What’s the difference between realignment, reprogramming and augmentation?
Sender: Kindly enlighten me about the difference between realignment, reprogramming and augmentation of funds.
Is it allowed to reprogram funds from savings of CO to MOOE and vice versa thru supplemental budget?
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Realignment of funds is only allowed in times of calamity. It can use funds from different expense classes. It needs an appropriation ordinance from the local Sanggunian.
Augmentation is allowed on the same expense class only. If the local chief executive or the presiding officer was granted authority by the local sanggunian, they may augment funds thru an executive order. If no authority was granted, the local sanggunian needs to pass an appropriation ordinance.
Reprogramming of funds is limited to development funds (from the 20% of the NTA). The local development council shall approve said reprogramming but should be submitted to the local sanggunian for adoption.
But it is imperative that all the proposed PPAs to be funded by the enumerated supplemental budgets are included in the Annual Investment Program of the lgu. If not, a supplemental AIP should be approved first by the local development council.
Re alignment and re-programming shall pass thru appropriation ordinance. While augmentation shall made by the head of agency or department appropriating the account with the same expense (e.g. MOOE to MOOE) approved by the Lce.
Please read specific guidelines for release of funds.