Policy Guidelines and Procedures in the Preparation of the FY 2011 Budget Proposals

May 12, 2010

DBM NATIONAL BUDGET MEMORANDUM NO. 105-10

 

1.0 Purpose

1.1 To provide the overall macroeconomic and fiscal policy framework and thrusts for FY 2011;

1.2 To prescribe the guidelines and procedures in the preparation of the FY 2011 agency budget consistent with public expenditure reforms including 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 2011 National Budget shall address two major concerns: (a) to provide the initial fiscal and budget scenario for the transition to a new administration and (b) to sustain expenditure management reform to support a stronger, more inclusive growth. With the coming of a new administration in July 2010 and the possible redirections in the fiscal stance for the coming years, the economic and fiscal framework for FY 2011 remains conservative.

2.2 Nonetheless, the FY 2011 Budget will reflect the government's continuing commitment to fiscal consolidation and shall be formulated strategically within a medium-term planning and results-based budget framework. In particular, the budget shall give priority to the completion of major ongoing programs and newly-approved commitments while considering expenditure proposals in identified priority sectors of the national government. SDHAEC

2.3 As approved by the Development Budget Coordination Committee (DBCC), the focus for funding for FY 2011, shall be the following priority sectors/expenditures:

• Recovery and reconstruction projects with the objective of "building back better" to implement quality improvements, disaster resilience and climate change adaptation given the damage and losses inflicted by typhoons "Ondoy" and "Pepeng";

• Infrastructure development, particularly asset preservation to improve the quality of infrastructure facilities;

• Basic education services to increase efficiency in delivery through alternative ways such as outsourcing, more viable and credible alternatives to schooling, harmonization and unification of the scholarship system and student financial assistance;

• Health services to pave the way for meeting the Millennium Development Goals (MDGs) especially reducing the maternal mortality ratio from a baseline of 209:100,000 live births in 1993 to 52:100,000 live births by 2015;

• Social welfare services to ensure the full coverage of one million poor household beneficiaries under the Pantawid Pamilyang Pilipino Program (4Ps) or conditional cash transfer program;

• Agricultural development to help achieve food security and raise farmers' income; and,

• Environmental development to help establish an effective response to climate change.

2.4 These priority sectors/expenditures were determined in the context of the MTEF and the OPIF, which shall be institutionalized in the planning/budgeting process:

2.4.1 MTEF

2.4.1.1  To ensure the strategic allocation of resources, the Paper on Budget Strategy (PBS) shall continue to be the principal tool in integrating policy and resource allocation in meeting development objectives.

 The allocation of the fiscal space among the priority sectors/expenditures concerned, as recommended by the DBCC and as approved by the President, shall be duly communicated.

2.4.1.2  To promote predictable funding for approve core programs and projects of the departments/agencies, the Forward Estimates (FEs) shall serve as the indicative budget ceilings of departments/agencies as well as a validation instrument for assessing agency proposals. HSCcTD

 For the FY 2011 budget preparation cycle, the FEs for FYs 2011-2013 were formulated by the DBM based on the actual OPIF-based physical and financial performance data from FYs 2007 to 2009 and the FY 2010 National Expenditure Program (NEP). Most were done in consultation with concerned departments/agencies.

2.4.2 OPIF

2.4.2.1  The OPIF or the Performance Based Budgeting approach involves a review of the agencies' existing budgetary programs and projects to ensure that these support their core mandated functions and produce the targeted outcomes and outputs. The OPIF performance targets and indicators shall be an important input in the evaluation of budgetary proposals for FY 2011.

2.4.2.2  Departments/Agencies/Other Executive Offices (OEOs) shall ensure the alignment of their programs, projects and activities with their Major Final Outputs (MFOs). Funding proposals shall likewise ensure consistency with stated output targets.

2.4.2.3  Agencies shall continuously strive to achieve greater efficiency and value for money in spending government resources.

