Public Financial Management in the Philippines
Welcome
Ang Kaban ng Bayan
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i-Pantawid eFDS 7
1
eFDS7 – Ang Kaban ng Bayan
1.
Review of Social Accountability
2.
Review of Pangarap ng Pamayanan
3.
The National Budget and IRA
4.
Review of the Public Financial Management Cycle
5.
The Barangay Budget and Legal Basis
6.
How to read and review the Barangay budget
2
i-Pantawid eFDS 7
Workshop Outcome
Sample monitoring of the barangay budget
2 Key Players
2 Key Players
Constructive Engagement
(Makabuluhang Pakikilahok)
For better delivery of
-
Public service
-
Improvement of people’s welfare
-
Protection of people’s rights
=
S
o
c
i
a
l
A
c
c
o
u
n
t
a
b
i
l
i
t
y
(Pananagutang Panlipunan)
i-Pantawid eFDS 7
3
Ang Pangarap na Pamayanan
LGU ___________________________ as of
(month/year)
4
i-Pantawid eFDS 5
B
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D
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0
1
4
Ang Kaban ng Bayan
Total 2014 – P2.268 Trillion
i-Pantawid eFDS 7
5
IRA
2014
Barangay Funds
•
Lahat ng kita ay
pumapasok sa
General
Fund
•
Iniingatan ng
city/municipal treasurer o
naka-deposito sa malapit
na banko ng gobyerno
Mangaldan LGU –
P128,432,880
Pangasinan Provincial
Government –
P2,133,510,832
Pangasinan All
City/Mun –
P7,195,234,424
Pangasinan All Brgy –
P2,097,558,609
Total Pangasinan
(Prov/City/Mun/
Brgy)
P11.4B
Allocation --
55% Personnel maximum
20% Local Development Fund (LDF)
10% SK
+
5% GAD Fund (can be part of LDF)
1% of IRA - Protection of children
5% Disaster (70:30)
2% of RPT - discretionary fund of PB
Senior citizens
Environment
+13% vs 2013
i-Pantawid eFDS 7
6
Pananagutang Panlipunan
Pagplano
Pagbadyet
Paggugol
Pagmamanman
P
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i-Pantawid eFDS 7
7
Public
Financial
Management
Cycle
Barangay Budget Process
B
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g
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P
r
e
p
a
r
a
t
i
o
n
S
e
p
t
–
O
c
t
1
5
Estimate of
income and
expenditure
Prepares
budget
Submits
budget to
Sangguniang
Barangay
B
u
d
g
e
t
A
u
t
h
o
r
i
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6
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N
o
v
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5
B
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e
v
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6
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D
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3
1
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1
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t
a
b
i
l
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t
y
J
a
n
1
–
D
e
c
3
1
Evaluates
budget and
passes
Appropriation
Ordinance
Submits
Appropriation
Ordinance to
Mun. Budget
Officer
Reviews budget
for compliance
Receives
approved
budget
Disburses
cash per LGC
Submits
financial
report
Reviews/signs
financial
report, post in
3 public places
Monitors
finances,
projects and
performance
of officials
P
l
a
n
n
i
n
g
J
u
l
-
A
u
g
Convenes Barangay Development Council
(BDC), prepares Barangay Development
Plan (BDP)
2 – 3
members of
BDC
i-Pantawid eFDS 7
8
Barangay Budget
•
An estimate of income and
expenditure for the
succeeding year is submitted
by the barangay treasurer to
the punong barangay on or
before
September 15
•
Punong barangay prepares
budget and submits to the SB
for legislative enactment
•
Reviewed by city/municipal SB
through city/municipal budget
officer within 60 days
•
Effective
January 1
of
succeeding year
Fiscal
Administration
•
All taxes, fees, charges are
collected by barangay treasurer
–
Official receipts issued
–
Deposited within 5 days
•
Financial records kept in the
office of the city/municipal
accountant
•
Funds may only be used for the
specific purpose listed in the
budget
•
No advance payments allowed
Summary of income and
expenditures of previous year
posted in at least 3 publicly
accessible and conspicuous
places by
January 31
Source: LGC Section 352
i-Pantawid eFDS 7
9
Local Government Code
•
SECTION
352.
