00 -
Proceeds from Sale of Assets -
Collection of Loans Receivable -
Acquisition of Loans -
Other Receipts 4-04-01 NR -
TOTAL Receipts 1,101,000.00 - - -

III. Expenditures
Personal Services (PS)
Honoraria 5-01-02-050 -
Mid Year Bonus -
Year End Bonus 5-01-02-060 -
Cash Gift 5-01-02-070 -
Annual Leave Benefits -
Performance Enhancement Incentive -
PhilHealth Contributions 5-01-03-030 -
Service Recognition Incentive -
Total PS - - - -

Maintenance and Other Operating

Expenses (MOOE)
Traveling Expenses 5-02-01-010 -
Training Expenses 5-02-02-010 -
Supplies and Materials Expenses -
Office Supplies Expenses 5-02-03-010 -
Accountable Forms Expenses 5-02-03-020 -
Fuel, Oil and Lubricant Expenses 5-02-03-050 -
Other Supplies and Materials Expenses 5-02-03-990 -
Utility Expenses -
Water Expenses 5-02-04-010 -
Electricity Expenses 5-02-04-020 -
Communication Expenses -
Internet Subscription Expenses 5-02-05-030 -
General Services -
Other General Services 5-02-08-990 -
Repairs and Maintenance -
Repairs and Maintenance - Machinery and
5-02-09-040 -
Equipment
Repairs and Maintenance - Transportation
5-02-09-050 -
Equipment
Taxes, Insurance Premiums and Other Fees -
Fidelity Bond Premiums 5-02-11-010 -
Insurance Expenses 5-02-11-020 -
Representation Expenses 5-02-99-020 -
Donations 5-02-99-070 -
Other Maintenance and Operating Expenses 5-02-99-990 -
Total MOOE - - - -

Financial Expenses
Interest Expense 5-03-01-020 -
Bank Charges 5-03-01-040 -
Other Financial Expenses 5-03-01-990 -
Total Financial Expenses - - - -

Capital Outlay (CO)

Land and Buildings -
Property, Plant and Equipment -
Land Improvements -
Total Capital Outlay - - - -

Special Purpose Appropriations (SPA)

Appropriation for Debt Service -
Appropriation for Sangguniang Kabataan -
Appropriation for Development Fund -
Appropriation for Barangay Disaster Risk -
Reduction and Management Fund
Appropriation for Gender and Development -
Appropriation for Senior Citizens and Persons -
with Disabilities
Appropriation for Local Councils for the -
Protection of Children
Peace & Order and BADAC -
Agricultural Services
Katarungang Pambarangay -
Health & Nutrition Program -
COVID-19 PPAs -
Other Special Purpose Appropriations -
Total SPA - - - -
TOTAL Expenditures - - - -

Ending Balance 1,101,000.00 - - -

We hereby certify that the information presented above are true and correct. We further certify that the foregoing estimated receipts are
reasonably projected as collectioble for the Budget Year.

Prepared by: Approved by:

__________________________________ _______________________________ ______________________________

Barangay Treasurer Barangay Secretary Punong Barangay
URES AND SOURCES OF FINANCING, FY 2025

Budget Year
(Proposed)
2025

(8)

200,000.00

1,500,000.00

1,000.00

1,701,000.00

546,000.00
45,500.00
45,500.00
55,000.00
65,783.13
55,000.00
52,500.00

865,283.13

10,000.00
10,000.00

5,000.00
5,000.00
10,000.00

10,000.00
10,000.00

6,000.00
10,000.00

10,000.00

10,000.00
 5,000.00

10,000.00
10,000.00
9,566.87
130,566.87

170,100.00
300,000.00
85,000.00

85,050.00
10,000.00

15,000.00

10,000.00

10,000.00
10,000.00
10,000.00

705,150.00
1,701,000.00

(0.00)

______________________________
Barangay Budget Preparation Form No. 2

PROGRAMMED APPROPRIATION BY PPA, EXPENSE CLASS, OBJECT OF EXPENDITURE AND EXPECTED RESULTS, FY 2025
Barangay
Municipality
Province

