Barangay
Budge Preparatio
t n
Forms
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Barangay Budget Preparation
Forms
• BBP Form No. 1 – Budget of Expenditures and
Sources of Financing
• BBP Form No. 2 –Programmed
Appropriation by PPA, Expense Class,
Object of Expenditure and Expected
Results
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Barangay Budget Preparation
Forms
• BBP Form No. 2-A – List of Projects
Chargeable the Against 20% Development
• Fund
BBP Form No. 3 – Plantilla of Personnel
• BBP Form No. 4 – Statement of Indebtedness
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Barangay Budget Preparation
Form No. 1
Budget of Expenditures
and Sources of Financing
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Annex O
Barangay Budget Preparation
Form No. 2
Programmed Appropriation by
PPA, Expense Class, Object of
Expenditure and Expected
Results
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Annex P
Barangay Budget Preparation
Form No. 2A
List of Projects Chargeable
against the 20%
Development Fund
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Barangay Budget
Preparation Form No. 3
Plantilla of Personnel
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Barangay Budget Preparation
Form No. 4
Statement of
Indebtedness
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Sample Barangay Annual Budget
(Account titles and codes provided are based on COA Manual on the Financial Management of Barangays, 2015)
Object of Expenditure Account Budget Year Expected Performance
Code Expenditures Results Indicator
(Proposed)
Part I. Receipts Program
100% Percentage of
Collection Amount Collected
Shares in Real Property Tax 4-01-01-010 60,000 and Received
Tax Revenue – Goods and
Services 4-01-02-010
7,000
Business Tax
Share on the tax from 4-01-02-020 12,000
sand, gravel and other quarry
products
Object of Expenditure Account Budget Year Expected Performance
Code Expenditures Results Indicator
(Proposed)
Tax Revenue – Permit Fees 4-01-03-010 7,000
Fees and charges on
commercial breeding of fighting
cocks, cockfights and cockpits
Fees and charges on places of
recreation which charge Admission 4-01-03-020
5,000
fees
Fees and charges on billboards, 4-01-03-030
6,000
signboards, neon signs and outdoor
advertisements
Object of Expenditure Account Budget Year Expected Performance
Code Expenditures Results Indicator
(Proposed)
Tax Revenue – Others
Share from NTA 4-01-04-010 3,000,000
Tax Revenue – Fines and Penalties
Property 4-01-05-010 8,000
Goods and Services 4-01-05-020
2,500
Permit Fees
Others 4-01-05-030
1,200
Assistance and Subsidy
Subsidy from National 4-02-01-010 25,000
Government
Subsidy from LGUs 4-02-01-020 2,500
Object of Expenditure Account Budget Year Expected Performance
Code Expenditures Results Indicator
(Proposed)
Shares, Grants and Donations
Share from National Wealth 4-03-01-010
Grants and Donations 4-03-02-010
600,000
12,000
Service and Business Revenue
Clearance and Certification Fees 4-04-01-010
Other Service Revenue 4-04-01-990
12,000
TOTAL ESTIMATED FUNDS 6,000
3,776,200
AVAILABLE FOR APPROPRIATION
Part II. Expenditure Program
Effective Administrative and
GENERAL ADMINISTRATION Administrati Housekeeping Support
PROGRAM (GAP): on of Services Provided
CURRENT OPERATING Barangay
EXPENDITURES Government
Operations
Personal Services (PS)
a. Salaries and Wages xxxx
