Government Accountants, Budget Officers, Treasurers and Auditors’ Forum
Here we you give seven (7) of the most important rules when it comes to paying the uniform and clothing allowance.
Beginning March 8, 2023, government agencies are no longer required to prepare and submit the Summary Performance Monitoring Report (SPMR), according to the Department of Budget and Management (DBM). The SPMR is a report required to be submitted to the DBM by all government agencies concerned every 10th of the following month, originally aimed at gathering quick or flash report regarding the agencies’ budget utilization rates as at a given period (i.e., as of the month). The SPMR is used by the DBM to facilitate evaluation of agency performance against their respective plans and targets. It was also envisioned to...
What are the authorized form of uniform and clothing allowance of government employees?
What are conditions on the grant of uniform and clothing allowance to newly-hired employees?
If we read the existing guidelines on uniform and clothing allowance, we cannot find any provision that prescribes the exact date to release the uniform and clothing allowance unlike other government employee benefits such as mid year bonus and year end bonus of which the same shall be paid not earlier than May 15 and November 15, respectively. However, we can find relevant information on this in other Circulars of the Department of Budget and Management (DBM). For instance, DBM Circular Letter No. 2016-9 (Submission of the Annual Budget Execution Plans), particularly Item No. 3.4 of Annex C, says: “In...
An appropriation is authorization pursuant to laws or other legislative enactment directing the payment of goods and services out of government funds under specified conditions or for specified purposes. There are several types of appropriation, among these are the following: Automatic appropriation is one-time legislative authorization to provide funds for a specified purpose, for which the amount may or may not be fixed by law, and is made automatically available and set aside as needed. Since it is already covered by a separate law, it does not require periodic action by Congress, and need not be included in the legislation...