GENERAL FUND

Program, Projects, Activities AIP Reference Proposed Amount

Account Code Expected Outputs
(By Expense Class and Object of Expenditure) Code (Budget Year)
(1) (2) (3) (4) (5)
1 GENERAL ADMINISTRATION PROGRAM 1000-01
Personal Services (PS) Effective Administration of
Honoraria 5-01-02-050 546,000.00 Barangay Governance
Mid Year Bonus 45,500.00 Operations
Year End Bonus 5-01-02-060 45,500.00
Cash Gift 5-01-02-070 55,000.00
Annual Leave Benefits 65,783.13
Performance Enhancement Incentive 55,000.00
PhilHealth Contributions 5-01-03-030 52,500.00
Service Recognition Incentive
Total PS 865,283.13

Maintenance and Other Operating

Expenses (MOOE)
Traveling Expenses 5-02-01-010 10,000.00
Training Expenses 5-02-02-010 10,000.00
Supplies and Materials Expenses -
Office Supplies Expenses 5-02-03-010 5,000.00
Accountable Forms Expenses 5-02-03-020 5,000.00
Fuel, Oil and Lubricant Expenses 5-02-03-050 10,000.00
Other Supplies and Materials Expenses 5-02-03-990 -
Utility Expenses -
Water Expenses 5-02-04-010 10,000.00
Electricity Expenses 5-02-04-020 10,000.00
Communication Expenses -
Internet Subscription Expenses 5-02-05-030 6,000.00
General Services 10,000.00
Other General Services 5-02-08-990 -
Repairs and Maintenance -
Repairs and Maintenance - Machinery and
5-02-09-040 10,000.00
Equipment
Repairs and Maintenance - Transportation
5-02-09-050 10,000.00
Equipment
Taxes, Insurance Premiums and Other Fees
Fidelity Bond Premiums 5-02-11-010 5,000.00
Insurance Expenses 5-02-11-020 -
Representation Expenses 5-02-99-020 10,000.00
Donations 5-02-99-070 10,000.00
Other Maintenance and Operating Expenses 5-02-99-990 9,566.87
Total MOOE 130,566.87

Financial Expenses
Interest Expense 5-03-01-020
Bank Charges 5-03-01-040
Other Financial Expenses 5-03-01-990
Total Financial Expenses -

Capital Outlay (CO)

Land and Buildings
Property, Plant and Equipment
Land Improvements
Total Capital Outlay -

Special Purpose Appropriation (SPA)

Appropriation for Debt Service
Total SPA -
2 BASIC SERVICES AND FACILITIES
PROGRAM (BSFP)
Day Care (LCPC Fund) 3000-04
PS
MOOE Increased number of pre-
Day care worker allowance 15,000.00 schoolers enrolled in day
Other MOOE care centers.
CO
Total 15,000.00

Health and Nutrition 3000-05

PS -
MOOE
Improvement of health
Health worker allowance 10,000.00
services.
Other MOOE
CO
Total 10,000.00

Peace and Order (Includes BADAC) 1000-05

PS -
MOOE
Peaceful and drug-free
Lupon and Tanod allowance 10,000.00
barangay.
Other MOOE
CO
Total 10,000.00

Agricultural Services
PS -
MOOE -
CO
Total -

Katarungang Pambarangay 1000-06

PS
MOOE
Peaceful community.
Other MOOE 10,000.00
CO
Total 10,000.00

Infrastructure
Development Fund 1000-02 / 3000- 300,000.00 Development programs
Non- Development Fund 01 / 8000-01 were implemented.
Total 300,000.00

BDRRMF 1000-04
Quick Response Fund 25,500.00
Disaster Preparedness, Prevention & 59,500.00
Resilient community.
Mitigation, Response
Total 85,000.00

Other Services
Sangguniang Kabataan Funds 1000-03 170,100.00
GAD (if provided through direct appropriation) 3000-02 85,050.00
Senior Citizens & Persons with Disability 3000-03 10,000.00
COVID-19 PPAs 10,000.00
Other Special Purpose Appropriations -

TOTAL BSFP 705,150.00

TOTAL PPA PhP 1,701,000.00

We hereby certify that the information presented above are true and correct.