2.5 Thus, the FY 2011 budget preparation exercise shall aim for the following:

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

2.5.2 Require agencies to focus on performance/results in allocating their budgets consistent with their respective organizational goals, with the status of MFOs as the basic input. Hence, it is important that the agencies continuously improve their capacities for monitoring, evaluating and reporting their financial and physical performance using agreed upon performance indicators; and,

2.5.3 Improve efficiency and effectiveness in government operations by continuously developing better options for implementing programs and projects and incorporating the implications of the following public sector reforms on their budget proposals: cAISTC

2.5.3.1  The Rationalization Program under Executive Order (EO) No. 366 relative to the strategic review and restructuring of agency operations;

2.5.3.2  Cost recovery measures to raise 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 as well as following the procurement rules under Republic Act (RA) No. 9184 updated as of July 2009;

2.5.3.4  Implementation of the National Guidelines for Internal Control Systems, issued in October 2008, and the creation and strengthening of Management Units and Internal Audit Units under Circular Letter (CL) No. 2008-5 dated April 14, 2008;

2.5.3.5  Pursuit of ISO certification and quality management improvements as mandated under EO No. 605 dated February 23, 2007; and,

2.5.3.6  Gradual reduction of lump sum funds in the department budgets and Special Purpose Funds to enhance transparency, accountability and better implementation.

3.0 Macroeconomic and Fiscal Targets

3.1 Macroeconomic Assumptions

The preparation of the FY 2011 budget proposals shall be based on the following key macroeconomic assumptions as approved by the DBCC on May 6, 2010.

Sources: BSP, NEDA, NSCB

/p — preliminary targets

3.1.1 From a 0.9 percent growth in FY 2009, real GDP growth is expected to reach 2.6-3.6 percent in FY 2010 with the improving global economic prospects and strong foreign remittance inflows. Concomitantly, real GNP is projected to grow between 4.3-5.3 percent, up from 3.0 percent in FY 2009. CacTSI

3.1.2 In FY 2011, a stronger growth is seen as the global economy fully recovers. Initial projections put real GDP growth at 3.8-4.7 percent while real GNP growth will range between 5.6-6.5 percent.

3.1.2.1  Agriculture is expected to recover in FY 2011 barring another extreme weather phenomenon. From a growth of 0.1-1.1 percent in FY 2010, the agriculture sector is projected to increase between 2.8-3.8 percent in FY 2011. Crop expansion measures together with the promotion of quality breedstock will boost the sector's productivity. The fisheries subsector, meanwhile, will benefit from the introduction of new varieties, the proliferation of mariculture parks, and the continued implementation of various conservation activities. Forestry will likely to perform well due to the swelling demand from the construction industry for products from commercial forestry. The growth in agriculture, fishery and forestry will be strengthened further by the possible increase in foreign direct investments if the country is successful in embarking on complementary industries such as power and energy, and irrigation projects.

3.1.2.2  Industry is expected to expand between 3.7-4.6 percent in FY 2011 from 3.0-4.0 percent in FY 2010, spurred by the stronger growth in manufacturing and the continued growth in construction, mining and quarrying. The expected improvement in the global economy, together with the improvement in the financial outlook, and the pick-up in international trade are seen to stimulate external demand, ease financing and invigorate domestic production. Exports are projected to grow faster by 12.0-14.0 percent in FY 2011 compared to 11.0-13.0 percent the year before while import growth will remain the same as in FY 2010 at 17.0-19.0 percent.

3.1.2.3  The services sector will likely continue to lead growth in FY 2011 with a projected increase of 4.3-5.2 percent from 3.3-4.3 percent in FY 2010. The sector is seen to accelerate further with the faster growth in its subsectors, including the ownership of dwellings and real estate as businesses in the offshoring and outsourcing industry reconsider expansion plans.

3.1.3 For FYs 2012 and 2013, the economy at this point, is projected to grow strongly in terms of real GDP by 4.8-5.7 percent and 5.5-6.4 percent, respectively. Similarly, real GNP is projected to grow by 6.6-7.4 percent in FY 2012 and by 7.4-8.3 percent in FY 2013. These projections assume the return of the government to its fiscal consolidation path, the realization of gains from the implementation of current reforms as well as economic and development policies and programs that improve the country's competitiveness, with the successful conduct of peaceful local and national elections in FY 2010, and no major adverse global economic and financial shocks. HAEDIS 

3.1.4 For the period FYs 2010 to 2013, a manageable inflation environment is expected to be sustained. From 3.2 percent in FY 2009, inflation is forecast to gradually increase to the 3.5-5.5 percent range in FY 2010 before settling within the 3.0-5.0 percent range from FYs 2011 to 2013. These forecasts are supported by inflation expectations based on the BSP's and the private sector surveys, and the results of the BSP's consumer expectations survey (CES) and business expectations surveys (BES). For programming purposes, the midpoint of the forecast inflation rate range shall be used, i.e., 4.5 percent for FY 2010 and 4.0 percent for FYs 2011 to 2013.

