An inquiry on the local fiscal management of Barangay San Isidro Labrador, District I, Quezon CityBy:Legazpi, Karl and Mendoza, Mara

I. Introduction

• Local government• In the Philippines, there are several levels of

local authority. Province. Cities and Municipalites. • The Philippines is the one of the few countries

with a submunicipal unit, the barangay, which provides the opportunity for face-to-face interaction• Population minimum of 2, 000 in provinces

and 5,000 in Metro Manila

I. Introduction: Local government• Main source of revenue is the internal revenue

tax, shared with national government• 20 percent to the barangays• Barangay own form of taking revenue, like

barangay permits, etc.

I. Introduction

• Fiscal management• Public finance: the income and outgo of

governments in the pursuit of national objectives. (Briones, 2003)• It involves the inflow of financial resources in

the form of taxes and other revenues, and the outflow of such resources in the form of expenditure to finance goods and services. (Briones, 2003)

I. Introduction: Fiscal management• The national budget embodies the development

goals of the country. (Briones, 2003)• The national budget specifies the sources of

revenue, including tax and non-tax revenues, as well as the proposed expenditure for government programs and projects. (Briones, 2003)• Thus, the budget articulates, in a very real sense

the fiscal policies of a country like the Philippines. (Briones, 2003)

I. Introduction: Fiscal management• The Philippines’ unitary form of government

prescribes, or better yet, enjoins a highly centralized determination of fiscal policies. (Cuaresma, 2003)• Local taxes, local budgets and other fiscal decisions

formulated at the level of individual local government units (LGU’s) are expected to have significance only within the territorial jurisdiction of the local unit which formulated them. (Cuaresma, 2003)• In recent years, the national government redefined

national- local fiscal relations in favor of devolution. (Cuaresma, 2003)

I. Introduction: Fiscal management• Under a more liberal policy of decentralization

and a constitution that promotes local autonomy, LGU’s are expected to take on an increasingly important role in socioeconomic development. (Cuaresma, 2003)

I. Introduction

Profile: Brgy. San Isidro Formal name: Barangay San Isidro Labrador,

District 1, Quezon CityBrgy. Captain: Ramoncito S. Reyes• 12hectares• 20,000-population• Residential

Research Question

This study aimed to determine how fiscal management,

particularly budget procurement and allocation, is

practiced in Brgy. San Isidro, Quezon City.

Objectives of the study

General: To determine how:• How budget procurement is done in Brgy. San

Isidro. • How funds are distributed among the

constituents in Brgy. San Isidro.

Objectives of the study

Specific:To determine:• How funds are allocated/ appropriated to

different offices / projects of Brgy. San Isidro. • Which specific department/sector receives the

higher percentage in the budget allocated by the local government.• How Brgy. San Isidro generates its own fund.• (The approach in distributing the funds.) • (How long the disbursement of funds take.)

Scope and limitations

• Barangay San Isidro only• Only interview; no survey conducted among the

constituents; no field work; facilities were not inspected• Manner of interview only was informal and

conversational; only interviewed the barangay officials• Only few fiscal years’ budgets were covered• Budget was on paper, not the real budget they

received: not comparative in nature

Rationale

• A way of checking on the local government’s accountability and transparency practices in its fiscal management. • Conducted to assess how fiscal management is

done in the local government, most especially in our barangays.• More information on barangays get their budgets• Know where certain barangays channel their

funds to.

II. Methodology

1. Mara Mendoza contacted her friend, whose uncle was an employee of Barangay San Isidro

2. An interview with the officials of Barangay San Isidro was scheduled on

3. The interview was conducted by Mara Mendoza on March 16 and March 17, 2014.

4. The officials interviewed were: • Ramoncito S. Reyes, Barangay Captain• Juanito Maranan and Enrique Lanuza, Brgy

Kagawads

II. Methodology

5. The interview was conducted in an informal manner, with Mara talking to the officials over lunch and in their houses during the weekend

6. The data provided were given through (1) oral interviews and (2) borrowing the annual budget plans and report, between 2012 to 2014.