Posting of the Summary of Income and
Expenditures
. - Local treasurers, accountants, budget
officers and other accountable officers shall, within
thirty (30) days from the end of each fiscal year, post in
at least three (3) publicly accessible and conspicuous
places in the local government unit a summary of all
revenues collected and funds received including the
appropriations and disbursements of such funds during
the preceding fiscal year.
•
SECTION
353.
The Official Fiscal Year
. - The official
fiscal year of local government units shall be the period
beginning with the first day of January and ending with
the thirty-first day of December of the same year.
i-Pantawid eFDS 7
10
Barangay Basic Services
(i)
Agricultural support services
which include planting materials
distribution system and operation of farm produce collection and
buying stations;
(ii)
Health and social welfare services
which include maintenance
of Barangay health center and day-care center;
(iii) Services and facilities related to
general hygiene and
sanitation, beautification, and solid waste collection
;
(iv) Maintenance of
Katarungang Pambarangay
;
(v) Maintenance of
Barangay roads and bridges and water supply
systems
(vi)
Infrastructure facilities
such as multi-purpose hall,
multipurpose pavement, plaza, sports center, and other similar
facilities;
(vii)
Information and reading center
; and
(viii)
Satellite or public market
, where viable
i-Pantawid eFDS 7
11
Budget Document
1.
Budget Message of Punong Barangay
2.
Mga plano at proyekto para sa mas mahusay na
paghahatid ng Palingkurang Pangmadla –
Barangay Basic Services
3.
Financial Statements
–
The actual
income
and
expenditures
during
the
immediately preceding year
–
The actual
income
and
expenditures
of the first two
(2) quarters and the estimates of income and
expenditures
for the last two (2) quarters of the
current fiscal year
–
The estimated
income
and
expenditures
for the
next
year
i-Pantawid eFDS 7
12
Barangay Sources of Income
13
LGU:
Barangay:
Budget Year:
i-Pantawid eFDS 7
Barangay Expenditure Program
14
LGU:
Barangay:
Budget Year:
i-Pantawid eFDS 7
Special Purpose Allocation
15
LGU:
Barangay:
Budget Year:
i-Pantawid eFDS 7
5% GAD (Gender and Development)
i-Pantawid eFDS 7
16
SEC. 15.
Establishment and Strengthening of Local Councils for the Protection of
Children.
- Local Councils for the Protection of Children (LCPC) shall be established in all
levels of local government, and where they have already been established, they shall be
strengthened within one (1) year from the effectivity of this Act. Membership in the
LCPC shall be chosen from among the responsible members of the community, including
a representative from the youth sector, as well as representatives from government and
private agencies concerned with the welfare of children.
The local council shall serve as the primary agency to coordinate with and assist the LGU
concerned for the adoption of a comprehensive plan on delinquency prevention, and to
oversee its proper implementation.
One percent (1%) of the internal revenue allotment of barangays, municipalities and
citiesshall be allocated for the strengthening and implementation of the programs of
the LCPC: Provided, That the disbursement of the fund shall be made by the LGU
concerned.
Republic Act No. 9344
"Juvenile Justice and Welfare Act of 2006."
1% of IRA
for the Protection of Children
i-Pantawid eFDS 7
17
5% Local Disaster Risk Reduction and
Management Fund (LDRRMF)
i-Pantawid eFDS 7
18
[GREETING, INTRODUCE SELF AS FACILITATOR]
Explore key topics such as social accountability, national budgeting, and local governance in the context of the Philippines. Gain insights into how government departments allocate funds and the importance of citizen engagement for effective public service delivery.
