DBM Publications

  • The National Expenditure Program is submitted to assist Congress in the review and deliberation of the proposed national budget for the legislation of the annual appropriations measures for the next fiscal year. It contains the details of the government’s proposed programs.

National Expenditure Program

NEP2011 NEP2010
  • The Budget of Expenditures and Sources of Financing (BESF) mandated by the Constitution, this document contains macroeconomics assumptions, public sector context (including overviews of LGU and GOCC financial positions), breakdown of the expenditures and funding sources for the budget year, the current and the previous years.

Budget of Expenditures and Sources of Financing

Archives
  • The Details of Selected Program/Projects  this contains more detailed disaggregation of key programs, projects and activities in the NEP to flesh out lump-sum allocations in terms of project listing and their locations.

The Details of Selected  Programs/Projects

  • The  Staffing Summary  this contains a summary of the staffing complement of each department and agency; including number of positions and amounts allocated for the same.

The  Staffing   Summary

 

General Appropriations Act

 GAA FY2008
  • Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

  •  Medium-Term Information and Communication Technology Harmonization Initiative

  •  The DBM Bulletin – A Publication of the Department of Budget and Management
First Quarter 2013 Second Quarter 2013

Other Publications

Compendium of Issuances on Organization, Staffing, Position Classification, and Compensation

Organization and Staffing

Position Classification and Compensation

  • Legal Bases
Presidential Decree No. 985: A Decree Revising the Position Classification and Compensation Systems in the National Government and Integrating the Same
Presidential Decree No. 1597: Further Rationalizing the System of Compensation and Position Classification in the National Government
Republic Act No. 6758: An Act Prescribing a Revised Compensation and Position Classification System in the Government and for Other Purposes
Senate and House of Representatives JR No. 01, s. 1994: Joint Resolution Urging the President of the Philippines to Review the Existing Compensation and Position Classification System in the Government and to Implement the Same Initially Effective January 1, 1994
Senate and House of Representatives JR No. 04, s. 2009:Joint Resolution Authorizing the President of the Philippines to Modify the Compensation and Position Classification System of Civilian Personnel and the Base Pay Schedule of Military and Uniformed Personnel in the Government, and for Other Purposes
Budget Circular No. 2006-3: Guide to Users of the Index of Occupational Services, Occupational Groups, Classes, and Salary Grades
Corporate Compensation Circular No. 10: Rules and Regulations for the Implementation of the Revised Compensation and Position Classification Plan in Government-Owned and/or -Controlled Corporations and Government Financial Institutions (GOCCs/GFIs)
Local Budget Circular No. 61: Revised Index of Occupational Services, Position Titles and Salary Grades (IOS) in the Local Government
  • Position Classification
National Budget Circular No. 461: Revising and Updating the Compensation and Position Classification Plan for Faculty Positions Embodied in National Compensation Circular (NCC) No. 69
DBM and CHED Joint Circular No. 1, s. 2003: SUC Leveling Instrument and Guidelines for the Implementation ThereOf
DBM and CHED Joint Circular No. 1-A, s. 2003: SUC Leveling Instrument and Guidelines for the Implementation ThereOf
DBM and CHED Joint Circular No. 2, s. 2003: Allowable Number of Vice President Positions in SUCs
DBM and CHED Joint Circular No. 2004-2: Application of Normative Funding (NF) in the Allocation of Expenditures to State Universities and Colleges (SUCs) Starting FY 2005 Budget and Thereafter.
Circular Letter No. 2004-7: Budget and Management Flexibilities for State Universities and Colleges
Budget Circular No. 2004-1: Guideline on Automatic Upgrading of Eligible Public School Teachers Through the Equivalents Record Form Scheme
Budget Circular No. 2004-3: Conversion of Positions Performing Staff/Non-Technical Functions
Budget Circular No. 2004-3A: Conversion of Positions Performing Staff/Non-Technical Functions
Budget Circular No. 2005-5: Reclassification of Positions
Budget Circular No. 2011-1: Re-Allocation of Dentist Positions

