Municipal Budget Office - Tubungan

Municipal Budget Office - Tubungan ๐‘บ๐’†๐’“๐’—๐’Š๐’„๐’† โ—‰ ๐‘ป๐’“๐’‚๐’๐’”๐’‘๐’‚๐’“๐’†๐’๐’„๐’š โ—‰ ๐‘จ๐’„๐’„๐’๐’–๐’๐’•๐’‚๐’ƒ๐’Š๐’๐’Š๐’•๐’š

๐™๐™š๐™ซ๐™ž๐™š๐™ฌ ๐™–๐™ฃ๐™™ ๐™˜๐™ค๐™ฃ๐™จ๐™ช๐™ก๐™ฉ๐™–๐™ฉ๐™ž๐™ค๐™ฃ๐™จ ๐™ค๐™› ๐™ฉ๐™๐™š ๐™–๐™ฃ๐™ฃ๐™ช๐™–๐™ก ๐™—๐™ช๐™™๐™œ๐™š๐™ฉ ๐™ค๐™› ๐™—๐™–๐™ง๐™–๐™ฃ๐™œ๐™–๐™ฎ๐™จ ๐™ฌ๐™ž๐™ฉ๐™ ๐™ฉ๐™๐™š ๐™—๐™–๐™ง๐™–๐™ฃ๐™œ๐™–๐™ฎ ๐™ค๐™›๐™›๐™ž๐™˜๐™ž๐™–๐™ก๐™จ ๐™ž๐™ฃ ๐™ˆ๐™–๐™ง๐™˜๐™ 2026.Barangay annual bud...
11/03/2026

๐™๐™š๐™ซ๐™ž๐™š๐™ฌ ๐™–๐™ฃ๐™™ ๐™˜๐™ค๐™ฃ๐™จ๐™ช๐™ก๐™ฉ๐™–๐™ฉ๐™ž๐™ค๐™ฃ๐™จ ๐™ค๐™› ๐™ฉ๐™๐™š ๐™–๐™ฃ๐™ฃ๐™ช๐™–๐™ก ๐™—๐™ช๐™™๐™œ๐™š๐™ฉ ๐™ค๐™› ๐™—๐™–๐™ง๐™–๐™ฃ๐™œ๐™–๐™ฎ๐™จ ๐™ฌ๐™ž๐™ฉ๐™ ๐™ฉ๐™๐™š ๐™—๐™–๐™ง๐™–๐™ฃ๐™œ๐™–๐™ฎ ๐™ค๐™›๐™›๐™ž๐™˜๐™ž๐™–๐™ก๐™จ ๐™ž๐™ฃ ๐™ˆ๐™–๐™ง๐™˜๐™ 2026.

Barangay annual budget review ensures that Appropriation Ordinances comply with the Local Government Code, staying within estimated income and legal spending limits. Submitted to the Municipal Council for approval, the budget is reviewed for compliance with statutory requirements.

A ๐“๐ž๐œ๐ก๐ง๐ข๐œ๐š๐ฅ ๐๐ฎ๐๐ ๐ž๐ญ ๐‘๐ž๐ฏ๐ข๐ž๐ฐ ๐Ÿ๐จ๐ซ ๐ญ๐ก๐ž ๐’๐š๐ง๐ ๐ ๐ฎ๐ง๐ข๐š๐ง๐  ๐Š๐š๐›๐š๐ญ๐š๐š๐ง (๐’๐Š) ensures the annual budget complies with the 10% Barangay Gen...
11/03/2026

A ๐“๐ž๐œ๐ก๐ง๐ข๐œ๐š๐ฅ ๐๐ฎ๐๐ ๐ž๐ญ ๐‘๐ž๐ฏ๐ข๐ž๐ฐ ๐Ÿ๐จ๐ซ ๐ญ๐ก๐ž ๐’๐š๐ง๐ ๐ ๐ฎ๐ง๐ข๐š๐ง๐  ๐Š๐š๐›๐š๐ญ๐š๐š๐ง (๐’๐Š) ensures the annual budget complies with the 10% Barangay General Fund share,, is aligned with the Annual Barangay Youth Investment Program (ABYIP),, and passes within 60 days to the Sangguniang Bayan, for review. It checks for proper documentation, legal compliance, and adherence to COA regulations,, ensuring accuracy in computations and supporting documents.

MBO assisted in the process of technical SK budget review alongside the Committee on Appropriation, Sangguniang Bayan Member Francisco Gallego Jr.

