Ssss

YEAR
TOPIC
PARTICULARS
1987
Delegated
Authorities
Take Final action on requests of LGUs for realignment of

IRA projects itemized under released A/A
1988
Delegated
Authorities
Delegation of Authority to DBM Ros
1988
Delegated
Authorities
DBM Ros classification action shall be comprehensive to

include all classes of positions at all levels within the
National Classification & Compensation Plan
1991
Delegated
Authorities
Issue Advices of Allotments covering funds appropriated

under RA 6960
1992
Delegated
Authorities
Act on Budgetary Matters invlving SUCs
1992
Delegated
Authorities
Issue Aas to LGUs covering the Release of IRA
1993
Delegated
Authorities
To act on Budgetary Matters involving SUCs,LGUs, CAR

and integrated Area Development Projects and
realignment of CARP Infra projects
1994
Delegated
Authorities
Decentralization of DBM Budget Operation and

Accounting and Management and Compensation
functions to ROs
1995
Delegated
Authorities
Delegation of Signing Authorities to DBM officials
1995
Delegated
Authorities
Approval of Travel under Sec 5 AO 248 that will last 7

c.d but not more than 1 c.d. month of Regional
personnel is delegated to RDs
1995
Delegated
Authorities
The RDs are delegated the authority to take final action

including the issuance of SARO and the corresponding
NCA on request of SUCs for authority to use income
chargeable against GF adjustments Unprogrammed
Fund. Purpose A.2 of the CY 1995 GAA.
1996
Delegated
Authorities
RDs are delegated with the authority to exercise

functions and prerogatives re one year Masteral degree
Local Scholarship Program administered by the CSC.
1997
Delegated
Authorities
Budget Operations accounting, managemnet position

classification functions of the DBM over CHED and
TESDA are decentralized and delegated to DBM ROs
1997
Delegated
Authorities
Delegation of Signing Authorities to DBM officials on

action documents pertaining to request for the
acquisition and Rental of Motor Vehicles.
1997
Delegated
Authorities
Overtime services to be granted by Directors concerned

on a daily basis
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
DEPARTMENT
ORDER
87-4
7/16/1987
DEPARTMENT
ORDER
88-3
1/20/1988
DEPARTMENT
ORDER
88-3A
3/30/1988
DEPARTMENT
ORDER
91-2
1/21/1991
DEPARTMENT
ORDER
92-1
1/2/1992
DEPARTMENT
ORDER
92-3
3/2/1992
DEPARTMENT
ORDER
93-7
6/14/1993
DEPARTMENT
ORDER
94-13
11/9/1994
DEPARTMENT
ORDER
95-8
4/18/1995
DEPARTMENT
ORDER
95-10
7/6/1995
DEPARTMENT
ORDER
95-11
8/15/1995
DEPARTMENT
ORDER
96-5
4/15/1996
DEPARTMENT
ORDER
97-8
s. 1997
LOCATION
DEPARTMENT
ORDER
97-13
s. 1997
DEPARTMENT
ORDER
97-14
9/11/1997
E-LINK (E-copy)
Borrower
Remarks
Date Borrowed Date Returned
YEAR
TOPIC
PARTICULARS
2001 2003
Decided Case
Municipality of Butig, LDS : Rasmia Salic vs. Mesug

Palawan et al
20002002
Decided Case
Case of Barangay Bubong Madanding, Marantao, LDS
19921993
Decided Case
Datu Jamal Mamplai et al vs. SB of the Municipality of

Bacolod Grande, LDS
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
Regional Trial
Court
Sp. Civil Case

No. 960-02
12/10/2003
Court of Appeals
CAGR SP#
59057-537-99
5/3/2002
Regional Trial
Court
Sp. Civil Case

No. 193-93
9/2/1993
LOCATION
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
PARTICULARS
2001
Local Govt
Budgeting
Effect of Non-action of SP on vetoed appropriations
2001
Local Govt
Budgeting
Validity of Appropriation Ordinance of Misamis Oriental
2001
Local Govt
Budgeting
Appropriation for the acquisition of Motor Vehicles under

a lease-purchase project
2001
Local Govt
Budgeting
Appropriation for Study-Now-Pay-later project and

Hospitalization of Indigents
2001
Local Govt
Budgeting
Validity of Increased Appropriation and New Item not

found in the Executive Budget
2001
Local Govt
Budgeting
Power of SP to slash/reduce appropriation
2001
Local Govt
Budgeting
Medical Expenses of SB Member per GAAM
2001
Local Govt
Budgeting
Establishment of College Education Loan Fund
2001
Local Govt
Budgeting
Repairs of Public elementary Schools charged against

20% Development Projects
2001
Local Govt
Budgeting
Extraordinary & Miscellaneous/Discretionary Fund
2001
Local Govt
Budgeting
Transfer of IRA by virtue of loan agreement between

Bank and LGU
2001
Local Govt
Budgeting
Appropriation of IRA differential (tentative IRA and

appropriated in the AB) in the Supplemental budget
2001
Local Govt
Budgeting
Reenacted Budget - salaries & wages, honoraria of

casual and job order employees
2001
Local Govt
Budgeting
Prioritization on Utilization of Appropriations - Terminal

Leave Benefits
2001
Local Govt
Compensation
Terminal Leave Benefits Devolved personnel - Local and

National Govt. Sharing
2001
Local Govt
Compensation
Entitlement to additional monthly allowance of Pairing

Judge of RTC
2001
Local Govt
Compensation
Conflict between LBC No. 63 an Sec. 391 of RA No.

7160, basis for increasing honoraria of brgy officials
2001
Local Govt
Compensation
Entitlement to advance payment of 1/2 year end bonus

and cash gift of Employee in coterminous capacity
2001
Local Govt
Compensation
Barangay tanods and Lupong Tagapamayapa - "Other

Brgy Officials" in Sec. 391 (a.10) of the LGC s. 1991
2001
Local Govt
Compensation
Enmtitlement to honoraria of Reinstated SK Chairmen
2001
Local Govt
Compensation
Entitlement to mid year bonus of coterminous employee

ending June 30 2001
2001
Local Govt
Budgeting &
Compensation
Withdrawal of Budget from the Reviewing Authorities;

whether 5th class LGU may bew allowed to operate on a
2nd or 3rd class ssalary schedule
2001
Local Govt
Budgeting &
Compensation
Subsitence and laundry Allowances, Additional Cash

gift, Economic Amelioration
2001
Local Govt
Veto Power and Personnel Appoitnment
Budgeting &
Miscellaneous Items
2001
Local Govt
Share in the Proceeds from Utilization and Development
Budgeting &
National Wealth
Miscellaneous Items
2001
Local Govt
Local Water Districts
Budgeting &
Miscellaneous Items
2001
National
Government
Budgeting
Admistrative Order No. 5, s.2001
2001
National
Government
Budgeting
Revolving Fund
2001
National
Government
Compensation
Entitlement to YEB and Cash gift of Employee found

guilty and meted out with penalty of suspension
2001
National
Government
Compensation
Entitlement to Retirement gratuity without deduction of

Employee despite penalty of 1 yr suspension belatedly
imposed
2001
National
Government
Compensation
Entitlement to Educational Assistance of an employee of

home Development Mutual Fund (HDMF)
2001
National
Government
Compensation
Year End Bonus and Cash Gift - retired June 09, 2000
2001
National
Government
Compensation
DECS Secretary authority to decide on matters involving

disciplinary actions against officers and employees of
the DECS
2001
National
Government
Compensation
Honoraria - Ceiling
2001
National
Government
Compensation
Republic Act No. 6758
2001
National
Government
Compensation
Year- End Benefits - Advance Payment of contarctual

employees
2001
National
Government Procurement
Government
Miscellaneous Items
1993
Budget Operation
Economy Measures/Fiscal Autonomy
1993
Budget Operation
Appropriate Funding Source for Recall Election
1993
Budget Operation
Appropriation of Funds
1993
Budget Operation
Hiring/Granting of Scholarship to Contractual Personnel
1993
Budget Operation
Increase in the Declaration of Dividend
1993
Budget Operation
Insurance Coverage for Barangay Chairman
1993
Compensation
Matter
Backwages and Benefits
1993
Compensation
Matter
Entitlement to year End Benefits of Employees with

pending cases
1993
Compensation
Matter
Entitlement to Honoraria of detailed Personnel
1993
Compensation
Matter
Entitlement to RATA of Reassigned Employees
1993
Compensation
Matter
Benefits of Illegaly dismissed and subsequently

reinstated employees
1993
Compensation
Matter
Transportation Allowance of Governm,ent officials who

rides as a passenger of her husband's Government
Assigned Service Car
1993
Local Budgeting
Reversion of Appropriations or savings
1993
Local Budgeting
Submission of Annual Budget beyong reglementary

period
1993
Personnel Matter
Reclassification and Upgrading of positions
1993
Personnel Matter
Hospitalization and Medical Expenses undert Sec 699 of

the RAC
1994
Budget Operation
Payment of the 5 year lumpsum Gratuity Differential
1994
Budget Operation
Realignment of Savings
1994
Budget Operation
Assurance Fund
1994
Budget Operation
Exemption from Sec 67 Gen Provision of RA 7663
1994
Budget Operation
5% of the Agency's Programmed Appropriation for

MOOE
1994
Budget Operation
Separation Pay Benefits
1994
Compensation
Matter
Honoraria of Personnel involved in the implementation

of Foreign-Assisted Projects
1994
Compensation
Matter
Christmas Bonus and Cash Gift of Retiring CHR

Commissioner
1994
Compensation
Matter
Payment of the Govt Share in the GSIS Premium of

Employees Hired under Foreign-Assisted Projects
1994
Compensation
Matter
Payment of Retirement and Terminal leave Benefits
1994
Local Govt
Budgeting
Prohibition on the Use of Government Funds
1994
Personnel Matter
DBM jurisdiction over Local Budget Officers
1994
Budget Operation
Increase of fees and charges
1994
Budget Operation
Guidelines in selecting Priority projects
1994
Budget Operation
Payment of Retirement Gratuity Benefits of a Retired

Local Government Employee
1994
Budget Operation
Use of Income to defray Operat6ional Expenses

pursuant to AO 266
1994
Budget Operation
Allowance of OSG lawyers handling PCGG Cases
1994
Budget Operation
Pre-retirement promotions and Salary Increases
1994
Budget Operation
Authority to Purchase Motor Vehicle by the House

Electoral tribunal
1994
Budget Operation
Augmentation of Intelligence and Confidential Fund
1994
Budget Operation
Entitlement to Clothing Allowance of Barangay Officials
1994
Compensation
Matter
Grant of Year end Benefits with Pending Cases
1994
Compensation
Matter
Honoraria of Punong Barangays and SK Chairman

elected as Ex officio emmbers of the sanggunian Bayan
1994
Compensation
Matter
Extraordinary and Miscellaneous Expenses for DOJ

Officials
1994
Compensation
Matter
Entitlement to RATA of the Chief of Divisions in LGUS
1994
Compensation
Matter
Entitlement to Honoraria / Allowances for the Legal

Services rendered by the OSG lawyers
1994
Compensation
Matter
Entitlement to Loyalty Pay
1994
Compensation
Matter
Entitlement to the Payment/Restoration of RATA
1994
Compensation
Matter
Entitlement to Rice Allowance
1994
Budget Operation
Implementation of Public Works Project by State

University
1994
Budget Operation
Agrarian Reform Land
1994
Budget Operation
Student Loan Fund
1994
Compensation
Matter
Special Education Fund
1994
Compensation
Matter
Entitlement to RATA of Sr. Inspector designated as Chief

of Police
1994
Compensation
Matter
14th month pay and separation pay to casual temporary

and contractual employee
1994
Compensation
Matter
Entitlement to RATA and per diem of detailed employee
1994
Compensation
Matter
Entitlement to Year End benefits of employee who have

appointed after the grant of mid-year bonus
1994
Compensation
Matter
Longevity pay and step increment to Judges and Asst

Solicitor General
1994
Compensation
Matter
Entitlement to Rice Subsidy
1994
Compensation
Matter
Entitlement to PERA in view of the gap of services
1994
Compensation
Matter
Entitlement to per diems and gratuity pay
1994
Compensation
Matter
entitlement to year end benefits of an employee who

transferred from one department to another
1994
Compensation
Matter
Honorarium to DOJ prosecutor
1994
Compensation
Matter
Consultant's Fee
1994
Compensation
Matter
Year-end benefits of a retired employee
1994
Local Budgeting
Discretionary and Intelligence Fund of the Vice Mayor
1994
Budget Operation
Authority to enter into agreemenrt with NGOs
1994
Budget Operation
Authority to withdraw from the accumulated money

balance in the bank
1994
Budget Operation
Availment of the Automatic Appropriation Provision

under Sec 15, Gen ProvisionGAA 1993 and 1994
1994
Budget Operation
Use of savings for payment of salaries
1994
Budget Operation
Realignment
1994
Budget Operation
Refund of Liquidated Damages
1994
Budget Operation
Authority to Augment items under MOOE from other

services
1994
Budget Operation
Automatic Appropriation
1994
Compensation
Matter
Entitlement to RATAand per diem
1994
Compensation
Matter
Right to claim pension /annuity during the 5-yr period

after retirement
1994
Compensation
Matter
Refund of the Productivity Incentive Benefits
1994
Compensation
Matter
Personnel Benefits under RA 7305
1994
Compensation
Matter
RATA of devolved personnel
1994
Compensation
Matter
Entitlement ro RATA of Agricultural Programs

Coordinating Officers (APCOs)
1994
Compensation
Matter
Entitlement to Bonus and Cash Gift who were on leave

and under Suspension
1994
Budget Operation
Creation of Trust Fund
1994
Budget Operation
Establishment fo Trust fund for the Operationalization of

DNA laboratory
1994
Budget Operation
Exemption from the coverage of SSL
1994
Budget Operation
Payment of Costs of Expropriation
1994
Budget Operation
Purchase of Building abroad thru Financing with PNB
1994
Compensation
Matter
Entitlement to Year End who have pending cases
1994
Compensation
Matter
Entitlement to PIB of an employee under suspension
1994
Compensation
Matter
Entitlement to Clothing and Uniform Allowance of

Contractual Employees
1994
Compensation
Matter
Antitlement of to Additional Compensation of of official

or employee with SG of 24
1994
Compensation
Matter
Entitlement to bMedical Benefits
1994
Compensation
Matter
Entitlement to year-end benefits of a substitute

instructor
1994
Local Government
Budgeting
Benefits of Barangay Officials
1994
Local Government
Budgeting
Entitlement to RATA of OIC-Provincial Accountant
1995
Budget Operation
Payment of Prior Year's Obligation
1995
Compensation
Matter
Increase of Monthly Pension
1995
Compensation
Matter
Entitlement to back Salaries
1995
Compensation
Matter
Claims of Officials and Employees who were injured

while in the performance of official duties
1995
Compensation
Matter
Entitlement to CY 1994 Year End Benefits of employees

under suspension
1995
Compensation
Matter
Entitlement to RATA minus PERA under 2.4 of Budget

Circular No. 55
1995
Compensation
Matter
Entitlement to Transition and Unintegrated Allowances
1995
Local Government
Budgeting
Reclassification of the Positions of Social Welfare Officer

and Municipal Agricultural Officer
1995
Local Government
Budgeting
Withholding of the IRA of Certain Municiaplities by the

DBM
1995
Local Government
Budgeting
Disallowance of Productivity Incentive Bonus and Loans

Outlay
2010
Local Government
Budgeting
Authority to LCE to enter into Contracts
2010
Local Government
Budgeting
Authority of the Vice Mayor to appoint Job Order

employees and the proper funding source for their
salaries
2010
Local Compensation Entitlement of Local Budget officers to the Monetization

Matter
of Transferred Leave Credits
2010
Local Compensation Grant of Honoraria to the members of Anti-Squatting

Matter
and Anti-Illegal Structures Committee
2010
Local Compensation Use of savings for payment of wages of various

Matter
employees on the LGUs
2010
Local Compensation Payment of Prior Years' Hazard Pay of the Municipal

Matter
Health Workers
2010
Local Compensation Payment of backwages to illegally dismissed employees

Matter
2010
Local Compensation Salary Rates of Public Health Workers

Matter
2010
Local Compensation Withholding the Release of IRA to LGUS

Matter
2010
Local Compensation Request for information and access to Public Documents

Matter
relative to the Countryside Development Fund of a
member of the House of Representatives
2010
Internal Revenue
Allotment
Clarification on the submission of the documentary

Requirements in relation to the prohibition on Release
and Disbursement of Public Funds
2010
National
Government
Budgeting
Purchase of Government vehicle by govt Officials
2010
National
Government
Budgeting
Use of Miscellaneous Personnel benefits fund for

Payment of unpaid salary of a govt employee during the
period of rehabilitation leave
2009
Local Government
Budgeting
Expenses for Recall Elections
2009
Local Government
Budgeting
Authority of the SP to legitimize prior years unbooked

obligationschargeable against Current Appropriation
thru the enactment of Ordinace
2009
Local Government
Budgeting
Confidential and Intelligence Fund of LGUs
2009
Local Government
Budgeting
Requirement for the submission of LDC Resolution

endorsing the AIP and observance of Prescribed Local
Budget Forms
2009
Local Government
Budgeting
Interpretation of Art 415 of the Implementing Rules and

regulations of RA 7160
2009
Local Government
Budgeting
Release of Financial Aid provided under mandaue City