3.1.5 The 91-day Treasury bill rate is projected to increase from the FY 2009 rate of 4.2 percent to the forecast interest rate range of 4.0-6.0 percent for the period FYs 2010 to 2013. The range in the forecasts is consistent with the national government's exit strategy from crisis relief measures and from the higher fiscal deficits. For programming purposes, the high-end of the forecast interest rate range is used for expenditure projections and the low-end of the forecast interest rate range for revenue projections.

3.1.6 The exchange rate is expected to remain stable during the medium term at P45-P47 to a US dollar. This is supported by the respectable levels of foreign exchange reserves, the sustained remittances from overseas Filipinos and a rebound in exports and capital inflows over the longer horizon. For programming purposes, the high-end of the forecast exchange rate range is used for expenditure projections and the low-end of the forecast exchange rate range for revenue projections.

3.2 Fiscal Aggregates

The government's fiscal position for the last two years has been adversely affected by the global financial crisis and the occurrence of super typhoons "Frank", "Ondoy" and "Pepeng". In spite of this, the government is gradually returning to its fiscal consolidation strategy and targeting a leaner budget deficit amounting to P285.0 billion or 3.3 percent of GDP for FY 2011. This is P8.2 billion lower than the FY 2010 revised target of P293.2 billion or 3.6 percent of GDP. On the other hand, given the tapering budget deficit, the national government's outstanding debt is estimated to be at 58.4 percent of GDP for FY 2011 compared with the 57.3 percent at the end of FY 2009.

As the country is expected to fully recover from the effects of the global economic slowdown, the government projects to raise revenues to P1.404 trillion or 16.3 percent of GDP compared to the P1.285 trillion FY 2010 revenue program. This represents P119.0 billion or 9.3 percent more revenues in FY 2011. The Bureaus of Internal Revenue and Customs are expected to improve their tax administration efforts given the measures and reforms being pursued currently. This revenue and the target deficit of P285.0 billion will allow government disbursements to reach 19.6 percent of GDP or P1.689 trillion in nominal terms. This disbursement level represents an expansion of 7.0 percent or P110.9 billion from the FY 2010 projected disbursements level. DHCSTa

	Particulars	2009	2010	2011
		Actual	Program	Proposed
Levels in Billion Pesos
	Revenues	1,123.2	1,284.5	1,403.6
	Disbursements	1,421.7	1,577.7	1,688.6
	Surplus/(Deficit)	(298.5)	(293.2)	(285.0)
Percent of GDP
	Revenues	14.6	15.8	16.3
	Disbursements	18.5	19.5	19.6
	Surplus/(Deficit)	(3.9)	(3.6)	(3.3)
Growth Rate
	Revenues	(6.6)	14.4	9.3
	Disbursements	11.9	11.0	7.0
	Surplus/(Deficit)	338.3	(1.8)	(2.8)
GDP (in billion pesos)	7,669.1	8,108.7	8,622.9
Deficit Financing Mix (%)
	Foreign	44	31	26
	Domestic	56	69	74
Debt-to-GDP Ratio (%)	57.3	57.5	58.4

Sources: DBM, DOF, NEDA, BSP

3.2.1 This fiscal position will allow for an obligation budget ceiling of P1.685 trillion, growing by 9.3 percent over the FY 2010 programmed level of P1.541 trillion to allow for fiscal space for growth-enhancing expenditures.

3.2.2 Likewise, to further strengthen the foundation for stronger growth in the coming years, standby appropriations shall be proposed to Congress for additional infrastructure and social projects, the release of which shall be subject to the passage of the proposed new revenue measures by Congress. The DBCC is proposing that a number of new tax measures be submitted to Congress to compensate for the revenue-eroding impact of recent legislations in the last two years and to be able to upgrade the government spending capacity especially for infrastructure development and the improvement of education and health services — public services critical to support sustained economic growth and attract investments. IAEcCa

4.0 Guide to Department/Agency Budget Formulation and Resource Allocation

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

4.1 FEs

4.1.1 The FEs, i.e., projections or estimation of the future annual costs of on-going budgetary programs and projects for the MTEF period, will be formulated based on the prescribed guidelines as stated under CL No. 2010-5 dated March 1, 2010.

