Latest Issuances

Circular Letter No. 2016-7
July 20, 2016
Advisory for All National Government Agencies (NGAs) to Comply with Commission on Audit (COA) Circular No. 2015-007 [Prescribing the Adoption of FY 2016 Government Accounting Manual (GAM)] for Budgetary Documents and Transactions

Joint Circular No. 1 s, 2016 (DBM-DOH)
July 15, 2016
Amendment to DBM-DOH Joint Circular No. 1 s. 2012 Regarding the Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Public Health Workers (PHWs)

Circular Letter No. 2016-6
July 7, 2016
Guidelines Relating to Agency Transactions with the Department of Budget and Management (DBM)

Local Budget Circular  No. 112
June 10, 2016
Budget Operations Manual for Local Government Units (BOM for LGUs), 2016 Edition

Local Budget Circular  No. 111
June 10, 2016
Manual on the Setting Up and Operation of Local Economic Enterprises (LEEs)

Local Budget Circular  No. 110
June 10, 2016
Internal Audit Manual for Local Government Units

Local Budget Memorandum No.74
June 15, 2016
FY 2017 Internal Revenue Allotment and Guidelines on the Preparation of the FY 2017 Annual Budgets of Local Government Units

Joint Memorandum Circular (DBM-DILG-DSWD-NAPC)  No. 7A
June 10, 2016
Amendments to DBM-DILG-DSWD-NAPC JMC No. 7: Policy Guidelines and Procedures in the Implementation of the Bottom-up Budgeting Program for FY2016 and Thereafter

Joint Memorandum Circular (DBM-DILG-DSWD-NAPC)  No. 6A
June 10, 2016
Amendments to DBM-DILG-DSWD-NAPC JMC No. 6: Policy Guidelines and Procedures in the Implementation of the Bottom-up Budgeting Projects for FY 2015

National Budget Circular No. 564
June 8, 2016
Guidelines for Issuance of Letter of Commitment (LOC) Covering National Government Support for Multi-year Solicited Public-Private Partnership (PPP) Projects

Memorandum Circular No. 2016-1 
May 12, 2016
Guidelines for the Grant of the Performance-Based Bonus for Fiscal Year 2016 under Executive Order (EO) No. 8o and EO No. 201

Circular Letter No. 2016-5
May 10, 2016
Conduct of the Tier 2 Technical Budget Hearings for the FY 2017 Budget Levels

Budget Circular No. 2016-4
April 28,  2016
Updated Rules and Regulations on the Grant of the Year- End Bonus and Cash Gift for FY 2016 and Years Thereafter

Budget Circular  No. 2016-3
April 28,  2016
Rules and Regulations on the Grant of the Mid-Year Bonus for FY 2016

National Budget Circular No. 563
April 22, 2016
Guidelines on Participation of Government Officials and Employees in Conventions, Seminars, Conferences, Symposia and Similar Non-Training Gatherings Sponsored by Non-Government Organizations or Private Institutions

Joint Circular No. 1 s, 2016 (DBM-CHED)
April 13, 2016
FY 2016 Levelling Instrument for SUCs and Guidelines for the Implementation Thereof

National Budget Memorandum No.126
April 4, 2016
Budget Priorities Framework for the Preparation of the FY 2017 Agency Budget Proposals under  Tier 2 of the Two-Tier Budgeting Approach

Circular Letter No. 2016-04
April 4, 2016
Workshop on the Revised Guidelines in Tagging Government Expenditures for Climate Change in the Budget Process

National Budget Memorandum No.125-A
March 31, 2016
Submission of Revised Budget (BP) Forms 202 and 203
 excelBP Form 202      excel Financial Details
 excelBP Form 203      excel Financial Details

Budget Circular 2016-2
March 29, 2016
Computation and Funding of Terminal Leave Benifits and Monetization of Leave Credits

Joint Memorandum Circular (DBM-DILG-DSWD-NAPC) No. 2016 – 08
March 18, 2016
Policy Guidelines and Procedures in the Implementation of Bottom-up Budgeting at the Barangay Level or Barangay Bottom-up Budgeting (BBuB) for the Preparation of the FY 2017 and Succeeding Fiscal Years’ Budget

Local Budget Circular  No. 109
March 17, 2016
Guideline on the Release and Utilization of the FY 2016 Local Government Support Fund (LGSF) – Financial Assistance to Local Government Units (LGUs)

