Académique Documents
Professionnel Documents
Culture Documents
MANILA
No. 557
June 3, 2015
TO:
SUBJECT
1.0
POLICY STATEMENT
Appropriations for Personnel Services (PS) in the FY 2015 GAA shall be used to
cover the original purposes for which these are appropriated, as well as any
deficiency in authorized personnel benefits that may be determined during the
year pursuant to General Provisions (GP) No. 46 of the FY. 2015 GAA.
Accordingly, use of PS appropriations for any PS deficiency will follow. the rules
provided herein and shall not be considered as a form of realignment.
2.0
PURPOSE
2.1
3.0
2.2
2.3
DEFINITION OF TERMS
The following terms shall be taken and understood in the sense indicated
hereunder and as used in this Circular:
3.1
..
1
.
Universities and Colleges, Constitutional Commissions, and GovernmentOwned and/or-Controlled Corporations maintaining Special Accounts in
the General Fund and other similar entities and instrumentalities
concerned.
3.2
3.3
3.3.2
3.3.3
Specific-Purpose
following:
3.3.3.1
3.3.3.2
3.3.3.3
3.3.3.4
3.3.3.5
3.3.3.6
3.3.3.7
3.3.3.8
3.3.3.9
3.3.3.10
3.3.4
Allowances
and
Benefits,
limited
to the
3.3.5
Loyalty Incentive
Anniversary Bonus
Collective Negotiation Agreement (CNA) Incentive
Productivity Enhancement Incentive
Productivity Incentive Bonus (until 2015 only)
Performance Based Bonus
Other existing benefits as may be categorized by the
DBM as incentives.
3.3.6
4.0
PS Appropriations
4.1
4.1.2
4.1.3
Automatic Appropriations:
4.1.4
4.2
4.1.3.1
4.1.3.2
4.2.2
4.2.3
4.2.4
4.2.2.2
4.2.2.3
4.2.2.4
4.2.3.2
4.2.3.3
4.2.3.4
4.2.3.5
4.2.3.6
4.2.4.2
4.3
MPBF
4.3.1
4.3.2
4.4
4.5
and
4.3.1.2
4.3.2.2
Latest
Statement
of
Appropriations,
Allotments,
Obligations, Disbursements and Balances by Object of
Expenditure (SAAODBOE), prescribed under DBM-COA
Joint Circular No. 2014-1 dated July 2, 2014.
The
agency is encouraged to submit the SAAODBOE as
of end of the month immediately preceding the
request, if available.
Automatic Appropriations
4.4.1
4.4.2
CNA Incentives
4.5.1
4.5.3
5.0
4.5.2.2
Repealing Clause
All circulars, memoranda, rules, regulations and other issuances inconsistent
herewith are deemed repealed and superseded accordingly.
6.0
Effectivity
This Circular shall take effect immediately upon its publication.
'y
:::to
T ~
c
FLORENCIO B.
Secretary
ANNEX A
Department of
Agency/Operating
Address
_
Unit
Reallocation
_
_
NO. 2015-03-XXXX
Funding Source: Regular Agency Fund - General Fund - New General Appropriations - Specific Budgets of
National Government Agencies
Legal Basis:
1000100001
RESPONSIBILITY CENTER
060010100000-01-02.
Administrative Service
ALLOTMENT
CLASS
PS
OBJECT OF
EXPENDITURES
AMOUNT
725,000.00
Total:
725,000.00
1000100001
RESPONSIBILITY CENTER
060010100000-01-05.
Corporate Planning & Research
Service
ALLOTMENT
CLASS
PS
OBJECT OF
EXPENDITURES
AMOUNT
(50102040)
Clothing/Uniform
Allowance-Civilian
Total:
Prepared by:
(725,000.00 )
(725,000.00)
Recommended by:
AnalysUSpecialist
Approved by:
Appendix 1
.'
'At~ol1f\1&1'
3Repub[irof t~~vilippineB'
COMMISSfONON AU.OIT
Q[omrnonfuealtb ~'nnue. ~ue?on- Q1itp, ~biiippil1C!l
)
Honorable fLOREl\n::IO B.ABAP
Secretary
Department oLl3udget and Management
Malacafi;:mg, MahUa:,":.
:
'!',I.:
Dear SecretatyAb~a!
"
.:.
This referstoyourletfer
dated. Octoher 2, 2013, pertaining to Paragraph
2, GeneralProyi.~i9~'(GP)
Np. 1$ ofthe.~2p:L3Genera.r J'\pptopliations.Acr.CGAA)
(RA No. 10352), requesting theComll)ission.'soffi.cU~t;posi~on
relative
the
settiement of prior year's unbooked obligations, as well. as the formulation of a
joint circular thatwipprescribejupaa.te
the guidelines on.unbooked obliga.tions .
to
. :\'
As stated: inYQur lettet, the DBM Is: re.Yiewfrtg ,the. -following existing
. budgetary
policies<laid
o.ut fOf .the settJeIl1ertt of'pdor
years' unbooked
obligations:
.
a) The use. of the clJ.Q'eI1r year gm:lget
transaetiqris/cibligations
iscon$istenl:
Executive:Ofder
292 Re: Authority
I{)r "paymentof
pri()J:' years'.
49, Book VI of
Savings for Certain
wi~:rr Section
to Use
Purposes;
b) The p~yrt{~nt of unbooked obligations. incurred prior to 1990 shall be
charg~cl~gainst the. 19QQ savings of-agencies where funding to cover
unboo)te~d;oblig<:l,t1onsfrom 1990 onward~should
be authorized. in the
Gener.ai'{:AJ?proprfaq,ons Adjs '(GAA~)'as proyfqed for und~r National
Bi.IdgetCitcular(NBC) No. 416{series of 1990J~
..... ):\,:/[:.
,,
cJ The 'GAAsJorFY 2061 and :2008 ProvIded :the authority for DBM. to
apprdve'payment
of valid, prior ye~ars! 'o6Iigadonsas
,certified by the
Comriiis!ffon onA,udit;charg~ableagainstagency
savIngs: duriqg saicJ
year'sapprqprlapons
(i,e;, 2:0'07;40(i8J~ H9w~v~r; Vlitht:he rerrlOval of
COli'sSQijd~c~, ofpn:!:-?,u.d!~,~D~:gl:!,nerilt:proyi~t()n.\y?~~''revised in the
GAAs for EY2QOg:and2010to
authorize utiliZation offunds, subjeCt to
COA'spost-auditvalidation.
ACOAcertification
is no loiigera prerequisite.in
the issuance of SARO or Tetter authority for unbooked
obligatiori;-.ci.nd
L
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CominiSsto:nProp~r,thi$;Coiiifnissioii, lnitS,'meeting:on
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his earlier
deleted in
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Tharik.r~~,~~rc.oOf{iinating'fis.matt~r wi~h:I;lS.,.
:-~~~:~~~r.,._.~.~~~.
~
InrtiatedfDrafted~Y
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l-ypea By ._..-
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Verytrp.lyyours,