Brgy. Budgeting in the Philippines

Evidenced-Based Barangay Planning and Budgeting using CBMS DataAniceto C. Orbeta, Jr.PIDSMay 22, 2007

Objectives

General objective: Strategic use of CBMS data to improve the empirical basis of local planning and budgetingSpecific objective: Improve / Enhance CBMS Planning and Budgeting Modules

Focus: Improve empirical basis of the content of planning and budgeting not procedural mattersWhat are doable at the LGU level

Outline of Presentation

Using CBMS Data in Generic Analytical Procedures

BenchmarkingUsing analytical frameworksDisaggregation by socioeconomic groups

Using CBMS Data in PlanningUsing CBMS Data in BudgetingSpreadsheet-based Barangay Budgeting Workbook

CBMS Data and Generic Analytical Procedures

BenchmarkingAnalytical FrameworksDisaggregation by socioeconomic class

Benchmarking …Benchmarking - comparing performance of barangay with

Other barangaysPast performancePlanning standards

InvolvesIdentifying relevant indicatorsGenerating / gathering the indicators Comparing indicators

Benchmarking …Identifying relevant indicators

Determined by development goals and objectivesExamples

Poverty Alleviation: CBMS 13+1 Core indicatorsGlobal Millennium Development GoalsNational goals and objectives from the MTPDP

Benchmarking …Sources of benchmarking information

CBMS data from other barangays and previous rounds for the same barangaySimilar national, regional, provincial and municipal indicators from national censuses and representative surveysPlanning standards

Benchmarking …Generating / gathering benchmarking

indicatorsUsing StatSim to generate CBMS indicatorsUsing published indicators from national censuses and surveysProcessing public use files (PUFs) of national censuses and surveys

Benchmarking …Things to watch out for in using published indicators, e.g.

differences in definition Target population

Malnourished Children: 0-5 vs 0-4School attendance: 6-12 vs 7-13

Reference periodsUnemployment – past week, past quarterIncome: One year (FIES), 6 months (APIS)Food shortage – past month, past quarter

Specific attributesSafe water supply – what are considered safe water sourceSanitary toilets – what types are considered sanitaryMakeshift housing – what constitutes makeshift housing

Benchmarking …Development Framework / Vision

The subsequent illustrative benchmarking exercises considers the CBMS 13+1 Core Indicators as the desired set of development indicators

You can have a slightly or completely different set of development indicators in the future but not during this training; hopefully, after the training you can handle any set of development indicators in the future

Benchmarking …Benchmarking for Jonobjonob, Escalante, Negros Occidental

Area Indicators Survey Estimate Benchmarks Nutrition Proportion of

malnourished children aged 0-5 years old

Jonob-jonob: Total: 0.72 Male: 0.21 Female: 1.20 Hacienda Fe: Total: 12.50 Male: 12.90 Female: 11.90

Underweight 0-5 years old National [2003 NNS]:

- Total: 27.6 - Boys: 27.2 - Girls: 28.1

Regional (2001 Update): - Total: 35.2 Provincial (2001 Update): - Total: 42.6 Municipality: -Magalona: NA -Escalante: NA Barangay: Socioeconomic groups: NA in NNS


Area Indicators Survey Estimate Benchmarks Education

Proportion of children 6-12 years old not in elementary school


Children 6-12 who are in elementary: National: 90.6 [APIS 2004] Regional: Provincial Municipal: Barangay Socioeconomic groups: Bottom 30%: 91.4 [APIS 2004] Higher 70% : 90.1 [APIS 2004]

Proportion of children 13-16 not in secondary school


Children 13-16 who are in high school: National: 74.5 [APIS 2004] Regional: Provincial Municipal: Barangay Socioeconomic groups: Bottom 30%: 63.0 [APIS 2004] Higher 70% : 82.0 [APIS 2004]


Area Indicators Survey Estimate Benchmarks Water and Sanitation

Proportion of households without access to safe water supply

Jonobjonob: 47.90 Hacienda Fe: 57.50

National: 80.2 [APIS 2004] Regional: Provincial Municipal: Barangay Socioeconomic groups: Bottom 30%: 65.4 [APIS 2004] Higher 70% : 86.5 [APIS 2004]

