Public Financial Management Assessment Tool for LGU-Baguio City

Comprehensiveness and Transparency

Taclan, Aldric Jayson C.

09358551948
aldric0231@gmail.com

Bacorro, Trishia Mae U.

09481078742
trishiamae1@gmail.com

Beltran, Camille P.
09564078645
camillebeltran60@gmail.com

Kito, Danilyn C.
09125259612
danilynkito14@gmail.com

Salamanca, Lucy R.
09952764162
lucysalamanca09141998@gmail.com

Keywords:
PFMAT, Comprehensiveness, Transparency, Baguio City

ABSTRACT: This paper provides a descriptive study regarding budget specifically within the Local Government
Unit of Baguio City. Management of public finance plays an important role to the smooth and efficient functioning
of public institutions including local government units. To fully administer the effectiveness of the performance of
LGU’s, the Public Financial Management Assessment Tool(PFMAT ) was made as a means to institutionalize good
governance as well as to serve as bases for improving and strengthening public financial management system. This
research studies the average scores obtained by the City of Baguio on Critical Dimension No. 2 of the PFMAT,
Comprehensiveness and Transparency, for the three-year period covering 2013-2015 along the related areas of
comprehensiveness of budget information contained in the appropriation ordinance covering the annual budget and
public access to key information. The researchers discovered that the City of Baguio obtained a score of 4 or perfect
score in the said critical dimension. The researchers also studied the causes and the reasons why the city obtained a
perfect score in this critical dimension.
Table of Contents
Introduction ..................................................................................................................................... 1
Background of the Study ............................................................................................................. 1
Statement of the Problem ............................................................................................................ 3
Design and Methodology ................................................................................................................ 3
Research Design .......................................................................................................................... 3
Data Gathering Tools .................................................................................................................. 3
Conclusions and Recommendations ............................................................................................. 10
Acknowledgement ........................................................................................................................ 10
References ..................................................................................................................................... 10
Author Biographies ....................................................................................................................... 11
Appendix ....................................................................................................................................... 11

