Contingent Fund shall be used exclusively for requirements of new and/or urgent projects and activities that need to be implemented during the year, except for the provision of confidential and intelligence funds to civilian departments and agencies with no mandate to perform security and intelligence-related functions unless the President certifies as to the extreme necessity thereof and the purchase of motor vehicles, including any improvements thereon. All releases from this fund require the prior approval of the President, other than payment resulting from final and executory decisions of competent authorities, which shall be subject to the approval of the DBM.
On the other hand, the Unprogrammed Appropriations provide standby authority to incur additional agency obligations for priority programs or projects when any of the following exists : (a) Excess revenue collections in the total tax revenues or any of the identified non-tax revenue sources from its corresponding revenue collection target, as reflected in the BESF submitted by the President; (b) New revenue collections or those arising from new tax or non-tax sources which are not part of, nor included in, the original revenue sources reflected in the BESF; (c) Approved loans for foreign-assisted projects; or (d) Fund balance of the Government-Owned or Controlled Corporations from (GOCCS) from any remainder resulting from the review and reduction of their reserve funds to reasonable levels taking into account the disbursement from prior years.
Office or Division
OFFICE OR DIVISION: |
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CLASSIFICATION: | Highly Technical |
TYPE OF TRANSACTION: | G2G - Government to Government |
WHO MAY AVAIL: | All National Government Agencies, Local Government Units (LGUs), State Universities and Colleges (SUCs), and other Government Instrumentalities |
Checklist of Requirements
CHECKLIST OF REQUIREMENTS |
TYPE AND NUMBER OF COPY |
WHERE TO SECURE |
Contingent Fund:
Releases from Unprogrammed Appropriations:
Fund balance of GOCCs from any remainder resulting from the review and of their reserve funds to reasonable levels taking into account the disbursement from prior years. Note: Agency request/s will be processed upon receipt of the complete and valid documentary requirements. If submitted request/s is/are incomplete, incorrect, non-compliant, or denied the clients shall be informed through a letter or Document Management System (DMS) reply document. |
OR
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Requesting government entity unless indicated otherwise |
Client Steps
Administrative Service-Central Records Division (AS-CRD)
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
1. Submit agency request and documentary requirements to AS-CRD or send digital or clear scanned copy of the complete set of documents to the AS-CRD official email ( |
1. Receive agency request and documentary requirements |
None | within 2 hours[1] |
Administrative Assistant (ADAS) I, and Administrative Officer (AO) III and V |
1.1 None |
1.1 For physical submission, upload all documents to the Document Management System (DMS) and attach DMS-generated routing slip to the document For electronic submission, upload all documents to the DMS |
None | ||
1.2 Receive the DMS-generated acknowledgement receipt (AR). |
1.2 For physical submission, issue DMS-generated AR; and send hardcopy to the BMB/s concerned For electronic submission, send DMS-generated AR; and copy furnish the BMB concerned |
None |
Budget and Management Bureau (BMB) - A, B, C, D, and F
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
2. None | 2. Route request to Director | None | 10 working days |
AO/ADAS |
3. None | 3. Give instruction to Chief Budget and Management Specialist (CBMS) | None |
Director |
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4. None |
4. Determine the following:
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None |
CBMS |
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5. None |
5. Evaluate request based on pertinent guidelines. Determine the balance of UA/CF through the e-Budget System |
None
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Budget and Management Specialist (BMS) I, BMS II, Senior BMS (SRBMS)
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5.1 None |
5.1 In case the balance is sufficient, proceed with the preparation of action documents |
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5.2 None |
5.2 In case the balance is insufficient, coordinate with BTB and send request for modification/use of appropriations via email |
Budget Technical Bureau (BTB) - Standards and Policy Division (SPD)
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
6. None | 6. Upon coordination of the BSOs concerned, check CF/UA/Excess Income balance | None |
BMS I, BMS II, SRBMS |
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7. None |
7. Review action documents. |
None |
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Supervising BMS (SVBMS) |
8. None |
8. Seek clearance/approval from ASEC/USEC or the BPE-FGH on the request of modification/use of appropriation |
None |
BTB Director |
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9. None | 9. Coordinate approval/disapproval of ASEC/USEC or the FGH of the BPEG to the technical staff assigned | None | BTB Director | |
10. None | 10. Send email to ICTSS to reflect adjustments in the e-Budget, copy furnish the requesting bureau. | None | BTB-SPD |