Proportion of households without access to sanitary toilet facilities


National: 86.2 [APIS 2004] Regional: Provincial Municipal: Barangay Socioeconomic groups: Bottom 30%: 69.7 [APIS 2004] Higher 70% : 93.2 [APIS 2004]

Benchmarking …

Employment Proportion of persons in the labor force who are unemployed

Jonobjonob: Total: 0.30 Male: 0.20 Female: 0.40 Hacienda Fe: Total: 0.20 Male: 0.20 Female: 0.00

National: 7.3 [Oct 2006, LFS] Regional: 6.1 [Oct 2006, LFS] Provincial: NA Municipal: NA Barangay

Area Indicators Survey Estimate Benchmarks

Income Proportion of household with income below the poverty threshold


Poverty Incidence (families) National: 24.4 [FIES 2003] Regional: 31.4 [FIES 2003] Provincial: 31.4 [FIES 2003] Municipal: Barangay

Benchmarking for Jonobjonob, Escalante, Negros Occidental

Benchmarking …

Proportion of households with income below the food threshold


Food Poverty Incidence (families) National: 10.2 [FIES 2003] Regional: 12.9 [FIES 2003] Provincial: 13.0 [FIES 2003] Municipal: Barangay

Proportion of households who experienced food shortage


National: Regional: Provincial Municipal: Barangay

Area Indicators Survey Estimate Benchmarks

Benchmarking for Jonobjonob, Escalante, Negros Occidental

Benchmarking says …Nutrition may not be a pressing problem, in general, but it should be noted that girls have higher malnutrition incidence than boys School attendance a big problem and in addition boys have higher non- attendance rates than girls particularly at the secondary levelSanitation a big problem both for toilet and for waterAlmost everybody working but poverty incidence is still very highHigh subsistence (food) poverty incidence but very small incidence of hunger

Benchmarking …

Can also be done using Historical performance, (e.g. when there are several rounds of CBMS surveys)Planning standards

Benchmarking …Assessing benchmarking results

Compare development issues identified from benchmarking results using CBMS data with those identified using other methods, e.g. direct consultationsCompare in terms of

Issues identifiedPriority issues identifiedTarget population identified

Using Analytical Frameworks

Use Analytical Frameworks to:Understand causes of development issues betterEnrich strategy formulation

Using Frameworks …

Determinants Outcomes

Determinants Framework


Underlying Determinants

Proximate Determinants

Outcomes

Proximate Determinants Framework

Davis and Blake (1955-56)

Using Frameworks …Proximate Determinants Framework

Group determinants into underlying and proximateProximate determinants are those whose impact are more direct and seldom change from one society or socioeconomic group to the nextUnderlying factors are those that can’t be considered proximate or direct but are known to play also important roles in determining the outcomes


Determinants of Health Outcomes: Proximate Determinants Framework

Underlying Determinants Individual Household Community

Proximate Determinants

Health care service utilization Sanitation & environmental contamination Nutrient / Dietary intake Fertility Injury

Outcomes

Mortality Morbidity Nutritional Status Disability

Orbeta (1994)


Underlying Factors

Individual Household Community

Proximate Determinants School characteristics Student characteristics Labor market characteristics Enrollment / Participation

Outcomes

Literacy/Numeracy Education attainment of population Retention / dropout / completion Scores in standardized tests Skills-employment opportunities matching Socio-moral values

Determinants of Education Outcomes: Proximate Determinants Framework

Orbeta (1994)


Underlying Determinants Household Community

Proximate Determinants Housing standards Financing schemes Affordability of housing units Rate of urbanization Housing need

Outcomes Tenure / type of occupancy Type and quality of housing units Site services / facilities available

Determinants of Housing Outcomes: Proximate Determinants Framework

Orbeta (1994)

Using Frameworks …Implications

There are other determinants besides obvious direct determinants

School attendance is not only determined by education variables (e.g. availability of school) but others such as health status of child, attitudes of parents towards schooling

We need to examine the role of these other determinants as well

Using frameworks …Implications (cont.)

