Republic of the Philippines

Province of Camarines Sur

Municipality of Minalabac
Barangay ___________

Office of the Sangguniang Barangay

Resolution No. 000

Series of 2023

RESOLUTION APPROVING THE ANNUAL BUDGET FOR CY 2024, THIS BLGU IN

THE TOTAL AMOUNT OF _______________________________________________
PESOS (Php______________) AND ENACTING AN APPROPRIATION ORDINANCE, FOR
THE PURPOSE.

WHEREAS, indorsed by the Punong Barangay _________________ is the proposed

Annual Budget for CY 2024, this BLGU in the total amount of -
_________________________________________ Pesos (Php ________________);

WHEREAS, the proposed Annual Budget for 2024 was referred to the Committee on
Appropriation which reported it out favorably having submitted it to the mandated budget
hearing;

WHEREAS, the Annual Budget 2024, this BLGU is approved by majority vote of the
Sangguniang Barangay members.

NOW THEREFORE

Be it resolved as it is hereby resolved to approve the Annual Budget of BLGU

_________ for CY 2024 in the total amount of (Php __________________) and enact an
Appropriation Ordinance for the purpose, to wit:

APPROPRIATION ORDINANCE NO. 00

Series of 2023

AN ORDINANCE AUTHORIZING THE ANNUAL BUDGET OF BARANGAY

_______________, FOR FISCAL 2024 IN THE AMOUNT OF
____________________________________________ PESOS
(_________________________).

BE IT ORDAINED IN A REGULAR SESSION ASSEMBLED, THAT:

Section 1. The Annual Budget of Barangay_________ for Fiscal Year 2024 in the total
amount of (P ) covering the various expenditures of the Barangay Government for FY 2024 is
hereby approved.

The budget documents consisting of the following are incorporated herein and made
integral part of this ordinance:

a. Annual Investment Program

b. Plantilla of LGU Personnel
c. List of Projects Chargeable against 20% Development Fund
d. BDRRM Plan
e. GAD Plan 2024

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 Section 2. Receipts Program

Particulars Account Code Past Current Year Budget Year

Year First Sem Second Total 2024
2022 Actual Sem
(Actual) Estimate Proposed
I. Beginning Cash Balance
A. Local Sources
1. Tax Revenue
a. Community Tax 4 01 01 050
b. Real Property Tax
(RPT) (Basic RPT) 4 01 02 040
c. Business Tax 4 01 03 030
d. Amusement Tax 4 01 03 060
e. Tax on Sand,
Gravel, and Other
Quarry Products 4 01 03 040
f. Tax Revenue: Fines
& Penalties – Other 4 01 05 040
Taxes
Total Tax Revenue
2. Non-tax Revenue
a. Permit Fees 4 02 01 010
b. Registration Fees
4 02 01 020
c. Clearance and
Certification Fees 4 02 01 040
d. Inspection Fees 4 02 01 100
e. Occupation Fees 4 02 01 140
f. Rent Income 4 02 02 050
g. Receipt from Market
Operations 4 02 02 140
h. Receipt from
Cemetery Operations
4 02 02 160
i. Interest income 4 02 02 220
j. Fines and Penalties
k. Miscellaneous 4 06 01 010
Income
Total Non-Tax Revenue
B. External Sources
1. Share from National Tax
Allotment (NTA)
2. Grants and Donations
Total External Sources
Total Available Resources for
Appropriations

Section 3. Expenditure Program

Object of Expenditure Account Budget Year Expected Result Performance
Code Proposed Indicator
GENERAL ADMINISTRATION Effective Administrative and
PROGRAM (GAP) Administration of Housekeeping
Current Operating Expenditures Barangay Support Service
Government Provided
Operations
PERSONAL SERVICES (PS)
a. Honoraria 5 01 02 050
Punong Barangay 144,000.00
Barangay Kagawad (7) 685,860.00
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 b. Cash Gift 55,000.00
c. Mid-Year Bonus 81,650.00
d. Year-End Bonus 81,650.00
e. PEI 55,000.00
f. Monetization of
Accrued Leave 118,048.00
TOTAL PS 1,221,208.00
MAINTENANCE AND OTHER
OPERARING EXPENSES
(MOOE)
Traveling Expense – Local 5 02 01 010 100,000.00
Office Supplies Expense 100,000.00
HIV Program
 Training Expense 5,000.00
10,000.00
 Other MOOE
TOTAL MOOE 215,000.00
CAPITAL OUTLAY
Machinery and Equipment
ICT Equipment 1 07 05 030
 Desktop
50,000.00
Computer
TOTAL CAPITAL OUTLAY 50,000.00
SPECIAL PURPOSE
APPROPRIATION
A. 20% EDF
Road Networks
Road Concreting at Zone 1,000,000.00
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TOTAL 20% EDF 1,000,000.00
B. 10% SK FUND
(Lumpsum) 300,000.00
C. 5% DRRM Fund
70% 100,000.00
30% QRF 50,000.00
TOTAL BDRRM 150,000.00
D. 5% GADPB
MOOE
Purchase of Vitamins 100,000.00
CO
Construction of 100,000.00
VAWC Office
TOTAL GADPB 200,000.00
TOTAL
EXPENDITURE
3,136,208.00
PROGRAM

Section 4. General Provisions

1. Use of Savings and Augmentation. In accordance with Section 336 of Republic Act
No. 7160, the Local Government Code of 1991, the Punong Barangay is authorized to
augment any item in the approved Annual Budget from savings in other items within the same
expense class.

For this purpose, "savings" refer to portions or balances of any programmed

appropriation free from any obligation or encumbrance still available after the satisfactory
completion or unavoidable discontinuance or abandonment of the work, activity or purpose for
which the appropriation is authorized, or arising from unpaid compensation and related costs
pertaining to vacant positions and leaves of absence without pay.

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 "Augmentation" implies the existence in the budget of an item, project, activity or
purpose with an appropriation which, upon implementation or subsequent evaluation of needed
resources, is determined to be deficient.

2. Priority in the use of Personal Services Savings. Priority shall be given to the
personnel benefits of barangay officials and personnel in the use of savings generated from
Personal Services appropriations.

Section 5. Separability Clause. If for any reason, any section or provision of this
Ordinance is declared invalid, unconstitutional and/or inoperative in part, section or provision
thereof which are not affected thereby shall continue to be valid and in full force and effect.

Section 6. Effectivity. The provisions of this Appropriation Ordinance shall take effect
of January 1, 2024.

Enacted by majority vote of the Sangguniang Barangay members on motion of

_______________________ and jointly seconded by ____________________________ and
_________________________ during the Regular Session on December 27, 2023 held at the
Barangay Session Hall, _____________, Minalabac, Camarines Sur.

CONCURRING:

(insert names of kgd)

DISSENTING:
(insert name of kagawad)

CERTIFIED CORRECT:

______________________
Barangay Secretary
APPROVED:

___________________________
Punong Barangay
Date Approved: _______________