Prepared by: Approved by:

_______________________________ ___________________________ ________________________________

Barangay Treasurer Barangay Secretary Punong Barangay
 BARANGAY ANNUAL BUDGET FY 2025

Barangay
Municipality
Province

GENERAL FUND

Budget Year
Object of Expenditure Account Code Expenditures Expected Results Performance Indicator
(Proposed)
(1) (2) (3) (4) (5)
Beginning Cash Balance
_______%
Part I. Receipts
Collection _______ % of estimated funds were
Share in Real Property Tax 4-01-01-010 200,000.00
collected and received
Business Tax(es) 4-01-02 -
Fees and Charges 4-01-03 -
Receipts from Economic Enterprise -
Internal Revenue Allotment 4-01-04-010 1,500,000.00
Share from National Wealth 4-03-01-010 -
Inter-Local Transfer -
Extraordinary Receipts/Grants/Donations/Aids 4-03-02-010 1,000.00
Proceeds fro Sale of Assets -
Collection of Loans Receivable -
Acquisition of Loans -
Other Receipts 4-04-01 -

TOTAL ESTIMATED FUNDS AVAILABLE 1,701,000.00

FOR APPROPRIATION
Part II. Expenditure Program Effective
Administration of
Administrative and House-keeping
GENERAL ADMINISTRATION PROGRAM: Barangay
Support Services Provided
CURRENT OPERATING EXPENDITURES Governance
Operations
Personal Services (PS)
Honoraria 5-01-02-050 546,000.00
Mid Year Bonus 45,500.00
Year End Bonus 5-01-02-060 45,500.00
Cash Gift 5-01-02-070 55,000.00
Annual Leave Benefits 65,783.13
Performance Enhancement Incentive 55,000.00
PhilHealth Contributions 5-01-03-030 52,500.00
Service Recognition Incentive
Total PS 865,283.13

Maintenance and Other Operating

Expenses (MOOE)
Traveling Expenses 5-02-01-010 10,000.00
Training Expenses 5-02-02-010 10,000.00
Supplies and Materials Expenses -
Office Supplies Expenses 5-02-03-010 5,000.00
Accountable Forms Expenses 5-02-03-020 5,000.00
Fuel, Oil and Lubricant Expenses 5-02-03-050 10,000.00
Other Supplies and Materials Expenses 5-02-03-990 -
Utility Expenses -
Water Expenses 5-02-04-010 10,000.00
Electricity Expenses 5-02-04-020 10,000.00
Communication Expenses -
Internet Subscription Expenses 5-02-05-030 6,000.00
General Services 10,000.00
Other General Services 5-02-08-990 -
Repairs and Maintenance -
Repairs and Maintenance - Machinery and
5-02-09-040 10,000.00
Equipment
Repairs and Maintenance - Transportation
5-02-09-050 10,000.00
Equipment
Taxes, Insurance Premiums and Other Fees -
Fidelity Bond Premiums 5-02-11-010 5,000.00
Insurance Expenses 5-02-11-020 -
Representation Expenses 5-02-99-020 10,000.00
 Donations 5-02-99-070 10,000.00
Other Maintenance and Operating Expenses 5-02-99-990 9,566.87
Total MOOE 130,566.87

Financial Expenses
Interest Expense 5-03-01-020
Bank Charges 5-03-01-040
Other Financial Expenses 5-03-01-990
Total Financial Expenses -

Capital Outlay (CO)

Land and Buildings
Property, Plant and Equipment
Land Improvements
Total Capital Outlay -

Special Purpose Appropriation (SPA)

Appropriation for Debt Service
Total SPA -

TOTAL GENERAL ADMINISTRATION PROGRAM 995,850.00

BASIC SERVICES AND FACILITIES PROGRAM

a. Day Care (LCPC Fund)

PS Increased
MOOE number of pre-
______% increase in number of
Day care worker allowance 15,000.00 schoolers enrolled
enrollees in the day care centers.
Other MOOE in day care
CO centers.
Total 15,000.00

b. Health and Nutrition

PS -
MOOE 5% decrease in incidence of
Improvement of common diseases and at least
Health worker allowance 10,000.00
health services. _____ patients served in health
Other MOOE centers.
CO
Total 10,000.00

c. Peace and Order (Includes BADAC)

PS -
MOOE Peaceful and _______% decrease of crime rate
Lupon and Tanod allowance 10,000.00 drug-free and make it a drug-free / maintain it
Other MOOE barangay. as a drug-free barangay.
CO
Total 10,000.00

d. Agricultural Services
PS - Increase in
Number of farm inputs, such
agricultural
MOOE - as pesticides and fertilizers,
production
CO distributed
Total -
e. Katarungang Pambarangay
PS
MOOE Peaceful ________% of disputes/cases
Other MOOE 10,000.00 community. resolved.
CO
Total 10,000.00

f. Infrastructure
Development Fund 300,000.00 Development
_______ % of development
programs were
Non- Development Fund programs were implemented.
implemented.
Total 300,000.00

g. BDRRMF
Quick Response Fund 25,500.00 Decrease in the number of
Resilient casualties during calamities and
community. _______% of beneficiaries were
given relief goods.
 Decrease in the number of
Disaster Preparedness, Prevention & 59,500.00 Resilient casualties during calamities and
Mitigation, Response community. _______% of beneficiaries were
Total 85,000.00 given relief goods.