Use determinants frameworks to identify important determinants of outcomes of interestUse determinants to identify the needed components of intervention programsOften details and more in-depth information on the determinants and how important they are can only be generated from FGDs with frameworks as guide on what questions to ask for specific issues

Using frameworks …

With malnourished childrenWithout malnourished childrenWithout member 0-5

With malnourished children

81.1 96.2 81.1 7.5 3.881.1 92.1 80.5 4.2 3.273.2 80.5 62.7 1.7 5.1

Prop. income poor

Prop. subsistence poor

Prop. Experien-cing food shortage

Prop. With unemployed member

Prop. of households without access to sanitary toilet

Presence of Malnourished Children and Household Characteristics, Langub, Escalante 2006

Households with malnourished Proportion

With malnourished children 53 8.1 6,458 5.9 5.7 3.8Without malnourished children 190 29.1 8,390 5.6 4.7 0.5Without member 0-5 410 62.8 10,382 3.8 2.9 2.2

Prop. of households in makeshift housing

Prop. who are informal settlers

Magnitude of the problem

With malnourished childrenMean per capita income

Mean household size

With malnourished childrenWithout malnourished childrenWithout member 0-5

With malnourished children

81.1 96.2 81.1 7.5 3.881.1 92.1 80.5 4.2 3.273.2 80.5 62.7 1.7 5.1

Prop. income poor

Prop. subsistence poor

Prop. Experien-cing food shortage

Prop. With unemployed member

Prop. of households without access to sanitary toilet

Presence of Malnourished Children and Household Characteristics, Langub, Escalante 2006

Households with malnourished Proportion

With malnourished children 53 8.1 6,458 5.9 5.7 3.8Without malnourished children 190 29.1 8,390 5.6 4.7 0.5Without member 0-5 410 62.8 10,382 3.8 2.9 2.2

Prop. of households in makeshift housing

Prop. who are informal settlers


With malnourished childrenMean per capita income

Mean household size


Households with and without malnourished child

Large difference in mean per capita income (6,458 vs 8,390) and poverty (96.2 vs 92.1)Some difference in housing quality (makeshift housing) (5.7% vs 4.7%) Large difference among informal settlers (3.8% vs 0.5%)


All members attending elementaryWith members not in elementaryNo member 6-12

Elementary school participation

76.2 89.1 76.7 4.5 5.487.6 92.1 82.0 5.6 4.573.2 81.2 62.2 1.4 3.9

Prop. Of subsistence poor

Prop. Who experience food shortage

Prop. With unemployed members

Prop. Without access to sanitary toilet

Prop. of income poor

Presence of Children 6-12 not Attending Elementary School and Household Characteristics, Langub, Escalante, 2006


Households with members not in elementary

Prop. Of households with members 6-12 not in elem school

All members attending elementary 202 30.9 8,132 5.6 3.0 1.0 78.7With members not in elementary 89 13.6 6,533 7.0 6.7 1.1 78.7No member 6-12 362 55.4 10,968 3.3 3.3 2.5 80.4

Prop. Of informal settlers

Prop. Without access to safe water

Elementary school participationMean per capita income

Mean household size

Prop. In makeshift house


Household with non-attending and attending elementary school-aged child

Large difference in mean per capita income (6,533 vs8,132) and poverty (92.1 vs 89.1)Large difference in household size (7.0 vs 5.6)Large difference in housing quality (makeshift housing: 6.7 vs 3.0) (sanitary toilet: 87.6 vs 76.2)

Disaggregation by socioeconomic groupsMotivations, in general:

Development must be for all (inclusive)Socioeconomic classes are known to play important roles in determining household outcomesKnow the differences in outcomes by different socioeconomic groupsKnow whether the differences are large enough to justify special concern, i.e. targeting is warranted

