May 8, 2009

DBM NATIONAL BUDGET MEMORANDUM NO. 103-09

 

1.0 Purpose

1.1 To provide the overall macroeconomic and fiscal policy framework and thrusts for FY 2010-2011, within the context of the Medium-Term Philippine Development Plan, 2004-2010 (MTPDP) and other policy developments; HSTCcD

1.2 To prescribe the guidelines and procedures in the preparation of the FY 2010 agency budget consistent with the Medium-Term Expenditure Framework (MTEF) and the Organizational Performance Indicator Framework (OPIF), and;

1.3 To set the schedule of budget preparation activities.

2.0 Budget Framework

2.1 The FY 2010 budget will reflect the Arroyo Administration's commitment to the strategy of fiscal consolidation, and the completion of its Ten-Point Agenda, key programs stated in the various addresses on the State of the Nation, and the Millennium Development Goals. In particular, the budget shall give priority to strategic ongoing programs and completing projects which will aim to enhance economic productivity and social equity in the country in the aftermath of the global economic slowdown.

2.2 Given the challenges introduced by the global financial crisis, performance/results orientation becomes more critical. Thus, the sustained and aggressive implementation of major public sector reforms shall continue to be pursued and institutionalized in the planning and budgeting arenas. These include the MTEF and the OPIF.

2.3 MTEF

2.3.1 The MTEF will be in its fourth year of implementation (starting the 2007 budget preparation cycle), with the Forward Estimates (FEs), or estimates of the future costs of existing policies, serving as the determinant of the available budget for new projects as well as serving as validation instrument for assessing agency proposals.

2.3.2 For the FY 2010 budget preparation cycle, the FEs for 2009 up to 2011 based on the 2009 NEP were updated, and a new set of FEs for 2012 has been formulated in consultation with concerned departments/agencies. The updating considered changes in policy (e.g., per FY 2009 GAA) and macroeconomic parameters. In view of unavailability of relevant inputs during the updating process, actual OPIF-based performance data will be used in subsequent phases of budget preparation to further refine the FEs and evaluate budget proposals.

2.3.3 The preparation of the Paper on Budget Strategy (PBS) continues to be undertaken, relating progress in meeting development objectives with resource allocation.

2.3.3.1 Consistent with Presidential pronouncements, the following priority sectors guided the FY 2010 budget preparation process: infrastructure, basic education, health services, social welfare, agriculture and environmental protection. ICHcTD

2.3.3.2 The allocation of the fiscal space among departments concerned, as recommended by the DBCC and as approved by the President, shall be duly communicated. A separate issuance shall provide the details and other requirements relative to new spending proposals.

2.4 OPIF

2.4.1 The OPIF or the Performance Based Budgeting approach involves a review of the agencies' existing budgetary programs and projects to ensure that these support its core mandated functions. It shall be used as a tool in the evaluation of budgetary proposals for FY 2010.

2.4.2 All Departments including their attached agencies/bureaus as well as the Other Executive Offices (OEOs) which have constructed their OPIF logframes and have identified the applicable and appropriate output/indicators to measure agency performance shall adopt the OPIF in the FY 2010 budget preparation.

2.4.3 Departments/agencies/OEOs shall ensure the alignment of their programs, projects and activities with their MFOs. Provisions for unlinked or non-strategic/low priority activities funded within FEs may be reallocated, to enhance core mandates as agencies continuously strive to achieve greater efficiency and value for money in spending government resources. IcDCaT

2.5 Thus, the FY 2010 budget preparation exercise shall aim for the following:

2.5.1 Ensure that the national budget is aligned with the overall development agenda, consistent with the fiscal discipline and consolidation strategy, specifically through the MTEF.

2.5.2 Enjoin agencies to focus on performance/results pursuant to their respective organizational goals, with the status of Major Final Outputs (MFOs) as the key units for determining resource allocation, and for monitoring/evaluating agency financial/physical performance using agreed upon performance indicators.

2.5.3 Improve efficiency and effectiveness in government operations by incorporating implications of the following public sector reforms on their budget proposals:

2.5.3.1 The Rationalization Program under Executive Order No. 366 relative to the review of agency operations.

2.5.3.2 Cost recovery measures, to assist in the revenue enhancement efforts and improve service delivery.

2.5.3.3 Mandatory use of the Philippine Government Electronic Procurement System (PhilGEPS) for transparency and efficiency purposes.

3. Macroeconomic and Fiscal Targets

The 2010 fiscal stance addresses the challenge of keeping the momentum of the economy growing amidst the uncertainty resulting from the ongoing global financial crisis. The provision of appropriate policy responses starting this year to the decline of exports and OFW remittances as well as the more aggressive implementation of key reforms to strengthen competitiveness will ensure the economy's sustained resilience over the short and medium terms. Crucial is the provision of stronger and more efficient regulatory environment and more effective governance, particularly transparency and the rule of law.

3.1. Macroeconomic Assumptions

For the period 2009-2012, the budget aggregates are based on the following macroeconomic assumptions, which already take into account the latest available information on international and domestic developments as of April 16, 2009.

Macroeconomic Assumptions 2008-2012

	2008
Parameter	Actual	2009*	2010*	2011*	2012*
Real GNP Growth (%)	6.1	2.8-3.8	4.4-5.4	6.4-7.3	7.5-8.3
Real GDP Growth (%)	4.6	3.1-4.1	4.3-5.3	5.5-6.4	5.9-6.8
Inflation Forecast (%)	9.3	2.5-4.5	3.5-5.5	3.0-5.0	3.0-5.0
91-Day T-bill Rate (%)	5.4	5.0-7.0	5.0-7.0	4.5-6.5	4.5-6.5
FOREX (P/US$)	44.47	46-49	46-49	46-49	46-49

* Approved by the Development Budget Coordination Committee on April 16, 2009.

Sources: BSP, NEDA, NSCB

3.1.1. In 2009, OFW remittances are expected to remain stable together with slower growth in all production sectors resulting from the contraction of global trade. A gradual recovery is seen starting 2010 as the global economy recuperates from the negative impact of the financial crisis and the lingering effects of the surge in oil and food prices. Close monitoring of the developments will need to be done for a better reading of the strength of the recovery.

3.1.1.1. The domestic economy is projected to grow between 4.3 and 5.3 percent in 2010, up from 3.1-4.1 percent this year. The gross national product, after 2009 expectations of posting lower real growth vis-à-vis the gross domestic product (mainly due to lackluster growth in OFW remittances), will likely surge back in 2010, due to the projected global economic rebound. DETcAH

3.1.1.2. Growth in agriculture will be buoyed by the government's continued strong support for agriculture, not only in providing more funds but also by reforming policies to ensure that resources are used efficiently and effectively. Value added in the agriculture sector is projected to grow between 3.4-4.4 percent in 2010 from 3.0 to 3.6 percent in 2009, as the sector's growth is expected to be fueled by intensified government support towards irrigation, farm-to-market roads, and post-harvest facilities.

3.1.1.3. In 2010, industry is projected to grow between 4.1-5.1 percent faster than the 2.8-4.3 percent in 2009, spurred by higher growth in manufacturing, the continued boom in construction, with private sector as lead in the latter part, and the recovery of mining and quarrying. The expected improvement in the global economy together with the improvement in the financial sector, and the resulting pick-up in international trade are seen to stimulate external demand, ease financing, and invigorate domestic production. DCcTHa

3.1.1.4. The services sector is projected to grow between 4.8-5.7 percent in 2010 with the improvement in OFW remittances and as the global economy recovers. Transportation, communications and storage is expected to benefit from the pick-up in international trade. Growth in private services will be sustained by the expected faster growth in off-shoring and outsourcing.

3.1.2. For 2011 and 2012, the economy is projected to grow in real terms by 5.5-6.4 percent and 5.9-6.8 percent, respectively. These projections assume the continuous global economic recovery and a realization of gains from the implementation of reforms that improve the country's competitiveness.

3.1.3. From 9.3 percent in 2008, inflation is expected to fall to 2.5-4.5 percent in 2009, inch up to 3.5-5.5 percent in 2010 before tapering down to the 3.0-5.0 percent range from 2011 to 2012. This inflation outlook is supported by a downward shift of risks following the declines in commodity prices, the fallback in inflation expectations, the slowdown in economic activity in the near term, the supply responses to earlier large hikes in commodity prices, and the consequent recovery in the world economy over time. With commodity prices stabilizing, cost and wage pressures should moderate, reducing the risks of second-round effects. For programming purposes, the midpoint of the forecast inflation rate shall be used. aDSTIC

3.1.4. The assumed 91-day T-bill rate considered the interest rates in both the primary and secondary markets. The range in the forecasts took into account the movements of the rates since 2000. The real interest rate is expected to turn positive starting in 2009 as inflation is expected to decelerate significantly. For programming purposes, the high-end of the forecast interest rate range is used for expenditure projections while revenue projections are based on the low end. 

3.1.5. The exchange rate is expected to be generally stable in the medium term at around P46-49 to a US dollar, supported by modest demand for foreign exchange in 2009 as global economic slowdown puts more emphasis on domestic sources of capital and lowers import requirements. It also considers the improved level of reserves, and a rebound in exports over the longer horizon. The foreign exchange rate assumptions are based on the Purchasing Power Parity (PPP) and Interest Rate Parity (IRP) concept. For programming purposes, the forecast exchange rate range is used, similar to that for interest rate. HISAET

3.2. Fiscal Aggregates

Consistent with the government's fiscal consolidation strategy and the aforesaid macroeconomic prospects, the budget deficit is targeted to contract to P173.3 billion or 2.0 percent of GDP in 2010, from the 2009 revised target of P199.2 billion or 2.5 percent of GDP. Due to the prolonged and deeper impact of the global financial crisis, the planned balancing of the budget has been deferred, to allow the appropriate magnitude of budgetary response to the economic slowdown, with disbursements projected to outpace revenues. While being aggressive, the fiscal stance remains prudent, in that the national government's outstanding debt-to-GDP ratio for 2010 of 53.4 percent still reflects a contraction from 55.7 percent in 2009, still consistent with the fiscal consolidation strategy embodied in the Medium Term Philippine Development Plan (MTPDP) for 2004-2010.

		2008	2009	2010
		Actual	Revised	Proposed
	Particulars		Program
Levels (in billion pesos)
	Revenues	1,202.9	1,295.8	1,403.1
	Disbursements	1,271.0	1,495.0	1,576.4
	Surplus/(Deficit)	(68.1)	(199.2)	(173.3)
Percent of GDP
	Revenues	16.0	16.3	16.2
	Disbursements	17.0	18.8	18.2
	Surplus/(Deficit)	(0.9)	(2.5)	(2.0)
Growth Rate (%)
	Revenues	5.8	7.7	8.3
	Disbursements	10.6	17.6	5.4
	Surplus/(Deficit)	447.5	192.4	(13.0)
GDP (in billion pesos)	7,498	7,968	8,665
Deficit Financing Mix (%)
	Foreign	14	25	23
	Domestic	86	75	77
Debt-to-GDP Ratio (%)	56.3	55.7	53.4
Sources: DOF, DBM

3.2.1. This fiscal position allows for an obligation budget ceiling of P1.555 trillion,

expanding by P128.9 billion or 9.0 percent over the 2009 programmed level.

