4. bgy appropriations & commitments revised .5.8.07

8/10/2019 4. Bgy Appropriations & Commitments Revised .5.8.07

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1

GOVERNMENT ACCOUNTANCY AND

FINANCIAL MANAGEMENT INFORMATION SYSTEM

Good Morning!

I am

CARMEN Z. ZAFE

State Auditor IV

Accounting Research Division

GAFMIS, Commission on Audit



2

Systems and Procedures Manual on the

Management of Barangay Funds and Property



4

Appropriations and Commitments

Defini t ion o f Terms

Pol ic ies on operat ing , reco rding and

repo rt ing o f App rop r iat ions and

Commi tments

Major Classes of Expend i tures

OUTLINE



5

“ No money shall be paid out of the

treasury except in pursuance of an

appropriation made by law.”

Sec. 29, (1) o f the

Const i tu t ion prov ides :



6

Appropriations

Appropriations – are amounts in the

annual or supplemental budget thatare authorized by the Sanggunian or

legislative body to be spent for the

undertaking of a particular function,program, activity or project.

Definition of Terms



7

Commitments

Commitments – are amounts of

charges deductions against the

appropriations of the barangay,arising from an act of a duly

authorized official which binds the

barangay to the immediate oreventual payment of a sum of

money.

Definition of Terms



8

Policies

Laws, rules and regulations of the

government provide that all

disbursements of public funds,

except those received for specific

purposes, shall be covered by an

approved General Appropriations

Ordinance (GAO).



9

Policies on Appropriations

The Kagawad, designated as Chairman,Committee on Appropriations (CCA) shallbe responsible in monitoring the approved

appropriations and the charges against thefollowing funds:

General Fund

20% Development Fund Calamity Fund

Sangguniang Kabataan Fund

Gender and Development Fund



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The CCA shall monitor the use of

appropriated funds thru the Registry

of Appropriations and Commitments(RAC) which shall be maintained by

Fund, by class (PS, MOOE, FE and

CO) with breakdown as to account

classification.



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The BRK shall prepare the RAC.

The CCA may examine/check

anytime, the balance of

appropriations and the recording in

the registries.



12

Policies on Commitments

• Charges (deductions) against the

appropriated funds shall be based

on commitments made by the

Barangay as shown in theDisbursement Vouchers/Payrolls,

and Contracts or Purchase Orders;



DV No.: 07-01-015

Date: 01/15/07

City/Municipality: Virac

Tel. No. 811-1823

Fund :

General Fund

Amount

Electric bill for Jan. 21 - Feb. 21, 2007 P1,800.00

Signature: Signature: Signature:

Printed Name: Printed Name: Printed Name:

Position: Chairman, Committee on Appropriations Position: Barangay Treasurer

Date: Date: Date:

Check No. : 445555 Date:_02/28/07

Bank Name : LBP - Virac

OR Number : 6667 Date: 02/28/07

TIN No. : 131-236-021

Particulars

Position: Punong Barangay

DISBURSEMENT VOUCHER

Barangay: Simamla

Province: Catanduanes

Payee/Office: FICELCO Employee No. __________

_________________________________________

Signature over Printed Name

Date: 02/28/07

Address: Cabugao, Bato, Catanduanes

ACertified:

Existence of available appropriations for the

charges/expenses indicated above

D

C

Received Payment:

Certified:

As to validity, propriety, and legality

Approved:

For payment

BCertified:

Funds (Cash) available

Ricardo S Reyes



Barangay: Simamla City/ Municipality: Virac

Tel. No. 811-2318 Province: Catanduanes

Supplier : Perry's Electonics P.O. No.: 07-01-001

Address : Salvacion, Virac, Catandunes Date : 1/2/07

TIN : 136-435-089 Mode of Procurement:

Bidding Negotiated Over the Counter

Please deliver to this Office the following articles subject to the terms and conditions contained herein:

Place of Delivery: Simamla, Virac, Catanduanes Delivery Term: 5 days upon receipt

Date of Delivery: 1/10/07 Payment Term: 2/10, n/30

Unit Amount

pc 1 P 3,025

set Acer computer 1 30,000.00

(Total Amount in Words) Thirty three thousand and twenty five pesos only P33,025.00

In case of failure to make full delivery within the time specified above, a penalty of one-tenth (1/10)

of one percent for everyday of delay shall be imposed.

