Barangay

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Ang ***Barangay*** ay ang pinakamaliit na pampamahalaa'ng bahagi o pinakapayak na dibisyo'ng politikal ng Republika ng Pilipinas. Ito ay katutubo'ng sistema ng pamahalaan na malaon nang umiiral sa buo'ng kapuluan ng bansa bago pa man dumating ang mga Kastila.

Halaw sa salita'ng ***balangay*** bila'ng yao'ng uri ng sasakya'ng pandagat *(bangka)* na ayon sa kasaysayan ay siya'ng sinakyan ng mga Asyano'ng nagsipaglakbay upa'ng manirahan sa Pilipinas, and barangay ay isa'ng patunay na bago pa man dumating ang mga dayuha'ng mananakop ay mayroon nang umiiral na sistema ng pamahalaan Pilipinas -- katibayan ng antas ng pambansa'ng sibilisasyon.

## Kahalagahan at Mandato

Batay sa ***Section 384*** ng *Republic Act No. 7160* na higit kilala bilang *Ang Kodigo ng Lokal na Pamahalaan ng 1991* ang barangay ay may sumusunod na mahalaga'ng kaatasa'ng batas:

**Section 384.** *Role of the Barangay.* - As the basic political unit, the barangay serves as the primary planning and implementing unit of government policies, plans, programs, projects, and activities in the community, and as a forum wherein the collective views of the people may be expressed, crystallized and considered, and where disputes may be amicably settled.

## Alituntuni'ng Pangkatatagan

Ang sumusunod ay mga probisyo'ng nabibilang sa ***Chapter I*** *(Role and Creation of the Barangay)* ng ***Title I*** *(The Barangay)*, ***Book III*** *(Local Government Units)* ng Republic Act No. 7160 o ang *Kodigo ng Pamahalaa'ng Lokal ng 1991*

**Section 385.** *Manner of Creation.* - A barangay may be created, divided, merged, abolished, or its boundary substantially altered, by law or by an ordinance of the sangguniang panlalawigan or panlungsod, subject to approval by a majority of the votes cast in a plebiscite to be conducted by the COMELEC in the local government unit or units directly affected within such period of time as may be determined by the law or ordinance creating said barangay. In the case of the creation of barangays by the sangguniang panlalawigan, the recommendation of the sangguniang bayan concerned shall be necessary.

**Section 386.** *Requisites for Creation. -*

**(a)** A barangay may be created out of a contiguous territory which has a population of at least two thousand (2,000) inhabitants as certified by the National Statistics Office except in cities and municipalities within Metro Manila and other metropolitan political subdivisions or in highly urbanized cities where such territory shall have a certified population of at least five thousand (5,000) inhabitants: Provided, That the creation thereof shall not reduce the population of the original barangay or barangays to less than the minimum requirement prescribed herein.

To enhance the delivery of basic services in the indigenous cultural communities, barangays may be created in such communities by an Act of Congress, notwithstanding the above requirement.

**(b)** The territorial jurisdiction of the new barangay shall be properly identified by metes and bounds or by more or less permanent natural boundaries. The territory need not be contiguous if it comprises two (2) or more islands.

**(c)** The governor or city mayor may prepare a consolidation plan for barangays, based on the criteria prescribed in this Section, within his territorial jurisdiction. The plan shall be submitted to the sangguniang panlalawigan or sangguniang panlungsod concerned for appropriate action.

In the case of municipalities within the Metropolitan Manila Area and other metropolitan political subdivisions, the barangay consolidation plan shall be prepared and approved by the sangguniang bayan concerned.

## Pananalapi'ng Pambarangay

ARTICLE II

Barangay Budgets
**Section 329.** *Barangay Funds.* - Unless otherwise provided in this Title, all the income of the barangay from whatever source shall accrue to its general fund and shall, at the option of the barangay concerned, be kept as trust fund in the custody of the city or municipal treasurer or be deposited in a bank, preferably government-owned, situated in or nearest to its area of jurisdiction. Such funds shall be disbursed in accordance with the provisions of this Title. Ten percent (10%) of the general fund of the barangay shall be set aside for the sangguniang kabataan.