(permanent/casual employees) 5-01-02-
b. Honoraria 050 120,000
c. Cash Gift 5-01-02- 380,000
d. Other Professional Benefits 070
e. Associated PS Costs (GSIS, Pag 50,000
5-01-02-
IBIG, etc.) of permanent/casual 990 50,000
employees 5-01-02- 55,000
070 655,000
TOTAL PS
Maintenance and Other Operating
Expenses (MOOE)
Traveling Expenses – Local
Training Expenses 5-02-01- 10,000
Office Supplies Expenses 010 10,000
5-02-02- 20,000
Accountable Forms Expenses 010 20,000
Welfare Goods Expenses 5-02-03- 5,000
Drugs and Medicines Expenses 010 5,000
Fuel, Oil and Lubricants Expenses 50,000
Other Supplies and Materials 5-02-03- 10,000
Expenses 020 24,000
Water Expenses 5-02-03- 120,000
Electricity Expenses 030 10,000
Postage and Courier Services 5-02-03- 12,000
Telephone Expenses 040 15,000
Internet Subscription Expenses 5-02-03- 60,000
Auditing Services 050 50,000
Environment/Sanitary Services 5-02-03- 120,000
Janitorial Services 990 120,000
Security Services 5-02-04-
010
5-02-04-
020
5-02-05-
010
Maintenance and Other Operating
Expenses (MOOE)
Repairs and Maintenance
Land Improvements 5-02-09- 100,000
Infrastructure Assets 010 50,000
Buildings and Other Structures 5-02-09- 50,000
Machinery and Equipment 020 50,000
Transportation Equipment 5-02-09- 50,000
030
Other MOOE 5-02-09-
Advertising Expenses 040 5,000
Transportation and Delivery 5-02-09- 10,000
Expenses 050
Rent/Lease Expenses 14,000
Membership Dues and
Contributions to Organizations 5-02-99- 30,800
Subscription Expenses 010 6,000
Donations 5-02-99- 10,000
030
TOTAL MOOE 1,036,800
5-02-99-
040
5-02-99-
050
Capital Outlay (CO)
Land and Buildings 300,000
Property, Plant and Equipment 300,000
TOTAL CO 600,000
Special Purpose Appropriations (SPA)
Appropriation for Debt Service 123,380
Appropriation for SK 376,620
TOTAL SPA 400,000
TOTAL GENERAL ADMINISTRATION 2,691,800
PROGRAM
BASIC SERVICES AND FACILITIES
PROGRAM
a. Day Care
PS Increase number Percentage
Honoraria 12,000 of pre-schoolers increase in
MOOE enrolled in Day number of
Supplies and Expenses 18,000 Care Centers enrollees in the
CO Day Care Center
Total 30,000
b. Health and Nutrition Percentage
PS Improvement decrease in
Honoraria 12,000 Health and incidence of
MOOE Nutrition common
Drugs and Medicines 22,000 Services diseases
CO
Total 34,000 Number of
patients served
in health centers
BASIC SERVICES AND FACILITIES
PROGRAM
c. Peace and Order
(includes BADAC)
PS Percentage
Honoraria 21,200 Peaceful decrease of
MOOE community crime rate in the
Uniform/Food Supplies 10,000 barangay
CO
Total 31,200
Percentage
d. Agricultural Support Services increase in
PS 12,000 Increase of agricultural
MOOE agricultural production.
Supplies and Materials 12,000 production Number of
CO beneficiaries of
Total 24,000 farm inputs,
such as
pesticides and
fertilizers.
BASIC SERVICES AND FACILITIES
PROGRAM
e. Katarungang Pambarangay
PS 12,000 Peaceful Number of
MOOE community disputes/cases
Supplies and Materials 12,000 settled
CO
Total 24,000
f. Infrastructure
20% Development Fund 600,000 Improved Number of infra
Others facilities in the projects
Total 600,000 barangay undertaken and
completed
BASIC SERVICES AND FACILITIES
PROGRAM
g. BDRRMF
QRF 60,000 Resilient and Number of
Disaster Preparedness, disaster constituents
Prevention & Mitigation, prepared aided during
Response, Rehabilitation & community calamity.
