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I.

REVIEW OF BUDGET
A. Annual Budget
Transmittal letter of the Sanggunian Secretary to the Local Sanggunian
Budget Message of the Local Chief Executive (LCE)
Appropriation Ordinance, bearing the official seal of the Local Government Unit (LGU), duly signed by
the Presiding Officer, attested to by the Secretary to the Sanggunian, and approved by the LCE [ 1 ]
Duly Accomplished Local Budget Preparation Forms (LBPFs):
LBPF No. 151 Certified Statement of Income
LBPF No. 151-A Certified Statement of Income and Expenditure
LBPF No. 152 Program Appropriation and Obligations by Object
LBPF No. 153 Personnel Schedule (Plantilla of Personnel)
LBPF No. 154 Functional Statement and General Objectives
LBPF No. 155 Statement of Long-Term Obligations and Indebtedness
LBPF No. 156 Statement of Statutory and Contractual Obligations
LBPF No. 157 Statement of Fund Operations
Summary Worksheet of Appropriation by Office
Local Development Plan
Annual Investment Program
Gender and Development Plan duly approved by the National Commission on the Role of Filipino
Women (NCRFW)
Other pertinent documents as may be necessary, i.e., Position Allocation List/Revised Staffing Pattern
B. Supplemental Budget (SB)
Transmittal letter of the Sanggunian Secretary to the Local Sanggunian
Appropriations Ordinance bearing the official seal of the LGU, duly signed by the Presiding Officer,

attested to by the Secretary to the Sanggunian, and approved by the LCE [ 1 ]


Duly accomplished Local Budget Preparation Forms:
1. For supplemental budgets supported by funds actually available
LBPF No. 153 Personnel Schedule for SBs covering additional Personal Services (PS) appropriation
LBPF No. 161 Supplemental Budget on Funds Actually Available
LBPF No. 161-A Certified Statement of Additional Realized Income
LBPF No. 161-B Certified Statement of Savings Actually Received, jointly signed by the local
Treasurer and Accountant
2. For supplemental budgets supported by new revenue measure
LBPF No. 162 Supplemental Budget on New Revenue Sources
LBPF No. 162-A Certified Statement of Income from New Revenue Sources
Copy of duly Enacted Tax Ordinance
3. For supplemental budgets realigning appropriations in times of calamity
LBPF No. 163 Supplemental Budget in case of calamity
LBPF No. 163-A Sworn Statement of Funds Available for Realignment
II. RELEASE OF FUNDS (ALLOCATION TO LGUs/SPECIAL PURPOSE FUND)
A. Allocation to LGUs
Internal Revenue Allotment (IRA)
Bureau of Internal Revenue (BIR) certification on actual collection of national internal revenue taxes
during the third fiscal year preceding the current fiscal year (Note: No document is required from LGUs)
Request for IRA of newly converted/created province/ city/ municipality (Note: Effectivity of IRA
allocation is the ensuing year after ratification of conversion/creation)
Certified photocopy of law creating the LGU
Certified photocopy of certificate of ratification
Certification from the LGU on its total locally-generated income at the time of creation/conversion
Certification from DENR-Local Management Bureau (LMB) on the land area measurement of the
newly created/converted province/city/municipality and the revised land area of the mother LGU(s)
Certification from National Statistics Office (NSO) on the population count of the newly created LGU
and the revised population count of the mother LGU(s)
Share in Tobacco Excise Tax (R.A. No. 7171) for the provinces of Abra, Ilocos Norte, Ilocos Sur, La
Union
BIR certification on the 15% of the excise tax collection on locally-manufactured Virginia type cigarette
for the 2nd calendar year preceding the year of distribution to be submitted to DBM-CO not later than
April 15 of the current year
Certification from the National Tobacco Administration (NTA) on the volume of Virginia tobacco
production for the immediately preceding year to be submitted to DBM not later than the 1st quarter of
the current year
Approval/directive from the Office of the President to release shares from Tobacco Excise Tax
For congressional districts share, project listing to be submitted by the district representative concerned
(Note: No document is required from LGUs)