Disaggregation …

Motivations, specific to planning:Useful for determining efficiency of generating outcomesUseful for determining effectiveness of interventions (PPAs)Useful for determining equity in access to services which are important determinants of fairness in outcomes

Disaggregation …

Common disaggregation:Disaggregation by genderDisaggregation by income classDisaggregation by ethnic groups

Disaggregation …

StatSim now generatesGender-disaggregated individual-based CBMS indicators13+1 Core indicators by income classes

Disaggregation …

Some gender disparities:Malnutrition: higher for female (1.2% vs. 0.2%)Education: higher proportion of male not attending school; (elementary: 23% vs 21.5%), (secondary: 66.5% vs 44.3)Unemployment: higher from female (0.4% vs0.2%)

Disaggregation by socioeconomic groups …

Jonobjonob, Negros Oriental (%)

Mean per No access No access With mal- With children With childrenIncome capita to safe to sanitary nourished 6-12 not attending 13-16 not attendingGroup income water toilet 0-5 year old elem. school high school

Poorest 3,527 35.62 70.21 2.47 18.13 60.31Lower middle 8,614 38.83 63.36 0.65 13.13 48.32Middle 13,403 49.48 63.92 0 11.51 49.49Upper middle 20,358 50.34 50.86 0 11.32 37.89Richest 58,086 62.89 30.93 0 10.26 17.39

Total 20,777 47.43 55.87 0.78 13.51 46.92

Poorest/Richest Ratio 0.0607 0.5664 2.2700 NA 1.7671 3.4681

By income classes

Disaggregation by socioeconomic groups …

Mean per capita income of the poorest is only 6% compared to the richestSurprisingly, the proportion of the poorest without access to safe water is only about 50% of the richestProportion of the poorest without access to sanitary toilets is more than twice that of the richestMalnutrition problem is concentrated on the bottom 2 quintilesProportion of the poorest with elementary and high school- aged children not attending school compared to the riches is 1.8 and 3.5 , respectively.

Disaggregation by income / wealth classes

Access to programs by income classes

GRPB and CBMS Disparity in outcomesDisparity in access to programsAnalyze impact of proposed PPAs in terms of impact on women

Women empowermentRe-enforcing traditional typecasts

CBMS Data and Planning

The Planning Cycle1. Situation Analysis; Problem /

Development Issues Identification2. Vision, Goals, Objectives, Strategic

Directions3. Strategies / Interventions4. Authorization / Legitimization5. Implementation6. Monitoring and Evaluation

Planning Cycle and the CBMSSituation Analysis; Identifying Development Issues /

ProblemsStock- taking; where are we in comparison to our peers, x years ago, and/or some planning standards?

CBMS provide comprehensive data on economic, demographic, social situation including structure of household income sources, disaggregation by socioeconomic status CBMS provide data for benchmarking enabling comparisons:

across (similar) areas, across time, and with planning standards

Benchmarking done earlier says …Nutrition may not be a pressing problem, in general, but it should be noted that girls have higher malnutrition incidence than boys School attendance a big problem and in addition boys have higher non- attendance rates than girls particularly at the secondary levelSanitation a big problem both for toilet and for waterAlmost everybody working but poverty incidence is still very highHigh subsistence (food) poverty incidence but very small incidence of hunger

Planning Cycle and the CBMSVision, Goals, Objectives, Strategic Direction

Identifying development vision, goals, objectives and direction and translating these into measurable indicators of progress

CBMS provide data for performance indicators; data for targets and target settingExamples of development vision and corresponding indicators:

Poverty Alleviation: CBMS 13+1 core indicatorsMDG: MDG Indicators

Goals, Objectives, and Strategic Direction- Increase school attendance in the elementary

and secondary particularly for boys- Increase access to sanitary toilets and water

sources- Improve income sources for poor households- Reduce malnutrition incidence particularly for

girls

Planning Cycle and the CBMSStrategies / Interventions

Identifying and configuring program, projects and activities (PPAs) including identification of intended beneficiaries (number, demographic composition, spatial location)