4.0 Guide to Department/Agency Budget Formulation and Resource Allocation

In accordance with the budget framework and expenditure reforms in the preceding sections, agencies shall follow the guidelines below to ensure the improved allocation of funds among competing sectors:

4.1 Forward Estimates

4.1.1 The forward estimates (FEs) i.e., the future costs of existing programs for the MTEF period (2009-2011) formulated last year will be updated to consider policy changes under the FY 2009 General Appropriations Act (GAA), among others, and changes if any, in certain macroeconomic assumptions e.g., inflation rate.

4.2 Output-Based Budgeting/OPIF

4.2.1 OPIF logframes show the relationships and the alignments of P/A/Ps with identified outputs and outcomes at the organizational, sectoral and societal levels. The budget proposals of the OPIF-ready departments/agencies/OEOs shall be configured by MFOs using MFO Budget Matrix (Form A). Performance targets for the MFOs shall be set using the Agency Performance Measures (Form B).

4.2.2 The MFOs are defined as the goods and services that a department or agency is mandated to deliver to external clients through the implementation of programs, activities and projects.

4.2.3 Agency P/A/Ps shall be attributed to appropriate MFOs. The P/A/P attribution process shall test the contribution/appropriateness of the P/A/P in the attainment and delivery of the MFOs. AIDcTE

4.2.3.1 P/A/Ps or its component activities that are neither attributable nor linked to any MFO shall be identified and indicated.

4.2.3.2 P/A/P attribution to the MFOs shall cover General Administration and Support Services, Support to Operations and Operations cost structure categories in the GAA. The method used for the attribution shall be attached to Form A.

4.2.3.3 Unlinked P/A/Ps and/or non-strategic/low priority component activities shall be identified and corresponding savings may be reallocated to on-going policies supporting core mandates.

4.2.3.4 Pending the approval of the agency Rationalization Plans (RPs), the P/A/P structure of the agency shall be on status quo. Any change in the P/A/P structure shall be addressed during budget execution either in the FY 2009 or 2010 budgets, whichever is appropriate.

4.2.4 OPIF-Based Performance Indicators/Targets

4.2.4.1 Appropriate key performance indicators/targets shall be identified per MFO. There could be several indicators/targets as the agency may find necessary to monitor and use. However, for focus and manageability, agencies are advised to present three (3) key indicators per MFO.

4.2.4.2 Performance Indicators (PIs), defined under NBC No. 501 (s. 2005) as performance measures to be used for the assessment of the delivery of MFOs contributing to organizational outcomes, can be expressed in either quantitative or qualitative terms:

a. Quantity Indicators — are measures of the volume of outputs. These indicators shall be well-selected and limited to those that best reflect the workload involved as well as the inputs required to deliver the MFOs.

b. Quality Indicators — are measures of "how well" an MFO is delivered. These may include measures of timeliness, cost-efficiency, accuracy, completeness, accessibility, compliance with standards or satisfaction of client needs.

4.2.4.3 Performance targets (PTs) are the achievable levels of accomplishment (quantitative and qualitative) pertaining to an agency's MFO-PI consistent with its budget allocation within a one-year period. It is generally expected that PTs will rise with an increase in budget.

4.3 Total Resource Budgeting

4.3.1 Trust Funds, Revolving Funds and Special Accounts in the General Fund earmarked to support identified P/A/Ps as provided for under specific provisions of law, shall be fully reflected in the budget proposal. In relation thereto, all other proposed sources of funds, including use of income and all other cash collections should be identified.

4.3.2 Activities which are not funded out of the regular budget of the agency but have the probability of becoming real liabilities such as contingent liabilities arising from BOT projects and other multi-year obligations or multi-agency projects must be identified through a footnote in the agency budget proposal (BP 201 Forms). ACcEHI

4.3.3 Complementation in the identification and implementation of programs and projects among NGAs and LGUs shall be observed to avoid duplication, maximize benefits and promote greater efficiency in service delivery particularly for programs and projects that have been devolved to LGUs under the Local Government Code.

4.3.3.1 As part of the planning phase, the Agency Central Offices (ACOs) shall inform the Agency Regional Offices (AROs) of their program thrust, focus of agency budget and indicative distribution of the lump-sum funds. The AROs, on the other hand, shall formulate programs/activities/projects accordingly for submission to ACOs. The RDCs shall coordinate the conduct of consultations with AROs, SUCs and LGUs for the purpose of reconciling and confirming program thrusts and priorities of the national agencies in the region and to ensure they complement with programs and projects of the local government units.

4.3.3.2 ACOs, through the AROs, are enjoined to provide RDCs and DBM ROs with feedback information on RDC-endorsed programs/projects including regionally defined projects funded from nationwide lump-sums which they have included in their consolidated budget proposal to DBM. They shall also inform the pertinent RDC of the programs/projects which are finally submitted for congressional approval.

4.4 Department Ceilings for FY 2010

4.4.1 The indicative budget ceiling of each Department or Other Executive Office (OEO) for FY 2010 shall correspond to their Forward Estimates which shall be issued separately.

4.4.2 Consistent with the performance-based budgeting approach, the indicative budget ceiling may be adjusted based on demonstrated absorptive capacity in relation to the agency MFOs.

4.4.3 In the preparation of their budget proposals in FY 2010, agencies are reminded to relate their proposed financial allocation with the targeted output/indicator. Effort shall be made to compare the budgetary allocation and targeted output/indicator with the past years' performance to avoid fluctuating targets, as well as inconsistent cost estimates for the same targets on a year-to-year basis.

4.4.4 If agencies fail to support their proposed financial allocation with the targeted output/indicator, the budget level shall thus be limited to the FY 2008 actual expenditure level, net of non-recurring expenditure items. This budget level may also be adjusted on the basis of sectoral priorities as finally determined by the President and the Cabinet. EcHAaS

4.4.5 Department heads shall have final discretion over the reallocation of the ceiling among its bureaus, regional offices and attached agencies, including component programs and projects.

4.5 Gender and Development (GAD)

4.5.1. A GAD Plan shall be formulated outlining how agencies intend to include the priorities set in the Framework Plan for Women. GAD issues and concerns shall be considered in preparing the budget of the agency consistent with the provisions of DBM, NEDA and NCRFW Joint Circular No. 2004-1.

4.6. The specific costing guidelines in the preparation of the FY 2010 Agency budget proposals are contained in Annex A of this Memorandum.

5.0 Submission Requirements and Timetable

5.1 The FY 2010 budget presentation shall adopt the MTEF and OPIF frameworks. Agencies shall accomplish OPIF Forms A and B following the guidelines in Section 4.3 of this Memorandum.

5.2 In accordance with National Budget Memorandum (NBM) No. 102 dated April 14, 2009, the deadline for the submission of the required BP Forms corresponding to FY 2008 Actual Obligations and FY 2009 Current Year's Budget level has already been specified. It must be emphasized that the timely submission of these required documents is necessary since these data shall serve as a substantive input on the analysis of the FY 2010 budget levels of the agencies. cCESaH

5.3 Agencies shall accomplish the pertinent Budget Preparation (BP) forms in accordance with expenditure and income accounts under the New Government Accounting System (NGAS) prescribed under COA Circular No. 2003-001 dated June 17, 2003.

5.4 The Department Secretary/Head of the OEO shall ensure that the proposals submitted by their respective bureaus, offices and attached agencies are in accordance with the guidelines and submission schedule in this Memorandum.

5.5 The budget proposals must be duly endorsed by the Department Secretary/OEO Head and shall highlight the agency thrust and the major programs and projects.

5.6 In addition, the budget proposals of agencies involving specific concerns shall require the endorsement of the following:

Endorsing Agency	Subject of Endorsement
CHED	SUCs Budget
TESDA	Technical education and skills development
	programs
DA	Research and Development (R&D) in
	Agriculture and Fisheries
DOST	R&D in natural resources, environment,
	technological and engineering sciences
NSCB	Systems of Designated Statistics pursuant
	to EO 352
OP-CICT	Information Systems Plan in support of
	IT-related proposals.
NCRFW	GAD Plan

5.7 Agency budget proposals shall include the following:

5.7.1 Five (5) complete sets of properly accomplished Budget Preparation (BP) Forms prescribed in Annex B and Forms A and B. (For agencies which are not yet OPIF-ready, their proposals shall basically consist of required budget preparation forms. However, they may also submit Forms A and B);

5.7.2 Inventory of equipment required under NBC Nos. 438, 446 and 446-A; and,

5.7.3 Five (5) copies each of the agency's FY 2007 and FY 2008 Accomplishment Reports.

5.8 The deadline for the submission of the required BP Forms under Annex B and Forms A and B for FY 2010 budget proposals shall be on May 29, 2009.

5.9 Submission by all national government agencies shall be to the Budget Technical Service (BTS), 2nd Floor, DBM Building III, General Solano St., San Miguel, Manila. SUCs shall submit these aforecited forms to the DBM-RO concerned.

6.0 Budget Preparation Calendar

Agencies are enjoined to adhere to the budget preparation calendar as contained in Annex C.

(SGD.) ROLANDO G. ANDAYA, JR.Secretary

FORM A

MFO Budget Matrix

 

MFO Budget Matrix

Form A

Instructions

This form shall reflect the attribution of the budgetary requirements of Program/Activity/Project/(P/A/P) statement and its component activities to the different Major Final Outputs (MFOs) of the agency by year [2008 — Actual Obligations; 2009 — Current Program; and 2010 — Total Proposed Program (within/above the ceiling)]. GASS shall be distributed to various MFOs based on percent contribution in achieving the corresponding MFOs, as well as STO, if this cannot be directly attributed to a specific MFO. EHcaAI

Column 1: P/A/P Code — Indicate under this column the appropriate P/A/P code of each P/A/P statement under "General Administrative and Support Services" (GASS), "Support to Operations" (STO) and "Operations" (O) as presented in the General Appropriations Act.

Column 2: PAP/Component Activity Statement — Entries under this column shall reflect the P/A/P statements corresponding to the codes indicated in Column 1. Should there be a need to reformat the P/A/P statements in accordance with the OPIF (in language and in component activities), the reformatted P/A/P statement shall be reflected with the original P/A/P statement from which they came from being placed in parenthesis. The P/A/P statements (except projects) shall be broken down into component activities. These component activities shall also be reflected under each P/A/P statement.

Column 3: Status — Indicate the status of each component activity of the P/A/P, whether On-going (OG), Proposed (P) or Terminating (T).

Columns 4-19: Budget Cost Allocation (MFO₁ . . . Unlinked) — Attribute the personal services, maintenance and other operating expenses and capital outlay requirements of each component activity to the MFO. Each component activity shall link/contribute to one MFO. Unlinked Activities are those, which cannot be attributed to any MFO. Reformatted activities are those which entail a major redeployment/transfer of personnel.

