II.

BUDGET
EXECUTION
FY 2024 RELEASE OF FUNDS
(under National Budget Circular No. 592)

Budget and Management Bureau - B

Obligational Authorities
Obligational Authorities Issued Type of Issuance Example of Funds
General Appropriations Act as Allotment For Comprehensive Regular Budget/Agency
Order Release (FCR) items Specific Budget
(GAAAO)

General Allotment Release Order For Later Release RLIP

(GARO) (FLR) items

Special Allotment Release Order

(SARO) SAGF, SPF (PGF, MPBF, etc.),
Unprogrammed
Appropriations and those
specifically classified as
FLR items (i.e. Congress
Insertions)
Validity of Appropriations
APPROPRIATION ALLOTMENT RELEASE OBLIGATION DISBURSEMENT
SOURCE CLASS

PS until December 31, 2024 (1 year)

FY 2024 GAA
R.A. No. 11975
MOOE
(Programmed
Appropriations) until December 31, 2025 (2 years)
CO

PS Until December 31, 2024 (1 year)

FY 2024 GAA
R.A. No. 11975
MOOE
(Unprogrammed
Appropriations) Within one (1) Year until December 31, 2025 (2 years)
CO

FY 2023 GAA MOOE

R.A. No. 11936
Within one (1) Year
(Continuing
Appropriations) CO

RLIP Within one (1) Year

Automatic
Appropriations
SAGF Within one (1) Year until December 31, 2025 (2 years)
Disbursement Authorities
2) NON-CASH
1) CASH DISBURSEMENT
DISBURSEMENT

Notice of Cash Allocation (NCA) Non-Cash Availment

Authority (NCAA)/ Cash
Disbursement Ceiling (CDC)/
Particulars Regular MDS Trust MDS
Tax Remittance Advice (TRA)

To be credited on the
To be credited on the 1st
date of issuance and
Crediting working day of each month ---
on the 1st working
of the quarter
day of each month

Until the last working day From date of issuance until the
Until the last working
Validity of the 3rd month of the last working day of the year
day of the year
quarter covered

Note: TRAs are issued by agencies to BIR

Other Procedural
Guidelines
Modification of Allotment 1
Change within P/A/P without increasing the total amount appropriated therein, subject to the
approval of the designated authority ensued by the timely submission of reports by all offices
concerned

All modification in the allotment shall not entail any increase in the total amount appropriated for an
activity or project. The approving authorities are:

President of the
Head of Agency DBM Philippines
▪ Change in the details of an activity or project
without changing its nature and within the ▪ From one allotment ▪ For the payment
same operating unit class to another of intelligence
▪ From one operating funds within the
▪ Change in the object of expenditure unit to another Executive
▪ Within a special
(travelling expenses, or investment outlays) Branch
within an allotment class (MOOE or CO)
purpose fund
▪ Use of MOOE for the payment of CNA
Incentive during the validity of appropriations
Savings 1

Savings refers to portions or balances of any released

appropriations in this Act which have not been obligated as a
result of any of the following:

a. Completion, final discontinuance, or abandonment of a

program, activity, or project for which the appropriation is
authorized; or

b. Implementation of measures resulting in improved systems

and efficiencies and thus enabled an agency to meet and
deliver the required or planned targets, programs, and services
approved in this Act at a lesser cost.
Savings 1

 In case final discontinuance or abandonment is used

as basis in the declaration of savings, such
discontinued or abandoned program, activity, or project
shall no longer be proposed for funding in the next
two (2) fiscal years.

 Allotments that were not obligated due to the fault of

the agency concerned shall not be considered
savings.
Augmentation 1

It is an act of the of the constitutional officers authorized to use savings in their

respective appropriations to cover ACTUAL DEFICIENCIES IN THE
CURRENT YEAR in any existing item of appropriation within their respective
offices in the current year (Section 78 of GPs of the FY 2024 GAA)

Use of Savings Approving Authority

A deficiency in an item of appropriation
occurs when following conditions exist:
 Unforeseen modification or
adjustments in the P/A/P; or
 Re-assessment in the use,
prioritization and/or distribution of
resources
▪ The President of the Philippines for the
Departments/Agencies under the Executive Branch;
▪ The President of the Senate and the Speaker of the
House, for the Congress of the Philippines;
▪ The Chief Justice of the Supreme Court, for the
Judiciary; and
▪ Heads of the Civil Service Commission (CSC),
Commission on Audit (COA), and Commission on
Elections (COMELEC)
Use of PS Appropriations for PS Deficiency