Recovery 140,000 Decrease in the
Total 200,000 number of
casualties.
h. Information and Reading Center
PS Easy access to Percentage
Honoraria 12,000 quality materials increase in the
MOOE 12,000 and resources in number of
Total 24,000 the barangay visitors. Number
reading center of books/
materials
purchased
BASIC SERVICES AND FACILITIES
PROGRAM
i. Other Services
Senior Citizen/PWD 30,000 Improved No. of sr. citizens
Others 77,200 services to and PWDs
Total 107,200 senior citizens, served
PWDs
Total for Basic Services & Facilities 200,000
Program
TOTAL EXPENDITURE PROGRAM 1,074,400
ENDING BLANCE 3,766,200
-0-
,
Part III. General Provisions
1. Use of Appropriations. All Items of appropriation in this Ordinance
shall be used only for the purposes for which they are appropriated
2. Availability of Appropriations. Unexpended balances of
appropriations authorized in the annual appropriations ordinance
shall revert to the unappropriated surplus of the general fund at the
end of the fiscal year and shall not thereafter be available for
expenditure except by subsequent enactment. However,
appropriations for CO shall continue and remain valid until fully
spent, reverted or the project is completed. Reversions of continuing
appropriations shall not be allowed unless obligations therefor have
been fully paid of otherwise settled.
Part III. General Provisions
3. Limitation on Cash Advance. Notwithstanding any provision of law to
the contrary, cash advances shall not be granted until such time that
the earlier cash advances availed of by the officials or employees
concerned shall have been liquidated pursuant to all existing
budgeting, accounting and auditing laws, rules and regulations.
4. Meaning of Savings. Savings refer to portions or balances as of any
given point in the fiscal year or programmed of allotted appropriations
which remain free of any obligation or encumbrance and which are still
available after the satisfactory completion or the unavoidable
discontinuance of abandonement of the work, activity or purpose for
which the appropriation was originally authorized, or which result from
unobligated compensation and related costs pertaining to vacant
positions and leaves of absence without pay.
Part III. General Provisions
5. Use of Savings and Augmentation. Funds shall be available
exclusively for the specific purpose for which they have been
appropriated. No ordinance shall be passed authorizing any transfer
for appropriations from one item to another. However, the local chief
executive, by this ordinance, be authorized to augment any item in the
approved annual budget for their respective offices from savings in
other items within the same expense class of the appropriations.
Special Provisions:
6. The BDRRMF shall be used in accordance with R.A. No. 10121. The
Quick Response Fund (QRF) or stand-by fund for relief, and recovery
programs in order that the situation and living conditions of people in
the communities or areas stricken by disasters, calamities, epidemics
or complex emergencies, maybe normalized as quickly as possible. The
release and use of QRF shall be supported by a resolution of the
Sanggunian declaring the LGU under state of calamity or a Presidential
declaration of state of calamity.
Special Provisions:
7. In no case shall the QRF be used for the pre-disaster, nor be
realigned for any other purpose.
8. The 20% Development Fund shall be strictly utilized in accordance
with the general policies provided in the DBM-DOF-DILG JMC No.1 dated
November 4, 2020 and for the projects included in the approved Annual
Investment Program.
LIST OF DOCUMENTARY REQUIREMENTS FOR THE SUBMISSION OF ANNUAL
BUDGET
1. TRANSMITTAL LETTER
2. APPROVED APPROPRIATION ORDINANCE
3. CERTIFIED STATEMENT OF INCOME
4. BBP Form No. 1
5. BBP Form No. 2
6. BBP Form No. 3
7. BBP Form No2A
8. BBP Form No. . 4
9. DILG-Endorsed GAD Plan
10.BDRRMP Reviewed by MDRRMO
11.List of PPAs for LCPC
12.List of PPAs for Senior and PWD
13.List of PPAs for GAD
14.List of PPAs to Address HIV/AIDS
15.List of PPAs to Address the Program of Illegal Drugs
16.Sangguniang Bayan Approved AIP
17.Annual Procurement Plan
18.RAO January to June 2024 and January to December 2023
THANK
YOU!
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
