DOCUMENTARY REQUIREMENTS FOR BUDGETARY REQUESTS

RELEASE AND REALIGNMENT OF FUNDS ANNEX A

Type of Request / DBM Action Documentary Requirements Legal Basis

I. REGULAR OPERATING REQUIREMENTS

A. Current Year Budget
A.1 Agency Specific Budget
A.1.a Not Needing Clearance (NNC) portion of ABM - Release of Additional NCAs Gener
1 Agency Request - Annual GAA and
Guidelines on
2 Monthly Cash Program (MCP) Release of Funds
(NBC No. 535 for
3 Monthly Report of Disbursement (MRD) 2012)
4 List of Due and Demandable Accounts Payable (LDDAP)

A.1.b Needing Clearance (NC) portion of ABM - Release of SARO/NCA GAA

1. Regular requirements
1 Special Budget Request (SBR)
2 MCP
3 Financial Plan
4 Physical Plan
5 Justification and other supporting documents : (e.g. List of Projects
and Implementing Units, project profile, List of equipment to be
purchased)

6 Approval or authority from concerned agency (e.g., OP approval for

purchase of motor vehicles per AO No. 15)

Annual GAA and

2. Confidential and Intelligence Fund Guidelines on
Release of Funds
1 Agency Request (NBC No. 535 for
2 Justification for the request indicating purpose/specific project 2012)
3 Approval of the President
4 MCP

3. Congressional Initiatives
1 Agency Request
2 List of Projects
3 Endorsement of Proponent Legislator/Chairman Committee on
Appropriations/Finance Committee, Senate President and House
Speaker/OP Approval

4 OP approval for items covered by presidential veto per GAA

A.2 Special Purpose Funds (SPFs) - Issuance of SARO/NCA

A.2.a Retirement Benefits Fund
1. Terminal Leave (TL)/ Retirement Gratuity (RG)
A. TL
1 Special Budget Request

2 List of actual retirees with their respective position title, the date of - CL 99-4 dtd. Feb. 9,
birth and date of the original appointment, the amount to be paid 1999
for each, the effective date of retirement, and, the respective current
or savings account number opened/ maintained with the same
GSB as that of agency - CL 99-4A dtd Oct.
14,1999
3 Authenticated copy of updated/complete Service Record - Special Provision of
RBF in the Annual
4 Approved Application Letter for retirement GAA
5 Statement of Leave Credits Earned certified by the Personnel Officer
6 Approval of Department/Agency Head for those retiring under R.A.
No. 1616
7 Office Clearance
8 NSO Marriage Certificate - for change of name for married women
9 Death Certificate - for deceased retiree/employee
RELEASE AND REALIGNMENT OF FUNDS ANNEX A

Type of Request / DBM Action Documentary Requirements Legal Basis

B. RG - for Non-GSIS Members - CL 99-4 dtd. Feb. 9,

1999
If retiring under RA No. 910
In addition to the requirements enumerated 1 to 9 above: - CL 99-4A dtd Oct.
14,1999
10 Certification on the Other Allowances and similar benefits
authorized to be included in the computation of RG under RA No.
910
11 Agency Head approval, for uniformed personnel under DILG - Special Provision of
RBF in the Annual
12 OP approval, for military personnel
GAA

2. Monetization of Transferred Leave Credits to Devolved Personnel to LGUs

1 Letter request of concerned devolved personnel - Special Provision of
RBF in the Annual
2 Endorsement of LGU Executive, as employer
GAA
3 Service Record and Leave Card of concerned employee, reflecting the
transferred leave credits upon devolution, certified by the HRD of
the present LGU employer - NBC No. 429 dtd.
Sept. 30, 1993/ NBC
No. 429-A dated Dec.
29, 1993

3. Incentive Benefits per EO 366 (Rat Plan)

1 Special Budget Request - Special Provision of
RBF in the Annual
2 Copy of Approved Rationalization Plan GAA
3 List of affected personnel and corresponding amount required for
TLB and incentive benefit
- EO No. 366 dated
4 Service Record of the concerned employee Oct. 4, 2004

- CL No. 2009-8 dtd.

March 9, 2009 (IRR
of EO No. 366)

A.2.b Miscellaneous Personnel Benefits Fund, in the absence of Agency Savings

1. Newly Filled Positions/ Promotions/ Newly Created Positions - SP of the Annual
GAA
1 Special Budget Request
2 Latest Statement of Allotments, Obligations and Balances (SAOB) - Annual Guidelines
on the Release of
Funds
3 Certification of non-availability of savings issued by the Chief
Accountant - Specific legal
4 Copy of appointment papers of newly hired/promoted personnel issuance/ law
and Detailed computation of PS requirement. creating the agency

5 Authority to fill / hire

6 MCP - Approved PSIPOP or
NOSCA

2. Payment of back salaries and other PS benefits

1 Special Budget Request - Applicable CSC

rules and
2 Certification of non-availability of savings regulations, and/or
3 Copy of decision on the case by competent/ proper authority, if court rulings
applicable (Reinstatement after
exoneration from
4 Service Record administrative or
other cases)
5 List of Personnel concerned and corresponding computation of back
salaries & other benefits.

A.2.c Calamity Fund

Relief/rehabilitation, reconstruction and other works or services due to calamities/epidemics, crisis

resulting from armed conflicts/insurgency, etc.

