Session No. And Title: I.

Overview of the Barangay Government Session Guide

Serial No. Expected Participant’s
Reference Response
1 Session Overview

(Note to the Resource Speaker: The Slides are in the

English language but some have Tagalog translation
which is for the benefit of Barangay officials who prefers
that the slides be in the Tagalog Language. It is suggested
that the language to be used will depend on the type of
participants.)
Slide No. 2
Show Slide 2 – Session Overview

Tell: In this session we will give you the (a) legal basis and
the rationale for the adoption of the Manual on Financial
Management of Barangays (b) some historical
background on the barangay, (c) basic information on
the organizational structure, officials and (d) the
linkages with other government agencies. Slide No. 3

Show Slide 3 – Overview of the Barangay Government

Tell: The preparation of the Manual is in pursuance to the

constitutional mandate of the Commission on Audit to
promulgate accounting and auditing rules and
regulations pertaining to the funds and property of the
government.

Tell: The previous manuals on Barangays prepared by

this Commission were revised and updated in
compliance with the clamor of the stakeholders and in
compliance with COA Resolution No. 2014-003 dated
January 4, 2014 on the adoption of the Philippine Public
Sector Accounting Standards (PPSAS)

Tell: The use of the Manual on Financial Management for

Barangays was prescribed under COA Circular No. 2015-
011 dated December 8, 2015.
The Manual provides for the following:
- New accounts
- Recognition; measurement and presentation of
accounts in accordance with the PPSAS
- Other financial procedures providing guidelines in
the exercise of duties and responsibilities of
barangay officials as provided in the LGC and other
laws; and
- Reporting requirements for barangay accounts
compliant with the standards.

(1 minute)
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response

2 Learning Objective

Show Slide 4 – Learning Objective Slide No. 4

Tell: By the end, the participants will be able to describe

the basic information on the nature, historical
background, applicable laws, rules and regulations,
organizational structure, linkage of the barangay with
other government agencies.

3 Basic Concepts

Show Slide 5 - Definition Slide No. 5

Tell: The Barangay is the smallest political unit in the

country. Although it is the smallest and most basic, it is
the pillar of governance such that its downfall will
precedes the downfall of the country.

Tell: With the development of barangay, there is a need

to simplify and at the same time update the Manual.

Tell: At present there are about 42,067 barangays in the

country.

Show Slides 6 & 7

Tell: Just to start the lecture on a funny note, there are Slides No.
Barangays with weird, albeit funny names. Cite some of 6&7
them:

1. In Malate: Barangay Kabantutaan;

2. In Pandi, Bulacan Barangay Masuso;
3. In Bocaue: Next to Pogi Street comes
KalyeKabuntisan
4. In Palauig, Zambales: Barangay Titi-on
5. Bisa, Sorsogon: Barangay Ticol
6. Sexmoan, Pampanga.
7. There’s a Barangay in Batangas called Barangay
Walang Balahibo Ibaba
8. In Barangay Inuman in Antipolo you will also find
Inuman Elementary School;
9. In SM Fairview, there’s a jeepney going to Barangay
Bigte. So the
Barker goes to say “Sinong magbibigte diyan, sakay
na”.
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response
10. In Guagua, Pampanga, you will find Barangay
Bading; Lasingan Town, in Quirino.

3 Show Slide 8 Slide No. 8

Tell: Barangay came from the word “balangay,” a type

of boat, used by our ancestors when they arrived here in
the Philippines.

(Ang Barangay ay nagmula sa salitang balangay (isang

uri ng bangka) na ginamit ng mga ninunong Pilipino sa
kanilang pagdating sa Pilipinas. )

Show Slide 9 Slide No. 9

Tell: The “balangay” was also the term used to refer to

places established by the Malays near the banks of
rivers, lakes and seas since the food which are the
source of protein are abundant in these places.

(Ang Balangayay siya ring turing sa mga pook na

itinatag ng mga Malay na malapit sa mga pampang ng
ilog, lawa at dagat sa kadahilanang ang pagkain na
pinagmumulan ng protina ay nagmumula sa mga ito.)

Tell: The people depend on fishing for food and they

travel through the waters.