Very truly yours,


Supplier

Date


Punong Barangay

Date

of Thirty three thousand and twenty five only

Chairman, Committee on Appropriations

(P33,025.00).

Cannon BJC 210 3,025.00


Date

Existence of Available Appropriations

PURCHASE ORDER

Conforme:

Gentlemen:

Particulars Quantity Unit Cost

30,000.00

Ricardo S Reyes



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• For all procurement including

infrastructure projects, the CCA shall

certify the availability of funds by

stamping “Funds Available” on the faceof the Purchase Request (PR)

indicating the estimated required

amount of the available appropriationand affix his signature.



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Barangay: Simamla P.R. No.: 07-01-001

City/ Municipality: Virac Date : 1/2/07

1 1 pc P 3,025.00

2 1 set 30,000.00

Total Estimated Amount P 33,025.00

Purpose:

Approved:

Cannon BJC 210 3,025.00

Unit Cost

Estimated

Amount

_________________

30,000.00

Date Date

Punong Barangay


Unit of

Issue Item Description

Requested by:

Estimated

PURCHASE REQUEST

___________________________________

Requisitioner

_________________

REQUISITION

Acer computer

Item

Number Qty


For use in barangay operations

Hazel Sarmenta

Jan. 4, 2007

Funds Available for P33,025.00

Ricardo S. Reyes

Chairman, CCA



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• Expenses for Personal Services

(PS), Maintenance and Other

Operating Expenses (MOOE) and

Financial Expenses (FE) shall be

charged against respective

appropriation; and



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• Investments, purchase of PPE andconstruction of Public

Infrastructures (PI) andReforestation Projects (RP) shall becharged against appropriations forCapital Outlay (CO).

l f



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Major Classes ofExpenditures

- Personal Services (PS)

- Maintenance and Other Operating

Expenses (MOOE)- Capital Outlay (CO)

- Financial Expenses (FE)



21

Commitments Charges against

Appropriated Funds

Commitments/Charges against theappropriations for the four major classes ofexpenditures shall include but are not limited tothe following:

Personal Services

Salaries and Wages – Regular

Salaries and Wages – Contractual

Honoraria

Cash Gift



22


Appropriated Funds

Maintenance and Other Operating

Expenses

Traveling Expenses – Local

Training Expenses

Supplies and Materials Expenses

Utility Expenses Communication Expenses



23


Appropriated Funds

Maintenance and Other OperatingExpenses

Membership Dues and Contributions to

Organizations Rent Expenses

Repairs and Maintenance of PPE

Repairs and Maintenance of PIs and RPs Taxes, Insurance Premiums and Other

Fees



25

Capital Outlay


Appropriated Funds

Office Equipment

Furniture and FixturesBooks

Motor Vehicles

Other Equipment

Public InfrastructuresReforestation Projects



26


Appropriated Funds

Financial Expenses

Bank Charges (cost of checkbooks)

Interest Expenses Other Financial Charges



27

Policies on Recording of Appropriations

Basic principle in government finance -

No funds shall be spent without the

necessary appropriations The approved appropriations and the

commitments/ charges against such

appropriations need to be monitored

to prevent a commitment withinsufficient appropriations or without

appropriations.



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Policies on Recording the GAO and

Commitments

1. The following registries shall bemaintained by the CCA/BRK for the five

funds of the barangay by class and by

object of expenditures:

Registry of Appropriations and

Commitments – General Fund


Commitments – Calamity Fund



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Commitments


Commitments – 20% Development

Fund


Commitments- Sangguniang Kabataan

Fund



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Registry of Appropriations andCommitments – Gender andDevelopment Fund


Commitments

2. Postings in the appropriations columns of

the Registry of Appropriations and

Commitments (RAC) shall be based on the

GAO of the barangay;



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Commitments

3. Postings of commitments in the

RAC shall be based on the amount

of commitments/charges as certifiedin the Disbursement Voucher (DV),

Payroll, Contract/Purchase Order

(PO);



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Commitments

4. Commitments/Charges for Personal

Services (PS), Maintenance and

Other Operating Expenses (MOOE),

Financial Expenses (FE) and CapitalOutlay (CO) shall be recorded in

their respective RAC for the General

Fund (GF);



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Commitments

5. Commitments/Charges against the

Calamity Fund (CF), 20%

Development Fund (DF),Sangguniang Kabataan Fund (SKF)

and Gender and Development Fund

(GDF) shall be recorded in their

respective RAC with a detailed

breakdown of expenditures.