List of Tables and Figures

Table No. Content Page

1.1 Average score of critical dimension number two………………… 4

1.2 Bases of the score of indicator number one………………………4-5
1.3 Bases of the score of indicator number two………………………6-7

Figure

1.1 The Budget Cycle…………………………………….……………7

1.2 IRA Share per LGU level……………………………………….....9
1.3 Computation of IRA based of indicative factors…………………..9

Introduction
Background of the Study
“Budgeting in a company is like navigation in a
ship. On the ship, the crew keeps a log of the
happenings on and the position of the ship from
hour to hour. The captain learns valuable lessons by
studying the factors that caused misadventures in
the past. But, to pilot his ship safely, he requires his
navigation officer to plan the course ahead and to
constantly check the position of the ship against the
plan. If the ship is off-course, the navigation officer
must report it immediately, so that the captain can
take prompt corrective action. In addition, the
navigation officer should be in a position to foresee
possible obstacles and deviations and to minimize
losses by taking early corrective action in case the
ship is off-course.”
Just as a ship that needs to be navigated properly to
reach its destination safely, a company needs a well-
planned budget to help achieve its goals. The ship’s
log is like the previous budgets of the company. Just
as the captain refers to the log to learn valuable
lessons and avoid repeating mistakes, managers also
use previous budgets to help set benchmark in light
of current business conditions. Planning the ship’s
course in advance helps the captain to expect and
identify deviations from course and carry out salvage
operations as early as possible. In the same way,
preparing a budget helps the company to
meaningfully identify variances during the year
(Axzo Press on Budgeting).
According to Australian National Institute of
Accountant (“NIA”), a budget is a comprehensive
plan in writing, stated in monetary terms that outline
the expected financial consequences of
management’s plans and strategies for accomplishing
the organization’s mission for the coming period.
It emphasizes that budget is a management tool,
forming an integral and a necessary part of
organizational stewardship. It can be observed from
this definition by the NIA that a budget essentially is
a tool that forms part of the process of an effective
management of an organization, especially in
planning and control.
One of the areas of budgeting is public budget, which
is concerned with the government finances and this is
the focus of this study. As stated by Hogye, public
budget is considered the most important
1
governmental policy document regarding the
economy, encircling and forecasting all governmental
revenues and expenditures for the subsequent year.
The public budget is the key instrument for the
expression and execution of government economic
policy and has wide implications in the national
economy.
To fully support Hogye’s definition, (Shah 2007)
identifies public budget as the financial mirror of
society’s economic and social choices at the very
center of the country’s governance structure.
A sound public financial management (PFM) system
helps government decision makers—both oversight
agencies and spending agencies—in performing their
functions do their jobs effectively, efficiently and
economically. It helps them to channel funds to
where they are intended and will do the greatest good
and sends off signals when deviations occur. Most
importantly, it helps to inform citizens where public
funds are actually being spent.
The order of PFM implementation differs from
country to country, but the toolbox nature of the
techniques eventually results in similar reformed
public sector financial management systems
(Humphrey et al, 1993; Olson et al, 1998a; Hughes
and O'Neill, 2001; Scott, 2001).
Honest and effective governance—truly transparent,
disciplined and serving the interest of the country and
its people — is the vision of the Philippine Public
Financial Management (PFM) System.
As what was stated in Welcoming Remarks of
Budget and Management Secretary Florencio B.
Abad, there is a need for a stable and enabling public
financial management system to ensure both the
adequacy of public resources and the results per peso
spent. This PFM system should not be purely
financial, for it has to take account the actual,
concrete results in the ground brought about by the
use of public resources. Such a PFM system needs to
be implemented by strong and capable institution. He
also added that fine-tuning public financial
management system is particularly important for
local government units (LGUs), where fund
management and service delivery create a quicker,
more direct impact on the lives of their constituents
(Public Financial Management Assessment Tool for
LGU, 2016).
In response for LGUs responsibility and
accountability for the funds entrusted to them, the
Public Financial Management Assessment Tool for
Local Government Units (PFMAT for LGU’s) was
established. This tool is designed to help
institutionalize governance reforms by enabling
LGU’s to assess and improve their PFM system, as
well as generate information that will serve as bases
for their PFM Improvement Plans.
The tool describes the characteristics of a good PFM
system, identifies performance indicators to gauge
how the LGU is actually doing in a particular area of
PFM, and identifies the sources of information which
will help the LGU’s establish their compliance with
graduated level of performance.
The PFMAT has seven dimensions and this study
covers the second critical dimension which is
comprehensiveness and transparency. It measures if
budget information provides a complete picture of
revenue forecasts, prior, current and budget years’
expenditures, and the expected outputs. It also
measures whether fiscal and budget information is
accessible to the public (Public Financial
Management Assessment Tool for LGU, 2016).
This research focuses on comprehensiveness and
transparency of Baguio City’s public financial
management. It will also cover the topic and
dimensions along the areas of comprehensiveness of
budget information contained in the Appropriation
Ordinance of the Annual Budget and Public Access
to key information.
The principle of comprehensiveness states that all
government agencies’ activities and public funds
should be accounted for in the budget as what was
pointed out by Secretary Abad. Along with the idea
of Richard Goode, if the budget is not
comprehensive, there can be no assurance that scarce
resources are allocated to the uses judged most urgent
among relevant alternatives or that legal control and
public accountability are properly enforced.
Taking into account comprehensiveness, budget
information should be contained in the appropriation
ordinance covering the annual budget. Appropriation
is an authorization made by ordinance, directing the
payment of goods and services from local
government funds under specified conditions or for
specific purposes. Annual budget is the financial plan
embodying the estimates of income and expenditures
for one fiscal year (Punzalan & Cardona, 2016).
Basically, it means that the local government should
follow all the information and conditions in the
appropriation ordinance regarding the annual budget.
2
Another concept in relation to comprehensiveness is
transparency. It refers to the extent and ease with
which citizens can access information about and
provide feedback on government revenues,
allocations, and expenditures (Cameroon, 2013)
which is in line with notion of Sullivan (1965, 428)
that each person has a right to true information and a
right to participate in decisions in matters which
affect him.
According to the Budget Operations Manual for
Local Government Units, transparency means that the
LGU’s should provide all parties, as well as the
general public, timely access to relevant and verified
information/data subject to the limits of the law.
In addition, transparency is the disclosure of relevant,
accessible, timely and accurate information on
government programs, transactions, plans, activities,
rules, processes and procedures (Handbook On The
Participation of Civil Society Organizations In The
Local Budget Process).
Since public budget is concerned with the community
specifically the citizens of Baguio City, it is
imperative for them to know the details about the
utilization of budget like what was said by former
DILG Secretary Jesse Robredo. He emphasized that
people have the right to be informed of how the
government uses the public money, and the only way
to inform them is to open the books - to become
transparent (Ragonjan, 2010).
There are laws that require disclosure of important
documents such as under Section 352 of Republic
Act No. 7160, otherwise known as the Local
Government Code of 1991: "posting within 30 days
from end of each fiscal year in at least three
publicly accessible and conspicuous places in the
local government unit, a summary of all revenues
collected and funds received, including the
appropriations and disbursements of such funds
during the preceding fiscal year."
In the 1987 Philippine Constitution calls for the State
to adopt and implement a policy of full disclosure of
all transactions involving the public interest, and
provides the people with the right to access public
information (Ragonjan, 2010).
In 2010, DILG came up with “Full Disclosure
Policy” enunciated under DILG Memorandum
Circular No. 2010-83 dated 8 October 2010. It is the
government’s policy that requires certain local
officials of provinces, cities, and municipalities to
fully disclose particular financial transactions of the
LGU to keep their constituents informed of how the
LGU budget is managed, disbursed and used (Full
Disclosure Policy Portal).
This is an appropriate policy to promote
transparency of public budgets but there are still
some LGUs who failed to fully comply with this
policy. Some LGUs like the municipality of Tabuan
Lasa, province of Basilan failed to post reports such
as Annual Budget, Quarterly Statement of Cash
Flows and others. During 2010, the city government
of Baguio did not fully disclose the local budget and
finances, and bids and public offerings contrary to
the policy (Commission on Audit).
The findings of this study will have a contribution to
the citizens of Baguio considering that sound public
financial management has direct impact to every life
of constituent. The importance of good governance in
the attainment of development goal cannot be
understated. Nowadays, there are issues regarding
stewardship of public budget that need attention. The
readers of this study will have an idea about the
important matters regarding proper management of
public resources. For the researchers; this study will
help them to understand how financial system of the
government works specifically the local government
units.
Statement of the Problem
Using the assessment provided by the PFMAT for
LGUs, with the information contained in the official
records and reports for fiscal years 2013-2015, this
study specifically aims to seek answer to the
following:
1. What are the average scores obtained by the City
of Baguio on Critical Dimension No. 2 on
Comprehensiveness and Transparency for the three-
year period along the areas of:
a. Comprehensiveness of budget
information contained in the
Appropriation Ordinance covering the
Annual Budget.
b. Public access to key information
2. What were the causes why the overall average
scores on Critical Dimension No. 2 is considered
very high or very low?
3
Design and Methodology
This section deals with the “how” of the study. This
describes the method used, data gathering tool and
procedures.
Research Design
The researchers used a descriptive method of
research. Descriptive method is a fact-finding study
with adequate interpretation of the findings. It
describes with emphasis what actually exist such as
current conditions, practices, situations or any
phenomena. This method was employed, as it is the
most appropriate and scientific method for this
particular research.
Descriptive research seeks to describe the current
status of an identified variable or phenomenon. The
researcher does not usually begin with a hypothesis,
but is likely to develop one after collecting data.
Analysis and synthesis of the data provide the test of
the hypothesis. Systematic collection of information
requires careful selection of the units studied and
measurement of each variable in order to demonstrate
validity (Towson, MD).
Data Gathering Tools
The researchers collected the data from the city hall
of Baguio City. The researchers also gathered data
from the internet, related literatures and ready -made
tool which is the Public Financial Management
Assessment Tool for LGU-Baguio City. Since the
PFMAT is an evaluation tool made by the Philippine
government to its LGU’s, the researchers are assured
of its credibility and validity.
The researchers also conducted an interview with the
Office of the City Accountant and City Budget Office
of the Local Government of Baguio. In addition, the
researchers visited the city hall in order to observe
particularly in the city hall’s lobby to check if the
required documents are posted.
Presentation, Analysis and Interpretation
of Data
The succeeding discussions present the data, their
analyses and interpretation. The readers will be
reintroduced to the research questions and this
section will discuss the findings throughout the
research.
Being not only the Summer Capital of the
Philippines, but also the go-to place during any
holiday, the government of Baguio City aims to website.
attract and maintain visitors by managing the scarce
financial resources of the city to cater to the needs of
Baguio residents and visitors.

In line with the city government’s mission of creating

a sustainable and enabling environment that will
promote economic stability; the first formal
assessment of Baguio City’s Public Financial
It is noteworthy that the city government of Baguio
Management (PFM) system marks another
was able to present all the required budget
achievement for the city.
information in its Appropriation Ordinance covering
the annual budget for the last three years. Following
Of the seven critical dimensions of an open and
this requirement is really important because under
orderly PFM system, the Local Government Unit of
Section 29, Article VI of the 1987 Constitution, it
Baguio was able to obtain the highest scores in
says that “No money shall be paid out of the Treasury
Comprehensiveness and Transparency and in
except in pursuance of an appropriation by law.” It
Predictability and Control in budget execution.
simply means that no public fund may be spent if
there is no law authorizing the payment of money and
Table 1.1 indicates the score of each indicator and the
specifying the purpose for which the same will be
average score of critical dimension number two
spent.
which is comprehensiveness and transparency.
The local government of Baguio was also able to
Table 1.1
substantially comply with the Full Disclosure Policy
of the Department of the Interior and Local
Critical Indicator/s Score Average Remarks
Dimension Score Government (DILG). The Full Disclosure Policy is
very important in promoting honest, transparent, and
Comprehen- Comprehensi 4.0 The LGU orderly management of public funds specifically in
siveness and veness of has
Transparenc budget consistentl
the focus of our study, the Baguio City. It helps in
y information y ensured minimizing; if not totally prevent corruption and
contained in that budget misuse of public funds at the same time increasing
the informatio
Appropriatio n in the
the people’s awareness of the available public funds
n Ordinance AO and the allocated amount for development projects in
covering the covering the city. In addition, according to the City Budget
Annual the Annual
Budget 4.0 Budget
Officer, it is mandatory to disclose all the required
was documents in the LGU website of Baguio City.
complete
and in
prescribed The table below shows the bases on why indicator
form over number 1 obtains a score of 4:
the last
three years.
Table 1.2