CBMS data provides information that will guide the configuring of PPAs – identifying needed components beyond the obvious direct interventions needed – usefulness of intervention frameworks

Analytical frameworks, FGD says .. Access to sanitary toilet facilities may require more than providing bowls but education campaign as wellAccess to safe water sources is not due to lack of financing capacity

Planning Cycle and the CBMSAuthorization / Legitimization

Before a plan can be implemented it has to be authorized / legitimized by appropriate bodies (e.g. by the barangay assembly for a barangay; respective sanggunian for municipality/province)

CBMS provide same data set used for plan preparation for plan review

Common data set facilitate authorizationReview can now go beyond compliance to statutory requirements into assessment of development issues and the structure and configuration of PPAs

Planning Cycle and the CBMSImplementation

Implementation involves programming; implementation monitoring

CBMS provide detailed data for programming; implementation monitoring will mostly rely on administrative reports

Planning Cycle and the CBMSMonitoring and Evaluation (M&E)

M&E is about determining if barangay is moving towards achieving stated goals and identifying what intervention works and what does not work

CBMS provides baseline / post-intervention data (when there are several rounds of CBMS surveys) for monitoring and evaluation

CBMS Data and Budgeting

The Budgeting Cyclea.Budget Preparationb.Budget Authorizationc.Budget Reviewd.Budget Executione.Budget Accountability

Budgeting and CBMS DataProposals

Use CBMS results for budget preparation, particularly, to determine program structureUse CBMS results for budget authorization and review

Focus: Improving empirical basis of budgeting rather than procedural steps or forms to fill-up

Budgeting and CBMSKey activities in Budget Preparation

Analysis of sources of incomeConfiguring the expenditure program

New initiative: using outcomes- output framework to improve results- orientation of budget process

Analysis of sources of incomePurpose

Revenue forecastingComponents

By TypeTax revenues (IRA here)Non-tax revenues

By SourceOwn SourceExternal sources (IRA here)

Analysis of composition and trendCompute percentage shares of each componentNote the trends and changes in percentage shares

Forecasting revenues

Data for Sources of IncomeExisting revenues: Data from administrative reports (e.g. previous income from tax revenues, non-tax revenues); New revenue sources: Estimated income from proposed revenue measures

Configuring the Expenditure ProgramPPAsComponents

PersonnelMaintenance and Other Operating Expense (MOOE)Capital Outlay

Expenditure Program (cont.)Statutory Requirements

Personnel ( 55% of local sources)Non-Office

Development Fund (20% of IRA)SK – a trust fund (10% of general fund)Calamity (5% of regular sources)GAD (5% of total annual appropriation)

BBPF2Barangay: Barangay ABC

City/Municipality: City of DEF

Part A. Actual Income TOTALBeginning Balance 0.00Share on Internal Revenue Collections 1,492,912.00Share on Real Property Tax 201,807.34Business Taxes (Stores & Retailers) 10,000.00Shares on Sand & Gravel TaxShare on National WealthShare on EVATMiscellaneous Taxes on Goods & Services 2,000.00Other TaxesOther Specific IncomeSubsidy from Other LGUsTotal Available Resources 1,706,719.34

Part B. Actual ExpendituresProgram/Project/Activity Personal Maintenance & Capital TOTAL

Major Final Output Services Other Operating OutlayExpenses

Agricultural Services 0.001.1 Establishment of Plant Nursery 0.00Daycare Services 25,200.00 25,200.00Health and Nutrition Services 78,120.00 78,120.00Peace & Order Services 0.00Administrative & Legislative Services 817,748.56 79,044.53 67,080.01 963,873.10Implementation of Development Projects (20% of IRA) 298,582.40Implementation of SK Projects (10% of SK Funds) 170,471.92Implementation of Projects/Activities for Unforseen Events (5% Calamity Fund) 85,235.96 Other Services (GAD 5%) 85,235.96

