The Barangay Treasurer is a key official in the local government unit (LGU) of a barangay in the Philippines. This position is responsible for managing barangay funds, keeping financial records, and ensuring that all financial transactions comply with government regulations.
To ensure transparency and accountability, the appointment of a Barangay Treasurer must follow a formal process. The Barangay Captain has the authority to appoint a Barangay Treasurer, but this appointment must be concurred (approved) by the Sangguniang Barangay through an official resolution.
This topic explores the importance, legal basis, process, and structure of a resolution concurring the appointment of a Barangay Treasurer.
The Role of a Barangay Treasurer
The Barangay Treasurer is responsible for handling the barangay’s financial matters. Their key duties include:
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Collecting and disbursing barangay funds.
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Maintaining financial records and books of accounts.
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Preparing financial reports and budget proposals.
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Ensuring proper allocation of barangay funds.
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Coordinating with the Commission on Audit (COA) and other financial agencies.
Since the Barangay Treasurer plays a critical role in financial management, it is important that their appointment follows the proper legal process to ensure credibility, competence, and accountability.
Legal Basis for Appointing a Barangay Treasurer
The appointment of a Barangay Treasurer is guided by the Local Government Code of 1991 (Republic Act No. 7160), which sets the rules for barangay governance.
Relevant provisions include:
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Section 389(c) – Grants the Barangay Captain the authority to appoint the Barangay Treasurer, subject to the concurrence of the Sangguniang Barangay.
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Section 395 – Specifies the qualifications and responsibilities of the Barangay Treasurer.
These legal provisions ensure that the appointment is not arbitrary but follows a process of approval through a resolution passed by the barangay council.
Process of Concurring the Appointment of a Barangay Treasurer
1. Declaration of Vacancy
The Barangay Council must officially recognize the vacancy in the position before proceeding with an appointment. The vacancy may arise due to resignation, disqualification, expiration of term, or other reasons.
2. Appointment by the Barangay Captain
The Barangay Captain selects a candidate based on qualifications and suitability. According to the Local Government Code, the Barangay Treasurer must:
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Be a Filipino citizen.
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Be a resident and registered voter of the barangay.
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Be able to read and write in Filipino or English.
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Have knowledge of bookkeeping and financial management.
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Be of good moral character.
3. Barangay Council Deliberation
Once the Barangay Captain nominates a candidate, the Sangguniang Barangay holds a session to discuss and vote on the appointment. The deliberation process includes:
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Reviewing the candidate’s qualifications and experience.
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Discussing the integrity and financial capability of the nominee.
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Conducting a vote among the council members.
4. Passage of the Resolution
If the majority of the council members approve, they pass a resolution concurring the appointment. This resolution serves as official documentation of the approval.
5. Oath of Office and Assumption of Duties
Once the resolution is passed, the new Barangay Treasurer:
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Takes the oath of office.
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Begins performing their financial responsibilities.
Structure of the Resolution Concurring the Appointment
A barangay resolution follows a standard format to ensure clarity and legal validity.
1. Resolution Number and Title
Example:
Resolution No. 2024-08
A Resolution Concurring the Appointment of [Appointee’s Name] as Barangay Treasurer of Barangay [Barangay Name].
2. Introduction (Whereas Clauses)
This section provides the background and legal justification for the appointment.
Example:
WHEREAS, a vacancy in the position of Barangay Treasurer of Barangay [Name] has occurred due to [Reason for Vacancy];
WHEREAS, Section 389(c) and Section 395 of the Local Government Code of 1991 grant the Barangay Captain the authority to appoint a Barangay Treasurer with the concurrence of the majority of the Sangguniang Barangay;
WHEREAS, the Barangay Captain has nominated [Appointee’s Name] as the new Barangay Treasurer based on their qualifications, experience, and competence in financial management;
WHEREAS, the Sangguniang Barangay, after due deliberation, finds the nominee fit and capable of handling the financial affairs of the barangay;
3. Resolution Statement (Resolved Clauses)
This section contains the official declaration of approval.
Example:
NOW, THEREFORE, BE IT RESOLVED, by the Sangguniang Barangay of Barangay [Name], that the appointment of [Appointee’s Name] as Barangay Treasurer is hereby concurred and approved.
RESOLVED FURTHER, that a copy of this resolution be submitted to the appropriate government agencies for proper documentation and implementation.
4. Approval and Signatures
The resolution must be signed by:
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Barangay Captain
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Sangguniang Barangay members
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Barangay Secretary (for record-keeping purposes)
It should also include the barangay seal and date of approval.
Importance of the Resolution Concurring the Appointment
1. Ensures the Legality of the Appointment
A formal resolution guarantees that the appointment complies with the Local Government Code, preventing legal issues.
2. Strengthens Financial Accountability
The Barangay Treasurer manages public funds, so it is crucial that their appointment follows a transparent and legitimate process.
3. Promotes Transparency and Good Governance
By requiring the concurrence of the Sangguniang Barangay, the appointment process remains fair and democratic, preventing abuse of power.
4. Prevents Mismanagement of Funds
A qualified and competent Barangay Treasurer ensures that barangay funds are properly handled, preventing corruption and financial mismanagement.
Challenges in the Appointment Process
Despite its importance, the appointment process can face challenges such as:
1. Political Conflicts
Barangay officials may have differing opinions on the nominee, leading to delays or disagreements.
2. Lack of Qualified Candidates
Finding a nominee with bookkeeping or financial management skills can be difficult in some barangays.
3. Delays in Barangay Council Approval
Some barangay councils take longer than expected to deliberate, affecting the timely appointment of a Barangay Treasurer.
4. Risk of Non-Concurrence
If the Sangguniang Barangay refuses to approve the appointment, the Barangay Captain must nominate another candidate, which can delay barangay financial operations.
The resolution concurring the appointment of a Barangay Treasurer is a critical step in ensuring effective financial management at the barangay level. By following the Local Government Code and proper barangay procedures, officials can ensure that the appointment is lawful, transparent, and beneficial to the community.
Through a structured and fair selection process, barangay governance becomes more accountable and efficient, ensuring that public funds are managed responsibly for the welfare of barangay residents.