The document is
Public access The LGU complete and in the
to key was able to
information substantiall prescribed format
4.0
y comply (Yes/No)
with the Supporting
Full
Disclosure Year 1 Year 2 Year 3
Policy, by Documents
optimizing
the 1
benefits of Appropriation Yes Yes Yes
the internet Ordinance
and the
governmen
t domain
hosting the
LGU’s

4
2 Budget Yes Yes Yes new appropriations by object of expenses and by
Expenditures and sector, and by Department/Office, and Summary
Sources of Statement of all Statutory and Contractual
Financing Obligations Due.

3 Annual Investment Yes Yes Yes The secretary to the sanggunian concerned shall
Program cause the posting of an ordinance or resolution in the
bulletin board at the entrance of the provincial capitol
4 Personnel Schedule Yes Yes Yes and the city, municipal, or barangay hall in at least
two (2) conspicuous places in the local government
unit concerned not later than five (5) days after the
5 Transmittal Letter Yes Yes Yes
approval thereof.

6 Budget Message Yes
7 LCE Veto Message,
if any
8 Sanggunian’s
action on veto, if
any
Yes Yes The text of the ordinance or resolution shall be
disseminated and posted in Filipino or English or in
the language or dialect understood by the majority of
the people in the local government unit concerned,
and the secretary to the sanggunian shall record such
fact in a book kept for the purpose, stating the dates
of approval and postings.

% of The Appropriation Ordinance shall take effect after

100% 100% 100%
Document
s which
are
complete
and in
prescribed
form (No.
of Yes
answers /
8)
It can be observed that comprehensiveness of budget
information is measured not just by establishing
completeness in terms of number of supporting
documents that are submitted but also ensuring that
they are in the prescribed form. The prescribed
format ensures that the budget information presented
in the document is relevant and complete.
To discuss, Appropriation Ordinance refers to the law
or ordinance passed by the Local Sanggunian
directing the payment of goods and services from
local government funds. It shall contain an assigned
number, title or caption, an enacting or ordaining
clause, and the date of proposed activity. It also
contains a provision identifying the documents
appended to the Appropriation Ordinance that will
form part of the authorized budget, receipts program,
and expenditure program by the department or office.
Under Appropriation Ordinance, Special Purpose
Appropriations are also reflected and this document
also covers the General Provisions and Summary of
ten (10) days from the date a copy thereof is posted in
the bulletin board at the entrance of the provincial
capitol and the city, municipal, or barangay hall as
the case may be, and in at least two (2) other
conspicuous places in the government unit
concerned.
The Budget Expenditures and Sources of Financing
present the Beginning Cash Balance, total cash
receipts and expenditures for a particular year. It is
prepared by the Local Treasurer, Local Budget
Officer, Local Planning Development Officer and
Local Accountant and will be approved by the Local
Chief Executive.
A cash receipt has two sources namely: the local
sources and external sources. For the local sources, it
includes tax revenue such as Real Property Tax and
Business Tax. It also includes non-tax revenue such
as Regulatory Fees, Service/User Charges, and
Receipts from Economic Enterprise. For the external
sources, it is comprised of Internal Revenue
Allotment, Shares from Government Owned and
Controlled Corporation (GOCC), Inter-Local
Transfer, Extraordinary Receipts/ Grants
/Donations/Aids, and Other Shares from National
Tax Collection.
For the expenditures, it involves Personal Services,
Maintenance and Other Operating Expenses
(MOOE), Financial Expenses, Capital Outlays, and
Special Purpose Appropriations (SPA’s). Examples
of Personnel Services include Salaries and Wages

5
and Other Compensation such as Personal Economic
Relief Allowance (PERA), Personnel Benefit
Contributions and Other Personnel Benefits. For the
MOOE, it contains Traveling Expenses, Training and
Scholarship Expenses, Supplies and Materials
Expenses, Utility Expenses and among others.
For the Capital Outlays, it covers Investment
Property, Land and Buildings, Property, Plant and
Equipment(PPE), Biological Assets, Intangible
Assets and among others. For the SPA’s, it’s
examples are Appropriation for Development
Programs/Projects, Appropriation for Local Disaster
Risk Reduction and
Management(LDRRM)Programs/Projects,
Appropriations for Debt Services, Advance/ Loans to
Local Economic Enterprise, Aid to Barangays and
Other Authorized SPA’s.
The Annual Investment Program (AIP) refers to the
annual slice of the Local Development Investment
Program (LDIP) which constitutes the total resource
requirements for all Programs/Projects/Activities
(PPA’s), consisting of the annual capital expenditure
and regular operating requirements of the LGU. It is
prepared the Planning Officer and the Budget Officer
and will be attested by the Local Chief Executive.
The Personnel Schedule indicates the old and new
item numbers of the plantilla position. It also shows
the position title and the name of the incumbent
occupying each position; the salary grade/step and
corresponding rate per annum of each position
proposed for the budget year; and the difference
between the old and new rates of compensation per
annum for the budget year. This document is
prepared by the Department Head, reviewed by the
Human Resource Management Officer and will be
approved by the Local Chief Executive.
A Transmittal letter is used to transmit a report or
other document from one office to another. Its main
function is to introduce the report to the reader. It
also accompanies an item or document sent to a client
and identifies what is being sent, the person receiving
it, and the reason the item or document is being
delivered to the recipient. A letter of transmittal
typically includes the following: (1) Name and
address of recipient of report in the inside address (2)
Information about what is being sent (3) Follow up
action expected by the reader and (4) Offer of
continued communication.
A Budget Message of the Local Chief Executive sets
forth in brief the significance of the executive budget,
particularly in relation to the approved LDP. It is a
6
summary of the proposed executive budget
highlighting the following: previous year’s fiscal
performance; development goals and objectives;
policy thrusts; priority Projects/Programs/Activities
(PPA’s); estimates of income and sources thereof;
major items in the expenditure programs; and
expected outputs.
The Appropriation Ordinance enacted by the
Sanggunian shall be presented to the Local Chief
Executive (LCE) for approval, in which case, he shall
affix his signature on every page thereof. Otherwise,
he shall veto it and return the same with his
objections to the Sanggunian, which may proceed to
reconsider the same. A veto may be partial or total.
The veto shall be communicated by the LCE to the
Sanggunian within 15 days in the case of a province,
and 10 days in the case of a municipality; otherwise,
the ordinance shall be deemed approved as if the
LCE had signed it.
The LCE has the power to veto any ordinance on the
ground that it is ultra vires (i.e., “beyond the
powers”) or prejudicial to the public welfare, stating
his reasons therefore in writing. He may veto an
ordinance or a resolution only once. However, the
Sanggunian may override the veto of the LCE by
two-thirds (2/3) vote of all its members. Such
override will make the ordinance effective for all
legal intents and purposes even without the approval
of the LCE.
The next table below shows the bases on why
indicator number 2 obtains a score of 4:
Table 1.3
Compl
ied
with
Type of Report Period of Posting
(YES/N
O)
A ANNUAL
1 On or before January 15 of each
year or not later than 15 days after
Yes
Annual Budget approval of the Local Sanggunian
2 Annual On or before January 31 of each
Procurement Plan year Yes
or Procurement List
3 SEF Income and One week after the approval by the
Expenditure Local School Board of the SEF Yes
Estimates Income and Expenditure Report
4 Statement of Debt One week after the approval of the
Yes
Service LCE of the Statement of Debt
Service Annual Report
 5 Annual GAD Not later than the end of January of Yes The Budget Cycle
Accomplishment the ensuing year
Report
6 Statement of One week after approval of the
Receipts and LCE of the SREs Yes
Expenditures
(SREs)
B QUARTERLY

