LBP Form 9
LBP Form 9
___________________________
Fund/Special Account
Account
Particulars Amount
Classification
(1) (2) (3)
1.0 New Revenue Sources
Tax Revenue
Loan Proceeds (Borrowings)
2.0 Savings
3.0 Realignment/Reversion
Certified Correct:
___________________ ___________________
Local Treasurer Local Accountant *
_____________ _____________
Date Date
INSTRUCTIONS
1. The column under new revenue source shall be filled for Supplemental Budget funded from
new revenue source.
2. The column under savings shall be filled for Supplemental Budget funded from savings.
3. The column under Realignment/Reversion shall be filled for Supplemental Budget funded
Annex 3
from reversion or realignment.
4. Indicate under column 2 the account classification using the chart of accounts as prescribed
by COA.
5. Indicate under column 3 the appropriate amount for whatever funding source of the
Supplemental Budget.
6. The certification to be signed by the Local Treasurer and Local Accountant shall depend on
funding source (i.e., additional realized income, savings, new revenue measure/s,
realignment in times of public calamity) of the Supplemental Budget to be enacted.