A 4th Quarter Budget Assessment Meeting in a Local Government Unit (LGU) is a critical component of the budget accountab...
05/03/2026

A 4th Quarter Budget Assessment Meeting in a Local Government Unit (LGU) is a critical component of the budget accountability phase in the Philippines, conducted to evaluate the financial and physical performance of the LGU for the final quarter (October-December) and the entire fiscal year. This meeting reviews actual expenditures, revenue collection, and project accomplishments against targets, helping officials identify inefficiencies and prepare for the next budget cycle.

๐—ž๐—ฒ๐˜† ๐—”๐˜€๐—ฝ๐—ฒ๐—ฐ๐˜๐˜€ ๐—ผ๐—ณ ๐˜๐—ต๐—ฒ ๐Ÿฐ๐˜๐—ต ๐—ค๐˜‚๐—ฎ๐—ฟ๐˜๐—ฒ๐—ฟ ๐—•๐˜‚๐—ฑ๐—ด๐—ฒ๐˜ ๐—”๐˜€๐˜€๐—ฒ๐˜€๐˜€๐—บ๐—ฒ๐—ป๐˜ ๐—Ÿ๐—š๐—จ ๐— ๐—ฒ๐—ฒ๐˜๐—ถ๐—ป๐—ด:

๐Ž๐›๐ฃ๐ž๐œ๐ญ๐ข๐ฏ๐ž๐ฌ:
๐๐ž๐ซ๐Ÿ๐จ๐ซ๐ฆ๐š๐ง๐œ๐ž ๐„๐ฏ๐š๐ฅ๐ฎ๐š๐ญ๐ข๐จ๐ง: To review the physical and financial accomplishments (actual work vs. targets).
Financial Review: To assess income collections and utilization of funds, including identifying unspent funds to be treated as continuing appropriations or savings.
๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐›๐ข๐ฅ๐ข๐ญ๐ฒ: To ensure transparency and adherence to the budget, often in compliance with the Full Disclosure Policy.
๐ˆ๐ฆ๐ฉ๐ซ๐จ๐ฏ๐ž๐ฆ๐ž๐ง๐ญ: To identify bottlenecks in project implementation and service delivery, allowing for corrective actions for the following year.

๐Š๐ž๐ฒ ๐๐š๐ซ๐ญ๐ข๐œ๐ข๐ฉ๐š๐ง๐ญ๐ฌ: Often attended by the Local Chief Executive (Mayor/Governor), Local Budget Officer, Treasurer, Accountant, Planning Officer, and members of the Sangguniang Local (Council).

๐‚๐จ๐ง๐ญ๐ž๐ฑ๐ญ ๐ฐ๐ข๐ญ๐ก๐ข๐ง ๐ญ๐ก๐ž ๐๐ฎ๐๐ ๐ž๐ญ ๐‚๐ฒ๐œ๐ฅ๐ž: While the 4th quarter focuses on the current year's end, it feeds into the preparation of supplemental budgets or the initial assessment for the succeeding year's planning, typically falling under the broader "Budget Accountability" phase.

๐‚๐จ๐ฆ๐ฆ๐จ๐ง ๐“๐จ๐ฉ๐ข๐œ๐ฌ ๐ƒ๐ข๐ฌ๐œ๐ฎ๐ฌ๐ฌ๐ž๐:
๐€๐œ๐ญ๐ฎ๐š๐ฅ ๐ซ๐ž๐ฏ๐ž๐ง๐ฎ๐ž ๐œ๐จ๐ฅ๐ฅ๐ž๐œ๐ญ๐ข๐จ๐ง๐ฌ ๐ฏ๐ฌ. ๐ž๐ฌ๐ญ๐ข๐ฆ๐š๐ญ๐ž๐ฌ (Local Taxes, Fees, and Internal Revenue Allotment).
๐๐ž๐ซ๐œ๐ž๐ง๐ญ๐š๐ ๐ž ๐จ๐Ÿ ๐ฎ๐ญ๐ข๐ฅ๐ข๐ณ๐š๐ญ๐ข๐จ๐ง ๐จ๐Ÿ ๐Ÿ๐ฎ๐ง๐๐ฌ ๐Ÿ๐จ๐ซ ๐ญ๐ก๐ž ๐€๐ง๐ง๐ฎ๐š๐ฅ ๐ˆ๐ง๐ฏ๐ž๐ฌ๐ญ๐ฆ๐ž๐ง๐ญ ๐๐ซ๐จ๐ ๐ซ๐š๐ฆ (AIP).
๐’๐ญ๐š๐ญ๐ฎ๐ฌ ๐จ๐Ÿ ๐ฉ๐ซ๐จ๐ฃ๐ž๐œ๐ญ๐ฌ ๐ข๐ง ๐ญ๐ก๐ž ๐‹๐จ๐œ๐š๐ฅ ๐ƒ๐ž๐ฏ๐ž๐ฅ๐จ๐ฉ๐ฆ๐ž๐ง๐ญ ๐ˆ๐ง๐ฏ๐ž๐ฌ๐ญ๐ฆ๐ž๐ง๐ญ ๐๐ซ๐จ๐ ๐ซ๐š๐ฆ (LDIP).
๐…๐ข๐ง๐š๐ฅ ๐š๐ฎ๐๐ข๐ญ ๐Ÿ๐ข๐ง๐๐ข๐ง๐ ๐ฌ (if available) ๐จ๐ซ ๐ข๐ง๐ญ๐ž๐ซ๐ง๐š๐ฅ ๐š๐ฌ๐ฌ๐ž๐ฌ๐ฌ๐ฆ๐ž๐ง๐ญ ๐จ๐Ÿ ๐ž๐ฑ๐ฉ๐ž๐ง๐๐ข๐ญ๐ฎ๐ซ๐ž๐ฌ.

