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suplemental input in budget preparation by Rafael Y. Paragas
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S
SUPPLEMENTAL INPUTS IN BUDGET PREPARATION
BASIC GUIDELINES IN BUDGET PREPARATION
S The aggregate amount appropriated SHALL NOT exceed the estimates of income
S All statutory and contractual obligations SHALL BE FULLY PROVIDED FOR, but appropriations for debt servicing should not exceed 20% of the regular income of the barangay.
S Five percent (5%) of the of the estimated revenue from regular sources shall be set aside as an annual lump sum appropriations for unforeseen expenditures.
S Twenty percent (20%) of its annual internal revenue allotment (IRA) shall be appropriated for development projects. The development projects should be consistent with the barangay development plan.
BASIC GUIDELINES IN BUDGET PREPARATION
S Internal Revenue Allocation (IRA) share shall be used for basic services delivery including administrative and legislative services
S The total appropriations for personal services should not exceed 55% of the total income realized from regular sources during the next preceding year.
BASIC GUIDELINES IN BUDGET PREPARATION
S Free Resources maybe allocated to any of the following (for Policy Decision) : 1. High Priority Development Projects in
addition to the 20% of IRA; 2. Additional MOOE for Basic Services; 3. Personnel Benefits (i.e. increase in honoraria
for Barangay Officials)
S 10% of the General Fund shall be allocated for the Sangguniang Kabataan (SK)
BASIC GUIDELINES IN BUDGET PREPARATION
COMPUTATION OF HONORARIUM INCREASE
STEP 1. Identify the amount available for increase for the period EX.
75,000.00 FOR 1 YEAR (12 MOS)
STEP 2. Make a table with the following columncolumn 1 POSITIONcolumn 2 NO. OF PERSONcolumn 3 PRESENT HONORARIUM RATE column 4 MAXIMUM RATE ALLOWABLE column 5 DIFFERENCEcolumn 6 % INCREASEcolumn 7 INCREASE/MONTH , PROPORTIONATELY AND UNIFORMLY APPLIEDcolumn 8 INCREASED RATE
INCREASE/MO
(PROPORTIONATELY AND
UNIFORMLY 1 2 3 4 5 6 7 8
% INCREASE
INCREASED RATE
POSITIONNO. OF PERSON
PRESENT RATE
MAXIMUM RATE ALLOWABLE
DIFFERENCE
COMPUTATION OF HONORARIA INCREASE
STEP 4. COMPUTE FOR THE % INCREASE RATE (COLUMN 6)Divide the amount available for increase for the number of months covered to get the amount available monthly.
EX.75,000.00 12
= 6,250.00
STEP 5. DIVIDE THE AMOUNT AVAILABLE PER MONTH BY TOTAL OF COLUMN 5 TO GET THE % INCREASE (COLUMN 6)6,250.00
143,855.00 = 4%
STEP 6. FILL IN COLUMN 6 WITH THE RESULTING % INCREASE (i.e. 4%)INCREASE/MO
(PROPORTIONATELY AND
UNIFORMLY APPLIED)
1 2 3 4 5 6 7 8