Approriation Ordinance No. 11-2007-428
2009
Local Government
Budgeting
Grant of Compensation Adjustments of LGUS during a

Reenacted budget
2009
Local Government
Budgeting
Appropriations for the 10% Salary Adjustment to all

provincial officials and employees
2009
Local Compensation Propriety of payment of Additional Benefit/ Extra Cash

Matter
Gift to officials and employees
2009
Local Compensation Payment of COLA to the employees

Matter
2009
Local Compensation Prescriptive periiod in Claiming payment for unused

Matter
Leave Credits
2009
Local Compensation Creation of Additional Barangay Positions

Matter
2009
Local Compensation Grant of Special Counsel Allowance

Matter
2009
Internal Revenue
Allotment
IRA Share of Shariff kabunsuan
2009
Internal Revenue
Allotment
Entitlement of Newly created Barangay de carabao to

IRA Share
2009
Internal Revenue
Allotment
Requirements for Newly Created Barangays
2009
Internal Revenue
Allotment
Transfer of Population of two barangays from one

Municipality to another
2002
Local Government
Budgeting
Basic Real Property tax and Special education Fund
2002
Local Government
Budgeting
Use of savings from the proceeds of Enegry sources for

development and livelihood projects
2002
Local Government
Budgeting
Release of IRA to Sorsogon City may be suspended
2002
Local Government
Budgeting &
Compensation
Payment of Longevity pa of Public Heal;th Workers from

IRA released
2002
Local Government
Compensation
Year End Benefits - Retired on October 29, 2010
2002
Local Government
Budgeting
Internal Revenue Allotment Monetization Scheme
2002
Local Government
Budgeting
Calamity Fund
2002
Local Government
Budgeting
Appropriating Funds for the establishment of Monument
2002
National
Government
Use of Public Funds to Rehabilitate or improve a

privately owned property
2002
Local Government
Compensation
Entitlement of Retiring employee to Year end bonus and

cash gift
2002
Local Government
Budgeting
Re-appropriation of Budgetary allocation reduced by the

SB thru a mere resolution passed by the LCE
2002
Local Government
Compensation
Extra Christmas Bonus
2002
National
Government
Compensation
Terminal Leave Benefits due to a public Officer invalidly

appointed
2002
Local Government
Depositary Bank - In Private Rural Banks within LGUs

territorial jurisdiction
2002
Local Government
Budgeting
Use of Special education Fund (SEF) for payment of

Extra Christmas Bonus
2002
Local Government
Budgeting
Calamity Fund - Authority of Presidential Management

Staff (PMS) to sign documents
2002
Local Government
Budgeting &
Compensation
Power of the LCE to create Committees and authorize

payment of honoraria of the members thereof
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
LEGAL OPINION
L-B-2001-01
5/7/2001
LEGAL OPINION
L-B-2001-02
5/28/2001
LEGAL OPINION
L-B-2001-03
9/18/2001
LEGAL OPINION
L-B-2001-04
9/28/2001
LEGAL OPINION
L-B-2001-05
10/29/2001
LEGAL OPINION
L-B-2001-06
5/10/2001
LEGAL OPINION
L-B-2001-07
10/29/2001
LEGAL OPINION
L-B-2001-08
10/29/2001
LEGAL OPINION
L-B-2001-09
9/13/2001
LEGAL OPINION
L-B-2001-10
2/19/2001
LEGAL OPINION
L-B-2001-11
2/19/2001
LEGAL OPINION
L-B-2001-12
9/13/2001
LEGAL OPINION
L-B-2001-13
9/18/2001
LEGAL OPINION
L-B-2001-14
8/22/2001
LEGAL OPINION
L-C-2001-01
2/19/2001
LEGAL OPINION
L-C-2001-02
2/20/2001
LEGAL OPINION
L-C-2001-03
2/28/2001
LEGAL OPINION
L-C-2001-04
8/27/2001
LEGAL OPINION
L-C-2001-05
9/13/2001
LOCATION
LEGAL OPINION
L-C-2001-06
11/20/2001
LEGAL OPINION
L-C-2001-07
11/28/2001
LEGAL OPINION
L-B/C-2001-01
2/7/2001
LEGAL OPINION
L-B/C-2001-02
11/10/2001
LEGAL OPINION
L-B/M-2001-01
8/22/2001
LEGAL OPINION
L-B/M-2001-02
8/22/2001
LEGAL OPINION
L-B/M-2001-03
9/13/2001
LEGAL OPINION
N-B-2001-02
10/25/2001
LEGAL OPINION
N-B-2001-03
10/29/2001
LEGAL OPINION
N-C-2001-01
4/27/2001
LEGAL OPINION
N-C-2001-02
6/28/2001
LEGAL OPINION
N-C-2001-03
9/3/2001
LEGAL OPINION
N-C-2001-04
9/13/2001
LEGAL OPINION
N-C-2001-05
11/15/2001
LEGAL OPINION
N-C-2001-06
5/23/2001
LEGAL OPINION
N-C-2001-07
11/27/2001
LEGAL OPINION
N-C-2001-08
12/7/2001
LEGAL OPINION
N-M-2001-01
11/13/2001
LEGAL OPINION
BO-7
11/29/1993
LEGAL OPINION
BO-8
12/18/1993
LEGAL OPINION
BO-9
12/28/1993
LEGAL OPINION
BO-10
12/29/1993
LEGAL OPINION
BO-11
12/29/1993
LEGAL OPINION
BO-12
1/11/1994
LEGAL OPINION
CM-4
11/26/1993
LEGAL OPINION
CM-5
12/13/1993
LEGAL OPINION
CM-6
12/15/1993
LEGAL OPINION
CM-7
12/29/1993
LEGAL OPINION
CM-8
1/11/1994
LEGAL OPINION
CM-9
1/11/1994
LEGAL OPINION
LB-5
12/28/1993
LEGAL OPINION
LB-6
12/29/1993
LEGAL OPINION
PM-4
11/12/1993
LEGAL OPINION
PM-5
12/15/1993
LEGAL OPINION
BO-17
7/6/1994
LEGAL OPINION
BO-18
7/19/1994
LEGAL OPINION
BO-19
7/19/1994
LEGAL OPINION
BO-20
7/19/1994
LEGAL OPINION
BO-21
7/20/1994
LEGAL OPINION
BO-22
7/22/1994
LEGAL OPINION
CM-27
7/19/1994
LEGAL OPINION
CM-28
7/19/1994
LEGAL OPINION
CM-29
7/27/1994
LEGAL OPINION
CM-30
7/29/1994
LEGAL OPINION
LGB-4
7/21/1994
LEGAL OPINION
PM-1
7/19/1994
LEGAL OPINION
BO-23
8/22/1994
LEGAL OPINION
BO-24
9/12/1994
LEGAL OPINION
BO-25
8/30/1994
LEGAL OPINION
BO-26
9/12/1994
LEGAL OPINION
BO-27
10/14/1994
LEGAL OPINION
BO-28
10/17/1994
LEGAL OPINION
BO-29
10/12/1994
LEGAL OPINION
BO-30
10/18/1994
LEGAL OPINION
BO-31
10/26/1994
LEGAL OPINION
CM-31
8/22/1994
LEGAL OPINION
CM-32
8/31/1994
LEGAL OPINION
CM-33
9/1/1994
LEGAL OPINION
CM-34
10/17/1994
LEGAL OPINION
CM-35
10/17/1994
LEGAL OPINION
CM-36
10/26/1994
LEGAL OPINION
CM-37
10/26/1994
LEGAL OPINION
CM-38
10/27/1994
LEGAL OPINION
BO-1
2/10/1994
LEGAL OPINION
BO-2
2/10/1994
LEGAL OPINION
BO-3
2/14/1994
LEGAL OPINION
CM-1
2/8/1994
LEGAL OPINION
CM-2
2/10/1994
LEGAL OPINION
CM-3
2/10/1994
LEGAL OPINION
CM-4
2/10/1994
LEGAL OPINION
CM-5
2/14/1994
LEGAL OPINION
CM-6
2/14/1994
LEGAL OPINION
CM-7
2/18/1994
LEGAL OPINION
CM-8
2/15/1994
LEGAL OPINION
CM-9
2/15/1994
LEGAL OPINION
CM-10
2/15/1994
LEGAL OPINION
CM-11
2/15/1994
LEGAL OPINION
CM-12
2/18/1994
LEGAL OPINION
CM-13
2/21/1994
LEGAL OPINION
LB-1
2/10/1994
LEGAL OPINION
BO-4
3/9/1994
LEGAL OPINION
BO-5
3/9/1994
LEGAL OPINION
BO-6
3/24/1994
LEGAL OPINION
BO-7
3/17/1994
LEGAL OPINION
BO-8
3/21/1994
LEGAL OPINION
BO-9
3/23/1994
LEGAL OPINION
BO-10
3/22/1994
LEGAL OPINION
BO-11
3/24/1994
LEGAL OPINION
CM-14
3/9/1994
LEGAL OPINION
CM-15
3/10/1994
LEGAL OPINION
CM-16
3/10/1994
LEGAL OPINION
CM-17
3/15/1994
LEGAL OPINION
CM-18
3/17/1994
LEGAL OPINION
CM-19
3/17/1994
LEGAL OPINION
CM-20
3/17/1994
LEGAL OPINION
BO-12
4/7/1994
LEGAL OPINION
BO-13
4/15/1994
LEGAL OPINION
BO-14
4/15/1994
LEGAL OPINION
BO-15
5/2/1994
LEGAL OPINION
BO-16
5/18/1994
LEGAL OPINION
CM-21
4/7/1994
LEGAL OPINION
CM-22
5/2/1994
LEGAL OPINION
CM-23
5/2/1994
LEGAL OPINION
CM-24
5/11/1994
LEGAL OPINION
CM-25
5/14/1994
LEGAL OPINION
CM-26
5/18/1994
LEGAL OPINION
LGB-2
4/13/1994
LEGAL OPINION
LGB-3
5/16/1994
LEGAL OPINION
BO-1
2/20/1995
LEGAL OPINION
CM-2
2/2/1995
LEGAL OPINION
CM-3
2/2/1995
LEGAL OPINION
CM-4
3/2/1995
LEGAL OPINION
CM-5
3/15/1995
LEGAL OPINION
CM-6
4/11/1995
LEGAL OPINION
CM-7
3/21/1995
LEGAL OPINION
LGB-8
1/30/1995
LEGAL OPINION
LGB-9
2/17/1995
LEGAL OPINION
LGB-10
4/11/1995
LEGAL OPINION
LS Compilation
12/3/2010
LEGAL OPINION
LS Compilation
5/13/2010
LEGAL OPINION
LS Compilation
12/3/2010
LEGAL OPINION
LS Compilation
4/22/2010
LEGAL OPINION
LS Compilation
2/12/2010
LEGAL OPINION
LS Compilation
2/12/2010
LEGAL OPINION
LS Compilation
2/12/2010
LEGAL OPINION
LS Compilation
2/9/2010
LEGAL OPINION
LS Compilation
3/30/2010
LEGAL OPINION
LS Compilation
1/28/2010
LEGAL OPINION
LS Compilation
4/30/2010
LEGAL OPINION
LS Compilation
6/23/2009
LEGAL OPINION
LS Compilation
6/23/2009
LEGAL OPINION
LS Compilation
12/16/2009
LEGAL OPINION
LS Compilation
7/23/2009
LEGAL OPINION
LS Compilation
6/5/2009
LEGAL OPINION
LS Compilation
11/18/2009
LEGAL OPINION
LS Compilation
6/9/2009
LEGAL OPINION
LS Compilation
6/4/2009
LEGAL OPINION
LS Compilation
5/29/2009
LEGAL OPINION
LS Compilation
3/16/2009
LEGAL OPINION
LS Compilation
10/16/2009
LEGAL OPINION
LS Compilation
10/14/2009
LEGAL OPINION
LS Compilation
6/5/2009
LEGAL OPINION
LS Compilation
5/26/2009
LEGAL OPINION
LS Compilation
5/20/2009
LEGAL OPINION
LS Compilation
7/20/2009
LEGAL OPINION
LS Compilation
1/20/2009
LEGAL OPINION
LS Compilation
1/5/2009
LEGAL OPINION
LS Compilation
1/21/2009
LEGAL OPINION
L-B-2002-05
7/2/2002
LEGAL OPINION
L-B-2002-06
8/25/2002
LEGAL OPINION
L-B-2002-04
7/1/2002
LEGAL OPINION
L-B/C-2002-04
2/22/2002
LEGAL OPINION
L-C-2002-01
2/20/2002
LEGAL OPINION
L-B-2002-01
2/5/2002
LEGAL OPINION
L-B/M-2002-01
2/21/2002
LEGAL OPINION
L-B-2002-03
5/19/2002
LEGAL OPINION
N-M-2002-02
2/20/2002
LEGAL OPINION
L-C-2002-02
7/4/2002
LEGAL OPINION
L-B-2002-02
5/19/2002
LEGAL OPINION
L-C-2002-01
7/1/2002
LEGAL OPINION
N-C-2002-01
9/10/2002
LEGAL OPINION
L-M-2002-01
3/26/2002
LEGAL OPINION L-B-C-M-2002-01
4/15/2002
LEGAL OPINION
L-B/M-2002-01
2/21/2002
LEGAL OPINION
L-B/C-2002-01
1/2/2002
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
PARTICULARS
1994
Travel Allowance
Entitlement to Travelling Expenses of Casual Employees

of DOTC - XII
1994
Honoraria
Grant of Honoraria to PBAC Members
1994
TLB
Computation of TLB priior to RA No. 7160
1994
Devolved Personnel Sharing of the Accumulated Leave Credits of Devolved

Department of Agriculture (DA) Personnel
1994
National Wealth
Municipality of WAO- Utilization and development of

national Wealth
1994
Appropriations
Reconsideration of disallowed Appropriations for Prior

Year Obligation for the implementation of the Salary
Standardization Law
1994
SEF
Bohol : Utilization of special Education Fund
1994
RATA
Creation of positions/Grant of RATA
1994
Local government
Budgeting
Clarification: Local government Budgeting and Fiscal

Administration
1994
Allowance
Reconsideration on the Ruling in the grant of Allowances

to Judges and Prosecutors assigned in iligan City
1995
Salary Increase
Rizal province - effectivity of salary increase for the

Reclassification of Municipality
1995
Grants & Subsidies
Appropriations for Grants, Subsidies and Contributions
1995
Vetoed Items
Vetoed Items of the 1995 Annual budget of the province

of Cebu
1995
Separation pay
Aiaga, Nueva Ecija - Request for Payment of Separation

Pay
1995
IRA
COA Request on withholding 50% of the Programmed IRA

of 37 Municipalities in LDS
1995
SEF
Mamburao, Occidental Mindoro - Special education Fund
1995
TLB Devolved
Personnel
Reconsideration on the Computation of the National

government Share of the Retirement Gratuity and
Terminal Leave Benefits of devolved NGA Personnel
1995
Allowance
Grant of Additional Allowance for Cioty Prosecutor
1995
Special Counsel
Allowance
Grant of Special counsel Allowance to each Lawyer of the

City Government of Iligan
1996
Leave Credits
Commutation
Entitlement of Devolved retiree who won in the Local

Election to Commutation of Leave Credits NBC 429
1996
Revolving Fund
Revolving Fund for Insurance Coverage of farmers
2006
Loan Availment
Sec 15, GAA RA 9336 on Loan Availment payable out of

Income
2010
Brgy & SK Election
Prohibited activities in connection with the conduct of

the Oct. 15, 2010 Elections of Barangay and
Sangguniang Kabataan Officials
2010
Brgy & SK Election
Application of Sec 261 (v) and (w) of the Omnibus

Election Code on the Prohibition on release of Public
Funds during the Oct 25, 2010 Brgy and SK elections
2010
RATA
Entitlement to Transportation Allowance to officials with

assigned Government Vehicles
2011
SSL
SC Decision on the Consolidation of Allowances in the

Standardized Salary rate Pursuant to Sec 12 of RA No.
6758
2011
Funds Available
General Santos City- Certification of Funds Actually

Available in the City's Supplemental Budget No. 6 s.
2009
2011
Retirement Pay
Early Release of Retirement Pay, Pensions, Gratuities and

other Benefits of Retiring Government Employees
2013
Calamity Fund
Province of Sultan Kudarat - Use of calamitty fund for the

purchase of Pre-disaster Equipment
2013
PDAF
SC Decision on Greco Belgica vs. Sec. Ochoa, Jr. et al
TYPE OF
AUTHORITY
AUTHORITY
No.
LEGAL
MEMORANDUM
Date Issued
4/11/1991
LEGAL
MEMORANDUM
RCS 159
4/29/1994
LEGAL
MEMORANDUM
RCS 210
5/4/1994
LEGAL
MEMORANDUM
RCS 242
5/18/1994
LEGAL
MEMORANDUM
RCS 238
7/19/1994
LEGAL
MEMORANDUM
RCS 331
8/9/1994
LEGAL
MEMORANDUM
RCS 203
8/9/1994
LEGAL
MEMORANDUM
LLS 515
9/26/1994
LEGAL
MEMORANDUM
RCS 514
10/3/1994
LEGAL
MEMORANDUM
12/27/1994
LEGAL
MEMORANDUM
RCS 726
2/23/1995
LEGAL
MEMORANDUM
RCS 717
3/2/1995
LEGAL
MEMORANDUM
LEGAL
MEMORANDUM
3/27/1995
RCS 101
3/28/1995
LOCATION
LEGAL
MEMORANDUM
5/12/1995
LEGAL
MEMORANDUM
7/3/1995
LEGAL
MEMORANDUM
7/13/1995
LEGAL
MEMORANDUM
RCS 283
7/19/1995
LEGAL
MEMORANDUM
CPCB 586-A
12/29/1995
LEGAL
MEMORANDUM
5/3/1996
LEGAL
MEMORANDUM
7/9/1996
LEGAL
MEMORANDUM
2/28/2006
LEGAL
MEMORANDUM
9/8/2010
LEGAL
MEMORANDUM
10/13/2010
LEGAL
MEMORANDUM
11/3/2010
LEGAL
MEMORANDUM
4/15/2011
LEGAL
MEMORANDUM
4/19/2011
LEGAL
MEMORANDUM
7/25/2011
LEGAL
MEMORANDUM
8/15/2013
LEGAL
MEMORANDUM
12/13/2013
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
PARTICULARS
1993
Brgy Officials
Compensation of Brgy Captain
1993
Brgy Officials
Compensation of Brgy Captain as ex officio member to

Sanggunian
1993
Brgy Officials
Service of Brgy Captain on entitlement to YEB
1994
Wages
Wage Rates of Daily-Paid employees
1994
Quarter Allowance
Claim for light and Water in lieu of Quarters Allowance of

One (1) Administrative Officer
1994
NNC No. 69
Implementation of NNC No. 69
1996
Creation of Position
Creation of Position - Human Resource Management

Officer
1996
Inclusion in the Occupational Index of Supervising

Computer Operator, SG 22
1997
Upgrading of
Position
Upgarding of Position - Municipal Agriculture Officer and

Social Welfare Officer to Department Heads
1998
RGB
Payment of retirement Gratuity Benefits of Devolved

Personnel
2000
Fund Reallocation
Reallocation of funds for Local Affirmative Action Projects
2000
Retirement Benefits Retirement Benefits of Deceased and Ailing Govt.

