1. For issuance of SARO including New Budgetary Provisions not included in the National Expenditure Program (NEP)

1. Special Budget Request (SBR)
2. BED 1 (Financial Plan)
3. BED 2 (Physical Plan)
4. BED 3 (Monthly Disbursement Program)
5. Project Profile, based on the format of BP Forms 202 (LFP)/203 and FAP Profile (Annex B) of DBM-COA-DOF Joint Circular No. 2-97 dated March, 1997 (FAPs) 
6. Office of the President (OP) Approval for budgetary items included in the GAA but not reflected in the President's Budget (NEP)
7. Approved loan agreement for new FAPs
8. Other authorization documents as required in the applicable Budget Circular / Other documentary requirements under existing guidelines (i.e. National Budget Circular (NBC) No. 581 dated December 27, 2020)*

For Government-Owned and Controlled Corporations (GOCCs) and State Universities and Colleges (SUCs):

1. SBR
2. BED 1
3. BED 2
4. BED 3
5. BTr Certification for Use of Income/ OP Approval for Contingent Fund
6. Board Resolution
7. Other documentary requirements under existing guidelines

*Other documentary requirements:

Infrastructure Projects

1. List of validated claims for ROW and contractual obligations
2. Clearance/certification on the consistency of the standards of construction, rehabilitation, improvement, or repair of all infrastructure projects with the pertinent rules and regulations determined by the DPWH and/or other relevant agencies
3. DENR – for environmental clearance certificate /  certificate of non-coverage and geohazard certification, as applicable
   
4. Program of Works
5. Certification of Availability of Lot and Certificate of Title/Transfer Certificate of Title, if applicable
6. Detailed Engineering and Design, if applicable
7. Other relevant/applicable documents that may be required by DBM

Non-Infrastructure Projects

1. ISSP approved by the DICT for ICT-related items
2. Inventory/list and description for equipment, furniture and fixtures
3. Approved Annual Procurement Plan

Centrally-Managed Items

1. List of specific implementing units (IUs) and amount allotted to each IU

2.  Release from Miscellaneous Personnel Benefits Fund (MPBF)

For NGAs:

1. SBR
2. FAR 1-A (Latest Summary of Appropriations, Allotments, Obligations and Balances by Object of Expenditures)
3. BED 3
4. Duly Signed worksheet containing detailed computation of actual Personnel Services (PS) Requirements and date of appointment and assumption of duty of employees
5. Special / General / Bureau Orders, in the case of Military and Uniformed Personnel (MUP)

For NGAs and SUCs:

1. TWG per EO 61 Clearance/ Approval on agency compliance with performance and good governance requirements
2. Modified Form A-Department/Agency Performance Report and Evaluation Matrix

1. SBR
2. FAR 1-A
3. BED 3
4. Detailed computation of Actual PS Requirement showing list of personnel and corresponding back salaries and other benefits
5. HR-issued Certified True Copy of decision on the case by competent/proper authority, if applicable
6. Updated Service Record certified by the Human Resource Management Officer (HRMO)

3. Availment of Loan/Grant Proceeds

• For NGAs
• For GOCCs

Special Allotment Release Order (SARO) – for FAPs under For issuance of SARO

1. SBR
2. Copy of Signed Foreign Loan Agreement including copy of the Appraisal Report
3.  Updated Project Profile
4.  Updated BED  1, if there are revisions
5.  BED 2, if there are revisions
6.  ICC Approval/ICC-Secretariat/NEDA Board Action Letter to the NGA/IA for additional work and change orders, if applicable

1. SBR
2. Certification of receipt or deposits from the BTr on the availability of the balance
3. Credit Advice from Bangko Sentral ng Pilipinas

• Direct Payment (NCAA)
• Working Fund

Direct Payment (Non-Cash Availment Authority):

1. SBR
2. Photocopy of the Application for Withdrawal or equivalent document covering the amount requested
3. Certified list of allotments and corresponding obligations incurred for the specific foreign loan/grant assisted project against which the disbursements shall be applied
4. Details of disbursements expressed both in peso and equivalent foreign currency as indicated in the application
5. Certification from BTr on the peso value of the amount paid to the supplier/contractor/consultant
6. Certificate of Acceptance when the project is completed

Working Fund (Notice of Cash Allocation (NCA):