1 Special Budget Request - RA 10121 dtd May

27, 2010
2 Physical Plan/Financial Plan
3 MCP - Special Provisions of
Calamity Fund in the
4 OP approval/ directive Annual GAA
5 Copy of endorsement of the Natl. Disaster and Risk
Reduction Management Council (NDRRMC) to OP
RELEASE AND REALIGNMENT OF FUNDS ANNEX A

Type of Request / DBM Action Documentary Requirements Legal Basis

A.2.d Foreign-assisted Projects

1 Special Budget Request - DBM-COA-DOF JC
No.2-97 dated Mar.
2 Project Profile (new projects) 21,1997
3 MCP (including NCAA requirements, if any)
4 NEDA Board Resolution (for additional work and change orders) - General and Special
Provisions of the
Annual GAA and
5 Copy of Foreign Grant and Loan Agreement Guidelines on
Release of Funds
6 Forward Obligational Authority (NBC 535 for 2012)
7 Credit Advice from the Bangko Sentral ng Pilipinas/Authorized
Govt. Depository Bank

8 Certification from the BTr on Grant/Loan Proceeds

9 Remitted/Deposited
New projects - Funding Strategy for certification by DBM
10 For on-going projects - Results of NEDA Annual Review
11 Other documentation requirements prescribed under DBM-COA-
DOF JC 2-97 dated 21 March 1997, if any

A.2.e Priority Development Assistance Fund (PDAF)

1 Special Budget Request
2 Written endorsement/ concurrence of the following: - Special Provisions
of PDAF in the
- OP for OVP Annual GAA and
- Senate Pres. / Chairman of the Com. on Finance - for Senate Guidelines on
Release of Funds
- Speaker/Chairman of the Com. on Appropriations - for the House (NBC 535 for 2012)
of Representatives
- In case the program/project identified by a Dist.Rep. is outside
his/her congressional jurisdiction - the Dist. Rep. of the - NBC No. 529 dated
beneficiary district Feb. 21, 2011
3 List of priority programs and projects in accordance with the PDAF
Project Menu duly signed by the proponent.

4 Additional supporting documents that may be required under the

PDAF Project Menu

5 MCP (for request for issuance of NCA)

6 LDDAP (in case of Accounts Payable)

A.2.f International Commitments Fund (ICF)

1. Funding for Membership Contributions to International Organizations and Holding of
Conferences
1 Special Budget Request - OP Memo Circular
No. 194 s. 2010
2 OP Approval
3 Endorsement from ICF Review Panel (DFA, DBM, NEDA, OP) - Special Provision of
4 Details and justification of funding requirements ICF in the Annual
GAA and Guidelines
5 Special Budget Request from the Host Agency - for hosting of on Release of Funds
international conferences (NBC 535 for 2012)
6 MCP

2. Foreign Exchange Cost Differentials and Remittance Charges (Prior and Current years)
1 Special Budget Request - Special Provision of
ICF in the Annual
2 Estimate of actual requirements GAA and Guidelines
on the Release of
Funds (NBC 535 for
2012)

A.2.g UNPROGRAMMED FUND - General Fund Adjustments

1. Use of Income/Excess Income

1 Special Budget Request - Special Provision of
UF-GFA in the
2 List of Deposited Collections / Deposit Slip validated by the bank Annual GAA and
3 BTr Certification on actual income remitted/ deposited Guidelines on the
Release of Funds
4 Report of Income Collected and Deposited with BTr (with monthly
breakdown)

5 Physical Plan/Financial Plan

6 MCP
RELEASE AND REALIGNMENT OF FUNDS ANNEX A

Type of Request / DBM Action Documentary Requirements Legal Basis

A.2.h UNPROGRAMMED FUND - Foreign-Assisted Projects (FAPs)

1. Forward Obligational Authority (FOA)
1 Agency Request - General Provisions
of the Annual GAA
2 Appraisal Report and Guidelines on
3 NEDA - ICC Approval the Release of Fund
(NBC 535 for 2012)
4 Draft Loan Agreement/ Suppliers Contract, if applicable
5 Project Profile
6 Funding Strategy for the Projects

2. Multi-Year Obligational Authority (MYOA)

1 Agency Request for MYOA including confirmation in - CL No.2004-12 dtd.
the commitment of the agency Oct. 27, 2004

2 Funding Strategy/ Medium Term Expenditure Program - CL No. 2010-8 dtd.

Dec. 30, 2010
3 Copy of the approval of the project by the ICC-Cabinet
Committee/NEDA Board.
- General Provisions
4 Project Evaluation Report of the ICC-Technical Board for all FAPs. of the Annual GAA
and Guidelines on
(This replaces the Approval of the ICC/NEDA Board). the Release of Fund
5 Project Profile (NBC 535 for 2012)

6 Other prior clearances as may be requested under existing laws,

policies, rules and regulations e.g. NCC endorsement for
computerization project
7 Multi-year/funding requirement with annual breakdown by:

1)COE/CO; and 2) GOP/LP

8 Approved Loan Agreement/Contracts

3. Non-Cash Availment Authority (NCAA)

1 Agency Request Joint C

2 Certificate of Acceptance Joint C
3 Withdrawal Authorization from the Foreign Institution
4 Copy of BTr Journal Entry Voucher (JEV) recording the amount paid - COA - DBM -DOF
directly by the lending institution to the supplier and contractor as JC No. 2-97 dtd. Mar.
proceeds of borrowings; and 21, 1997

5 List of suppliers/ contractors/ consultants directly paid by the

lending institution

4. Working Fund
1 Agency Request Joint C
2 Credit Advice from the BSP/ Authorized Depository Bank
3 Certification from the BTr on the Availability of Funds
4 Details by Project Components/Allotment Class

A.2.i Unprogrammed Fund - Other Unfunded Priority Programs and Projects

1 Agency request NBC

2 Project Profile per Budget Preparation Form (BPF) 202 (
3 Physical Plan/Financial Plan o
r
4 MCP
5 Copy of approved MYOA a
p
6 NEDA/ ICC approval for projects costing P500 M and above p
7 Justification l
i
B. PRIOR YEAR'S BUDGET c
a
B.1 Continuing Appropriations - Unreleased Appropriation b
l
Release of SARO/NCA 1 Agency Request - Unreleased e
appropriation in the
2 Justification for the release GAA for a given year i
3 List of items to be purchased/List of programs, projects, and s
activities to be implemented s
u
4 MCP - Guidelines on the a
5 In case of CI, endorsement of the Congressman/ Senator/ Committee Release of Funds n
on Appro/ Finance Committee/ Senate President/ House Speaker (NBC 535 for 2012) c
e
s
RELEASE AND REALIGNMENT OF FUNDS ANNEX A
Guidelines on the
Release of Funds
Type of Request / DBM Action Documentary Requirements Legal
(NBC Basis
535 for 2012)

6 Physical and Financial Plan

RELEASE AND REALIGNMENT OF FUNDS ANNEX A

Type of Request / DBM Action Documentary Requirements Legal Basis

B.2 Continuing Appropriations - Unobligated Allotment

Release of NCA 1 Agency Request - Unobligated

allotment released
2 MCP for a given year
3 Collection letter if for progress billing including agency assessment
as to percentage of completion
4 Proof of Delivery/ Acceptance/ Accomplishment - Guidelines on the
Release of Funds
5 List of Creditors /LDDAP (NBC 535 for 2012)
6 Copy of the last page of Registries of Allotments and Obligations for
MOOE and CO, certified correct by the Budget Officer.