h. Other Services
Sangguniang Kabataan Funds 170,100.00
GAD (if provided through direct appropriation) 85,050.00
Senior Citizens & Persons with Disability 10,000.00
COVID-19 PPAs 10,000.00
Other Special Purpose Appropriations -

TOTAL BASIC SERVICES AND FACILITIES PROGRAM 705,150.00

TOTAL EXPENDITURE PROGRAM 1,701,000.00

ENDING BALANCE PhP (0.00)

We hereby certify that the information presented above are true and correct.

Prepared by: Approved by:

_________________________________ _______________________________ _________________________

Barangay Treasurer Barangay Secretary Punong Barangay
Barangay Budget Preparation Form No. 2A
LIST OF PROJECTS CHARGEABLE AGAINST THE 20% DEVELOPMENT FUND, FY 2025
Barangay ____________
Municipality __________________
Province ________________________
Implementation
AIP Reference Code Details of the Project Amount Expected Output
Schedule
(1) (2) (3) (4) (5)
3000-01 SOCIAL DEVELOPMENT
Installation / Repair of street lights 30,000.00 Social Development Programs
Instalaltion / Repair of CCTV 30,000.00 were implemented.
8000-01 ECONOMIC DEVELOPMENT
Economic Development Programs
Construction of boundary arc 50,000.00
were implemented.

1000-02 ENVIRONMENTAL MANAGEMENT

Jan - Dec 2025
Cleaning / Clearing of streets and waterways program:
1.) Procurement of tools, supplies and materials 20,000.00
Solid Waste Management Program:
1.) Garbage collection and disposal 30,000.00 Environmental Management
2.) Maintenance of material recovery facility 10,000.00 Programs were implemented.
3.) Payment of Garbage Truck (Amortization of loan) 120,000.00
4.) Manila Bay Clean-up, Rehabilitation and Preservation Drive 10,000.00

Total 300,000.00
Prepared by: Approved by:

________________________________ _________________________________
Barangay Secretary Punong Barangay

SOURCE DOC. DBM-DOF-DILG-JOINT-MEMORANDUM-CIRCULAR-NO-1-DATED-NOVEMBER-4-2020

-
Barangay Budget Preparation Form No. 3

PLANTILLA OF PERSONNEL, FY 2025

Barangay
Municipality
Province

Current Year (2023) Budget Year (2024)

Item Number Position Title Name of Incumbent
SG RATE SG RATE Increase/Decrease
(1) (2) (3) (4) (5) (6) (7) (8) mh 45,500.00
1 Punong Barangay 5,500.00 5,500.00 - ah 546,000.00
2 Barangay Kagawad 4,000.00 4,000.00 - myb 45,500.00
3 Barangay Kagawad 4,000.00 4,000.00 - yeb 45,500.00
4 Barangay Kagawad 4,000.00 4,000.00 -
5 Barangay Kagawad 4,000.00 4,000.00 -
6 Barangay Kagawad 4,000.00 4,000.00 -
7 Barangay Kagawad 4,000.00 4,000.00 -
8 Barangay Kagawad 4,000.00 4,000.00 -
9 SK Chairman / Chairwoman 4,000.00 4,000.00 -
10 Barangay Treasurer 4,000.00 4,000.00 -
11 Barangay Secretary 4,000.00 4,000.00 -

Prepared by: Approved by:

_____________________________________ ____________________________________
Barangay Secretary Punong Barangay
Barangay Budget Preparation Form No. 4

STATEMENT OF INDEBTEDNESS, FY 2025

Barangay
Municipality
Province

Creditor Date Term Purpose Principal Previous Payments Made Amounts Due for the Budget Year Balance of the
Contracted Amount Principal Interest Total Principal Interest Total Principal
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10 ) ( 11 ) ( 12 )

NO DEBT ON RECORD

Prepared by: Approved by:

