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Bye, April. Hello, May! 😁 ... See MoreSee Less
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ATTN: GOCCs#DBMIssuance: The Department of Budget and Management (DBM) issued Corporate Budget Circular No. 27 dated April 28, 2025, titled “Guidelines on the Use of Prior Years’ Subsidy.”The circular prescribes the policies, procedures, and rules and regulations governing the issuance of approval on the use of prior years’ subsidies. It also informs all Government-Owned or -Controlled Corporations (GOCCs) receiving budgetary support from the government of the documentary requirements to support requests for approval from the DBM.Read more: bit.ly/44N7nmp#DBMatWork #BudgetNaTapat ... See MoreSee Less
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May 1, 1903 — Salamat sa inyong nanguna upang ipaglaban ang karapatan nating mga manggagawa. Kung hindi dahil sa inyong tapang at pagpupursigi, hindi nila kikalalanin ang mga karapatan natin, hindi nila haharapin ang kapakanan natin, at hindi nila ibibigay ang mga benepisyo na para sa atin. Salamat sa mga patuloy na lumalaban para sa kapakanan ng mga manggagawa. #LaborDayPH📸 kamiph ... See MoreSee Less
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![EXPLAINER: Released vs. Disbursed — do they mean the same in public finance?
The short answer is NO.
What does “released” mean in public finance?
When you see in the news — the Department of Budget and Management (DBM) released x amount of funds — it may mean the DBM released allotment (in the form of a Special Allotment Release Order [SARO]) or it released cash allocation (in the form of a Notice of Cash Allocation [NCA]) requested by an agency or it may mean both.
A SARO is an obligational authority while an NCA is a disbursement authority. Both authorities are issued/released by the DBM.
An obligational authority (in this case is a SARO) is simply an authority to incur obligation (i.e., authority to record/incur an obligation charged against the allotment received from the DBM for the goods/services procured and delivered/rendered to the agency).
On the other hand, a disbursement authority (in this case is an NCA) is an authority to draw money from the National Treasury to pay the obligation (due and demandable obligation or accounts payable) of an agency. For example, to pay the goods already delivered or services rendered to the agency.
When the DBM releases funds, there is no disbursement of public funds yet. It is only releasing authorities to the agency concerned.
What is “disbursement of” or “disbursed” funds in public finance?
It simply means to pay — to pay out of the cash allocation received from the DBM — either through cash, cheque or fund transfer to the claimant concerned.
When the DBM releases funds, do agencies spend or disburse them right away?
It depends.
If the request is for the payment of due and demandable accounts payable then the payment may be right after the cash allocation is received.
However, if the request for fund release is for the implementation of a government program or project, then the disbursement may come later; hence, no disbursement of government funds yet. Disbursement will only come after delivery of goods, rendition of services, or completion of a project.
Point of Discussion:
Is it good or beneficial to the country if the DBM already released significant portion of the National Budget to government agencies as early as 1st or 2nd quarter of the year?
(Please put your thoughts in the comments section)](https://i0.wp.com/gabotaf.com/wp-content/plugins/custom-facebook-feed-pro/assets/img/placeholder.png?w=752&ssl=1)
EXPLAINER: Released vs. Disbursed — do they mean the same in public finance?The short answer is NO. What does “released” mean in public finance?When you see in the news — the Department of Budget and Management (DBM) released x amount of funds — it may mean the DBM released allotment (in the form of a Special Allotment Release Order [SARO]) or it released cash allocation (in the form of a Notice of Cash Allocation [NCA]) requested by an agency or it may mean both. A SARO is an obligational authority while an NCA is a disbursement authority. Both authorities are issued/released by the DBM. An obligational authority (in this case is a SARO) is simply an authority to incur obligation (i.e., authority to record/incur an obligation charged against the allotment received from the DBM for the goods/services procured and delivered/rendered to the agency). On the other hand, a disbursement authority (in this case is an NCA) is an authority to draw money from the National Treasury to pay the obligation (due and demandable obligation or accounts payable) of an agency. For example, to pay the goods already delivered or services rendered to the agency. When the DBM releases funds, there is no disbursement of public funds yet. It is only releasing authorities to the agency concerned. What is “disbursement of” or “disbursed” funds in public finance?It simply means to pay — to pay out of the cash allocation received from the DBM — either through cash, cheque or fund transfer to the claimant concerned. When the DBM releases funds, do agencies spend or disburse them right away? It depends. If the request is for the payment of due and demandable accounts payable then the payment may be right after the cash allocation is received. However, if the request for fund release is for the implementation of a government program or project, then the disbursement may come later; hence, no disbursement of government funds yet. Disbursement will only come after delivery of goods, rendition of services, or completion of a project. Point of Discussion:Is it good or beneficial to the country if the DBM already released significant portion of the National Budget to government agencies as early as 1st or 2nd quarter of the year?(Please put your thoughts in the comments section) ... See MoreSee Less
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Kaya sa dami mong sinagot na AOM malapit ka ng magkaroon ng Masters Degree in Writing, Major in English. 😁 ... See MoreSee Less
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G-2025-109: Work From Home (WFH) vs. Work From Anywhere (WFA)Sender: Hello. Strickly speaking, ang work from home ba literally dapat sa bahay lang pwede mag work? What if I prefer to work somewhere na mas conducive for me like sa cafe, beach, or anywhere na makakapagtrabaho ako ng tahimik. Bawal ba yun?#workfromhome#workfromanywhere#cscguidelines#GABOTAF ... See MoreSee Less