Local Budget Memorandum No.73
March 8, 2016
Guidelines on the Release of the Remaining Shares of Cities and Municipalities from the Prior Years’ Collections of Excise Taxes from Locally Manufactured Virginia-Type Cigarettes under Republic Act (RA) No. 7171 and Burley and Native Tobacco under RA No. 8240, as Amended by RA No. 10351, Chargeable Against the FYs 2010-2013 General Appropriations Acts (GAAs)

Local Budget Memorandum No.72
March 8, 2016
Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the CY 2013 Collection of Excise Tax on Locally Manufactured Virginia-Type Cigarettes under Republic Act (RA) No. 7171 and Burley and Native Tobacco Excise Tax Pursuant to RA No. 8240, as Amended by RA No. 10351, Chargeable Against the Allocations to LGUs under the FY 2015 General Appropriations Act (GAA), RA No. 10651

Budget Circular 2016-1
March 7, 2016
Clarification on the Grant of the Productivity Enhancement Incentive (PEI) to Government Employees for FY 2015

National Budget Circular No. 562
February 24, 2016
Implementation of the First Tranche Compensation Adjustment for Civilian Personnel, and Military and Uniformed Personnel in the National Government

Local Budget Circular  No. 108
February 24, 2016
Implementation of the First Trance Compensation Adjustment for Local Government Personnel

Joint Circular No. 2016-01(DOF-DBM)
January 4, 2016
Guidelines for the Direct Release of Funds by the Bureau of the Treasury (BTr) to Local Government Units (LGUs) in FY 2016 and Thereafter

Joint Circular No. 2016-01(CSC-DBM)
January 27, 2016
Rules and Regulation on the Grant of Step Increments to Elective Officials based on the Length of Service

Corporate Budget Memorandum No.38
January 15, 2016
Budget Call For FY 2017

National Budget Memorandum No.125
January 15, 2016
Budget Call for FY 2017

Joint Memorandum Circular (PCW-DILG-DBM-NEDA) No. 2016 – 01
January 12, 2016
Amendments to PCW-DILG-DBM-NEDA JMC No. 2013 – 01: Guidelines on the Localization of the Magna Carta of Women
National Budget Circular No. 561

January 4, 2016
Guidelines on the Release of Funds for FY 2016

Annex A    Summary of Appropriations by Agency under FCR
Annex A-1 Summary of Funds for Direct Release to Implementing Agencies under FCR
Annex B    Summary of Appropriations by Agency by Program, Activity and Project under FLR
Annex B-1 Summary of Funds for Direct Release to Implementing Agencies under FLR
Annex C    Summary of Automatic Appropriations by Agency Full Year Allocation for Automatics Release through GARO or SARO at the Beggining of the Year
Annex D    Summary of Automatic Appropriation by Agency under FLR Release through SARO upon Submission of a Special Budget Request

Summary of FY 2016 Fund Release
January 4, 2016
Implementation of the Department of Budget and Management’s Institutional Strengthening Efforts

Circular Letter No. 2016-02
January 18, 2016
Budget Fora on FY 2017 Budget Preparation

Circular Letter No. 2016-01
January 7, 2016
Annual Revalidation of Identification Cards Issued to Authorized Agency Liaison Officers

Local Budget Memorandum No. 70-A
December 29, 2015
Adjusted FY 2016 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs)

Circular Letter No. 2015-13
December 1, 2015
Guidelines to Implement Executive Order No. 183 Creating a Negros Island Region (NIR)

Circular Letter No. 2015-12
December 1, 2015
Modification on Period for the Encashment of MDS Checks and Payment through Advice to Debit Account (ADA) under the MDS for the Rest of FY 2015

Joint Circular No. 2015-001(COA-DBM-DSWD)
November 27, 2015
Supplemental Guidelines for Accreditation of Civil Society Organizations

Joint Circular 2015-2 (CSC-DBM)
November 25, 2015
Policies and Guidelines on Overtime Services and Overtime Pay for Government Employees

Budget Circular 2015-2
November 23, 2015
Guidelines on the Grant of Collective Agreement (CNA) Incentive for FY 2015

Budget Circular 2015-1
November 9, 2015
Clarification on the Procedure for the Release of Year-End Bonus (YEB) and Cash Gift for For FY 2015.