 Available PS allotment shall be used for the:

(i) original purpose;
(ii) PS Deficiencies in Authorized Personnel Benefits
(indicated in Item 5.2.2 of NBC 592)
 Personnel benefits authorized in prior years shall not
be considered as unbooked obligations
Limitation in the Use of Available PS Allotments

 Released allotments which cannot be reallocated to

other PS items:
- RLIP
- SAGF

 Released allotments for PS cannot be used to pay CNA

Incentives since this is made through modification
from allowable MOOE to PS
REPORTORIAL REQUIREMENTS
AND COMPLIANCE REMINDERS
Reportorial Requirements

Particulars Type of Reports Issuances

Targets and Plans Budget Execution Plans (BEDs) DBM Circular Letter No.
2022-14

October 28, 2022

Actual Budget and Financial COA-DBM Joint Circular

Accomplishment Accountability Reports (BFARs) No. 2019-1
Reports
January 1, 2019
BUDGET EXECUTION DOCUMENTS (BEDs) - Targets/Plans
BEDs Data Elements
BED No. 1 Estimated obligation program for
Financial Plan the budget year broken down by
(FP) quarter, and current year obligations
(actual obligation as of September 30
and estimated obligation for October
to December)
BED No. 2 Physical targets for the budget year
Physical Plan broken down by quarter, and current
(PP) year accomplishments (actual
accomplishment as of September 30
and projected accomplishment for
October to December)
BED No. 3 Projected monthly disbursement
Monthly requirements for the budget year by
Disbursement type of disbursement authority (e.g.,
Program NCA, CDC, NCAA and TRA)
(MDP)
Signatories
Prepared by: Financial Services Head/ Budget Officer
In coordination with: Planning Service Head/ Planning
Officer
Approved by: Agency Head/ Department Secretary
Prepared by: Planning Service Head/ Planning Officer
In coordination with: Financial Services Head/ Budget
Officer
Approved by: Agency Head/ Department Secretary
Prepared by: Budget Officer (Current Year’s budget)
Accountant (Prior Year’s Obligations)
Approved by: Agency Head/ Department Secretary
BUDGET AND FINANCIAL ACCOUNTABILITY REPORTS (BFARs) – Actual Reports
Particulars Code Deadline
(QPRO) Quarterly Physical Report of Operation BAR 1
(SAAODB) Statement of Appropriations, Allotments, Obligations, Disbursements and
FAR 1
Balances
(SAAODBOE) Statement of Appropriations, Allotments, Obligations, Disbursements and
FAR 1-A
Balances by Object of Expenditures

(LASA) List of Allotments and Sub-Allotments FAR 1-B

(SAODLB) Statement of Obligations, Disbursements, Liquidations and Balances for Inter- within 30 days
FAR 1-C after the end of
Agency Fund Transfers
each quarter
(SABUDB) Statement of Approved Budget, Utilizations, Disbursements and Balances
FAR 2
for Off-Budget Fund
(SABUDBOE) Statement of Approved Budget, Utilizations, Disbursements and Balances by
FAR 2-A
Object of Expenditures for Off-Budget Fund
(QRROR) Quarterly Report of Revenue and Other Receipts FAR 5
(SABUDB) Statement of Approved Budget, Utilization, Disbursements and Balances for Trust
FAR 6
Receipts
(ADDO) Aging of Due and Demandable Obligations FAR 3 January 30
10th day of
(MRD) Monthly Report of Disbursements FAR 4 following month
Accountabilities/Timelines

 November 15, 2024

Deadline for agency requests that require issuance of
SAROs/additional NCAs

 Within 30 days after the end of each quarter

Submission of BFARs
Agency Performance Review (APR)

The DBM shall conduct APRs prescribed under DBM Circular

Letter No. 20I8-13 to determine the level of performance of each
agency in terms of physical outputs, as well as actual
expenditures incurred in the productions/delivery of
goods/services to the public vis-a-vis targets for the same period.
Agency Performance Review (APR)

 APRs conducted by the DBM:

- Mid-year APR (covering January to June)
- Year-end APR (covering January to December)
 Results of APR will be used as basis for the following:
- Release of the balance of FLR items under FY 2024
Programmed Appropriations
- Additional release from SPFs
- Approval of requests for modification in the allotment
- Revision of targets as reflected in DBM-evaluated BEDs
 III. Other Matters
(Reminders/Notes/Observations/
Others)
Other Matters
 Use of savings from Motor Vehicle sourced from HFEP shall
only be used for the purchase of Medical Transport Vehicle
pursuant to the President’s Veto Message for FY 2023.
Other Matters
 Use of Retained Income
DOH-DBM JC No. 2022-003 dated December 23, 2022
(Updated Guidelines on the Use of Income)

Now allows not only the DOH Hospitals but Other Health
Facilities to use their authorized retained income subject to
the existing guidelines

Note: You may refer to Special Provision No. 2 (Hospital and Other Health Facilities Income)
of DOH Budget under the FY 2024 GAA
Other Matters
 Use of Retained Income
Special Provision No. 2. Hospital and Other Health Facilities Income.

