Budget operations manual for barangays

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we bring to you the 2016 Edition of the Budget Operations Manual for provincial, city, municipal or barangay level, shall assist the corresponding CHAPTERS I. General Accounting Instruction 12.1 Fiscal Responsibilities of Barangay Officials Statement of Comparison Budget and Actual AmountsA barangay budget consists of the following: • Estimates of income; and,. • Total appropriations covering current operating expenditures and. Government Budgeting Manual published by DBM in 1998;. * Section 354 of the Local Government Code authorizes DBM & COA to promulgate a. Budget Operations shall follow strictly the provisions of R.A. 9184. Reference: Department of Budget and Management. (2006). Budget Operations Manual for Barangays