About the service

Republic Act 7160 mandates that the General Appropriation Ordinance authorizing the annual or supplemental budget is submitted for review within ten (10) days after its enactment to the Sangguniang Panglungsod/Bayan.

The legal basis for the review of barangay budgets is Art. 424 of RA 7160 which provides that (a)” copies of the barangay ordinance authorizing the annual appropriation shall be furnished the sangguniang panlungsod or the sangguniang bayan, through the city or municipal budget officers, as the case may be. (b) the sanggunian concerned shall review the barangay ordinance to ensure compliance thereof with all the budgetary requirements and limitations provided in this rule”.

The purpose of the review is to ensure that the budgetary requirements and general limitations provided in the code are complied with; the budget does not exceed the estimated receipts and/or income of the barangays; and the items of appropriations are not more than those provided by existing laws.


  1. Transmittal letter signed by the Punong Barangay
  2. Barangay Appropriation Ordinance
  3. Budget message
  4. Barangay Budget preparation forms nos. 1-6
  5. Personnel Schedule
  6. Computation for the increase in honoraria if any
  7. Breakdown of appropriation
    1. Personal Services
    2. MOOE
    3. Capital Outlay
  8. Annual Investment Plan/Program
  9. BDC Resolution approving the AIP
  10. Sangguniang Barangay Resolution Adopting/Approving the AIP
  11. SK Plans and Programs
  12. SK Resolution approving the Plans and Programs/Budget
  13. Gender and Development Plan
  14. Gender and Development Budget
  15. Sangguniang Barangay Resolution Adopting/Approving the Gender and Development Plans and Budget

How to avail of the service

  1. Receiving

Receive annual and supplemental budgets from barangay through the Chairman of the Committee on Finance and Appropriation

  1. Examination of documents

Review of the completeness of documents

Inform the concerned barangay treasurer for any lacking documents through text message or cellular calls

  1. Preliminary review

Review on the budgetary requirements, general limitations, Appropriations does not exceed estimated income and the Personal Services limitations, and statutory obligations, Consistency of the Annual and Supplemental budget with AIP including the mathematical computations

Informed the concerned barangay treasurer for non-compliance with budgetary requirements and limitations, Requesting to revise if the budgetary requirements and limitations are not complied with through text messages or cellular calls

  1. Review action

Recommend the entire budget operative or inoperative in part

5. Signatures

The Local Finance Committee signs the review action prepared by the Municipal Budget Officer

  1. Release

Retain one copy of the complete set of documents submitted and forward the remaining copies to the Office of the SB.

Let the SB staff receive the file copy of the MBO

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