Column 20-23: Total — Refers to the sum of the budget requirements (by PS, MOOE and CO) of each component activity and P/A/P.

Last Row: Total Cost — Refers to the sum total of the PS, MOOE and CO requirements for each MFO after the cost of all component activities has been attributed.

Note: The PAP attribution in this form shall be consistently applied with the allocation of cost in Form B.

FORM B

Agency Performance Measures

 

Agency Performance Measures

Form B

Instructions

This form shall contain a three-year presentation of the performance measures of departments and agencies. Based on the Organizational Performance Indicator Framework (OPIF), departments/agencies shall specify their Major Final Outputs (MFOs), appropriate performance indicators, accomplishments and targets, and corresponding budgetary allocation for related programs/activities/projects.

This form shall be accomplished as follows:

Column (1) MFO/Indicator (Qualitative and/or Quantitative) — Indicate the MFOs, which are defined as the goods and services that a department or agency is mandated to deliver to external clients through the implementation of programs, activities and projects. These MFOs shall have been agreed upon, harmonized and formally confirmed amongst the agency head, NEDA and the DBM.

Indicators shall be identified per MFO. There could be one or several indicators per MFO as the agency may find necessary to monitor and use. For focus and manageability, a few strategic indicators can be chosen. Examples of quantity indicators for DepEd are increase in number of enrollees, achievement rate for the elementary level, as a quality indicator.

Column (2) Unit of Measure — Indicate how the indicators will be measured. Indicators are expressed in terms of qualitative and quantitative units of measurement. These may be defined as follows:

 Quantity Indicators — are measures of the volume of outputs. These indicators shall be well-selected and limited to those that best reflect the workload involved as well as the inputs required to deliver the MFOs. Quantity indicators are important to support/validate the budgetary request rather than as a performance measure. ECTSDa

 Quality Indicators — are measures of "how well" an MFO is delivered. These may include measures of timeliness, cost-efficiency, accuracy, completeness, accessibility, compliance with standards or satisfaction of client needs. Hence, to provide the basis or performance assessment, agencies will also include qualitative indicators.

Examples are number of enrollees (Quantity), ratio of students getting passing grade/total number of examinees (Quality).

Columns (3-8) Performance — Specific numerical performance measurement of the agency targets and actual accomplishments for FY 2008 and targets from FY 2009 (Target per OPIF Book and as revised if any per GAA) to FY 2010 corresponding to the specific MFOs/indicators under Column (1).

Columns (9-13) Budget Allocation — Cost provision (actual for FY 2008, appropriation for FY 2009 (per OPIF Book and GAA) and proposed for FY 2010 — within and above the ceiling) corresponding to each PAP attributed to MFOs/indicators presented under Column (1).

In cases where a PAP contributes to more than one MFO, the budget for that PAP shall accordingly be allocated/distributed among the MFOs. Such budgetary distribution may be determined based on the proportion of the actual number of personnel assigned to the MFOs, or by using other relevant cost allocation factors.

Note: Expenses/output arising from additional releases of agencies on top of their budget shall be properly disclosed.

ANNEX A

Specific Guidelines in the Preparation of FY 2010 Agency Budget Proposals and Other Budgetary Items

Notwithstanding these guidelines in the computation of inputs, agencies should be able to justify the proposed expenditures as contributory to the delivery of the agency's Major Final Outputs

PART I

Personal Services

1.0 Salaries and Wages

1.1 Salaries of Permanent Positions

1.1.1 Salaries of permanent positions shall be classified into:

 Basic Pay — Civilian Personnel;

 Base Pay — Military Personnel;

 Base Pay — Uniformed Personnel.

1.1.2 For FY 2010, salaries of permanent positions shall be equal to the sum of the actual salaries of filled itemized positions, based on the approved staffing pattern as of December 31, 2008. Actual salaries shall refer to authorized basic salaries of positions, step increments and transition allowance, if any, as of December 31, 2008. Likewise, basic salaries for unfilled positions in the Judiciary, Congress, agencies vested with fiscal autonomy, schools and educational institutions as well as hospitals, and base pay for positions of uniformed personnel in the Department of the Interior and Local Government i.e., Philippine National Police (PNP), Bureau of Fire Protection (BFP), Bureau of Jail Management and Penology (BJMP), Department of Environment and Natural Resources-National Mapping and Resource Information Authority (DENR-NAMRIA), and Department of Transportation and Communications-Philippine Coast Guard (DOTC-PCG) and positions of military personnel in the Department of National Defense-Armed Forces of the Philippines (DND-AFP) shall be included.

1.1.3 Vacated positions identified as co-terminus with the incumbent must be abolished.

1.2 Wages of Non-Permanent Positions

1.2.1 Wages of Non-Permanent Positions shall be further classified into Contractual, Casual and Emergency Personnel and Substitute Teachers. The amount to be provided for compensation of these personnel shall be determined on need basis, and in no case to exceed the FY GAA budget for the purpose, inclusive of related benefits, such as Personnel Economic Relief Allowance, Additional Compensation, Uniform/Clothing Allowance, Year-End Bonus, Cash Gift, Productivity Incentive Benefits, PhilHealth Contribution, PAG-IBIG Contribution, Employees Compensation Insurance Premium, and Retirement and Life Insurance Premium. 

1.2.2 No additional casual and contractual positions shall be created in FY 2010 except when such creation is the result of the implementation of the Rationalization Plan under E.O. 366. Non-submission of BP 205 shall mean no budget provision for non-permanent positions.

1.2.3 Non-permanent positions for development projects may only be created, subject to the scrap and build policy, when these are necessary to augment the core staff of the Project Office/unified PMO pursuant to NBC No. 485 dated March 13, 2003. HCaEAT

2.0 Other Compensation

2.1 Personnel Economic Relief Allowance (PERA)

The P500/month provision for PERA shall cover all appointive national government personnel occupying itemized positions, except those assigned to foreign posts. The computation shall be based on the number of filled itemized positions entitled thereto as of December 31, 2008.

2.2 Additional Compensation (ADCOM)

The P1,500/month provision for ADCOM shall cover all national government personnel occupying itemized positions, computed based on the number of filled itemized positions as of December 31, 2008.

2.3 Representation Allowance (RA) and Transportation Allowance (TA)

Appropriation for RA and TA shall be provided for the following filled positions and those of equivalent rank in accordance with the monthly rates for each type of allowance:

P11,000	—	Department Secretaries or equivalent;
P8,700	—	Department Undersecretaries or equivalent;
P7,800	—	Department Assistant Secretaries or equivalent;
P7,000	—	Bureau Directors and Department Regional Directors
		or equivalent;
P6,300	—	Assistant Bureau Directors, Department Assistant Regional
		Directors, Bureau Regional Directors, Department Service
		Chiefs or equivalent;
P5,500	—	Assistant Bureau Regional Directors or equivalent; and,
P4,000	—	Chiefs of Divisions or equivalent, identified as such in the
		Personal Services Itemization/Plantilla of Personnel
		(PSIPOP).

 

2.4 Uniform/Clothing Allowance (U/CA)

The provision for U/CA shall be computed based on the number of filled itemized positions as of December 31, 2008 multiplied by P4,000 per annum.

2.5 Subsistence, Laundry and Quarters Allowance (SLQA)

2.5.1 Magna Carta of Public Health Workers under R.A. No. 7305 shall be computed as follows:

a) Laundry Allowance — Number of entitled filled itemized positions at P125 a month;

b) Subsistence Allowance — Number of entitled filled itemized positions at P30 per day.

2.5.2 SLQA necessary for specific positions other than public health workers shall be computed based on the rates authorized under specific laws.

2.5.3 Quarters Allowance shall be provided to government officials/employees authorized to receive the same.

2.6 Productivity Incentive Benefits (PIB)

The PIB shall be computed at an average amount of P2,000 multiplied by the number of filled positions as of December 31, 2008 in accordance with Section 4 of AO No. 161 dated December 12, 1994. CSTDEH

2.7 Allowances for Personnel Assigned Abroad

The allowances of personnel assigned abroad such as overseas, living quarters, family, clothing, post and representation allowances shall be at rates authorized under R.A. No. 7157 and E.O. No. 461.

2.8 Honoraria

Honoraria shall be paid to the following personnel subject to the guidelines issued by the DBM or other authorized oversight departments:

2.8.1 Teaching personnel of the DepEd, Technical Education and Skills Development Authority, State Universities and Colleges and other educational institutions engaged in actual classroom teaching whose teaching load is outside the regular office hours and/or in excess of the regular teaching load;

2.8.2 Those who act as lecturers, resource persons, coordinators and facilitators in seminars, training programs, workshops and other similar activities conducted by other agencies;

2.8.3 Chairs and members of Commissions/Boards/Councils and other similar entities who are neither paid salaries nor per diems but compensated in the form of honoraria as provided by law, rules and regulations;

2.8.4 Those involved in science and technological activities who render services beyond their regular workload; CSIcTa

2.8.5 Officials and employees assigned to special projects provided that:

2.8.5.1 Said special projects are reform-oriented or developmental, contribute to the improvement of service delivery and enhancement of the performance of the core functions of the agency and have specific timeframes and deliveries for accomplishing objectives and milestones set by the agency for the year; and

2.8.5.2 Such assignment entails rendition of work in addition to, or over and above, their regular workload.

 The rates of honoraria shall depend on the level of responsibilities, nature of work rendered, and extent of individual contribution to produce the desired outputs. The total honoraria received from all special projects shall not exceed 25% of the annual basic salary.

2.9 Hazard Duty Pay or Hazard Pay

The Hazard Duty Pay or Hazard Pay for specific positions shall be computed based on existing policies & guidelines. IHcSCA

2.10 Longevity Pay

Longevity Pay for specific positions, equivalent to a percentage of basic salary or base pay depending on length of service, shall be computed based on existing policies & guidelines.

2.11 Cash Gift

Cash Gift equivalent to P5,000 shall be computed based on the number of filled itemized positions as of December 31, 2008.

2.12 Year-End Bonus

Year-end Bonus equivalent to one (1) month basic salary shall be computed based on the number of filled itemized positions as of December 31, 2008.

2.13 The Other Compensation for unfilled positions under the Judiciary, Congress, agencies vested with fiscal autonomy, schools and educational institutions as well as hospitals, positions for uniformed personnel in the PNP, BFP, BJMP, NAMRIA, and PCG and positions for military personnel in the AFP, shall also be included in the budget.

3.0 Other Benefits

3.1 Pensions

These shall be further classified into:

3.1.1 Pension — Civilian Personnel;

3.1.2 Pension — Military Personnel; and,

3.1.3 Pension — Uniformed Personnel.

The requirement of agencies with special retirement laws for their officials such as The Judiciary, Chairs and members of Constitutional Commissions and other similarly situated officials in the Office of the Solicitor General (OSG), Office of the Government Corporate Council (OGCC), National Labor Relations Commission (NLRC), Professional Regulation Commission (PRC) and Energy Regulatory Commission (ERC), Office of the Ombudsman, AFP, PNP, BFP, BJMP, PCG and NAMRIA, including those for ex-Presidents or their surviving spouses, shall be computed based on the provisions of said special retirement laws.