Information and Communication Technology Systems Service (ICTSS)
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
11. None |
11. Receive request and incorporate modifications in the e-Budget |
None |
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ICTSS
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12. None |
12. Notify BMB that the allotment class has been modified |
None |
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Budget Technical Bureau (BTB) - Standards and Policy Division (SPD)
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
13. None |
13. Update BMB concerned |
None |
BMS I, BMS II, SRBMS |
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14. None | 14. Prepare action documents | None |
BMS I, BMS II, SRBMS |
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14.1 None | 14.1 Evaluate request and prepare the following action documents:
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None | ||
14.2 None | 14.2 Create a SARO/NCA entry. Ensure that DMS Ref. No. is tagged in e-Budget | None |
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Budget and Management Bureau (BMB) - A, B, C, D, and F
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
15. None | 15. Review draft action documents | None | |
SVBMS |
16. None |
16. Review action documents |
None |
CBMS |
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17. None |
17. Review and recommend approval of the action documents |
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Assistant Director |
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18. None |
18. Review and recommend approval of the action documents |
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Director |
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18.1 None |
18.1 Verify and tag “For Approval” in the e-Budget the release documents |
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18.2 None |
18.2 If the request is for denial, sign denial letter or recommend approval of the letter to the Assistant Secretary/Undersecretary for BPE Group |
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19. None |
19. Route action documents to AO for releasing |
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AO/ADAS |
Budget Technical Bureau (BTB) - Standards and Policy Division (SPD)
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
20. None |
20. Route request to Director |
None |
3 working days |
AO/ADAS |
21. None | 21. Give instruction to CBMS | None |
Director |
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22. None | 22. Assign request to the technical staff concerned to administer the fund release | None | CBMS | |
23. None | 23. Evaluate request if the request includes modification/use of appropriations, prepare MFS and USAP Form | None |
BMS I, BMS II, SRBMS BTB-SPD |
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23.1 None | 23.1 Verify compliance with documentary requirements (e.g., OP approval, BTr certification) | None | ||
23.2 None | 23.2 Update status of CF/UA balances including allotment breakdown | None | ||
23.3 None | 23.3 Update SPF ledger and fill out the lower portion of the DV | None | ||
24. None | 24. Review DV, MFS and USAP form, as applicable | None | SVBMS | |
25. None | 25. Review DV, MFS and USAP form, as applicable | None | CBMS | |
26. None | 26. Review DV, MFS and USAP form, as applicable | None | Director |
Office of the Assistant Secretary and Office of the Undersecretary for Budget Preparation and Execution (BPE) Group
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
27. None |
27. Review action documents |
None |
3 working days |
Assistant Secretary / Undersecretary |
28. None |
28. Recommend approval and sign the DV, MFS and USAP |
None |
Office of the Secretary (OSEC)
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
29. None |
33. Review, approve and sign the following:
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None |
3 working days |
Secretary
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29.1 None | 29.1 Tag “Approve” in the e-Budget | None | Executive Assistant (EA) | |
29.2 None | 29.2 Send approved MFS, SARO/NCA, Annexes/ Attachments, and DV to the BTB- CPRU | None |
Budget Technical Bureau (BTB) - Central Printing and Releasing Unit (CPRU)
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
30. None |
30. Send the following printed documents to the OSEC:
|
None |
1 hour (cut off time 2pm)
|
ADAS III |
Office of the Secretary (OSEC)
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
31. None |
35.Sign action documents |
None |
2 hours |
Secretary |
Budget Technical Bureau (BTB) - Central Printing and Releasing Unit (CPRU)
CLIENT STEPS |
AGENCY ACTION |
FEES TO BE PAID |
PROCESSING TIME | PERSON RESPONSIBLE |
32. Access Obligational and/or Disbursement Authority/ies from the ADRS |
32. Release signed Obligational and/or Disbursement Authority/ies |
None |
2 hours |
ADAS III
|
32.1 Download Obligational and/or Disbursement Authority/ies from the ADRS | 32.1 Upload signed Obligational and/or Disbursement Authority/ies in the ADRS | None | ||
32.2 None | 32.2 Tag as "Released" in the e-Budget | None | ||
32.3 None | 32.3 Forward copy of signed DV to BTB technical staff concerned | None | ||
TOTAL | None | 20 working days |
[1]Voluminous documents will be physically routed to the B/S/O concerned within the day.