OFFICE OF THE CITY BUDGET OFFICER
INTERNAL SERVICE
1. ANNUAL BUDGET PREPARATION AND FINALIZATION
Assist the LCE in the preparation of one executive budget based on the consolidated proposals from different departments, reviewed as to consistency by the Sangguniang Panlungsod and approved by the Local Chief Executive.
Office or Division: | City Budget Office | |||
Classification: | ||||
Type of Transaction: | G2G – Government to Government | |||
Who may avail: | All departments of the City | |||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||
Budget Proposals | All local departments | |||
Project Procurement Management Plan | All local departments | |||
Local Income Estimates | Local Finance Committee | |||
National Tax Allocation | Department of Budget and Management (DBM) | |||
Annual Investment Plan | Consolidated AIPs in MPDC Office | |||
Plantilla of Regular Employees | Human Resource Management Office | |||
Terminal Leave, Loyalty Bonus and Other Benefits of Regular Employees | Human Resource Management Office | |||
CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
1. All local departments will submit budget proposals with PPMP to Mayor’s Office and Budget Office. | 1. Budget Proposals will be consolidated. | None | Must be submitted before July 15 of the preceding budget year. | All local department heads All Budget Staff |
2. Local Finance Committee will estimate local revenue. | 2. Estimated amount will be one factor in budget preparation | None | Local Finance Committee | |
3. Consolidate all possible sources for determining the total annual budget of the municipality. | 3. Initial preparation of the annual budget. | None | Local Finance Committee | |
4. Reflect all budget proposals in the preparation of the annual budget within the possible resources to be approved by the LCE. | 4. Preparation of the annual budget (Personal Services, MOOE, CO and other statutory obligations) | None | Eufrocina P. Macalindong City Budget Officer and All Budget Staff | |
5. Final annual budget will be signed by designated local department head. | 5. Local Budget Preparation (LBP) Forms must be properly signed by concerned department head. | None | All Budget Staff | |
6. One executive budget will be forwarded to LCE for submission to Sangguniang Panlungsod. | 6. All LBP forms and Local Expenditure Program (LEP) must be properly compiled in accordance with Budget Operations Manual (BOMB). | None | Must be submitted to Sangguniang Panlungsod before October 15 of the preceding budget year. Total processing time: Two months | All Budget Staff Mayor’s Office |
(Annual Budget Preparation and Finalization) qualified for multi-stage processing
2.SUPPLEMENTAL/REALIGNMENT/AUGMENTATION OF BUDGET
Assist the LCE in the preparation and finalization of the Supplemental/ Realignment/Augmentation of the Budget in case the appropriated budget is not sufficient or need changes for delivering services to constituents.
Office or Division: | City Budget Office | |||
Classification: | Simple | |||
Type of Transaction: | G2G – Government to Government | |||
Who may avail: | LCE together with the concerned department/s | |||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||
Program/Project for appropriation | Concerned department | |||
Possible Sources or Fund | Local Finance Committee | |||
Supplement Investment Plan | MPDC Office | |||
CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
1. Additional sources will be realized, concerned dept will submit PPA for the additional sources, or for realignment of fund with LCE’s approval. | 1. Prepare documents for Supp./ Realignment/ Addendum | None | 1 day | Eufrocina P. Macalindong City Budget Officer |
2. Prepared documents will be forwarded to Mayor’s office to be submitted to Sangguniang Panlungsod. | 2. Pertinent documents must be properly signed by concerned personnel. | None | 1 hour or depends on the availability of the signatories Total processing time: 1 day and 1 hour | All Budget Staff |
3.REVIEW/APPROVAL OF THE OBLIGATION REQUEST
Review, evaluate and approve Obligation Request within budget appropriations in General and
Special Education Fund.