Personnel over the age 60
2003
SSL
Koronadal City - Adoption of Higher Salary Grade
2003
Honoraria
Kidapawan City - Entitlement to Honoraria of the

members of the Local Development Council
2003
Economic Enterprise Budget of Economic Enterprise Office
2004
Request for Amendment of LGC making position of Mun.

Agriculturist mandatory
2004
SP Salary
Salary of Sangguniang Panglungsod
2005
Leave benefits
Entitlement to leave benefits of former Barangay officials
2007
PS Limitation
Amendments to LBC No. 75 "Guidelines on PS Limitation"
2007
Magna Carta
Payment of benefits under RA 7305 Magna Carta for

public health workers specifically subsistence Allowance
and Hazard pay
2008
Additional Allowance Additional Allowances and Other Benefits for NGA and
LGUs
2008
Unexpended
Balance
Utilization of Unexpended Balance for the delivery of

Basic Service and Realignment from various Accounts to
Donation and Subsidies
2009
LBC 2009-92
Various Issues on LBC No. 2009-92
2009
PS Limitation
Exclusion of Cost of devolved function in PS Cap

computation
2010
LGU Qualification
Standards
Effect of Item 7.2 of LBC 2009-92 to employees who do

not satisfy the established Qualification Standards for
their position
2010
SSL
Implementation of SSL III
2010
NBC 521
Salary Adjustment of incumbents affected by the reallocation of Classes of Positions upon implementation of
NBC 521 and LBC 2009-92
2010
PS Limitation
San Isidro, Leyte - Computation of the PS Limitation
2010
PHWs
Sta. Cruz, Mindoro Occidental - Salary Adjustment for

Public Health Workers
2010
OSCAS
Organization, Staffing and Compensation Action

Summary (OSCAS) on devolved Positions
2011
Craetion of Position
Provine of laguna - Creation of Position of Assitant

secretary to the Sanggunian
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
OPCCB
Memorandum
7/22/1992
OPCCB
Memorandum
2/1/1993
OPCCB
Memorandum
2/3/1993
OPCCB
Memorandum
7/15/1994
OPCCB
Memorandum
7/26/1994
OPCCB
Memorandum
9/26/1994
OPCCB
Memorandum
9/13/1996
OPCCB
Memorandum
11/5/1996
OPCCB
Memorandum
7/9/1997
OPCCB
Memorandum
2/2/1998
OPCCB
Memorandum
3/14/2000
OPCCB
Memorandum
8/4/2000
OPCCB
Memorandum
5/22/2003
OPCCB
Memorandum
7/10/2003
OPCCB
Memorandum
7/26/2003
OPCCB
Memorandum
3/15/2004
OPCCB
Memorandum
5/27/2004
OPCCB
Memorandum
4/11/2005
OPCCB
Memorandum
1/30/2007
OPCCB
Memorandum
4/22/2007
LOCATION
OPCCB
Memorandum
4/30/2008
OPCCB
Memorandum
11/14/2008
OPCCB
Memorandum
11/18/2009
OPCCB
Memorandum
12/16/2009
OPCCB
Memorandum
2/22/2010
OPCCB
Memorandum
2/22/2010
OPCCB
Memorandum
5/12/2010
OPCCB
Memorandum
12/5/2010
OPCCB
Memorandum
12/5/2010
OPCCB
Memorandum
12/15/2010
OPCCB
Memorandum
11-237
5/18/2011
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
PARTICULARS
1978
Local Government
Budgeting
LGU Budget Preparation Guidelines
1978
Local Government
Budgeting
Creation of Local Government Budget Office
1979
Local Government
Budgeting
Submission, review and action channels for local

principal/supplemental budgets and other budgetary
transactions requiring review.
1979
Local Government
Budgeting
Instructions/Guidelines in Filling Up Local Budget

Preparation Form Nos. 150-157
1980
Local Government
Budgeting
Schedule for the review of Local Annual Budgets
1980
Local Government
Budgeting
Amendment to LBC No. 2
1980
Local Government
Budgeting
Implementation Guidelines for LOI No. 1039

(supplements LBC No. 2, as amended)
1980
Local Government
Budgeting
Supplemental Guifdelines to LBC NO. 7
1981
Local Government
Budgeting
Implementation Guidelines for PD No. 1741

(Computation of IRA)
1981
Fund Transfer
Implementing Guidelines for Transfer of Fund from

Infrastructure Fund to the General Fund
1981
Economy Measures
1982
Local Government
Budgeting
Implementation Guidelines for LOI No. 1098, Budgetary

Reserves and Economy Measures in Local Govt
Operations for CY 1981
Preparation and Evaluation of Work and Financial Plan
and Request for Allotment (LBE Form No. 162 and 162-A)
and Preparation od Advice of Allotment (LBE Form NO.
163)
1983
YEB
Year End Bonus of Local Government Officials and

Employees
1984
Local Government
Budgeting
Implementing Guidelines for the preparation,

authorization and review of annual/supplemental
budgets of the local school board created under RA
No. 5447 as amended by PD No. 464, BP Blg 232, BP Blg
337 and PD No. 1913
1984
YEB

Employees pursuant to EO No. 997
1985
YEB

Employees pursuant to EO No. 1070
YEAR
TOPIC
PARTICULARS
1985
SEF
Implementing Guidelines for PD No. 1969 and LOI No.

1462 (Utilization of SEF)
1986
YEB
Amendatory Circular to LBC No. 25 dated 11/26/86 and

12/9/86, respectively, on the YEB of local govt officials
and employees pursuant to EO No. 74 dated 11/26/86
1988
Local Government
Budgeting
Devolution of Authority to the Provincial Governors and

City Mayors on Local Government Budgets
1988
Procurement
Authority to Purchase Equipment
1988
YEB

Employees
1989
Fund Transfer
Guidelines on the Transfer of Funds from Commercial

Banks to Government Financial Institutions
1990
Savings
Use of savings frtom allotments for specific capital

projects directly released to LGUs
1990
LGU Qualification
Standards
Maximum Qualification and other Requirements for

Appointment to Local Budget Officer Positions
1990
MDS (Disbursement) Implementation of a Modified Disbursement Scheme

(MDS) pursuant to Memorandum Order No. 276 of the
Office of the President dated 1/12/90 prescribing the
Modification of Government's Disbursement System
1990
SSL
Salary Standardization Guidelines of LBC No. 44
YEAR
TOPIC
PARTICULARS
1990
SSL
Supplemental Guidelines to LBC No. 46
1990
YEB
Grant of Year End Bonus of Local Government Officials

and Employees for CY 1990 and for Succeeding years
1991
Appropriation
Prohibition against Appropriation of Local Funds for the

payment of allowances and other forms of remuneration
to National Government Officials and employees
1992
Local Government
Budgeting
Guidelines on the Review of Appropriation Ordinances of

Local Government Units
1993
Position
Classification and
Compensation
Position
Guidelines on Compemnsation and Position Classification

in the LGUs
1994
Classification and
Compensation
Guidelines on Compemnsation and Position Classification

in the LGUs
1995
Position
Classification and
Compensation
Guidelines on the implementation of the Revised Position

Classification and Compensation Syustem in the LGUs
1995
PS Allowance
Classificatory Guidelines on Allowance that fall under the

Personal Service
1995
Compensation
Compensation on Barangay Officials and Personnel
1996
RATA / CUA
Guidelines on the Revised Rates of RATA and Uniform

Allowance in the LGUs
1996
Position
Classification and
Compensation
Guidelines on the implementation of the Revised Position

Classification and Compensation Syustem in the LGUs
1997
RATA / CUA
Supplementary Guidelines on the payment of RATA to

certain Personnel devolved from the DOH, DA, and
DSWD
1996
IOS
Revised Index on Occupational Services, Position titles

and Salary Grades in the Local Government
1996
Honoraria
Guidelines on the Grant of Honoraria in the Local

Government Units
1996
Position
Classification and
Compensation
Position Classification and Compensation of Barangay

officials and Personnel
1997
Position
Classification and
Compensation
Guidelines on the full implementation of the Revised

Position Classification and Compensation System in the
LGUs
YEAR
TOPIC
PARTICULARS
1997
Compensation
Guidelines on the grant of Anniversary bonus in the

LGUs
1998
Compensation
Guidelines on the payment of Compensation to Ex officio

members of the Local Sanggunian
2000
Compensation
Additional Guidelines on the payment of Compensation

to Ex officio members of the Local Sanggunian
1998
Compensation
Guidelines on the payment of pwer diems to the

Members and support staff of the Peoples Law
enforcement Board (PLEB)
1998
RATA/CUA
Guidelines on the full implementation on the Revised

Rates of RATA and Uniform Allowance in the LGUs
2000
SSL
Guidelines on the grant of 10% Salary adjustment to

persopnnel in the LGUs effective January 1, 2000
2000
AIP
Submission of the Annual Investmrent Plan Funded out of

the Development Fund 20% of IRA
2000
Position
Classification and
Compensation
Adoption of Higher Salary Schedule by LGUs
2000
Compensation
Compensation of the members of Provincial/City Mining

Regulatory Board
2001
Compensation
Guidelines on the grant of Compensation Benefit to Local

Regulatory Boards/Quasi-Judicial Bodies and similar
Bodies
2001
Compensation
Authority to grant a Maximum of 5% Salary Adjustment

to personnel in the LGUs effective July 1, 2001
2002
Local Government
Budgeting
Guidelines on PS Limitation
2002
Cash Gift
Cash gift of Barangay Officials
2002
2003
Compensation
Local Government
Budgeting
Clarificatory Guideline of LBC No. 76

Guidelines on Change or transfer of depository Bank
2004
Compensation
Guidelines on the provision of Free Quarters to Provincial

Governors and Vice Governors
2005
RATA
Guidelines for the implementation of the Revised Rates

of RATA the LGUs
YEAR
TOPIC
PARTICULARS
2005
Local Government
Budgeting
Updated Budget Operations Manual for Local

Government Units
2005
Compensation
Clarification on the Cost Of Living Allowance (COLA)
2006
Local Government
Budgeting
Budget Operations Manual for Barangays
2006
Compensation
Clarification on the Deficiency in Premium Payments of

LGUs covering the period July to December 1997
2007
RATA
Revised Rates of RATA the LGUs
2007
Leave Benefits
Supplemental Rules and Regulations on Leave Benefits

of Barangay Officials
2007
SSL
Rules and Regulations for the Grant of 10% Salary

Adjustment to Local Government Personnel effectivew
July 1, 2007
2008
SSL
Rules and Regulations for the Grant of Compensation

Adjustment to Local Government Personnel pursuant to
EO No. 719
2008
Fund Utilization
Guidelines on the Release and Utilization of Funds

chargeable against the Financial subsidy to Local;
Government Units for FY 2008
2008
Local Government
Budgeting
Prescribing the Budget Operations Manual for Local

Government Units, 2008 edition
2009
RATA
Revised Rates of RATA the LGUs
2009
SSL
Implementation of the First Tranche Monthly Salary

Schedule of Local Government Personnel and the
Modified Position Classification System
2009
SSL
Rules and Regulations on the Salary Adjustments of

Public Health Workers (PHWs) to Supplement Local
Budget Circular (LBC) No. 2009-92
2009
PEI
Clarificatory Guidelines on the Grant of the Productivity

Enhancement Incentive (PEI) to Local Government
Personnel for FY 2009
2010
Fund Utilization
Guidelines on the Release and Utilization of Funds

chargeable against the Financial subsidy to Local;
Government Units for FY 2010 and years thereafter
YEAR
TOPIC
PARTICULARS
2010
SSL
Implementation of the Second Tranche Monthly Salary

Schedule for Local Government Personnel
2011
SSL
Implementation of the Third Tranche Monthly Salary

2011
PS Limitation
Guidelines in determining Compliance to the Personal

Services (PS) Limitation on Local Governemnt Projects
2012
SSL
Implementation of the Fourth Tranche Monthly Salary

2012
Local Economic
Enterprise (LEE)
Policy Guidelines on the Use of LGU Transfers/Advances

to LEEs/PUs
2012
Local Economic
Enterprise (LEE)
Supplemental Guidelines on the Applicability of Local

Budget Circular No. 100 entitled, Policy Guidelines on the
Use of LGU Transfers/Advances to LEEs/PUs
2012
PFM / PFMAT
The Public Financial Management Assessment Tool for

Local Government Units (PFMAT for LGUS)
2013
RATA
Rules and Procedures on the Grant of RATA
2013
RATA
Amended Rules and Regulations on the Grant of RATA
2014
LGSF
Guidelines on the Reklease and Utilization of Funds

chargeable against Local Governemnt Support Fund for
FY 2014
2014
LGSF
Amending LBC NO. 104 dated March 7, 2014, entitled, "