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Commitments

6. The balance of appropriations for

PS, MOOE, FE and CF shall be

reverted/closed at the end of the

year and shall not be made

available for commitments/charges

after the calendar year.



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Policies on Recording and the GAO and

Commitments

7. Balance of appropriations for CO, 20%

Development Fund and SK Fund,

however, shall be valid until fully spentor until the project is completed. The

balance, shall be forwarded to the RAC

for Continuing Appropriations of the

following year.

REGISTRY OF APPROPRIATIONS AND COMMITMENTS GENERA FUND



36

Barangay: City/Municipality:

Tel. No.: Province:

2007

Prepared by: Certified Correct:



Date


Barangay Record Keeper

Date

HonorariaDate Particulars Ref Appropriations Breakdown Commitments

REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND

For the Calendar Year 2007

P E R S O N A L S E R V I C E S

Salaries &

Wages-Reg

BalanceSal. & Wages-

ContractualCash Gift

1/2 Ordinance NO. 001-07 330,200.00 108,000.00 64,800.00 132,000.00 25,400.00 330,200.00

1/18 Payroll salaries of employees 2007-01-013 5,000.00 5,000.00 325,200.00

1/18 Payroll of security guard 2007-01-021 1,700.00 1,700.00 323,500.00

1/25 Honorarium of barangay officials 2007-01-015 13,200.00 13,200.00 310,300.00Honorarium of of PB 2007-01-014 1,400.00 1,400.00 308,900.00

12/31 Grand Totals 330,200.00 106,000.00 64,500.00 132,000.00 25,400.00 327,900.00 2,300.00

SIMAMLA

811-0936

VIRAC

CATANDUANES

REGISTRY OF APPROPRIATIONS AND COMMITMENTS GENERAL FUND



37

Barangay: City/Municipality: Virac

Tel. No.: Province: Catandunaes

2007




TotalCommitments



Date Date



Gas, Oil &Lubricants

Exp.

Taxes Duties &Licenses

Others

MAINTENANCE AND OTHER OPERATING EXPENSES

InsurancePremuims

Tel. Exp.-Moblie

OfficeSupplies

Balance

Breakdown

Repair &Maint.-

Office Bldg

Repair & Maint.-Motor Vehicles

ElectricityPost. &

Deliveries

Date

Particulars Ref Appropriations

1/2 Ordinance No. 001-07 194,138.00 35,000.00 40,000.00 25,000.00 3 ,500 .00 5 ,000 .00 38,394.00 20,000.00 10,000.00 2 ,500 .00 14,744.00 194,138.00

1/3 Electric bill from FICELCO 2007-01-017 1,480.50 1,480.50 192,657.50

Registration of motor vehicles 2007-01-008 1,600.00 1,600.00 191,057.50

Renewal of property insurance 2007-01-006 985.00 985.00 190,072.50

1/6 Establishment of PCF 2007-01-010 5,000.00 5,000.00 185,072.50

Gasoline - Petron Gas Station 2007-01-018 1,500.00 1,500.00 183,572.50

1/10 Job Order repair of motor vehicles 2007-01-019 2,000.00 2,000.00 181,572.50

1/18 Payroll of repair of barangay hall 2007-01-020 800.00 800.00 180,772.50

1/26 Replenishment of PCF 2007-01-016 300.00 350.00 80.00 730.00 180,042.50

12/31 Grand Tot als 1 94,138.00 35,00 0.00 40,000 .00 25,0 00.00 3 ,000.00 4,500.00 38,394.00 20,000 .00 9,50 0.00 2,5 00.00 13,500 .00 191,394 .00 2 ,744.00

SIMAMLA

811-0936

VIRAC

CATANDUANES



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Tel. No.: Province:

2007


DateParticulars Ref Appropriations



Date



Date



Roads &

Bridges

Parks, Plaza

&

Monuments

Reforesta-

tionLand

Total

CommitmentsMotor

Vehicles

C A P I T A L O U T L A Y

Other

PPE

Balance

BreakdownBuildings

and

Structure

Office

Equipmt.