Joint Memorandum Circular DBM-DILG-DSWD-NAPC No. 7
November 3, 2015
Policy Guidelines and Procedures in the Implementation of the Bottom-up Budgeting Program for FY 2016 and thereafter

Local Budget Memorandum No.71
September 21, 2015
Guidelines and Procedures on the Release and Utilization of the Shares of Cities and Municipalities Within a Beneficiary Province from the CY 2012 Collection of Burley and Native Tobacco Excise Tax Pursuant to RA No. 8240, and Remaining Shares of Cities and Municipalities from the CY 2012 Excise Tax on Locally Manufactured Virginia-Type Cigarettes under RA No. 7171, Chargeable Against the Allocation to Local Government Units Under the FY 2014 (GAA), RA No. 10633, Continuing Appropriations

Circular Letter No. 2015-11
September 11, 2015
Conduct of Review for the Program Expenditure Classification (PREXC) for FY 2017 Budget

Memorandum Circular No. 2015-1 
August 12, 2015
Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2015 under Executive Order No. 80

Annex 1- Form A Department Performance Accomplishment
Annex 2- Form A1 Details of Bureau/Office Performance Indicators and Accomplishments
Annex 3- Form B Key Programs and Projects
Annex 4- Form C Agency Targets and Accomplishments for Planning Tools Commitments
Annex 5- Form 1 Report on Agency Rating and Ranking
Annex 6- Master List of Agencies (With Notes for APCPI Requirement)
Annex 7- List of Priority Programs and Initiatives ( as of March 2015)
Annex 8- List of Agencies with PT and EODB Commitments
Annex 9- Guidelines on Scope of Operations Manual
Annex 10-Guidelines on Transparency Seal
Annex 11-Guidelines on PhilGEPS

Local Budget Circular  No. 107
August 12, 2015
Guidelines on the Release and Utilization of Funds Chargeable Against the Local Government Support Fund for FY 2015

National Budget Circular No. 560
July 31, 2015
Implementing Guidelines on Monitoring and Evaluation (M and E) Expenses Pursuant to Section 43, General Provisions, FY 2015 General Appropriations Act (GAA)

Circular Letter No. 2015-10
July 31, 2015
Fraudulent Calls to LGUs for National Government Projects

Memorandum Circular No. 2014-5 
July 24, 2015
Guidelines for the Grant of FY 2014 Performance-Based Bonus (PBB) to Heads and Members of the Board of Government-Owned or – Controlled Corporations covered by DBM

Memorandum Circular No. 2014-4 
July 24, 2015
Guidelines for the Grant of FY 2014 Performance-Based Bonus (PBB) to Department Secretaries/Heads of Agencies

Joint Memorandum Circular No. 2015-1  (Revised) 
July  23, 2015
Revised Guidelines for Tagging/Tracking Climate Change Expenditures in the Local Budget (amending JMC 2014-1, dated August 7, 2014)

Joint Memorandum Circular No. 2015-01 (DBM-NEDA)
July  15, 2015
National Evaluation Policy Framework of the Philippines

Circular Letter No. 2015-9
June 30, 2015
Prescribing the Submission of Summary Performance Monitoring Report

National Budget Circular No. 559
June 26, 2015
Guidelines in the Realignment of Funds under the FY 2015 General Appropriations Act (GAA), and Other Purposes

Local Budget Memorandum No. 70
June 15, 2015
FY 2016 Internal Revenue Allotment (IRA) Level and other Local Budget Preparation Matters

Local Budget Circular  No. 106
June 9, 2015
Handbook on the Participation  of Civil Society  Organizations in the Local Budget Process

Circular Letter No. 2015-8
June 8, 2015
Guidelines to Implement Certain Measures to Facilitate Budget Execution pursuant to Administrative Order (AO)  No. 46 for for FY 2015 and Subsequent Years

Local Budget Memorandum No.69-A
June 5, 2015
Amendments to Items 3.3.2 and 5.1 of Local Budget Memorandum
(LBM) No. 69 dated February 18, 2015

Joint Memorandum Circular No. 2015-01(DBM-PCDSPO-OPS) 
May 18, 2015
Guidelines for the Implementation of the Open Government Data General Provision in the  2015 General Appropriations Act

National Budget Circular No. 558
June 4, 2015
Guidelines in the Organization and Staffing of  Procurement Unit

