| I.REVIEW OF BUDGET |
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A. |
Annual Budget |
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Transmittal
letter of the Sanggunian Secretary to the Local Sanggunian |
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Budget
Message of the Local Chief Executive (LCE) |
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Appropriation
Ordinance, bearing the official seal of the Local Government
Unit (LGU), duly signed by the Presiding Officer, attested
to by the Secretary to the Sanggunian, and approved by
the LCE
[ 1 ] |
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Duly
Accomplished Local Budget Preparation Forms (LBPFs): |
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LBPF No. 151 – Certified Statement
of Income |
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LBPF No. 151-A – Certified Statement
of Income and Expenditure |
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LBPF No. 152 – Program Appropriation
and Obligations by Object |
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LBPF No. 153 – Personnel Schedule
(Plantilla of Personnel) |
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LBPF No. 154 – Functional Statement
and General Objectives |
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LBPF No. 155 – Statement of Long-Term
Obligations and Indebtedness |
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LBPF No. 156 – Statement of Statutory
and Contractual Obligations |
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LBPF No. 157 – Statement of Fund
Operations |
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Summary
Worksheet of Appropriation by Office |
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Local
Development Plan |
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Annual
Investment Program |
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Gender
and Development Plan duly approved by the National Commission
on the Role of Filipino Women (NCRFW) |
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Other
pertinent documents as may be necessary, i.e., Position
Allocation List/Revised Staffing Pattern |
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B. |
Supplemental
Budget (SB) |
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Transmittal
letter of the Sanggunian Secretary to the Local Sanggunian |
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Appropriations
Ordinance bearing the official seal of the LGU, duly signed
by the Presiding Officer, attested to by the Secretary
to the Sanggunian, and approved by the LCE
[ 1 ] |
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Duly
accomplished Local Budget Preparation Forms: |
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1. |
For supplemental
budgets supported by funds actually available |
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LBPF No. 153
– Personnel Schedule for SBs covering additional
Personal Services (PS) appropriation |
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LBPF No. 161
– Supplemental Budget on Funds Actually Available |
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LBPF No. 161-A
– Certified Statement of Additional Realized Income |
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LBPF No. 161-B
– Certified Statement of Savings Actually Received,
jointly signed by the local Treasurer and Accountant |
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2. |
For supplemental
budgets supported by new revenue measure |
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LBPF No. 162
– Supplemental Budget on New Revenue Sources |
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LBPF No. 162-A
– Certified Statement of Income from New Revenue
Sources |
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Copy of duly
Enacted Tax Ordinance |
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3. |
For supplemental
budgets realigning appropriations in times of calamity |
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LBPF No. 163
– Supplemental Budget in case of calamity |
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LBPF No. 163-A
– Sworn Statement of Funds Available for Realignment |
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| II.
RELEASE OF FUNDS (ALLOCATION TO LGUs/SPECIAL PURPOSE FUND) |
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A. |
Allocation
to LGUs |
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Internal
Revenue Allotment (IRA) |
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Bureau
of Internal Revenue (BIR) certification on actual collection
of national internal revenue taxes during the third fiscal
year preceding the current fiscal year (Note: No document
is required from LGUs) |
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Request
for IRA of newly converted/created province/ city/ municipality
(Note: Effectivity of IRA allocation is the ensuing year
after ratification of conversion/creation) |
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Certified
photocopy of law creating the LGU |
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Certified
photocopy of certificate of ratification |
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Certification
from the LGU on its total locally-generated income at
the time of creation/conversion |
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Certification
from DENR-Local Management Bureau (LMB) on the land area
measurement of the newly created/converted province/city/municipality
and the revised land area of the mother LGU(s) |
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Certification
from National Statistics Office (NSO) on the population
count of the newly created LGU and the revised population
count of the mother LGU(s) |
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Share
in Tobacco Excise Tax (R.A. No. 7171) for the provinces
of Abra, Ilocos Norte, Ilocos Sur, La Union |
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BIR
certification on the 15% of the excise tax collection
on locally-manufactured Virginia type cigarette for the
2nd calendar year preceding the year of distribution to
be submitted to DBM-CO not later than April 15 of the
current year |
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Certification
from the National Tobacco Administration (NTA) on the
volume of Virginia tobacco production for the immediately
preceding year to be submitted to DBM not later than the
1st quarter of the current year |
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Approval/directive
from the Office of the President to release shares from
Tobacco Excise Tax |
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For
congressional district’s share, project listing
to be submitted by the district representative concerned
(Note: No document is required from LGUs) |
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Share
in the Utilization and Development of National Wealth
(R.A. No. 7160)
[ 2 ] |
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Certified
true copies of Remittance Advice covering collections
from the proceeds in the utilization and development of
national wealth, including certified true copies of deposit
slips |
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Certification
from the Resident Auditor of the revenue collecting agencies
that the amounts reflected in the remittance advice are
actually remitted to the National Treasury or any authorized
depository bank |
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Treasury
Certificate of Remittance or Certification from the bank