Furniture

& Fixtures

Other

Equipment

1/2 Ordinance No. 001-07 81,101.94 81,101.00 81,101.00

1/5 PO for 1 set of computer 2007-01-012 30,000.00 30,000.00 51,101.00

12/31 Grand Totals 81,101.00 75,986.00 75,986.00 5,115.00

Balance forwarded 5,115.00 5,115.00

to 2008 RAC-Continuing

SIMAMLA

811-0936

VIRAC

CATANDUANES



39


Tel. No.: Province:

2007


Date



Date

DateParticulars Ref Appropriations

Breakdown



REGISTRY OF APPROPRIATIONS AND COMMITMENTS - CALAMITY FUND


Total

CommitmentsBalanceMed, Dental &

Lab. Supplies

Food Supplies

Expenses

1/2 Ordinance No. 001-07 60,858.00 60,858.00

1/8 Purchase of groceries & medicines 2007-01-001 500.00 2,000.00 2,500.00 58,358.00

12/31 Grand Totals 60,858.00 40,000.00 5,000.00 10,858.00 60,858.00 -0-5,000.00

SIMAMLA

811-0936

VIRAC

CATANDUANES



40


Tel. No.: Province:

2007



Date



Date

Repairs & Maint -

Roads

BalanceBreakdown


DateParticulars Ref

REGISRTY OF APPROPRIATIONS AND COMMITMENTS - 20% DEVELOPMENT FUND

For the Calandar Year 2007

CommitmentsAppropriations

1/2 Ordinance No. 001-07 102,000.00 102,000.00

1/11 Purchase of construction 2006-01-001 15,000.00 15,000.00 87,000.00

materials for barangay roads

12/31/07 Grand Totals 102,000.00 102,000.00 102,000.00 -0-

SIMAMLA

811-0936

VIRAC

CATANDUANES



41


Tel. No.: Province:

2007


Date



Date



REGISTRY OF APPROPRIATIONS AND COMMITMENTS - SANGGUNIANG KABATAAN FUNDFor the Calendar Year 2007

Total

CommitmentsBalance

BreakdownDateOffice

Equipmt.

Particulars Ref AppropriationsBuildings

and

Structures

1/2 Ordinance No. 001-07 50,066.00 25,066.00 25,000.00 50,066.00

1/11 Purchase of construction materials 2007-01-001 12,500.00 12,500.00 37,566.00

12/31 Grand Totals 50,066.00 25,066.00 25,000.00 50,066.00 -0-

SIMAMLA

811-0936

VIRAC

CATANDUANES



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Policies on Reporting the GAO

and Commitments

• The BRK shall close and certify

the correctness of entries in theRACs at year end.



44


and Commitments

• The BRK shall prepare the Status of

Appropriations, Commitments and

Balances (SACB) for CurrentLegislative Appropriations and

Continuing Appropriations based on

the RACs for the five funds.



45


and Commitments

• The SACB shall be submittedannually to the City/MunicipalBudget Officer on the 5th day of

January of the ensuing year forreview and consolidation with all theSACBs of the different barangays inthe city/municipality.

STATUS OF APPROPRIATIONS COMMITMENTS AND BALANCES



46

Barangay: City/Municipality:Tel. No.: Province:

Total Annual Supplemental

General Fund

Personal Services

Sub-totalCalamity Fund

Sub-total20% Development Fund

Maintenance and Other Operating Expenses

Sub-totalSangguniang Kabataan Fund


Sub-totalGender and Development Fund

Personal Services

Grand Total


Signature over Printed NameBarangay Record Keeper

Date

Noted by:

Punong Barangay

Date

Balance

Capital Outlay

STATUS OF APPROPRIATIONS, COMMITMENTS AND BALANCES(Current Legislative Appropriations)

As of _________________________

FundAppropriations

Commitments





Date



Capital Outlay

Capital Outlay

Capital Outlay

330,200.00 330,200.00 327,900.00 2,300.00194,138.00 194,138.00 191,394.00 2,744.00

81,101.00 81,101.00 75,986.00 5,115.00

60,858.00 60,858.00 60,858.00 0.00

102,000.00 102,000.00 102,000.00 0.00

50,066.00 50,066.00 50,066.00 0.00

818,363.00 808,204.00 10,159.00

SIMAMLA

811-0936

VIRAC

CATANDUANES

As of December 31 2007



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The Budget Accounting

Process

Approved

Budget

(GAO)

DV/ Payroll/

PR /PO/

Contract

SACBCity/Municipal

Budget OfficeCSACB

RAC



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Appropriations and Commitments

4. bgy appropriations & commitments revised .5.8.07

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