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TUNGO SA BAYANG MAGILIW - 7 Ang Kaban ng Bayan 1 i-Pantawid eFDS 7
eFDS7 Ang Kaban ng Bayan 1. Review of Social Accountability 2. Review of Pangarap ng Pamayanan 3. The National Budget and IRA 4. Review of the Public Financial Management Cycle 5. The Barangay Budget and Legal Basis 6. How to read and review the Barangay budget Workshop Outcome Sample monitoring of the barangay budget i-Pantawid eFDS 7 2
2 Key Players Constructive Engagement (Makabuluhang Pakikilahok) For better delivery of - Public service - Improvement of people s welfare - Protection of people s rights = Social Accountability (Pananagutang Panlipunan) i-Pantawid eFDS 7 3
Ang Pangarap na Pamayanan LGU ___________________________ as of (month/year) (EXAMPLE ONLY REPLACE WITH OWN APPROPRIATE Mapayapa at napapatupad ang batas DATA FROM eFDS 2) Nagmamahalan at nagtutulungang mamamayan Maunlad Maka-Diyos Nakikilahok at nagkakaisa na mamamayan Malinis at ligtas na kapaligiran 4 i-Pantawid eFDS 5
Budget by Department and Special Purpose Fund 2014 DEPARTMENTS Congress of the Philippines Office of the President Office of the Vice-President Department of Agrarian Reform Department of Agriculture Department of Budget and Management Department of Education State Universities and Colleges Department of Energy Department of Environment and Natural Department of Finance Department of Foreign Affairs Department of Health Department of Interior and Local Government Department of Justice Department of Labor and Employment Department of National Defense Department of Public Works and Highways Department of Science and Technology Department of Social Welfare and Development Department of Tourism Department of Trade and Industry Department of Transportation and National Economic Development Authority Presidential Communications Operations Office Other Executive Offices Autonomous Region in Muslim Mindanao Joint Legislative-Executive Councils The Judiciary Civil Service Commission Commission on Audit Commission on Elections Office of the Ombudsman Commission on Human Rights 1,212 B 10.3 B 2.8 B 421.2 M 20.4 B 71 B (EXAMPLE ONLY UPDATE WITH DATA FROM SPECIAL PURPOSE FUNDS Budgetary Support to Government Corporations (BSGC) Allocations to Local Government Units Tax Expenditures Fund Debt Interest Payments Calamity Fund Contingent Fund DepEd School Building Program E-Government Fund International Commitments Fund Miscellaneous Personnel Benefits Fund (MPBF) Pension and Gratuity Fund (PGF) Priority Development Assistance Fund (PDAF) Feasibility Studies Fund 1,056 B 1 B 71.6 B 300.5 B 36.8 B 4.1 B 23.9 B 12.7 B 12.2 B 81.6 B 100.8 B 11.6 B 10.5 B 82.4 B 213 B 12.2 B 79 B 361.3 B 26.9 B 352.7 B 7.5 B www.dbm.gov.ph) 1 B 1 B 2.5 B 4.8 B 80.7 B 120.5 B 25.2 B 400 M 2 B 4.5 B 46.7 B 4 B 1.2 B 11.7 B 20.5 B 4.2 M 19.2 B 1.3 B 8.4 B 2.9 B 1.8 B 348 M Ang Kaban ng Bayan Total 2014 P2.268 Trillion 5 i-Pantawid eFDS 7 Source: Dept of Budget and Management www.dbm.gov.ph
Mangaldan by Brgy Alitaya Amansabina Anolid Banaoang Bantayan Bari Bateng Buenlag David Embarcadero Gueguesangen Guesang Guiguilonen Guilig Inlambo Lanas Landas Maasin Macayug Malabago Navaluan Nibaliw Osiem Palua Poblacion Pogo Salaan Salay Talogtog Tebag Total 2014 2,422,754 1,683,387 3,401,488 2,755,532 2,109,159 3,158,785 1,730,927 2,215,081 2,470,711 1,735,514 1,734,680 2,157,950 2,014,080 1,986,140 1,313,078 1,966,123 1,504,488 1,911,494 1,641,686 2,639,185 2,102,070 1,821,002 2,013,246 1,493,645 2,769,710 1,263,453 1,704,655 2,755,532 1,648,358 1,760,118 Per Month 201,896 140,282 283,457 229,627 175,763 263,232 144,243 184,590 205,892 144,626 144,556 179,829 167,840 165,511 109,423 163,843 125,374 