**Section 330.** *Submission of Detailed Statements of Income and Expenditures for the Barangay Budgets.* - On or before the fifteenth (15th) day of September of each year, the barangay treasurer shall submit to the punong barangay a statement covering the estimates of income and expenditures for the ensuing fiscal year, based on a certified statement issued by the city or municipal treasurer covering the estimates of income from local sources for the barangay concerned.

**Section 331.** *Preparation of the Barangay Budget.* -

**(a)** Upon receipt of the statement of income and expenditures from the barangay treasurer, the punong barangay shall prepare the barangay budget for the ensuing fiscal year in the manner and within the period prescribed in this Title and submit the annual barangay budget to the sangguniang barangay for legislative enactment.

**(b)** The total annual appropriations for personal services of a barangay for one (1) fiscal year shall not exceed fifty-five percent (55%) of the total annual income actually realized from local sources during the next preceding fiscal year.

**(c)** The barangay budget shall likewise be subject to the same budgetary requirements and limitations hereinabove prescribed.

**Section 332.** *Effectivity of Barangay Budgets.* - The ordinance enacting the annual budget shall take effect at the beginning of the ensuing calendar year. An ordinance enacting a supplemental budget, however, shall take effect upon its approval or on the date fixed therein.

The responsibility for the execution of the annual and supplemental budgets and the accountability therefor shall be vested primarily in the punong barangay concerned.

**Section 333.** *Review of the Barangay Budget.* -

**(a)** Within ten (10) days from its approval, copies of the barangay ordinance authorizing the annual appropriations shall be furnished the sangguniang panlungsod or the sangguniang bayan, as the case may be, through the city or municipal budget officer. The sanggunian concerned shall have the power to review such ordinance in order to ensure that the provisions of this Title are complied with. If within sixty (60) days after the receipt of the ordinance, the sanggunian concerned takes no action thereon, the same shall continue to be in full force and effect. If within the same period, the sanggunian concerned shall have ascertained that the ordinance contains appropriations in excess of the estimates of the income duly certified as collectible, or that the same has not complied with the budgetary requirements set forth in this Title, the said ordinance shall be declared inoperative in its entirety or in part. Items of appropriation contrary to, or in excess of, any of the general limitations or the maximum amount prescribed in this Title shall be disallowed or reduced accordingly.

**(b)** Within the period hereinabove fixed, the sangguniang panlungsod or sangguniang bayan concerned shall return the barangay ordinance, through the city or municipal budget officer, to the punong barangay with the advice of action thereon for proper adjustments, in which event, the barangay shall operate on the ordinance authorizing annual appropriations of the preceding fiscal year until such time that the new ordinance authorizing annual appropriations shall have met the objections raised. Upon receipt of such advice, the barangay treasurer or the city or municipal treasurer who has custody of the funds shall not make further disbursement from any item of appropriation declared inoperative, disallowed, or reduced.

**Section 334.** *Barangay Financial Procedures.* -

**(a)** The barangay treasurer shall collect all taxes, fees, and other charges due and contributions accruing to the barangay for which he shall issue official receipts, and shall deposit all collections with the city or municipal treasury or in the depository account maintained in the name of the barangay within five (5) days after receipt thereof. He may collect real property taxes and such other taxes as may be imposed by a province, city or municipality that are due in his barangay only after being deputized by the local treasurer concerned for the purpose.

**(b)** The barangay treasurer may be authorized by the sangguniang barangay to make direct purchases amounting to not more than One thousand pesos (P1,000.00) at any time for the ordinary and essential needs of the barangay. The petty cash that the barangay treasurer may be authorized to hold for the purpose shall not exceed twenty percent (20%) of the funds available and to the credit of the barangay treasury.

**(c)** The financial records of the barangay shall be kept in the office of the city or municipal accountant in simplified manner as prescribed by the Commission on Audit. Representatives of the Commission on Audit shall audit such accounts annually or as often as may be necessary and make a report of the audit to the sangguniang panlungsod or sangguniang bayan, as the case may be. The Commission on Audit shall prescribe and put into effect simplified procedures for barangay finances within six (6) months following the effectivity of this Code.

Ferdinand A. Oreas (talk) 14:20, Marso 14, 2018 (UTC)