that the amount appearing in the Remittance Advice was
received by the bank and was in turn remitted to the National
Treasury (Note: No document is required from LGUs) |
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Indorsement
letter from the PENRO concerned and statement of remittance
of collection with computation of the shares of LGUs from
the collection of national wealth duly certified by the
CENRO concerned (in the case of forestry charges) |
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Copies
of monthly report of collection |
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Share
in the Gross Income Taxes paid by all Businesses and Enterprises
within the ECOZONES (R.A. No. 7227) |
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BIR
certification of affected and contiguous LGUs entitled
to the 2% share from the 5% Gross Income Tax paid by businesses
and enterprises within the ECOZONES to be submitted to
DBM-CO not later than May 15 of the current year (Note:
No document is required from LGUs) |
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Share
in Value Added Tax (R.A. No. 7643) |
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BIR
certification on the 20% of the 50% share of LGUs in the
incremental collection from VAT, to be submitted to DBM
not later than May 15 of the current year (Note: No document
is required from LGUs) |
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Barangay
Officials’ Death Benefits Fund
[ 3 ] |
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Letter
request of DILG-Central Office for the release of SARO
and NCA to cover death benefits of barangay officials |
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Summary
list of claimants by region indicating the name of barangay
official, designation, date of death, and amount for release. |
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Premium
Subsidy for Indigents under the National Health Insurance
Program |
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Certification
from the Chief Accountant of the Philippine Health Insurance
Corporation (PHIC) on the actual number of enrollees in
the program and actual remittances made by LGUs. |
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Reports/financial
statements from PHIC, i.e. balance sheet, income statement
& cash flow (No document is required from LGUs) |
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B. |
Special
Purpose Funds |
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1. |
Calamity
Fund |
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Request of
the LCE |
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Recommendation
of the National Disaster Coordinating Council (NDCC) |
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Approval of
the President |
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2. |
Cash |
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Intial
cash release (No document is required from LGUs) |
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Balance
of cash requirement |
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Statement
of utilization of initial cash release duly signed by
the LGU accountant and noted by the LCE |
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Accomplishment
Report covering the program/ project funded |
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3. |
Realignment
of Funds/Change of Program/Project (Calamity Fund/Contingent
Fund) |
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Letter
request of the LCE |
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Certification
duly signed by the LGU Accountant and noted by the LCE
attesting that the amount authorized for the original
program/project has been obligated |
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Justification
for the realignment of fund/change of program/project |
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If
original program/ project proposed for realignment is
already issued with funding check (FC), copy of remittance
advice covering the deposit of the FC to the National
Treasury |
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Pension
and Gratuity Fund [for payment of Retirement Gratuity
Benefits (RGB)/Terminal Leave Benefits (TLB) of devolved
employees] |
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Allotment
and Cash |
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Letter
request of the LCE |
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GSIS/LGU–approved
Retirement Gratuity Benefits |
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Latest
Service Record certified correct by the Human Resource
and Management Officer (HRMO) of the LGU concerned and
duly signed by the LCE |
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Copy
of re-appointment upon devolution duly signed by the LCE |
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Schedule
of Retirement, Separation and Terminal Leave Benefits |
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Claimant’s
duly approved application for retirement |
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Certified
true copy of death certificate (if retiree is deceased) |
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Computation
of NGA/LGU share in the RGB/TLB of devolved personnel
to determine NGA share and LGU counterpart |
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Copy
of latest appointment and Notice of Salary Adjustment |
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Additional
requirements covering claims for Terminal Leave Benefits
(TLB) |
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Certification
from HRMO of previous office (DOH/DSWD/DA/DBM) of leave
balance upon devolution |
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Application
for commutation of terminal leave duly approved by the
LCE |
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Updated
leave record certified correct by the HRMO of the LGU
and duly signed by the LCE |
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Certification
from the HRMO on the unused leave credits of the Claimant |
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Change
or Transfer of IRA Depository Bank/Bank Branch/Current
Account |
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Letter
request of the LCE |
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Certified
true copy of the Sanggunian resolution authorizing the
LGU to change or transfer its IRA depository bank/bank
branch/current account |
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Bank
account number, and name of new servicing bank and its
location |
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Clearance
from the present depository bank allowing the transfer |
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[ 1 ] |
The
signature of the LCE must be affixed on every page of
the Appropriation Ordinance |
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2 ] |
Requirements
to be submitted by the Revenue Collecting Agencies of
the National Government, i.e. BIR, DENR, DOE and Mines
and Geo-Science Bureau (MGSB), not later than March 15
of every year, to the DBM Regional Offices (ROs) concerned,
except DOE which shall submit its request directly to
DBM-CO |
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3 ] |
Requirements
shall be submitted by DILG to DBM. The request of the
LGU concerned shall be submitted to the DILG-Regional
Office which, in turn, shall submit a list of claimants
to DILG-CO for consolidation |
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