Barangay Annual Budget Review
27/02/2026

Barangay Annual Budget Review

A ๐“๐ž๐œ๐ก๐ง๐ข๐œ๐š๐ฅ ๐๐ฎ๐๐ ๐ž๐ญ ๐‘๐ž๐ฏ๐ข๐ž๐ฐ ๐Ÿ๐จ๐ซ ๐ญ๐ก๐ž ๐’๐š๐ง๐ ๐ ๐ฎ๐ง๐ข๐š๐ง๐  ๐Š๐š๐›๐š๐ญ๐š๐š๐ง (๐’๐Š) ensures the annual budget complies with the 10% Barangay Gen...
27/02/2026

A ๐“๐ž๐œ๐ก๐ง๐ข๐œ๐š๐ฅ ๐๐ฎ๐๐ ๐ž๐ญ ๐‘๐ž๐ฏ๐ข๐ž๐ฐ ๐Ÿ๐จ๐ซ ๐ญ๐ก๐ž ๐’๐š๐ง๐ ๐ ๐ฎ๐ง๐ข๐š๐ง๐  ๐Š๐š๐›๐š๐ญ๐š๐š๐ง (๐’๐Š) ensures the annual budget complies with the 10% Barangay General Fund share,, is aligned with the Annual Barangay Youth Investment Program (ABYIP),, and passes within 60 days to the Sangguniang Panlungsod/Bayan, for review. It checks for proper documentation, legal compliance, and adherence to COA regulations,, ensuring accuracy in computations and supporting documents.

๐Š๐ž๐ฒ ๐€๐ฌ๐ฉ๐ž๐œ๐ญ๐ฌ ๐จ๐Ÿ ๐ญ๐ก๐ž ๐“๐ž๐œ๐ก๐ง๐ข๐œ๐š๐ฅ ๐๐ฎ๐๐ ๐ž๐ญ ๐‘๐ž๐ฏ๐ข๐ž๐ฐ:

๐‹๐ž๐ ๐š๐ฅ & ๐‚๐จ๐ฆ๐ฉ๐ฅ๐ข๐š๐ง๐œ๐ž ๐‚๐ก๐ž๐œ๐ค: Ensures the budget is based on the 10% mandatory share from the barangayโ€™s General Fund and that the Annual Barangay Youth Investment Program (ABYIP) is properly formulated.

๐ƒ๐จ๐œ๐ฎ๐ฆ๐ž๐ง๐ญ๐š๐ซ๐ฒ ๐‘๐ž๐ช๐ฎ๐ข๐ซ๐ž๐ฆ๐ž๐ง๐ญ๐ฌ: Verifies the submission of the Budget Resolution, Annual Budget (Form 1-4), ABYIP, and GAD Plan.

๐“๐ž๐œ๐ก๐ง๐ข๐œ๐š๐ฅ ๐€๐œ๐œ๐ฎ๐ซ๐š๐œ๐ฒ: The City/Municipal Budget Office verifies computations, ensuring that funds are available (certified by the SK Treasurer).

๐‘๐ž๐ฏ๐ข๐ž๐ฐ ๐๐ซ๐จ๐œ๐ž๐ฌ๐ฌ: The Sangguniang Panlungsod/Bayan reviews the budget within 60 days of receipt; if no action is taken, it is considered approved.

๐‚๐จ๐ง๐ฌ๐ž๐ช๐ฎ๐ž๐ง๐œ๐ž๐ฌ ๐จ๐Ÿ ๐๐จ๐ง-๐œ๐จ๐ฆ๐ฉ๐ฅ๐ข๐š๐ง๐œ๐ž: Improperly formulated budgets, or those with disallowed items, can be rendered "inoperative" in whole or in part.

