Académique Documents
Professionnel Documents
Culture Documents
Budget Cycle
Allotment Release
(after enactment)
Bidding Process
(3-4 months)
Delayed
Implementation
Republic of the Philippines
Award
(June-July)
Early Procurement
*CL 2010-9
(Oct-Dec Prior FY)
Early
Implementation
(As early as January)
Republic of the Philippines
Award
(January)
Agencies
submit BEDs
on
Nov 30, 2013
GAA serves as
allotment
release
document for
items in FCR list
But those in
Negative
List / FLR will
still require
SAROs
Republic of the Philippines
Agencies
obligate
their
budgets
Disbursemen
t authorities.
incl.
comprehen
sive NCAs
for 1st
semester
FARs &
BARs serve
as guidance
for further
releases
Presidents
PresidentsBudget
Budget
Message
Message
Budget
Budgetof
ofExpenditures
Expenditures
and
andSources
Sourcesof
ofFinancing
Financing
NationalExpenditure
Expenditure
National
Program
Program
Details of the 2014 Budget
Details
of the 2014 Budget
(Annexes)
(Annexes)
Staffing Summary
Staffing Summary
Republic of the Philippines
General Guidelines
GAA
The budgets of
agencies or
appropriations
except those
included in the
negative listare
considered
released as
allotments when
the General
Appropriation takes
effect.
NOW
BEFORE
Agency
Budget
Matrix
(ABM) For
budget items
Not Needing
Clearance
Special
Allotment
Release
Order
(SARO) For
budget items
Needing
General Guidelines
For Comprehensive
Release
(Annex A & A1)
Via GAA-as-Release
Agency-specific
budgets
not in negative list (Annex
A)
Transferred
budgets
in negative list (Annex B)
Transferred
For Comprehensive
Release
(Annex C)
Via GARO
Annual
Via SARO
Interest
Payments
Internal revenue Allotment
SAGF of certain agencies
(DOTC-OTS, DOF-IC, DOJ-LRA,
DepEd-ECCDC) with no
specific budget provision on
Republic of the Philippines
the GAA)
Continuing Appropriations
Issuance/Recording of Budget
Authorities (GAARD , SARO , NCA)
Obligation / Procurement
Goods, Services, Projects
Payment to
Contractors/Creditors/Payees
Republic of the Philippines
Procurement (Obligations)
(Goods, Services, Projects)
A/Ps
Delivered Goods/Services
( current year and prior years)
Republic of the Philippines
Not Yet
Due and
Demandable
Obligations
Undelivered Goods/Services
MDS
Automatic
Payment
upon
Release of
NCA
LDDAP with
All
Part of
ADA and
Departmen
Expand
Comprehens Summary of
ts: Internal Regular
ed
ive Release: LDDAP-ADA
and
MDS
MDPS
1 quarter
issued
External
validity
Submitted to
Creditors
GSB
Automatic
Payment
upon
Release of
NCA
Pilot
Departmen Special
MDPS
ts; External MDS
Creditors
Needed: 2
months
validity
Agency
encourages
Creditors to get
GSB account
Agency issues
Letter of
Introduction to
creditors
addressed to GSB
Agency projects
due &
demandable
A/Ps for FY for
inclusion in
MDP
Agency submits
Monthly
Disbursement
Program to DBM
by
Nov 30 of prior
FY
DBM posts reports on MDPs
and
NCAs released on its website
DBM releases
comprehensive
NCA
GSB
credits
NCA to
Agencys
MDS
account
Agency
submits
LDDAP-ADA
(with
Summary of
LDDAPADA
Issued) to GSB
Agency posts
LDDAP-ADA nos.
on website &
provides to
Creditors
GSB
GSB credits
provides
payment to
BTr w/ copy
Creditors GSB
of
account within
Summary
48 hours
of
LDDAP-ADA
Issued
For non-GSB/EPCS:
GSB effects bank
transfer. Creditor
shoulders fee.
GSB provides
Agency with
duly validated
LDDAPADA on
next banking
day
Creditor
issues
Official
Receipt
to Agency
GSB advises
Agency of nonpayment due to
inconsistent
information
Agency
records
payments in
its
books
GSB provides
BTR
with copies of
Summary of
LDDAPADA.
Issued on the
same day as
receipt of
LDDAPADA
from agency
Republic of the Philippines
GSB provides
DBM
with monthly
report
on NCAs credited
&
utilized by the
2nd
working day
after
Agency submits
Summary Report on
Disbursements by
the end of the
month
GSB
GSB advises
advises
Agency
Agency of
of
nonpayment
nonpayment
due
due to
to
inconsistent
inconsistent
information
information
through
through the
the
validated
validated
LDDAP-ADA
LDDAP-ADA
typo errors
covered by
circular
Agency issues
letter of
authority to GSB
for correction
errors
not
covered
by
circular
Agency
includes
A/P in
upcoming
LDDAP-ADA
Agencies
DBM
GSB
Except:
Terminal Leave and Retirement Gratuity
(2013-16)
Remittance of social insurance premium
(2013-16B) contributions to government
corporations, such as GSIS, PhilHealth
and HDMF
Payment of A/Ps to utility companies
(2013-16B)
Letter of Introduction
Letter addressed to the MDS-GSB issued by the NGA/OU to
its creditor/
Payees for the purpose of opening an account or validation
of an existing
Acccount.
= For MDS-GSB
= Chief Accountant (as Agency
= COA Auditor
Effective
2013-16A)
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #1. Tuition Fees and School Charges.
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #2. Scholarship Program for Poor and
Deserving Students.
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #3. Hospital Income
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #4. Income from Intellectual Property.
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #5. Allocation of Maintenance and Other
Operating Expenses.
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #6. Unified Priority Research Agenda.
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #7. Programs or Course Offerings.
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #8. Creating, Conversion or
Reclassification of Positions.
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #9. Vocational and Practicum Training of
Students.
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #10. Maintenance of Laboratory Classes
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #11. Transfer of Secondary School
Teaching Positions
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #12. Submission of the Program of
Receipts and Expenditures