Office or Division: | CITY BUDGET OFFICE | |||
Classification: | Simple | |||
Type of Transaction: | G2G – Government to Government | |||
Who may avail: | Employee of the City, DepEd personnel | |||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||
Purchase Request (LCE approved) 3 copies | Client | |||
Duly Signed Obligation Request 3 copies | Client | |||
Additional documents like Disbursement Voucher, etc. | Client | |||
CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
1. Documents must be properly forwarded to the office | 1. Fund needed must be within appropriation | None | 2 minutes | Carmen Ligaya C. De Leon Admin. Officer IV Ehver Joy M. Villanueva Admin. Aide VI Kamela N. Conchada Admin. Aide IV |
2. Wait for the approval of the Obligation Request | 2. Record and assign OBR number and all needed data for processing the document. | None | 1 minute | Carmen Ligaya C. De Leon Admin. Officer IV Ehver Joy M. Villanueva Admin. Aide VI Kamela N. Conchada Admin. Aide IV |
3. Or let the Budget Office do the outgoing process | 3. Approve the Obligation Request and release to concerned office/ personnel | None | 2 minutes Total Processing Time: 5 minutes | Eufrocina P. Macalindong City Budget Officer Ehver Joy M. Villanueva Admin. Aide VI Kamela N. Conchada Admin. Aide IV |
4.REVIEW OF ANNUAL BUDGET OF FORTY(40) BARANGAYS
Review of the barangay annual budget (including Sangguniang Kabataan)in accordance with existing rules and regulations and make an endorsement letter to Sangguniang Panlungsod for their comment and approval.
Office or Division: | City Budget Office | |||
Classification: | Complex | |||
Type of Transaction: | G2G – Government to Government | |||
Who may avail: | Barangay Chairman, Councilors, SKs, Treasurers, Secretaries, Barangay Records Keepers | |||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||
Barangay documents (NTA, Plantilla, Estimates of Income, GAD Plan, AIP) Copy of Annual Budget (6 copies) | Barangay Record Keeper, Treasurer of the concerned barangay | |||
SK documents (ABYIP, Annual Budget) – 6 copies | Barangay Record Keeper, Barangay SK | |||
CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
1. Get the barangay NTA, present actual and estimated income | 1. Inform barangay NTA and compute on their PS limitations. | None | 5 minutes | Carmen Ligaya C. De Leon Admin. Officer IV Kamela N. Conchada Admin. Aide IV |
2. Compute 20% Devt Fund, 5% Calamity Fund, GAD Fund, SK Fund, PS, MOOE and Capital Outlay | 2. Check and analyze computed data | None | 30 minutes | Eufrocina P. Macalindong, City Budget Officer Carmen Ligaya C. De Leon Admin. Officer IV Kamela N. Conchada Admin. Aide IV |
3. Consolidate supporting documents for Annual Budget | 3. Review and check Brgy, SK budget, returned to brgy for signatures | None | 1 day | Eufrocina P. Macalindong City Budget Officer Carmen Ligaya C. De Leon Admin. Officer IV Kamela N. Conchada Admin. Aide IV |
4. Make sure that all documents are properly signed and submit to Budget Office | 4. Make comments and recommendation and submit to Sangguniang Panlungsod | None | 2 days Total processing time: 3 days and 35 minutes( No delays on the part of the barangay) | Eufrocina P. Macalindong City Budget Officer Kamela N. Conchada Admin. Aide IV Local Finance Committee |
5.REVIEW OF SUPPLEMENTAL/REALIGNMENT/AUGMENTATION BUDGET OF FORTY(40) BARANGAYS AND SANGGUNIANG KABATAAN
Review of the barangay and Sangguniang Kabataan supplemental/realignment/augmentation budget in accordance with existing rules and regulations and make an endorsement letter to Sangguniang Panlungsod for their comment and approval.