(Umaasa ang karamihan ngmga tao sa pangingisda

para sa pagkain at saka naglalakbay ang mga tao sa
pamamagitan ng tubig.)

Tell: Movement of the population was near the rivers

and the banks, following the systems of the rivers.

(Ang paggalaw ng populasyon ay malapit sa mga ilog at

sa tabi ng mga pampang, laging sinusundan ng mga
sistema ng ilog ang mga bakas.)

Tell: One of the main source of water for bathing,

washing and drinking are the rivers. In addition, the
communities near the river banks became accessible to
traders where economic activities were pursued. They
became the way to traders to deal with other cultures
and civilization like the Chinese, Indians and Arabs.
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response
Therefore, higher levels of culture were attained by
communities in Manila, Cebu and Butuan.

(Naging isang pangunahing pinagkukunan ng tubig para

sa pampaligo, panghugas, at pang-inom ang ilog. Bukod
diyan, naging malapit sa mga mangangalakal ang mga
nayong malapit sa mga baybayin kung saan nasulong
ang aktibidad pang-ekonomiya.

Naging daan ang pangangalakal sa mga nangangalakal

upang makitungo sa mga ibang kultura
at sibilisasyon katulad ng mga Intsik, Indiyan, at Arabo.
Kung gayon, nakamit ang mataas na antas ng kultura
ang mga komunidad sa mga baybayin
sa Maynila, Cebu, Jolo at Butuan.)

Show Slide 10 Slide No.

10
Tell: Barangays were then headed by a Datu. The Datu
was the name of the head of the Barangay during the pre-
hispanic Philippines. They serve as the implementor of
the laws and serves as the King. The one stronger than a
Datu was called the Rajah. The Datu is among the class of
society of Maharlikas.

(Ang mga namumuno sa mga barangay noon ay

ang datu.
Ang datu ay ang katawagan sa pinuno ng
mga baranggay noong kapanahunan ng pre-
hispanikong Pilipinas. Sila ang nagsisilbing
tagapagpatupad ng mga batas at ang nagsisilbing
pinakahari. Kapag higit na mas malakas ang isang datu,
sila ay tinatawag na raha. Kabilang ang datu sa pangkat
panlipunan ng mga maharlika.)

Show Slide 11 Slide No.

11
Tell: During the Spanish period, the Barangay was headed
by a Cabeza de Barangay. As head of the Barangay, the
Cabeza implements laws in accordance with the dictates
of the Spanish heads. They have linkages with the
cabezas of other barangays near the jurisdiction. They
collect taxes and serves as peacekeeper of the barangay.
They have no salaries but they were not subject to tax.

Inasmuch as they belong to the highest level of society,

they were considered to belong to the level of Principalia.
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response
From their ranks were elected, the heads of the town
called Gobernadorcillo and they were the one ones only
qualified for the position.

(Bilang pinunong barangay, ang cabeza ay

nagpapatupad ng batas alinsunod sa pinag-uutos ng mga
pinunong Espanyol. Mayroon din silang ugnayan sa mga
cabeza ng iba pang barangay na malapit sa kaniyang
sakop. Silaang nangongolekta ng buwis at
tagapamayapa. Wala silang sahod ngunit hindi sila
pinagbabayad ng buwis. Sapagkat sila ay nasa
pinakamataas na antas ng sinaunang lipunan, itinuring
na rin silang kabilang sa antas na Principalía. Mula sa
kanilang hanay ay pagbobotohan ang magiging
pinunong bayan na tinatawag na Gobernadorcillo na
tanging sila lamang ang maaaring maghalal.)

Show Slide 12 Slide No.

12
Tell: When the Philippines was shortly been under the
Americans, there was a change in leadership. The
Americans brought the democratic system in politics
particularly the holding of elections in the leaders of the
government. The position of Cabeza de Barangay was no
longer inherited or subject to transfer. An election is held
to choose the one who will govern. The term barangay
was changed to barrio as the smallest political unit in the
Philippines headed by a Kapitanng Barrio with the powers
of the Cabeza de Barangay. With the coming of the
Americans, the powers previously exercised by the
cabeza barangays and the next level of Principalia, were
lost, and they lived like ordinary citizens.

