Legal Opinion on the Creation of Barangay Task Force Without Barangay Resolution or Annual Budget.

BAGONG PILIPINAS Republic of the Philippines DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT DILG-NAPOLCOM Center, EDSA cor. Quezon Avenue, West Triangle, Quezon City www.dilg.gov.ph DILG OPINION NO. 275. 2026 MAR 26 2026 HON. EDMUND O. LIZA Sangguniang Barangay Member Barangay XIV-A, Victorias City edmundliza111@gmail.com SUBJECT: Legal Opinion on the Creation of Barangay Task Force Without Barangay Resolution or Annual Budget Dear Hon. Liza: This pertains to your electronic mail dated January 22, 2026, requesting this Department's legal opinion on the legality of the creation of a barangay task force and the subsequent disbursement of fund for its operations in the absence of any barangay resolution authorizing such expenditures. To address your concerns, we would like to direct your attention to Sections 331 and 332 of the Local Government Code (LGC) of 1991: “Section 331. Preparation of the Barangay Budget. — (a) Upon receipt of the statement of income and expenditures from the barangay treasurer, the punong barangay shall prepare the barangay budget for the ensuing fiscal year in the manner and within the period prescribed in this Title and submit the annual barangay budget to the sangguniang barangay for legislative enactment. XXX Section 332. Effectivity of Barangay Budgets. — The ordinance enacting the annual budget shall take effect at the beginning of the ensuing calendar year. An ordinance enacting a supplemental budget, however, shall take effect upon its approval or on the date fixed therein. The responsibility for the execution of the annual and supplemental budgets and the accountability therefor shall be vested primarily in the punong barangay concerned.” “Matino, Mahusay at Maaasahan” Trunkline No. (02) 8876 3454