When is the Barangay Budget Prepared?

     The Punong Barangay shall prepare the barangay budget for the coming Fiscal Year upon receipt of the detailed Statement of Income and Expenditures from the Barangay Treasurer on or before September 15 of each year.

Who prepares the Barangay Budget?

     The Punong Barangay (PB) with the assistance of the Barangay Treasurer and in consultation with the Sangguniang Barangay (SB) and Barangay Development Council (BDC) prepares the barangay budget, (Section 389 (b) (7)) consisting of the following:

1. Estimate of Income

2. Total Appropriations as Proposed by the Punong Barangay (PB)

The Barangay Budget Process

     The specific provision provided in the LGC in relation to the start of the budget process is article 423 on the Preparation of Barangay Budgets.

     Letter b of this Article provides that "on or before the fifth (5th) day of September of each year, the city or municipal treasurer jointly with the city or municipal accountant, shall issue a certified statment covering the actual income of the past year and estimates of income of the current and ensuing fiscal year from local sources for the barangay concerned.  Based on such certified statements the barangay treasurer shall submit on or before the fifteenth (15th) day of September of each year to the punong barangay a statement covering the estimates of income and expenditures for the past, current and ensuing fiscal years."

Procedure for Execution

1. If the execution be for the payment of money, the party obliged is allowed a period of five (5) days to make a voluntary payment, failing which, the Punong Barangay shall take possession of sufficient personal property located in the barangay, of the party obliged to satisfy the settlement or award from the proceeds of the sale thereof with legal interest such sale to be conducted in accordance with the procedure herein provided. If sufficient personal property exists, the party obliged is allowed to point out which of them shall be taken possession of ahead of the others. If personal property is not sufficient to satisfy the settlement or award, the deficiency shall be satisfied in accordance with the applicable provisions of the Rules of Court.
2. If it be for the delivery or restitution of property located in the barangay, the punong barangay shall oust therefrom the person against whom the settlement or award is rendered and place the party entitled thereto in possession of such property.
3. If it be for the delivery or restitution of property located in another barangay of the same city or municipality, the Punong Barangay issuing the notice shall authorize the punong barangay of the barangay where the property is situated to take possession of the property and to act in accordance with paragraph (b) Rule, KPR.
4. If a settlement or award directs a party to execute a conveyance of land, or to deliver deeds or other documents, or to perform any other specific act, and the party fails to comply within the time specified, the Punong Barangay may direct the lupon secretary to perform the act at the cost of the disobedient party and the act when so done shall have like effects as if done by the party.