Compensation

Salary Adjustment
  • National Budget Circular No. 540: Implementation of the Fourth Tranche Monthly Salary for Civilian Personnel and Base Pay Schedule for Military and Uniformed Personnel in the National Government.
  • Executive Order No. 811: Adopting the First Tranche of the Modified Salary Schedule of Civilian Personnel and Base Pay Schedule of Military and Uniformed Personnel in the Government, as well as the Modified Position Classification System Pursuant to Senate and House of Representatives Joint Resolution No. 4, s.2009
  • National Budget Circular No. 521: Implementation of the First Tranche Monthly Salary Schedule of Civilian Personnel and Base Pay Schedule of Military and Uniformed Personnel in the National Government, as well as the Modified Position Classification System
  • Local Budget Circular No. 2009-92: Implementation of the First Tranche Monthly Salary Schedule of Local Government Personnel and the Modified Position Classification System
  • Local Budget Circular No. 2009-92A: Rules and Regulations on the Salary Adjustments of Public Health Workers (PHW) to Supplement Local Budget Circular (LBC) No. 2009-92
  • Executive Order No. 900: Implementation of the Second Tranche of the MOdified Salary Schedule for Civilian Personnel and Base Pay Schedule for Military and Uniformed Personnel in the Government
  • National Budget Circular No. 524: Implementation of the Second Tranche Monthly Salary Schedule for Civilian Personnel and Base Pay Schedule for Military and Uniformed Personnel in the National Government
  • Executive Order No. 40:Implementation of the Third Tranche of the MOdified Salary Schedule for Civilian Personnel and Base Pay Schedule for Military and Uniformed Personnel in the Government
  • National Budget Circular No. 530: Implementation of the Third Tranche Monthly Salary Schedule for Civilian Personnel and Base Pay Schedule for Military and Uniform Personnel in the National Government
Magna Carta Benefits
  • Joint Circular No. 1 s. 2013(DBM-DOST): Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Scientists, Engineers, Researchers, and Other Science and Technology (S & T) Personnel
Step Increments due to Meritorious Performance and due to Length of Service Mathematics
Step Increments for Specializing in Teaching Science and/or Mathematics
Representation and Transportation Allowances
  • Corporate Budget Circular No. 21: Amendatory Guidelines on the Implementation of the Revised Rates of Representation and Transportation Allowances (RATA) of Officials in Local Water Districts (LWDs)
  • National Compensation Circular No. 67-A: Amending National Compensation Circular No. 67 Dated January 1, 1992 Relative to the Representation and Transportation Allowances of National Government Officials and Employees
  • National Compensation Circular No. 67-B: Further Amending National Compensation Circular No. 67 Dated January 1, 1992 Relative to the Representation and Transportation Allowances of National Government Officials and Employees
  • Corporate Budget Circular No. 18: Guidelines for the Implementation of the Revised Rates of Representation and Transportation Allowances (RATA) of Officials in Local Water District(LWDs)
  • Local Budget Circular No. 79: Guidelines for the Implementation of the Revised Rates of Representation and Transportation Allowances (RATA) in Local Government Units (LGUs)
Personnel Economic Relief Allowance
Uniform/Clothing Allowance
  • Budget Circular No. 2012-2: Rules and Regulations on the Grant of Uniform/Clothing Allowance (U/CA) to Civilian Government Personnel
  • Budget Circular No. 2003-8: Rules and Regulations on the Grant of Uniform/Clothing Allowance (U/CA) to All Government Personnel for FY 2004 and Years ThereAfter
  • Budget Circular No. 2003-8A: Rules and Regulations on the Grant of Uniform/Clothing Allowance (U/CA) to All Government Personnel for FY 2004 and Years ThereAfter
Year-End Bonus and Cash Gift
  • Budget Circular No. 2013-2: Advance payment of the remaining half balance or balance of the YEB/Cash Gift to National Government personnel for FY 2013
  • Republic Act No. 6686: An Act Authorizing Annual Christmas Bonus to National and Local Government Officials and Employees Starting CY 1988
  • Republic Act No. 8441: An Act Increasing the Cash Gift to Five Thousand Pesos (P5,000.00), Amending for the Purpose Certain Sections of Republic Act Numbered Six Thousand Six Hundred Eighty-Six, and for Other Purposes
  • Budget Circular No. 2010-1: Rules and Regulations on the Grant of the Year-End Bonus and Cash Gift for FY 2010 and Years Thereafter
Special Hardship Allowance
Special Allowance
  • DBM-NLRC Joint Circular No. 2009-01: Guidelines on the Use of Income for the Grant of Special Allowance to the Chairman, Member of the Commission and Labor Arbiters of the National Labor Relations Commission
Overtime Pay
  • Budget Circular No. 10: Prescribing and Updating the Guidelines and Procedures on the Rendition of Overtime Services with Pay of Government Personnel
