2025
Joint Circular 2025
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Joint Circular No. 1 (CSC-COA-DBM)
Tuesday, 16 December 2025 09:09
December 15, 2025 Revised Rules and Regulations on the Engagement of the Contract of Service and Job Order Workers in the Government Download Joint Circular No. 1... -
Joint Circular No. 2025-1 (DBM-DEPED)
Wednesday, 28 May 2025 08:21
February 19, 2025 Modified Position Classification and Compensation Scheme and System of Career Progression of Teachers and School Heads in the Public Basic Education System Download Joint... -
Joint Circular No. 2025-2 (DBM-DEPED)
Friday, 02 May 2025 03:24
April 3, 2025 Implementation by Local Government Units (LGUS) of Multi-Purpose Building (MPB) Projects to be Used for Child Development Centers (CDCs) Chargeable Against the Local Government...
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2024
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Joint Circular No. 2024-1 (DMW-DBM-BTR)
Wednesday, 28 May 2025 08:20
December 12, 2024 Guidelines on the Use of Verification Fee Fund and Schedule of Verification Fees for Fiscal Year 2024 and Years Thereafter Download Joint Circular No. 2024-1... -
DBM-NLRC Joint Circular No. 2024-01
Monday, 16 December 2024 18:28
December 11, 2024 Guidelines on the Grant of the Longevity Pay (LP) to Chairperson, Commissioners, and Labor Arbiters of the NLRC Download DBM-NLRC Joint Circular No.... -
DBM-NEDA Joint Circular No. 2024-01
Sunday, 06 October 2024 23:49
Tracing of Infrastructure Programs/Activities/Projects (P/A/Ps) under the Three-Year Rolling Infrastructure Program (TRIP) Download DBM-NEDA Joint Circular No.... -
Joint Circular No. 2, s. 2024
Tuesday, 23 July 2024 06:13
July 19, 2024 Extension Of The Transition Period Under Section 11.1 Of Commission On Audit (COA)-Department Of Budget And Management (DBM) Joint Circular (JC) No. 2, S. 20201 Dated October 20, 2020,... -
Joint Circular No. 2024 - 001 (DBM-DOH-DOST)
Tuesday, 05 March 2024 08:52
January 18, 2024 Guidelines on the Implementation of the Special Provision (SP)No. 19D on the Direct Release of Research and Research-Related Funds to DQST-PCHRD under FY 2023 Budget of the... -
Joint Circular No. 2024 - 01 (DBM-COA)
Tuesday, 05 March 2024 08:44
January 30, 2024 Revised Manual on the Disposal of Government Properties Download Joint Circular No. 1, s. 2024 (DBM-COA) {pdf=wp-content/uploads/Issuances/2024/Joint-Circular/COA-DBM JOINT... -
Joint Circular No. 1, s. 2024 (DBM-DILG)
Monday, 04 March 2024 06:28
March 1, 2024 Clarification on the Special Provisions (SPs) Covering the Release and Reversion of Local Government Support Fund (LGSF) in Various General Appropriations Acts (GAAs) Download Joint...
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2023
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Joint Circular 2023
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July 7, 2023
Phase II of the Revised Standards on Organizational Structure and Staffing Pattern (OSSP) of Level III Government Hospitals with 200 to 1,500 Beds
April 17, 2023
Revised Guidelines on the Release of the Twenty Percent (20%) Shares of Local Government Units (LGUs) in the fire Code Fees
April 14, 2022
Revised Standards on the Organizational Structure and Staffing Pattern of Treatment and Rehabilitation Centers (TRCs), CY 2023 Edition
2022
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Joint Circular 2022
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December 23, 2022
Guidelines on the Retention and Use of Income by DOH Hospitals and Other Health Facilities Pursuant to Special Provision No. 2 of the DOH Appropriations under the General Appropriations Act (GAA), Republic Act No. 11639 and GAAs Thereafter and as Applicable
November 10, 2022
Amendment to the Commission on Audit (COA}-Department of Budget and Management (DBM) Joint Circular (JC) No. 2' dated October 20, 2020
November 8, 2022
Revised Standards on Organizational Structure and Staffing Pattern of Level III Government Hospitals with 200 to 1,500 Beds, CY 2022 Edition (Phase I)
September 16, 2022
Extension of the Deadline of Submission of Final Printout and Other Supporting Documents to DBM Regional Office for Faculty Rank of Instructor I Up to Associate Professor V for the 8th Evaluation Cycle of NBC 461
August 5, 2022
Policies and Guidelines on the Grant of Education Allowance for Dependents of Officers and Employees of the DFA for FY 2021 and Years Thereafter
September 13, 2022
Policies on the Adoption of Flexible Work Arrangements for Contract of Service (COS) and Job Order (JO) Workers in Government
May 12, 2022
Implementing Guidelines on the Grant of COVID-19 Sickness and Death Compensation to Eligible Public and Private Health care Workers (HCW) and Non-HCWs for FY 2022
January 28, 2022
Guidelines in the Release, Disbursement. Monitoring, Accounting and Reporting of Coconut Levy Funds Authorized under Republic Act (RA) No. 11524, otherwise known as the Coconut Farmers and Industry Trust Fund Act
2021
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Joint Circular 2021
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December 31, 2021
Policies and Guidelines on the Use of Revenues from Golf Course Operations of the Armed Forces of the Philippines (AFP)
June 16, 2021