3.2 Retirement Benefits

3.2.1 For GSIS members

3.2.1.1 Agencies are reminded to urge their retirees who are qualified to retire under R.A. No. 1616 to avail of the GSIS retirement package under R.A. No. 8291 or R.A. No. 660. In the event said retirees opt to avail of the benefits under R.A. No. 1616, their gratuity benefits shall be charged against available savings. EaHATD

3.2.2 For non-GSIS members, computation shall be based on special laws governing the same.

3.2.3 Optional retirement benefits shall be separately listed.

3.3 Terminal Leave Benefits (TLB)

3.3.1 Terminal Leave Benefits for employees who retired effective January 1, 2002 onwards shall be computed as follows:

TLB = S x D x CF

Where:
TLB	—	Total TLB
S	—	Highest monthly salary received by the employee
D	—	No. of days of leave credits of personnel scheduled to retire
CF	—	Constant Factor is .0478087

 

 TLB of compulsory retirees whether permanent or casual, shall be separately computed from that of optional retirees.

3.3.2 If the effective date of retirement is earlier than January 1, 2002 and TLB claims have remained unpaid, the computation shall be based on the old formula using twenty two days (22) per month instead of the constant factor described above.

4.0 Fixed Personnel Expenditures

4.1 The following Government counterpart contributions shall be computed based on filled itemized positions as of December 31, 2008:

4.1.1 GSIS Retirement and Life Insurance Premium (RLIP) — 12% of total salaries with the exception of the following who are covered by separate and specific laws:

4.1.1.1 For members of the Judiciary, Chair and Members of the Constitutional Commissions and other similarly situated officials in the OSG, OGCC, NLRC, PRC and ERC, the computation shall be 3% of total salaries (corresponding only to Life Insurance Premiums); and,

4.1.1.2 For military personnel of the DND, uniformed personnel of the DILG, DOTC (PCG) and DENR (NAMRIA), no provision for RLIP shall be provided. HCITDc

4.2 PAG-I.B.I.G Contributions — P1,200 each per annum.

4.3 PHILHEALTH Contributions — in accordance with PhilHealth Circular Nos. 16-2001 and 22-2003.

4.4 Employees Compensation Insurance Premium (ECIP) — 1% of the annual basic salary or P1,200/annum, whichever is lower.

PART II

Maintenance and Other Operating Expenses

5.0 Travelling Expenses

Travelling expenses shall be segregated into local and foreign.

6.0 Training and Scholarship Expenses

Training Expenses shall include expenses for participation/attendance of personnel to training, conventions and seminar/workshops and scholarship programs.

7.0 Supplies and Materials

Supplies and Materials shall include a breakdown of each expenditure with the corresponding amount per item (when applicable), categorized as follows:

7.1 Office Supplies including all expendable and semi-expendable Information Technology supplies, accessories and peripherals

7.2 Accountable Forms

7.3 Animal and zoological supplies

7.4 Food Supplies

7.5 Drugs and Medicines

7.6 Medical, Dental and Laboratory Supplies

7.7 Gasoline, Oil and Lubricants shall be broken down into each type of expenditure

7.8 Agricultural Supplies

7.9 Textbooks and Instructional Materials

7.10 Military and Police Supplies

7.11 Other Supplies

8.0 Utility Expenses

Includes the cost of water, electricity and cooking gas, consumed in government facilities in connection with its operations and projects.

9.0 Communication Expenses

Communication expenses which covers postage; delivery of official forms, documents, records; telephone (mobile and landline); internet; cable, satellite, telegraph and radio shall include a breakdown of each expenditure with the corresponding amount per item (when applicable). HCEaDI

10.0 Membership Dues and Contributions to Organizations

Covers membership dues, contributions, fees to professional and/or recognized organizations.

11.0 Awards and Indemnities

Amount provided by courts or by administrative bodies as authorized by law and indemnities for destruction of property, death or injury of persons.

12.0 Advertising Expenses

Cost of advertisement in newspapers, magazines, television, radio and other forms of media.

13.0 Printing and Binding Expenses

Expenses for the printing, binding of manuscripts, documents in government operations and projects.

14.0 Rent

14.1 Rent Expense shall include rental of the following:

14.1.1 Land

14.1.2 Buildings and Structures

14.1.3 Motor Vehicles

14.1.4 Equipments

14.1.5 Living Quarters

14.2 Rent should also be supported with a copy of contract/agreement and computation of the yearly rentals. For building rental, the floor area and number of employees to be housed in the building should also be disclosed. HSDIaC

14.3 For agencies without available quarters to house their officials entitled to the same, the rental cost for the provision of quarters to these officials shall form part of the annual rental estimates pursuant to NBC No. 456 (Guidelines on the Provision of Free Quarters to Certain Officials) dated November 11,1996.

14.4 The limitation on the rental of motor vehicles which specifies that such rental should not be for a continuous period of more than fifteen (15) days, as provided under Section 76, Chapter 7, Book VI of EO No. 292 (Administrative Code of 1987) as implemented by NBC No. 446A, shall be strictly followed.

15.0 Representation Expenses

Expenses for official meetings/conferences and entertainments.

16.0 Transportation and Delivery Expenses

Refer to the cost of transporting government inventory, property and equipment.

17.0 Storage Expenses

Include cost of storing government goods/properties.

18.0 Subscription Expenses

Cover the cost of subscription to library and other reading materials.

19.0 Survey Expenses

Include all expenses in the conduct of survey of government property.

20.0 Rewards and Other Claims

Shall include expenses for rewards given to informers and government officers for outstanding services including claims of government employees for sickness/injuries/death which occurred or sustained in the performance of official duty.

21.0 Professional Services

This expense shall include a breakdown of each expenditure with the corresponding amount per item, categorized as follows:

21.1 Legal Services

21.2 Auditing Services

21.3 Consultancy Services

21.4 Environment and Sanitary Services

21.5 General Services

21.6 Janitorial Services

21.7 Security Services

21.8 Other Professional Services

22.0 Repairs and Maintenance

Repair and maintenance shall be supported with a breakdown of each item of expenditure to be covered by repairs/maintenance, with the corresponding amount per item, categorized as follows:

22.1 Land and Land Improvements include runways and taxiways; railways; as well as electrification, power and energy structures.

22.2 Buildings and Structures include office buildings; school buildings; hospitals and health centers; markets and slaughterhouses; and other structures.

22.3 Leasehold Improvements cover land, building and other structures leased by the government.

22.4 Office equipment including furniture and fixtures; IT equipment and software.

22.5 Machineries and equipment include machineries; agricultural, fishery and forestry equipment; airport equipment; communication; construction and heavy equipment; firefighting equipment and accessories; hospital equipment; medical, dental and laboratory equipment; military and police equipment; sports equipment; technical and scientific equipment; and other equipment.

22.6 Transportation equipment includes motor vehicles; trains; aircrafts and aircraft ground equipment; watercrafts; and other transportation equipment.

22.7 Other Property, Plant and Equipment includes property plant and equipment not classified under specific repair and maintenance accounts.

22.8 Public Infrastructure includes roads, highways and bridges; parks, plazas and monuments; ports, lighthouses and harbors; artesian wells, reservoirs, pumping stations and conduits; irrigation, canals and laterals; flood control; waterways, aqueducts, seawalls, riverwalls; and other public infrastructure projects. caHIAS

22.9 Reforestation projects include those in the upland, marshland and swampland.

23.0 Subsidies and Donations

23.1 Subsidies and Donations shall include a breakdown of each item of expenditure with the corresponding amount per item (when applicable), categorized as follows:

23.1.1 Assistance to GOCCs;

23.1.2 Assistance to LGUs;

23.1.3 Assistance to NGOs;

23.1.4 Donations; and,

23.1.5 Subsidies-Others.

23.2 Donations must be supported with a detailed listing of recipients/beneficiaries, the purpose and the legal basis of such grants. acCTSE

23.3 Donations may also include Research and Development activities which are incorporated under BP Form 202.

23.4 Subsidies-Others include assistance to indigent patients in hospitals, livelihood programs, comprehensive integrated delivery of social service programs, medical assistance, death and funeral benefits of the victims of calamities and fortuitous events including the victims' dependents and immediate families, and financial assistance and other services for medical, rescue and relief workers who have been tasked to attend to the victims.

24.0 Confidential and Intelligence Expenses

24.1 Confidential and Intelligence Expenses shall be segregated into Confidential Expenses and Intelligence Expenses, to wit:

24.1.1 Intelligence Expenses — refers to expenses related to intelligence information gathering activities of uniformed personnel and intelligence practitioners that have direct impact to national security.

24.1.2 Confidential Expenses — refers to expenses related to surveillance activities in civilian department/agencies that are intended to support the mandate/operations of the agency.

25.0 Extraordinary and Miscellaneous Expenses

25.1 The annual appropriations for Extraordinary Expenses shall be provided for the following officials at rates not exceeding:

P220,000	—	for each Department Secretary or equivalent;
P90,000	—	for each Department Undersecretary or equivalent;
P50,000	—	for each Department Assistant Secretary;
P38,000	—	for each head of bureau or organization of equal rank
		to a bureau and for each Department Regional Director;
P22,000	—	for each Bureau Regional Director; and,
P16,000	—	for each Municipal Trial Court Judge, Municipal Circuit
		Trial Court Judge, and Shari'a Circuit Court Judge.

25.2 Additional Miscellaneous Expenses not exceeding P72,000 per annum shall be provided for each of the offices of the above-named officials. aAEHCI

26.0 Taxes Insurance Premiums and Other Fees

26.1 Provision for national internal revenue taxes and import duties payable by national government agencies shall be reflected. The computation shall include all necessary tax payments or required tax subsidies which are considered automatically appropriated in accordance with the pertinent General Provisions of the GAA of the current year.

26.2 Fidelity Bond Premiums shall include expenses for premium on fidelity bond of accountable officers.

26.3 Insurance Expenses shall include insurance for buildings and motor vehicles.

27.0 Interests

This account shall include the following:

27.1 Interest Expenses

27.2 Commitment Fees and Other Charges

PART III

Capital Outlays

28.0 Investments Outlay

Investments outlay shall refer to stocks, bonds or other marketable securities of government and private corporations, associations or political sub-divisions. ISDCaT

29.0 Land and Land Improvements Outlay

This account includes the cost of rights to land ownership and the improvements to land which are permanent or capital in nature. This include runways and taxiways; railways; and electrification, power and energy structures.

30.0 Buildings and Structures Outlay

This account shall include cost of buildings and structures, constructed or acquired and related improvements thereto which are permanent or capital in nature. This expense item includes school buildings; hospitals and health centers; markets and slaughterhouses and other structures.

