Latest Issuances
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
Budget Circular 2016-2
March 29, 2016
Computation and Funding of Terminal Leave Benifits and Monetization of Leave Credits
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 Negotiatio
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
Modificati
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
Clarificat
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 Implementi
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
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