B.3 Payment of Prior Years’ Accounts Payable (A/P)

B.3.a For Non-Pilot Departments and Agencies

a. Requests submitted on or before Jan. 31 -

CL No. 2002 -17 dtd.
Sept. 27, 2002
NCAs thru the 1 Agency Request
Special MDS
Account 2 Separate LDDAPs for External & Internal Creditors, arranged
according to order of payment priority, certified correct by the head - CL Nos.2004 - 2 &
of the agency accounting unit and approved by the agency head 2004 - 3 both dtd. Jan.
26, 2004

b. Requests received after January 31

-NCA to be issued 1 Agency request - CL No. 2005 -2 dated
thru the Regular Jan. 28, 2005
MDS Account 2 Separate LDDAPs for External & Internal Creditors, arranged
according to order of payment priority, certified correct by the head
of the agency accounting unit and approved by the agency head
or - NBC 535 dtd.
-Letter advise to the 12/29/11 re
agency to charge the Guidelines on the
prior years' A/Ps Release of Funds for
against Common FY 2012
Fund
B.3.b For Pilot Departments (i.e. DPWH, DepEd, SUCs, DOH, TESDA and CHED)

Requests for issuance 1 Agency Request

of NCAs submitted on
or before the 25th day 2 LDDAP for External Creditors, arranged according to order of
of each month payment priority, certified correct by the head of the agency
accounting unit and approved by the agency head

C. Realignment of Funds/ Use of Savings

C.1 Realignment of Savings in Allotment - For issuance of SARO

1. Across Allotment Classes 1 Agency Request - General Provision of

the Annual GAA and
2. Within Capital Outlays 2 Latest SAOB Guidelines on the
3 Certification on the Availability of Funds by the Budget Officer/Chief Release of Funds
Accountant, identifying the specific P/A/Ps and objects of (NBC 535 for 2012)
expenditures to be realigned

4 Justification for the realignment and specific P/A/P

5 Financial Plan /Physical Plan

- Secs. 33 (6) and 49,

Chapter 5, Book VI
of EO 292 dated July
25, 1987

C.2 Realignment/Relocation of Capital Outlays and Public Works Projects (e.g. PDAF )
1 Agency Request with written reason/justification for realignment, - Sec. 39,Chapter 8
concurrence of the proponent legislator or the Vice President Book IV of EO No.
whichever is applicable 292 dtd. July 25, 1987

2 Certification from the head of the budget office/ local treasurer, duly
noted by the agency head/ local chief executive concerned that the
fund being requested for realignment has not yet been obligated
and is still available - NBC No. 537 dtd.
Feb. 20, 2012
3 In addition, for LGUs, certification of non- implementation of
programs/projects proposed to be realigned, and if funding checks - Sec. 6 of the Public
have already been issued/credited to the account of the LGU,submit Works Act
a Remittance Advice of the amount returned to the BTr

4 In case the substituted program/project identified by a District

Representative is outside his/her congressional jurisdiction, written
concurrence of the District Representative of the beneficiary
congressional district
RELEASE AND REALIGNMENT OF FUNDS ANNEX A

Type of Request / DBM Action Documentary Requirements

In case the substituted program/project identified by a District
Legal Basis
Representative is outside his/her congressional jurisdiction, written
concurrence of the District Representative of the beneficiary
congressional district
RELEASE AND REALIGNMENT OF FUNDS ANNEX A

Type of Request / DBM Action Documentary Requirements Legal Basis

C.3 Unbooked Obligations

1 Agency Request - DBM Policy under
Sec. 3.2, NBC No.416
2 Justification dtd. Mar.31,1990
3 Certification of current year savings of the agency
4 MCP

C.4 Overdraft in Allotment

1 Agency Request - Sec. 41, Chapter 5,

Book VI of E. O. 292
2 Latest SAOB dtd. July 25, 1987
3 Justification/reason for the overdraft

D. AUTOMATIC APPROPRIATIONS - Issuance of SARO/NCA

D.1 Use of Proceeds from Sale of Unserviceable Equipment

1 Agency Request - EO 309 dtd. Mar. 8,

1996
2 OR issued by agency covering receipt of proceeds from the sale of
unserviceable equipment
- NBC No. 424 dtd.
3 Deposit Slip validated by the bank Aug. 28, 1991

4 List of Deposited Collections - Gen. Prov. of the

Annual GAA and
5 Copy of Remittance Advice covering deposit of collection to BTr or Guidelines on the
Certification from BTr of the amounts actually remitted/ deposited Release of Fund
(NBC 535 for 2012)
6 List of equipment to be purchased with corresponding cost &
justification including inventory of similar equipment

7 Clearance/permit from proper authority (in case items to be

purchased require special permits and/or clearances)
- Sec. 79 of PD 1445
dtd. Jun.11, 1978
8 OP approval for purchase of motor vehicle, if applicable

9 MCP

D.2 Customs Duties and Internal Revenue Taxes

1 Agency Request - Sec. 15 GP, RA 7078

(1991 GAA)
2 Quarterly Report of Taxes and Duties Availment
3 Statement of Account/ Assessment
4 MCP - DBM-DOF JC No. 2-
91 dtd. Nov. 19,1991
- BEG No. 91-4 dtd.
Dec.27, 1991

