I was browsing the internet to search literature on the local government code when I chance upon an article on IRA Watch. It was a campaign aimed at curbing corruption at the barangay level. It published an IRA Watch Manual, which as I understand, is lifted from the The Barangay's Operations Manual of the Department of Budget and Management. It was made more comprehensive, yet, easy to understand.
The Manual is basically a "how to" appropriate barangay budget from the Internal Revenue Allotment. It is an instrument that embrace the concept of "devolution" of power as mandated by the Local Government Code. It empowered barangays as a forefront in the country's development efforts.
There are plenty of other articles related to and are helpful in the budget processing if only barangay officials, both re-elected and newly elected as well as appointed, take time in browsing the internet.
What is impressive in this manual is its highlight in the importance of community participation, especially the organized group - the People's Organizations and Non-Government Organization- in the crafting of barangay development plan and in the budget process. PO's and NGO's are also encouraged to engaged in the conduct of participatory auditing.
Added feature of the manual is the installation of monitoring instruments to be used in monitoring and validating the progress of the barangay development projects. and keep track on the utilization of the budget.
I am posting this manual hoping it may help barangay officials in crafting their respective 2019 budget, as it is just around the corner. As I understand it, majority of Barangays in Baao are still languishing for review as their 2017 budget disbursement reports remain to be settled, including the barangay where I am residing. They cannot implement their barangay development projects as they remain under "suspended" status.
Credit and acknowledgment is given to CBCP-NASSA-Justice and Peace and the CAC for developing and publishing this Manual. It was published, I suppose, sometime in 2005 but I find it still relevant to this day, and is very useful especially at this trying time as the country's political landscape is slowly mutating.
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