Guidelines on the Reklease and Utilization of Funds
chargeable against Local Governemnt Support Fund for
FY 2014"
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
Local Budget
Circular
11/28/1978
Local Budget
Circular
1/5/1978
Local Budget
Circular
3/16/1979
Local Budget
Circular
11/15/1979
Local Budget
Circular
4/25/1980
Local Budget
Circular
5/12/1980
Local Budget
Circular
6/25/1980
Local Budget
Circular
11/20/1980
Local Budget
Circular
1/2/1981
Local Budget
Circular
10
2/10/1981
Local Budget
Circular
11
6/8/1981
Local Budget
Circular
16
7/22/1982
Local Budget
Circular
19
12/19/1983
Local Budget
Circular
20
9/20/1984
Local Budget
Circular
21
11/29/1984
Local Budget
Circular
22
12/4/1985
LOCATION
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
Local Budget
Circular
23
9/10/1985
Local Budget
Circular
25-B
12/20/1986
Local Budget
Circular
33
10/1/1988
Local Budget
Circular
35
12/8/1988
Local Budget
Circular
36
12/14/1988
Local Budget
Circular
41
12/28/1989
Local Budget
Circular
42
1/23/1990
Local Budget
Circular
43
2/12/1990
Local Budget
Circular
45
2/16/1990
Local Budget
Circular
46
3/28/1990
LOCATION
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
Local Budget
Circular
48
10/1/1990
Local Budget
Circular
49
10/17/1990
Local Budget
Circular
50
4/15/1991
Local Budget
Circular
52
5/8/1992
Local Budget
Circular
53
9/1/1993
Local Budget
Circular
55
3/15/1994
Local Budget
Circular
56
1/25/1995
Local Budget
Circular
57
5/19/1995
Local Budget
Circular
58
7/7/1995
Local Budget
Circular
59
1/1/1996
Local Budget
Circular
60
1/25/1996
Local Budget
Circular
59-A
12/8/1997
Local Budget
Circular
61
3/18/1996
Local Budget
Circular
62
1/1/1996
Local Budget
Circular
63
10/22/1996
Local Budget
Circular
64
1/22/1997
LOCATION
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
Local Budget
Circular
65
3/3/1997
Local Budget
Circular
66
3/4/1998
Local Budget
Circular
66-A
8/28/2000
Local Budget
Circular
67
3/23/1998
Local Budget
Circular
68
6/4/1998
Local Budget
Circular
69
3/21/2000
Local Budget
Circular
70
3/14/2000
Local Budget
Circular
71
10/5/2000
Local Budget
Circular
72
12/5/2000
Local Budget
Circular
73
1/10/2001
Local Budget
Circular
74
6/15/2001
Local Budget
Circular
75
7/12/2002
Local Budget
Circular
76
11/5/2002
76-A
77
11/20/2002
12/2/2003
Local Budget
Circular
78
3/8/2004
Local Budget
Circular
79
4/1/2005
Local Budget
Circular
LOCATION
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
Local Budget
Circular
80
8/23/2005
Local Budget
Circular
81
12/12/2005
Local Budget
Circular
82
10/18/2006
Local Budget
Circular
83
11/30/2006
Local Budget
Circular
84
4/13/2007
Local Budget
Circular
85
4/23/2007
Local Budget
Circular
86
6/18/2007
Local Budget
Circular
88
6/20/2008
Local Budget
Circular
89
6/23/2008
Local Budget
Circular
2008-90
9/1/2008
Local Budget
Circular
2009-91
3/27/2009
Local Budget
Circular
2009-92
9/5/2009
Local Budget
Circular
2009-92A
12/17/2009
Local Budget
Circular
2009-93
12/17/2009
Local Budget
Circular
94
2/10/2010
LOCATION
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
Local Budget
Circular
95
6/29/2010
Local Budget
Circular
97
5/11/2011
Local Budget
Circular
98
10/14/2011
Local Budget
Circular
99
5/25/2012
Local Budget
Circular
100
10/1/2012
Local Budget
Circular
100-A
11/22/2012
Local Budget
Circular
101
10/12/2012
Local Budget
Circular
102
1/17/2013
Local Budget
Circular
103
5/15/2013
Local Budget
Circular
104
3/7/2014
Local Budget
Circular
105
10/29/2014
LOCATION
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
1999
Internal Revenue
Allotment (IRA)
2008
Internal Revenue
Allotment (IRA)
2003
Internal Revenue
Allotment (IRA)
2004
Internal Revenue
Allotment (IRA)
1990
Internal Revenue
Allotment (IRA)
1990
Internal Revenue
Allotment (IRA)
1992
Internal Revenue
Allotment (IRA)
1993
Internal Revenue
Allotment (IRA)
1993
Internal Revenue
Allotment (IRA)
1995
Internal Revenue
Allotment (IRA)
1998
Internal Revenue
Allotment (IRA)
2001
Internal Revenue
Allotment (IRA)
2001
Internal Revenue
Allotment (IRA)
YEAR
TOPIC
2001
Internal Revenue
Allotment (IRA)
2001
Internal Revenue
Allotment (IRA)
2001
Internal Revenue
Allotment (IRA)
2002
Internal Revenue
Allotment (IRA)
2006
Internal Revenue
Allotment (IRA)
1994
Internal Revenue
Allotment (IRA)
1995
Internal Revenue
Allotment (IRA)
1995
Internal Revenue
Allotment (IRA)
1996
Internal Revenue
Allotment (IRA)
1996
Internal Revenue
Allotment (IRA)
1997
Internal Revenue
Allotment (IRA)
1998
Internal Revenue
Allotment (IRA)
1998
Internal Revenue
Allotment (IRA)
1999
Internal Revenue
Allotment (IRA)
2000
Internal Revenue
Allotment (IRA)
2000
Internal Revenue
Allotment (IRA)
2001
Internal Revenue
Allotment (IRA)
2001
Internal Revenue
Allotment (IRA)
2003
Internal Revenue
Allotment (IRA)
2005
Internal Revenue
Allotment (IRA)
YEAR
TOPIC
2006
Internal Revenue
Allotment (IRA)
2006
Internal Revenue
Allotment (IRA)
2007
Internal Revenue
Allotment (IRA)
2007
Internal Revenue
Allotment (IRA)
2008
Internal Revenue
Allotment (IRA)
2008
Internal Revenue
Allotment (IRA)
2008
Internal Revenue
Allotment (IRA)
2009
Internal Revenue
Allotment (IRA)
2009
Internal Revenue
Allotment (IRA)
2009
Internal Revenue
Allotment (IRA)
2010
Internal Revenue
Allotment (IRA)
2010
Internal Revenue
Allotment (IRA)
2011
Internal Revenue
Allotment (IRA)
2011
Internal Revenue
Allotment (IRA)
2012
Internal Revenue
Allotment (IRA)
2013
Internal Revenue
Allotment (IRA)
2014
Internal Revenue
Allotment (IRA)
2014
Internal Revenue
Allotment (IRA)
2014
Internal Revenue
Allotment (IRA)
PARTICULARS
Directing all Local Government Units to submit to the
DBM their respective Annual Investment Plan
TYPE OF
AUTHORITY
Executive Order
(EO)
Release of P12,576,938,000.00 for the IRA difference due Executive Order

to the Reenactment of the GAA in Fiscal Years 2001 and (EO)
2004
Transfer of Responsibility in the Preparation and Release DBM Department
of Funding Checks for IRA from ROCS to DBM Regional
Order
Offices (ROs)
Guidelines on the Release of Share of ARMM and
concerned LGUs in the National Internal Revenue
Collections pursuant to Special Provision No. 1 of the
ARMM Appropriation under the FY 2003 GAA, RA No.
9206
ARMM-DBM Joint
Circular
Guidelines for CY 1990 National Assistance to LGUs

Funds special Provisions No. 5 and 6 of the Special
Purpose Fund, IRA, STA & LGRSF, RA 6831
DBM Circular
Letter
Augmentation of FY 1990 Appropriations for RDC

Operating and Project Monitoring Requirements Against
Provincial and City IRA
DBM Circular
Letter
Issuance of Advice of Allotment covering IRA of LGUs
DBM Circular
Letter
Guidelines on the issuance of Advice of Allotment to

cover releases from the Calamity Fund
DBM Circular
Letter
Synchronizing the advances made to cover the cost of

DBM Circular
devolved functions of the Dept of agriculture and health Letter
with the releases of LGUS share in the IRA
Designation of the Philippine Veterans Bank (PVB) as
Principal Depository bank for the IRA share of Barangay
DBM Circular
Letter
Creation of Study Group tasked to review the 10%

wthheld IRA including possible repeal/suspension of AO
372
DBM Circular
Letter
Disclaiming of Letter dated June 7, 2001 allegedly issued DBM Circular

by DBM relative to the Mechanics on the Release of the Letter
CY 2000 Local Government Service Equalization Fund
(LSEF)
Non-Implementationof EO No. 305
DBM Circular
Letter
PARTICULARS
TYPE OF
AUTHORITY
Directives of the President GMA Relative to Issues

concerning LGUs
DBM Circular
Letter
Information on the FY 2002 IRA and other Related

Budget Preparation Matters in the DBM Website
DBM Circular
Letter
Reiteration of the Policy and Procedures pertaining to

Land Area Consistent with OCD Resolution No. 99-001
DBM Circular
Letter
Acknowledgement of the Unreleased Three Fourths (3/4) DBM Circular

of One (1) month delayed IRA
Letter
Release of the Cys 2000 and 2001 P17.5 Billion
Unptrogrammed IRA pursuant to EO NO. 494
DBM Circular
Letter
1994 Internal Revennue Allotment (IRA) and Other

Budgetary Allocation to LGUs
Local Budget
Memorandum
CY 1995 Internal Revennue Allotment (IRA) and Other

Local Budget
Memorandum
Tentative Allocation of the CY 1996 IRA and Other

Related Budget Preparation Matters
Local Budget
Memorandum

Local Budget
Memorandum

Local Budget
Memorandum

Local Budget
Memorandum

Local Budget
Memorandum

Local Budget
Memorandum
Tentative Allocation of the 2000 IRA and Other Related

Budget Preparation Matters
Local Budget
Memorandum
CY 2000 IRA Allocation to LGUs
Local Budget
Memorandum

Local Budget
Memorandum
Guidelines on Effecting changes in Depository Bank/Bank Local Budget

Branch of LGUs for IRA
Memorandum
Initial CY 2002 Internal Revennue Allotment (IRA) and
Other Budgetary Allocation to LGUs
Local Budget
Memorandum
Initial CY 2004 Internal Revennue Allotment (IRA) and

Other Budgetary Allocation to LGUs
Local Budget
Memorandum
Final CY 2005 Internal Revennue Allotment (IRA) and

Other Budgetary Allocation to LGUs per RA No. 9336
(GAA FY 2005)
Local Budget
Memorandum
PARTICULARS
TYPE OF
AUTHORITY
Initial FY 2007 IRA and Other Related Budget Preparation Local Budget
Matters
Memorandum
Final CY 2006 Internal Revennue Allotment (IRA) and
Other Budgetary Allocation to LGUs per RA No. 9336 as
Reenacted and RA No. 9358 CY 2006 Supplemental
Budget
Local Budget
Memorandum
FY 2007 Internal Revenue Allotment
Local Budget
Memorandum
FY 2008 Indicative IRA and Other Related Budget

Preparation Matters
Local Budget
Memorandum
Releases of the IRA for the First Qtr of CY 2008
Local Budget
Memorandum
Releases of the IRA for the month of April 2008 and

Thereafter
Local Budget
Memorandum
FY 2008 Final IRA and Other Related Budget Preparation Local Budget
Matters
Memorandum
Release of the Tentative IRA shares for the month of
January 2009
Local Budget
Memorandum
Recomputation of the IRA Shares of LGUs Effective March Local Budget

2009
Memorandum
FY 2009 Final IRA and Other Related Budget Preparation Local Budget
Matters
Memorandum
Release of the Tentative IRA shares for the month of
January 2010
Local Budget
Memorandum
FY 2010 IRA and Other Related Budget Preparation

Matters
Local Budget
Memorandum
Release of the IRA shares for the month of January 2011 Local Budget
and Thereafter
Memorandum
FY 2012 Adjusted IRA Level
Local Budget
Memorandum
FY 2013 IRA Level and Other Related Budget Preparation Local Budget
Matters
Memorandum
Matters
Memorandum
FY 2014 Adjusted IRA Shares of LGUs
Local Budget
Memorandum
Matters
Memorandum
Amendment to Item 2.2.2 of LBM NO. 68 dtd July 1,
2014, re: FY 2015 IRA Level and Other Related Budget
Preparation Matters
Local Budget
Memorandum
AUTHORITY
No.
Date Issued
189
12/21/1999
723
5/12/2008
2003-8
8/12/2003
2004-1
2/26/2004
90-4
2/9/1990
90-7
2/28/1990
92-3
3/2/1992
93-8
10/26/1993
93-9
11/3/1993
95-7
11/10/1995
98-17
12/2/1998
2001-12
6/29/2001
2001-13
7/30/2001
LOCATION
AUTHORITY
No.
Date Issued
2001-16
8/27/2001
2001-18
8/31/2001
2001-21
9/25/2001
2002-4
1/11/2002
2006-3
2/8/2006
21
1/31/1994
23
1/10/1995
24
6/15/1995
25
1/2/1996
26
6/15/1996
28
6/15/1997
29
5/15/1998
30
7/1/1998
32
6/15/1999
2000-33
3/31/2000
2000-34
6/15/2000
2000-35
2/27/2001
36
7/4/2001
42
7/15/2003
46
3/31/2005
LOCATION
AUTHORITY
No.
Date Issued
50
6/27/2006
46
10/17/2006
52
1/5/2007
53
6/29/2007
55
1/11/2008
56
3/31/2008
57
7/11/2008
59
1/14/2009
60
3/9/2009
61
6/30/2009
62
1/5/2010
63
6/23/2010
64
1/6/2011
65-A
9/5/2011
66
7/2/2012
67
6/28/2013
67-A
1/9/2014
68
7/1/2014
68-A
7/15/2014
LOCATION
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
1992
LGU Qualification
Standards
2006
LGU Qualification
Standards
2010
LGU Qualification
Standards
1998
NDRRM / Calamity
Fund
1998
NDRRM / Calamity
Fund
1998
NDRRM / Calamity
Fund
1998
NDRRM / Calamity
Fund
2003
NDRRM / Calamity
Fund
2003
NDRRM / Calamity
Fund
2007
NDRRM / Calamity
Fund
2010
NDRRM / Calamity
Fund
2011
NDRRM / Calamity
Fund
2012
NDRRM / Calamity
Fund
2012
NDRRM / Calamity
Fund
2012
NDRRM / Calamity
Fund
2013
NDRRM / Calamity
Fund
2014
NDRRM / Calamity
Fund
2014
NDRRM / Calamity
Fund
1993
National Wealth
1993
National Wealth
1994
National Wealth
1995
National Wealth
1995
National Wealth
1996
National Wealth
1997
National Wealth
2006
National Wealth
2009
Mining Taxes
2009
Burley & Tobacco
2010
Burley & Tobacco
2012
Burley & Tobacco
2002
Value Added Tax

(VAT)
2008
Value Added Tax

(VAT)
2005
20 % EDF
2011
20 % EDF
2011
20 % EDF
2011
20 % EDF
2012
20 % EDF
2012
20 % EDF
1998
SEF
2000
SEF
2003
Malampaya Fund
2008
Malampaya Fund
1982
Confidential &
Intelligence Fund
1983
Confidential &
Intelligence Fund
1983
Confidential &
Intelligence Fund
1988
Confidential &
Intelligence Fund
1989
Confidential &
Intelligence Fund
1989
Confidential &
Intelligence Fund
1992
Confidential &
Intelligence Fund
1993
Confidential &
Intelligence Fund
1993
Confidential &
Intelligence Fund
1996
Confidential &
Intelligence Fund
1997
Confidential &
Intelligence Fund
1998
Confidential &
Intelligence Fund
1998
Confidential &
Intelligence Fund
1999
Confidential &
Intelligence Fund
2003
Confidential &
Intelligence Fund
2008
Confidential &
Intelligence Fund
1988
PDAF
1992
PDAF
1992
PDAF
1995
PDAF
2000
PDAF
2001
PDAF
2001
PDAF
2002
PDAF
2004
PDAF
2005
PDAF
2009
PDAF
2011
PDAF
2012
PDAF
2013
PDAF
2013
PDAF
2013
PDAF
2013
2013
PDAF
PDAF
1989
RA 6683
1989
Brgy Fund
1991
Allowance
1992
Personal Services
1998
Local Membership
1998
Honoraria
2002
Benefits
2003
Appropriation
2004
Leave Benefits
2007
Local Government
Budgeting
2008
Personal Services
2008
Cash Gift
2012
Bottom Up
Budgeting (BUB)
2012
Bottom Up
Budgeting (BUB)
2012
Bottom Up
Budgeting (BUB)
2013
Bottom Up
Budgeting (BUB)
2014
Bottom Up
Budgeting (BUB)
2014
Bottom Up
Budgeting (BUB)
2015
Bottom Up
Budgeting (BUB)
2015
Bottom Up
Budgeting (BUB)
2013
Election Ban
2013
Election Ban
2013
Election Ban
2013
Election Ban
2012
Election Ban
2010
Election Ban
2010
Election Ban
2010
Election Ban
2008
2007
Election Ban
Election Ban
2007
Election Ban
2007
Election Ban
2010
Election Ban
1998
Election Ban
2007
Election Ban
PARTICULARS
TYPE OF
AUTHORITY
Guidelines and Standards in the Establishment of

Organizational Structures and Staffing Pattern in LGUs
CSC MC.
Qualification Standards for 266 positions in the City

Government of Baguio
CSC Resolution
Effect of LBC No. 2009-92 to Employees who do not

satisfy the Established Qualification Standards for their
Positions
OPCCB
Memorandum
Amended Policies, Procedures and Criteria for

Declaration of a State of Calamity
NDCC
Memorandum
Order
Preparations for the Typhoon and Rainy Season
NDCC
Memorandum
Order
Guidance on Disaster Management for CY 1998
NDCC
Memorandum
Order
Amended Policies, Procedures on the Provision of

Financial Assistance to victims of disasters
NDCC
Memorandum
Order
Use of Calamity Fund Appropriation fior Man-made

Disaster Relief and Mitigation
DBM -DILG JMC
Clarificatory Guidelines on the Use of the 5% Local

Calamity Fund
DBM -DILG JMC
Implementing Rules and Regulations for the provisions of DBM-DOF-NDCC

RA No. 9358 particularly, Calamity Fund for the
JMC
Guimaras Oil Spill and the Mayon Volcano eruption
An Act Strengthening the Philippine Disaster Risk
Reduction and Management System, providing for the
National Disaster Risk Reduction and Management
Framework and Institutionalizing the National Disaster
Risk Reduction and Management Plan, Appropriating
Funds therefor and for other purposes
Republic Act
Local Disaster Risk Reduction and Management Office