4.1.1.1  For budgetary programs, the FEs shall cover the estimated requirements for the three outyears beyond the current budget year and shall consider, among others, the agency's actual financial and physical performance in FYs 2007-2009 as reflected in the submitted Budget Accountability Reports/OPIF Book and the macroeconomic assumptions for the medium-term.

4.1.1.2  For budgetary projects, the FEs shall cover the annual requirements up to the approved completion date. Annual requirement shall be based on the approved project profile after considering the financial and physical accomplishments as of December 31, 2009.

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.

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. HcTSDa

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 2010 or 2011 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. SECAHa

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).

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. To the extent feasible, these lump-sum funds shall be lessened in the 2011 budget and replaced by approved list of projects to increase transparency. They shall also inform the pertinent RDC of these programs/projects which are finally submitted for congressional approval. IAaCST

4.4 Department Ceilings for FY 2011

4.4.1 The indicative budget ceiling of each Department or OEO for FY 2011 shall correspond to their FEs 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 2011 for on-going budgetary programs and projects, agencies are reminded to relate their proposed financial allocation with the targeted output/indicator and to consider the FEs guidelines prescribed under CL No. 2010-5 dated March 1, 2010. 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 2009 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.

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 2011 Agency budget proposals are contained in Annex A of this Memorandum.

5.0 Submission Requirements and Timetable

5.1 The FY 2011 budget presentation shall adopt the MTEF and OPIF frameworks. Agencies shall accomplish OPIF Forms A and B following the guidelines in Section 4.2 of this Memorandum.

5.2 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. IEAHca

5.3 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.

5.4 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.

5.5 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

5.6 Agency budget proposals shall include the following:

5.6.1 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);

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

5.6.3 Five (5) copies each of the agency's FY 2008 and FY 2009 Accomplishment Reports.

5.7 The deadline for the submission of the required BP Forms under Annex B and Forms A and B for FY 2011 budget proposals shall be as follows: THCSEA

5.7.1 May 21, 2010 — for FY 2009 Actual Obligations and FY 2010 Current Year Program (using BP Forms 201-A, B and C) as well as FYs 2009 and 2010 physical and performance/targets (using Forms A and B);

5.7.2 June 4, 2010 — for FY 2011 Budget Proposals.

5.8 Submission by all national government agencies shall be to the Budget Technical Service (BTS), Ground Floor, DBM Building II, 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.

 

JOAQUIN C. LAGONERASecretary

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 [2009 — Actual Obligations; 2010 — Current Program; and 2011 — 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.

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. aITECA

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. CDHSac

 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 2009 and targets from FY 2010 (Target per OPIF Book and as revised if any per GAA) to FY 2011 corresponding to the specific MFOs/indicators under Column (1).

Columns (9-13) Budget Allocation — Cost provision (actual for FY 2009, appropriation for FY 2010 (per OPIF Book and GAA) and proposed for FY 2011 — 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 2011 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 acCTSE

1.1 Salaries of Permanent Positions

1.1.1 Salaries of permanent positions shall be classified into:

 Basic Salary — Civilian Personnel;

 Base Pay — Military Personnel;

 Base Pay — Uniformed Personnel.

1.1.2 For FY 2011, 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, 2009. Actual salaries shall refer to authorized basic salaries of positions, step increments and transition allowance, if any, as of December 31, 2009, including the salary adjustments pursuant to NBC No. 521. 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-terminous 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 those for Contractual, Casual and Emergency Personnel and Substitute Teachers/Instructors. The amount to be provided for compensation of these personnel shall be determined on need basis, and in no case to exceed the FY 2010 budget for the purpose, inclusive of related benefits, such as Personnel Economic Relief Allowance, 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 2011. 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. SHEIDC

2.0 Other Compensation

2.1 Personnel Economic Relief Allowance (PERA)

The P2,000/month provision for PERA shall cover all positions entitled thereto pursuant to Budget Circular No. 2009-3. The computation shall be based on the number of filled itemized positions as of December 31, 2009.

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

Appropriation for RA and TA shall be provided for the following filled positions and those of equivalent ranks 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;

P6,500 — 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).

