Republic of the Philippines

Region VII
Province of Bohol
Municipality of Candijay
BARANGAY LUNGSODAAN

OFFICE OF THE SANGGUNIANG KABATAAN

SK Approved Annual Budget for CY 2023

On April 24, 2023 the SK of Barangay Lungsodaan, Candijay, Bohol, through SK Resolution
No. 004, s-2023, has approved the SK Annual Budget for CY 2023, amounting to Three Hundred
Forty-Four Thousand Seven Hundred Seven Pesos and Sixty Centavos (P344,707.60) equivalent to
10% of the approved budget of Barangay Lungsodaan, Candijay, Bohol.

PROJECT/ACTIVITIES Duration of Expenditure Class AMOUNT

Program CO
(Object of Expenditures) Projects/Activities MOOE
Part I. Receipts Program
Ten percent 10% of the general fund of the Barangay Lungsodaan, Candijay, Bohol January-December 344,707.60 344,707.60
TOTAL ESTIMATED FUNDS AVAILABLE FOR BUDGET 344,707.60 344,707.60

Part II. Expenditure Program

A. Governance and Active Citizenship
Current Operating Expenditures Maintenance and Other Operating Expenses (MOOE) January – December 273,294.49 273,294.49
(COE) (As needed)
Honorarium for Sangguniang
Kabataan Member 75,600.00
Training Expenses 45,000.00
Travelling Expenses 20,000.00
Office Supplies Expenses 4,000.00
Fuel, Oil, Lubricant Expenses 3,500.00
Repair and Maintenance-
Machinery and Equipment 90,000.00
Fidelity Bond Premiums 3,500.00
Conduct of Linggo ng Kabataan 13,000.00
Conduct of Katipunan ng
Kabataan Assembly 2,500.00
Other MOOE 16,194.49
Total Governance and Active Citizenship 273,294.49 273,294.49
B. Peace Building and Security & Social Inclusion and Equity
Health
Education
1. Liga ng Kabataan Sports project/activities January-December 27,000 27,000
Sports Activity
Other Supplies and Materials 27,000
Expenses
2. Provision of support Celebration of Barangay Foundation Day January-December 20,000 20,000
for the participation
in Barangay Other Supplies and Materials 20,000
Foundation Day Expenses

3. Provision of School Supplies to Giving of School Supplies January - December 10,000 10,000
ALS Students and KK in the
Barangay Other Supplies and Materials 10,000
Expenses

4. Skul KO, Ayaw sa Droga Provide an orientation on how to Lead a Drug Free life for January - December 3,500 3,500
Project the Youth

Other Supplies and Materials 3,500

Expenses
4. Nutrition Feeding Program Provide rich nutritional added foods by having a Feeding January - December 3,000 3,000
Program

Other Supplies and Materials 3,000

Expenses
5. Kabataan Mental Physical and Orientation of Different health areas concerning the youth January - December 3,000 3,000
Sexual Health Symposium
Other Supplies and Materials 3,000
Expenses

6. Kabataan Mental Physical and Orientation of Different health areas concerning the youth January - December 3,000 3,000
Sexual Health Symposium
Other Supplies and Materials 3,000
Expenses

Total Peace Building and Security & Social Inclusion and Equity 66,500 66,500
Health
Education
C. Agriculture and Environment
 Republic of the Philippines
Region VII
Province of Bohol
Municipality of Candijay
BARANGAY LUNGSODAAN

OFFICE OF THE SANGGUNIANG KABATAAN

1. Clean and Green Tree and Mangrove Planting January - December 1,800 1,800
Program
Other Supplies and Materials 1,800
Expenses
2. 4-H Club 4-H Club Organized January - December 1,000 1,000
Revitalized
Other Supplies and Materials 1,000
Expenses

Total Agriculture and Environment 2,800 2,800

D. Economic Empowerment and Global Mobility
1. Training and Capacity Building on Economic Empowerment January - December 1,113.11 1,113.11
technical assistance
on livelihood Other Supplies and Materials 1,800
management, life Expenses
skills,
entrepreneurship,
financial literacy,etc.