(LDRRMO) in Local Government Units (LGUs)
DBM
Memorandum
Utilization of Local Disaster risk reduction and

Management fund
DILG
Memorandum
Local Disaster Risk Reduction and Management Office

(LDRRMO) in Local Government Units (LGUs)
DBM
Memorandum
Accounting and Reporting Guidelines for the Local

Disaster Risk Reduction and Management Fund
(LDRRMF) of LGUs, NDRRMF given to LGUs and Receipts
from other sources
COA Circular
Allocation and Utilization of the LDRRMF
NDRRMC-DBMDILG JMC
Implementing Guidelines of Congress Joint Resolution

No. 01 dated Dec. 26, 2013 (Validity of MOOE & CO
Appropriations/ Unobligated Allotments for Calamity)
DBM National
Budget Circular
Implementing Guidelines for the establishment of Local

DRRM offices or Barangay DRRM Committees in LGUs
NDRRMC-DBMDILG-CSC JMC
Share of LGUs in the Proceeds from the Development

and Utilization of the National wealth
BLGF MC

DBM Circular
Letter

DBM Circular
Letter
Addendum to CL No. 95-1 - Share of LGUs in the

Proceeds from the Development and Utilization of the
National wealth
DBM Circular
Letter
Guidelines and Procedures on the Utilization of the Share

of National wealth, Royalties, Fees or charges
DILG-DBM Joint
Circular

DBM Circular
Letter

DBM Circular
Letter
Revised Guidelines and Procedures on the Release of the DBM-DOF-DENRShare of LGUs in the proceeds from the development
DOE Joint Circular
and Utilization of National wealth
Updated Guidelines and Procedures on the Release and
Utilization of the share of LGUs from the Collections
derived by the National Government from Mining Taxes
DOF-DBMDILG_DENR Joint
Circular
Guidelines and Procedures on the Releasde of the Share

of LGUs producing Burley and Native Tobacco Products
from the Fifteen Percent (15%) of the Incremental
revenue Collected from the Excise Tax on Tobacco
Products
DBM-BIR-NTA Joint
Circular
Amending Sec 1.4 of DBM-BIR-NTA Joint Circular 2009-1, DBM-BIR-NTA Joint

entitled, Guidelines and Procedures on the Releasde of
Circular
the Share of LGUs producing Burley and Native Tobacco
Products from the Fifteen Percent (15%) of the
Incremental revenue Collected from the Excise Tax on
Tobacco Products
Release of the CY 2010 Shares of LGUs
DBM
Memorandum
Guidelines and Procedures on the Frelease of the Twenty

Percent (20%) of the Fifty Percent (50%) Share of LGUs in
the Incremental Collection from Value-Added Tax (VAT)
DBM-DOF-DILG
Joint Circular
Guidelines and Procedures for the Release of the LGU

Shares from the Value Added Tax (VAT) in lieu of
Franchise Tax Collected from Racetrack Operations of the
Manila Jockey Club, Inc. (MJCI) and the Philippine Racing
Club, Inc. (PRCI)
DBM-DOF Joint
Circular
Guidelines on the Appropriation and Utilization of the

20% of the Annual Internal revenue Allotment (IRA) for
Development Projects
DBM-DILG JMC
Amending JMC No. 1 dtd 9/20/05 entitled, "Guidelines on

the Appropriation and Utilization of the 20% of the
Annual Internal revenue Allotment (IRA) for Development
Projects" and DILG Memorandum Circular No. 2010-138
dated 12/2/2010 entitled, "Use of the 20% Component of
the Annual Internal Revenue Allotment Shares"
DBM-DILG JMC
Interpretation of the Provisions of DBM-DILG JMC 2011-1
DILG OSEC Letter
Request for exemption/reconsideration on Moratorium in

the Implementation of MC No. 2010-138/DILG-DBM JMC
No. 2011-1
DILG
Memorandum
Clarificatory Amendments to DBM-DILG JMC NO. 2011-1

dtd April 13, 2011
DBM-DILG JMC
Reiterating and Amending DBM-DILG JMC NO. 2011-1 dtd

April 13, 2011 on Utilization of the 20% IRA for
Development Projects
DBM-DILG JMC
Prescribing Rules and Regulations on the Utilization of

DECS-DBM-DILG
the Special Education Funds (SEF) by the Local School
Joint Circular
Boards for the Operation and Maintenance of elementary
and Secondary Public Schools
Supplemental Provisions to DECS-DBM-DILG Joint

DECS-DBM-DILG
Circiular No. 01, s. 1998 dated APril 14, 1998 entitled,
Joint Circular
"Prescribing Rules and Regulations on the Utilization of
the Special Education Funds (SEF) by the Local School
Boards for the Operation and Maintenance of elementary
and Secondary Public Schools"
Guidelines and Procedures on the Release and Utilization

of the Earmarked Revenue for the LGU out of the Net
Government Share from the Malampaya Project under
Service Contract No. 38
DOE-DBM-DOF
Joint Circular
Implementing Guidelines for the Release of funds for the

implementation of Development Projects chargeable
against the Gas-Malampaya Collection per SC 38
Pursuant to EO No. 683
DOE-DBM-DOF
Joint Circular
Use of Confidential or Intelligence Fund
LOI
LOI
The Use of 40% of the 20% Development Fund for Peace Ministry of Local
and Order
Government MC
Restatement with Amendments of COA Issuances on the

Audit of Intelligence and/or Confidential Funds
COA Circular
Procedures for the Use of Confidential and Intelligence

Fund
DBM NBC
Restatement with Amendments of NBC No. 409

prescribing guidelines on the Use of Confidential and
Intelligence Fund
DBM NBC
COA CIrcular
COA CIrcular
Request for Clarification as to who may be entitled to

DBM Legal Service
Confidential and Intelligence (CIF) Expenses as well as to
Extraordinary and Miscellaneous Expenses in Local
Government
Required Documents to suppport the Approval of Woprk
and Financial Plan for Local Government
Intelligence/Confidential Fund
DILG MC
Amendment to DILG MC No. 96-60 dated April 18, 1996,

entitled, "Required Documents to suppport the Approval
of Woprk and Financial Plan for Local Government
Intelligence/Confidential Fund"
DILG MC
Prescribing Additional Guidelines in the Processing and

Approval of Work and Financial Plan for
Intelligence/Confidential Fund of LGUs
DILG MC
Revised Guidelines relative to the Utilization of Funds for

Intelligence/Confidential purposes
DILG MC
Amending DILG MC No. 98-136 entitled, "Revised

Guidelines relative to the Utilization of Funds for
Intelligence/Confidential purposes"
DILG MC
Audit and Liquidation of Intelligence and Confidential

Funds of LGUs
COA Circular
FAQ Portion of UBOM on Confidential and Intelligence

Fund
Budget
Operations
Manual
Provincial Development Assistance Project
DBM Circular
Letter
Realignment of Countrywide Development Fund
DBM
Memorandum
Realignment of Countrywide Development Fund
DBM
Memorandum
Guidelines on the Release and Monitoring of Funds

chargeable against the Countrywide Development Fund
Availability of Appropriations for MOOE of Projects
chargeable against the PDAF
DBM NBC
DBM Circular
Letter
Guidelines on the Release of Funds chargeable against

the the PDAF for the Second semester of FY 2001 and
thereafter
DBM NBC
Guidelines on the Release of Funds to National Food

Authority (NFA) chargeable against the the PDAF for the
Second semester of FY 2001 and thereafter
DBM-NFA Joint
Circular
List of Programs and Projects chargeable against FY 2002

PDAF and Lump-Sum Appropriations under the DPWH
Budget
DBM NBC
Clarification on Certain Provisions of NBC No. 479,

entitled, "List of Programs and Projects chargeable
against FY 2002 PDAF and Lump-Sum Appropriations
under the DPWH Budget"
DBM NBC
COA Clarification on the Composition of Subsidies
DBM
Memorandum
Guidelines on the Release of Kilos Asenso Support Fund

(DAP)
Budget Circular

the the PDAF for FY 2011
DBM NBC

DBM NBC

DBM NBC
Amending Items 3.1.2 and 4.4 of NBC No. 547 re:

DBM NBC
Temporary Restraining Order (TRO) on the PDAF under

the FY 2013 GAA
DBM Circular
Letter
RCM Issues Latest Policy on PDAF

Letter to DPWH Secretary re: payment for implemented
projects funded by PDAF
RCM
DBM Letter
Supplemental Guidelines on the Availment by LGUs from

the Three Billion (P3.0B) Fund under RA 6683
DBM Circular
Letter
Release of P5,000.00 per Barangay to cover

Administration expenses
DBM Circular
Letter
Authorizing Certain Judges of the Judiciary to continue to

receive Allowances from Local Government Units
DBM Circular
Letter
Authority to advance the January 1 to March 31, 1993

Personal Services and MOOE for the Devolved Functions
of the Dept. of Agriculture and Health
DBM Circular
Letter
Membership in Leagues of Local Government Units and

Leagues and Federations of Local Elective Officials
DBM Circular
Letter
National Government Officials entitled to Honoraria

chargeable against Local Funds
Compensation
Policy Guidelines
Appropriation for Mandatory Benefits in LGUs
Local Circular
Letter
Supplemental Rules and Regulations on the

Appropriations for Personnel Benefits Chargeable against
the Annual or Supplemental Budget of the LGU
CSC-DBM Joint
Circular
Leave Benefits of Barangay Officials
CSC-DBM Joint
Circular
Guidelines on the Harmonization of Local Planning,

Investment Programming, Revenue Administration,
Budgeting and Expenditure Management
DILG-DBM-NEDADOF JMC
Personal Services (PS) Expenditure Information from

LGUs
DBM Circular
Letter
Grant of Additional Benefits/Extra Cash Gift to personnel

of LGUs for FY 2008
Local Budget
Memorandum
Policy Guidelines and Procedures in the Implementation

of Bottom-Up Planning and Budgeting (BUB) for the FY
2013 Budget Preparation
DBM-DILG-NAPCDSWD JMC
Guidelines in the Implementation and Monitoring of

Bottom Budgeting (BUB) Projects in FY 2013

of Bottom-Up Budgeting (BUB) for the FY 2014 Budget
Preparation

of Grassroots Participatory Budgeting Process (Formerly
called Bottom-Up Budgeting (BUB)) for the FY 2015
Budget Preparation
Guidelines for the Implementation and Monitoring of FY

2013 and FY 2014 Grassroots Participatory Budgeting
Projects
National Budget
Memorandum

of Grassroots Participatory Budgeting Process (Formerly
called Bottom-Up Budgeting (BUB)) for the FY 2016
Budget and Succeeding Years
Guidelines in the Implementation and Monitoring of

Bottom Budgeting (BUB) Projects for FY 2015

of Bottom Budgeting (BUB) Program for FY 2016 and
Thereafter
Commission On Elections (COMELEC) Resolution No.

9739 on the conduct of the 2013 Barangay and SK
Elections
Legal Service
Prohibited Activities in Connection with the conduct of

the October 28, 2013 Synchronized Barangay and SK
Elections
Legal Service
Addendum to LS Memorandum dated December 21,

Legal Service
2012 Re: Prohibited Activities in Connection with the
conduct of the May 13, 2013 National and Local Elections
Rules and Regulations on Local Assistance Voting in

Connection with May 13, 2013 Synchronized National,
Local and Autonomous Region in Muslim Mindanao
Regional Elections and Subsequent Elections
Legal Service

the May 13, 2013 National and Local Elections
Legal Service
Application of Barangay and SK Elections 261 (v) and (w) Legal Service
of the Omnibus Election Code on the Prohibition on
Release of Public Funds during the October 25, 2010
the Oct 25, 2010 Barangay and SK Elections
Legal Service

the May 10, 2010 National And Local Elections
Legal Service
Prohibition due to the ARMM Election

Prohibition during the Election Ban from Septemebr 14
until October 29, 2007
Legal Service
Legal Service
Updates on the DBM Request to the COMELEC re:

Exemption from Certain Prohibited Acts During Election
Period
Legal Service
Prohibition on the Release or Disbursement of Public

Funds during the Election Ban
Legal Service
Interim Authoritty of Department

Secretaries/Agency/GOCC/GFI Heads to fill
Regular/Permanent/Itemized Positions
DBM Circular
Letter
Election Ban on the Release of Funds and Appropriations DBM Circular

Letter
Compliance with the Omnibus Election Code on the
Release, Disbursement or expennditure of Public funds
during the Election Ban (September 14, 2007 until
October 29, 2007)
National Budget
Circular
AUTHORITY
No.
Date Issued
19 s. 1992
5/7/1992
061804
10/9/2006
Unnumbered
2/22/2010
3/4/1998
3/9/1998
3/16/1998
13
6/23/1998
2003-1
3/20/2003
Unnumbered
4/26/2003
1, s. 2007
3/21/2007
10121
5/27/2010
Unnumbered
8/12/2011
2012-73
4/17/2012
Unnumbered
3/15/2012
LOCATION
E-LINK (E-copy)
2012-002
9/12/2012
2013-1
3/25/2013
553
2/28/2014
2014-1
4/4/2014
21-93
5/14/1993
93-1
1/27/1993
94-3
1/4/1994
95-1A
8/3/1995
95-01
10/31/1995
8-96
3/1/1996
7-97
3/1/1997
2006-1
2/13/2006
2009-1
3/31/2009
2009-1
11/3/2009
2009-1A
1/12/2010
9/11/2012
2-Jan
2/6/2002
2008-1
6/16/2008
1, s. 2005
9/20/2005
2011-1
4/13/2011
Unnumbered
5/26/2011
Unnumbered
5/26/2011
2012-01 (DRAFT
1.A)
1/1/2012
2012-01 (DRAFT
1.B)
1/1/2012
1, s. 1998
4/14/1998
1-A
3/14/2000
12/4/2003
1/3/2008
1249
6/21/1982
1282
1/12/1983
83-6
3/1/1983
88-293
11/29/1989
409
5/2/1989
409A
9/18/1989
92-385
10/1/1992
93-394
2/26/1993
RCS 461
9/2/1993
96-60
4/18/1996
97-15
1/23/1997
98-52
3/6/1998
98-136
7/24/1998
99-65
4/23/1999
2003-003
7/30/2003
Unnumbered
9/1/2008
88-19
7/4/1988
00/140/5
9/8/1992
Unnumbered
11/11/1992
444
7/1/1995
2000-13B
11/14/2000
476
9/20/2001
1-2001
12/3/2001
479
3/1/2002
493
3/16/2004
Unnumbered
2/8/2005
2009-1
3/10/2009
529
2/21/2011
537
2/20/2012
547
1/18/2013
547-A
1/21/2013
2013-8
9/27/2013
Unnumbered
January 2014
12/23/2013
89-12
9/23/1989
89-13
11/27/1989
91-7
6/25/1991
92-10
1/12/1993
8-98
3/17/1998
98-1
3/23/1998
5/15/2002
2, s. 2003
10/20/2003
1, s. 2004
3/23/2004
1, s. 2007
3/8/2007
2008-3
3/31/2008
58
12/11/2008
1, s. 2012
3/8/2012
2, s. 2012
12/19/2012
3, s. 2012
12/20/2012
11/26/2013
121
3/16/2014
10/1/2014
2/27/2015
..\..\..\5. References\LGUs\JMC\JMCno6_DBM-D
draft - 2015
..\..\..\5. References\LGUs\JMC\JOINT MEMORA
10/21/2013
9/18/2013
4/12/2013
3/1/2013
12/21/2012
10/13/2010
9/8/2010
1/4/2010
6/17/2008
9/28/2007
4/13/2007
1/19/2007
2010-3
1/29/2010
11-98
3/21/1998
512
9/13/2007
Borrower
Remarks
YEAR
TOPIC
PARTICULARS
1994
GAD
An Act Declaring Sexual Harassment Unlawful in the

Employment, Education, or Training Environment, and
For Other Purposes
1995
GAD
Plan Framework of the Philippine Plan for GenderResponsive Development 1995-2025
1996
GAD
Guidelines to implement Sec 27 of the General

Provisions of the CY 1996 GAA (RA No. 8174) on Gender
Responsive Projects
1999
GAD
Policy on Equal Representation of Women and Men in 3rd

Level Positions in the Government
1999
GAD
Guidelines for the implementation of GAD Related

Programs/Projects/Activities
2001
GAD
GAD Planning and Budgeting: Adding Value to

Governance
2001
GAD
Refinement of the Existing Gender And Development

Indicator System
2001
GAD
Gender Mainstreaming and Institutionalization in the

BUDGETING Process
2001
GAD
Guidelines to implement Gender Mainstreaming &

Institutionalization in the Existing Agency's Programs,
Activities & Projects
2001
GAD
Guidelines for integrating Gender and Development in

the Local Planning and Budgeting System through the
formulation of GAD Plans
2003
GAD
GAD Accomplishment Report for FY 2002 and GAD Plan

and Budget for FYs 2003 and 2004
2004
2004
GAD
GAD
Gender Budget Mainstreaming Initiatives DIGEST