D.3 Special Account in the General Fund (SAGF)

1 Special Budget Request - Gen. Prov. of the
Annual GAA and
2 Statement of Receipts/ Disbursement duly certified by the Guidelines on the
Auditor/Chief Accountant Release of Fund
(NBC 535 for 2012)
3 Latest Trial Balance
4 Latest SAOB - Sec. 35, Chapter 5,
Book VI of EO 292
5 Accomplishment Report
6 Financial Plan / Physical Plan - PD Issued / law
passed for the
7 MCP specific purpose of
the special account
8 BTr Certification on the availability of the SAGF being created
RELEASE AND REALIGNMENT OF FUNDS ANNEX A

Type of Request / DBM Action Documentary Requirements Legal Basis

D.4 Availment of Grant Proceeds

1 Agency Request Joint C
2 Credit Advice from the BSP - COA-DBM-DOF JC
No. 2-97 dtd. Mar. 21,
3 Certification from the BTr 1997
4 Grant Agreement
5 Project Profile
6 Physical Plan / Financial Plan
7 MCP

II. TRUST RECEIPTS

Trust receipts deposited with the BTr Per EO 338

A.1.a Trust Receipts under Fund 184 - Issuance of NCAs - EO No. 338 dated
May 17, 1996
(not subject to special 1 Agency Request
budget)
2 Proof of receipt of trust or Official Receipt - COA-DBM-DOF JC
No. 1-97 dtd. Jan. 2,
3 BTR Certification 1997

- General Provision of
the Annual GAA and
Guidelines on the
Release of Funds
(NBC 535 for 2012)

A.1.b Refund of payment of fees/other collections Specia

1 Agency Request - EO No. 338 dtd. May

17, 1996
2 Photocopy of OR duly certified by the Chief Accountant & approved
by the Agency Head
- COA-DBM-DOF
Joint Circular No. 1-
3 Photocopy of Deposit Slip validated by the bank/ BTR Certification 97 dtd. Jan. 2, 1997

4 Justification - Gen. Prov. of the

Annual GAA and
Guidelines on the
Release of Fund
(NBC 535 for 2012)

A.1.c
Payment of Rewards to Informants on Violators of internal revenue, tariff and customs laws, rules
and regulations
1 Agency Request - EO No. 338 dtd. May
17, 1996
2 Resolution of the BIR or BOC Rewards Finance Committees duly
endorsed by the Department of Finance
- Internal Revenue
Tariff/ Customs
3 Proof that the tax/duties due had been collected and deposited with Codes
the BTr

4 MCP - COA-DBM-DOF
Joint Circular No. 1-
97 dtd. Jan. 2, 1997

- Gen. Prov. of the

Annual GAA and
Guidelines on the
Release of Fund
(NBC 535 for 2012)

A.1.d Trust Liabilities under Fund 284 - For issuance of SARO/NCA

1 Agency Request - EO No. 338 dtd. May
17, 1996
2 Proof of receipt of trusts / Official Receipt

3 BTr Certification - COA-DBM-1-DOF

Joint Circular No.97
4 Other pertinent documents such as: dtd. Jan. 2, 1997

list of equipment, motor vehicles, etc. and

applicable clearances/permits, when required.

 DOCUMENTARY REQUIREMENTS FOR BUDGETARY REQUESTS
OTHERS - MOTOR VEHICLES AND P/A/P STRUCTURES ANNEX B

Type of Request / DBM

Documentary Requirements Legal Basis
Action

A. Motor Vehicles
1. Acquisition of Motor Vehicle(s) - For issuance of DBM Authority
1 Agency request NBC
2 Duly accomplished Motor Vehicles Inventory Form NBC
3 Certification of fund source and availability - AO No. 233
Aug.1, 2008
4 Number, type, specifications and cost of vehicle(s)
5 User-Official, deployment by organizational unit, and/or activity/ - BC No. 2010-2
purpose for which the vehicle will be used dtd. Mar. 1,
2010
6 Inventory and Inspection Report of Unserviceable Equipment covering
the vehicle intended to be replaced.

7 Justification for the acquisition of the vehicle(s) - NBC No. 438

dtd. Jan. 11,
8 OP approval for those items requiring specific approval by the OP 1995
9 Evaluation and recommendation by the DBM; ABM showing the
amount for the purpose under the "Needing Clearance" portion of the - NBC Nos. 446
ABM, if allotments/ appropriations are yet to be released. s. of 1995 and
446-A dtd. Jan.
- Approved special budget and certification from the BTr, if the 30, 1998
acquisition will be charged against the dept.,office's agency's trust
fund, trust receipt, trust liability accounts, and other special accounts,
which are deposited with the National Treasury
- NBC No. 535
dtd. Dec. 29,
- Endorsement from the Department Secretary or his/her duly 2011
authorized representatives, wherein such office/agency is attached (Guidelines
on the Release
- Board resolution approving such purchase; approved operating of Funds For
budget (if SUCs/GOCCs) FY 2012)

10 Annual Procurement Plan

2. Rental of Motor Vehicle(s) - (For a continuous period in excess of 15 days)

1 Agency Request - Sec. 76,
2 Detailed justification for the rental including the duration of the Chapter 6,
specific program/ project/activity for which the vehicle(s) will be Book VI of
rented. EO 292
3 Number, type and specifications of the vehicle(s) and the proposed
rates.
4 Period of rental
5 Certification of fund source and availability - NBC Nos. 446
s. of 1995 and
446-A dtd.
Jan.30, 1998

B. Revision of P/A/P Structure or Approval of New P/A/P DPW

1 Legal Basis - NBC 532 dtd.
Nov. 28, 2011
2 Matrix of Existing and Proposed P/A/Ps
3 Proposed Major Final Outputs and Perfomance Indicators - Forms 1
4 P/A/P Review and Analysis Worksheet - Form 2
5 Proposed P/A/P Structure with Justification - Form 3
 DOCUMENTARY REQUIREMENTS FOR BUDGETARY REQUESTS