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Madalas hindi mo nararamdaman na pagod na pala katawan mo hanggat di ka tumitigil sa trabaho. ... See MoreSee Less
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G-2025-108: Paano ang disbursement and liquidation ng ayuda?Sender: Hello. Just a curious question for agencies na may pondo para sa ayuda. Paano ang process ng disbursement and liquidation ng ayuda? Paano ang audit process para dito? Salamat. #ayuda#AICS#TUPAD#AKAP#GABOTAF ... See MoreSee Less
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Everything is temporary. Ikaw, tayo, kahit yung mga nasa posisyon. ... See MoreSee Less
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G-2025-107: Allowed DTE on the last day of official travel Sender: Hello po. May question po regarding travel.Yung employee po is nakatravel ng 3days, merong approved travel order naman po. Pero on the 3rd day, maaga na po syang umalis sa venue, bumyahe na sya pauwi ng morning. Question po is kung allowed po ba sya magclaim ng meals and incidental on the 3rd day? Thank you.#dailytravelexpenses#EO77#GABOTAF ... See MoreSee Less
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G-2025-106:Sender: HI GABOTAF! I have a clarification. Maternity Leave Benefits (105 days), ang nagamit lang ay 31 days or 1 month. Nag expire kasi yung baby, so yung mommy entitled for the benefits ay nagduty na after a month. Note, the mom is a supervisor.Question: yung unused days na more than 2 months, can it be converted to leave credits since di naman nagamit? Thank you.#MaternityLeaveBenefits#leavecredits#GABOTAF ... See MoreSee Less
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Wag magsubmit ng Excel kay Auditor, baka mabuko nyang ginamitan mo ng ipinagbabawal na teknik. 😁Ipinagbabawal na teknik sa Finance 😁 ... See MoreSee Less
6 CommentsComment on Facebook

G-2025-105: Lalaking Long Hair sa OpisinaSender: Ina-allow ba ng CSC ang mga empleyadong lalaking long hair o mahahaba ang buhok? Salamat. ... See MoreSee Less
23 CommentsComment on Facebook

Walang kukurap baka may makalusot. 😁Yung Accountant nyong ozi sa bawat centavong tinatype kasi baka may ma overlooked at ayaw nyang maghanap ng nawawalang .01. 😁 ... See MoreSee Less
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Bakit kasi sayo, kanya kanyang gawa ng IPAR di ba? 😁 ... See MoreSee Less
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Hinihintay ko, hinihintay mo, hinihintay nating lahat. 😁 ... See MoreSee Less
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And this year’s FAULT FINDER AWARD goes to ________? 😁 ... See MoreSee Less
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Tanong nyo na lang po ulit mga 3rd week ng December. 😁#SRI2025#servicerecognitionincentive ... See MoreSee Less
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Yung Accountant nyong ozi sa bawat centavong tinatype kasi baka may ma overlooked at ayaw nyang maghanap ng nawawalang .01. 😁 ... See MoreSee Less
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GSIS Special Members Contribution RatesWho are Special Members?Special members are government employees who, based on the Constitution or by virtue of a special law or charter, are covered under retirement schemes that are separate from the GSIS, funded by their own agency or by the National Treasury, and recognized by the Department of Budget and Management (DBM).Special Members Contribution RateSpecial members are required to remit life insurance premiums only equivalent to 3% of their basic salary. Members of the judiciary and constitutional commissions fall under this category.The contribution of special members and their employers is shown as follows: (see photo below)📌 - save or download for future reference ... See MoreSee Less
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GSIS Regular Member’s Contribution Rate TableWho are Regular Members?Regular members are government employees receiving fixed monthly compensation while in the service of a government agency (their employer) by virtue of an appointment or election to public office and regardless of status of appointment.Contribution RatesThe employees' share in the life insurance and retirement contributions of regular members is 9% of their basic salary while the employers' share is 12% of the same. This is mandated under Section 5 of RA 8291 or the GSIS Charter.The breakdown of contributions of regular members and their employers is shown as follows: (see photo)📌 - Save/download for easy/future reference ... See MoreSee Less
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#aseanfilipinianaattire(Yung iba paluma na, yung iba pabili pa lang) 😁 ... See MoreSee Less
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G-2025-105: #laborday | #MidYearBonusSender: Bakit kaya hindi na lang i-release tuwing May 1 ang Mid Year Bonus total Araw naman ito ng mga Mangagawa (Labor Day)? ... See MoreSee Less
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G-2025-104: Medical Allowance to be used for Annual Medical CheckupSender: Pwede bang gamitin ang medical allowance para sa Annual Medical Checkup ng government employees? ... See MoreSee Less
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Yung mga babae lang ba sa opisina nasstress saan bibili ng affordable na ASEAN at Filipiniana attire?Musta kaya mga lalaki? 😁 ... See MoreSee Less
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More or less magkaano magagastos pag bumili ng ASEAN at Filipiniana attire?🤔🤔🤔 ... See MoreSee Less
32 CommentsComment on Facebook
Gulatin mo yung agency na inapplayan mo. Pumasok ka na kahit di ka pa tanggap. 😁😁😁 ... See MoreSee Less
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G-2025-103: When is Tax Clearance required?Sender: Good evening po, new employee po in government, ask ko lang po if required po ang tax clearance from all suppliers & service providers with transactions po with government before paying them? Thank you. ... See MoreSee Less
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G-2025-102: “No Seen, No Sign” on Inspection and Acceptance Report (IAR)Sender: Hi po. Pwede po ba di ako pipirma sa IAR since dko naman nakita ang item purchased/delivered? ... See MoreSee Less
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![G-2025-101: If mag-resign ako, entitled pa ba ako sa uniform allowance and mid year bonus?