Compensatory Time-Off
Per Diem
  • Budget Circular No. 2003-6: Guidelines Relative to the Grant of Per Diems to Members of Collegial Bodies and Members of the Board of Regents/Trustees of State Universities and Colleges
Honoraria
Compensation for Government Personnel Involved in Government Procurement
  • Budget Circular No. 2007-3: Amendments to Certain Provisions of Budget Circular (BC) No. 2004-5A Re: Guidelines on the Grant of Honoraria and Overtime Pay to Government Personnel Involved in Government Procurement
Compensation for Barangay Officials and Personnel
Compensation for Ex-Officio Members of the Local Sanggunian
Compensation for Local Regulatory Boards/Quasi-Judicial Bodies and Barangay Frontline Workers
  • Local Budget Circular No. 73: Guidelines on the Grant of Compensation Benefit to Local Regulatory Boards/Quasi-Judicial Bodies and Similar Bodies in Provinces/Cities/Municipalities and Barangay Volunteer Frontline Workers
Compensation in GOCCs and GFIs
  • Executive Order No. 24: Prescribing Rules to Govern the Compensation of Members of the Board of Directors/Trustees in Government-Owned or Controlled Corporations Including Government Financial Institutions
  • Executive Order No. 7: Directing the Rationalization of the Compensation and Position Classification System in Government-Owned and Controlled Corporations (GOCCs) and Government Financial Institutions (GFIs), and for Other Purposes
Night-Shift Differential Pay
  • Budget Circular No. 8: Prescribing Guidelines and Procedures for the Grant of Night-Shift Differential Pay to Government Employees
Hazard Pay
Free Quarters
Anniversary Bonus
  • National Budget Circular No. 452: Amplifying and Clarifying the Implementation of the Grant of Anniversary Bonus to Officials and Employees of Government Entities
Collective Negotiation Agreement (CNA) Incentive
  • Administrative Order No. 135: Authorizing the Grant of Collective Negotiation Agreement (CNA) Incentive to Employees in Government Agencies
  • Circular Letter No. 2011-9: Remainder on the Observance of the Guidelines on the Grant of Collective Negotiation Agreement (CNA) Incentive
  • Budget Circular No. 2011-5: Supplemental Guidelines on the Grant of Collective Negotiation Agreement (CNA) Incentive for Fiscal Year (FY) 2011
Productivity Enhancement Incentive
  • Budget Circular No. 2013-3Guidelines on the Advance Payment of the Productivity Enhancement Incentive (PEI) to Government Employees for Fiscal Year (FY) 2013
  • Budget Circular No. 2011-4:Guidelines on the Grant of Productivity Enhancement Incentive (PEI) to Government Employees for Fiscal Year (FY) 2011
  • Administrative Order No. 3: Authorizing the Grant of Productivity Enhancement Incentive to Government Employees for Fiscal Year 2010
  • Budget Circular No. 2010-3: Guidelines on the Grant of the Productivity Enhancement Incentive (PEI) to Government Personnel for Fiscal Year (FY) 2010
  • Administrative Order No. 24: Authorizing the Grant of Productivity Enhancement Incentive to Government Employees for Fiscal Year 2011
Other Benefits
Traveling Expenses
  • Executive Order No. 248: Prescribing Rules and Regulations and New Rates of Allowances for Official Local and Foreign Travels of Government Personnel
  • Executive Order No. 248-A: Amending Executive Order No. 248, Dated 29 May 1995 which Prescribed Rules and Regulations and New Rates of Allowances for Official Local and Foreign Travels of Government Personnel
  • Executive Order No. 298: Amending Further Executive Order No. 248 dated May 29, 1995 as Amended by Executive Order No. 248-A dated August 14, 1995, which Prescribes Rules and Regulations and New Rates of Allowances for Official Local and Foreign Travels of Government Personnel
Monetization of Leave Credits
Terminal Leave Benefits
Separation and Retirement Benefits of NGA Personnel Devolved to LGUs
  • National Budget Circular No. 429-A: Amendment of Section 5 of National Budget Circular No. 429 dated 30 September 1993 re Separation and Retirement Benefits of National Government Agency Personnel Devolved to the Local Government Units
Leave Benefits of Barangay Officials
Rehabilitation Privilege
Provident Fund
  • Budget Circular No. 2008-3: Rules, Regulations and Procedures on the Establishment and Administration of Provident Funds in the Philippine Government
Reimbursement of Basic Light and Water Bills
Cost of Participation in Conferences, Seminars, etc.
  • National Budget Circular No. 442: Cost of Participation of Government Officials and Employees in COnventions, Seminars, Conferences, Symposia and Similar Gatherings
  • National Budget Circular No. 486: Amending National Budget Circular (NBC) No. 442, dated March 29, 1995 Relative to the Cost of Participation of Government Officials and Employees in Conventions, Seminars, Conferences, Symposia and Similar Non-Training Gathering Sponsored by Non-Government Organizations or Private Institutions
Personal Services Limitation
Personal Services Itemization and Plantilla of Personnel