ORGANIZATION, STAFFING, COMPENSATION AND POSITION ANNEX C

CLASSIFICATION
Type of Request/
DBM Documentary Requirements Legal Basis
Action
Organizational Structure & Staffing Pattern Requirement

1. Initial/New Organizational Structure & Staffing Pattern (OSSP)

National Bu
1. Agency request endorsed by the Department/Agency Head
National Bu
2. Legal basis, if any
3. Rationale for the creation of new organizational strucure
and staffing pattern (OSSP)
4. Proposed:
a. Organizational chart/structure
b. Functional statements (by organizational unit)
c. Programs/Activities/Projects (P/A/P) Structure
d. Major Final Outputs and Performance
Indicators/Targets
e. Annual Work Program
f. Organizational linkages/work flows
g. Staffing pattern would include the following
information:
● Number of positions
● Position title/salary grade
● Functions/duties/ reponsibilities of the positions
● Organizational deployment
● Projected workload and schedule of operations of
the units where the positions would be deployed
5. Detailed computation of the personal services (PS) cost
6. Funding source

2. Reorganization with Major

Special legal
1. Agency request endorsed by the Department/Agency Head
Special legal
2. Legal basis, if any
3. Rationale of the proposal
4. Present and Proposed:
a. Organizational chart/structure
b. Functional statements (by organizational unit/s)
c. PAP structure (if modification is required)
d. Major Final Output and Performance Indicators/Targets
e. Annual Work Program/Financial Plan
f. Organizational linkages/work flows
g. Comparative matrix of the existing and proposed
organizational structure and staffing pattern. The
existing shall be based on the DBM approved PSIPOP.

The proposed staffing pattern would include the

following information:
● Number of positions
● Unique item number/Position title/salary grade
● Functions/duties/reponsibilities of the positions
● Organizational deployment
ORGANIZATION, STAFFING, COMPENSATION AND POSITION ANNEX C
CLASSIFICATION
Type of Request/
DBM Documentary Requirements Legal Basis
Action
● Projected workload and schedule of operations of
the units where the positions would be deployed
● Funding status
5. Total annual PS cost requirements of proposed positions
vis-à-vis existing positions
6. Funding source
7. In the absence of specific appropriations, the following
shall be submitted:
a. List of vacant positions offered for abolition (indicate
the unique item number, position title, SG and
deployment of the positions)

b. Justification for the abolition of positions

3. Staffing Modifications
(Creation, Reclassificatio
1. Agency request endorsed by the Department/Agency Head

2. Legal basis, if applicable

3. Rationale/justifications of the proposal
4. Description of the positions involved, which
would include the following:
a. Number of positions
b. Position title/salary grade/unique item number, as
necessary
c. Functions/duties/ responsibilities of the proposed
positions
d. Funding status, as necessary
e. Organizational deployment of the proposed positions
f. Projected workload and schedule of operations of
the units where the proposed positions would be
deployed

g. Computation of the annual PS cost of the

proposed positions
h. Similar filled items (permanent/ casual/ contractual) in
the unit concerned

5. Funding source

4. Allowances and Other Co

1. Agency request endorsed by the Department/Agency Head

2. Legal basis
3. Rationale
4. Recipients
5. Pertinent data/information to support the request

5. Creation of New Class Title/Position (for Local Government Units)

1. Letter-request of the Local Chief Executive (LCE)
2. Justification for the creation of the class title/ position
3. Duly accomplished Position Description Form (PDF) for
each position
4. Organizational chart
ORGANIZATION, STAFFING, COMPENSATION AND POSITION ANNEX C
CLASSIFICATION
Type of Request/
DBM Documentary Requirements Legal Basis
Action
5. Position Allocation List (PAL) by department/ division/unit

6. Functions of each department/division/unit, with emphasis

on the unit where the position to be created will be
deployed

7. Sanggunian Resolution creating the new position/s

8. Appropriation Ordinance providing funds for the creation
of new position/s

9. Certification from the Local Budget Officer/Local Finance

Committee that the PS cap/limitation has not been
exceeded despite the creation

6. Creation of a Project Management Office (PMO) Implementing Foreign-Assisted Projects and

and Locally-Funded Projects
1. Agency request endorsed by the Department/Agency Head Section 7.1 of
National Budget
Circular (NBC) No.
2. Rationale of the proposal 485
3. Proposed: (Rationalization of
Project
a. Organizational chart/structure Management
b. Functional statements (by organizational unit) Offices) dated 13
c. P/A/P Structure March 2003
d. MFOs/PIs, as applicable
e. Annual Work Program
f. Organizational linkages/work flows
g. Staffing pattern would include the following
information:
● Number of positions
● Position title/salary grade/item number, as
applicable
● Functions/duties/ reponsibilities of the positions
● Organizational deployment
● Projected workload and schedule of operations of
the units where the positions would be deployed
4. "Sources" (origin of transfers/detail/secondment,
reclassification and/or conversion) of positions/ personnel
for the PMO, as applicable

5. Detailed computation of the PS cost

6. Funding source
 DOCUMENTARY REQUIREMENTS FOR BUDGETARY REQUESTS
BUDGETARY REQUESTS - LOCAL GOVERNMENT UNITS ANNEX D
Type of
Request/DBM Documentary Requirements Legal Basis
Action
I. Review of Budget
A. Annual Budget
1. Transmittal letter signed by the Secretary to the Sanggunian. Section No. 314, 326, 327
and 354 of RA No. 7160
2. Budget Message signed by the Local Chief Executive (LCE) (Local Government Code)
3. Appropriation Ordinance signed by the Presiding Officer,
Secretary to the Sanggunian,and the LCE. Budget Operations Manual
for Local Government Unit
4. Budget of Expenditures and Sources of Financing signed by (BOM) -2008 Edition
the Local Finance Committee Members and LCE.
5. Annual Investment Program signed by the Secretary to the
Sanggunian and the Presiding Officer
6. Personnel Schedule signed by the Human Resource
Management Officer (HRMO) and the LCE
7. Veto Message if any signed by the LCE.
8. Sanggunian's action on VETO, if any signed by the Secretary
to the Sanggunian and Presiding Officer.