PUNONG BARANGAY 1 2,592.00 19,112.00 16,520.00 4%SANGGUNIANG MEMBER 8 15,264.00 117,128.00 101,864.00 4%BARANGAY SECRETARY 1 1,908.00 14,641.00 12,733.00 4%BARANGAY TREASURER 1 1,908.00 14,641.00 12,733.00 4%
143,855.00
POSITIONNO. OF PERSON
PRESENT RATE
MAXIMUM RATE ALLOWABLE
DIFFERENCE%
INCREASEINCREASED
RATE
TOTAL AMOUNT NEEDED
STEP 7. MULTIPLY COLUMN 6 WITH COLUMN 4 AND COLUMN 2 TO GET THE AMOUNT OF INCREASE PER MONTH (COLUMN 7)
INCREASE/MO(PROPORTIONAT
ELY AND UNIFORMLY APPLIED)
1 2 3 4 5 6 7 8PUNONG BARANGAY 1 2,592.00 19,112.00 16,520.00 4% 830.35 SANGGUNIANG MEMBER 8 15,264.00 117,128.00 101,864.00 4% 40,710.44 BARANGAY SECRETARY 1 1,908.00 14,641.00 12,733.00 4% 636.10 BARANGAY TREASURER 1 1,908.00 14,641.00 12,733.00 4% 636.10
143,855.00
INCREASED RATE
TOTAL AMOUNT NEEDED
POSITIONNO. OF PERSON
PRESENT RATE
MAXIMUM RATE ALLOWABLE
DIFFERENCE%
INCREASE
STEP 8. ADD COLUMN 3 AND COLUMN 7 TO GET THE INCREASED RATE (COLUMN 8)
INCREASE/MO(PROPORTIONAT
ELY AND UNIFORMLY APPLIED)
1 2 3 4 5 6 7 8PUNONG BARANGAY 1 2,592.00 19,112.00 16,520.00 4% 830.35 3,422.00 SANGGUNIANG MEMBER 8 15,264.00 117,128.00 101,864.00 4% 5,088.80 20,353.00 BARANGAY SECRETARY 1 1,908.00 14,641.00 12,733.00 4% 636.10 2,544.00 BARANGAY TREASURER 1 1,908.00 14,641.00 12,733.00 4% 636.10 2,544.00
143,855.00
MONTHLY ANNUAL3,422.00 41,064.00 20,353.00 244,236.00 2,544.00 30,528.00 2,544.00 30,528.00
346,356.00
BARANGAY SECRETARYBARANGAY TREASURER
POSITION
TOTAL ANNUAL REQUIREMENT
% INCREASE
INCREASED RATE PER MONTH
TOTAL AMOUNT NEEDED
PUNONG BARANGAYSANGGUNIANG MEMBER
POSITIONNO. OF PERSON
PRESENT RATE
MAXIMUM RATE ALLOWABLE
DIFFERENCE
S
STEPS IN COMPUTING LEAVE CREDITS VALUE (MONETIZATION
OF LEAVE CREDITS)
STEP 1 MAKE A TABLE WITH THE FOLLOWING COLUMNCOLUMN 1 POSITIONCOLUMN 2 MONTHLY RATE OF HONORARIUMCOLUMN 3 REQUIRED NO. OF SESSIONS/MONTHS WORKED COLUMN 4 LEAVE CREDITS EQUIVALENTCOLUMN 5 NO. OF SESSIONS ATTENDED/NO. OF MONTHS WORKEDCOLUMN 6 NO. OF BSENCESCOLUMN 7 LEAVE CREDITS EARNEDCOLUMN 8 CONSTANT FACTOR COLUMN 9 MONEY VALUE
POSITIONMONTHLY RATE OF HONORARIUM
REQUIRED NO. OF
SESSIONS/MONTHS WORKED
LEAVE CREDITS EQUIVALENT
NO. OF SESSIONS ATTENDED/NO. OF MONTH WORKED
NO. OF ABSENCES
LEAVE CREDITS EARNED
CONSTANT FACTOR
MONEY VALUE
1 2 3 4 5 6 7 8 9
STEP 2 FILL IN COLUMN 1 , 2,3,4,5,6 & 8
POSITIONMONTHLY RATE OF HONORARIUM
REQUIRED NO. OF
SESSIONS/MONTHS WORKED
LEAVE CREDITS EQUIVALENT
NO. OF SESSIONS ATTENDED/NO. OF MONTH WORKED
NO. OF ABSENCES
LEAVE CREDITS EARNED
CONSTANT FACTOR
MONEY VALUE
1 2 3 4 5 6 7 8 9PUNONG BARANGAY 3,422.00 24 30 24 20.916667KAGAWAD 1 2,544.00 24 30 22 2 20.916667KAGAWAD 2 2,544.00 24 30 24 20.916667KAGAWAD 3 2,544.00 24 30 24 20.916667KAGAWAD 4 2,544.00 24 30 20 4 20.916667KAGAWAD 5 2,544.00 24 30 24 20.916667KAGAWAD 6 2,544.00 24 30 12 12 20.916667KAGAWAD 7 2,544.00 24 30 24 20.916667KAGAWAD 8 2,544.00 24 30 24 20.916667BARANGAY SECRETARY 2,544.00 12 30 12 20.916667BARANGAY TREASURER 2,544.00 12 30 12 5 20.916667
