Republic of the Philippines

Province of Davao del Sur

LUNGSOD NG DIGOS

OFFICE OF THE CITY BUDGET OFFICER

_____________________________________________________________

BUDGET MEMORANDUM
No. 02-20
September 14, 2020

TO: OFFICE OF THE SANGGUNIANG PANLUNGSOD

DEPARTMENT HEADS/
HEAD OF OFFICES

This City.

To expedite the budgeting preparation process, we would like to inform the

Department Heads/ Head of Offices (DHs) of their respective Office budget ceiling (Annex
A) for the finalization of their estimated office expenditures for fiscal year 2021. Put exact
amount per office

The following are the general guidelines for the formulation of office expenditures:

1. The Revised Chart of Account for Local Government Units as prescribed

by COA Circular No. 2015-009 shall be adopted in determining the proper
account title for expenditures;
2. Personal Services (PS). The amount indicated as ceiling for PS was
determined by the Human Resources Management Office, in coordination
with the City Budget Office, taking into account the second salary tranche,
personnel benefit contributions, and other personnel benefits and
compensation. Hence, the submission for the particulars of PS allocation
shall not be necessary.
3. Maintenance and Other Operating Expenditures (MOOE). The
amount indicated as ceiling for MOOE shall include the allocation for
Other General Services based on the number of Job Order personnel
indicated in the office ceiling.
4. Capital Expenditures (CO). For the next fiscal year, procurement of
capital assets shall be centralized in view of the subsequent transfer to the
New City Hall. Purchase requests for CO shall be subject to the approval
of the Local Chief Executive and availability of funds. Thus, no amount
for CO was allocated for each department
5. Forms. The prescribed LBP Form 2 (Annex B) shall be used to prepare
the budget proposal indicating the particulars of MOOE.
 6. Deadline. The proposed office budget (LBP Form 2) shall be submitted on
or before Friday, September 18, 2020. Submissions shall be marked as
received by the City Budget Office.

We hope for your cooperation in this matter. For inquiries and technical assistance for
this budget memorandum, you may coordinate with the City Budget Office.

For your information, guidance, and appropriate action.

CARMI ADELE D. ROMERO

Acting City Budget Officer