Sample Transmittal Letter Addressed to the City Budget Officer

REPUBLIC OF THE PHILIPPINES

Barangay CITY OF ILOILO
Logo DISTRICT OF _________
NAME OF BARANGAY

OFFICE OF THE SANGGUNIANG KABATAAN

DATE

MS. VIMINALE A. CAPULSO

Supervising Administrative Officer
OIC - City Budget Office
Iloilo City

Madam:

I respectfully endorse the Sangguniang Kabataan Supplemental Budget No. __ Series of

2020 of Barangay _______________________, District of _____________, Iloilo City in the
amount of (write in words) (₱ write in figures) ONLY for your review and approval.

Your most favorable attention is highly appreciated.

Respectfully yours,

(NAME OF SK CHAIRMAN)
SK Chairman
Sample Transmittal Letter addressed to the SK Council

REPUBLIC OF THE PHILIPPINES

Barangay CITY OF ILOILO
Logo DISTRICT OF _________
NAME OF BARANGAY

OFFICE OF THE SANGGUNIANG KABATAAN

DATE

THE HONORABLE MEMBERS

Sangguniang Kabataan
Barangay _______________
(District), Iloilo City

Ladies and Gentlemen:

This is to respectfully submit the proposed Supplemental Budget No. __ of Barangay

_______________________, District of _____________, Iloilo City for Fiscal Year 2020.

The funding source for the said Supplemental Budget is:

Reversion of Current Appropriations as
--------------------------- ₱
per Resolution No. __ Series of 2020

The reverted current appropriation will be utilized for programs and projects that are very
essential and needed by the youth and constituents of the barangay.

It is to be noted that the proposed appropriations cover projects that are included in the duly
signed Annual Barangay Youth Investment Program (ABYIP) FY 2020 of the Sangguniang
Kabataan.

Accordingly, I respectfully request the Honorable Members of the Sangguniang Kabataan to

enact a Resolution authorizing the proposed Supplemental Budget No. __ for FY 2020.

Respectfully yours,

(NAME OF SK CHAIRMAN)
SK Chairman
Sample Minutes and Resolution for Approving and Adopting Supplemental Budget

REPUBLIC OF THE PHILIPPINES

Barangay CITY OF ILOILO
Logo DISTRICT OF _________
NAME OF BARANGAY

OFFICE OF THE SANGGUNIANG KABATAAN

MINUTES OF THE SPECIAL/REGULAR SESSION OF THE SANGGUNIANG KABATAAN OF

BARANGAY _____________________, ILOILO CITY HELD AT THE __________________ ON
_______________________.

PRESENT:
INSERT NAME Presiding Officer/ SK Chairman
INSERT NAME SK Kagawad
INSERT NAME SK Kagawad
INSERT NAME SK Kagawad
INSERT NAME SK Kagawad
INSERT NAME SK Kagawad
INSERT NAME SK Kagawad
INSERT NAME SK Kagawad
ALSO PRESENT:
INSERT NAME SK Secretary
INSERT NAME SK Treasurer

CALL TO ORDER:
The session was called to order by the Presiding Officer _________________ at (time).

ROLL CALL:
On motion of SK Kagawad ___________________, roll call was dispensed with and the
Presiding Officer declared a quorum.

PRIVILEDGE HOUR: None

QUESTION HOUR: None
FIRST READING AND REFFERAL OF PROPOSED MEASURES AND COMMUNICATION: None

BUSINESS OF THE DAY:

The following measures were brought to the floor for deliberation and approval of the
body.
Upon motion of ___________________________ and duly seconded by
______________________, Resolution No. __ Series of 2020; RESOLUTION APPROVING AND
ADOPTING 2020 SUPPLEMENTAL BUDGET NO. __ OF BARANGAY ________________,
(DISTRICT), ILOILO CITY IN THE AMOUNT OF _________ PESOS (₱ 0.00) ONLY was passed and
approved.

ADJOURNMENT:
Since there were no other matters to be discussed or to be taken up, the session was
adjourned at exactly __________AM/PM on motion of Presiding Officer
_________________and duly seconded by SK Kagawad ___________________.
 I certify to the correctness of
the foregoing minutes.