Share in the Utilization and Development of National Wealth (R.A. No. 7160) [ 2 ]
Certified true copies of Remittance Advice covering collections from the proceeds in the utilization and
development of national wealth, including certified true copies of deposit slips
Certification from the Resident Auditor of the revenue collecting agencies that the amounts reflected in
the remittance advice are actually remitted to the National Treasury or any authorized depository bank
Treasury Certificate of Remittance or Certification from the bank that the amount appearing in the
Remittance Advice was received by the bank and was in turn remitted to the National Treasury (Note: No
document is required from LGUs)
Indorsement letter from the PENRO concerned and statement of remittance of collection with
computation of the shares of LGUs from the collection of national wealth duly certified by the CENRO
concerned (in the case of forestry charges)
Copies of monthly report of collection
Share in the Gross Income Taxes paid by all Businesses and Enterprises within the ECOZONES (R.A.
No. 7227)
BIR certification of affected and contiguous LGUs entitled to the 2% share from the 5% Gross Income
Tax paid by businesses and enterprises within the ECOZONES to be submitted to DBM-CO not later
than May 15 of the current year (Note: No document is required from LGUs)
Share in Value Added Tax (R.A. No. 7643)
BIR certification on the 20% of the 50% share of LGUs in the incremental collection from VAT, to be
submitted to DBM not later than May 15 of the current year (Note: No document is required from LGUs)
Barangay Officials Death Benefits Fund [ 3 ]
Letter request of DILG-Central Office for the release of SARO and NCA to cover death benefits of
barangay officials
Summary list of claimants by region indicating the name of barangay official, designation, date of death,
and amount for release.
Premium Subsidy for Indigents under the National Health Insurance Program
Certification from the Chief Accountant of the Philippine Health Insurance Corporation (PHIC) on the
actual number of enrollees in the program and actual remittances made by LGUs.
Reports/financial statements from PHIC, i.e. balance sheet, income statement & cash flow (No document
is required from LGUs)
B. Special Purpose Funds
1. Calamity Fund
Request of the LCE
Recommendation of the National Disaster Coordinating Council (NDCC)

Approval of the President


2. Cash
Intial cash release (No document is required from LGUs)
Balance of cash requirement
Statement of utilization of initial cash release duly signed by the LGU accountant and noted by the LCE
Accomplishment Report covering the program/ project funded
3. Realignment of Funds/Change of Program/Project (Calamity Fund/Contingent Fund)
Letter request of the LCE
Certification duly signed by the LGU Accountant and noted by the LCE attesting that the amount
authorized for the original program/project has been obligated
Justification for the realignment of fund/change of program/project
If original program/ project proposed for realignment is already issued with funding check (FC), copy of
remittance advice covering the deposit of the FC to the National Treasury
Pension and Gratuity Fund [for payment of Retirement Gratuity Benefits (RGB)/Terminal Leave
Benefits (TLB) of devolved employees]
Allotment and Cash
Letter request of the LCE
GSIS/LGUapproved Retirement Gratuity Benefits
Latest Service Record certified correct by the Human Resource and Management Officer (HRMO) of the
LGU concerned and duly signed by the LCE
Copy of re-appointment upon devolution duly signed by the LCE
Schedule of Retirement, Separation and Terminal Leave Benefits
Claimants duly approved application for retirement
Certified true copy of death certificate (if retiree is deceased)
Computation of NGA/LGU share in the RGB/TLB of devolved personnel to determine NGA share and
LGU counterpart
Copy of latest appointment and Notice of Salary Adjustment
Additional requirements covering claims for Terminal Leave Benefits (TLB)

Certification from HRMO of previous office (DOH/DSWD/DA/DBM) of leave balance upon devolution
Application for commutation of terminal leave duly approved by the LCE
Updated leave record certified correct by the HRMO of the LGU and duly signed by the LCE
Certification from the HRMO on the unused leave credits of the Claimant

Change or Transfer of IRA Depository Bank/Bank Branch/Current Account


Letter request of the LCE
Certified true copy of the Sanggunian resolution authorizing the LGU to change or transfer its IRA

depository bank/bank branch/current account


Bank account number, and name of new servicing bank and its location
Clearance from the present depository bank allowing the transfer
[ 1 ] The signature of the LCE must be affixed on every page of the Appropriation Ordinance
[ 2 ] Requirements to be submitted by the Revenue Collecting Agencies of the National Government, i.e. BIR, DENR, DOE and Mines and Geo-Science Bureau (MGSB), not
later than March 15 of every year, to the DBM Regional Offices (ROs) concerned, except DOE which shall submit its request directly to DBM-CO
[ 3 ] Requirements shall be submitted by DILG to DBM. The request of the LGU concerned shall be submitted to the DILG-Regional Office which, in turn, shall submit a list of
claimants to DILG-CO for consolidation

Queries and/or clarifications relative to the documentary requirements listed herein


may be coursed through the following Officials/Bureaus of the Department of Budget and Management:

Dir.Carmencita N. Delantar
Regional Operations and Coordination Service (ROCS)
Tel. Nos. 735-4979 & 735-4961(telefax)
cdelantar@dbm.gov.ph
Dir. Ruby R. Esteban
NCR, 735-9827 & 734-8035
rubyest@yahoo.com
Dir. Lisa B. Fangsilat
CAR, (0918) 925-9544
dbm_car@yahoo.com
Dir. Janet B. Abuel
RO I, (0919) 858-0270
dbmreg1@sflu.com
Dir. Isabel C. Taguinod
RO II, (0917) 578-1905
dbmrdo2@yahoo.com
Dir. Elisa D. Salon
RO III, (0917) 630-5816
dbm3@comclark.com
Dir. Julian LI. Pacificador
RO IV-A, (0920) 908-4126
dbmro4@dbm.gov.ph
Dir. Orlando R. Garcia
RO IV-B, (0918) 939-0217
landogarcia_ivb@yahoo.com
Dir. Rebecca B. Olayon
RO V, (0916) 792-5562
dbmROV@globalink.net.p