Total Expenditures 921,068.56 79,044.53 67,080.01 1,706,719.34

Balance/Deficit -

ACTUAL INCOME AND EXPENDITURE FOR PAST YEAR

Barangay: Barangay ABCCity/Municipality: City of DEF

Part A. Income Actual Estimate TOTALBeginning Balance 0.00Share on Internal Revenue Collections 1,493,168.00Share on Real Property Tax 201,807.34Business Taxes (Stores & Retailers) 10,000.00Shares on Sand & Gravel TaxShare on National WealthShare on EVATMiscellaneous Taxes on Goods & Services 2,000.00Other TaxesOther Specific IncomeSubsidy from Other LGUsTotal Available Resources 1,706,975.34

Part B. ExpendituresProgram/Project/Activity Personal Maintenance & Capital

Major Final Output Services Other Operating Outlay Actual Estimate TOTALExpenses

Agricultural Services1.1 Establishment of Plant NurseryDaycare Services 25,200.00 25,200.00Health and Nutrition Services 78,120.00 78,120.00Peace & Order Services 0.00Administrative & Legislative Services 817,748.56 79,198.11 67,080.00 964,026.67Implementation of Development Projects (20% of IRA) 298,633.60 Implementation of SK Projects (10% of SK Funds) 170,497.53 Implementation of Projects/Activities for Unforseen Events (5% Calamity Fund) 85,248.77 Other Services (5% GAD) 85,248.77


Balance/Deficit 0.00

ACTUAL and ESTIMATED INCOME AND EXPENDITURE FOR CURRENT YEAR

BBPF3


Part A. Income TOTALBeginning Balance 0.00Share on Internal Revenue Collections 1,620,159.00 Share on Real Property Tax 201,807.34 Business Taxes (Stores & Retailers) 20,000.00 Shares on Sand & Gravel TaxShare on National WealthShare on EVATMiscellaneous Taxes on Goods & Services 2,000.00Other TaxesOther Specific IncomeSubsidy from Other LGUsTotal Available Resources 1,843,966.34

Part B. ExpendituresProgram/Project/Activity Personal Maintenance & Capital

Major Final Output Services Other Operating Outlay TOTALExpenses

Agricultural Services1.1 Establishment of Plant NurseryDaycare ServicesHealth and Nutrition Services 89,899.00 89,899.00Peace & Order Services 32,964.00 32,964.00Administrative & Legislative Services 864,419.74 88,083.43 75775.099 1,028,278.27Implementation of Development Projects (20% of IRA) 324,031.80 Implementation of SK Projects (10% of SK Funds) 184,396.63 Implementation of Projects/Activities for Unforseen Events (5% Calamity Fund) 92,198.32 Other Services 92,198.32


Balance/Deficit -

INCOME AND EXPENDITURE ESTIMATES FOR BUDGET YEAR

BBPF4

Expenditure program (cont.)New initiative: Improving Results-Orientation of Budget Process through Outcomes-Output Framework

Alignment of PPAs with objectives and strategiesSpecifying performance indicators and performance targets

Venue for improving plan-budget link and role for use of CBMS data

Expenditure program (cont.)Example of a cursory review of proposed Development Fund (20% IRA) budget in the light of CBMS results

Approved under Resolution No. 061 s2005 dated December

Province:City/Barangay:

Program/Projects/Activities Brief Description Total

Education program Non-Formal Education 50,000.00 Solid Waste Management Program Health & Sanitation 40,000.00 Health & Malnutrition Program Malnourished children 20,000.00 Peace & Order Program Peace Maintenance 31,500.00 Livelihood Program Residence Livelihood 30,000.00 Support to Tourism Tourism Activity 10,000.00 Support to Womens Women's Activity 10,000.00 Waterline (So. Nabutaan) Water Improvement 20,000.00 \aWater & Power Development Water & Power 15,031.80 Cultural & Sport Dev't Sport enhancement 15,000.00 Support to Charter Anniv Charter day celebration 15,000.00 Barangay Road Maintenance Road Maintenance 15,000.00 Purchase of Welding Machine Equipment Maintenance 10,000.00 Communal Toilet - (So. Nabutaan) Health & Sanitation 42,500.00 \b

