About the service

Republic Act 7160 mandates that the General Appropriation Ordinance authorizing the annual or supplemental
budget is submitted for review within ten (10) days after its enactment to the Sangguniang Panglungsod/Bayan.
The legal basis for the review of barangay budgets is Art. 424 of RA 7160 which provides that (a)” copies of the
barangay ordinance authorizing the annual appropriation shall be furnished the sangguniang panlungsod or the
sangguniang bayan, through the city or municipal budget officers, as the case may be. (b) the sanggunian
concerned shall review the barangay ordinance to ensure compliance thereof with all the budgetary requirements
and limitations provided in this rule”.
The purpose of the review is to ensure that the budgetary requirements and general limitations provided in the
code are complied with; the budget does not exceed the estimated receipts and/or income of the barangays; and
the items of appropriations are not more than those provided by existing laws.
Requirements
1. Transmittal letter signed by the Punong Barangay
2. Barangay Appropriation Ordinance
3. Budget message
4. Barangay Budget preparation forms nos. 1-6
5. Personnel Schedule
6. Computation for the increase in honoraria if any
7. Breakdown of appropriation
1. Personal Services
2. MOOE
3. Capital Outlay
8. Annual Investment Plan/Program
9. BDC Resolution approving the AIP
10. Sangguniang Barangay Resolution Adopting/Approving the AIP
11. SK Plans and Programs
12. SK Resolution approving the Plans and Programs/Budget
13. Gender and Development Plan
14. Gender and Development Budget
15. Sangguniang Barangay Resolution Adopting/Approving the Gender and Development Plans
and Budget
How to avail of the service
1. Receiving
Receive annual and supplemental budgets from barangay through the Chairman of the Committee on Finance and
Appropriation
1. Examination of documents
Review of the completeness of documents
Inform the concerned barangay treasurer for any lacking documents through text message or cellular calls
1. Preliminary review
Review on the budgetary requirements, general limitations, Appropriations does not exceed estimated income and
the Personal Services limitations, and statutory obligations, Consistency of the Annual and Supplemental budget
with AIP including the mathematical computations
Informed the concerned barangay treasurer for non-compliance with budgetary requirements and limitations,
Requesting to revise if the budgetary requirements and limitations are not complied with through text messages or
cellular calls
1. Review action
Recommend the entire budget operative or inoperative in part
5. Signatures
The Local Finance Committee signs the review action prepared by the Municipal Budget Officer
1. Release
Retain one copy of the complete set of documents submitted and forward the remaining copies to the Office of the
SB.
Let the SB staff receive the file copy of the MBO