Sender: Hi, GABOTAF.
I am planning to resign from my position at a national government agency. I will submit my RL [resignation letter] on April 21, and will end my employment on May 21.
Will I still be entitled to have my clothing allowance and mid-year bonus?
Thank you.
#uniformallowance
#clothingallowance
#midyearbonus
#resignation
#gabotaf](https://i0.wp.com/gabotaf.com/wp-content/plugins/custom-facebook-feed-pro/assets/img/placeholder.png?w=752&ssl=1)
G-2025-101: If mag-resign ako, entitled pa ba ako sa uniform allowance and mid year bonus?Sender: Hi, GABOTAF. I am planning to resign from my position at a national government agency. I will submit my RL [resignation letter] on April 21, and will end my employment on May 21.Will I still be entitled to have my clothing allowance and mid-year bonus?Thank you.#uniformallowance#clothingallowance#MidYearBonus#Resignation#GABOTAF ... See MoreSee Less
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Ano kaya kung ipa-release na naman yung Mid Year Bonus “simultaneously with the 1st payroll”. 😁😁😁 ... See MoreSee Less
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G-2025-100: Saan i-charge and ASEAN and Filipiniana Unform if hindi covered ng U/CA?Sender: With the Asean and Filipinana themed attire, one set for both kaya naman, kaya lang hindi naman binigay ang 7k, dahil binili ng uniform 🤪😜#uniformallowance#clothingallowance#aseanuniform#filipinianauniform#GABOTAF ... See MoreSee Less
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G-2025-099: DTE for Two (2) Consecutive Travel OrdersSender: Good day! May tanong po ako..Travel Order #1- ends on a Saturday (in NCR)Travel Order #2 - starts on Monday (in NCR also) of the following weekQuestion: Can the employee claim per diem whole 2,200 on Saturday and Sunday while in NCR, instead of going home to province by plane?TIA for the response.#dailytravelexpenses#GABOTAF ... See MoreSee Less
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G-2025-098: May Points Ba pag Nag-Submit ng Reports sa COA ng mas Maaga sa Deadline?Sender: Hi, please hide my identity..Hindi pa po kasi ako naka submit ng 1st quarterly FS ano po mangyayari?1st time ko pa po kasi mag FS as govt. accountant. May points po ba ito kay COA if early or late submission? ... See MoreSee Less
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G-2025-097: Kailan Pwedeng Mag-Leave ang isang Bagong Government Employee?Sender: Hello po, please hide my identity mag pa ask lang po sana ako. Kaylan ba pwede mag avail ng Leave Credits ang isang Newly Hired Government Employee?I mean kung pwede naba agad mag apply ng Leave ang isang Newly Hired, or may months pang hihintayin?#newgovernmentemployee#vacationleave#sickleave#SpecialPrivilegeLeave#GABOTAF ... See MoreSee Less
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Quick Question: Nasulit mo ba ang bakasyon mo this Holy Week?A. Yes na yes!B. No, bitin na bitin. C. Extended, naka leave ako bukas. ... See MoreSee Less
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Be as firm as a lighthouse in the sea, such that even the strongest persuasion to steal from the coffers cannot move you. ... See MoreSee Less
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G-2025-096: Clothing Allowance of Newly-hired Government Employees Sender: hello po, pa hide po identity, ask ko lang po kung qualified ang isang employee for clothing allowance if nahire mid March 2025. tysm!#clothingallowance#uniformallowance#newgovernmentemployee#GABOTAF ... See MoreSee Less
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KAILANGAN BA IBALIK ANG #rata KAPAG DI ITO NAGAMIT OR NAUBOS?Hindi po. Ang RATA ay isa sa mga allowances na ibinibigay sa ilang government officials para sa pagtupad ng kanilang tungkulin sa gobyerno. RATA is typically granted to government officials who, by the nature of their positions, are expected to incur expenses for representing the government and/or for transportation in their official duties. There is no DBM or COA guidelines that require unspent RATA to be returned to the National Treasury. Among other supporting documents in COA Circular No. 2012-001, a payroll is used to liquidate the payment of RATA to government officials entitled to it. ... See MoreSee Less
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