Total 324,031.80

Some comments based on CBMS Results:

AIP Form No. 1 CY 2006 Annual Investment Plan to be funded out of the Development Fund (20% of IRA)

\a Nabutaan should have low priority for water projects with only 5% of households not having access to safe water. Priority should be Pinongan with 95% of households without access to safe water)\b Nabutaan is among the top priority for toilet projects (96% without access to sanitary toilet) but San Ramon would even be in higher need with 97% without access to sanitary toilet

ObservationsWithout the CBMS data, it would be difficult to argue for or against allocation of resources into specific PPAs in specific locationsWith CBMS data, one can argue with confidence even seemingly unpopular allocations

Expenditure program (cont.)Away from lump-sum allocation into evidenced-based budgeting

How?In particular, how can CBMS data help?

Expenditure Program (cont.)Configuring PPA structure

For each development problem, what PPAs to develop? Use frameworks with CBMS data for validation of what goods and/or services to deliver

Expenditure program (cont.)After priority Program/Projects/ Activities (PPAs)

are identified, budget the PPAsBudget=no. of clients x coverage x unit cost

No. of clients is provided by CBMS data, e.g. number of malnourished children, no. of household without safe water supply, no. of households without sanitary toiletCoverage – how many/much will be covered for the budget year - determined by financing capabilityUnit cost determined from administrative records

Expenditure Program (cont.)Determining unit costs

Cost itemsMaterialPersonnel

Cost typesDirect – attributable directly and completely to PPAs –allocate fully Shared – resources used together other PPAs – allocate a proportion

Computing unit costDivide total cost by number of output units [e.g. number of beneficiaries (individuals, households, etc.)]

The budget workbook

Linked worksheets of income, expenditure and budget for AIP projectsAIP projects

Unit costingBeneficiary accounting by gender

Can automatically fill-up forms from Budget Operations Manual for Barangays(BOMB) (2006)

Template for AIP projectsTitle of Project:

1 Financing Option Option 1 Option 2 Option 32 Description34 A. Personnel5678 B. Material9

10 No. of beneficiaries11 Unit Cost12 Coverage for the budget year (%)1314 C. Total - 1516 D. Financing17 Development Fund - 18 External

E. Unit cost computation

Total per unit

F. Sex-disaggregation of beneficiaries Total Male Female Male/Female Ratio (Male per 100 Female) #DIV/0!

Illustrative Examples …Evidenced-Based Alternative Allocation of Development Fund

Program Structure for 20% Devt FundAmount of Development Fund 324,031.80

Budget FinancingProjects Total Dev't. Fund External Options Remarks

Nutrition Program 12,600 12,600 0Sanitary toilet 139,153 69,576 69,576 Option 2 50% LGUEducation Program (Conditional Cash transfer) 500,910 100,182 400,728 Option 3 20% LGU, 30% cov.Livelihood (animal dispersal) 126,454 126,454 0Unallocated 15,219

Total 308,812

Sex-disaggregation of beneficiaries Total 2,316 Male 1,188 Female 1,128 Male/Female Ratio (Male per 100 Female) 105

Illustrative examples …(Note: assumes no new personnel requirement)Title of Project Sanitary toiletFinancing Option Option 1 Option 2Description 100% LGU 50% LGU

A. Personel

B. MaterialNo of households without sanitary toilet (CBMS 2006) 835 835Unit Cost 500.00 250.00 Coverage for the budget year (over 3 years) 33.33 33.33

C. Total 139,153 69,576

D. FinancingDevelopment Fund 139,153 69,576External 0 69,576

E. Unit cost (per household) computationCost of toilet bowl plus installation 400Information/Educ. campaign 100

Total 500

F. Sex-disaggregation of beneficiaries Total 1,392 Male 715 Female 677 Male/Female Ratio (Male per 100 Female) 106

Illustrative examples …(Note: assumes no new personnel requirement)

Title of Project Education Program (Conditional Cash transfer)Financing Option Option 1 Option 2 Option 3Description 100% LGU, 5% cov. 50% LGU, 10% cov. 20% LGU, 30% cov.