(NAME OF SK SECRETARY)
SK Secretary

Attested and Concurred:

NAME NAME
SK Kagawad SK Kagawad

NAME NAME
SK Kagawad SK Kagawad

NAME NAME
SK Kagawad SK Kagawad

NAME
SK Kagawad

Approved:

NAME
SK Chairman
 REPUBLIC OF THE PHILIPPINES
Barangay CITY OF ILOILO
Logo DISTRICT OF _________
NAME OF BARANGAY

OFFICE OF THE SANGGUNIANG KABATAAN

Resolution No. __ Series of 2020

RESOLUTION AUTHORIZING SUPPLEMENTAL BUDGET NO. ___ SERIES OF 2020 INVOLVING AN

AMOUNT OF (WRITE IN WORDS) PESOS (₱0.00) ONLY

INTRODUCED BY: SK CHAIRMAN Barangay ____, District of ______, Iloilo City

Be it ordained in Special/Regular Session assembled:

Section 1. The Supplemental Budget of Sangguniang Kabataan of Barangay ____, District of

______, Iloilo City for Fiscal Year 2020 in the amount of (WRITE IN WORDS) PESOS (₱0.00) ONLY
is hereby approved.

The budget documents consisting of the following are incorporated herein and made and
integral part of this Resolution:
1. Statement of funds available
2. Statement of Supplemental Appropriations FY 2020
3. Minutes Approving Supplemental Budget No. ___, Series of 2020
4. Minutes and Resolution of Reversion

Section 2. Source of Funds. The sources of funds for Supplemental Budget in the total amount
of (WRITE IN WORDS) PESOS (₱0.00) ONLY shall be as follows:

Income Sources: Reversion of Current Year Appropriation

FY 2020 as per Resolution No. __ Series of 2020
MOOE: ₱ 0.00
CO: ₱ 0.00
Total: ₱ 0.00

Section 3. Use of Funds. The amount of (WRITE IN WORDS) PESOS (₱0.00.00) ONLY is hereby
appropriated as follows:

(Note: List here the various projects for your Supplemental Budget)
Implementin Object of
Particulars (PPA) AIP Code Account Code Amount
g Office Expenditure
(2) (3) (5) (6)
(1) (4)
Office of the Procurement of Other Supplies
Sangguning Supplies for and Materials 5-02-03-990 ₱
Kabataan Online Class Expenses
₱
₱
₱
TOTAL APPROPRIATIONS ₱
Section 4. Separability Clause. If, for any reason, any Section of provision of the Resolution
No.___ is disallowed in Budget Review or declared invalid by proper authorities, other Sections
or provisions hereof that are not affected thereby shall continue t be in full force and effect.

Section 5. Effectivity. The provisions of this Resolution No. __ shall take effect on (Insert Date),
2020.

ENACTED, This ___ day of Month 2020 at Barangay ____, District of ______, Iloilo City

x………………………………………………………………………………………………………………………………..……………….x

I HEREBY CERTIFY THAT THIS IS A TRUE AND ACCURATE COPY OF THE RESOLUTION DULY
ENACTED BY THE SANGGUNIANG KABATAAN ON (INSERT DATE), 2020 AT BARANGAY _______,
DISTRICT OF _____________, ILOILO CITY.

NAME
SK Secretary

Approved:

NAME
SK Chairman
 STATEMENT OF SUPPLEMENTAL APPROPRIATIONS, FY 2020
OFFICE OF THE SANGGUNIANG KABATAAN
NAME OF BARANGAY
DISTRICT OF _________
CITY OF ILOILO

(Note: List here the various projects for your Supplemental Budget)

Implementing Office Particulars (PPA) AIP Code Object of Expenditure Account Code
Amount (6)
(1) (2) (3) (4) (5)

Office of the Sangguning Procurement of Supplies for Other Supplies and

5-02-03-990 ₱
Kabataan Online Class Materials Expenses
₱
₱
₱
₱
₱
TOTAL APPROPRIATIONS ₱

Prepared by: Approved by:

NAME NAME
SK Treasurer SK Chairperson

(Note: AIP CODE refers to Annual Investment Plan Code of your respective Barangay. If your barangay has AIP codes for various Projects, Programs, or Activities
(PPAs), copy the AIP code and if none, leave blank. On the other hand, commonly used ACCOUNT CODES are listed below.)
 COMMONLY USED ACCOUNT CODES FOR BARANGAYS
MANUAL ON FINANCIAL MANAGEMENT FOR BARANGAYS

DESCRIPTION CODE
I. RECEIPTS / REVENUE  
  A. TAX REVENUE  
    1. Real Property Tax 4-01-01-010
    2. Business Tax 4-01-02-010
    3. Share from Internal Revenue Allotment (IRA 4-01-04-010
  B. ASSISTANCE & SUBSIDY  
    1. Subsidy from LGU's 4-02-01-020
  C. SERVICE REVENUE  
    1. Clerance & Certification Fees 4-04-01-010
    2. Other Income Service Revenue 4-04-01-990
         
II.
 