Acquisition and Use of Government Motor Vehicles

 Administrative Order No. 233
 National Budget Circular No. 446
 National Budget Circular No. 446-A
 Budget Circular No. 2010-2

National Guidelines on Internal Control Systems (NGICS)

Table of Contents
Circular Letter No. 2008-8
NGICS
Acknowledgements

Philippine Government Internal Audit Manual (PGIAM)

PGIAM Cover
PGIAM

Circular Letter No. 2011-5

Acknowledgements

Manual On Position Classification and Compensation

Table of Contents
Foreword
Chapter I.
Overview of the Position Classification and Compensation System
Chapter I. Annex A
The Evolution of the Position Classification and Compensation System in the Philippine Government
Chapter II.
The Position Classification Plan
Chapter III.
The Compensation Plan
Chapter III. Annex A
Report on Personnel Granted Hazard Pay
Chapter III. References
References
Chapter IV.
Responsibility Centers in the Administration of the Position Classification and Compensation System
Chapter V.
Salary Grades of Positions of Constitutional and Other Officials and their Equivalents
Chapter VI.
Position Classification and Compensation Scheme for Teaching Positions in Elementary and Secondary Schools
Chapter VII.
Position Classification and Compensation Scheme for Faculty Positions in State Universities and Colleges
Chapter VIII.
Compensation Scheme for Foreign Service Personnel
Chapter IX.
Position Classification and Compensation Scheme in Local Government Units
Chapter IX.
References

Primer on Barangay Budgeting

Table of Contents
I.
Introduction
II.
Sources of income of the barangay
III.
Planning and budgeting linkage
IV.
The Barangay Budget and the Budget Process
V.
Compensation and Benefits of Barangay Officials
VI.
Barangay fund management
VII.
Other related issues on barangay budgeting

Primer on Government Budgeting

Table of Contents
I.
Basic Concepts in Budgeting
II.
The Budgeting Process/The Budget Cycle
III.
Relevant Macroeconomic Parameters
IV.
Expenditure Categories and their Economic Importance
V.
Financing of National Government Expenditures
VI.
Often Misconstrued Budget Terminologies

Index of Occupational Services, Occupational Groups, Classes and Salary Grade

Table of Contents
Foreword
VOL. I
Index of Classes by Occupational Servicesand Occupational Groups
VOL. II
Index of Classes by Alphabetical Order
VOL. III
Index of Classes by Salary Grade
NBC No. 521
Annex B
Classes of Positions Recommended for Re-allocation

GAD Primer

A Primer: “Gender Mainstreaming and Institutional in the Budgeting Process”

Fiscal Statistics

Fiscal Responses to Alleviate Poverty in the Country

Briefing Papers

The Proposed 2005 National Budget
Medium-Term Fiscal Program 2004
Funding Strategy – 14th Project Implementation Officers’ Meeting
FY 2004 Budget Framework
Documentary Requirements for Budgetary Request (Budget Circular No.2012-2)
Release and Realignment of Funds
Other Requests- Motor Vehicles and P/A/P Structures
Organization, Staffing,  and Compensation
Budgetary Requests for Local Government Units (LGUs)
Budgetary Request for Government-Owned and/or Controlled Corporation (GOCCs)
 How to secure budget appropriation
Corporate Budget Forum General Guidelines and Policies
FY 2003 Budget Framework for GOCCs

Salary Standardization Law

List of wp-content/OPCCB/s Concerning The Salary Standardization Law

Organizational Performance Indicator Framework Reference Guide

Cover Page
OPIF Reference Guide
Circular Letter No.2012-9

Organizational Performance Indicator Framework

2012 – A Book of Outputs of State Universities and Colleges 
2012 – A Book of Outputs of Departments/Agencies
2011 – Book of Outputs of State Universities and Colleges
2011 – A Book of Outputs of Departments/Agencies
2010 – A Book of Outputs of Departments/Agencies
2009 – A Book of Outputs of Departments/Agencies
2008 – Sustaining Philippine Expenditure Management Reform
2007 – Reforming Philippine Expenditure Management
Presentation Materials

References on EO 366

Guidebook Final Manual
Beneficiaries/Recipient Agencies of the Placement Mechanism under the Rationalization Program (EO 366 Dated 04 October 2006)
Government Rationalization Program
A Primer on the Program on Rationalizing and Improving Public Service Delivery

Manual on Disposal of Government Property

Manual: Part I
Manual: Part II