๐๐ข๐๐ฌ ๐š๐ง๐ ๐€๐ฐ๐š๐ซ๐๐ฌ ๐‚๐จ๐ฆ๐ฆ๐ข๐ญ๐ญ๐ž๐ž (๐๐€๐‚)The Bids and Awards Committee (BAC) at the municipal level is responsible for ensuring th...
26/02/2026

๐๐ข๐๐ฌ ๐š๐ง๐ ๐€๐ฐ๐š๐ซ๐๐ฌ ๐‚๐จ๐ฆ๐ฆ๐ข๐ญ๐ญ๐ž๐ž (๐๐€๐‚)

The Bids and Awards Committee (BAC) at the municipal level is responsible for ensuring that all procurement of goods, infrastructure projects, and consulting services strictly follow the provisions of the Government Procurement Reform Act (GPRA). The BAC is mandated to handle the entire procurement process, from pre-procurement to recommending the award of contracts to the Municipal Mayor.

๐๐”๐ƒ๐†๐„๐“ ๐Ž๐๐„๐‘๐€๐“๐ˆ๐Ž๐๐’Budget operations in a Local Government Unit (LGU) are designed to align closely with the accounting de...
26/02/2026

๐๐”๐ƒ๐†๐„๐“ ๐Ž๐๐„๐‘๐€๐“๐ˆ๐Ž๐๐’

Budget operations in a Local Government Unit (LGU) are designed to align closely with the accounting department to ensure fiscal discipline, accountability, and accuracy in financial reporting.

๐™๐™š๐™ซ๐™ž๐™š๐™ฌ ๐™–๐™ฃ๐™™ ๐™˜๐™ค๐™ฃ๐™จ๐™ช๐™ก๐™ฉ๐™–๐™ฉ๐™ž๐™ค๐™ฃ๐™จ ๐™ค๐™› ๐™ฉ๐™๐™š ๐™–๐™ฃ๐™ฃ๐™ช๐™–๐™ก ๐™—๐™ช๐™™๐™œ๐™š๐™ฉ ๐™ค๐™› ๐™—๐™–๐™ง๐™–๐™ฃ๐™œ๐™–๐™ฎ๐™จ ๐™ฌ๐™ž๐™ฉ๐™ ๐™ฉ๐™๐™š ๐™—๐™–๐™ง๐™–๐™ฃ๐™œ๐™–๐™ฎ ๐™ค๐™›๐™›๐™ž๐™˜๐™ž๐™–๐™ก๐™จ ๐™–๐™ง๐™š ๐™™๐™ค๐™ฃ๐™š ๐™ž๐™ฃ ๐™ฉ๐™๐™š ๐™ข๐™ค๐™ฃ๐™ฉ๐™๐™จ ๐™ค๐™› ๐™…๐™–๐™ฃ๐™ช๐™–๐™ง๐™ฎ...
24/02/2026

๐™๐™š๐™ซ๐™ž๐™š๐™ฌ ๐™–๐™ฃ๐™™ ๐™˜๐™ค๐™ฃ๐™จ๐™ช๐™ก๐™ฉ๐™–๐™ฉ๐™ž๐™ค๐™ฃ๐™จ ๐™ค๐™› ๐™ฉ๐™๐™š ๐™–๐™ฃ๐™ฃ๐™ช๐™–๐™ก ๐™—๐™ช๐™™๐™œ๐™š๐™ฉ ๐™ค๐™› ๐™—๐™–๐™ง๐™–๐™ฃ๐™œ๐™–๐™ฎ๐™จ ๐™ฌ๐™ž๐™ฉ๐™ ๐™ฉ๐™๐™š ๐™—๐™–๐™ง๐™–๐™ฃ๐™œ๐™–๐™ฎ ๐™ค๐™›๐™›๐™ž๐™˜๐™ž๐™–๐™ก๐™จ ๐™–๐™ง๐™š ๐™™๐™ค๐™ฃ๐™š ๐™ž๐™ฃ ๐™ฉ๐™๐™š ๐™ข๐™ค๐™ฃ๐™ฉ๐™๐™จ ๐™ค๐™› ๐™…๐™–๐™ฃ๐™ช๐™–๐™ง๐™ฎ ๐™–๐™ฃ๐™™ ๐™๐™š๐™—๐™ง๐™ช๐™–๐™ง๐™ฎ 2026.