EXPENDITURES  
  A. PERSONAL SERVICES  
    1. Other Compensation  
      1.A Honoraria 5-01-02-050
      1.B Mid - Year Bonus 5-01-02-060
      1.C Year - End Bonus 5-01-02-060
      1.D Cash Gift 5-01-02-070
      1.E Allowance 5-01-02-990
    2. Personnel Benefits Conributions  
      2.A PAG-IBIG Contributions 5-01-02-020
      2.B PHILHEALTH Contributions 5-01-03-030
    3. Other Personnel Benefits  

      3.A Monetization of Leave Credits 5-01-04-990

      3.B Productivity Enhancement Incentives
  B. MAINTENANCE & OTHER OPERATING EXPENSES  
    1. Traveling Expenses (Local & Foreign) 5-02-01-010
    2. Training Expenses 5-02-02-010
    3. Supplies & Materials Expenses  
      3.A Office Supplies 5-02-03-010
      3.B Accountable Forms 5-02-03-020
      3.C Welfare Goods Expenses 5-02-03-030
      (goods during calamities e.g. blankets, boots, flashlight,etc.)  
      3.D Drugs & Medicines Expenses 5-02-03-040
      3.E Fuel, Oil & Lubricants Expenses 5-02-03-050
      3.F Other Supplies & Materials Expenses 5-02-03-990
      (Not falling under any category)  
    4. Utility Expenses  
      4.A Water Expenses 5-02-04-010
      4.B Electricity Expenses 5-02-14-020
    5. Communication Expenses  
      5.A Postage & Courier Services 5-02-05-010
      5.B Telephone Expense 5-02-05-020
      5.C Internet Subscription Expense 5-02-05-030
      5.D Cable, Satellite, Telegraph & Radio Expenses 5-02-05-040
    6. Desitting & Dredging Expenses (Declogging Expenses) 5-02-06-020
    7. Professional Services  
      7.A Auditing Services 5-02-07-010
      7.B Consulting Services 5-02-07-020
      7.C Other Professional Services (Notarial Services) 5-02-07-990
    8. Repair & Maintenance  
      8.A Repair & Maintenance Infrastructure Assets 5-02-09-020
      01 - Road Networks  
      02 - Flood Control System  
      03 - Sewer System  
      04 - Water Supply System  
      09 - Parks, Plaza & Monuments  
      99 - Other Infrastructure Assets  
      8.B Repairs & Maintenance - Building & Structures 5-02-09-030
      8.C Repairs & Maintenance - Machinery & Equipment 5-02-09-040
      01 - Machinery  
      02 - Office Euipment  
      03 - ICT Equipment  
      07 - Communication of Equipment  
      08 - Construction & Heavy Equipment  
      10 - Military, Police & Security Equipment (Repair & Reset of CCTV)  
      13 - Sports Equipment  
      14 - Technical & Scientific Equipment  
      99 - Other Machinery & Equipment  
      8.D Repair & Maintenance Transportation Equipment 5-02-09-050
      01 - Motor Vehicles  
      04 - Watercrafts  
      99 - Other Transportation Equipment  
      8.E Repair & Maintenance - Furniture & Fixtures 5-02-09-060
      8.F Repair & Maintenance - Other Property, Plant 5-02-13-990
    9. Taxes, Insurance, Premiums & Other Fees  
      9.A Fidelity Bond Premiums 5-02-11-010
      9.B Insurance Expenses 5-02-11-020
    10. Other Maintenance & Operating Expenses  
      10.A Advertising Expenses 5-02-99-010
      10.B Extraordinary Expenses 5-02-99-020
      10.C Rent/Lease Expenses 5-02-99-040
      10.D Membership Dues & Contributions to Organizations 5-02-99-050
      10.E Subscription Expenses 5-02-99-060
      10.F Other Maintenance & Operating Expenses 5-02-99-990
      (Medical Mission Program; Programs - Anti TB, Drug Abuse, BNS,  
      VAWC; GAP - Peace & Order, Senior Citizen, PWD, Health Care)  
  C. CAPITAL OUTLAY - are expenses that cost Php 15,000.00 or more PER UNIT  
    1. Property, Plant & Equipment  
      1.A Land (Purchase of Lot) 1-07-01-010
      1.B Land Improvement 1-07-02-990
    2. Infrastructure Assets  
      2.A Road Network 1-07-03-010
      (roads, highways, bridges, traffic lights, signages)  
      2.B Flood Control System (sea walls, drainage system) 1-07-03-020
      2.C Sewer System (canals) 1-07-03-030
      2.D Water Supply System 1-07-03-040
      (wells, dams, pumping station, irrigation)  
      2.E Parks, Plazas & Monuments 1-07-03-050
      2.F Other Infrastructure Assets (solar panel, street lights) 1-07-03-990
    3. Buildings & Other Structures  
      3.A Buildings (office used in government) 1-07-04-010
      (Brgy. Hall, daycare worker, multi-purpose)  
      3.B School Buildings 1-07-04-020
      3.C Hospital & Health Centers 1-07-04-030
      3.D Markets 1-07-04-040
    3.E Other Structures 1-07-04-990
    4. Machinery & Equipment  
      4.A Office Equipment (photocopy machine, aircon, electric fan) 1-07-05-020
      4.B Information & Communication Technology Equipment 1-07-05-030
      (computer, printer, scanner, laptop)  
      4.C Communication Equipment (TV, telephone, radio) 1-07-05-040
      4.D Disaster Response & Rescue Equipment 1-07-05-060
      01 - Firelighting Equipment  
      02 - Flood Rescue Equipment  
      03 - Earthquake Rescue Equipment  
      04 - Volcanic Eruption Rescue Equipment  
      05 - Landslide Rescue Equipment  
      4.E Military, Police & Security Equipment 1-07-05-070
      (CCTV, mobile cars, patrol boats, armored vehicles)  
      4.F Sports Equipment 1-07-05-080
      (treadmills, static bike, basketball board, boxing ring)  
      4.G Technical & Scientific Equipment 1-07-05-090
      (musical instruments, telescopes, weather tracking)  
      4.H Other Machinery & Equipment (medical equipment) 1-07-05-990
    5. Transportation Equipment  
      5.A Motor Vehicles 1-07-06-010
      5.B Water Crafts 1-07-06-020
      5.C Other Transportation Equipment 1-07-06-990
    6. Furniture & Fixtires & Books  
      6.A Furnitures & Fixtures (bulletin board) 1-07-07-010
      (tables, chairs, filing cabinet, medicine cabinet, bookshelves)  
      6.B Books (CD/DVD, Copies of Books) 1-07-07-020