31.0 Office Equipment, Furniture and Fixtures

31.1 This account shall include all types of office equipment, furniture and fixtures, IT equipment and software and library books. For library books, this covers the cost of reference books and all other materials, whether printed or in audio-visual form, relevant to the functions of the agency or institution concerned, and library collections needed in the intellectual and professional advancement of government personnel and other library users. IECcaA

31.2 The following guidelines shall be considered in the determination of equipment requirements of agencies:

31.2.1 Equipment directly needed in the performance of line functions shall be given priority over items intended for administrative and support activities. In this connection, the purchase of additional cell phone units, personal digital assistants e.g., palm computers, other sophisticated equipment and gadgets regardless of funding source, is hereby discouraged.

31.2.2 The repair and rehabilitation of existing equipment shall be considered as an alternative to the purchase of new items.

31.2.3 The optimum utilization of existing equipment shall be a precondition for the purchase of additional ones. The policy of sharing equipment like copying machines, audio-visual and other similar types shall be adopted.  

31.2.4 Requests to replace non-serviceable equipment considered extremely necessary shall also be given priority over the purchase of additional items. Proposals for replacement shall be supported by an Inventory and Inspection Report of Unserviceable Property duly signed by the Head of Agency/COA Auditor and information on the expected proceeds of the sale.

32.0 Machineries and Equipment

This account shall include the value or cost of machineries; agricultural, fishery and forestry equipment; airport equipment; communication; construction and heavy equipment; firefighting equipment and accessories; hospital equipment; medical, dental and laboratory equipment; military and police equipment; sports equipment; technical and scientific equipment and all other equipment. SHCaDA

33.0 Transportation Equipment

33.1 This account shall include motor vehicles, trains, aircrafts and aircraft ground equipment, watercraft and other transportation equipment.

33.2 The following guidelines shall be considered in the determination of transportation equipment requirements of agencies:

33.2.1 Proposals for the purchase of motor vehicles shall be subject to pertinent provisions of the General Appropriations Act, National Budget Circular Nos. 446 and 446-A, prohibiting the acquisition by government offices of luxury vehicles.

33.2.2 The agency shall determine and dispose its unserviceable motor vehicles subject to pertinent COA rules and regulations. No amount shall be provided for the repair of unserviceable vehicles.

33.2.3 Motor vehicles that should be replaced shall likewise be determined. The provisions of NBC No. 446 shall, however, be strictly adhered to in the replacement of motor vehicles. cATDIH

34.0 Public Infrastructures

This account shall include the cost of construction or acquisition of roads, highways, and bridges; parks, plazas and monuments; ports, lighthouses and harbors; artesian wells, reservoirs, pumping stations and conduits; irrigation, canals and laterals; flood control structures; waterways, aqueducts, seawalls, river walls and other public infrastructure.

35.0 Reforestation Projects

This refers to the cost or appraised value of upland, marshland or swampland reforestation projects completed or acquired.

36.0 Loans Outlays

This account includes loans and capital advances made to persons, government and private corporations, revolving funds, associations and political sub-divisions.

37.0 Livestock and Crops Outlay

Livestock and Crops Outlay shall include costs of investments in breeding animals including their offspring, animal dispersal program, and fruit or non-fruit bearing perennial crops.

38.0 Work Animal Outlay

This account includes the cost or appraised value or appropriate value of work animals which add to the assets of the government.

39.0 Other Guidelines for Capital Outlays

39.1 The completion of on-going construction projects, particularly buildings, shall be given priority over the construction of new ones.

39.2 The major repair and rehabilitation of occupied buildings and structures or those which will be used in connection with the agency's line functions may be allowed if this is to be undertaken in lieu of any new building construction. Likewise, the acquisition of land for the purpose of constructing buildings and structures as well as the construction of new buildings shall be discouraged except when the proposed acquisition or construction is the first such project and is critical in the performance of the agency's line function. DCScaT

PART IV

Agency-Specific Expenditure Items

40.0 Department of Education (DepEd), State Universities and Colleges (SUCs), Commission on Higher Education (CHED), Technical Education and Skills Development Authority (TESDA), and Autonomous Regional Government in Muslim Mindanao (ARMM)

40.1 Equivalent Record Forms (ERFs)

Lump-sum appropriations for the reclassification of teaching and related teaching positions in DepEd based on ERFs of incumbents approved as of April 30, 2009 shall be provided on the basis of actual requirements. In the case of TESDA-Supervised Technical Education Institutions (TEIs) and CHED Supervised Higher Education Institutions (HEIs), the computation shall be based on the actual requirements of only those assigned in the secondary education program. Appropriations for ERFs shall not exceed the FY 2009 budget.

40.2 Provision for Master Teacher Positions

The conversion of existing teacher positions to Master Teacher positions shall be allowed provided that the lump-sum appropriations for the purpose shall not exceed the FY 2009 budget:

40.2.1 For elementary schools: Total Master Teacher Positions shall not exceed 10% of the total authorized teacher items in the district, to wit:

a. Master Teacher I positions shall not exceed 6.6% of the total number of authorized teaching positions;

b. Master Teacher II positions shall not exceed 3.4% of the number of authorized Master Teacher I positions.

40.2.2 For secondary schools: One (1) Master Teacher position regardless of level may be allowed per subject area with at least 5-7 authorized teacher items.

40.3 Provision for Student Labor Allowance

The amount to be provided for payment of allowances for student labor shall be computed at P10.00 per hour but not to exceed 4 hours a day for students in schools and educational institutions supervised by the DepEd, CHED, TESDA and similar institutions in the ARMM pursuant to DBM Circular Letter No. 11-96 dated April 1, 1996. Requirements for this purpose shall be supported by projected total hours on a project or activity basis.

40.4 Lump-sum for Substitute Teachers/Instructors

This shall be computed as follows:

40.4.1 For elementary schools: 1% of total salaries of authorized teaching positions;

40.4.2 For secondary and tertiary schools offering elementary/secondary school programs: 10% of total authorized teaching positions multiplied by two (2) months basic salary of Teacher I, SG-10.

40.4.3 For SUCs and tertiary schools: 10% of total authorized teaching positions multiplied by two (2) months basic salary of Instructor I, SG-12.

40.5 Lump-sum for Teaching Overload

Teaching personnel engaged in actual classroom instructions may be paid honoraria for services rendered in excess of the regular teaching load. The provision for honoraria shall be based on the Prime Hourly Teaching Rate (PHTR), which shall be computed as follows:

40.5.1 For undergraduate program:

	AR		AR
PHTR =	––––––	T =	––––––	1.25	=	0.000781 AR
	W		1,600

 

Where:
AR	=	Annual rate of each teacher proposed to be paid honoraria
W	=	Total teaching hours. (This is computed at 40 hours/week
		multiplied by 40 weeks or 1,600 hours.)
T	=	1.25 or 125% of the teacher's remuneration for services in
		excess of 6 hours actual teaching per day but not more than
		2 hours.

40.5.2 For graduate program

a. For faculty members with Bachelor's Degree and with special vocational preparation:

	AR
PHTR =	––––––	1.5 = 0.0012 AR
	1,296

b. For faculty members with Master's Degree:

PHTR = 0.0014 AR

c. For faculty members with Doctorate Degree:

PHTR = 0.0015 AR

40.6 Textbooks, desks and schoolbuilding program

Budget estimates for these items of expenditure shall be supported by the following:

40.6.1 Latest Census of population by age group;

40.6.2 Actual and projected enrollment in pre-school, elementary and secondary levels per school division;

40.6.3 Actual number of teachers in elementary and secondary levels per school division;

40.6.4 List of approved textbooks for SY 2009-2010 and its corresponding cost; and,

40.6.5 Inventory of textbooks, desks and classrooms per region.

41.0 Department of Transportation and Communications

Where telegram facilities are still necessary, Telegram Carriers shall be granted bicycle allowance at P80.00 a month.

42.0 Agencies with Military and Uniformed Personnel

In addition to the Base Pay that is authorized for military and uniformed personnel as discussed under items 1.0 of Salaries and Wages, both under Part I of these guidelines, other personnel benefits include the following:

42.1 Regular Pay and Allowances

42.1.1 Longevity Pay equivalent to a percentage of base pay depending on length of service;

42.1.2 Subsistence Allowance of P60.00 per day;

42.1.3 Quarters allowance ranging from P400 to P1,500 depending on the rank;

42.1.4 Clothing Allowance of P200 per month except for NAMRIA;

42.1.5 Hazard Pay of P120 per month;

42.1.6 Laundry allowance of P60 per month for officers and P30 per month for non-officers

42.2 Collateral Entitlements

Amounts for collateral entitlements shall not exceed the FY 2009 budget to be supported by details on the entitled personnel, legal basis and assumptions used.

42.3 Special Group Term Insurance not exceeding P72 each per annum.

ANNEX B

Budget Preparation Forms

BP 100	—	Statement of Revenues
100-A	—	Statement of Revenues and Expenditures — Special
		Account in the General Fund
BP 200	—	Comparison of Appropriations and Obligations
BP 201	—	Summary of Obligations and Proposed Programs/Projects
201-A	—	Obligations for Personal Services (PS)
201-B	—	Obligations for Maintenance and Other Operating Expenses
		(MOOE)
201-C	—	Obligations for Capital Outlays (CO)
BP 202	—	Requirements of Locally-Funded Projects
BP 203	—	Requirements of Foreign-Assisted Projects
203-A	—	Foreign Assisted Project Profile
BP 205	—	Staffing Summary of Non-Permanent Positions
BP 208	—	List of Retirees
BP 300	—	Proposed Special Provisions
BP 500	—	Statement of Other Receipts/Expenditures
BP 600	—	Annual GAD Plan and Budget
600-A	—	Annual GAD Accomplishment Report

BP 100: Statement of Revenues

FY 2008-2012

 

BP 100: Statement of Revenues

Instructions

This form shall reflect all revenues collected by agencies which are deposited in the National Treasury.

Column 1 — Reflect the specific type of revenue under the General Fund. A further disaggregation as to whether the revenues are classified as free portion (i.e., revenues which shall finance the regular day-to-day operations of the national government) or earmarked funds (which are authorized by law to be used for a specific purpose) must be made. Revenues shall also be further classified into tax or non-tax.

 

Column 2 — Reflect the description of specific sources of revenue, such as Taxes on Goods and Services; Fines and Penalties on Tax Revenue; Operating and Service Income (Rents, Interest, etc.); Income from Public Enterprises/Investments (Dividends, etc.); Miscellaneous Income (Sale of waste materials, Gains on foreign exchange, etc.).

Column 3 — Indicate under this column the corresponding account code of the revenue/income per NGAS. AaITCS

Column 4 — State the legal basis authorizing the collection of revenues.

Column 5 — The amounts in this column shall be based on the FY 2008 Budget of Expenditures and Sources of Financing (BESF).

Column 6 — The amounts in this column shall be based on the agency's Detailed Statement of Income and Expenses as of December 31, 2008.

Column 7 — The amounts in this column shall be based on the FY 2009 BESF.

Columns 8-10 — Reflect the projected income based on existing conditions.

Column 11 — State in this column the assumption/basis in the projection of income. Significant increase/decrease in the income projection for FY 2010 vis-à-vis prior and current year level must be fully justified. Reasons for material deviations of income realization in 2008 compared with the FY 2008 income estimate shall also be justified.

