Republic of the Philippines

House of Representative:
Quezon City, Metro Manila

Nineteenth Congress
Second Regular Session

HOUSE BILL NO. 2764

Introduced by Representative Antonio “Ony” A. Ferrer

EXPLANATORY NOTE

This bill seeks to strengthen the fiscal administration in barangays
by professionalizing the position of barangay treasurers and creating a
position for barangay bookkeepers, amending for the purpose Republic
Act No. 7160, as amended, otherwise known as the “Local Government
Code of 1991.”

Improving the fiscal administration of local government units
(LGUs) in the Philippines is key to enhancing public service delivery,
transparency, and local autonomy. With an efficient and professional
fiscal administration, LGUs can improve tax collection efficiency

This measure introduces additional qualification requirements for
barangay treasurers in recognition of their role as custodians of public
funds and the fiduciary responsibilities inherent to their position.
Recognizing the vital role of barangay treasurers as frontline financial
administrators in local governance elevates their position, strengthens
their capacity, and provides fair and improved compensation. By doing so,
it will foster greater efficiency, ensure fiscal transparency, and promote
accountability and good governance at the level of the barangay.

Under this bill, the position of barangay bookkeeper is also
created to assist the barangay treasurers in the barangay fiscal
administration. Barangay treasurers and bookkeepers must possess


relevant educational and professional qualifications such as bachelor’s
degree. Barangay treasurers and bookkeepers must be able to maintain
accurate financial and ensure compliance with fiscal regulations.

In view of the foregoing, the immediate passage of this bill is
earnestly sought.

ANTONIO “ONY” A, FERRER


DCIDKHEWN—

Republic of the Philippines

House of Representatives
Quezon City, Metro Manila

Nineteenth Congress
Second Regular Session

ZL
HOUSE BILL No, _2764

Introduced by Representative Antonio “Ony” A. Ferrer

AN ACT
STRENGTHENING THE BARANGAY FISCAL ADMINISTRATION
BY PROFESSIONALIZING THE POSITION OF BARANGAY
TREASURERS AND CREATING A POSITION FOR BARANGAY
BOOKKEEPERS, AMENDING FOR THE PURPOSE REPUBLIC ACT
NO. 7160, AS AMENDED, OTHERWISE KNOWN AS THE “LOCAL
GOVERNMENT CODE OF 1991”

Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:

SECTION 1. Section 395 of Republic Act No. 7160, as amended, is
further amended to read as follows:
“SECTION 395. Barangay Treasurer: Appointment,
Qualifications, Powers and Duties. — xxx.
“(a) The barangay treasurer shall be appointed by the

punong barangay with the concurrence of the majority of all the


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sangguniang barangay members. [The-appointment-of the-barangay

Commission]

“(b) The barangay treasurer shall be of legal age, OF GOOD
MORAL CHARACTER, a qualified voter, [and] an actual resident
of the barangay concerned{:], HOLDER OF A BACHELOR’S
DEGREE OR HAS COMPLETED A SPECIAL COURSE OR
TRAINING MANDATED BY THE DEPARTMENT OF THE
INTERIOR AND LOCAL GOVERNMENT (DILG).

“(c) XXX.

“(d) xxx.

“(e) The barangay treasurer shall:

“CD Xxx;
00K;

“(6) Xxx;

“(7) Plan and attend to the rural postal circuit within
his jurisdiction; [and]

“(8) MAINTAIN, UPDATE, AND COMPLETE
ACCURATE FINANCIAL RECORDS;

“(9) ENSURE COMPLIANCE OF THE
BARANGAY WITH THE FISCAL REGULATIONS;

AND


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“{€8] (10) Exercise such other powers and perform
such other duties and functions as may be prescribed by law or
ordinance.

“(F) THE BARANGAY TREASURER IS ENTITLED
TO AN HONORARIUM EQUIVALENT TO THE SALARY OF
AN ADMINISTRATIVE OFFICER Hl, OR AT LEAST
SALARY GRADE 15 SUBJECT TO THE APPLICABLE RATE
OF PAY IN THE CITY OR MUNICIPALITY CONCERNED.”

SEC. 2. A new section, denominated as Section 395-A , is inserted after
Section 395 of the same Act to read as follows:

“SEC. 395-A. BARANGAY BOOKKEEPER. — THERE SHALL BE
A BARANGAY BOOKKEEPER IN EVERY BARANGAY WHICH
SHALL BE APPOINTED BY THE PUNONG BARANGAY WITH THE
CONCURRENCE OF THE MAJORITY OF ALL THE SANGGUNIANG
BARANGAY MEMBERS.

“THE BARANGAY BOOKKEEPER SHALL ASSIST THE
BARANGAY TREASURER IN THE FISCAL ADMINISTRATION AND
IN THE PERFORMANCE OF DUTIES ENUMERATED UNDER
SECTION 395 OF THIS ACT.

“THE BARANGAY BOOKKEEPER SHALL HAVE THE SAME

QUALIFICATIONS AS THE BARANGAY TREASURER.


“THE BARANGAY BOOKKEEPER IS ENTITLED TO
RECEIVE AN HONORARIUM EQUIVALENT TO ONE SALARY
GRADE LOWER THAN THE HONORARIUM OF THE BARANGAY
TREASURER.”

SEC. 3. Within sixty (60) days from the effectivity of this Act, the
Secretary of the Interior and Local Government shall issue the necessary rules
and regulations for the effective implementation of this Act.

SEC. 4. If any provision of this act is declared invalid or
unconstitutional the remaining provisions not affected shall remain in full force
and effect.

SEC. 5. All laws, decrees, executive orders, rules and regulations and
other issuances, or parts thereof, inconsistent with the provisions of this Act, are
hereby repealed, amended or modified accordingly.

SEC. 6. This Act shall take effect fifteen (15) days after its publication
in the Official Gazette or in a newspaper of general circulation.

Approved,