Guidelines on the Continued Grant of the COVID-19 Special Risk Allowance (SRA) to Public and Private Health Workers (HWs) Pursuant to Administrative Order (AO) No. 42, s. 2021
March 28, 2021
Guidelines to Implement DepEd-Office of the Secretary (OSEC) Special Provision No. 11 in the FY 2021 General Appropriations Act (GAA) on Cash Allowance
May 18, 2021
Revised Guidelines on the Grant of the Special Hardship Allowance
March 8, 2021
Guidelines Implementing Executive Order (E.O) No. 87 Directing that all Accounts Payable which remain Outstanding for Two Years or More in the Books Of National Government Agencies be Reverted to the Accumulated Surplus Or Deficit of the General Fund of the National Government
2020
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Joint Circular 2020
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November 25, 2020
Guidelines on the Grant of the COVID-19 Active Hazard Duty Pay
November 25, 2020
Guidelines on the Grant of the COVID-19 Special Risk Allowance to Public and Private Health Workers
October 23, 2020
Addendum No. 2 [Clarification to DepEd-DBM-DILG Joint Circular No. 1, Series of 2017 dated January 19, 2017, Entitled, "Revised Guidelines on the Use of the Special Education Fund (SEF)"]
October 20, 2020
Updated Rules and Regulations Governing Contract of Service (COS) and Job Order (JO) Workers in the Government
September 8, 2020
Utilization of Retained Funds of the SEC
March 30, 2020
Guidelines and Procedures in the Collection and Utilization of the Pooled Resources to Fund Social Amelioration Measures Under Republic Act No. 11469 "Bayanihan To Heal As One Act"
March 19, 2020
Interim Guidelines Governing Contract of Service (COS) and Job Order (JO) Workers in Government for the Duration of the State of Calamity and Community Quarantine Due to the Corona Virus Disease (COVID-19)
2019
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Joint Circular 2019
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December 23, 2019
Guidelines on the Implementation Of Executive Order (EO) No. 94, S. 2019 Authorizing the Grant of Financial Support to the Citizen Armed Force Geographical Unit (CAFGU) Active Auxiliary (CAA) Service
November 29, 2019
Guidelines to Implement DEPED-Office of the Secretary (OSEC) Special Provision No. 7 in the FY 2019 General Appropriations Act (GAA) On Special Hardship Allowance (SHA)
August 30, 2019
Guidelines to Implement Special Provision No. 3 Of the Miscellaneous Personnel Benefits Fund (MPBF) in the FY 2019 General Appropriations Act (GAA), "Implementation of National Budget Circular (NBC) No. 461"
January 1, 2019
Updated Guidelines Relative to Budget And Financial Accountability Reports (BFARs) Starting FY 2019
February 4, 2019
Management of Cash Advances to DEPED Non-Implementing Units (NON-IUs) for School Maintenance and Other Operating Expenses (MOOE) and Program Funds
2018
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Joint Circular 2018
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December 28, 2018
Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Public Social Workers (PSWs)
November 9, 2018
Amendment to the CSC-COA-DBM Joint Circular No. 1 s. 2017
2017
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Joint Circular 2017
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August 11, 2017
Modification of the Unified Accounts Code Structure (UACS) Due to the Adoption of the Program Expenditure Classification-Based Performance Informed Budgeting (PREXC-PIB) For Fiscal Year 2018
June 30, 2017
National Government Fiscal Calendar
June 15, 2017
Rules and Regulations Governing Contract of Service and Job Order Workers in the Government
January 19, 2017
Revised Guidelines on the use of the Special Education Fund (SEF)
2016
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Joint Circular 2016
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October 20, 2016
Guidelines on the Rehabilitation of Construction of Government Buildings/Office Space and The Acquisition of Outright Purchase of Lot and Buildings
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)
April 13, 2016
FY 2016 Levelling Instrument for SUCs and Guidelines for the Implementation Thereof
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
2015
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Joint Circular 2015
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November 27, 2015
Rules and Regulation on the Grant of Step Increments to Elective Officials based on the Length of Service
November 27, 2015
Supplemental Guidelines for Accreditation of Civil Society Organizations
November 25, 2015
Policies and Guidelines on Overtime Services and Overtime Pay for Government Employees
February 5, 2015
Guidelines in the Adoption of the Modified Statement of Receipts and Expenditures Format of Local Government Units
2014
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Joint Circular 2014
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November 12, 2014
Implementing Guidelines of the PCFC Expanded Agricultural Microfinance Program (AMP)
November 7, 2014
Enhancement of the Unified Accounts Code Structure (UACS) per COA-DBM-DOF Joint Circular No. 2013-1
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
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