1 Quarterly Within ten days after the end of

Statement of Cash every quarter Yes
Flows

2 Items to be Bid Within the prescribed period under

R.A. No. 9184 and its IRR, and to Yes
be updated quarterly

3 Report of SEF One week after the end of each Yes

Utilization quarter

4 Trust Fund (PDAF) One week after the end of each Yes
Utilization quarter

5 Bid Results on Within the prescribed period under

Civil works and R.A. No. 9184 and its IRR, and to Yes
Goods and Services be updated quarterly Source: Budget Operations Manual for Local Government Units

6 Abstract of Bid as Within the prescribed period under

Calculated R.A. No. 9184 and its IRR, and to
be updated quarterly
7 20% Component of One week after the end of each year
the IRA Utilization
C MONTHLY
1 Supplemental NLT than 15 days after approval of
Procurement Plan the Head of the Procuring Entity
% of compliance with Full Disclosure Policy (No. of Yes
Answers / 14 reports)
The City of Baguio disclosed required reports by
posting pertinent public documents, including the
citizens’ charter, on the bulletin boards located in
various parts of the Baguio City Hall that lead to a
score of 4.The city also complied by means of the
internet and by providing printed copies.
For the reports posted annually, Annual Budget refers
to the financial plan embodying the estimates of
income and expenditures for one fiscal year.
Typically, the local budget process is a cyclical
process consisting of five phases (see Figure 1.1),
namely: (1) Budget Preparation; (2) Budget
Authorization; (3) Budget Review; (4) Budget
Execution and (5) Budget Accountability.
Figure 1.1
Yes
Budget Preparation is the first phase in the local
budget process which starts with the issuance of the
Budget Call by the Local Chief Executive and ends
Yes with the submission of the executive budget to the
Sanggunian on or before October 16 of the current
fiscal year as prescribed under Section 318, R.A. No.
7160.
Yes The second phase is the Budget Authorization which
involves the legislative function of enacting the
ordinance authorizing the budget in accordance with
100
the fundamental principle that “No money shall be
paid out of the local treasury except in pursuance of
an appropriations ordinance or law” (Section 305 [a],
R.A. No. 7160). This phase starts from the time the
Sanggunian receives the executive budget submitted
by the LCE and ends with the enactment of the
Appropriation Ordinance and approval thereof by the
LCE. It is in this phase where the Sanggunian
conducts committee hearings on and evaluates
compliance of the executive budget with the
budgetary requirements and general limitations set in
R.A. No. 7160.
Budget Review is the third phase in the local budget
process. Its primary purpose is to determine whether
the ordinance has complied with the budgetary
requirements and general limitations set forth in the
Local Government Code of 1991 as well as
provisions of other applicable laws. It starts from the
time the reviewing authority receives the
Appropriation Ordinance for review and ends with
the issuance of the review action.