Guidelines for the Preparation of Annual GAD Plan and
Budget and Accomplishment Report to implement the
Section on Programs/Projects related to GAD of the GAA
GAD
Gender Sensitivity - A Training Module
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
7877
7/25/1994
1995-2025
1/1/1995
1-96
3/8/1996
8, s. 1999
3/22/1999
99-4
5/24/1999
Manual/Primer
2001-2002
1/1/2001
Manual/Primer
s. 2001
5/1/2001
Manual/Primer
s. 2001
7/1/2001
DBM-NEDANCRFW Joint
Circular
2001-01
8/15/2001
DBM-DILG-NCRFW
JMC
2001-01
12/19/2001
Memorandum
s. 2003
7/16/2003
DIGEST
DBM-NEDANCRFW Joint
Circular
s. 2004
2004-1
1/1/2004
4/5/2004
Republic Act
Manual/Primer
DBM-NEDA Joint
Circular
CSC MC.
DBM-NEDANCRFW Joint
Circular
Training Module
LOCATION
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
PARTICULARS
2012
MAGNA CARTA
(PHWs)
Rules and Regulations on the Grant of CompensationRelated Magna Carta Benefits to Public Health Workers
2012
MAGNA CARTA
(PHWs)
Guidelines on the Implementation os Special Provision

No. 15 on the National Health Insurance Program (NHIP)
for Indigents, DOH under RA No. 10155, the FY 2012 GAA
1998
MAGNA CARTA
(PHWs)
Rules Implementing the Provisions of Administrative

Order No. 402 on the Establsihment of a Medical Check
Up Program for Government Personnel
1996
MAGNA CARTA
(PHWs)
Payment of Magna Carta Benefits to Devolved Health

workers
2006
MAGNA CARTA
(PHWs)
Reiteration of Implementation of RA No. 7305, otherwise

known as the "Magna Carta of Public Health Workers",
peertinent issuances, and Related laws on the matter
2005
MAGNA CARTA
(PHWs)
Rules and Regulations on the Grant of Hazard Duty Pay
2004
MAGNA CARTA
(PHWs)
Step increment and Longevity Pay of Public Health

Workers
2001
MAGNA CARTA
(PHWs)
Magna Carta Benefits of Public Health Workers
2001
MAGNA CARTA
(PHWs)
2000
MAGNA CARTA
(PHWs)
2002
MAGNA CARTA
(PHWs)
Appropriation for Mandatory Benefits in LGUs
2006
MAGNA CARTA
(PHWs)
Implementing guidelines in the Conduct of an Annual

Medical Examination for All Employees of the DOH and
Attached Agencies
2006
MAGNA CARTA
(PHWs)
Entitlement to Hazard Pay for the Central, Regional and

Division Health and Nutrition Personnel
2004
MAGNA CARTA
(PHWs)
Entitlement of devolved Public Health Workers assigned

to Rural Health units and Hospitals to the Hazard Pay
2003
MAGNA CARTA
(PHWs)
Entitlement of Public Health Workers not exposed to high

risk hazards to Hazard Pay
2003
MAGNA CARTA
(PHWs)
Payment of Hazard Allowance to Public Health Workers

with SG 20 and above
YEAR
TOPIC
PARTICULARS
2000
MAGNA CARTA
(PHWs)
Does the Coverage of PHWs include Personnel under

Veterinary Services
2009
MAGNA CARTA
(PHWs)
Grant of Hazard Pay to Public Health Workers (PHWs)
2008
MAGNA CARTA
(PHWs)
Implementation of Longevity pay (LP) of Public Health

Workers (PHWs)
2007
MAGNA CARTA
(PHWs)
Entitlement of Agricultural Technicians to the Magna

Carta Benefits under RA NO. 7305, "The Magna Carta for
Public Health Workers"
2005
MAGNA CARTA
(PHWs)
Clarification on the Use of Hospita Income
2004
MAGNA CARTA
(PHWs)
Hazard Allowance of Public Health Workers (PHWs)
2004
MAGNA CARTA
(PHWs)
Salary Increase of Public Health Workers after

Completion of Post-Graduate Studies
2004
MAGNA CARTA
(PHWs)
Grant of Hazard Pay to Public Health Workers (PHWs)
2003
MAGNA CARTA
(PHWs)
Salary Increase of Public Health Workers after

Completion of Post-Graduate Studies
2003
MAGNA CARTA
(PHWs)
Subsistence Allowance of Health workers of the DepEd
2000
MAGNA CARTA
(PHWs)
Ifugao College of Arts and Trades (ICAT): Magna Carta

Benefits
2000
MAGNA CARTA
(PHWs)
DOH ROXII- Query on the Implementation of AO 402
1995
MAGNA CARTA
(PHWs)
CPCB Opinion on the Entitlement to the Magna Carta

Benefits of Health Workers under RA 7305
2006
MAGNA CARTA
(PHWs)
Amended Guidelines on the Payment of Hazard Pay to

Public Health Workers (PHWs) under RA 7305
2003
MAGNA CARTA
(PHWs)
Revised Guidelines in the granting of Quarters/Housing

Benefits/Allowance pursuant to RA No. 7305
2002
MAGNA CARTA
(PHWs)
Clarification on the implementation of AO Nos. 178 s.

2001 dtd January 30, 2002 and 23, s. 2001 dated June 4,
2001 on entitlement to Longevity Pay under the Magna
Carta of Public Health Workers (RA 7305) and its IRR
2001
MAGNA CARTA
(PHWs)
Amendment to the Revised IRR of the Magna Carta of

Public Health Workers
1998
MAGNA CARTA
(PHWs)
Establishment of Medical Check Up Program for

Government Personnel
YEAR
TOPIC
PARTICULARS
1994
MAGNA CARTA
(PHWs)
Guidelines in Granting Payment of Remote Assignment

allowance under RA 7305
1994
MAGNA CARTA
(PHWs)
Guidelines for the Payment of representation and

Transportation Allowance for Rural Health Physician
under RA 7305
1994
MAGNA CARTA
(PHWs)
Guidelines in Granting payment of Highest Basic Salary

upon Retirement of PHWs
1994
MAGNA CARTA
(PHWs)
Guidelines for Granting Payment of Public Health

Workers (PHWs) who have completed Post Graduate
Studies for a degree course
1994
MAGNA CARTA
(PHWs)
Guidelines for the Payment of Laundry and Subsistence

Allowances of public Health Workers under RA 7305
1994
MAGNA CARTA
(PHWs)
Guidelines for the Payment of Night Shift Differential and

On- Call Status of Public Health Workers (PHWs) under
RA 7305
1994
MAGNA CARTA
(PHWs)
Guidelines in Requesting Payment of Overtime Work

performed by PHWs under RA 7305
1999
MAGNA CARTA
(PHWs)
Magna Carta of Public Health Workers
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
DBM-DOH Joint
Circular
1, s. 2012
11/29/2012
DBM-DOH-PHIC
Joint Circular
2012-0424
12/21/2012
DBM-DOH-PHIC
Joint Circular
9/9/1998
DBM-DOH-DILG
Joint Circular
7/1/1996
2006-57
6/6/2006
Budget Circular
2005-4
7/13/2005
DBM Circular
Letter
2004-4
2/26/2004
DBM Circular
Letter
2001-24
11/26/2001
DBM Circular
Letter
2001-10
6/13/2001
DBM Circular
Letter
2000-12
6/15/2000
Local Circular
Letter
5/15/2002
2005-0023-A
3/1/2006
Memorandum
Circular
Department Order
Letter Opinion
12/12/2006
Letter Opinion
4/1/2004
Letter Opinion
11/7/2003
Letter Opinion
10/25/2003
LOCATION
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
Letter Opinion
11/29/2000
DBM
Memorandum
4/22/2009
DBM
Memorandum
3/3/2008
DBM
Memorandum
4/16/2007
DBM
Memorandum
4/12/2005
DBM
Memorandum
11/9/2004
DBM
Memorandum
9/20/2004
DBM
Memorandum
5/18/2004
DBM
Memorandum
12/18/2003
DBM
Memorandum
10/24/2003
DBM
Memorandum
12/11/2000
DBM
Memorandum
3/3/2000
DBM
Memorandum
2/7/1995
Administrative
Order
0011
5/16/2006
Administrative
Order
27
3/11/2003
Administrative
Order
113
5/8/2002
Administrative
Order
22
6/4/2001
Administrative
Order
402
6/2/1998
LOCATION
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
Administrative
Order
32-G, s. 1994
7/6/1994
Administrative
Order
32-D, s. 1994
7/6/1994
Administrative
Order
32-B, s. 1994
7/6/1994
Administrative
Order
32-A, s. 1994
7/6/1994
Administrative
Order
31-E, s. 1994
6/29/1994
Administrative
Order
31-B, s. 1994
6/15/1994
Administrative
Order
31-A, s. 1994
6/15/1994
7305
11/1/1999
Republic Act
LOCATION
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
PARTICULARS
1997
MAGNA CARTA
(Public School
Teachers)
Guidelines in the Implementation of the Benefits arising

from One (1) Salary Grade Increase for Retiring Public
School Teachers pursuant to RA No. 4670
2007
MAGNA CARTA
(Public Social
Workers)
An Act Providing For A Magna Carta for Public Social

Workers
2007
MAGNA CARTA
(Public Social
Workers)
Implementing Rules and regulations of RA No. 9433

Otherwise known as "An Act Providing for a Magna Carta
for Public Social workers"
2009
MAGNA CARTA
(Women)
An Act Providing for the Magna Cartya of Women
2013
MAGNA CARTA
( Science &
Technology
Personnel)
Rules and Regulations on the Grant of CompensationRelated Magna Carta Benefits to Scientists, engineers,
Researchers, and other Science & Technology (S&T)
Personnel
2013
MAGNA CARTA
(Women)
Guidelines on the Localization of the Magna Carta of

women
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
DECS-CHED-GSISDBM Joint Circular
1-97, s. 1997
1/1/1997
Republic Act
9433
4/11/2007
Republic Act
RA 9433, IRR
11/7/2007
Republic Act
9710
8/14/2009
DBM-DOST Joint
Circular
1, s. 2013
6/25/2013
PCW-DILG-DBMNEDA JMC
2013-01
7/18/2013
LOCATION
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
CSOs
SENIOR CITIZEN /
PWDs
JOB ORDER /
CASUAL
STUDENT LABOR
CONSULTANTS /
CONTRACTUAL
2003
Job Order / Casual /

Contractual
2009

Contractual
2009

Contractual
2012

Contractual
1990
Student Labor
1996
Student Labor
1977
Consultants /
Contractual
1978
Consultants /
Contractual
1980
Consultants /
Contractual
1982
Consultants /
Contractual
1988
Consultants /
Contractual
1989
Consultants /
Contractual
1994
Consultants /
Contractual
1999
Consultants /
Contractual
1999
Consultants /
Contractual
2000
Consultants /
Contractual
2010
CSOs
2012
CSOs
2012
CSOs
1999
Senior Citizen /
PWDs
2003
Senior Citizen /
PWDs
2005
Senior Citizen /
PWDs
2008
Senior Citizen /
PWDs
2007
Senior Citizen /
PWDs
2010
Senior Citizen /
PWDs
2010
Senior Citizen /
PWDs
PARTICULARS
TYPE OF
AUTHORITY
Rules and Regulations on the computation of daily wage Budgte Circular
Instituting Measures to assist workers affected by the

Executive Order
Global Financial Crisis and Temporary Filling Up of Vacant (EO)
Positions in the Government
Implementing Guidelines of Executive Order No. 782
DOLE-DBM Joint
Circular
Guidelines on the hiring of Retired Personnel on a Job

Order basis
DBM Secretary
Memorandum
Hourly Rate for Allowance of Student Labor
National
compensation
Circular
Increasing the Hourly Rate of Allowance for Student labor DBM Circular
Letter
Extending the Benefits of Budget Circular Nos. 271 and
273 to Government Personnel Employed on Contract
Basis
Compensation
Policy Guideline
Consultants / Experts Hired on Contractual Basis
Compensation
Policy Guideline
Relative to the payment of Honoraria to Officials and

Employees who are on assignment to Special projects
Compensation
Policy Guideline
Relative to the Distinction between payment of

Compensation
Honorarium and Compensation of Contractual Personnel Policy Guideline
Evaluation of Requests for Authority to Hire
Casual/Contractuals/Consultants by Schools and State
University and Colleges
Budget Execution
Guideline
Guidelines on the Release of the CY 1989 programmed Budget Execution

equipment outlays and lump-sum appropriations for the Guideline
hiring of casuals, contractuals and consultants of regular
agencies as well as of GOCCs
Prescribing Guidelines on the hiring of Consultants
National Budget
Circular
Guidelines in the payment of the Government Statutory

Expenditures on Personal services of Contractual
Employees
DBM-GSIS Joint
Circular
Guidelines Governing Contractual Employment for Year

2000
DBM-CSC Joint
Circular
Compensation of Contractual Personnel and Individual

Professional Consultants
CDBM Circular
Letter
Creation of the DBM Committee on CSO Engagement

and CSO Desk in the Office of the Secretary
DBM Office Order
Guidelines on Partnership with Civil Society

Organizations (CSOs) and Other Stakeholders in the
Preparation of Agency Budget Proposals
National Budget
Circular
Guidelines on Partnership with Civil Society

Organizations (CSOs) and Other Stakeholders in the
Execution of the Agency Budget
National Budget
Circular
An Act Providing for the Rehabilitation, Self-Development

and Self-Reliance of Disabled Persons and their
Integration into the Mainstream of Society and for Other
Purposes
Republic Act
Implementing Guidelines for Sec. 29 of the GAA FY 2003

Entitled, "Setting Aside One Percent of Government
Agency Budget for programs/Projects Related to Senior
Citizens and The Disabled"
DBM-DSWD Joint
Circular
Apprpriate Level of Salary/Honoraria for the Head of

Office for Senior Citizens Affairs (OSCA)
OPCCB
Memorandum
FAQ portion of UBOM : Budgeting for the Elderly and

Disabled
UBOM
An Act Amending RA No. 7227, otherwise known as the

"Magna Carta for Disabled Persons, and for Other
Purposes"
Republic Act
An Act establishing an Institutional Mechanism to ensure

the implememntation of programs and services for
persons with disabilities in every province, city, and
municipality, amending RA No. 7277, otherewise known
as "Magna Carta for Disabled Persons", as amended, and
for Other Purposes
Guidelines on the Payment of the Total Administrative

Disability Pension in Compliance with the President's
Veto Message Incorporated under RA No. 9970 (the FY
2010 GAA)
Republic Act
DBM & DND-PVAO