159,291 136,807 219,932 175,172 151,750 167,770 124,470 230,809 105,287 142,054 229,627 137,363 146,676 IRA 2014 Barangay Funds Lahat ng kita ay pumapasok sa General Fund Iniingatan ng city/municipal treasurer o naka-deposito sa malapit na banko ng gobyerno (EXAMPLE ONLY UPDATE WITH DATA FROM +13% vs 2013 Mangaldan LGU P128,432,880 www.dbm.gov.ph) Pangasinan Provincial Government P2,133,510,832 Allocation -- 55% Personnel maximum 20% Local Development Fund (LDF) 10% SK + 5% GAD Fund (can be part of LDF) 1% of IRA - Protection of children 5% Disaster (70:30) 2% of RPT - discretionary fund of PB Senior citizens Environment Pangasinan All City/Mun P7,195,234,424 Pangasinan All Brgy P2,097,558,609 Total Pangasinan (Prov/City/Mun/ Brgy) P11.4B 6 i-Pantawid eFDS 7 Source: Dept of Budget and Management www.dbm.gov.ph Total, Mangaldan 61,884,031 5,156,992
Barangay Assembly Consultations Barangay Development Council Financial Reporting Project Monitoring Public Service Monitoring Pagplano Pagmamanman Monitoring Planning Public Financial Management Cycle Pananagutang Panlipunan Para sa mas mahusay na paghahatid ng - Palingkurang pangmadla - Pagpabuti ng kapakanang mamamayan - Pangangalaga ng karapatan pantao Budgeting Pagbadyet Expenditure Paggugol Project Allocation Budget Hearing IRA Financial Reporting Cost of Project i-Pantawid eFDS 7 7
Barangay Budget Process Barangay Treasurer Punong Barangay Sangguniang Barangay Sangguniang Bayan Schedule Citizens Convenes Barangay Development Council (BDC), prepares Barangay Development Plan (BDP) 2 3 Planning Jul - Aug members of BDC Estimate of income and expenditure Prepares budget Budget Preparation Sept Oct 15 Evaluates budget and passes Appropriation Ordinance Submits budget to Sangguniang Barangay Budget Authorization Oct 16 Nov 15 Submits Appropriation Ordinance to Mun. Budget Officer Budget Review Nov 16 Dec 31 Reviews budget for compliance Receives approved budget Budget Execution Jan 1 Dec 31 Disburses cash per LGC Monitors finances, projects and performance of officials Reviews/signs financial report, post in 3 public places Submits financial report Budget Accountability Jan 1 Dec 31 i-Pantawid eFDS 7 Source: Local Government Code of 1991 8
Fiscal Barangay Budget An estimate of income and expenditure for the succeeding year is submitted by the barangay treasurer to the punong barangay on or before September 15 Punong barangay prepares budget and submits to the SB for legislative enactment Reviewed by city/municipal SB through city/municipal budget officer within 60 days Effective January 1 of succeeding year Administration All taxes, fees, charges are collected by barangay treasurer Official receipts issued Deposited within 5 days Financial records kept in the office of the city/municipal accountant Funds may only be used for the specific purpose listed in the budget No advance payments allowed Summary of income and expenditures of previous year posted in at least 3 publicly accessible and conspicuous places by January 31 Source: LGC Section 352 Source: Local Government Code of 1991 i-Pantawid eFDS 7 9
Local Government Code SECTION 352. Posting of the Summary of Income and Expenditures. - Local treasurers, accountants, budget officers and other accountable officers shall, within thirty (30) days from the end of each fiscal year, post in at least three (3) publicly accessible and conspicuous places in the local government unit a summary of all revenues collected and funds received including the appropriations and disbursements of such funds during the preceding fiscal year. SECTION 353. The Official Fiscal Year. - The official fiscal year of local government units shall be the period beginning with the first day of January and ending with the thirty-first day of December of the same year. i-Pantawid eFDS 7 10