7
Budget Execution is the fourth phase in the local
budget process. It involves the release of allotments
and the certification of available appropriations and
cash, the recording of actual obligations, and
disbursement of funds for authorized
Projects/Programs/Activities (PPAs). It also involves
actual collection of revenues which is considered a
critical aspect in order that disbursements do not
exceed appropriations. Most importantly, everything
revolves around the implementation of PPAs by the
LGU.
Lastly, Budget Accountability is essentially
accounting for the performance of the LGU in terms
of the income/revenue generation and resource
utilization for the implementation of the PPAs for the
year.
It also encompasses recording and reporting of
estimated and actual income and expenditures, and
monitoring and evaluation of performance vis-à-vis
prescribed standards/policies and planned targets.
Basically, it is the evaluation of the LGUs financial
and physical performance in the implementation of
the budget.
No government Procurement shall be undertaken
unless it is in accordance with the approved Annual
Procurement Plan of the Procuring Entity. The
Annual Procurement Plan shall be approved by the
Head of the Procuring Entity and must be consistent
with its duly approved yearly budget.
The SEF Income and Expenditure Estimates shows
the net amount available for appropriation and the
proposed expenditures for budget year. These
expenditures include Personal Services, Maintenance
and Other Operating Expenses (MOOE) and Capital
Outlay. This document is prepared by the Division
Superintendent or Supervisor.
The Statement of Debt Services reflects the principal
amount borrowed. It also shows the names of the
creditor, date contacted and its term. Previous
payments made, amount due and the amount of
interest are also presented in this document. It is
prepared by the local accountant and the city mayor.
Throughout the research, the researchers learned that
the city of Baguio has no debt or obligation for the
year 2015.
The Annual Gender and Development (GAD) Report
indicates the gender issue, GAD activities done, the
result, its cost and the remarks about the issues. It is
prepared by a city councilor and co-chairperson and
is noted by the city mayor.
8
The Statement of Receipts and Expenditures presents
the Beginning Cash Balance, total cash receipts and
total cash expenditures for a particular year ending It
is prepared by the Local Treasurer and certified
correct by the Local Accountant. This is similar with
the Budget Expenditure and Sources of Financing
except in the contents of expenditure which include
General Public Services, Economic Services, Social
Services and Other Services.
The Statement of Cash Flows contains the cash
inflows and outflows of the different activities such
as operating, investing and financing if any. Cash at
the beginning of the period is also reflected. This
document is prepared by the Local Accountant.
One of the special funds that shall be maintained in
every provincial, city or municipal treasury is the
Special Education Fund (SEF). Section 309 (a) of RA
No. 7160 provides that the SEF “shall consist of the
respective shares of provinces, cities, municipalities
and barangays in the proceeds of the additional tax on
real property to be appropriated for intended
purposes. A quarterly report of the SEF utilization
shall be prepared and submitted by the Local School
Board to the DepEd Regional Offices (ROs), copy
furnished the DBM ROs and the DILG ROs. The
quarterly reports shall be submitted one (1) week
after the end of each quarter.
Examples of prioritized expenses that will be charged
against SEF are Operation and maintenance of public
schools; Construction and repair of school buildings;
Facilities and equipment; Educational research;
Purchase of books and periodicals; and Sports
development.
Moreover, Appropriation Ordinance is not necessary
to authorize the utilization of SEF. Pursuant to
Article 448 of the IRR of RA No. 7160, Special
Funds, which include the SEF, shall be deemed
automatically appropriated for purposes indicated
therefor. The allocation of the SEF shall be
determined and approved by the Local School Board.
The Trust Fund (PDAF) Utilization Report provides
information on the releases to the LGU from the
Priority Development Assistance Fund (PDAF) and
how these funds were utilized. The PDAF is used to
finance priority development programs and projects
identified by the Members of Congress. For the LGU,
the amount is released to the Department of Budget
and Management as the fund administrator, which in
turn releases the corresponding amount to the LGU
beneficiary of the programs and projects chosen by
the legislator. PDAF is also known as pork barrel and
because of the pork barrel scam that happened before,
Supreme Court declared PDAF unconstitutional on
November 19, 2013 (Mark Merueñas).
The Bid Results on Civil Works contains the name of
the project to be implemented, the approved budget
for contract and its reference number. It also includes
the following: the location of the project, remarks,
the winner bidder and their name and address, the bid
amount, bidding date and the contract duration.
The Abstract of Bids as Read shall be filled up upon
the opening of bids and the reading of the technical
and financial proposals. Abstract of Bids as
Calculated shall be filled up after the bid evaluation
and corrective calculations (in case of discrepancies)
where the amounts shall be the basis of ranking the
bids from the lowest calculated bid.
The Internal Revenue Allotment (IRA) refers to the
shares of LGU’s from the national internal revenue
taxes (NIRT) which include the following: Income
tax, Estate tax and donor’s tax, Value-added tax,
other percentage taxes and Taxes imposed by special
laws such as travel tax.
The allocation of the share of each LGU shall be
released directly, without need of any further action,
to the provincial, city, municipal or barangay
treasurer, as the case may be. The IRA shall not be
subject to any lien or holdback that may be imposed
by the national government for whatever purpose.
The figure below shows the manner of allocation of
the IRA share for the four levels of LGU’s.
Figure 1.2
IRA Share per LGU Level
Source: Budget Operations Manual for Local Government Units
9
The computation of IRA is based on indicative
factors which are presented in the figure below.
Figure 1.3
Computation of IRA based on indicative factors
Source: Budget Operations Manual for Local Government Units
The IRA share based on population is computed
using the population data from a census of population
conducted by the Philippine Statistics Authority
every 5 years as contained in a Presidential
Proclamation Order.
The IRA share based on land area is computed using
the consolidated master list of land area prepared by
the Land Management Bureau (LMB) of the
Department of Environment and Natural Resources
(DENR) every three (3) years.
The allocation of the individual share in the case of
barangays shall be P80, 000 for each barangay with a
population of not less than 100 inhabitants. The
balance to be distributed shall be based on population
(60%) and equal sharing (40%).
Pursuant to Section 17 of RA No. 7160, the fund
shall be used to provide for basic services and
facilities, particularly those which have been
devolved by the National Government. Section 287,
RA No. 7160, and Article 383 (b), IRR of RA No.
7160 direct LGU’s to set aside no less than 20% of
their IRA to fund development projects as identified
in the LGUs’ development plans.
Examples of these projects are Social Development
such as Construction or rehabilitation of health
centers, rural health units or hospitals, and purchase
of medical equipment; Construction or rehabilitation
of local government-owned potable water supply Lorrie Ann Barry who provided insight, expertise
system; Establishment or rehabilitation of Manpower that greatly assisted the research and for comments
Development Centers and among others. that greatly improved the study.

It also involves Economic Development like
Construction or rehabilitation of communal irrigation
or water impounding system,Construction or
rehabilitation of local roads or bridges and purchase
of appropriate engineering equipment , Capital
expenditures related to the implementation of
livelihood or entrepreneurship and Amortization of
loans used to finance development projects.
There’s also Environmental Management like
Reforestation and urban greening and
Implementation of flood and erosion control projects
such as rehabilitation and construction of drainage
systems, de-silting of rivers and de-clogging of
canals.
Conclusions and Recommendations
Also, many thanks to Ms. Freda Jimenez and Ms.
Noelle Grace Rillon for entertaining us and
answering the questions during the interview.
The researchers also place on record,the sense of
gratitude to one and all, who directly or indirectly,
have lemt their hand in this study.
And most of all,an offer of gratitude to the Almighty
Father for bestowing this opportunity to the
researchers to experience a new,wonderful and
knowledgeable venture to exercise their skills and
learn new things.
References

This study has made an effort to analyze the given Budget Operations Manual For Local Government
score in the critical dimension no. 2 of PFMAT. In
Units. (2016).
the course of doing this research, detailed data were
examined and presented and the findings shed light
Public Financial Management Assessment Tool for
on the causes of the obtained scores.
Based on the Public Financial Management LGU. (2016). Baguio City.
Assessment Report (PFMAR) covering FYs 2013-
2015, the City of Baguio has excellently complied Commission on Audit. (n.d.). Retrieved from
with the requirements for the critical dimension on https://www.coa.gov.ph
Budget Comprehensiveness and Transparency.
Full Disclosure Policy Portal. (n.d.). Retrieved from
The city also substantially complied with the Full http://fdpp.blgs.gov.ph/contents/load/faqa
Disclosure Policy of the Department of the Interior
and Local Government (DILG). Goode, R. (1984). Government Finance in
Developing Countries.
Based on the findings, the researchers recommend
the following: Handbook On The Participation of Civil Society
Organizations In The Local Budget Process.
1. The city should maintain its excellent (n.d.).
performance along the area of
comprehensiveness and transparency. Ragonjan, N. S. (2010, November 3). The Asia
2. The city should continue to post the required
Foundation. Retrieved from
documents in its prescribed form on time.
https://asiafoundation.org/2010/11/03/to-
Acknowledgement increase-transparency-make-local-budgets-
public-in-the-philippines/
The researchers would like to thank Ms. Josephine
Acop for her assistance and dedicated involvement in
every step throughout the process.This paper would
have never been accomplished.

The researchers are grateful to the members of the

oral examination,Ms. Milagros Cardona and Ms.

