Cabilangan, Crispin Jay C.

BSA-3B
AFAR 3 (Government Accounting and Accounting for Non-Profit Organizations)
“The Budget Process of Barangay Pando (Concepcion, Tarlac)”

Local/Municipal Budget Officer)

-Release the allotment pattern for

the budget of barangay.
Cabilangan, Crispin Jay C.
BSA-3B
AFAR 3 (Government Accounting and Accounting for Non-Profit Organizations)

 Allotment budget pattern will

prepare by the Brgy.
Treasurer Janeth Eusebio
 The percentage of allotment
for the budget are the ff:
-20% Project (like program
and infrastructure)
-1% Senior Citizen/PWD
-10% SK Fund
-5% Calamity Fund
-55% Honoraria/other
bonuses
-9% remaining others

The Brgy. Secretary Riza Pascual will

consolidate the proposed budget like
financial plan and consult the budget
to the Brgy. Officials especially to the
Brgy. Captain.
 Chance to disapprove the
proposes budget
- Lacking of
Documents like Once the budget is approve, Brgy.
resolution, programs Local Budget Officer will check if there’s Secretary Riza Pascual will send a copy
and etc. any lacking of necessary information of the budget to the Municipal Budget
- Lacking of Office, Municipal Accounting Office,
signatures of Sangguniang Bayan Office and the
persons involved Commission on Audit.
like Brgy. Officials.

The Local Budget Officer will approve the

proposed budget if it is conform to the
allotment pattern given
The Brgy. Chairman Renato Carreon
is responsible for the implementation
of the programs and projects to the
barangay through the proper
utilization of the budget.

Issues on the Philippine Health Insurance Corporation

 As of June 9, Philhealth had released more than 14 billion under Interim Reimbursement
Mechanism (IRM) to different hospitals and clinics all over the country- when it should have taken
effect only on June 11. In short, that 14 billion was paid out illegally.
 Several Financial Statement were doctored to cover up inconsistencies and losses.
Cabilangan, Crispin Jay C.
BSA-3B
AFAR 3 (Government Accounting and Accounting for Non-Profit Organizations)
 Philhealth added requirements for OFW’s in the implementing rules and regulations even if these
were not stipulated in the text of the Universal Health Care Law.
 Alleged that members of Philhealth’s executive committee misspent or pocketed 15 billion.
 Alleged bloating of Philhealth’s proposed information technology budget for 2020
 Health insurer had overpaid hospitals by as much 102 billion from 2013 to 2018.