B. Supplemental Budget (SB)

1. Transmittal letter signed by the Secretary to the Sanggunian. Section No. 321 of RA No.
7160 (Local Government
2. Budget Message signed by the Local Chief Executive (LCE) Code)
3. Appropriation Ordinance signed by the Presiding Officer, Article 417, IRR of RA 7160
Secretary to the Sanggunian, and the LCE. A.O. No. 47
4. Funds Actually Available: Budget Operations Manual
for Local Government Unit
- Certified Statement of Additional Realized Income signed (BOM) -2008 Edition
by the Local Treasurer and Local Accountant
- Certification of Savings signed by the Local Treasurer and
Local Accountant
5. New Revenue Measures:
- Certified Statement of Income from New Revenue
Measures signed by the Local Treasurer and Local
Accountant;
- Copy of duly enacted Tax Ordinance which imposes new
local taxes, charges, fees, fines or penalties or which raises
existing local taxes, charges, fees, fines or penalties; and
- Copy of official communication stating that LGU is a
recipient of a new or higher remittances, contributions,
subsidies or grants in aid from the National Government or
from government corporations and private entities.

6. Realignment of Appropriations in Times of Public Calamity:

- Certificate of Source of Funds Available for Appropriations

signed by the Local Treasurer, Local Accountant and LCE.
7. Veto Message if any signed by the LCE.
8. Sanggunian's action on VETO, if any signed by the Secretary
to the Sanggunian and Presiding Officer.

II. Release of Funds ( Allocation to LGUs)

A. Share of LGUs from: No document is required from the LGUs
A.1 National Wealth
Forest Charges
♦ DENR-CO Indorsement of the Certification of the PENROs Section Nos. 289 to 294 of
and CENROs on the actual collections together with statement RA No. 7160/ Article 390 of
of remittances from the preceding fiscal year and the schedule the IRR of RA 7160
of the corresponding 40% shares of the beneficiary LGUs .
DOF-DBM-DENR-DOE JC
♦ BTr Certification of actual remittance made by the DENR. No. 2006-1 dated Feb. 13,
2006

Page 14 of 21
BUDGETARY REQUESTS - LOCAL GOVERNMENT UNITS ANNEX D
Type of
Request/DBM Documentary Requirements Legal Basis
Action
Royalty Fee on Mineral Reservation
♦ DENR-MGB - BTr Joint Certification on the actual collections Section Nos. 289 to 294 of
from the preceding fiscal year and the schedule of the RA No. 7160/ Article 390 of
corresponding 40% shares of the beneficiary LGUs . the IRR of RA 7160

DOF-DBM-DILG-DENR
JC No. 2010-1 dated June
25, 2010

Energy Resources
♦ DOE Certification on the actual collections from the preceding Section Nos. 289 to 294 of
fiscal year and the schedule of the RA No. 7160/ Article 390 of
corresponding 40% shares of the beneficiary LGUs. This is the IRR of RA 7160
supported by the Statement of Deposited Collections issued
by the BTr. DOF-DBM-DENR-DOE JC
No. 2006-1 dated Feb. 13,
2006

BIR-Mining Taxes
♦ BIR - BTr Joint Certification on the actual collections from the
preceding fiscal year and the schedule of the corresponding Section Nos. 289 to 294 of
40% shares of the beneficiary LGUs . RA No. 7160/ Article 390 of
the IRR of RA 7160

DOF-DBM-DILG-DENR
JC No. 2009-1 dated March
31, 2009

A.2 Special T
A.2.1 Franchise Taxes
♦ BIR Certification on actual collections based on two (2) years Franchise Tax - RA 6632 as
preceding the current year together with the distribution by amended by RA 7953; RA
LGUs computed based on the formula as provided in the legal 6631 as amended by RA
basis 8407

A.2.2 Ecozones
♦ BIR Certification on actual collections based on two (2) years Ecozones - RA 9400 subject
preceding the current year together with the distribution by to DILG-DBM and DOF
LGUs computed based on the formula as provided in the Joint Circular 99-2 dated
following: April 20, 1999

- Ecozones - RA 9400 subject to DILG-DBM and DOF Joint Ecozones - RA 8748 subject
Circular 99-2 dated April 20, 1999 to DILG-DBM and DOF
Joint Circular 99-2 dated
April 20, 1999

- Ecozones - RA 8748 subject to DILG-DBM and DOF Joint Ecozones - RA 7922 subject
Circular 99-2 dated April 20, 1999 to *DBM - DOF Joint
Circular 2012-1 dated
March 8, 2012

- Ecozones - RA 7922 subject to *DBM - DOF Joint Circular *DBM-DOF JC 2012-1 only
2012-1 dated March 8, 2012 covers the FY 2011 GAA

A.2.3 Value Added Tax

♦ BIR Certification on actual collections based on two (2) years Value Added Tax -RA 7643;
preceding the current year together with the distribution by DBM-DOF-DILG JC No. 1-
LGUs computed based on the formula as provided in RA 7643 02 dated Feb. 6, 2002
and DBM-DOF-DILG JC No. 1-02 dated Feb. 6, 2002

Page 15 of 21
BUDGETARY REQUESTS - LOCAL GOVERNMENT UNITS ANNEX D
Type of
Request/DBM Documentary Requirements Legal Basis
Action
A.3 Tobacco Tax
Virginia Tobacco Tax & Burley Tobacco
1. BIR certification of the excise tax actual collections based on
two (2) years preceeding the current year [from
locally manufactured virginia type-cigarettes and the
15% shares of the LGUs.
For Virginia:
BIR certification of actual collections from locally RA No. 7171; Sec. 289 of
manufactured virginia-type cigarettes and the 15% shares RA No. 8424; OP
of the LGUs Memorandum Circular No.
61-A and Revenue
Regulation No. 15-2008