1. Agency Letter of Request for the release of NCA
2. Certification from the BTr on Loan Proceeds Remitted/Deposited (if funded by loan) / Grant/Donation Remitted/Deposited (if funded by Grant/Donation), whichever is applicable
3. Copy of notice of sub-allotment issued by the NGA, if applicable 
4. Other authorization documents as required in the applicable Budget Circular / Other documentary requirements under existing guidelines (i.e., NBC No. 581 dated December 27, 2020)

5. Customs Duties and Taxes

1. SBR
2. Quarterly Report of Taxes and Duties Availment (QRTDA)
3. Statement of Account/Assessment from Bureau of Customs (BOC)

1. Financial Incentives Review Board resolution

For NGAs (including SUCs):

1. SBR
2. QRTDA
3. Tax Subsidy Availment Certificate/ Statement of Accounts/Assessment Notices issued by BOC/BIR

For GOCCs:

1. SBR
2. QRTDA
3. Certification of entitlement to subsidy issued by FIRB
4. Tax Subsidy Availment Certificate/Statement of Accounts/Assessment Notices issued by BOC/BIR

7. Special Account in the General Fund (SAGF) (Includes donations over 1 year)

1. SBR
2. BED 1
3. BED 2
4. BED 3
5. Certification on the available balance of SAGF/Certification of receipt or deposits from the BTr
6. Other documentary requirements under existing guidelines

Additional Supporting Documents (depending on type of request): 

Payment of Rewards and Incentives for BOC and BIR: 

1. SBR
2. Signed Revenue Performance Evaluation Board (RPEB) Resolution
3. BTr Certification and BTr JEV effecting adjustment of deposits to trust account
4. DBCC Certification
5. Agency Certification that the computation of rewards and incentives is in accordance with RA No. 9335, RPEB Resolution, and subject to relevant laws rules and regulations and compliance with substantive and procedural due process
6. Signed list of attritable employees
7. Signed list of qualified officials and employees for the payment of rewards and incentives h) Monthly Disbursement Program

8. Modification in the Allotments Issued

1. SBR
2. FAR No. 1 (Latest SAOODB)
3. BED 1, as revised
4. BED 2, as revised
5. Justification for the proposed modification
6. Certification of Actual Deficiency and Sources of Funds signed by the Budget Officer, identifying the affected P/A/Ps and objects of Expenditure (“From” and “To”) – (Attachment 3) 

9. Use of Savings for Augmentation of Deficient P/A/Ps

For OP Approval:

1. SBR
2. FAR No. 1
3. FAR No. 1A
4. BED No. 1
5. BED No. 2
6. Certification on how the savings were generated pursuant to existing guidelines
7. Justification
8. Details of Savings and Augmentation of Deficient P/A/Ps

1. Agency Request
2. List of Due and Demandable Accounts Payable -  Advice to Debit Account (LDDAP-ADA)
3. FAR 1
4. FAR 3, if applicable
5. FAR 4
6. BED 3
7. Latest Book/Bank balances
8. Bank Certification of Lapsed NCA, if applicable
9. List of Reverted A/Ps as of end of the previous year (Per EO No. 87, as implemented by COA-DBM Joint Circular No. 2021-1 dated March 1, 2021)

11. Payment of Tax Refund (Bureau of Internal Revenue and BOC)

1. SBR
2. BTr Certification and BTr Journal Entry Voucher (JEV) effecting adjustment of deposits to trust account

Additional Supporting documents:

For VAT Claims:

1. Signed Report of NCA utilization/disbursement of initial 50% NCA release
2. Pending claims for VAT refund for additional release of funds

For Non-VAT Claims:

1. List of Tax Refund Payables by Taxpayer and Type of Tax

12. Payment of Rewards to Informant on Violators of Internal Revenue, Tariff and Custom Laws, Rules and Regulations

1. SBR
2. BTr Certification and BTr JEV effecting adjustment of deposits to trust account
3. DOF Committee on Rewards Ruling/Approval
4. List of Due & Demandable Accounts Payable

1. SBR
2. BED 1
3. BED 2
4. BED 3
5. Latest Cash Flow Statement
6. Justification
7. Other supporting documents (e.g. list of projects and implementing units, project profile, list of equipment, if applicable)

1. SBR

15. Debt Service (Principal Amortization & Interest Payment

1. SBR

1. SBR
2. Annex A of GAA and BTr Cash Operations Report