Barangay annual budget review ensures that Appropriation Ordinances comply with the Local Government Code, staying within estimated income and legal spending limits. Submitted to the City/Municipal Council within 10 days of approval, the budget is reviewed within 60 days to check for compliance with statutory requirements. These reviews includes the annual budget to the Sangguniang Kabataan (SK)

๐“๐€๐‘๐†๐„๐“-๐’๐„๐“๐“๐ˆ๐๐† ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ”Municipal Budget Office target-setting meeting for the year 2026. The municipal budget process follow...
24/02/2026

๐“๐€๐‘๐†๐„๐“-๐’๐„๐“๐“๐ˆ๐๐† ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ”

Municipal Budget Office target-setting meeting for the year 2026.

The municipal budget process follows a strictly scheduled annual cycle consisting of preparation, legislation, review, ex*****on, and accountability, guided by the Local Budget Memorandum. The process starts with early-year preparation of the Annual Investment Program (AIP), leading to budget authorization by the Sangguniang Bayan, DBM review, and ex*****on within the fiscal year.

๐๐ฎ๐๐ ๐ž๐ญ ๐๐ซ๐ž๐ฉ๐š๐ซ๐š๐ญ๐ข๐จ๐ง (๐„๐š๐ซ๐ฅ๐ฒ ๐˜๐ž๐š๐ซ - ๐Œ๐ข๐-๐˜๐ž๐š๐ซ)
๐๐ฎ๐๐ ๐ž๐ญ ๐‚๐š๐ฅ๐ฅ (๐‰๐ฎ๐ง๐ž/๐‰๐ฎ๐ฅ๐ฒ)
๐๐ฎ๐๐ ๐ž๐ญ ๐’๐ฎ๐›๐ฆ๐ข๐ฌ๐ฌ๐ข๐จ๐ง (๐๐ฒ ๐Ž๐œ๐ญ๐จ๐›๐ž๐ซ ๐Ÿ๐Ÿ”)
๐๐ฎ๐๐ ๐ž๐ญ ๐€๐ฎ๐ญ๐ก๐จ๐ซ๐ข๐ณ๐š๐ญ๐ข๐จ๐ง (๐๐ฒ ๐ƒ๐ž๐œ๐ž๐ฆ๐›๐ž๐ซ ๐Ÿ‘๐Ÿ)
๐๐ฎ๐๐ ๐ž๐ญ ๐‘๐ž๐ฏ๐ข๐ž๐ฐ (๐‰๐š๐ง๐ฎ๐š๐ซ๐ฒ)

๐—˜๐˜ƒ๐—ฒ๐—ฟ๐˜† ๐—ป๐˜‚๐—บ๐—ฏ๐—ฒ๐—ฟ ๐—ฟ๐—ฒ๐—ณ๐—น๐—ฒ๐—ฐ๐˜๐˜€ ๐—ฎ ๐—ฝ๐—น๐—ฎ๐—ป, ๐—ฎ๐—ป๐—ฑ ๐—ฒ๐˜ƒ๐—ฒ๐—ฟ๐˜† ๐—ฝ๐—น๐—ฎ๐—ป ๐—ฟ๐—ฒ๐—ณ๐—น๐—ฒ๐—ฐ๐˜๐˜€ ๐—ฎ ๐˜ƒ๐—ถ๐˜€๐—ถ๐—ผ๐—ป ๐—ณ๐—ผ๐—ฟ ๐—ฝ๐—ฟ๐—ผ๐—ด๐—ฟ๐—ฒ๐˜€๐˜€.The FY 2026 Executive Budget has been formal...
06/10/2025

๐—˜๐˜ƒ๐—ฒ๐—ฟ๐˜† ๐—ป๐˜‚๐—บ๐—ฏ๐—ฒ๐—ฟ ๐—ฟ๐—ฒ๐—ณ๐—น๐—ฒ๐—ฐ๐˜๐˜€ ๐—ฎ ๐—ฝ๐—น๐—ฎ๐—ป, ๐—ฎ๐—ป๐—ฑ ๐—ฒ๐˜ƒ๐—ฒ๐—ฟ๐˜† ๐—ฝ๐—น๐—ฎ๐—ป ๐—ฟ๐—ฒ๐—ณ๐—น๐—ฒ๐—ฐ๐˜๐˜€ ๐—ฎ ๐˜ƒ๐—ถ๐˜€๐—ถ๐—ผ๐—ป ๐—ณ๐—ผ๐—ฟ ๐—ฝ๐—ฟ๐—ผ๐—ด๐—ฟ๐—ฒ๐˜€๐˜€.

The FY 2026 Executive Budget has been formally submitted to our Municipal Mayor, Hon. Roquito G. Tacsagon

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