- 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
July 2, 2014
Guidelines Prescribing the Use of Modified Formats of the Budget and Financial Accountability Reports (BFARs)
May 16, 2014
Standards on Organizational Structure and Staffing pattern of Treatment and Rehabilitation Centers
April 30, 2014
Rules, Guidelines and Procedures in Implementing the Tax Expenditure Subsidy Section under the General Provisions of the Annual General Appropriations Act
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)
2013
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Joint Circular 2013
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September 23, 2013
Revised Standards on Organization Structure and Staffing Pattern of Government Hospitals, CY 2013 Edition
September 16, 2013
Guidelines in the Use of Authority to Debit Account for Transfers to Local Government Units
September 16, 2013
Guidelines for the Release and Utilization of the Public-Private Partnership Strategic Support Fund (PPPSSF) of CY 2012 for the Modernization of DOH Hospitals, Pursuant to Special Provision No. 1 of the DOH Appropriations under the FY 2012 General Appropriations Act, R.A No. 10155
August 6, 2013
Unified Accounts Code Structure (UACS)
August 2, 2013
Guidelines on the Implementation of the Health Facilities Enhancement Program under the FY 2013 Budget of the Department of Public Works and Highways
June 25, 2013
Amendments to the DBM-DepEd-DPWH Joint Circular No. 2013-1
March 15, 2013
Revised Guidelines on the Submission of Quarterly Accountability Reports on Appropriations, Allotments, Obligations and Disbursement
March 8, 2013
Guidelines and Procedures in the Payment of Retirement Benefits Pursuant to Special Retirement Laws
February 18, 2013
Guidelines on the Implementation of the Special Provision (SP) No.4 on the Provision of Basic Educational Facilities under the FY 2013 Budget of the Department of Public Works and Highways
2012
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Joint Circular 2012
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December 21, 2012
Guidelines on the Implementation of Special Provision (SP) No. 15 on the National Health Insurance Program (NHIP) for Indigents, Department of Health (DOH) under Republic Act (R.A.) No. 10155. the FY 2012 General Appropriations Act (GAA)
November 29, 2012
Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Public Health Workers (PHWs)
September 20, 2022
Guidelines on the Release and Purpose of the National Government (NG) Counterpart Fund Allocated for the Government Service Insurance System – Social Security System (GSIS-SSS) Educational Assistance Fund Program (EAFP)
Guidelines on the Allocation and Use of the Maintenance and other Operating Expenses (MOOE) and Capital Outlay (CO) Funds provided under the General Appropriations Act of 2012
September 3, 2012
Rules and Regulations on the Grant of Step Increment/s due to Meritorious Performance and Step Increment Due to Length of Service
Guidelines for the Preparation of Annual Gender and Development (GAD) Plans and Budgets and Accomplishment Reports to Implement the Magna Carta of Women
2011
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Joint Circular 2011
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March 11, 2011
Guidelines on the Direct Release of Funds to TESDA implementing Units (IUs)
March 3, 2011
Guidelines To Institutionalize Reporting of Budget Allocations and Expenditures Including Physical Targets and Accomplishments for the Millennium Development Goals
2010
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Joint Circular 2010
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April 1, 2010
Guidelines on the Payment of the Total Administrative Disability Pension in Compliance with the President’s Veto Message Incorporated under R.A. No. 9970 (the FY 2010 General Appropriations Act)
January 12, 2010
Amending Section 1.4 of DBM-BIR-NTA Joint Circular No. 2009-1 dated November 3, 2009 re: Guidelines and Procedure on the Release of the Share of Local Government Units
2009
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Joint Circular 2009
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November 3, 2009
Guidelines and Procedure on the Release of the Share of Local Government Units Producing Burley and Native Tobacco Products from the Fifteen (15%) of the Incremental Revenue Collected from the Excise Tax on Tabacco Products
September 4, 2009
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
March 31, 2009
Updated Guidelines and Procedures on the Release of the Share of Local Government Units from the Collections Derived by the National Government from Mining Taxes
March 23, 2009
Implementing Guidelines of Executive Order No. 782
2008
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Joint Circular 2008
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June 16, 2008
Guidelines and Procedure for the Release of the LGU Shares from the Value Added Tax (VAT) in lieu of Franchise Tax Collected from Racetrack Operations of the Manila Jockey Club, Inc. (MJCI) and the Philippine Racing Club, Inc. (PRCI)
January 30, 2008
Implementing Guidelines for the Release of Funds for the Implementation of Development Projects Chargeable Against the Gas – Malampaya Collection per SC 38 Pursuant to Executive Order No. 683
