Government Budgeting

1 May 2023

Budgeting 101: What is Augmentation? (Explained in a 3 min. video)

What is Augmentation? Augmentation is the act of the constitutional officers authorized to use current year savings in their respective appropriations to cover actual current year deficiencies in any existing item of appropriation within their respective offices. (Section 76, General Provisions, FY 2022 General Appropriations Act) In the above definition, there are four (4) important things to note in order to understand what an augmentation is: Who are authorized to augment? Neither Government Accountants, Budget Officers, nor the heads of agencies, not even auditors, are authorized to augment the budget of their agencies. Only the following constitutional officers are authorized...

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8 Feb 2023

How much is the uniform and clothing allowance of government employees for 2023?

Each qualified government employee is entitled to P6,000.00 of uniform and clothing allowance per year. Section 58 of the General Provisions of the Fiscal Year (FY) 2023 General Appropriations Act (GAA) provides that an amount not exceeding Six Thousand Pesos (P6,000) per annum is authorized for the payment of uniform and clothing allowance of each qualified government employee, subject to the guidelines, rules and regulations issued by the Department of Budget and Management (DBM). Section 58, General Provisions, FY 2023 GAA Post Views: 25,124

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12 Dec 2022

Guidelines on the grant of P25,000.00 CNA incentive for CY 2022

Legal Basis The Department of Budget and Management issued Budget Circular No. 2022-3 to provide guidelines on the grant of collective negotiation agreement (CNA) incentive for CY 2022. The other legal bases on the grant of CNA incentives are the following: Agencies covered by the CNA incentive guidelines Budget Circular No. 2022-3 is applicable to the following government agencies: Government employees covered by the CNA incentive guidelines The following civilian personnel of the above-stated government agencies occupying regular, contractual, or casual positions rendering services on full-time or part-time basis may be granted CNA incentives: a. Rank-and-file employees who are members...

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