BP 100-A: Statement of Revenues and Expenditures

FY 2008-2012

 

BP 100-A: Statement of Revenues and Expenditures

Instructions

This form shall reflect all revenues collected by agencies which are deposited in the National Treasury under Special Account in the General Fund.

Column 1 — Reflect the specific type of revenue under the Special Account in the General Fund. The revenues shall be disaggregated into annually appropriated, automatically appropriated and local/foreign grants (grants with more than a year of implementation).

Column 2 — Reflect the description of specific sources of revenue, such as Taxes on Goods and Services; Fines and Penalties on Tax Revenue; Operating and Service Income (Rents, Interest, etc.); Income from Public Enterprises/Investments (Dividends, etc.); Miscellaneous Income (Sale of waste materials, Gains on foreign exchange, etc.). acCETD

Column 3 — Indicate under this column the corresponding account code of the revenue/income per NGAS.

Column 4 — State the legal basis authorizing the collection of revenues.

Column 5 — The amount in this column shall reflect the balance of the special fund as of December 31, 2007.

Column 6-7 — The amounts in this column shall be based on the agency's Detailed Statement of Income and Expenses as of December 31, 2008.

Column 8-9 — The amounts in this column shall be based on the FY 2009 BESF.

Columns 10-15 — Reflect the projected income and expenditures based on existing conditions.

Column 16 — State in this column the assumption/basis in the projection of income. Significant increase/decrease in the income projection for FY 2010 vis-à-vis prior and current year level must be fully justified. Reasons for material deviations of income realization in 2008 compared with the FY 2008 income estimate shall also be justified. aEcTDI

BP 200: Comparison of Appropriations and Obligations

FY 2008-2010

DEPARTMENT:		AGENCY:
		AMOUNT IN P'000
PARTICULARS		2008	2009	2010
		ACTUAL	CURRENT	PROPOSED

 

NEW GENERAL APPROPRIATIONS

 General Fund

 Special Account in the General Fund-Built-in

 Fiduciary Fund

AUTOMATIC APPROPRIATIONS

 Retirement and Life Insurance Premiums

 Grant Proceeds

 Special Account

 Customs Duties and Taxes

 Proceeds from Sale of Non-serviceable,

  Obsolete and Other Unnecessary  Equipment

 Tax Refund

 Pension for Ex-Presidents or their  surviving spouses

CONTINUING APPROPRIATIONS

 Agrarian Reform Fund

 Unobligated Allotments

  Maintenance and Other Operating  Expenses (R.A. 9498)

  Capital Outlays (R.A. 9498)

 Unreleased Appropriations

  Maintenance and Other Operating  Expenses (R.A. 9498)

  Capital Outlays (R.A. 9498)

BUDGETARY ADJUSTMENTS:

 Transfer(s) to:

  Specify

 Transfer(s) from:

  Agrarian Reform Fund

  Calamity Fund Contingent Fund

  Miscellaneous Personnel Benefits Fund

  Pension and Gratuity Fund

  Priority Development Assistance Fund

  Unprogrammed Funds (Specify)

  Others (Specify)

TOTAL AVAILABLE APPROPRIATIONS

LESS: Unused Appropriations

  Unobligated Allotment

  Unreleased Appropriation

TOTAL OBLIGATIONS
PREPARED BY:	CERTIFIED CORRECT:
	___________________________	___________________________
	BUDGET OFFICER	CHIEF ACCOUNTANT
	___________________________	___________________________
	DAY/MO/YEAR	DAY/MO/YEAR

 

BP 200: Comparison of Appropriations and Obligations

Instructions

This form shall be prepared as follows:

Column 1 — Particulars. Indicate the specific sources of appropriations, such as New, Supplemental, Automatic, Continuing Appropriations, or Special Purpose Funds made available to the agency during a particular Fiscal Year.

Column 2 — FY 2008 Actual. The New General Appropriations shall be based on FY 2008 GAA. Automatic Appropriations and Budgetary Adjustments shall be based on actual allotment received. The amounts shall be based on the agency's Statement of Allotments, Obligations and Balances as of December 31, 2008.

Column 3 — FY 2009 Current. Represents the FY 2009 New General Appropriations, Automatic Appropriations and unreleased appropriations/unobligated allotment authorized to be treated as Continuing Appropriations. The New General Appropriations shall be based on FY 2009 GAA. Continuing Appropriations pertains to the Unobligated Allotment for Maintenance and Other Operating Expenses (MOOE) and Capital Outlay (CO) of the immediately preceding year. This shall be consistent with the Registry of Allotment and Obligations.

Column 4 — FY 2010 Proposed. Represents the summary of the FY 2010 budget proposal to be funded from the GAA, including Automatic Appropriation.

BP 201: Summary of Obligations and Proposed Programs/Projects

In Thousand Pesos

 

BP 201: Summary of Obligations

and Proposed Programs/Projects

Instructions

1.0 This form shall be prepared as a summary of BP 201-Schedules A, B and C. The form shall also include an identification of programs/activities/projects (P/A/Ps) or components thereof that address specific commitments of the government; including appropriate justification as may be necessary. It shall be accomplished as follows:

Column (1) — Indicate under this Column P/A/Ps in the same level of detail as required in BP 201-Schedules A, B & C. (Please refer to BP 201: Schedules A, B & C Instructions for the details.)

Column (2) — Indicate under this Column the appropriate codes for the specific key programs/commitments of the government, addressed by the P/A/P under Column (1). The codes of specific key programs/commitments are:

Codes Key Program/Commitment

1 Agriculture and Fisheries Modernization Program

2 Medium Term Public Investment Program (MTPIP)/Comprehensive Investment Infrastructure Projects (CIIP)

3 Rural Infrastructure (e.g., farm-to-market roads, post harvest facilities, irrigation)

4 Scholarship

5 Research and Development

6 Gender and Development (GAD) program/project (refer to BP 600)

7 KALAHI Projects*

8 Basic Social Services (20/20 Initiative)**

9 Programs Addressing Youth Concerns

10 State of the Nation Address (SONA) Commitments

11 Millennium Development Goals (MDGs)

12 8 in '08

13 Information and Communication Technology (ICT)

14 Activities to address Global Warming

15 Activities to Mitigate Bird Flu

16 Designated Statistics

17 Others (Please specify)

If a particular P/A/P and its components do not address any of the above-mentioned key agenda/programs of the government, just leave the space blank.

Column (3) — Indicate under this Column the region of the program/project implemented.

Column (4-7) — Indicate under these Columns the 2008 Actual Obligations by Expense Class (PS, MOOE and CO) of the Agency.

Column (8-11) — Indicate under these Columns the 2009 Current Program by Expense Class (PS, MOOE and CO) of the Agency.

Column (12-23) — Indicate under these Columns the 2010 Proposed Program by Expense Class (PS, MOOE and CO) of the Agency. This shall correspond, for each P/A/P, to the sum of the Total 2010 proposed program in Schedules A, B and C, within the ceiling and above the ceiling.

Column (24-31) — Indicate under these columns the requirements of the new programs/projects based on FY 2010 Above the Ceiling proposals which have funding implications in FY 2011 and 2012 and the requirements of the new programs/projects for 2011 and 2012. This requires submission of the New Spending Proposal Forms pursuant to Budget Circular No. 2008-2. AICDSa

* Some of the components of KALAHI already form part of the 20/20 Initiative. However, asset reforms, livelihood and employment should be under this category.

** Basic Social Services (20/20 Initiative) specifically refers to human development and social protection. This include (1) Basic Health; (2) Basic Education, (3) Water and Sanitation; (4) Nutrition; and, (5) Reproductive Health and Population.

Note: In a separate sheet, indicate the specific details of the key programs.

BP 201 — Schedule A

Obligations, By Object of Expenditures

Personal Services

(In P'000)

 

BP 201 — Schedule B

Obligations, By Object of Expenditures

Maintenance and Other Operating Expenses

 

BP 201 — Schedule C

Obligations, By Object of Expenditures

Capital Outlays

(In P'000)

 

BP 201: Schedules A, B and C

Instructions

I. General Instructions

1.0 These series of forms shall be prepared for each agency, each appropriation source, and for each year (FYs 2008-Actual, 2009-Current, 2010-Total Proposed Program). Separate forms shall be accomplished for the 2010 proposed program to reflect the budget proposals within the ceiling; above the ceiling and total proposals. Programs, activities or projects funded from the Special Purpose Funds (SPFs), such as the Calamity Fund, Contingent Fund, Pension and Gratuity Fund, etc., shall be separated from those funded under the regular agency budget but shall be properly identified under the Program/Activity/Project column. SaETCI

2.0 Column 1: Program/Activity/Project (P/A/P) — entries under this column shall reflect each program, each activity under the program, each locally-funded project and each foreign-assisted project (broken down by peso counterpart, loan proceeds or grant proceeds), the recipient regions and, whenever possible, the province or municipality. P/A/Ps shall follow the general categorization in the General Appropriation Act as follows: General Administration and Support, Support to Operations, and Operations.

2.1 Separate forms shall be prepared for P/A/Ps under the

Agriculture and Fisheries Modernization Program (AFMP).

2.2 All P/A/Ps with regional components shall be reflected by region after the program/activity/project statement.

2.3 Agencies shall indicate the detailed breakdown of the regional component by province or municipality. The data shall form part of the DBM database but may not appear in the annual GAA.

3.0 For DepEd, each school shall be reflected as a separate entry under each activity and shall be classified by division in the budget proposal.

4.0 For DOH, each hospital shall be reflected as a separate entry under each activity.

5.0 Column 2: The series of activities listed under Column 1 shall be further classified by Appropriation Code as follows:

	APPROPRIATION/FUND SOURCE	CODE
NEW GENERAL APPROPRIATIONS
	General Fund	01
	Special Account in the General Fund	02
	Fiduciary Fund	03
AUTOMATIC APPROPRIATIONS
	Retirement and Life Insurance Premiums	10
	Special Account	11
	Grant Proceeds	12
	Customs Duties and Taxes	13
	Proceeds from Sale of Non-serviceable,
	Obsolete and Unnecessary Equipment	14
	Net Lending	15
	Debt Amortization	16
	Interest Payment on NG Debt	17
	Others	18
CONTINUING APPROPRIATIONS
	Unobligated Allotments	21
	Others	22
SUPPLEMENTAL APPROPRIATIONS
	Special Appropriations Enacted by Congress	30
OTHERS
	Transfers from Special Purpose Funds	40
	Inter-Agency Transfers	41

 

6.0 Column (3): Key Program Code(s) — Indicate under this Column the appropriate codes for the specific key programs/commitments of the Administration, addressed by the P/A/P under Column (1). See and follow instructions for Column (2) of BP 201 Summary.