Sample Project Design (Note: The City Budget Office requires the submission of project
design/s in order to easily identify expenses as MOOE or CO. Make project designs for ALL of
your listed PPAs)

REPUBLIC OF THE PHILIPPINES

CITY OF ILOILO
 DISTRICT OF _________
NAME OF BARANGAY

OFFICE OF THE SANGGUNIANG KABATAAN

PROJECT DESIGN

Particulars (PPA): Procurement of Supplies for Online Class

Project Cost: ₱ 0.00
Beneficiaries: Barangay Youth Constituents

Rationale:
The Covid-19 pandemic has resulted in schools shut down across the world. As a result,
education has changed dramatically, with the distinctive rise of e-learning, whereby teaching is
undertaken remotely on digital platforms. With this sudden shift, some student-youth don’t
have enough resources to make their online classes efficient and convenient.

Objectives:
1. To provide student-youth of the barangay with basic supplies needed for their online
classes.
2. To provide study-youth with the flexibility in taking classes and working on their outputs
on their own pace and time.
3. To encourage the student-youth to become responsible with their education with the
information and supplies made available for them.

Methodology:
The Sangguniang Kabataan Council with procure various supplies that will be distributed
to the student-youth of the barangay in order to make their online classes efficient and
convenient.

Budgetary Requirements:

PARTICULARS QUANTITY UNIT COST SUB TOTAL

Foldable Laptop Table ₱ 0.00 ₱ 0.00
USB Flash Drive ₱ 0.00 ₱ 0.00
Earphones ₱ 0.00 ₱ 0.00
Load Cards ₱ 0.00 ₱ 0.00
Study lamp ₱ 0.00 ₱ 0.00
Notebook ₱ 0.00 ₱ 0.00
Ballpen ₱ 0.00 ₱ 0.00
Monthly Calendar Planner ₱ 0.00 ₱ 0.00
GRAND TOTAL ₱ 0.00
Expected Output/Outcome:
Student-youth have access to proficient online technology for their continuous
education that meets their needs.
Prepared By:

NAME
SK Chairman

Attested:

NAME NAME
SK Kagawad SK Kagawad

NAME NAME
SK Kagawad SK Kagawad

NAME NAME
SK Kagawad SK Kagawad

NAME
SK Kagawad