Barangay Basic Services (i) Agricultural support services which include planting materials distribution system and operation of farm produce collection and buying stations; (ii) Health and social welfare services which include maintenance of Barangay health center and day-care center; (iii) Services and facilities related to general hygiene and sanitation, beautification, and solid waste collection; (iv) Maintenance of Katarungang Pambarangay; (v) Maintenance of Barangay roads and bridges and water supply systems (vi) Infrastructure facilities such as multi-purpose hall, multipurpose pavement, plaza, sports center, and other similar facilities; (vii) Information and reading center; and (viii) Satellite or public market, where viable 11 Source: Local Government Code of 1991, Section 17 i-Pantawid eFDS 7
Budget Document 1. Budget Message of Punong Barangay 2. Mga plano at proyekto para sa mas mahusay na paghahatid ng Palingkurang Pangmadla Barangay Basic Services 3. Financial Statements The actual income and expenditures during the immediately preceding year The actual income and expenditures of the first two (2) quarters and the estimates of income and expenditures for the last two (2) quarters of the current fiscal year The estimated income and expenditures for the next year i-Pantawid eFDS 7 12
Barangay Sources of Income LGU: Barangay: Budget Year: Source of Income Amount % IRA Real property tax 25% to the barangay where the property is located Business taxes Quarry (sand, gravel) 40% of proceeds collected by province 50% of community tax collected through barangay treasurer Grants and donations Subsidy from province Subsidy from municipality Barangay Certification/ Clearance Fees Others (specify) TOTAL -- i-Pantawid eFDS 7 13
Barangay Expenditure Program LGU: Barangay: Budget Year: PPA Description Amount % A. Personal Services (max 55% of next preceding year) B. Maintenance and Other Operating Expenses (MOOE) C. Special Purpose Allocation D. Capital Outlay TOTAL -- i-Pantawid eFDS 7 14
Special Purpose Allocation LGU: Barangay: Budget Year: Total Income ____________________ Amount % 20% Local Development Fund (LDF) 10% SK 5% GAD Fund (can be part of LDF) 1% of IRA - Protection of children 5% Disaster (70:30) 2% of RPT - discretionary fund of PB 15 i-Pantawid eFDS 7
5% GAD (Gender and Development) i-Pantawid eFDS 7 16
1% of IRA for the Protection of Children Republic Act No. 9344 "Juvenile Justice and Welfare Act of 2006." SEC. 15. Establishment and Strengthening of Local Councils for the Protection of Children. - Local Councils for the Protection of Children (LCPC) shall be established in all levels of local government, and where they have already been established, they shall be strengthened within one (1) year from the effectivity of this Act. Membership in the LCPC shall be chosen from among the responsible members of the community, including a representative from the youth sector, as well as representatives from government and private agencies concerned with the welfare of children. The local council shall serve as the primary agency to coordinate with and assist the LGU concerned for the adoption of a comprehensive plan on delinquency prevention, and to oversee its proper implementation. One percent (1%) of the internal revenue allotment of barangays, municipalities and citiesshall be allocated for the strengthening and implementation of the programs of the LCPC: Provided, That the disbursement of the fund shall be made by the LGU concerned. i-Pantawid eFDS 7 17
5% Local Disaster Risk Reduction and Management Fund (LDRRMF) i-Pantawid eFDS 7 18