2. Improvement of E E-learning Facility January - December 1,000 1,000

Learning Center
Other Supplies and Materials 1,000
Expenses

Total Economic Empowerment and Global Mobility 2,113.11 2,113.11

TOTAL EXPENDITURE PROGRAM 344,707.60 344,707.60
BALANCE 0

Approved by:

MS. MARY JOY L. MAPUTE MS. ALYZA MAE S. LOQUIAS

SK Treasurer SK Secretary

HON. RICO R. VALLESPIN HON. MA. IVY A. ORAIN HON. MARVEN B, AMORA
SK Kagawad SK Kagawad SK Kagawad

Certified Correct:

HON. DEVORAH JANE A. AMOLO

SK Chairperson
 Republic of the Philippines
Region VII
Province of Bohol
Municipality of Candijay
BARANGAY LUNGSODAAN

OFFICE OF THE SANGGUNIANG KABATAAN

Presented below are the SK transactions for January – December, 2019:

Date Particulars Amount

January
1/2/19 1. Record the Approved Annual Budget of SK of Barangay San 1,200,000
Francisco, Quezon City amounting to P1,200,000.

1/07/19 2. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of January,
2019 per OR No. 001.

3. Deposited the amount received to Land Bank of the Philippines 100,000

(LBP) under current account No. 1692-1216-50 per VDS No. 001.

February
2/04/19 4. Based on the approved PR No. 2019-01-001 and after 48,000
accomplishing the required procedures in procurement in
accordance with RA 9184, prepared PO No. 2019-02-001 and other
supporting documents to purchase office supplies and one computer
set to Hidalgo Enterprises charged to General Administration
Program.

Particulars Gross Amount

Office Supplies 30,000
Computer set 18,000
Total 48,000
2/11/19 5. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of February,
2019 per OR No. 002.

6. Deposited the amount received to LBP per VDS No. 002. 100,000

2/27/19 7. Paid the electricity and water bills for the month of February, 2019, 3,174
net of withholding tax.
Check Gross Withholding Tax Net
Payee DV No. No. Amount VAT EWT Amount
Meralco 2019-02- 01111 2,564 114 0 2,450
001
Maynilad 2019-02- 01112 758 34 0 724
002
Total 3,322 148 0 3,174

2/28/19 8. Prepared DV No. 2019-02-003 and Check No. 01113 payable to 148
Bureau of Internal Revenue for the remittance of withholding taxes
amounting to P148.

Withholding Tax
Particulars VAT EWT Total
Electricity Expenses 114 0 114
Water Expenses 34 0 34
148 0 148
 Republic of the Philippines
Region VII
Province of Bohol
Municipality of Candijay
BARANGAY LUNGSODAAN

OFFICE OF THE SANGGUNIANG KABATAAN

Date Particulars Amount

March
3/01/19 9. Received office supplies and one computer set from Hidalgo 48,000
Enterprises per IAR No. 2019-03-001 and other supporting
documents.

Particulars Gross Amount

Office Supplies 30,000
Computer set 18,000
Total 48,000

3/02/19 10. Prepared DV No. 2019-03-004 and Check No. 01114 for payment 45,428
of the purchased office supplies and one computer set to Hidalgo
Enterprises supported by PO No. 2019-02-001 and IAR No. 2019-
03-001 and other supporting documents. (Net of withholding tax)

Gross Withholding Tax Net

Particulars Amount VAT EWT Amount
Office Supplies 30,000 1,339 268 28,393
Computer set 18,000 804 161 17,035
Total 48,000 2,143 429 45,428

3/11/19 11. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of March,
2019 per OR No. 003.

12. Deposited the amount received to LBP per VDS No. 003. 100,000

3/22/19 13. Received check donation amounting to P150,000 from ABS-CBN 150,000
Foundation Inc. for the construction of waiting shed per OR
No. 004. The donation was approved through an SK Resolution No.
001, S-2019 dated March 22, 2019. The construction of waiting
shed is in accordance with the ABYIP.

14. Deposited the donation of ABS-CBN to LBP per VDS No. 004. 150,000

3/30/19 15. Prepared DV No. 2019-03-005 and Check No. 01115 payable to 2,572
Bureau of Internal Revenue for the remittance of withholding taxes
amounting to P2,572.

Withholding Tax
Particulars VAT EWT Total
Office Supplies 1,339 268 1,607
Computer set 804 161 965
2,143 429 2,572

April
 Republic of the Philippines
Region VII
Province of Bohol
Municipality of Candijay
BARANGAY LUNGSODAAN

OFFICE OF THE SANGGUNIANG KABATAAN

4/10/19 16. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of April,
2019 per OR No. 005.

17. Deposited the amount received to LBP per VDS No. 005. 100,000

Date Particulars Amount

May
5/10/19 18. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of May
2019 per OR No. 006.

