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
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GOVERNMENT ACCOUNTANCY AND
FINANCIAL MANAGEMENT INFORMATION SYSTEM
Good Morning!
I am
CARMEN Z. ZAFE
State Auditor IV
Accounting Research Division
GAFMIS, Commission on Audit
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Systems and Procedures Manual on the
Management of Barangay Funds and Property
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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
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“ 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 :
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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
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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
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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).
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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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Policies on Appropriations
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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Policies on Appropriations
The BRK shall prepare the RAC.
The CCA may examine/check
anytime, the balance of
appropriations and the recording in
the registries.
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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;
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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
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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,
Signature over Printed Name
Supplier
Date
Signature over Printed Name
Punong Barangay
Date
of Thirty three thousand and twenty five only
Chairman, Committee on Appropriations
(P33,025.00).
Cannon BJC 210 3,025.00
Signature over Printed Name
Date
Existence of Available Appropriations
PURCHASE ORDER
Conforme:
Gentlemen:
Particulars Quantity Unit Cost
30,000.00
Ricardo S Reyes
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Policies on Commitments
• 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
Signature over Printed Name
Unit of
Issue Item Description
Requested by:
Estimated
PURCHASE REQUEST
___________________________________
Requisitioner
_________________
REQUISITION
Acer computer
Item
Number Qty
Signature over Printed Name
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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Policies on Commitments
• 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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Policies on Commitments
• 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)
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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
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Commitments Charges against
Appropriated Funds
Maintenance and Other Operating
Expenses
Traveling Expenses – Local
Training Expenses
Supplies and Materials Expenses
Utility Expenses Communication Expenses
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Commitments Charges against
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
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Capital Outlay
Commitments Charges against
Appropriated Funds
Office Equipment
Furniture and FixturesBooks
Motor Vehicles
Other Equipment
Public InfrastructuresReforestation Projects
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Commitments Charges against
Appropriated Funds
Financial Expenses
Bank Charges (cost of checkbooks)
Interest Expenses Other Financial Charges
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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
Registry of Appropriations and
Commitments – Calamity Fund
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Policies on Recording the GAO and
Commitments
Registry of Appropriations and
Commitments – 20% Development
Fund
Registry of Appropriations and
Commitments- Sangguniang Kabataan
Fund
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Registry of Appropriations andCommitments – Gender andDevelopment Fund
Policies on Recording the GAO and
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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Policies on Recording the GAO and
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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Policies on Recording the GAO and
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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Policies on Recording the GAO and
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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Policies on Recording the GAO and
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
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Barangay: City/Municipality:
Tel. No.: Province:
2007
Prepared by: Certified Correct:
Signature over Printed Name
Chairman, Committee on Appropriations
Date
Signature over Printed Name
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
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Barangay: City/Municipality: Virac
Tel. No.: Province: Catandunaes
2007
Prepared by: Certified Correct:
Chairman, Committee on Appropriations
Signature over Printed Name
TotalCommitments
Signature over Printed Name
Barangay Record Keeper
Date Date
REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND
For the Calendar Year 2007
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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Barangay: City/Municipality:
Tel. No.: Province:
2007
Prepared by: Certified Correct:
DateParticulars Ref Appropriations
Signature over Printed Name
Barangay Record Keeper
Date
Signature over Printed Name
Chairman, Committee on Appropriations
Date
REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND
For the Calendar Year 2007
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
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Barangay: City/Municipality:
Tel. No.: Province:
2007
Prepared by: Certified Correct:
Date
Signature over Printed Name
Chairman, Committee on Appropriations
Date
DateParticulars Ref Appropriations
Breakdown
Barangay Record Keeper
Signature over Printed Name
REGISTRY OF APPROPRIATIONS AND COMMITMENTS - CALAMITY FUND
For the Calendar Year 2007
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
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Barangay: City/Municipality:
Tel. No.: Province:
2007
Prepared by: Certified Correct:
Barangay Record Keeper
Date
Signature over Printed Name
Chairman, Committee on Appropriations
Date
Repairs & Maint -
Roads
BalanceBreakdown
Signature over Printed Name
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
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Barangay: City/Municipality:
Tel. No.: Province:
2007
Prepared by: Certified Correct:
Date
Signature over Printed Name
Chairman, Committee on Appropriations
Date
Signature over Printed Name
Barangay Record Keeper
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.
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Policies on Reporting the GAO
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.
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Policies on Reporting the GAO
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
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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
Maintenance and Other Operating Expenses
Sub-totalGender and Development Fund
Personal Services
Grand Total
Prepared by: Certified Correct:
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
Chairman, Committee on Appropriations
Maintenance and Other Operating Expenses
Maintenance and Other Operating Expenses
Signature over Printed Name
Date
Signature over Printed Name
Maintenance and Other Operating Expenses
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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48
The Budget Accounting
Process
Approved
Budget
(GAO)
DV/ Payroll/
PR /PO/
Contract
SACBCity/Municipal
Budget OfficeCSACB
RAC
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49
Appropriations and Commitments
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