(Nang panandaliang mapasailalim ng mga Amerikano

ang Pilipinas ay nagkaroon ng pagbabago sa pamunuan.
Dinala ng mga Amerikano ang demokratikong sistema
nila sa politika, particular na dito ang pagdaraos ng
halalan sa pamunuan ng gobyerno. Ang pagiging cabeza
de barangay ay hindi nanamamana o napapasa. Isang
halalan ang nagaganap upang mapili ang pinuno.
Hinalilihan ng barrio ang barangay bilang pinakamaliit
na yunit political sa Pilipinas na pinamumunuan
ng Kapitan ng Barrio na may kapangyarihang kagaya din
ng sa dating cabeza de barangay. Sa pagdating din ng
mga Amerikano ay tuluyan nang nawala ang
kapangyarihang dating tinatamasa ng mga cabeza de
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response
barangay at mga kabilang sa antas na Principalía, at
sila'y namuhay bilang pangkaraniwang mamamayan na
lamang.)

Show Slide 13 Slide No.

13
Tell: Under the leadership of President Ferdinand E.
Marcos, the barrio was again named barangay under the
leadership m of Kapitan ng Barangay. In the year 1991,
the Local Government Code includes the laws and
ordinances on barangays including the officials, their
functions and powers.

(Sa ilalim ng pamumuno ni Pangulong Ferdinand E.

Marcos ay muli nang pinalanganang barangay ang barrio
na pinamumunuan naman ng Kapitan ng Barangay.
Taong 1991 naman nang tuluyan nang mapasama
sa Kodigo ng Pamahalaang Lokal ang kautusan at
ordinansa patungkol sa barangay, kabilang ang lupon ng
opisyal, mga takdang tungkulin at kapangyarihan.)

Show Slide 14 Slide No.

14
Tell: The organizational structure of Barangay in relation
to the overall structure of the Government of the
Philppines is shown in the template.

Tell: As can be gleaned from the structure, the President

of the Phillipines exercises general supervision over local
government units.

Tell: The general supervision of the President is exercised

through the Department of Interior and Local
Government (DILG)

Show Slide 15 Slide No.

15
Tell: The organization structure of the barangay is shown
in the template.

Tell: The Punong Barangay heads the Barangay. Under

the Punong Barangay is the Sangguniang Barangay, the
Sangguniang Kabataan at Lupong Tagapamayapa.

Tell: Also under the Punong Barangay is the Barangay

Treasurer and the Barangay Secretary.
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response
Show Slide 16-The Role of the Barangays Slide No.
16
Tell: As a basic political unit
a. it serves as a primary planning and implementing unit
of government policies, plans, programs, projects
and activities in the community; and
b. as a forum wherein the collective views of the people
maybe expressed, crystallized and considered, and
where disputes may be amicably settled.
Show Slide 17 Slide No.
17
Tell: Here are the Chief Officials of the Barangay
-Punong Barangay
-Sangguniang Barangays Members
-Sangguniang Kabataan Chairman
-Barangay Secretary
-Barangay Treasurer

Tell: The Punong Barangay, the Sangguniang Barangay

members totalling seven (7) and the Sangguniang
Kabataan members are elective officials.

The Barangay Secretary and the Barangay Treasurer are

appointed by the Punong Barangay with the concurrence
of the Sangguniang Barangay officials.

The Punong Barangay is the Head of the Barangay or the

Chief Executive of the Barangay.

The Sangguniang Barangay is the legislative body of the

barangay.

The Sangguniang Kabataan represents the youth sector

of the barangay.

Show Slide 18 Slide No.

18
Tell: The Punong Barangay/Barangay Chairman:

- is the Head of the Barangay or the Chief Executive of

the Barangay.
- exercises such powers and perform such duties and
functions as provided under the Local Government
Code
- enforces all laws and ordinances which are applicable
within the barangay
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response
- maintain public order, and in pursuance thereof,
assist the city or Municipal Mayor and sanggunian
members in the performance of their duties

Show Slide 19 Slide No.