National Budget Circular No. 557
June 3, 2015
Guidelines in the Use of Personnel Services Appropriations under the FY 2015 General Appropriations Act (GAA)

Circular Letter No. 2015-7
June 3, 2015
Updated Guidelines for Issuance of Multi-Year Obligational Authority (MYOA)

Circular Letter No. 2015-6
May 15, 2015
Conduct of the Tier 2 Technical Budget Hearings for the FY 2016 Budget Levels

Joint Memorandum Circular No. 2015-01 (DBM-DILG-DOF-NEDA)
February 24, 2015
Adoption of the Local Government Units Public Financial Management Reform RoadMap and Implementation Strategy

Circular Letter No. 2015-5
April 10, 2015
Workshop on the Revised Guidelines in Tagging Government Expenditures for Climate Change in the Budget Process

Circular Letter No. 2015-4
April 10, 2015
FORA on the 2015 Budget Execution and 2016 Budget Preparation (Part II)

National Budget Memorandum No.124
March 30, 2015
Budget Priorities Framework for the Preparation of the FY 2016 Agency Budget Proposals Under TIER 2 of the TWO-TIER Budgeting Approach

Joint Memorandum Circular No. 2015-01 (DBM-CCC)
March 24, 2015
Revised Guidelines for Climate Change Expenditure Tagging (CCET) amending JMC No. 2013-01

Joint Resolution (COA-DBM-DSWD)
Guidelines for Accreditation of Civil Society Organizations as Implementing Entities of Government or Public Funds

Joint Administrative Order (DBM-DOF) No. 2015-1
March 12, 2015
Implementation of the Treasury Single Account (TSA) system for government disbursement; prescribing the adoption of the electronic Modified Disbursement System (eMDS) as part of the Government’s Modified Disbursement Scheme (MDS)

Joint Memorandum Circular No. 6 (DBM-DILG-DSWD-NAPC)
February 27, 2015
Policy Guidelines and Procedures in the Implementation of the Bottom-Up Budgeting Projects for FY2015

Local Budget Memorandum No.69
February 18, 2015
Guidelines and Procedures in the Release and Utilization of the Share of Provinces from the CY 2012 Collection of Burley and Native Tobacco Excise Tax Pursuant to Republic Act (RA) No. 8240, as Amended, and Share of Provinces, Cities and Municipalities from the CY 2012 Excise Tax on Locally Manufactured Virginia-Type Cigarettes under RA No. 7171, Chargeable Against the Allocation to local Government Units (ALGU) Under the FY 2014 General Appropriations Act (GAA), RA No. 10633, Continuing Appropriations

Joint Circular No. 2015-1(DBM-DOF)
February 5, 2014
Guidelines in the Adoption of the Modified Statement of Receipts and Expenditures Format of Local Government Units

Circular Letter No. 2015-3
February 4, 2015
Budget Fora on FY 2015 Fund Release and FY 2016 Budget Preparation

Corporate Budget Memorandum No.37
January 28, 2015
Budget Call for FY 2016

National Budget Memorandum No.123
January 28, 2015
Budget Call for FY 2016

Circular Letter No. 2015-2
January 27, 2015
Website for the Unified Accounts Code Structure (UACS)

National Budget Circular No. 556
January 5, 2015
Guidelines on the Release of Funds for FY 2015
Annex A
Annex A-1
Annex B
Annex B-1
Annex C
Annex C-1

Circular Letter No. 2015-1
January 9, 2015
Clarification on the Procedure for the Release of Priority Development Assistance Fund (PDAF) in FYs 2005 and years Thereafter

Memorandum Circular No. 2014-03
December 3, 2014
Clarification on the Provision on the Nine-Month Service Requirement

Circular Letter No. 2014-11
December 10, 2014
Modified Formats of Notice of Cash Allocation (NCA) and Related Documents to be used Starting January 2015

Budget Circular 2014-3
December 2, 2014
Guidelines on the Grant of the Productivity Enhancement Incentive (PEI) to Government Employees for FY 2014

Budget Circular 2014-2
December 2, 2014
Guidelines on the Grant of Collective Negotiation Agreement (CNA) Incentive for FY 2014

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 -10
November 11, 2014
Modification on Period for the Encashment of MDS Checks and Payment through Advice to Debit Account (ADA) under the MDS for the Rest of FY 2014

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