In addition to the amounts herein, all income generated from the operation of specialized hospitals, medical
centers, other hospitals under the DOH, institute for disease prevention and control, drug abuse treatment
and rehabilitation centers and facilities, blood service facilities (blood stations, blood collection units, blood
banks, blood centers), and public health laboratories (National Reference Laboratories, Subnational
Reference Laboratories, Regional Public Health Laboratories), shall be deposited in an authorized government
depository bank and used to augment the hospitals' and other health facilities' MOOE and Capital Outlay
requirements, to ensure the delivery of people-centered quality healthcare services and patients' and health workers'
safety as major contributor to the achievement of the Universal Health Care goals, with priority in the Universal
Health Care Integration Sites and GIDAs, subject to the guidelines issued jointly by the DBM and DOH.

In no case shall said amount be used for the payment of salaries, allowances and other benefits.

The DOH shall prepare and submit to the DBM not later than November 15 of the preceding year, the annual
operating budget for the current year covering said income and the corresponding expenditures.
Other Matters
 Types of Income of DOH*
1. Off-Budget Accounts
1. Revolving Fund – Sale and Purchase of Drugs and Medicines
2. Retained Income/Receipts – Hospital and Other Health Facilities Income
3. Trust Receipts - Funds received for the fulfillment of a particular obligation or specific
purpose. (IATF, Receipts other then IATF, Receipts deposited with AGDB)
4. Donations/Grants

2. Non-Tax Revenue
1. Other Permit Fees, Registration Fees, Clearance Fees, Certification/Licensing Fees,
Application Fees, Fines and Penalties, Seminar/Training Fees
2. Special Account in the General Fund (SAGF) - BOQ and FDA

3. Earmarked Revenue
1. SAGF - DOH-OSEC, BOQ and FDA

* Reported in the Budget Expenditure and Sourcing of Financing (BESF) annually as an attachment to the GAA
Other Matters
 Trainings Fees
Agencies, pursuant to their respective mandates, are authorized to collect fees for the
conduct of the following specific activities and use said collections to defray the cost of
the future activities of a similar nature:

a. Seminar, conference, training, and oath-taking activities from government and

private agency participants (Section 13, GPs of the FY 2024 GAA).

b. xxx

The proceeds in excess of the actual cost of implementing these aforecited activities
shall be deposited with the National Treasury as income of the General Fund, pursuant
to Section 44, Chapter 5, Book VI of E.O. No. 292.
Other Matters
 Financing Source and Appropriation Source
Financing Source Definiton Appropriation Source UACS

General Fund Are funds available for any purpose that Congress New General Appropriations 01
may choose to apply and is composed of all receipts or
Continuing Appropriations 02
revenues that do not otherwise accrue to other funds.
Supplemental Appropriations 03
Automatic Appropriations 04
Unprogrammed Funds 05
Off-Budgetary Refer to receipts for expenditure items that are not part Retained Income/Funds 05
Fuds of the National Expenditure Program, and which are
Revolving Funds 07
authorized for depositing in government financial
institutions.
Custodial Funds Refer to receipts or cash received by any government Trust Receipts 08
agency—whether from a private source or another
government agency—to fulfill a specific purpose.
Custodial receipts include receipts collected as an
agent for another entity.
Other Matters
 RLIP is tagged as FLR
 Correct tagging of BFARs in URS (in not applicable, tag N/A)
 Timely Submission of BFARs
 Modification Advice Forms (MAF) submitted to DBM as
supporting documents to agency request should indicate the
object code description, sample:

 Resubmission of request should be accompanied with

complete and compliant supporting documents together with
the previously submitted documents, if applicable
Other Matters
 Use of APB
• includes 75% of PS cost of unfilled medical and allied medical
positions
• May be used for RLIP
 Use the actual object of expenditures sourced/realigned from
the object “Lump-sum for Filling of Positions”