7. The Barangay profile was also provided by the Barangay Captain

DATA

• A. Barangay: San Isidro Labrador, District 1, Area VI• B. Land Area: 24,093 sq. m• C. Population: 15,000-20,000• D. Economic Status: Middle Class B

Barangay Officials

• Barangay Captain- RAMONCITO S. REYES• Barangay Kagawad- Enrique P. Lanuza• Barangay Kagawad- Joselito T. Sahagun• Barangay Kagawad- Charmaine S. Reyes• Barangay Kagawad- Rosauro Dela Rosa Jr.• Barangay Kagawad- Henry R. Vicente• Barangay Kagawad-Juanito M. Maranan• Barangay Kagawad- Donald M. Hidalgo• Barangay Secretary- Hannah Joy G. Vicente• Barangay Treasurer- Raul. F. Cruz

BUDGET APPROPRIATED

• “Respectfully transmitted herewith is the preliminary budget review of the Annual Budget of Brgy. San Isidro Labrador, District 1, Quezon City of Fiscal Year 2014 involving a total appropriation of P 6, 633, 524.80 as embodied in its appropriation ordinance…”

• Marian C. Orayani (City Budget Officer) MARCH 11, 2014

MAJOR PROJECTS

• Street Improvements-Concreting of Streets: Halcon, Mariveles, Dr. Alejos, Ma. Clara, Isarog• Drainage Improvements• Improvement of Side Walks• Repair of Two Artesian Well• Water System Improvement through MWSI• Street lighting

MAJOR PROJECTS FUNDED

• PEACE and ORDER-Minimized Criminality-16 BPSO (tanod), 24hrs of duty-nightly roving of two Barangay Patrol & one motorcycle-constant communication with La Loma Police Station 1-conducted seminars on PREVENTING CRIMES (snatching ang hold-up)-constructed neighborhood association on different streets-applied BCPC laws (Barangay Council for Protection of Children)

MAJOR PROJECTS FUNDED

• CLEAN AND GREEN- Waste Segregation Program- Five Street Sweepers (8am-5pm)- Clean-up drive every third Sunday of the Month (Capt,

staff, BPSOs, Street Sweepers, NGOs)- Garbage Collection: Wednesday and Saturday- Collection of debris every last Saturday of the month- Constructed Barangay Ordinances

: prohibited dogs from straying on the streets : prohibited residents from illegal disposal of garbage

MAJOR PROJECTS FUNDED

• EDUCATION - Day Care Center - Livelihood Programs : Meat Processing, Baking, Candle Making,

and Soap Making

Barangay IncomeINCOME 6,633,524.80A. Tax Revenue 6,633,524.80 a. Share on Real Property Tax Collection 2,817,343.80 b. Business Taxes and Licenses,

Brgy. Clearance and other income 500,000.00 c. Other Taxes CTC Tax 100,000.00 d. Miscellaneous- Local Government Share

on Internal Revenue Collection 3,216,181.00 B. Operating and Miscellaneous IncomeC. Capital RevenueD. GrantsE. Extraordinary ReceiptsF. Borrowings

Appropriations

APPROPRIATIONSA. Personal Services 3,214,201.72B. Maintenance and Other Operating

Expenditures 1,781,058.16C. Non-office expenditures 1,638,264.92

Findings

• How is the fund allocated to the different departments of the barangay?• -Budget appropriation is decided upon by the

council depending on the needs of the community

- The council reviews and decides to where the funds must be allocated, it is then forwarded to the city budget, then to the accounting department of the barangay, then the barangay treasurer releases the budget appropriated to the different departments

Findings

• What should be prioritized? What are your priorities?

-The needs of the people. Their SAFETY, HEALTH, and DEVELOPMENT.

FINDINGS• Which department receives the most budget? How

much? Which project receives the most funds? Why does this specific department/sector receive the greatest percentage in the fund distributed by the government?- Peace and Order 643, 236.20

- For Safety and Protection (bought CCTV cameras)

FINDINGS

• PROJECT: PEACE AND ORDER-CCTV cameras

Is the budget enough to provide the effectiveness of the project?

-No, there are only a few cameras installed around the area, it covers most of the important places within the barangay but still is inadequate. Also the total budget for Safety is not enough due to unanticipated expenses

FINDINGS

• Is the number of people enough for the project (right no. of people, experts on the issue)?

• -Yes, there are enough monitors for the CCTV installation project, enough trusted employees to take part within the said project• The live and recorded feed are monitored 24

hours

FINDINGS

• Will increase in budget/number of personnel make the project more effective?

- Yes, with a lot of people to monitor the CCTV project, with a more adequate budget to finance it as well, the safety of the citizens will be more secured (Ramoncito Reyes)- Regarding the number of tanods, 30 tanods is the ideal number however but would need more budget