7.0 Column (4 to last column) — The applicable sub-object codes enumerated under ANNEX A for each major expense category should be identified in a separate sheet e.g., Travelling expenses should be segregated into local and foreign

a. For PS: Refer to Part I of Specific Guidelines

 For Other Compensation not enumerated in BP201-A, additional column/s can be provided as applicable.

b. For MOOE: Refer to Part II of Specific Guidelines

c. For CO: Refer to Part III of Specific Guidelines

NOTE: The proper and complete coding of columns (2) and (3) are extremely important under the computerized budget preparation process of the DBM.

BP 202: Profile and Requirements of Locally-Funded Projects

(in P'000)

 

Instructions

BP 202: Profile and Requirements of Locally-Funded Projects

Notes: 1) Accomplish this form for each locally-funded project of the agency whether new or on-going for projects P10M and above. This same form shall also be accomplished by agencies providing grants-in-aid.

Box No. 1: Indicate the Project Name as identified in the project document or as approved by pertinent approving authorities such as the Investment Coordination Committee (ICC), if applicable. For any change in Project Name, indicate the old name enclosed in parenthesis.

Illustration: Water Supply and Sanitation Project (Formerly Water Supply Project)

Box No. 2: Identify the name of the implementing agency submitting the form. Indicate the role of the agency in project implementation (lead or participating) in parenthesis after the name of the agency.

Illustration: DOH (Lead Agency) or NBI (Participating Agency)

Box No. 3: Provide a brief description of the project and its objectives.

Box No. 4: Indicate the key programs/commitments of the Administration, addressed by the P/A/P under BP 201.

Box No. 5: Provide the time frame within which the project must be completed, specifying the day, month and year of project start and completion both original and revised (if applicable). CaDSHE

Box No. 6: Cite the frequency and the particular year/s when the project has been revised and the reason/s for revisions. Total project cost refers to the amount necessary to undertake and complete the project. Include original and revised, if applicable.

Box No. 7: List down all the components of the project and their corresponding costs, original and revised, if applicable.

Box No. 8: Present the project cost and financial status of the project for the period/years indicated according to Expense Class (Personal Services, Maintenance and Other Operating Expenses and Capital Outlay).

Box No. 9: Identify the region/province/municipality or areas to be covered by the project.

For boxes 7, 8 and 9:

Column	2008 Cumulative	Refers to the cumulative actual
		obligations as of December 31,
		2008.
	2009	Refers to the 2009 appropriation per
		GAA including unobligated
		allotments as of December 31,
		2008.
	2010	Refers to the 2010 proposed
		program for each locally-funded
		project.

Box No. 10: List down the project's physical targets in absolute terms and the corresponding accomplishments for the periods/years indicated. Specify the pertinent performance measurement indicators using as basis the components/categories used in Box No. 7. Indicate the appropriate MFO number/s as attached to the project in MFO Budget Matrix Form A. Express slippage/over-performance as the difference between target and accomplishment in relative terms. Enclose slippage data in parenthesis.

Box No. 11: Identify the major implementation problems encountered or expected in the course of project execution if any. Include the causes of cost overruns which is the difference between the original cost and the revised cost.

BP 203: Requirements of Foreign-Assisted Projects

(In Thousands of Indicated Currency)

 

Instructions

BP 203 and 203-A: Requirement of Foreign-Assisted Projects and Foreign-Assisted Project Profile

NOTE: Accomplish one form for every foreign-assisted project. For project with multi-implementing agencies (with one or multi-donors/creditors), each implementing agency shall accomplish the form for its own component. In addition, the lead/executing agency shall be responsible for the submission of an overall project profile. Complete all information requested.

Frequency of Submission

BP 203 — Yearly during budget preparation/consultations.

BP 203-A — Once during the project's implementation and if there are approved revisions (total project cost, loan cancellation, etc.) an updated form shall be submitted.

BP 203

	For boxes 1, 2, 3 and 4:
Column — 2008 Actual	Refers to the project's 2008 actual obligations.
	The amounts should be disaggregated as to
	expense class, category, component and
	allocation by location.
2009 Current	Refers to the 2009 current program of each FAP.
	It also includes reprogramming/realignment,
	automatic appropriations, unobligated allotment
	and additional programming from Special
	Purpose Funds. The amounts should be
	disaggregated as to expense class, category,
	component and allocation by location.
2010 Proposed	Refers to the 2010 proposed program for each
	FAP. This shall correspond to the program in
	Schedules A, B and C and if possible, to the
	allocation (for the year) per approved FOA as
	indicated in Part I, Item 15. The amounts should
	be disaggregated as to expense class, category,
	component and allocation by location.
	For Box 4:
Cumulative	A.	Physical
As of	Refers to the actual accomplishment of the
Dec. 31, 2007	project from the start up to December 31, 2008.
	B.	Financial
	Refers to the actual obligations incurred from the
	start of the project up to December 31, 2008.
	For Box 5:
	Refers to the problems/issues encountered
	during its implementation. May indicate the
	following information for tracking purposes:
	(1) target/completion date; (2) responsibility
	centers; (3) status/remarks; (4) revised action
	plan/target date; etc.

NOTE: All proposals for new loan-assisted projects must have been approved by the Investment Coordination Committee (ICC)-Cabinet Committee Level as of March 31, 2009 and appraised for funding implications for the years 2009 to 2012.

BP 203-A: Foreign-Assisted Project Profile

 

BP 203-A

Item 1 — The project's "nickname" as agreed and recognized during the ICC deliberations.

Item 2 — The official title, project name identified in the project appraisal/loan documents. For any change, indicate the old title enclosed in parenthesis.

Illustration: RP-German Community Forestry Project, Quirino (Formerly RP-German Integrated Rainforest Management Project)

Item 3 — The name of the lending institution/donor agency financing the project.

Item 4 — Identified loan/grant number in the loan/grant agreement.

Item 5 — The national government agency/government-owned and controlled corporation (NGA/GOCC) tasked with the implementation of the project.

Item 6 — The lead NGA/GOCC tasked with the implementation of the project.

Item 7 — Historical background of the project from its deliberation, approval, implementation and completion.

Item 8 — As approved by the ICC and as negotiated or noted by the lending institution.

Item 9 — Sectoral classification under which the project is categorized.

Item 10 — Sub-sectoral classification of the project.

Item 11 — Brief description/objectives/purpose of the project.

Item 12 — Areas to be covered by the project down to province/municipality (if applicable).

Item 13 — Terms and conditions of the loan agreement.

Item 14 — Project cost by mode of availment and funding source in original currency and its peso equivalent. Foreign exchange used should be the ICC rate. Provide a summary data of total loan proceeds availment and peso counterpart after the total cost. Funding source are loan/grant proceeds and peso (GOP) counterpart fund. Disaggregate loan/grant proceeds by mode of availment (working/imprest fund, direct payment) while GOP for costs which are borne by the Government of the Philippines including imputed/attributed to regular agency budgets.

Item 15 — Cumulative budget status for specified periods/years.

Items 16 &17 — Allocation by project category/component of the NG as reflected in the loan/grant agreement, by loan/grant proceeds and peso (GOP) counterpart fund. Include under each component the expense class (personal services, maintenance and other operating expenses and capital outlay). The cash and non-cash allocation under the loan proceeds for each expenditures may also be included.

 Project Category — items of expenditures reflected under the allocation of proceeds of loan (i.e., equipment, consultancy, etc.) See attached category grouping.

 Project Component — group of activities performed to achieve a specific major final output (MFO) (i.e., rural infrastructure, reforestation).

Item 18 — If possible, indicate the allocation of the project cost by region, etc.

Item 19 — Physical targets and accomplishments by major performance indicator in absolute numbers should correspond with a breakdown by project component for the periods/years indicated. Express slippage/over-performance as the difference between target and accomplishment in relative terms. Enclose slippage data in parenthesis. DAEaTS

BP 205: Staffing Summary of Non-Permanent Positions

(In P'000)

 

BP 205: Staffing Summary of Non-Permanent Positions

Instructions

This form shall be used to present the particulars of non-permanent positions in all government agencies. It shall be accomplished as follows:

Column (1) Organizational Unit — the bureau, division, project management office and related organizational unit where the position is assigned.

Column (2) Number of Positions — the number of positions for the position title indicated in Column (4).

Column (3) Equivalent Man-Year — man-year of employment computed by adding the total number of months rendered by all employees hired during the year by type of position, divided by 12 months.

Column (4) Position Title — to consist of the approved classification of positions for existing items whose creation is proposed to be renewed.

Column (5) Salary Grade — the Salary Grade Allocation of the position as indicated in the IOS.

Column (6) Annual Authorized Salary — the hiring rate of the position per Salary Schedule under E.O. No. 611.

Column (7-16) Other Compensation — shall be computed based on Item 2 of Annex A.

Column (17) Total Other Compensation — the sum of columns 7 to 16.

Column (18) Total Annual Compensation Per Position — the sum of columns 6 and 17.

Column (19) Total Compensation — the product of columns 3 and 18.

Column (20) P/A/P Attribution — the program/project/activity letter-number code as indicated in the General Appropriations Act under which each position is assigned.

BP 208

List of Retirees

For Payment of Terminal Leave and Retirement Gratuity Benefits

FY 2010

 

BP 208

List of Retirees

For Payment of Terminal Leave and Retirement Gratuity Benefits

This form shall be accomplished by departments/agencies providing RG and TL benefits.

This form shall contain the following:

Column (1) Name of Retiree.

Column (2) Position as of Retirement Date — indicate Position or Class ID as provided under the Index of Occupational Services, Position Titles and Salary Grades. Indicate the unique Item No. of the retiree under the PSIPOP. cTSDAH

Column (3) Date of Birth of Retiree — (mo/dd/yr).

Column (4) Date of Original Appointment of Retiree — (mo/dd/yr).

Column (5) Effectivity of Retirement — (mo/dd/yr).

Column (6) Monthly Salary as of Retirement Date — used in the computation of the benefits due (as prescribed to be derived from the Notice of Salary Adjustment-NOSA).

Column (7) For Terminal Leave, Number of Vacation Leave (VL) Credits Earned which is used in the computation of the amount due.

Column (8) For Terminal Leave, the Number of Sick Leave (SL) Credits Earned which is used in the computation of the amount due.

Column (9) Computed Amount of Terminal Leave Benefit due each subject retiree.

Column (10) For Retirement Gratuity Benefit, the Total Creditable Service which may be derived from the service record of the retiree and used in the computation of the amount due. CSDcTH

Column (11) Number of Gratuity Months used in the computation of the amount due. As prescribed, the total creditable service is converted into gratuity months as follows:

• 1 gratuity month — for each creditable year of service not exceeding 20 years

• 1.5 gratuity months — for each creditable year of service over 20 years but not exceeding 30 years

• 2 gratuity months — for each creditable year of service over 30 years

Column (12) Computed Amount of Retirement Gratuity Benefit due each subject retiree.

BP 300: FY 2010 Proposed Provisions

 

BP 300: FY 2010 Proposed Provisions

Instructions

1.0 In the first column, indicate the special/general provisions authorized under the FY 2009 Budget. HATEDC

2.0 In the second column, state either new and/or proposed amendments/modification to the existing provision(s), indicate "for retention" if provision is still necessary, and "for deletion" if provision is no longer necessary for the year 2010.