Joint Circular
AUTHORITY
No.
Date Issued
2003-4
9/26/2003
782
2/10/2009
1-09
3/23/2009
unnumbered
7/20/2012
64
9/1/1990
11-96
1/1/1996
6-77
2/21/1978
3-78
10/11/1978
80-4
8/7/1980
1/18/1982
88-4
8/16/1988
LOCATION
89-1
1/27/1989
433
3/1/1994
99-3
4/30/1999
99-7
12/29/1999
2000-11
6/1/2000
2010-218
8/26/2010
536
1/31/2012
539
3/21/2012
07277
7/22/1999
2003-01
4/28/2003
unnumbered
11/7/2005
p. 194
s. 2008
9442
4/30/2007
10070
4/6/2010
2010-1
4/1/2010
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
RESOLUTION
MEMORANDUM
CIRCULAR
2000
OPINION
Appointment
2000
Appointment
2000
Appointment
2000
Appointment
1999
Appointment
1999
1999
1999
Appointment
Appointment
Appointment
1999
Appointment
1999
1999
2000
Appointment
Appointment
Promotion
1998
Eligibility
1997
Eligibility
1998
Eligibility
1997
Eligibility
2000
Eligibility
1999
Eligibility
2000
Eligibility
1999
Eligibility
YEAR
TOPIC
1999
Appointment
1998
Appointment
2000
Appointment
1998
1999
1999
1999
1997
2000
1997
1997
2000
Appointment
Appointment
Appointment
Appointment
Appointment
Appointment
Appointment
Appointment
Appointment
2000
Appointment
1998
1998
2000
1997
Appointment
Appointment
Appointment
Qualification
Standard
1997
Qualification
Standard
1999
Qualification
Standard
1997
Qualification
Standard
1997
Qualification
Standard
1999
Qualification
Standard
1998
Qualification
Standard
2001
Qualification
Standard
2000
Qualification
Standard
1998
Qualification
Standard
YEAR
TOPIC
1998
Qualification
Standard
2000
2000
1999
2000
1997
1997
1997
1999
2002
1998
Appointment
Appointment
Appointment
Appointment
Appointment
Appointment
Appointment
Appointment
Appointment
Promotion
1998
1998
1997
1999
1997
1998
2000
1999
1997
Termination
Termination
Termination
Termination
Termination
Termination
Termination
Termination
Accreditation
1999
2000
2000
1999
1997
2000
1997
Hold Over
Reassignment
Reassignment
Reassignment
Reassignment
Reassignment
Reorganization
1999
Reorganization
2000
Reorganization
1997
Reorganization
1997
Reorganization
YEAR
TOPIC
2000
Reorganization
1998
1999
1999
2000
2000
1999
Records
Maternity Leave
Maternity Leave
Maternity Leave
Maternity Leave
Misconduct
2003
Accreditation
2000
1998
Misconduct
Disallowance
2003
2003
2000
Downgrading
Termination
Insubordination
1997
Insubordination
2003
2003
2002
Appointment
Leave
Suspension
2002
Suspension
2003
1998
2000
1999
Reassignment
Reassignment
Reassignment
Termination
1999
RATA
2000
RATA
2000
Retirement
1999
Retirement
1999
Attendance
YEAR
TOPIC
2000
Attendance
2000
1998
Consultancy
Dropping from Rolls
2000
Dropping from Rolls
2000
Dismissal
1998
2000
Resignation
Evaluation
2000
Leave Credits
2003
Promotion
2003
Promotion
1997
1997
Service Credits
withdrawal of
complaint
2000
Appointment
1999
Leave Credits
2000
2000
Honoraria
1999
Scholarship
2002
2000
1999
1999
1999
Loyalty
Loyalty
Leave
Leave
Leave
2000
2000
Monetization
Longevity
YEAR
TOPIC
2000
PSB
2000
Qualification
Standard
2000
2000
1999
PSB
PSB
Reinstatement
2000
Publication
2000
1999
2000
2000
2000
2000
1997
1998
2000
1998
2000
2000
2000
2000
Step Increment
Step Increment
Step Increment
Tardiness
Tardiness
Retirement
Retirement
Retirement
Retirement
Back wages
Back wages
Back wages
Back wages
Back wages
Misconduct
Various - CSC
2012
Emergency Leave
2012
SALN
2012
Emergency Leave
2012
PRIME-HRM
YEAR
TOPIC
2012
Cash Advance
Liquidation
2012
2011
2011
2010
2004
2005
Misconduct
Exigency
CSI
Nepostism
Appointment
Overtime
2004
Overtime
2004
Austerity Measures
2004
Leave Benefits
2003
Appropriation
2003
Step Increment
1999
Contractual
1995
Hazard Duty Pay
2012
Flag Ceremonies
2012
Emergency Leave
2012
Eligibility
2012
Cash Advance
Liquidation
YEAR
TOPIC
2012
Education
Requirement
2012
Anniversary
2012
SALN
2012
Publication
2011
Qualification
Standard
2010
Absence
2010
Undertime
2010
Immoral Conduct
2011
Managerial Position
2011
Confidential
Positions
2010
Personnel Actions
2011
Appointment
2010
Reassignment
2010
Death, effects of
2006
Service Record
1999
Service Record
YEAR
TOPIC
1999
Leave
1999
Personnel Actions
1999
Personnel Actions
1999
SPL
1998
Personnel Actions
1998
SALAMAT-PAALAM
1996
Paternity Leave
1991
Monetization
1988
Leave
2011
PGIAM
COA Issuances
PARTICULARS
TYPE OF
AUTHORITY
Appointment (appealed) subjected to A.O. NO. 100 (1-1)
CSC Resolution
CSC Resolution
CSC Resolution
Coterminous Appointment-confidential appointment (2-1)
CSC Resolution
Coterminous Appointment-confidential appointment (2-2)
CSC Resolution
Reinstatement of appointment (3-1)

Reinstatement of appointment (3-2)
Appeal Appointment of "Bilas" allegedly that there is blood
relation with appointing authority (4-1)
CSC Resolution
CSC Resolution
CSC Resolution
Appointment with no specific place of designation (5-1)
CSC Resolution
Retroactive Appointment (6-1)

CSC Resolution
Retroactive Appointment (6-2)
CSC Resolution
Invalidated Promotional Appointment in violation to Sec 20(a), CSC Resolution
(b), (d), Rule of Omnibus Rules E.O. 292 (7-1)
Eligibility Matters from First to Third Level positions (8-1)
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
PARTICULARS
TYPE OF
AUTHORITY
Appointment to reclassified and retitled position, questioned

incumbents qualification (9-1)
CSC Resolution
Appointment questioned for failure to pass through the

agency's Selection and Promotion Board (10-1)
CSC Resolution
Appointee lacks two (2) years relevant experience (11-1)
CSC Resolution
Appointment with multiple positions (12-1)

Appointment issued by Officer In Charge (OIC) (13-1)
Appointments with concurrence of Sanggunians (14-1)
Recalled Appointments by Local Chief Executive (15-1)
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
Recalled Appointments by Local Chief Executive (15-1)
CSC Resolution
Extent of the Authority of the Vice Mayor (16-1)

Extent of the Authority of the Vice Mayor (16-2)
Appointment of the Provincial Administrator (17-1)
Appointments case re: Qualification Standards (18-1)
CSC
CSC
CSC
CSC
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
CSC Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
PARTICULARS
TYPE OF
AUTHORITY
CSC Resolution
Appointments of over 65 years old (19-1)

Promotion on Temporary Status (PNP) as requested by then
Secretary Robert Z. Barbers of DILG (20-1)
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Termination of Services (21-1)

CSC Resolution No. 97-0051 CSC Accreditation Program
Authority to take Final Action on Appointments of certain Local
officials pursuant to the provisions of RA 7160 (22-1)
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Authority to HOLD OVER, CSC Res. No. 990498 (23-1)

Reassignment involving various cases (24-1)
Reorganization-related matters involving various causes
1)
CSC
CSC
CSC
CSC
CSC
CSC
(26- CSC
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution

2)
(26- CSC Resolution

3)
(26- CSC Resolution

4)
(26- CSC Resolution

5)
(26- CSC Resolution
PARTICULARS
6)
TYPE OF
AUTHORITY
(26- CSC Resolution
Correction of Birth re: RODOLFO J. MONTEVERDE

Maternity Leave, JESSICA FRADEJAS, contractual
Maternity Leave, MELISSA CROW, contractual
Maternity Leave, JESSIE BERROYA, contractual
Maternity Leave, EMERITA C. PECSON, contractual
Conduct Grossly Prejudicial to the best interest of the Service
re: Atty. RONALD T. KIERULF
CSC
CSC
CSC
CSC
CSC
CSC
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Accreditation of Services of Contract of Services re: EDMUNDO CSC Resolution

R. CALO and RODOLFO ENCAJONADO
Grave Threats, re: SAMUEL S. LABAY
Disallowance by DBM, SANTIAGO D. SOLIVEN, support staff of
Governor, SG 24
CSC Resolution
CSC Resolution
Downgrading of Position re: LIBRADA A. TIU

Illegal Termination re: DELIA A. DE VEYRA, et. Al
Insubordinations of DELIA G. GARCIA and REMON GUERA, Jr.
CSC Resolution
CSC Resolution
CSC Resolution
Insubordinations of DELIA G. GARCIA and REMON GUERA, Jr.

Invalidated Appointment re: PAULO M. LASCO
Leave without Pay re: CHORINDA R. RUMBOA
Preventive Suspension re: JOEL B. TAMPUS and VERNETTE
UMALI-PACO
CSC Resolution
CSC Resolution
CSC Resolution
Preventive Suspension re: JOEL B. TAMPUS and VERNETTE

UMALI-PACO
CSC Resolution
Reassignment re: EDDIE A. DIGAL

Reassignment re: ROSENDA S. ASAGRA
Reassignment re: WINSTON T. SINGUN
Appeal on Termination; Reorganization re : RENATO C.
BAUTISTA
CSC
CSC
CSC
CSC
Resolution
Resolution
Resolution
Resolution
Claim of RATA under preventive suspension due to pendency of CSC Resolution

the case (Carmen P. Reyes)
Claim of RATA while on scholarship grant (BUENAFE ALINIO)
CSC Resolution
Pre-Retirement promotion re: ANGELITA SF. CLAUDIO

(Disapproved)
CSC Resolution
Pre-Retirement promotion re: ORLANDO R. SALVADOR

(Approved)
CSC Resolution
Exemption from the Bundy Clock Requirement re: MARIVEL V.

RODRIGUEZ-LAZO, Public Health Nurse
CSC Resolution
PARTICULARS
TYPE OF
AUTHORITY
Compulsory Attendance in Flag Ceremony re: Atty. LEONARD

VINZ O. IGNACIO
CSC Resolution
Consultancy Services re: MARY Q. SISION

Appeal from CAYETANO J. RICAFORTE re: Dropped from Rolls
CSC Resolution
CSC Resolution
Appeal from VICTORIA R. GANTE re: Dropped from Rolls
CSC Resolution
Dismissal from the Service and Request for Commutation and

Payment of Leave Credits re: RAQUEL RAMOS ROMUALDO
CSC Resolution
Irrevocable Resignation re: EMMANUEL G. MINION

Performance Evaluation Complaint re: MICHAEL DE GUZMAN
CSC Resolution
CSC Resolution
Request Exemption from the Application of Sec. 47, CSC MC

No. 41 s. 1998 (TRANSFER OF LEAVE CREDITS) re: NESTOR A.
REYES
CSC Resolution
Promotion during the Period of Secondment re: ANDREW

GONZALES
CSC Resolution
Promotion during the Period of Secondment re: ALEXANDER A. CSC Resolution

LIM
Service Credits of Faculty Member, DELANO R. TURCO
CSC Resolution
Withdrawal of the Complaint; Motion to Dismiss re: CATHELENA CSC Resolution
A. MADRONA
(LGU) Employment Not Supported by a Valid Appointment re:
APOLINARIO S. LAZARO
CSC Resolution
Leave Credits of Elective Officials re: PEDRO M. ARBOSO
CSC Resolution
MUSLIM HOLIDAYS query, MARIE GRACE T. JAVIER-IBAY

Honoraria of SUC Facultty Members, re: GLORIA V. TABUZO
CSC Resolution
CSC Resolution
Local Scholarship program (LSP), where the program was

postponed and the scholar did not report back to office re: J.
DIGNADICE
CSC Resolution
LOYALTY AWARD (MARIO B. LAMBERTO)

LOYALTY AWARD (TRINIDA TORRES)
LEAVE while on detained re: NELDA Q. NORONA
Special Leave Benefits re: DOMINADOR O. ASPERILLA
Leave Query, Drug Test; Vacation and Sick Leave,
Rehabilitation Leave for Job-related injuries re: NAPOLEON M.
APOLINARIO
CSC
CSC
CSC
CSC
CSC
Monetization of Leave Credits re: BELEN T. MASLAN

Longevity Pay Query re: ARISTIDES BONGCAWEL
CSC Resolution
CSC Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
PARTICULARS
TYPE OF
AUTHORITY
Designation of Executive Member of the Personnel Selection

Board (LGU) re: LUCILO R. BAYRON
CSC Resolution
Query on Executive Vice President; Careeer or Non-Career re

FRANCISCO A. GARCIA
CSC Resolution
Board (PSB) re: EDWIN F. BERMUDEZ

Query on Personnel Selection
Clarification on Reinstatement re: EDGARDO B. ILAGAN
CSC Resolution
CSC Resolution
CSC Resolution
Request Ruling; Publication of Anricipated Vacant Position re:

LILIBETH MARGARICO-CASQUEJO
CSC Resolution
STEP INCREMENTS (Nicanor Uriarte)

STEP INCREMENTS (Corazon Lumbuan)
STEP INCREMENTS (Manuel Liboon)
TARDINESS (Edilwina D. Parungao)
TARDINESS (Carmelita P. Yadao-Guno)
RETIREMENT BENEFITS (Enrique R. Bautista)
RETIREMENT BENEFITS (Alberto S. Oguez et al)
TERMINAL LEAVE BENEFITS (Ninfa N. Ward)
TERMINAL LEAVE BENEFITS (Sonia S. Garcia)
Back Salaries and other Benefits (Bacaraman)
Back Salaries and other Benefits (Bayona)
Back Salaries and other Benefits (Ilagan)
Back Salaries and other Benefits (Gentallan)
Back Salaries and other Benefits (Espinosa)
Simple Misconduct and Grave Misconduct; Falsification;
Nepotism; Dishonesty; Sexual Harrassment; Conviction of a
Crime; Neglect of Duty
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
Disapproved Appointment; Rehabilitation Leave; Illegal

Termination; Illegal Reassignment; Public School Teachers'
Leave; Step Increments; Dishonesty, Misconduct; undertime
and tardiness, Secondment Law
CSC Resolution
Supplemental Guidelines in the Grant of Special Emergency

Leave to Governmemnt Employees affected by Natural
Calamities/Disasters
CSC Resolution
Deferment of the Use of Revised SALN Form for Year 2011
CSC Resolution
Special Emergency Leave to Governmemnt Employees

affected by Natural Calamities/Disasters
CSC Resolution
Program to Institutionalioze Meritocracy and Excellence in

Human Resource management (PRIME-HRM) (Enhanced
PMAAP)
CSC Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
Resolution
PARTICULARS
TYPE OF
AUTHORITY
Amendment to Rule V of CSC Resolution No. 04-0676 dated

CSC Resolution
June 17, 2004 (Policy Guidelines to govern the Liquidation of
Cash Advances and the Penalty to be imposed for Failure of an
Accountable Officer to liquidate within the Prescribed period
Grave Misconduct and Gross Neglect of Duty (Appeal)
CSC Decision
Extension of Service (Exigency)
CSC Resolution
Establishment of the Civil Service Institute (CSI)
CSC Resolution
Request for Opinion on Nepotism
CSC Resolution
Appeal; Protest on Appointment
CSC Resolution
Amendments to CSC-DBM Joint Circul;ar No. 2, s. 2004 re: Non- CSC - DBM Joint
Monetary Remuneration for Overtime Services Rendered
Circular
Non-Monetary Remuneration for Overtime Services Rendered
CSC - DBM Joint

Circular
Continued Adoption of Austerity Measures through the NonFiling of Vacant Positions
CSC - DBM Joint

Circular
Leave Benefits of Barangay Officials
CSC - DBM Joint

Circular
Supplemental Rules and Regulations on the Appropriation for

Personnel Benefits chargeable against the Annual and
Supplemental Budget of the LGU
CSC - DBM Joint

Circular
Amending Further Joint Circular No. 1, s. 1990 (Entitlement to

Step Increment)
CSC - DBM Joint

Circular
Guidelines governing Contractual Employmenmt for year 2000 CSC - DBM Joint
Circular
Payment of Hazard Duty Pay
CSC - DBM Joint

Circular
Observance of Flag Ceremonies
Memorandum
Circular
Supplemental Guidelines in the Grant of Special Emergency

Leave
Memorandum
Circular
Policies on Service Requirement for Grant of Barangay Officials Memorandum

Eligibility and other Related Matters
Circular
Amendment to Rule V of CSC Resolution No. 04-0676 dated
Memorandum
June 17, 2004 (Policy Guidelines to govern the Liquidation of
Circular
Cash Advances and the Penalty to be imposed for Failure of an
Accountable Officer to liquidate within the Prescribed period
PARTICULARS
TYPE OF
AUTHORITY
Education requirement for Faculty Positions in State

Universities and Colleges (SUCs) and Local colleges and
Universities (LCUs)
Memorandum
Circular
2012 Anniversary of the Philippine Civil Service
Memorandum
Circular
Deferement of the Use of the Revised SALN Form
Memorandum
Circular
Repeal o Polies on the Publication of Vacant Positions (CSC

Resolution No. 051404 dated October 6, 2005/ CSC
Memorandum Circular No. 19, s. 2005)
Memorandum
Circular
Amendment to the Revised Policies on Qualification Standards Memorandum

and the Revised Omnibus Rules on Appointments and Other
Circular
Personnel Actions
Policy on Half Day Absence
Memorandum
Circular
Policy on Undertime
Memorandum
Circular
Amending CertainProvisions of the Rules on Administrative

Offense of Disgraceful and Immoral conduct
Memorandum
Circular
Policies on Managerial Positions in the Second Level
Memorandum
Circular
Revised Guidelines on the Determination of Positions in the

Local Government Units as Primarily Confidential
Memorandum
Circular
Advisory for incoming Elective and Appointive Officials on the

exercise of Personnel Actions (i.e. Promotion, Demotion,
Reassignment, Transfer, Detail, Secondment, job Rotation,
Designation, etc)
Memorandum
Circular
Recvised Rules on Appointments Issued by Outgoing Elective

and Appointive Officials
Memorandum
Circular
Rules on the Transfer or Geographical Reassignment of public

Health Workers and Public Social workers
Memorandum
Circular
Policy Guidelines on the Effects of Death of Respondents in

Administrative Cases
Memorandum
Circular
Amendment to CSC Resolutiob No. 021481 on Recording of

Services Rendered in Government
Memorandum
Circular
Continuous Accreditation of Government Services on the basis Memorandum

of the Documents prescribed in CSC MC nos 8 and 8-A, s. 1997 Circular
on the Recording of Services Rendered in the Government and
other Amendments thereof
PARTICULARS
TYPE OF
AUTHORITY
Omnibus Rules on LeaveRule XVI of the Omnibus Rules

Implementing Book V of EO 292
Memorandum
Circular
Additional Provisions and Amendments to CSC MC NO. 40, s.