A. Personnel

B. Material

Number of children 6-12 not in school 281 282 283Unit cost 5900 5900 5900Coverage for the budget year (%) 5 10 30

C. Total 82,895.00 166,380.00 500,910.00

D. FinancingDevelopment Fund 82,895.00 83,190.00 100,182.00 External 0 83,190.00 400,728.00

E. Unit cost (per child) computation per school day whole year *Transportation 14 2800Loss of income subsidy 15 3000Information campaign 100

Total per unit 5900

* 20 days per month for 10 months

F. Sex-disaggregation of beneficiaries Total 281 Male 152 Female 129 Male/Female Ratio (Male per 100 Female) 118


Title of Project Livelihood (animal dispersal)Financing Options Option 1Description 100% LGU

A. Personnel

B. MaterialNumber of subsistence poor households 542Unit costs 700 *Coverage for the budget year 33

C. Total 126,454

D. FinancingDevelopment Fund 126,454External 0

E. Unit cost computationCost of animal 1,000

* 70/30 cost sharing

F. Sex-disaggregation of beneficiaries Total 903 Male 464 Female 439 Male/Female Ratio (Male per 100 Female 106


Title of Project: Nutrition ProgramFinancing Option Option 1Description 100% LGU

A. Personnel

B. Material

No. of Malnourished Children (CBMS 2006) 7 Unit Cost 1,800.00 Coverage for the budget year (%) 100

C. Total 12,600.00

D. FinancingDevelopment Fund 12,600.00 External 0

F. Unit (per patient) cost computationFood (per day) 30Number of days / week 5Number of weeks 12

Total per child 1800

G. Sex-disaggregation of beneficiaries Total 7 Male 1 Female 6 Male/Female Ratio (Male per 100 Female) 17

AIP Form No. 4AIP Form No. 4


TOTAL IRA for Barangay 1,620,159x 20% 324,032

Priority Developmet Projects funded by the 20% of IRA

Project Description (1)

Nutrition Program 12,600 12,600Sanitary toilet 69,576 82,176Education Program (Conditional Cash transfer) 100,182 182,358Livelihood (animal dispersal) 126,454 308,812Unallocated 15,219 324,032

PRIORITIES FOR DEVELOPMENT PROJECTS(20% OF IRA), BY ____________________

RANK (2)

PROJECT COST (3)

CUMULATIVE TOTAL

(4)

AIP Form No. 5AIP Form No. 5


Nutrition Program 0 0Sanitary toilet 69,576 69,576Education Program (Conditional Cash transfer) 400,728 470,304Livelihood (animal dispersal) 0 470,304

PRIORITIES FOR DEVELOPMENT PROJECTS, BY ________To be Funded from External Sources

RANK (2)

PROJECT COST (3)

CUMULATIVE TOTAL Project Description (1)

The budget workbook

The look and feel

Budget AuthorizationSubmission of budget to sanggunianDeliberations on the budget

Can use CBMS data to support / review expenditure program

Passing of appropriate budget legislation / ordinance by barangay sanggunian

Budget reviewFor barangays done by municipal/city sanggunian with assistance of Local Finance Committee (treasurer, budget officer, planning and development coordinator)Beyond compliance to statutory requirements (55% personnel, 20% DF, 10% SK, 5% Calamity, 5% GAD)Analysis of expenditure program if it agrees with priority development problems as revealed by CBMS results

Budget executionResponsibility of the local chief executive (LCE)Ensuring that budget is implemented in conformity with budget legislationAdapting budget to changes in economic environment (review of assumptions)Efficient and effective management of resources

Instituting internal control system

Budget AccountabilityRecording, reporting and audit of income and expenditures and evaluation of physical and financial accomplishments versus targetsPerformance review

Semi- annual (twice a year) performance reviewComparison of physical and financial targets and accomplishments

Reporting to general publicPromote transparency

Documents

Brgy. Budgeting in the Philippines