3.0 In the third column, cite the legal basis/justification of the proposed new/modified provisions.

BP 500: Statement of Other Receipts/Expenditures

FY 2008-2010

 

BP 500: Statement of Other Receipts/Expenditures

Instructions

1.0 This form shall be used to report all receipts which are authorized to be deposited with government financial institutions and used by agencies.

• Revolving Fund — is a self-perpetuating and self-liquidating special fund derived from business-type activities of agencies recorded and deposited in an authorized government depository bank and maybe made available for the operational expenses of the agency concerned.

• Others — other receipts of agencies, such as receipts from loaning operations, etc. For SUCS, these include tuition and matriculation fees and other internally generated income of the university/college pursuant to the provisions of R.A. No. 8292 entitled, "Higher Education Modernization Act of 1997". For DOH, these include hospital income such as hospital fees; medical, dental and laboratory fees; rent income derived from the use of hospital equipment/facilities; proceeds from sale of hospital therapeutic products, prosthetic appliances and other medical devices; diagnostic examination fees; donations in cash from individuals or non-government organizations that are satisfied with hospital services, which are in turn given as assistance to indigent patients pursuant to the provisions of DOH, DOF and DBM Joint Circular No. 2003-1.

2.0 Fund Code — represents the fund where the collections are accounted for.

3.0 Legal Basis — indicate the appropriate legislation or issuance authorizing the collection and use of the receipts.

4.0 Nature of Expenditures — indicate the nature of expenditures authorized to be incurred, chargeable against the receipts.

BP 600: FY 2010 Annual GAD Plan and Budget

 

BP 600: Annual GAD Plan and Budget

Instructions

This form presents the agency GAD plan and budget for FY 2010.

Column (1) Program/Activity/Project

The objective for reviewing the agency mandate and existing P/A/P(s) is to surface the gender issues that the agency should address. Agency P/A/P(s) to be reviewed must be major, centerpiece programs.

The Gender Equality and Women's Empowerment Framework shall be the guiding framework in reviewing the agency's existing P/A/P(s). Sex-disaggregated data must also be used when analyzing the agency's existing P/A/P(s). The Framework Plan for Women, the Philippine Plan for Gender-responsive Development and the Convention on the Elimination of All Forms of Discrimination Against Women may serve as references for identifying the gender issues that the agency must address. Consultations with gender-aware women and the agencies' clientele should likewise be undertaken to validate and further define the gender issues articulated in the above-mentioned documents.

Agencies without sex-disaggregated data must identify the disaggregation of data by sex as a GAD activity to be prioritized for implementation so as to avoid reporting the same problem in the following years.

Column (2) Gender Issue/Concern

The objective of this action then is to prioritize the gender issues that the agency will commit to address within the year.

A gender issue can be classified as client-focused or organization-focused. A client-focused gender issue articulates the extent of disparity of women and men over benefits from and contribution to a program and/or project of the agency. On the other hand, an organization-focused issue points to the gap in the capacity of the organization to integrate a gender dimension in the activities of its programs and projects.

The GAD Focal Point, however, must ensure that gender issues that have not been prioritized shall be addressed by the agency in the next planning year.

Column (3) GAD Objective

The objective at this point is to clarify and spell-out what the agency intends to accomplish vis-à-vis each gender issue that the agency commits to address.

The GAD objective must describe the intended outcome rather than merely state the intended activities of the agency. It must be specific, measurable, attainable, realistic and time-bound.

Identifying intended outcomes will help the agency identify appropriate GAD activities; keep its direction and ensure proper focus during implementation; and assess its accomplishments and gains vis-à-vis the gender issues identified.

Column (4) Identified GAD Activity

The objective of this action is to identify corresponding interventions for each gender issue that the agency commits to address.

Said interventions may take the form of the agencies' existing P/A/P(s) but enhanced with the GAD perspective OR it may take the form of a reformulated P/A/P. The activities that will make the agency or the existing P/A/Ps of the agency address the gender issues of its clients or organization are called GAD activities. The GAD activities can either be client-focused or organization-focused.

Client-focused GAD activities are activities that seek to address the gender issues of the agency's clients. For oversight agencies whose clients are government organizations, client-focused GAD activities may include the review and integration of GAD in policies, database systems, monitoring and evaluation, or integration of GAD in training modules of government employees.

Organization-focused activities are activities that seek to: a) create the organizational environment for implementing gender-responsive policies, programs and projects; and b) address the gender issues of employees particularly those that affect women's performance as government workers like sexual harassment, low participation of women in human resource development undertakings and decision-making structures and processes, and lack of support to ease women's multiple burden such as daycare in the workplace. ECTSDa

Agencies shall give premium to client-focused GAD activities than the organization-focused GAD activities.

Column (5) Target

The objective of this action is to identify the quantitative and qualitative results that the agency is aiming for which will be the bases for monitoring and evaluating the agency's accomplishments and achievements on GAD.

Results refer to the change that has occurred after implementing the activity. The two types of results are the immediate results of the activity (output) and the more distant change (outcome) that are anticipated or actually have occurred as a result of a series of related activities and achieving a combination of outputs.

Column (6) Performance Indicator

The objective of this action is to identify the quantitative and qualitative measures of progress vis-à-vis the achievement of the targets set by the agency.

Quantitative indicators are measures or evidences that can be counted while qualitative indicators are measures or evidences that provide meaning and understanding of the clients' experiences.

Column (7) GAD Budget

The objective of this action is to determine the amount to be allocated by the agency for the implementation of its GAD activities contained in the fourth column.

BP 600-A: Annual GAD Accomplishment Report

FY 2008

 

BP 600-A: GAD Accomplishment Report

Instructions

Column (1) Programs/Activities/Projects

Agencies which have reviewed their programs/activities/projects for gender-responsiveness will proceed by filling up all the sections. Beginners in gender mainstreaming or those agencies which have yet to create the environment supportive of gender mainstreaming will start with the second section of the form. Beginners in gender mainstreaming are those which have yet to: make key people in the agency appreciate and understand gender; formulate internal policies that will support gender mainstreaming in the agency; create mechanisms for GAD such as Focal Point and trainers' pool; and develop sex-disaggregated databases. SCHIcT

To assess the progress in gender mainstreaming, agencies may use the "Gender Mainstreaming and Evaluation Framework" (GMEF). It is a self-assessment tool which will help agencies determine where they are in the gender mainstreaming continuum and formulate measures towards progress. The GMEF is available for viewing and free download at www.ncrfw.gov.ph. Hard copies may be purchased at the NCRFW library.

Entries to this section shall include the title, objectives, target clientele, and the total budget of the program, project or mainstream activities.

Column (2) Gender Issue

An issue may be reported as a gender issue if it:

• articulates the extent of disparity of women and men over benefits from and contribution to a program and/or project of the agency (Client-Focused Issues), or

• points to the gap in the capacity of the organization to integrate a gender dimension in the activities of its programs and projects (Organization-Focused Issues).

A gender issue is best drawn from a gender analysis or diagnosis and is supported by data and statistics. The supporting data tells about the extent and magnitude of the gender issue or bias being presented.

Column (3) GAD Activity

The GAD activity is a component of the regular programs, activities and projects of the agency. An activity may be reported as a GAD activity if it seeks to:

• promote the equality between women and men in the distribution of benefits and the opportunity to contribute to an agency program or project; and/or

• address the gaps in knowledge, skills, and attitudes of key personnel on gender mainstreaming.

It is important to note that in most areas of life, there are significant disparities between women and men. In order to address the disparities, agencies have to uphold positive actions to promote the interest of women. For example, in promoting women's participation and involvement in farmer's cooperatives, it is not of value for agencies to target and report 50% men and 50% women as participants since this will not change the existing status of women as against men. In the same token, activities that target women without clear articulation as to how they will contribute to closing in gender gaps are likewise of little value. Examples of this are: procurement of violet uniforms for the agency's women choral group members, laser tooth extraction for employees, purchase of mineral water for employees, and construction of structures such as covered path walks and tennis court. ISCHET

GAD activities may target women, men or both. Activities that have targeted men may be reported as GAD activity for as long as the objective is to correct gender disparities as in the case of establishing a network of men against sexual harassment in the workplace or training and encouraging men to share in parenting and child-rearing responsibilities.

Agencies, especially those which are new in gender mainstreaming may report activities that are intended to develop or strengthen their institutional capacity for gender mainstreaming.

Column (4) Results

This section shall reflect the consequences of the activity that has been conducted. It shall provide a description of the change that has occurred after implementing the activity. There are two types of results that have to be reported. The immediate results of the activity (output) and the more distant change (outcome) that are anticipated or actually have occurred as a result of a series of related activities and achieving a combination of outputs. In cases where many activities are required to come up with an output, it is recommended that the agency reflects all these activities in the report.

Column (5) Cost

To avoid double counting and attributing the entire program or project cost as GAD Budget, agencies will only report the actual cost for the conduct of the GAD activities. The agency shall specify whether the funding was sourced from overseas donors or from the GAA or from both.

Column (6) Remarks

Agencies are encouraged to report any deviation from their proposed plan and budget and provide the reasons for the deviation as well as the factors that have facilitated or hindered the implementation of gender mainstreaming in the agency. cCESTA

ANNEX C

FY 2010

Budget Preparation Calendar

	ACTIVITY	DATE
1.	Issuance of the Budget Call Requiring the Preparation of	April 14, 2009
	Past Year's Actual Obligations and Current Year's Budget
2.	Issuance of the Budget Call — Guidelines in the Preparation	May 8, 2009
	of the FY 2010 Proposed Budget
3.	Budget Forum
	i.	DBM Officials and Staff	May 11, 2009 PM
	ii.	National Government Agencies	May 12, 2009 AM
	iii.	Corporate Budget Forum	May 12, 2009 PM
4.	DBM-RO/Agency ROs Budget Forum on the FY 2010	May 13-14, 2009
	National Budget
5.	Deadline of Submission of B.P. Form No. 201 A, B, C —	April 30, 2009
	Past Year's Actual Obligation and Current Year Appropriation
6.	Deadline of Submission of FY 2010 Budget Proposals	May 29, 2009
7.	Technical Budget Hearings with Agencies	June 1-11, 2009
8.	DBM Budget Review	June 15-26, 2009
9.	DBCC Deliberation	June 29-30, 2009
10.	Presentation to the President and the Cabinet of the FY 2010	July 1, 2009
	Proposed Budget Levels of Department/Agency/Special
	Purpose Funds
11.	Finalization of National Expenditure Program (NEP), Budget	July 2-10, 2009
	of Expenditures and Sources of Financing (BESF) Tables,
	Staffing Summary, Budget Message, Details of Selected
	Programs/Projects, Organizational Performance Indicator
	Framework (OPIF) Book
12.	Printing of FY 2010 Budget Documents	July 13-21, 2009
13.	Submission of the FY 2010 Budget Documents to the President	July 22, 2009
14.	Submission of the President's Budget to Congress	July 27, 2009