Latest Issuances

National Budget Memorandum No. 122
November 17, 2014
Submission of BP Form 201-F (NEP and GAA levels)

Corporate Budget Memorandum No.36
November 17,  2014
Submission of DBM Form 712 (NEP and GAA levels)

Joint Circular No. 2014-1(DBM-PCFC)
November 12, 2014
Implementing Guidelines of the PCFC Expanded Agricultural Microfinance Program (AMP)

Circular Letter No. 2014-9
November 10, 2014
Issuance of 2015 Identification Cards to Authorized Agency Liaison Officers and Representatives of Members of the Congress of the Philippines

Joint Circular No. 2014-1(DBM-COA-DOF)
November 7, 2014

Enhancement of the Unified Accounts Code Structure (UACS) per COA-DBM-DOF Joint Circular No. 2013-1
Annex A – Updated Oracle UACS Structure A
Annex B – UACS funding Source – Fund Cluster Code Values

Local Budget Circular No. 105 
October 29, 2014
Amending Local Budget Circular (LBC) No. 104 dated March 7, 2014, entitled, “Guidelines on the Release and Utilization of Funds Chargeable Against the Local Government Support Fund for FY 2014″

National Budget Circular No. 555
October 28, 2014
Submission of Budget Execution Plans and Targets for 2015

Memorandum Circular No. 2014-02
October 8, 2014
Clarification on the Coverage, Setting of Performance Indicators, Targets and the Good Governance Condition in Line with the Grant of FY 2014 PBB

Circular Letter No. 2014-8 (SUCS)
October 20, 2014
Unified Accounts Code Structure (UACS) Application Course

Circular Letter No. 2014-7 (OEO)
October 20, 2014
Unified Accounts Code Structure (UACS) Application Course

Joint Circular No. 2014-1(DBM-DTI)
October 9, 2014
Guidelines on the Implementation of the Shared Service Facilities (SSF) Project under the FY 2014 Budget of the Department of Trade and Industry

Joint Memorandum Circular No. 5 (DBM-DILG-DSWD-NAPC)
October 1, 2014
Policy Guidelines and Procedures in the Implementation of the Grassroots Participatory -Budgeting Process (Formerly Called Bottom-Up Budgeting) for the Preparation of the FY2016 Budget and Succeeding Years
Annex A
Annex B 
Annex C 
Annex D
Annex E
Annex F

Circular Letter No. 2014-6
September 26, 2014
ESTABLISHMENT OF UACS HELP DESK IN DBM

Memorandum Circular No. 2014-02
August 29, 2014
Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2014 (Issued pursuant to Executive Order 80 and Inter-Agency Task Force Issued Guidelines- Local Water Districts)

Joint Memorandum Circular No. 2014-01 (DBM-CCC-DILG)
August 7, 2014
Tagging/Tracking Climate Change Expenditures in the Local Budget

Joint Circular No. 2 (DBM-DOF)
August 7, 2014
Guidelines and Procedures on the Release of the Shares of Local Government Units from the Gross Income Earned by All Businesses Within the Cagayan Special Economic Zone for FY 2012 and Subsequent Years

Local Budget Memorandum No.68-A
July 15, 2014
Amendment to Item 2.2.2 of Local Budget Memorandum No. 68 Dated July 1, 2014

Joint Circular No. 2014-1 (DBM-COA)
July 2, 2014
Guidelines Prescribing the Use of Modified Formats of the Budget and Financial Accountability Reports (BFARs)
Download BAR No.1
Download FAR No. 1
Download FAR No.1-A
Download FAR No.1-B
Download FAR No.2
Download FAR No.2-A
Download FAR No. 3
Download FAR No. 4
Download FAR No. 5

Local Budget Memorandum No.68
July 1, 2014
FY 2015 Internal Revenue Allotment (IRA) Level and Other Local Budget Preparation Matters

Circular Letter No. 2014-5
June 27, 2014
Creation of Department/Agency Public Financial Management (PFM) Core Teams

Joint Circular No. 1 (DBM-DOH)
May 16, 2014
Standards on Organizational Structure and Staffing Pattern of Treatment and Rehabilitation Centers

Joint Memorandum Circular No. 2014-01 (DBM-AFP)
May 15, 2014
Guidelines and Procedures on the use of Cashless Purchase Card (CPC) System

Joint Circular No. 01
April 30, 2014
Rules, Guidelines and Procedures in Implementing the Tax Expenditure Subsidy Sector under the General Provisions of the Annual General Appropriations Act 

Circular Letter No. 2014-4
April 25, 2014
Conduct of the 2015 Technical Budget Hearings

Memorandum Circular No. 2014-01
April 21, 2014
Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2014 under Executive Order No. 80

Joint Memorandum Circular No. 2014-01 (NDRRMC-DILG-DBM-CSC)
April 4, 2014
Implementing Guidelines for the Establishment of Local DRRM Offices (LDRRMOs) OR Barangay DRRM Committees (BDRRMCs) in Local Government Units (LGUs)