For Burley:
BIR Cerification of actual incremental revenue on excise Sec. 8, RA No. 8240; DBM-
tax collected from tobacco products and the 15% shares of BIR-NTA JC Nos. 2009-1
the LGUs and 2009-1A
2. National Tobacco Administration (NTA) certification
on volume of production and acceptances to serve as basis in
the distribution of the individual shares of the LGUs
3. List of projects submitted by the legislators corresponding to
LGU shares for the congressional allocation. No project list
required for the LGUs regular shares
4. Approval/directive from the Office of the President to release
shares from Tobacco Excise Tax

B. Internal Revenue Allotment (IRA) - Release of SARO/NCA

1. BIR certification on actual collection of national internal Sections 284 to 287 of RA
revenue taxes during the third fiscal year preceding the current 7160; RA No. 9358;
fiscal year (Note:No document is required from LGUs)
2. Certified Masterlist of land area measurements of LGUs
nationwide by DENR LMB as approved by the President
(every 3 years)
3. NSO conducted population census with Presidential
Proclamation on the Philippines Official Population Count by
province, city, municipality and barangay (every 10 years)
4. Schedule of deductions from IRA shares of LGUs Sec. 10(d) of RA No. 7924
representing the 5% contribution of Metro Manila Mayors to
the Metropolitan Manila Development Authority (MMDA)
5. Schedule of loan amortization of LGUs from the Dept. of
Finance- Municipal Development Fund Office Article 401 , Rule XXXIII
(Local Government Credit
Financing) of the IRR of
the 1991 LGC (RA No.
7160)
Other requirements for newly created/converted LGUs
6. Request for IRA of newly converted/ created province /city/ General Provisions of the
municipality (Note:Effectivity of IRA allocation is the ensuing GAA Re: Allocation to
year after ratification of conversion/creation) LGUs stating the
parameters in the
- Certified photocopy of law creating the LGU allocation of IRA and that
- Certified photocopy of certificate of ratification all adjustments affecting
its computation incured
- Certification from the LGU on its total locally-generated during the fiscal year shall
income at the time of creation/conversion as confirmed by be considered and
BLGF-DOF implemented in the
- Certification from DENR-Local Management Bureau (LMB) subsequent years.
on the land area measurement of the newly created/
converted province/city/municipality and the revised land
area of the mother LGU(s)

- Certification from National Statistics Office (NSO) on the

population count of the newly created/converted LGU at the
time of creation/cenversion and the revised population count
of the mother LGU(s)

Page 16 of 21
BUDGETARY REQUESTS - LOCAL GOVERNMENT UNITS ANNEX D
Type of
Request/DBM Documentary Requirements Legal Basis
Action
C. Barangay Officials' Death Benefits Fund
1. Letter request of DILG-Central Office for the release of SARO
and NCA to cover death benefits of barangay officials
2. Summary list of claimants by region indicating the name of
barangay official, designation, date of death, and amount for
release

D. Premium Subsidy for Indigents under the National Health Insurance Program
1. Philippine Health Insurance Corporation (PHIC) Request for Implementating Rules and
release of fund Regulations of RA 7875, as
amended by RA 9241
2. Certification of the PHIC Chief Accountant of the payment of (National Health Insurance
the LGU share in the premium subsidy of enrolled indigents Act of 1995)
(indigents based on the DSWD NHTS-PR list) and the
corresponding number of qualified enrollees and period of
coverage

3. Certification of the Agency Head that:

♦ The list of premium sharing for the NG counterpart was
prepared in accordance with existing rules and regulations
♦ The PHIC shall assume the full responsibility for the
veracity and accuracy of collections of the LGU premium
counterpart for the indigents incorporated in the PHIC
financial statements
4. Financial Statements from PHIC: E.O. 518, s. 1979
♦ Balance Sheet E.O. 292,
s. 1987
♦ Income Statement
♦ Cash Flow Statement