_____________________________ ___________________________________
Barangay Treasurer Punong Barangay

Barangay Budget Preparation Form No. 4

STATEMENT OF INDEBTEDNESS, FY 2025

 Barangay
Municipality
Province

Creditor Date Term Purpose Principal Previous Payments Made Amounts Due for the Budget Year Balance of the
Contracted Amount Principal Interest Total Principal Interest Total Principal
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10 ) ( 11 ) ( 12 )
Purchase garbage
LBP April 24, 2017 7 years 1,240,000.00 1,037,683.00 787,826.00 1,825,509.00 91,364.00 28,636.00 120,000.00 110,953.00
truck

Prepared by: Approved by:

_____________________________ ___________________________________
Barangay Treasurer Punong Barangay
55% PERSONNEL SERVICES LIMITATION FOR BY 2025

2023 Final
TOTAL PS 2025
Regular Sources
BARANGAY 55% PS LIMIT. (ALB Not OVER / (UNDER)
of Income (2023
Included)
FINAL IRA)

1 1,000,000.00 550,000.00 799,500.00 249,500.00

 ANNUAL LEAVE BENEFITS
CSC & DBM Joint Circular No. 1, s. 2004

Leave Credits Earned on Every Regular Session Attended

Number of Leave Number of Leave
RS's Attended Credits RS's Attented Credits
1 1.25 13 16.25 RS = Regular Session
2 2.50 14 17.50
3 3.75 15 18.75
4 5.00 16 20.00 ALB = LCE x MH / 20.75
5 6.25 17 21.25 ALB = Annual Leave Benefits
6 7.50 18 22.50 LCE = Leave Credits Earned
7 8.75 19 23.75 MH = Monthly Honorarium
8 10.00 20 25.00
9 11.25 21 26.25
10 12.50 22 27.50
11 13.75 23 28.75
12 15.00 24 30.00

2023 = 12 mos.
Kap. = 5,500.00
=30.00 x PhP 5,500 / 20.75
=PhP 7,951.81

Kag/SK/
4,000.00
Treas/Sec =
=30.00 x PhP 4,000 / 20.75
=PhP 5,783.13
=PhP 5,783.13 x 10 persons
=PhP 57,831.33

Grand Total = 65,783.13

FOR BARANGAY _______________DATE: _____________________

MAXIMUM INCREASE INCREASE

PRESENT ALLOWABLE
RATE RATE PROPORTIONATELY PROPORTIONATELY
Particulars DIFFERENCE % INCREASE AND UNIFORMLY AND UNIFORMLY
(monthly) (LBC No. 149,
Dated January APPLIED APPLIED
(yearly increase) (monthly increase)
10, 2023)

Punong Barangay (SG 14) 5,500.00 25,382.00 19,882.00 13.01% 2,586.65 215.55
Sanggunian Members x 8 (SG
32,000.00 139,056.00 107,056.00 13.01% 13,927.99 1,160.67
10)
Barangay Treasurer (SG 10) 4,000.00 17,382.00 13,382.00 13.01% 1,741.00 145.08
Barangay Secretary (SG 10) 4,000.00 17,382.00 13,382.00 13.01% 1,741.00 145.08
TOTAL 153,702.00 19,996.63 1,666.39

Computation of Uniform Rate of Increase = 20,000.00 PB 5,700.00

= 13.01%
153,702.00 SB/SK./T/S 4,145.00
 ADJUSTED
MONTHLY
HONORARIA
RATE

5,715.55
33,160.67

4,145.08
4,145.08
 BARANGAY ____________________
SUMMARY OF BUDGET FOR FY 2025
AMOUNT
PARTICULARS
APPROPRIATED
RECEIPTS:

National Tax Allotment (NTA) 1,500,000.00

Local Revenues 201,000.00
Total 1,701,000.00

Less: Appropriations
Personal Services 865,283.13
Maintenance and Other Operating Expenses 130,566.87
Capital Outlay -
Financial Expenses -
Budgetary Requirements
20% Development Fund (w/ PPAs) 300,000.00
5% Barangay Disaster Risk Reduction
85,000.00
Management Fund (w/ PPAs)
10% Sangguniang Kabataan 170,100.00
Debt Service -
Other Requirements
5% Gender and Development (w/ PPAs) 85,050.00
1% Local Council for the Protection of Children
15,000.00
(w/ PPAs)
Senior Citizens and Persons with Disability (w/
10,000.00
PPAs)
Other Expenditures (Health & Nutrition, Peace &
40,000.00
Order, Katarungang Pambarangay, COVID)
 Total 1,701,000.00
Unappropriated Balance (0.00)