19
Tell: The Sangguniang Barangay –consist of the Punong
Barangay as Presiding officer and seven(7) regular
members elected at large and Sangguniang kabataan
chairman, as members.

- The legislative body of the barangay

- enact ordinances as maybe necessary to discharge the
responsibilities conferred upon it by law or ordinance
and to promote the general welfare of the inhabitants
therein

Show Slide 20 Slide No.

20
Tell: The Barangay Treasurer
- The Barangay Treasurer shall:
- Keep custody of barangay funds and properties
- Collect and issue official receipts for taxes, fees,
contributions, monies, materials and other resources
accruing to the barangay treasury and deposit the
same in the account of the barangay
- Disburse funds in accordance with the financial
procedures

Show Slide 21 Slide No.

21
Tell:The Barangay Secretary shall:
- Keep custody of all records of the sangguniang
barangay and the barangay assembly meetings
- Prepare and keep the minutes of all meetings of the
sangguniang barangay and the barangay assembly

Show Slide 22 Slide No.

22
Tell: Sangguniang Kabataan

The Sangguniang Kabataan represents the youth sector

of the barangay.

There shall be in every barangay a Sangguniang Kabataan

to be composed of a chairperson and seven (7) members
who shall be elected by the registered voters of the
Katipunan ng kabataan. The Sangguniang Kabataan
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response
Chairperson shall with the concurrence of the majority of
the Sangguniang Kabataan members, appoint from
among the members of the Katipunan ng Kabataan a
secretary and Treasurer. (SK Reform Act)

Tell the participants of the enactment of the SK Reform

Act and its IRR

Show Slide 23 Slide No.

23
Tell: Lupong Tagapamayapa

There is hereby created in each barangay a lupong

tagapamayapa, hereinafter refererred to as the lupon,
composed of the punong barangay as chairman and ten
(10) to twenty (20) members. (Section 399 a LGC)

Show Slide 24 Slide No.

24
Tell:Supervision over Barangays

a. Supervision of the President through the DILG

- general supervision over local government
units

b. Supervision of the City/Municipal Mayor

- general supervision to assure that barangays
operates in accordance with their mandates
and responsibilities

(Remind the participants that the

supervision of the President over LGUs are
merely general supervision.)
Show Slide 25 Slide No.
25
Tell: Coordination with National Government Agencies
- Opportunity of local government units to actively
participate in both the planning and implementation
of national projects

- Provide financial, technical, or other forms of

assistance to the local government unit x xxx at no
extra cost to the local government unit concerned

Show Slide 26 Slide No.

26
Tell:
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response
- National government agencies and offices including
government owned and controlled corporations with
field units or branches in a province, city or
municipality shall furnish the local chief executive
concerned, for his information and guidance,
monthly reports including duly certified budgetary
allocations and expenditures.

Show Slide 27 Slide No.

27
Tell: maintenance of ecological balance within their
territorial jurisdiction

KTP: The barangay government Exercise

Tell: Now we will have a shortquiz on the overview of the

barangay government. This will be in the form of True or
False.

Show Exercise

Ask each question to participants and wait for them to

answer.

1. Ang barangay ang pinakamaliit na unit political sa

bansa.
(Answer: Tama)

2. Ang pangkalahatang superbisyon ng Pangulo ng

Pilipinas sa mga Barangay ay isinasagawa sa
pamamagitan ng Komisyon ng Awdit.
(Answer: Mali- DILG)

3. Ang mga pambansang ahensiya ng pamahalaan ay

maaaring magbigay ng tulong pinansyal at tecknikal
sa mga barangay.
(Answer: Tama)

4. Ang Barangay ay nagmula sa

salitang balangay (isang uri ng bangka) na ginamit ng
mga ninuno ng Pilipino sa kanilang pagdating sa
Pilipinas.
(Answer: Tama)

5. Sa ilalim ng pamumuno ni Pangulong Ferdinand E.

Marcos ay muling pinangalanang barangay ang
Session No. And Title: I. Overview of the Barangay Government Session Guide
Serial No. Expected Participant’s
Reference Response
barrio na pinamumunuan naman ng Kapitan ng
Barangay.
(Answer: Tama)