Page 17 of 21
 DOCUMENTARY REQUIREMENTS FOR BUDGETARY REQUESTS
GOVERNMENT-OWNED AND/OR -CONTROLLED CORPORATIONS (GOCCs)
Type of Request/
Documentary Requirements
DBM Action
I. Evaluation of Corporate
Operating
Budget
II. Release of Funds
a. Regular Subsidy/Equity
b. Congressional Initiatives (CIs) 1. Special Budget Request
c. Continuing Appropriations
d. Customs Duties and Taxes
e. Special Account in the
General Fund (SAGF)
f. Payment Prior Years' Accounts 1. Special Budget Request
Payable (A/P)
ANNEX E
Legal Basis
1. Board Resolution approving the COB - E.O. No. 518, s. 1979
2. Duly accomplished DBM Forms - Budget Call issued for
the year
1. Special Budget Request - Annual GAA and
2. Board-approved Corporate Operating Budget Guidelines on the
3. Financial Statements Release of Funds
4. Justification
5. Monthly Cash Program
- Annual GAA
2. List of Projects - Section 25(5), Article VI
3. Endorsement of Proponent Legislator, Speaker of the Constitution
of the House/Senate President and Chairman - Applicable issuances
of Committee on Appropriations/Finance for the year
Committee
1. Special Budget Request - Applicable Section of
2. Justification for the Release the General Provisions
3. Cash Program of the GAA
4. Financial Statements - Applicable issuances
for the year
1. Special Budget Request - Applicable Section of
2. Fiscal Incentives Review Board (FIRB)
Resolution the General Provisions
3. Certificate of Entitlement to Subsidy (CES) of the GAA
issued by the FIRB - DOF-DBM Joint Circular
4. Statements of Account or Assessment Notices No. 3-98 dated March 3,
issued by the Bureau of Customs/Bureau of 1998
Internal Revenue
5. Payment Compliance Certificate (for income - Applicable issuances
tax) for the year
6. Quarterly Report of Taxes and Duties
Availment
For Cultural Center of the Philippines - Presidential Decree
1. Special Budget Request issued/law passed for
2. Financial Statements the specific purpose of
3. Certificate of Actual Collection from Tobacco the special account
Inspection Fees from Bureau of Internal Revenue being created
For National Tobacco Administration
1. Special Budget Request
2. Journal Voucher from the Bureau of the
Treasury
3. Work and Financial Plan
For Philippine Coconut Authority
1. Special Budget Request
2. Certification
3. Financial Statements
from the Bureau of the Treasury
on
the amount of income actually remitted
- NBC for the year on the
2. Financial Statements release of funds
GOVERNMENT-OWNED AND/OR -CONTROLLED CORPORATIONS (GOCCs)
Type of Request/
Documentary Requirements
DBM Action
g. Special Purpose Fund -
Unprogrammed Fund-BSGC
g.1 Issuance of Non-Cash
Availment Authority
(NCAA)
g.2 Working Fund (Loan and
Grant Proceeds)
g.3 Conversion of NG
advances to subsidy/equity
III. Organization and/or Staffing
Modification and Compensation
a. New Organization Structure
and
Staffing Pattern (OSSP)
b. Modification of OSSP
c. Reorganization
ANNEX E
Legal Basis
1. Special Budget Request - DBM-DOF-COA Joint
2. Request for disbursement from the
Department of Finance Circular No. 2-94
3. Certificate of acceptance - DBM-DOF-COA Joint
4. Billing/s from contractor Circular No. 2-97
5. Withdrawal Authorization from the foreign
lending institution
1. Credit Advice from the Bangko Sentral ng
Pilipinas - DBM-DOF-COA Joint
2. Certification from the Bureau of the Treasury Circular No. 2-94
- DBM-DOF-COA Joint
Circular No. 2-97
- Devt. Budget Coordinating
Committee (DBCC)
Resolution No. 96-1
1. Work and Financial Plan - DBM-DOF-COA Joint
2. Endorsement from the DOF Circular No. 2-97
1. Legal Basis - Section 4, R.A. No. 10149
2. Board Approval - GOCC Charter
3. Proposed Organizational Chart and Functional - E.O. No. 366
Statements (by organizational unit) - R.A. No. 6656
4. List of Proposed Positions (by organizational
unit)
5. Position Description or Detailed Statement of
Duties and Responsibilities of the proposed
positions
6. Computation of the PS cost of the proposed
Staffing Pattern
7. Work Program, both short and long-term plans
8. Type/Nature of activities to be undertaken,
Projected Workload and Performance Targets of
the affected organizational units
9. Funding source/implication and sustainability
1. Legal Basis - A.O. No. 103
2. Board Approval - Existing guidelines and
3. Rationale/Justification for the proposal issuances
4. Functional Statements of proposed
organizational
units
5. List of proposed positions
6. Updated Plantilla of Personnel
7. Positions offered for abolition to offset increase
in PS
1. Rationale/justification for the proposal - Special legal issuance and
2. Existing and
3. Proposed proposed
functional OSSP by
statements other related issuances
organizational
unit
4. Board Approval
5. Funding source
GOVERNMENT-OWNED AND/OR -CONTROLLED CORPORATIONS (GOCCs)
Type of Request/
Documentary Requirements
DBM Action
d. Hiring of casual and
contractual personnel
e. Filling of positions
f. Conversion/Reclassification/
Upgrading of Positions
g. Compensation Package (for
Ecozones, research institutes
and BSP)
IV. Motor Vehicles
a. Acquisition
ANNEX E
Legal Basis
1. Details of the proposed casuals/contractuals
(number, type of position, duration of
employment and proposed remuneration) - OP MC No. 1 and its IRR
2. Justification for the need to hire - Existing guidelines and
casuals/contractuals issuances
3. Statement of duties/functions of proposed
casual/
contractual personnel
4. Updated Plantilla of Casual/Contractual
personnel
5. Funding source
1. Rationale/justification - E.O. No. 366
2. List of positions to be filled - A.O. No. 103
3. Updated Plantilla of Personnel - Existing guidelines and
4. Board Approval issuances
5. Funding source
- Existing guidelines and
1. Updated Plantilla of Personnel issuances
2. Existing/actual duties and responsibilities of
incumbents of positions for reclassification/
conversion/upgrading
3. Justification for the conversion/ reclassification/
upgrading
4. Positions offered for abolition to offset increase
in PS as a result of the conversion/
reclassification/ upgrading
1. Legal basis of the proposal - MC No. 20, s. 2001
2. Existing salary schedule and benefits - Joint Resolution No. 4
3. Salary scheme/schedule, including basis for
setting of salary rates - E.O. No. 19, s. 2010
4. List of allowances/benefits and corresponding
rates and terms of grant - E.O. No. 24, s. 2011
5. Funding source
6. Board approval
7. Financial statements
8. Copy of rules and regulations to implement the
package
1. Letter request with information on the amount,
type, number and specifications of motor vehicles
and the purpose/justification and deployment for
which such vehicles will be used. - NBC No. 446
2. Updated inventory/accounting of all existing
motor vehicles showing their status/ conditions/
worthiness (e.g., good, fair, repairable or
unserviceable) duly certified by the
Property/Supply Officer. - NBC No. 446-A
3. Board Resolution approving such purchase and - AO No. 233, s. 2008
Board Approval of budget where funds for the
purpose are included.
4. Certification from the Budget Officer that funds
for the purpose are included in the Corporate
Operating Budget duly approved by the Board. - Budget Circular No. 2010-2
5. Certification of availability of funds by the
Chief - OP Memo Circular No. 9
Corporate Accountant or Head of the Accounting - AO No. 15, s. 2011
Unit.
6. In the case of local water districts, endorsement
letter from LWUA
GOVERNMENT-OWNED AND/OR -CONTROLLED CORPORATIONS (GOCCs) ANNEX E
Type of Request/
Documentary Requirements Legal Basis
DBM Action
b. Rental for a continuous 1. Detailed justification for the rental, including
period in excess of 15 days the - NBC No. 446
duration of the specific program/project/activity
for which the vehicle/s will be rented - NBC No. 446-A
2. Number, type and specification of the vehicle/s
and the proposed rates - Section 76, Chapter 6,
3. Period of rental Book VI of E.O. No. 292
4. Certificate of fund source and availability
5. Endorsement letter from LWUA, in the case of
local water districts