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EXERCISE OF REVIEW
POWER BY LCEs
Except as otherwise provided under the Constitution and special
statutes:
If the Mayor fails to act on said executive orders within thirty (30)
days after their submission, the same shall be deemed consistent
with law and therefore valid. (Sec. 30, RA 7160).
2.
3.
4.
Executive Orders
promulgated by the Punong
Barangay
Possible Action
1.
2.
Possible Action
3.
4.
Barangay Appropriation
Ordinance ( or Barangay
Budget Annual or
Supplemental)
Possible Action
1.
2.
Possible Action
3.
Possible Action
1.
2.
Subject Matter
Possible Action
3.
4.
PROCEDURAL REQUIREMENTS
FOR REVIEW
a.
b.
c.
BUDGETARY REQUIREMENTS
BUDGETARY REQUIREMENTS
d.
e.
GENERAL LIMITATIONS IN
LOCAL BUDGETING
The general limitations in local budgeting are the following:
a. The total appropriations, whether annual or supplemental for
personal services of an LGU for one (1) fiscal year shall not
extend forty-five percent (45%) in the case of fifty-five percent
(55%) in the case of the fourth or lower class provinces cities and
municipalities, of the total annual income from regular sources
realized in the next preceding fiscal year. The appropriations for
salaries, wages, representation and transportation allowances of
officials and employees of public utilities and economic
enterprises shall be charged to their respective budgets. The
limitations prescribed herein shall apply only after the LGU shall
have complied with the implementation of RA 8756 or Salary
Standardization Law for existing and mandatory positions.
GENERAL LIMITATIONS IN
LOCAL BUDGETING
b. No official or employee shall be entitled to a salary rate higher
than the maximum fixed for his position or other positions of
equivalent rank by applicable laws, rules and regulations issued
thereunder;
c. No. local fund shall be appropriated to increase or adjust salaries
or wages of officials and employees of the National Government
except as may be expressly authorized by law.
d. In cases of abolition of position and creation of new ones
resulting from the abolition of existing positions in the career
service, such abolition or creation shall be made in accordance
with pertinent provisions of these rules and civil service law,
rules and regulations;
GENERAL LIMITATIONS IN
LOCAL BUDGETING
e. Positions in the official plantilla for career positions which
are occupied by incumbents holding permanent
appointments shall be covered by adequate
appropriations;
f. No changes in designation or nomenclature of positions
resulting in a promotion or demotion in rank or increase or
decrease in compensation shall be allowed, except when
the position is actually vacant, and the filing of such
positions shall be strictly made in accordance with civil
service law, rules and regulations;
g. The creation of new positions and salary increases or
adjustments shall in no case be made retroactive; and
GENERAL LIMITATIONS IN
LOCAL BUDGETING
h. The annual appropriations for discretionary
purposes of the local chief executive shall not
exceed two percent (2%) of the actual receipt
derived from basic real property tax in the next
preceding calendar year. Discretionary funds
shall be disbursed only for public purposes to be
supported by appropriate vouchers and subject
to such guidelines as may be prescribed by law.
No amount shall be appropriated for the same
purpose except as authorized under this Section.
(Sec. 325, RA 7160 and Art. 420, IRR).
REVIEWING AUTHORITY OF
APPROPRIATION ORDINANCES OF
CITIES/MUNICIPALITIES OUTSIDE
METRO MANILA
REVIEWING AUTHORITY OF
APPROPRIATION ORDINANCES OF
CITIES/MUNICIPALITIES OUTSIDE
METRO MANILA
It within ninety (90) days from receipt of copies of
such ordinance, the Sangguniang Panlalawigan takes no
action thereon, the same shall be deemed to have been
reviewed in accordance with law and shall continue to be
in full force and effect. If within the same period, the
Sangguniang Panlalawigan shall have ascertained that the
ordinance authorizing annual or supplemental
appropriations has not complied with the requirements set
forth under RA 7160, the Sangguniang Panlalawigan shall,
within a ninety-day period herein prescribed above,
declare such ordinance inoperative in its entirely or in part.
Items of appropriation contrary to limitations prescribed
under Title 5 of RA 7160 or in excess of the amounts
prescribed therein shall be disallowed or reduced
accordingly.
REVIEWING AUTHORITY OF
APPROPRIATION ORDINANCES OF
CITIES/MUNICIPALITIES OUTSIDE
METRO MANILA
The Sangguniang Panlalawigan shall within
the same period advice the Sangguniang
Panlungsod or Sangguniang Bayan concerned
through the local chief executive of any action on
the ordinance under review. Upon receipt of such
advice, the city or municipal treasurer concerned
shall not take further disbursements of funds
from any of the items of appropriation declared
inoperative, disallowed or reduced. (Sec. 327,
RA 7160 and Art. 422, IRR).
PROCEDURE IN REVERSION OF
UNEXPENDED BALANCES OF
APPROPRIATIONS & CONTINUING
APPROPRIATIONS
In the reversion of unexpended balances of appropriation
and continuing appropriation, the prescribed rules
and procedures are the following:
a.
b.
PROCEDURES IN INTRODUCING
CHANGES IN THE ANNUAL BUDGET
Changes in the annual budget may be done through
supplemental budgets.
No ordinance providing for a supplemental budget shall
be enacted except the following:
a. When supported by funds actually available as certified by
the local treasurer, or by new revenue source: Funds actually
available refers to the amount of money actually collected as
certified by
the local treasurer during a given fiscal
year which is over and above the realized estimated income
of that year.