TOTAL MONEY VALUE
STEP 3 REFER TO THE APPROPRIATE LEAVE CREDIT SCHEDULE TO GET THE VALUE IN COLUMN 6
POSITIONMONTHLY RATE OF HONORARIUM
REQUIRED NO. OF
SESSIONS/MONTHS WORKED
LEAVE CREDITS EQUIVALENT
NO. OF SESSIONS ATTENDED/NO. OF MONTH WORKED
NO. OF ABSENCES
LEAVE CREDITS EARNED
CONSTANT FACTOR
MONEY VALUE
1 2 3 4 5 6 7 8 9PUNONG BARANGAY 3,422.00 24 30 24 30 20.916667KAGAWAD 1 2,544.00 24 30 22 2 27.5 20.916667KAGAWAD 2 2,544.00 24 30 24 30 20.916667KAGAWAD 3 2,544.00 24 30 24 30 20.916667KAGAWAD 4 2,544.00 24 30 20 4 25 20.916667KAGAWAD 5 2,544.00 24 30 24 30 20.916667KAGAWAD 6 2,544.00 24 30 12 12 15 20.916667KAGAWAD 7 2,544.00 24 30 24 30 20.916667KAGAWAD 8 2,544.00 24 30 24 30 20.916667BARANGAY SECRETARY 2,544.00 12 30 12 30 20.916667BARANGAY TREASURER 2,544.00 12 30 12 5 25 20.916667
NUMBER OF MONTHS LEAVE CREDITS NUMBER OF MONTHS
LEAVE CREDITS
TOTAL NO. OF REGULAR SESSIONS ATTENDED
LEAVE CREDITS EARNED
TOTAL NO. OF REGULAR SESSIONS ATTENDED
LEAVE CREDITS EARNED
1 2.50 7 17.50 1 1.25 13 16.252 5.00 8 20.00 2 2.50 14 17.503 7.50 9 22.50 3 3.75 15 18.754 10.00 10 25.00 4 5.00 16 20.005 12.50 11 27.50 5 6.25 17 21.256 15.00 12 30.00 6 7.50 18 22.50
* Assuming that the brgy treas/brgy sec have no absences 7 8.75 19 23.758 10.00 20 25.009 11.25 21 26.2510 12.50 22 27.5011 13.75 23 28.7512 15.00 24 30.00
LEAVE CREDITS EARNED ON A MONTHLY BASIS (BRGY TREASURERS AND BRGY SECRETARY)
TOTAL MONEY VALUE
LEAVE CREDIT SCHEDULE FOR THE PUNONG BARANGAY AND BARANGAY KAGAWAD
STEP 4 FILL IN THE REQUIRED DATA IN COLUMN 9 USING THE FOLLOWING FORMULA :
ANNUAL LEAVE BENEFIT (ALB) = LEAVE CREDITS EARNED X MONTHLY HONORARIUM20.916667
(COLUMN 9 ) = COLUMN 7 X COLUMN 2COLUMN 8
POSITIONMONTHLY RATE OF HONORARIUM
REQUIRED NO. OF
SESSIONS/MONTHS WORKED
LEAVE CREDITS EQUIVALENT
NO. OF SESSIONS ATTENDED/NO. OF MONTH WORKED
NO. OF ABSENCES
LEAVE CREDITS EARNED
CONSTANT FACTOR
MONEY VALUE
1 2 3 4 5 6 7 8 9PUNONG BARANGAY 3,422.00 24 30 24 30 20.916667 4,908.05 KAGAWAD 1 2,544.00 24 30 22 2 27.5 20.916667 3,344.70 KAGAWAD 2 2,544.00 24 30 24 30 20.916667 3,648.76 KAGAWAD 3 2,544.00 24 30 24 30 20.916667 3,648.76 KAGAWAD 4 2,544.00 24 30 20 4 25 20.916667 3,040.64 KAGAWAD 5 2,544.00 24 30 24 30 20.916667 3,648.76 KAGAWAD 6 2,544.00 24 30 12 12 15 20.916667 1,824.38 KAGAWAD 7 2,544.00 24 30 24 30 20.916667 3,648.76 KAGAWAD 8 2,544.00 24 30 24 30 20.916667 3,648.76 BARANGAY SECRETARY 2,544.00 12 30 12 30 20.916667 3,648.76 BARANGAY TREASURER 2,544.00 12 30 12 5 25 20.916667 3,040.64
38,051.00 TOTAL MONEY VALUE