2.3 Uniform/Clothing Allowance (U/CA)

The provision for U/CA for civilian personnel shall be computed based on the number of filled itemized positions as of December 31, 2009, multiplied by P4,000 per annum.

2.4 Subsistence, Laundry and Quarters Allowance (SLQA)

2.4.1 Magna Carta of Public Health Workers under RA 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.

2.4.2 SLQA necessary for specific positions other than public health workers shall be computed based on the rates authorized under specific laws, rules and regulations. SCEHaD

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

2.5 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, 2009 in accordance with Section 4 of AO No. 161 dated December 12, 1994.

2.6 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, E.O. No. 461 and other approvals from the Office of the President. This expense shall include a breakdown of each expenditure with the corresponding amount per item.

2.7 Honoraria

Honoraria shall be paid to the following personnel subject to the guidelines issued by the DBM:

2.7.1 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;

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

2.7.3 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;

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

2.7.5 Officials and employees assigned to special projects provided that:

2.7.5.1 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

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

 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.

2.8 Hazard Duty Pay or Hazard Pay

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

2.9 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 and guidelines.

2.10 Cash Gift

Cash Gift equivalent to P5,000 shall be computed based on the number of filled positions as of December 31, 2009.

2.11 Year-End Bonus

Year-end Bonus equivalent to one (1) month basic salary or base pay shall be computed based on the number of filled positions as of December 31, 2009.

2.12 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. cCESaH

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 RA No. 1616 to avail of the GSIS retirement package under RA No. 8291 or RA No. 660. In the event said retirees opt to avail of the benefits under RA No. 1616, their gratuity benefits shall be charged against available savings.

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 IDAEHT

 S — Highest monthly salary received by the employee

 D — No. of days of leave credits of employees 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, 2009:

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, ATaDHC

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.

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

4.3 PHILHEALTH Contributions — in accordance with PhilHealth Circular No. 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 HEacAS

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).

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. IcAaEH

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 AHDTIE

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.

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: ATcEDS

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.

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; DACaTI

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.

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.

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. CSAcTa

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.

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.

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 and Administrative Order No. 233, prohibiting the acquisition by government offices of luxury vehicles. EISCaD

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.

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. TCacIA

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, 2010 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 2010 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 2010 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; ATICcS

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 HSDaTC

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 2010-2011 and its corresponding cost; and,

40.6.5 Inventory of textbooks, desks and classrooms per region.

41.0 Office of the President-Telecommunications Commission

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 P90.00 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 P240 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 2010 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 HIACEa

 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 2009-2013

 

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. aDHScI

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.

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

Column 5 The amounts in this column shall be based on the FY 2009 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, 2009.

Column 7 The amounts in this column shall be based on the FY 2010 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 2011 vis-à-vis prior and current year level must be fully justified. Reasons for material deviations of income realization in 2009 compared with the FY 2009 income estimate shall also be justified.

BP 100-A: Statement of Revenues and Expenditures

FY 2009-2013

 

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). ESTCDA

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.

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, 2008.

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, 2009.

Column 8-9 The amounts in this column shall be based on the FY 2010 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 2011 vis-à-vis prior and current year level must be fully justified. Reasons for material deviations of income realization in 2009 compared with the FY 2009 income estimate shall also be justified.

BP 200: Comparison of Appropriations and Obligations

FY 2009-2011

	Department:	Agency:
		Amount in P'000
	Particulars	2009	2010	2011
				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. 9524)
		Capital Outlays (R.A. 9524)
	Unreleased Appropriations
		Maintenance and Other Operating
			Expenses (R.A. 9524)
		Capital Outlays (R.A. 9524)
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 2009 Actual. The New General Appropriations shall be based on FY 2009 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, 2009.

Column 3 FY 2010 Current. Represents the FY 2010 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 2010 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. ATEHDc

Column 4 FY 2011 Proposed. Represents the summary of the FY 2011 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	Information and Communication Technology (ICT)
13	Activities to address Global Warming
14	Activities to Mitigate Bird Flu
15	Designated Statistics
16	Activities that are directed towards reconstruction efforts for damages caused by Typhoons Ondoy and Pepeng
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 2009 Actual Obligations by Expense Class (PS, MOOE and CO) of the Agency.

Column (8-11) Indicate under these Columns the 2010 Current Program by Expense Class (PS, MOOE and CO) of the Agency.