10

Author Biographies
ALDRIC JAYSON C. TACLAN is currently residing
at Bakakeng Sur, Baguio City. He is a student of
Saint Louis University currently taking up Bachelor
of Science in Accountancy.
DANILYN C. KITO is a student of Saint Louis
University presently taking up Bachelor of Science in
Accountancy. She is currently residing at Phase 2,
Bakakeng Sur, Baguio City.
TRISHIA MAE U. BACORRO is currently taking up
Bachelor of Science in Management Accounting in
Saint Louis University. She is currently residing at
Phase 1, Bakakeng Sur, Baguio City.
LUCY R. SALAMANCA is a student of Saint Louis
University currently taking up Bachelor of Science in
Accountancy. She is currently residing at Phase 1,
Bakakeng Sur, Baguio City.
Along with the researchers are their consultant and
adviser in Management Consultancy (Acctg. 403),
MS. JOSEPHINE ACOP.

CAMILLE P. BELTRAN is currently taking up

Bachelor of Science in Management Accounting in
Saint Louis University. She is currently residing at
KM5, La Trinadad, Benguet.

11
Appendix

School of Accountancy and Business Management

Saint Louis University
Baguio City

Atty. LETICIA O. CLEMENTE

City Budget Officer
City Hall Loop, Baguio City

Dear Atty. Clemente:

We, the students of Saint Louis University, School of Accountancy and Business Management, are conducting a
study on Comprehensiveness and Transparency as a critical dimension of the Public Financial Management
Assessment Tool (PFMAT) of Baguio City. This is in partial fulfillment of the requirements of the course
Management Consultancy.

In this connection, we would like to ask permission from your good office to allow us to conduct an interview to
validate the averages scores for the years 2013-2015 of the PFMAT.

Rest assured, all data that will be gathered will be treated with utmost confidentiality and will only be used for
academic purposes.

Your approval to conduct the interview will be greatly appreciated. Thank you and God bless.

Respectfully yours,

Aldric Jayson C. Taclan

Trishia Mae U. Bacorro

Camille P. Beltran

Danilyn C. Kito

Lucy R. Salamanca
Researchers

Noted by:

Josephine M. Acop
Adviser

12
 School of Accountancy and Business Management
Saint Louis University
Baguio City

Mr. Antonio L. Tabin

Office of the City Accountant
City Hall Loop, Baguio City

Dear Mr. Tabin:

We, the students of Saint Louis University, School of Accountancy and Business Management, are conducting a
study on Comprehensiveness and Transparency as a critical dimension of the Public Financial Management
Assessment Tool (PFMAT) of Baguio City. This is in partial fulfillment of the requirements of the course
Management Consultancy.

In this connection, we would like to ask permission from your good office to allow us to conduct an interview to
validate the averages scores for the years 2013-2015 of the PFMAT.

Rest assured, all data that will be gathered will be treated with utmost confidentiality and will only be used for
academic purposes.

Your approval to conduct the interview will be greatly appreciated. Thank you and God bless.

Respectfully yours,

Aldric Jayson C. Taclan

Trishia Mae U. Bacorro

Camille P. Beltran

Danilyn C. Kito

Lucy R. Salamanca
Researchers

Noted by:

Josephine M. Acop
Adviser

13
 Ordinance Authorizing the Annual Appropriations

APPROPRATION ORDINANCE NO._________

Series of ________

AN ORDINANCE AUTHORIZING THE ANNUAL BUDGET OF (Name of LGU) FOR

FISCAL YEAR _____ IN THE TOTAL AMOUNT OF ______________________________
(P_____________) COVERING THE VARIOUS EXPENDITURES FOR THE OPERATION
OF THE ____________ GOVERNMENT FOR FISCAL YEAR ______, AND
APPROPRIATING THE NECESSARY FUNDS FOR THE PURPOSE

Introduced by: By

Be it ordained in Regular Session assembled:

Section 1. The Annual Budget of the (Name of LGU) for Fiscal Year _____ in the total amount
of ______________________________ (P____________) covering the various expenditures for
the operation of the Provincial/City/Municipal Government for the year ____ is hereby
approved.

The budget documents consisting of the following are incorporated herein and made integral part
of this Ordinance:
1. Plantilla of Personnel; and
2. Annual Operating Budget of Local Economic Enterprise(s), if any.

Section 2. Receipts Program

Section 3. Expenditure Program

Section 4. General Provisions

Section 5. Separability Clause. If, for any reason, any Section or provision of this
Appropriation Ordinance is disallowed in Budget Review or declared invalid by proper
authorities, other Sections or provisions hereof that are not affected thereby shall continue to be
in full force and effect.

Section 6. Effectivity. The provisions of this Appropriation Ordinance shall take effect on
January one, Two thousand and _____________.

14
ENACTED: This ____ day of __________ at ____________________.

x--------------------------------------------x

I HEREBYCERTIFY THAT
THIS IS A TRUE AND ACCURATE COPY
OF THE ORDINANCE DULY ENACTED
BY THE SANGGUNIAN ON _______

NAME AND SIGNATURE

OF THE SECRETARY TO THE SANGGUNIAN

NAME AND SIGNATURE

OF THE PRESIDING OFFICER

APPROVED:

NAME AND SIGNATURE OF THE LOCAL CHIEF EXECUTIVE

DATE OF APPROVAL

15
 BUDGET OF EXPENDITURES AND SOURCES OF FINANCING
LGU: _____________________________
GENERAL FUND
Particulars Account Income Past year Current Year Appropriation Budget
Code Classification (Actual) First Second Total Year(Proposed)
Semester Semester
(Actual) (Estimate)
1 2 3 4 5 6 7 8

I. Beginning Cash Balance

II. Receipts
A. Local Sources
1. Tax Revenue
a. Real Property Tax (RPT)
i. Basic RPT
ii. Special Education Fund
b. Business Tax
c. Other Local Tax
Total Tax Revenue
2. Non-Tax Revenue
a. Regulatory Fees
b. Service/User Charges
c. Receipts from Economic Enterprise
d. Other Receipts
Total Non-Tax Revenue
Total Local Sources

B. External Sources
1. Internal Revenue Allotment
2. Share from GOCCs (PAGCOR and
PCSO)
3. Other Shares from National Tax
Collection
a. Share from Ecozone
b. Share from EVAT
c. Share from National Wealth
d. Share from Tobacco Excise Tax
4. Inter-Local Transfer
5. Extraordinary
Receipts/Grants/Donations/Aids
Total External Sources

C. Non-Income Receipts
1. Capital Investment Receipts
a. Proceeds from Sale of Assets
b. Proceeds from Sale of Debt Securities of
Other Entities
c. Collection of Loans Receivable
Total Capital Investment Receipts
2. Receipts from Loans and Borrowings
a. Acquisition of Loans
b. Issuance of Bonds
Total Receipts from Borrowings and Loans
Total Non- Income Receipts
Total Receipts

III. Expenditures
Personal Services
Salaries and Wages
Salaries and Wages – Regular
Other Compensation
Personal Economic Relief Allowance
(PERA)
Personnel Benefit Contributions
Other Personnel Benefits
Maintenance and Other Operating
Expenses
Traveling Expenses
Training and Scholarship Expenses
Supplies and Materials Expenses
Utility Expenses
Communication Expenses
Awards/Rewards Expenses
Survey, Research. Exploration and