Corporate Budget Memorandum 35-A
March 27, 2014
Submission of BP Form 712

National Budget Memorandum No. 120-B
March 27, 2014
Submission of BP Form 201-F

Circular Letter No. 2014-3
March 27, 2014
Expansion of Coverage for the Issuance of Multi-Year Obligation Authority (MYOA) under CL No. 2004-12

National Budget Memorandum No. 121
March 18,  2014
Guidelines for the Implementation and Monitoring of FY 2013 and FY 2014 Grassroots Participatory Budgeting Projects

National Budget Circular No. 554
March 14, 2014
Conversion of Codes to Conform To the Unified Accounts Code Structure

Local Budget Circular No. 104
March 7, 2014
Guidelines on the Release and Utilization of Funds Chargeable Against the Local Government Support Fund for FY 2014

Budget Circular 2014-1
March 5, 2014
Clarification on the Documentary Requirements Prescribed Per Budget Circular (BC) No. 2013-1
BC 2013 – Annex A

National Budget Circular No. 553
February 28, 2014
Implementing Guidelines of Congress Joint Resolution No. 01 dated December 26, 2013

Circular Letter No.2013-16-B 
February 25, 2014
Addendum to DBM Circular Letter No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) of National Government Agencies/Operating Units (NGAs/OUs)

Circular Letter No. 2014-2
February 25, 2014
Workshop on the Guidelines in Tagging Government Expenditures for Climate Change in The Budget Process

National Budget Memorandum No. 120-A
February 25, 2014
Submission of Agencies’ FY 2013 Actual Obligations

National Budget Circular No. 552
February 19, 2014
Guidelines on the Shift to the Outcome-Based Performance-Informed Budget (PIB) for FY 2015
Annex A
Form A in pdf         Form A in MS Doc
Form A-1 in pdf      Form A-1 in MS Doc
Form B

Circular Letter No.2013-16-A 
February 6, 2014
Clarification of Circular Letter (CL) No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps)

Joint Memorandum Circular No. 2014-01 (DBM-CCC-PASUC-DSWD-DOLE)
February 3, 2014
Guidelines on the Implementation of Expanded Students’ Grants-in-Aid Program for Poverty Allevation

Joint Memorandum Circular No. 2014-01
January 22, 2014
Open Data Philippines (ODP)

Joint Circular No. 01, s.2014 (DBM-CHED)
January 15, 2014
Guidelines on the Allocation and Utilization of the Php 2.5 Billion Capital Outlays Pursuant to Special Provision No. 1 of the SUCs Appropriation Under RA No. 10633 – the FY 2014 General Appropriations Act (GAA)

Circular Letter No. 2014-1
January 10, 2014
Budget Fora on the Guidelines for FY 2014 Budget Execution and Preparation of the FY 2015 Budget

Corporate Circular Letter No. 2014-1
January 10, 2014
Fora on the Release of Funds for FY 2014 and the Preparation of FY 2015 Budget

Local Budget Memorandum No.67-A
January 9, 2014
FY 2014 Adjusted Internal Revenue Allotment Shares of Local Government Unit
CY 2014 Internal Revenue Allotment (IRA)

Budget Call for FY 2015
 -  National Budget Memorandum No. 119
-  National Budget Memorandum No. 120

Corporate Budget Call for FY 2015
-  National Budget Memorandum No. 119
-  Corporate Budget Memorandum No. 35

National Budget Circular No. 551-A
January 2, 2014
Guidelines on the Release of Funds for FY 2014

National Budget Circular No. 551
January 2, 2014
Guidelines on the Release of Funds for FY 2014
Annex A
Attachment to Annex A
Annex A-1
Annex B
Annex B-1
Annex C
Annex C-1
Annex D-English version
Annex D-Filipino version

National Budget Memorandum No. 119
December 27, 2013
Budget Priorities Framework for the Preparation of the FY 2015 Agency Budget Proposals

Joint Memorandum Circular No. 2013-01 (DBM-CCC)
December 27, 2013
Guidelines in Tagging/Tracking Government Expenditures for Climate Change in the Budget Process

Circular Letter No.2013-18 
December 27, 2013
Issuance of 2014 Identification Cards to Authorized Agency Liaison Officers

Circular Letter No.2013-17 
December 23, 2013
Clarifying/Updating the Documentary Requirements for Issuance of Multi-Year Obligational Authority (MYOA)

Circular Letter No.2013-16 
December 23, 2013
Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) for Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)
Annex A
Annex B
Annex C

Circular Letter No.2013-15 
December 3, 2013
Validity of Notice of Cash Allocation (NCA) for crediting to Regular MDS Sub-Accounts of All National Government Agencies (NGAs)/Operating Units (OUs) in Region VIII