Column (12-23) Indicate under these Columns the 2011 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 2011 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 2011 Above the Ceiling proposals which have funding implications in FY 2012 and 2013 and the requirements of the new programs/projects for 2012 and 2013. This requires submission of the New Spending Proposal Forms pursuant to Budget Circular No. 2008-2. IECcaA

* 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 2009-Actual, 2010-Current, 2011-Total Proposed Program). The 2011 proposed program shall 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.

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

2.2 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. TcHDIA

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 BP201 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. ATCaDE

 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).

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 2009 Cumulative	Refers to the cumulative
	actual obligations as of
	December 31, 2009.
2010	Refers to the 2010
	appropriation per GAA
	including unobligated
	allotments as of December
	31, 2009.
2011	Refers to the 2011
	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 —	2009 Actual	Refers to the project's 2009 actual obligations.
		The amounts should be disaggregated as to
		expense class, category, component and
		allocation by location.
	2010 Current	Refers to the 2010 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.
	2011 Proposed	Refers to the 2011 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, 2009	project from the start up to December 31, 2009.
		B. Financial
		Refers to the actual obligations incurred from the
		start of the project up to December 31, 2009.
		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, 2010 and appraised for funding implications for the years 2010 to 2013

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) HAaDTI

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. AcSIDE

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.

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 HCaEAT

Column (6) Annual Authorized Salary — the hiring rate of the position

Column (7-15) Other Compensation — shall be computed based on Item 2 of Annex A

Column (16) Total Other Compensation — the sum of columns 7 to 15

Column (17) Total Annual Compensation Per Position — the sum of columns 6 and 16

Column (18) Total Compensation — the product of columns 3 and 17

Column (19) 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 2011

BP 208

List of Retirees

For Payment of Terminal Leave and Retirement Gratuity Benefits

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

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

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 2011 Proposed Provisions

	Department:		Agency:
	Authorized for 2010	Proposal for FY 2011	Justification (Proposal will not
			be considered without proper
			citation of legal basis)
A.	Special Provisions
B.	General Provisions
	Prepared By:	Approved By:	Date:
	____________________	____________________	______________
	Budget Officer	Head of Office/Agency	Day/Mo/Yr

 

BP 300: FY 2011 Proposed Provisions

Instructions

1.0 In the first column, indicate the special/general provisions authorized under the FY 2010 Budget.

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 2011.

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 2009-2011

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 may be made available for the operational expenses of the agency concerned. TcSaHC

• 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 2011 Annual GAD Plan and Budget

BP 600: Annual GAD Plan and Budget

Instructions

This form presents the agency GAD plan and budget for FY 2011.

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. aIHSEc

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. AIECSD

 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.

 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 CaHAcT

 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 2009

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.

 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. DCHaTc

 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. IcSHTA

 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.

ANNEX C

FY 2011 Budget Preparation Calendar

	Activity	Date
1.	Issuance of the Budget Call	May 12, 2010
2.	Budget Forum
	i.	DBM Officials and Staff	May 14, 2010 AM
	ii.	Corporate Budget Forum	May 14, 2010 PM
	iii.	National Government Agencies	May 17, 2010 AM
3.	DBM-RO/Agency ROs Budget Forum on the
	FY 2011 National Budget	May 17 and 18, 2010
4.	Deadline of Submission of B.P. Form No. 201
	A, B, C — Past Year's Actual Obligation and
	Current Year Appropriation	May 21, 2010
5.	Deadline of Submission of FY 2011 Budget Proposals	June 4, 2010
6.	Technical Budget Hearings with Agencies	June 7-11, 2010
7.	DBM Budget Review	June 14-25, 2010
8.	DBCC Deliberation	June 28-30, 2010
9.	Presentation to the President and the Cabinet of the
	FY 2011 Proposed Budget Levels of
	Department/Agency/Special Purpose Funds	July 5, 2010
10.	Finalization of National Expenditure Program (NEP),
	Budget of Expenditures and Sources of Financing
	(BESF) Tables, Staffing Summary, Budget Message,
	Details of Selected Programs/Projects, Organizational
	Performance Indicator Framework (OPIF) Book	July 6-9, 2010
11.	Printing of FY 2011 Budget Documents	July 12-20, 2010
12.	Submission of the FY 2011 Budget Documents
	to the President	July 21, 2010
13.	Submission of the President's Budget to Congress	July 26, 2010