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

Based on the above-quoted provision, the expenditures of a barangay must be included in the annual barangay budget. Clearly, no disbursement of funds for any purpose other than those specified in the annual barangay budget may be validly made. In cases where an expenditure is not included in the annual barangay budget, a supplemental budget may be authorized to fund such expenditures, subject to availability of funds and other budgetary requirements provided in the LGC and in other relevant laws, rules and regulations. Both the annual barangay budget and the supplemental budget must be in a form of an ordinance. Thus, an ordinance is necessary and indispensable for the creation of a task force and the corresponding disbursement of fund for its operations. Moreover, Section 305(a) of the LGC, provides that “no money shall be paid out of the local treasury except in pursuance of an appropriations ordinance or law’. As such, we are of the view that the disbursement of fund without compliance with these legislative requirements is unauthorized. As to the creation of the task force, while we take cognizance of the powers and functions of the Punong Barangay under Section 389 of the LGC, including the authority to organize and lead an emergency group, it bears noting that such action may only be undertaken when necessary for the maintenance of peace and order or on occasions of emergency or calamity within the barangay.’ Otherwise, its creation should be carried out in accordance with Section 391(a)(16) of the LGC, which expressly states: “Section 391. Powers, Duties, and Functions. - (a) The sangguniang barangay, as the legislative body of the barangay, shall: XXX (16) Provide for the organization of community brigades, barangay tanod, or community service units as may be necessary.” Please note that this opinion is based solely on the facts and representations narrated in your letter, as well as the issues raised therein. Furthermore, this opinion is rendered without prejudice to any contrary opinion of the courts or competent authorities. We hope to have addressed your concern accordingly. Very truly yours, BY AUTHORITY OF THE SECRETARY: DZ, ATTY. ROMEO P. BENITEZ Undersecretary for External, Legal and Legislative Affairs OUSELLA/RPB/LLLS-LRALLD/nss 1 Section 389 (b)(6), Local Government Code Page 2 of 3