19. Deposited the amount received to LBP per VDS No. 006. 100,000

5/15/19 20. Granted cash advances for travel to the following SK officials to 40,500
attend the training/seminar on the Handbook on the Financial
Transactions of the Sangguniang Kabataan on May 20-24 at the
Professional and Institutional Development Sector, COA:

Payee DV No. Check No. Amount

Maria Reyes 2019-05-006 01116 13,500
Rene Santos 2019-05-007 01117 13,500
Jose Ramos 2019-05-008 01118 13,500
Total 40,500

21. Paid the Registration fee to the COA amounting to P30,000 for the 30,000
three attendees per DV No. 2019-05-009 and Check No. 01119.

June
6/10/19 22. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of June
2019 per OR No. 007.
23. Deposited the amount received to LBP per VDS No. 007. 100,000

July
7/1/19 24. Received the amount of P500 each from Maria Reyes, Rene Santos 1,500
and Jose Ramos for the refund of excess cash advance granted on
May 15, 2019. Issued ORs to the SK Officials.
Amount
Name of SK Officials OR Nos. returned
Maria Reyes OR No. 008 500
Rene Santos OR No. 009 500
Jose Ramos OR No. 010 500
 Republic of the Philippines
Region VII
Province of Bohol
Municipality of Candijay
BARANGAY LUNGSODAAN

OFFICE OF THE SANGGUNIANG KABATAAN

Total 1,500

25. Deposited the amount of P1,500 to LBP per VDS No. 008. 1,500

26. Received the liquidation report submitted by Maria Reyes, Rene 39,000
Santos and Jose Ramos.
Actual
Name of SK Officials LR Nos. expenses
Maria Reyes LR No. 2019-07-001 13,000
Rene Santos LR No. 2019-07-002 13,000
Jose Ramos LR No. 2019-07-003 13,000
Total 39,000

Date Particulars Amount

7/10/19 27. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of July,
2019 per OR No. 011.

28. Deposited the amount received to LBP per VDS No. 009. 100,000

7/20/19 29. Granted of cash advance to Rene Santos – SK Treasurer for the 30,000
implementation of “Youth employment and livelihood program”
per DV No. 2019-07-010 and Check No. 01120.

August
8/10/19 30. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of August,
2019 per OR No. 012.

31. Deposited the amount received to LBP per VDS No. 010. 100,000

8/16/19 32. Paid Membership Dues to the SK Pederasyon-NCR amounting to 20,000

P20,000 per DV No. 2019-08-011 and Check No. 01121.

September
9/09/19 33. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of
September, 2019 per OR No. 013.

34. Deposited the amount received to LBP per VDS No. 011. 100,000
 Republic of the Philippines
Region VII
Province of Bohol
Municipality of Candijay
BARANGAY LUNGSODAAN

OFFICE OF THE SANGGUNIANG KABATAAN

9/19/19 35. Received the amount of P5,000 from Rene Santos – SK Treasurer 5,000
for the refund of excess cash advance made on July 20, 2019 per
OR No. 014.

36. Received the liquidation report per LR No. 2019-09-004 submitted 25,000
by Rene Santos – SK Treasurer for the cash advance made on July
20, 2019 per DV No. 2019-07-008 of “Youth employment and
livelihood program”. Expenses are the following:

Resource person fee - 6,000

Catering service - 10,000
Rental of chairs and table - 4,000
Rental of sound system - 5,000
Total 25,000

37. Deposited the excess cash advance to LBP per VDS No. 012. 5,000

October
10/09/19 38. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of October
2019 per OR No. 015.

39. Deposited the amount received to LBP per VDS No. 013. 100,000
 Republic of the Philippines
Region VII
Province of Bohol
Municipality of Candijay
BARANGAY LUNGSODAAN

OFFICE OF THE SANGGUNIANG KABATAAN

Date Particulars Amount

November
11/09/19 40. Received the amount of P100,000 from Barangay San Francisco, 100,000
Quezon City for the 10% share of the SK for the month of
November, 2019 per OR No. 016.

41. Deposited the amount received to LBP per VDS No. 014. 100,000

December
42. No transaction.

Based on the above transactions:

1. Record to the following registry and register:

a. Registry of Budget, Commitments, Payments and Balances
b. Registry of Specific Purpose Fund, Commitments, Payments and Balances
c. Register of Cash Receipts, Deposits and Other Related Financial
Transactions
d. Register of Cash in Bank and Other Related Financial Transactions

2. Prepare the following summary:

a. Summary of Budget, Commitments, Payments and Balances
b. Summary of Specific Purpose Fund, Commitments, Payments and
Balances

3. Prepare the following financial statements:

a. Statement of Receipts and Payments
b. Statement of Comparison of Budget and Actual Amounts