Government Budgeting

18 Mar 2022

How much and how to compute the honoraria of barangay officials?

The Local Government Code of 1991 provides that, barangay officials shall be compensated in the form of honorarium at an amount not less than P1,000 per month for the Punong Barangay and P600 each per month for the Sangguniang Barangay members, Barangay Treasurer and Barangay Secretary. Department of Budget and Management Please check Local Budget Circular No. 63 and check the salary schedule being used by your municipality. Gerry Bautista Capalac Under Local Budget Circular No. 63, the maximum honorarium rate is equivalent to SG-14 for the Punong Barangay and SG-10 for the other officials. How can this be increased?...

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9 Nov 2021

Rules and Regulations on the Grant of Year End Bonus and Cash Gift (Forum Compilations)

Topic 23: An employee had tendered his resignation within the payout period for the payment of year end bonus. Can the employee still claim his year end bonus? Topic 22: An employee had multiple employment status during the year (i.e, temporary and contract of service), how will this affect his year end bonus and cash gift? Topic 21: If an employee was hired on July 10 of the current year, is he entitled to year end bonus and cash gift? Topic 20: If an employee has financial liabilities (e.g., unremitted collection), can it be deducted against his year end bonus?...

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31 May 2021

Can LGUs charge MOOE-related expenditures against their 20% Development Fund?

[ad_1] Hi Gabby: We are currently conducting preliminary budget review on the 2019 ABs of barangays. There are cases where appropriations under 20% DF are in the nature of MOOE. Is this violative of DILG-DBM JMC No. 2017-7, item 2.3, which provides, all development projects xxx shall partake the nature of investment or capital expenditures? If so, could we compel barangays to comply strictly with this provision considering their limited resources? I understand that this page is a good avenue to raise issues commonly encountered by PFM practitioners. The views of the avid subscribers of this page would be of...

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