16
Development Expenses
Demolition/Relocation and
Desilting/Dredging Expenses
Generation, Transmission and Distribution
Expenses
Confidential Expenses
Extraordinary Expenses
Professional Services
General Services Repairs and Maintenance
Financial Assistance / Subsidy

Financial Expenses

Capital Outlays
Investment Property
Land and Buildings
Property, Plant and Equipment Land
Land Improvements
Biological Assets
Intangible Assets

Special Purpose Appropriations (SPAs)

Appropriation for Development
Programs/Projects (20%) (Development Fund)
Appropriation for Local Disaster Risk
Reduction and Management (LDRRM)
Programs/Projects (5% LDRRM Fund)
Appropriations for Debt Service
Advance/Loans to Local Economic Enterprise/
Public Utilities Aid to Barangays Other
Authorized SPAs

Total Expenditures

IV. Ending Balance

We hereby certify that the information above are true and correct. We further certify that the foregoing estimated receipts are reasonably projected
as collectible for Budget Year.

_________________ ___________________ ____________________________________ __________________

Local Treasure Local Budget Officer Local Planning and Development Officer Local Accountant

Approved:

_______________________________
Local Chief Executive

17
 CY ______ Annual Investment Program( AIP)

As of __________________

Province/City/Municipality/Barangay:______________

AIP Program/ Implementing Schedule Expected Funding Amount Amount of Climate Change
Reference Project/Activity Office/Department Of Implementation Outputs Source (in thousand peso) (in thousand peso)
Code Description Start Completion Personal Maintenance Capital Total Climate Climate CC
Date Date Services(PS) And Other Outlay Change Change Typology
Operating (CO) Adaptation Mitigation Code
Expenses(MOOE)
(11)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 8+9+10 (12) (13) (14)

General
Services
(1000)
Social
Services
(3000)
Economic
Services
(8000)
Other
Services
(90000)

Prepared by: Attested by:

____________________ _____________________ ____________________

Planning Officer Budget Officer Local Chief Executive

18
 Personnel Schedule CY________
LGU: ________

Office: ________

Item Number Name of Current Year Authorized Budget Year Proposed Increase/Decrease
Old New Position Incumbent Rate per annum Rate per annum
Title SG/Step Amount SG/Step Amount

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Prepared: Reviewed: Approved:

_____________________ _________________________________ ________________________
Department Head Human Resource Management Officer Local Chief Executive

19
 Approval Letter of the LCE

Date

THE HONORABLE PRESIDING OFFICER

THE HONORABLE MEMBERS OF THE SANGGUNIAN

Ladies/Gentlemen:

Today, I sign Appropriation Ordinance No. __________ for Fiscal Year ____ entitled,
AN ORDINANCE AUTHORIZING THE ANNUAL BUDGET OF (Name of LGU) FOR
FISCAL YEAR _____ IN THE TOTAL AMOUNT OF ______________________________
(P_____________) COVERING THE VARIOUS EXPENDITURES FOR THE
OPERATION OF THE ____________ GOVERNMENT FOR FISCAL YEAR ______,
AND APPROPRIATING THE NECESSARY FUNDS FOR THE PURPOSE (or AN
ORDINANCE AUTHORIZING SUPPLEMENTAL BUDGET NO. __, SERIES _______
INVOLVING AN AMOUNT OF____________________ (P__________) FOR
____________(purpose)_________________).

With the passage of the FY ____ Annual/Supplemental Budget of the (Name of LGU)
under Appropriation Ordinance No. _____, we will be giving better basic services to our
constituents.

Very truly yours,

NAME AND SIGNATURE OF THE
LOCAL CHIEF EXECUTIVE

20
 Veto Message

Partial Veto
Date

THE HONORABLE PRESIDING OFFICER

THE HONORABLE MEMBERS OF THE SANGGUNIAN

Ladies/Gentlemen:

Today, I sign Appropriation Ordinance No. __________ for Fiscal Year ____ entitled,
AN ORDINANCE AUTHORIZING THE ANNUAL BUDGET OF (Name of LGU) FOR
FISCAL YEAR _____ IN THE TOTAL AMOUNT OF ______________________________
(P_____________) COVERING THE VARIOUS EXPENDITURES FOR THE
OPERATION OF THE ____________ GOVERNMENT FOR FISCAL YEAR ______,
AND APPROPRIATING THE NECESSARY FUNDS FOR THE PURPOSE (or AN
ORDINANCE AUTHORIZING SUPPLEMENTAL BUDGET NO. __, SERIES _______
INVOLVING AN AMOUNT OF____________________ (P__________) FOR
____________(purpose)________________).

On the other hand, pursuant to the powers vested in me by the Local Government Code
of 1991, I am duty bound to veto some items of appropriation in the above cited Appropriation
Ordinance No. ______ on the grounds that they result from ultra vires acts of the Sanggunian
and are prejudicial to public welfare, as follows:

Item(s) of Appropriation Reason(s) for Veto

1.
2.

In view of the foregoing, with the passage of the FY ______ Annual/Supplemental

Budget of the (Name of LGU) under Appropriation Ordinance No. _____, we will be giving
better basic services to our constituents.

Accordingly, I am returning the approved Appropriation Ordinance No. _____ to gether

with my partial veto, to the Sanggunian, for their appropriate action.

Very truly yours,

NAME AND SIGNATURE OF THE
LOCAL CHIEF EXECUTIVE

21
 Veto Message

Total Veto

Date

THE HONORABLE PRESIDING OFFICER

THE HONORABLE MEMBERS OF THE SANGGUNIAN

Ladies/Gentlemen:

Today, I veto Appropriation Ordinance No. __________ for Fiscal Year ____ entitled,
AN ORDINANCE AUTHORIZING THE ANNUAL BUDGET OF (Name of LGU) FOR
FISCAL YEAR _____ IN THE TOTAL AMOUNT OF ______________________________
(P_____________) COVERING THE VARIOUS EXPENDITURES FOR THE
OPERATION OF THE ____________ GOVERNMENT FOR FISCAL YEAR ______,
AND APPROPRIATING THE NECESSARY FUNDS FOR THE PURPOSE (or AN
ORDINANCE AUTHORIZING SUPPLEMENTAL BUDGET NO. __, SERIES _______
INVOLVING AN AMOUNT OF____________________ (P__________) FOR
____________(purpose)________________).

Pursuant to the powers vested in me by the Local Government Code of 1991, I veto all
items of appropriations embodied in the abovementioned Appropriation Ordinance No. ______
for the following reasons:

Item(s) of Appropriation Reason(s) for Veto

1.
2.

These acts of the Sanggunian are ultra vires and prejudicial to public welfare.

Hence, I am respectfully returning Appropriation Ordinance No. _____, together with

this Veto Message to the Sanggunian, for its appropriate action.

