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This document provides guidelines for financial management and accounting procedures for barangays in the Philippines. It outlines the key principles like expenditures requiring appropriations and using funds only for public purposes. It describes the accounting system including the chart of accounts, books/records, and basis of accounting. Procedures for appropriations, obligations, collections, and deposits are also established. The guidelines are intended to simplify procedures and maintain accounting compliance for barangay financial reporting.
This document provides guidelines for financial management and accounting procedures for barangays in the Philippines. It outlines the key principles like expenditures requiring appropriatio…