Office or Division: | City Budget Office | |||
Classification: | Simple | |||
Type of Transaction: | G2G – Government to Government | |||
Who may avail: | Barangay Chairman, Councilors, SKs, Treasurers, Secretaries, Barangay Records Keepers | |||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||
Fully Signed Sources of fund (6 copies) | Barangay Record Keeper, Treasurer, Sangguniang Kabataan | |||
SK documents - supplemental ABYIP Barangay documents – supplemental investment plan (6 copies each) | Barangay Record Keeper, Treasurers, Sangguniang Kabataan | |||
Supplemental/Realignment/Augmentation Forms – fully signed (6 copies each) | Barangay Record Keeper, Treasurers, Sangguniang Kabataan | |||
CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
1. Present sources of fund for Supplemental/ Realignment/ Augmentation | 1. Check the accuracy of the sources of fund | None | 5 minutes | Eufrocina P. Macalindong City Budget Officer Carmen Ligaya C. De Leon, Admin. Officer IV Kamela N. Conchada Admin. Aide IV |
2. Prepare documents for supplemental/ realignment/ augmentation | 2. Check, analyze prepared documents and returned to barangay for signatures | None | 30 minutes | Eufrocina P. Macalindong City Budget Officer Carmen Ligaya C. De Leon, Admin. Officer IV Kamela N. Conchada Admin. Aide IV |
3. Make sure that documents to be submitted will be fully signed. | 3. Review and make recommendations and submit to Sangguniang Panlungsod | None | 2 days Total processing time: 2 days and 35 minutes (No delays on the part of the barangay | Eufrocina P. Macalindong City Budget Officer Kamela N. Conchada Admin. Aide IV Local Finance Committee |
6.PREPARATION AND UPDATES THE STATEMENT OF APPROPRIATIONS, ALLOTMENT AND OBLIGATION (SAAO) AND REGISTRY OF ALLOTMENT AND OBLIGATIONS (RAO) FOR SUBMISSION TO COMMISSION ON AUDIT
Daily record and update monthly all expenditure transactions in general (personal services, maintenance and other operating expenses and capital outlay) and special education fund subject for audit of the Commission on Audit (COA) every end of the year.
Office or Division: | City Budget Office | |||
Classification: | Simple | |||
Type of Transaction: | G2G – Government to Government | |||
Who may avail: | Commission on Audit and Accounting Office | |||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||
Obligation Request (OBR), Purchase Request (PR) and Purchase Order (PO) of all expenditure transactions | End user or Requesting Office/s | |||
Registry of Allotment and Obligations (RAO) and Statement of Appropriations, Allotment and Obligations (SAAO) | Budget Office | |||
CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
1. OBR, PR and PO will be forwarded to the office which will be the basis for recording in the RAO | 1. Check the accuracy of the documents and record in the RAO | None | 2 minutes | Carmen Ligaya C. De Leon - Gen. Fund - PS Admin. Officer IV Ehver Joy M. Villanueva- General Fund - MOOE, CO Admin. Aide VI Kamela N. Conchada-SEF Admin. Aide IV |
1.1. RAO should be on daily updates with monthly expenses report 1.2. Obligation of expenses will be based on availability of appropriation reflected in RAO and SAAO | None None | 5 minutes | Carmen Ligaya C. De Leon - Gen. Fund - PS Admin. Officer IV Ehver Joy M. Villanueva- General Fund - MOOE, CO Admin. Aide VI Kamela N. Conchada-SEF Admin. Aide IV | |
2. Data from RAO will be the report in SAAO in monthly basis reflected per account per office. | 2. Expenses in RAO will be subject for reconciliation to accounting office | None | 1 day | Ehver Joy M. Villanueva-General Fund Admin. Aide VI Kamela N. Conchada Admin. Aide IV - SEF |
3. Final RAO and SAAO for the year (3 copies) | 3. Final report will be submitted to COA subject for audit, copy furnished to Accounting Office | None | 5 days Total processing time: 6 days and 7 minutes | Eufrocina P. Macalindong City Budget Officer Carmen Ligaya C. De Leon Admin. Officer IV Ehver Joy M. Villanueva Admin. Aide VI Kamela N. Conchada Admin. Aide IV |