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A barangay budget consists of the following: • Estimates of income; and,. • Total appropriations covering current operating expenditures and. WHEREAS, after review, Barangay Bel-Air Appropriation Ordinance No. 01-2019 Oversight) dated November 18, 2016; and the Budget Operations Manual for the. Budget Operations Manual for LGUs to systematize methods and procedures in budget preparation, authorization, execution. & accountability;. Background of the Study the operation of the barangay local governments. to determine the Management (DBM) Operations Manual for Barangay significantAs the most comprehensive and definitive guide on local budget operations, the 2016 Edition of the BOM for LGUs represents yet another accomplishment for local OVERVIEW IN BARANGAY BUDGETING. SBEP Financial Management manual is derived from recurring source like tax income and misc. and operating income c. Barangay Manual Volume I (Operating Procedures) - Free download as Word Doc (.doc), PDF File (.pdf), Text File (.txt) or read online for free.