References

This page contains a summary of relevant legal bases and references, arranged by topic (in alphabetical order), purposely made for Public Financial Management practitioners such as Government Accountants, Budget Officers, Treasurers/Cashiers, State Auditors and other finance and administrative staff.

This page is updated regularly.

Accounts Payables

  • COA-DBM Joint Circular No. 1, s. 2021 — Guidelines Implementing EO 87 Directing that All Accounts Payable which remain Outstanding for Two (2) Years or more in the Books of Accounts of National Government Agencies be Reverted to the Accumulated Surplus or Deficit of the General Fund of the National Government, dated March 8, 2021

Action Document Releasing System (ADRS)

  • DBM Circular Letter No. 2024-4 — Updates on the Features of the Action Document Releasing System (ADRS), February 14, 2024
  • DBM Circular Letter No. 2022-11 — Implementation of Notice of Organization, Staffing, and Compensation Action (NOSCA) Through the Action Document Releasing System (ADRS), August 16, 2022
  • DBM Circular Letter No. 2022-10 — Implementation of Online Release of Forward Obligation Authority (FOA), Multi-Year Contractual Authority (MYCA), Cash Disbursement Ceiling (CDC), and Non-Cash Availment Authority (NCAA) Through the Action Document Releasing System (ADRS), August 16, 2022
  • DBM Circular No. 2022-9 — Implementation of Online Release of Notice of Cash Allocation (NCAs) Through the Action Document Releasing System (ADRS), August 16, 2022

Budget and Financial Accountability Reports (BFARS)

Capilatization Threshold

  • COA Circular No. 2022-004 — Guidelines on the Implementation of Section 23 of the General Provisions of Republic Act No. 11639 also known as the General Appropriations Act for Fiscal Year 2022 relative to the increase in the Capitalization Threshold from P15,000.00 to P50,000.00, dated May 31, 2022

Certificate of Expenses not Requiring Receipt

Collective Negotiation Agreement Incentive (CNAI)

Combat Duty Pay and Combat Incentive Pay

Communication Allowance/Expenses

Electronic Vouchers (e-Vouchers)

  • COA Circular No. 2023-006 — Guidelines Implementing the Preservation of Electronic Vouchers, Supporting Documents, and other Records and Reports submitted to Audit Teams pursuant to COA Resolution No. 2023-007 dated August 2, 2023

Fund Release Guidelines

Electronic Signature

  • COA Circular No. 2021-006 — Guidelines on the use of Electronic Documents, Electronic Signatures, and Digital Signatures in Government Transactions

General Provisions (GP) of the General Appropriations Act (GAA)

Government Motor Vehicles

  • DBM Budget Circular No. 2022-1A — Supplemental Guidelines on the Acquisition, Use, Rental, and Replacement of Government Motor Vehicles, March 1, 2023
  • DBM Budget Circular No. 2022-1 — Omnibus Guidelines on the Acquisition, Use, Rental, and Replacement of Government Motor Vehicles, February 11, 2022
  • DBM Budget Circular No. 2019-3 — Guidelines to Implement the Centralized Procurement of Government Motor Vehicles pursuant to Administrative Order No. 14, s. 2018, May 16, 2019
  • DBM Budget Circular No. 2019-2 — Guidelines Implementing Certain Provisions Of Administrative Order No. 14, S. 2018, March 4, 2019
  • DBM Budget Circular No. 2017-1 — Amending Budget Circular (BC) No. 2016-05 Entitled, “Revised Guidelines On The Acquisition And Use Of Government Motor Vehicles” Dated August 22, 2016, April 16, 2017
  • DBM Budget Circular No. 2016-5 — Revised Guidelines on the Acquisition and Use of Government Motor Vehicles, August 22, 2016

Gratuity Pay

  • DBM Budget Circular No. 2023-3 — Guidelines on the Grant of Gratuity Pay to Contract of Service (COS) and Job Order (JO) Workers in Government for FY 2023, December 14, 2023

IIUEEU Expenditures

  • COA Circular No. 2012-003 — Updated Guidelines for the Prevention of Irregular, Unnecessary, Excessive, Extravagant, and Unconscionable Expenditures

Internal Audit

  • DBM Circular Letter No. 2023-14 — Revised Guidelines on the Organization and Staffing of an Internal Audit Unit (IAU) in Departments, Agencies, SUCs, GOCCs/GFIs, and LGUs

Mid Year Bonus (MYB)

Monetization of Leave Credits

Multi-Year Contractual Authority (MYCA)

One-Time Cleansing of PPEs

  • COA Circular No. 2020-006 — Guidelines and Procedures in the Conduct of Physical Count of Property, Plant and Equipment (PPE), Recognition of PPE Items Found at Station, and Disposition for Non-existing/Missing PPE Items, for the One-Time Cleansing ofPPE Account Balances ofGovernment Agencies, dated January 31, 2020

Performance-Based Bonus

Personal Economic Relief Allowance (PERA)

Productivity Enhancement Incentive

Prohibition against going to Gambling Casinos

PS Deficiency

Provident Fund

  • DBM Budget Circular No. 2008-3 — Rules, Regulations and Procedures on the Establishment and Administration of Provident Funds in the Philippine Government, June 20, 2008

Representation Allowance and Transportation Allowance (RATA)

Retirement Benefits of Personnel Devolved to LGUs

  • DBM Budget Circular No. 2021-1 — Amendment to the List of Documentary Requirements for the Release of Funds Covering the Payment of Retirement Benefits of Personnel Devolved to Local Government Units (LGUs), April 15, 2021

Salary Increase

  • DBM National Budget Circular No. 594 — Implementation of the First Tranche of the Updated Salary Schedule for Civilian Government Personnel Under Executive Order (EO) No. 64, s. 2024
  • DBM Local Budget Circular No. 160 — Implementation of the First Tranche of the Modified Salary Schedule for Local Government Personnel Pursuant to Executive Order (EO) No. 64, s. 2024

Service Recognition Incentive (SRI)

Step Increment

Terminal Leave Benefits / Retirement Gratuity

  • DBM Budget Circular No. 2016-2 — Computation and Funding of Terminal Leave Benefits and Monetization of Leave Credits, March 29, 2016
  • DBM Budget Circular No. 2014-1 — Clarification on the Documentary Requirement Prescribed Per Budget Circular (BC) No. 2013-1, March 5, 2014
  • DBM Budget Circular No. 2013-1A — Clarification on Annex A of Budget Circular No. 2013-1 Re: Guidelines Prescribing the Documentary Requirements and Procedures in Processing/Payment of Retirement Benefits of Government Employees, May 3, 2013
  • DBM Budget Circular No. 2013-1 — Allocation Guidelines Prescribing the Documentary Requirements and Procedures in Processing/Payment of Retirement Benefits of Government Employees, April 12, 2013

Uniform and Clothing Allowance

  • DBM Budget Circular No. 2024-1 — Updated Rules and Regulations on the Grant of the Uniform/Clothing Allowance (U/CA) to Civilian Government Personnel, April 4, 2024
  • DBM Budget Circular No. 2018-1 — Rules and Regulations on the Grant of Uniform/Clothing Allowance to Civilian Government Personnel, March 8, 2018

Year-End Bonus

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