Very truly yours,

NAME AND SIGNATURE
OF THE LOCAL CHIEF
EXECUTIVE

22
SEF Budget Preparation Form No. 1

INCOME AND EXPENDITURE ESTIMATES FOR FY _______

Provincial/City/Municipal School Board of ________________
Province/City/Municipality
(In P000)

Estimated Income for Budget Year xxx

Additional One Percent (1%) Tax on Real Property …………………………………… xxx
Add: Previous Years Unexpended Balances
(Including Continuing Appropriation) ………………………………………………. Xxx
TOTAL xxx
Less: Continuing Appropriation xxx
Net Amount Available for Appropriation xxx

Proposed Expenditures for Budget Year

Rank Program/Activity/Project* Personal Maintenance Capital Total

Services and Other Outlays
Operating
Expenses

Total Expenditures for BY ______ xxx xxx xxx xxx

Balance /Deficit xxx

Prepared by:
_____________________________
Division Superintendent/Supervisor
Co-Chairman, LSB

23
 Statement of Debt Services
Calendar Year________
City Government of _________

General Fund

Creditor Date Term Principal Previous Payments Made Amount Due(Budget Year) Balance of
Contracted Amount the
principal
Principal Interest Total Principal Interest Total

We hereby certify that we have reviewed the contents and hereby attest to the veracity and correctness of the data or
information contained in this document.

________________________ ________________________
Local Accountant City Mayor

24
 STATEMENT OF RECEIPTS & EXPENDITURES
For the Fiscal Year Ending_________
Province/City/Municipality__________________________

Particulars Amounts Variance Remarks

Estimate Actual Amount %

I. Beginning Cash Balance

II. Receipts:
A. Local Sources
1. Tax Revenue
a. Real Property Tax
(RPT)
i. Basic RPT
ii. Special Education
Fund
b. Business Tax
c. Other Local Taxes
Total Tax Revenue
2. Non-Tax Revenue
a. Regulatory Fees
b. Service/User Charges
c. Receipts from
Economic Enterprise
d. Other Receipts
Total Non-Tax Revenue

B. External Sources
1. Internal Revenue Allotment
2. Share from GOCCs
(PAGCOR and PCSO
3. Other Shares from National
Tax Collection
a. Share from Ecozone
b. Share from EVAT
c. Share from National
Wealth
d. Share from Tobacco
Excise Tax
4. Inter-Local Transfer
5. Extraordinary
Receipts/Grants/Donation/Aids
Total External Sources

C. Non-Income Receipts
1. Capital Investment Receipts

25
a. Proceeds from Sale of
Assets
b. Proceeds from Sale of Debt
Securities of Other Entities
c. Collection of Loans
Receivable
Total Capital Investment
Receipts

2. Receipts from Loans and

Borrowings
a. Acquisition of Loans
b. Issuance of Bonds

Total Receipts from

Borrowings and Loans

Total Non-Income Receipts

Total Receipts

III. Expenditures

A. General Public Services

B. Economic Services
C. Social Services
D. Other Services

TOTAL EXPENDITURE

Prepared by: Certified by:

___________________ _____ ______________________ _____

LOCAL TREASURER Date LOCAL ACCOUNTANT Date

26
 Republic of the Philippines
GENDER EQUALITY AND DEVELOPMENT COUNCIL
City of ________
ACCOMPLISHMENT REPORT_____________

Gender Issue GAD Activity Results Cost Remarks

Submitted by: Noted by:

_________________________________ ___________________________
City Councilor and Co-chairperson City Mayor

27
 City Government of Baguio
Statement of Cash Flows
For the_____ Quarter, CY__________

Cash flows from operating activities

Cash inflows
Collection from taxpayers XXX
Share from internal revenue allotment XXX
Share from prior year’s IRA Differential XXX
Receipts from Business/Service Income XXX
Interest Income XXX
Other Receipts XXX
Total Cash Inflows XXX

Cash outflows
Payment of Expenses XXX
Payments to Suppliers and Creditors XXX
Payments to Employees XXX
Other Expenses XXX
Total Cash Outflows XXX
______
Net Cash Flows from Operating Activities XXX

Cash flows from investing activites

Cash outflow
Purchase of Property, Plant and Equipment XXX
Total cash outflows XXX
______
Net cash flow from investing activities XXX

______
Total cash provided/Used by Operating and Investing Activities XXX
Cash at the beginning of the period XXX
______
Cash at the end of the period XXX

Certified correct by:

_______________________
Local Accountant

28
Budget Accountability Form No. 01

REPORT OF SEF UTILIZATION

For the Quarter Ending __________

Province/City/Municipality __________________

Receipt from SEF P ___________

Less: DISBURSEMENTS (broken down by expense class and by object of expenditures)

Personal Services
________________________ ____________
________________________ ____________

Maintenance and Other Operating Expenses

________________________ ____________
________________________ ____________
________________________ ____________

Capital Outlays
________________________ ____________
________________________ ____________
________________________ ____________

Financial Expenses

________________________ ____________
_______________________ ____________
________________________ ____________

Sub-Total ___________
Balance P
============

Prepared by:

______________________
Local Accountant

Approved by:

______________________
LCE, Chairman, LSB

29
 Republic of the Philippines
CIVILWORKS BID-OUT
CITY GOVERNMENT OF BAGUIO
_____Quarter, CY______

No. Reference Name of Approved Location Remarks Winning Name Bid Bidding Contract
No. Project Budget for Bidder and Amount Date Duration
Contract Address (Php)

We hereby certify that we have reviewed the contents and hereby attest to the veracity and correctness and of the data or information
contained in this document.

_________________________ ___________________________ ______________________________

BAC Member BAC Member BAC Member

_______________________ ____________________________
BAC Member BAC Member

________________________________________
Chairman, BAC for Infrastructure

30
 ABSTRACT OF BIDS AS CALCULATED (AFTER THE EVALUATION OF BIDS)
Date Prepared: ____________________

Approved Budget for the Contract : _________________________

Date and Time of Opening of Bids: _________________________
Place of Opening of Bids : _________________________

NAME OF BIDDERS

Total Amount of Bid as Read Php

Total Amount of Bid as Php
Calculated
Form of Bid Security
Bank/Company
Number
Validity Period
Bid Security Amount Php

Require Bid Security Php

Amount
Sufficient/Insufficient

Remarks

BAC Chairman Vice BAC Chairman Regular Member Provisional Member

Implementing Unit Head, BAC-TWG Representative Representative

31
 SUPPLEMENTAL PROCUREMENT PLAN

PROVINCE, CITY OR MUNICIPALITY______________

Planned Amount Page 1 of 1

Plan Control No. Regular Contingency Total Date Submitted:______

Department/Office
Distribution

Item Description Unit Quantity Total 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
No. Cost Cost
Quantity Amount Quantity Amount Quantity Amount Quantity Amount

TOTAL

This is to certify that the above procurement plan is in accordance with the objective of this Office.

Prepared by:

________________
City Mayor

32
33