1998
Memorandum
Circular
Additional Provisions and Amendments to CSC MC NO. 41, s.

1998
Memorandum
Circular
Expanded Coverage of Special Leave Privileges Provided for in Memorandum

CSC MC 6 and 20 of 1996 and CSC MC No. 41, s. 1998
Circular
Revised Omnibus Rules on Appointments and oTher Personnel Memorandum
Actions
Circular
Adoption of "SALAMAT - PAALAM" Program in honor of retiring
officials employees in the Civil Service
Memorandum
Circular
Implementing Rules and Regulations of RA No. 8187 (The

Paternity Leave Act of 1996)
Memorandum
Circular
Guidelines in the Application for Monetization of Leave Credits Memorandum

and the Computation of the Money Value of the Ten (10) Days Circular
Monetized Leave Credits
Leave Laws of 1988
Memorandum
Circular
Philippine Government Internal Audit Manual (PGIAM)
CIRCULAR LETTER
Various COA Guidelines and Opinion
CIRCULAR LETTER
AUTHORITY
No.
Date Issued
LOCATION
002861
12/29/2000
CSC Res. Volume 1 /
002398
10/18/2000
CSC Res. Volume 1 /
001938
8/23/2000
CSC Res. Volume 1 /
001266
5/24/2000
CSC Res. Volume 1 /
990499
2/22/1999
CSC Res. Volume 1 /
990538
990124
992063
3/2/1999
1/12/1999
9/16/1999
CSC Res. Volume 1 /

CSC Res. Volume 1 /
CSC Res. Volume 1 /
992763
12/15/1999
CSC Res. Volume 1 /
991871
991880
002485
8/20/1999
8/23/1999
10/27/2000
CSC Res. Volume 1 /

CSC Res. Volume 1 /
CSC Res. Volume 1 /
98-0274
2/5/1998
CSC Res. Volume 1 /
973475
8/5/1997
CSC Res. Volume 1 /
98-0585
3/25/1998
CSC Res. Volume 1 /
970289
1/17/1997
CSC Res. Volume 1 /
001185
5/22/2000
CSC Res. Volume 1 /
990484
2/17/1999
CSC Res. Volume 1 /
001185
5/22/2000
CSC Res. Volume 1 /
991472
7/6/1999
CSC Res. Volume 1 /
AUTHORITY
No.
Date Issued
LOCATION
990193
1/15/1999
CSC Res. Volume 1 /
98-2242
8/25/1998
CSC Res. Volume 1 /
002341
10/17/2000
CSC Res. Volume 1 /
98-0391
990880
001373
991071
97-3353
000110
97-2885
973426
000188
2/26/1998
5/5/1999
6/9/2000
5/21/1999
7/7/1997
1/14/2000
5/20/1997
7/24/1997
1/24/2000
002855
12/29/2000
98-2506
98-0163
001156
97-0399
9/23/1998
2/3/1998
5/12/2000
1/17/1997
97-4673
12/18/1997
CSC Res. Volume 1 /
99-2296
10/6/1999
CSC Res. Volume 1 /
97-2470
4/2/1997
CSC Res. Volume 1 /
973241
7/7/1997
CSC Res. Volume 1 /
990562
3/3/1999
CSC Res. Volume 1 /
98-0110
1/20/1998
CSC Res. Volume 1 /
011765
11/6/2001
CSC Res. Volume 1 /
002400
10/18/2000
CSC Res. Volume 1 /
98-0211
2/3/1998
CSC Res. Volume 1 /
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
1
1
1
1
1
1
1
1
1
/
/
/
/
/
/
/
/
/
CSC Res. Volume 1 /

CSC
CSC
CSC
CSC
Res.
Res.
Res.
Res.
Volume
Volume
Volume
Volume
1
1
1
1
/
/
/
/
AUTHORITY
No.
Date Issued
LOCATION
98-0317
2/10/1998
000860
000403
990764
001565
97-2585
970196
97-2824
992752
021314
98-0151
4/28/2000
2/8/2000
4/7/1999
7/7/2000
4/14/1997
1/9/1997
5/20/1997
12/15/1999
10/10/2002
1/29/1998
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
1
1
1
1
1
1
1
1
1
1
/
/
/
/
/
/
/
/
/
/
990227
98-0681
97-2278
990756
973122
982456
000113
991402
97-0551
1/20/1998
3/31/1998
4/2/1997
19996/27/1997
9/23/1998
1/14/2000
7/1/1999
1/28/1997
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
1
1
1
1
1
1
1
1
1
/
/
/
/
/
/
/
/
/
990498
002527
002474
990543
973193
000270
970197
2/22/1999
10/31/2000
10/27/2000
3/2/1999
7/7/1997
1/27/2000
1/9/1997
CSC
CSC
CSC
CSC
CSC
CSC
CSC
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Volume
Volume
Volume
Volume
Volume
Volume
Volume
1
1
1
1
1
1
1
/
/
/
/
/
/
/
992762
12/15/1999
CSC Res. Volume 1 /
001378
6/13/2000
CSC Res. Volume 1 /
97-2079
3/11/1997
CSC Res. Volume 1 /
970288
1/17/1997
CSC Res. Volume 1 /
CSC Res. Volume 1 /
AUTHORITY
No.
Date Issued
LOCATION
000718
3/21/2000
CSC Res. Volume 1 /
98-0138
991052
992166
001298
001495
991137
1/29/1998
5/21/1999
9/23/1999
6/1/2000
6/26/2000
1/12/1999
CSC
CSC
CSC
CSC
CSC
CSC
030102
1/22/2003
CSC Res. Volume 2 /
001259
98-3108
5/24/2000
12/7/1998
CSC Res. Volume 2 /

CSC Res. Volume 2 /
030098
030053
030811
1/21/2003
1/20/2003
5/24/2000
CSC Res. Volume 2 /

CSC Res. Volume 2 /
CSC Res. Volume 2 /
973712
8/28/1997
CSC Res. Volume 2 /
030128
030234
021309
1/28/2003
2/21/2003
10/9/2002
CSC Res. Volume 2 /

CSC Res. Volume 2 /
CSC Res. Volume 2 /
021535
12/9/2002
CSC Res. Volume 2 /
030284
98-0055
002651
992491
3/5/2003
1/13/1998
11/27/2000
11/10/1999
990648
3/17/1999
CSC Res. Volume 2 /
001743
7/31/2000
CSC Res. Volume 2 /
001094
5/3/2000
CSC Res. Volume 2 /
992353
10/14/1999
CSC Res. Volume 2 /
991077
5/21/1999
CSC Res. Volume 2 /
CSC
CSC
CSC
CSC
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
2
2
2
2
2
2
2
2
2
2
/
/
/
/
/
/
/
/
/
/
AUTHORITY
No.
Date Issued
LOCATION
000843
3/29/2000
CSC Res. Volume 2 /
000831
98-2041
3/29/2000
7/31/1998
CSC Res. Volume 2 /

CSC Res. Volume 2 /
001901
8/21/2000
CSC Res. Volume 2 /
001813
8/11/2000
CSC Res. Volume 2 /
002394
98-0083
10/18/2000
1/20/1998
CSC Res. Volume 2 /

CSC Res. Volume 2 /
000044
1/6/2000
CSC Res. Volume 2 /
002412
10/18/2000
CSC Res. Volume 2 /
030099
1/21/2003
CSC Res. Volume 2 /
973412
973074
7/24/1997
6/17/1997
CSC Res. Volume 2 /

CSC Res. Volume 2 /
002411
10/18/2000
CSC Res. Volume 2 /
991896
9/3/1999
CSC Res. Volume 2 /
000227
001523
1/26/2000
6/29/2000
CSC Res. Volume 2 /

CSC Res. Volume 2 /
991778
8/11/1999
CSC Res. Volume 2 /
020848
000158
991879
992456
9922306
6/20/2002
6/19/2000
8/23/1999
11/5/1999
10/7/1999
CSC
CSC
CSC
CSC
CSC
000034
002860
1/5/2000
12/29/2000
Res.
Res.
Res.
Res.
Res.
Volume
Volume
Volume
Volume
Volume
2
2
2
2
2
/
/
/
/
/
CSC Res. Volume 2 /

CSC Res. Volume 2 /
AUTHORITY
No.
Date Issued
001067
4/28/2000
CSC Res. Volume 2 /
001034
4/27/2000
CSC Res. Volume 2 /
000778
000828
991063
3/24/2000
3/28/2000
5/21/1999
CSC Res. Volume 2 /

CSC Res. Volume 2 /
CSC Res. Volume 2 /
002777
12/13/2000
CSC Res. Volume 2 /
001254
991173
002643
001397
000970
001629
973138
98-2449
001278
98-0084
000324
002606
002640
001341
various
5/24/2000
6/9/1999
11/27/2000
6/13/2000
4/7/2000
7/11/2000
6/27/1997
9/23/1998
5/26/2000
1/20/1998
2/2/2000
11/20/2000
11/27/2000
6/8/2000
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
CSC
various
LOCATION
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Res.
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
Volume
2
2
2
2
2
2
2
2
2
2
2
2
2
2
3
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
CSC Res. Volume 4 /
1201642
10/4/2012
CSC Guidelines & Opinions /
1200480
3/15/2012
1200289
2/8/2012
1200241
2/1/2012
AUTHORITY
No.
Date Issued
LOCATION
1200103
1/12/2012
120080
1101132
1100903
1000170
040261
2-A, s. 2005
1/31/2012
8/31/2011
7/12/2011
10/6/2010
3/11/2004
7/1/2005
CSC
CSC
CSC
CSC
CSC
CSC
2, s. 2004
10/4/2004
3, s. 2004
2004
1, s. 2004
2004
2, s. 2003
10/20/2003
1-2003
4/11/2003
99-7
12/29/1999
1, s. 1995
10/5/1995
19, s. 2012
11/12/2012
16, s. 2012
10/17/2012
13, s. 2012
8/2/2012
12, s. 2012
7/10/2012
Guidelines
Guidelines
Guidelines
Guidelines
Guidelines
Guidelines
&
&
&
&
&
&
Opinions
Opinions
Opinions
Opinions
Opinions
Opinions
/
/
/
/
/
/
AUTHORITY
No.
Date Issued
10, s. 2012
6/5/2012
8, s. 2102
4/30/2012
5, s. 2012
3/15/2012
LOCATION
1, s. 2012
1/12/2012
7, s. 2011
3/7/2011
17, s. 2010
8/6/2010
16, s. 2010
8/6/2010
15, s. 2010
8/5/2010
13, s. 2011
5/4/2011
12, s. 2011
3/30/2011
11, s. 2010
6/15/2010
10, s. 2011
3/28/2011
9, s. 2010
5/13/2010
8, s. 2010
5/13/2010
19, s. 2006
12/14/2006
5, s. 1999
3/5/1999
AUTHORITY
No.
Date Issued
LOCATION
1999
15, s. 1999
9/3/1999
14, s. 1999
8/23/1999
06, s. 1999
3/9/1999
40, s. 1998
12/14/1998
7, s. 1998
3/13/1998
1, s. 1996
7/5/1996
31, s. 1991
7/23/1991
1988
1998
as of 2011
5/19/2011
COA Issuances /
as of 2011
7/22/2011
COA Issuances /
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
2005
ISO
2012
ISO
2012
ISO
2013
2014
2014
ISO
ISO
ISO
PARTICULARS
Conduct of the 5S GOOD Housekeeping Program in all DBM
Bureaus/Services and Regional Offices
TYPE OF
AUTHORITY
Department Order
Government Quality Management Program, ISO Certification of Memorandum

a DBM Process
DBM -ISO QMS Certification Effort and conduct of ISO-QMS
training workshop
Office Order
Basic idelines in the Implementation of Office 5S

Conduct of Records Inventory
Declaration of Every Friday as 5S Day
DBM Guideline
Memorandum
Office Order
AUTHORITY
No.
Date Issued
LOCATION
(Folder/DFileBox/Rm/Col./Row)
2005-1
2/14/2005
ISO/QMS/5S Folder /
unnumbered
7/6/2012
ISO/QMS/5S Folder /
2012-480
10/31/2012
ISO/QMS/5S Folder /
2013
unnumbered
2014-363
2013
8/22/2014
8/29/2014
ISO/QMS/5S Folder /
ISO/QMS/5S Folder /
ISO/QMS/5S Folder /
E-LINK (E-copy)
Borrower
Remarks
YEAR
TOPIC
PARTICULARS
TYPE OF
AUTHORITY
AUTHORITY
No.
Date Issued
LOCATION
E-LINK (E-copy)
Borrower
Remarks
YEAR
1995
TOPIC
OT
2007
OT
2007
OT
2007
OT
2007
OT
2007
OT
1996
OT
2008
2007
OT
OT
2007
OT
2001
OT
1994
2007
OT
OT / Honoraria
1995
OT
1989
OT
1989
OT
2005
OT
2004
2004
2003
OT
OT
OT
2001
1999
1998
OT
OT
OT
1997
OT
1996
OT
2007
2007
Honoraria
Honoraria
2005
Honoraria
2004
Honoraria
2003
Honoraria
2003
Honoraria
1995
Honoraria
2000
Honoraria
1998
Honoraria
1996
Honoraria
2007
Honoraria
2000
1999
Honoraria
Honoraria
1998
1997
Honoraria
Honoraria
2000
Honoraria
2001
Honoraria
1998
1997
1996
1996
Honoraria
Honoraria
Honoraria
Honoraria
1995
Honoraria
2013
Honoraria
2009
Honoraria
2009
Honoraria
2009
Honoraria
2005
2006
Honoraria
Honoraria
2009
Honoraria
2007
2007
2008
Honoraria
Honoraria
Honoraria
2008
2006
Honoraria
Honoraria
2006
Honoraria
2007
Honoraria
2007
Honoraria
2004
Honoraria
2004
Honoraria
2004
Honoraria
2004
Honoraria
2004
Honoraria
2003
Honoraria
2003
Honoraria
2003
Honoraria
2002
Honoraria
2001
Honoraria
2001
Honoraria
1996
Honoraria
2000
Honoraria
2002
Honoraria
1998
Honoraria
1996
1996
Honoraria
Honoraria
1996
Honoraria
1999
1995
Honoraria
Honoraria
1995
1996
2000
Honoraria
Anniversary
Bonus
Anniversary
Bonus
Anniversary
Bonus
Anniversary
Bonus
Anniversary
Bonus
Anniversary
Bonus
Anniversary
Bonus
Anniversary
Bonus
Anniversary
Bonus
Anniversary
Bonus
Anniversary
2001
Bonus
Anniversary
1996
1997
1997
1997
1997
1997
1998
2000
2000
2002
2002
Bonus
Anniversary
Bonus
Anniversary
Bonus
1997
Amelioration
1997
Amelioration
1998
1998
Amelioration
Amelioration
1998
2000
Amelioration
Amelioration
2000
1998
Amelioration
Amelioration
1998
1997
Amelioration
Amelioration
1992
Loyalty
1992
Loyalty
1999
Loyalty
2002
Loyalty
2006
Step Increment
2000
Step Increment
2003
Step Increment
2000
Step Increment
Step Increment
1998
1998
Step Increment
Step Increment
2012
Step Increment
2003
2003
1993
Step Increment
Step Increment
Step Increment
2004
1996
Step Increment
Step Increment
2011
Step Increment
2010
Step Increment
1999
Step Increment
1991
Step Increment
1993
Step Increment
N/A
2004
Step Increment
Step Increment
2004
Step Increment
2004
Step Increment
2004
Step Increment
2003
Step Increment
2003
Step Increment
2003
Step Increment
2002
Step Increment
2002
Step Increment
2002
Step Increment
2002
2002
Step Increment
Step Increment
2001
Step Increment
2000
Step Increment
2000
Step Increment
1999
Step Increment
1999
Step Increment
1998
Step Increment
1998
Step Increment
1999
1999
1998
Step Increment
Step Increment
Step Increment
1998
Step Increment
1995
Step Increment
N/A
Step Increment
1993
Step Increment
1993
1993
Step Increment
Step Increment
1993
1993
Step Increment
Step Increment
1992
Step Increment
1992
Step Increment
1992
Step Increment
1991
Step Increment
1992
1992
1992
Step Increment
Step Increment
Step Increment
1992
Step Increment
1992
Step Increment
1991
Step Increment
1991
Step Increment
1991
Step Increment
1990
Step Increment
2014
PBB
2014
PBB
2014
PBB
2013
PBB
2013
PBB
2013
PBB
2012
PBB
2012
PBB
2012
PBB
2012
PBB
2012
PBB
2012
PBB
2008
2007
2006
2005
2008
PBB
PBB
PBB
PBB
PBB
2007
PBB
2006
PBB
2005
PBB
2013
PBB
2013
PBB
2013
2012
2012
PBB
PBB
PBB
2011
PBB
2012
2008
2007
2006
2010
PBB
PBB
PBB
Rehabilitation
Privilege
CNA
2003
CNA
2003
CNA
2002
CNA
2001
CNA
2001
2001
CNA
CNA
2011
CNA
2014
2012
2013
2011
CNA
CNA
CNA
CNA
2011
CNA
2009
2011
CNA
CNA
2011
CNA
2006
CNA
2007
CNA
2006
CNA
2006
CNA
2004
CNA
2004
CNA
2003
CNA
2003
CNA
2003
CNA
2002
CNA
2002
CNA
2001
2000
2003
CNA
CNA
Quarters
1996
Quarters
2003
1999
Extra /
Miscellaneous
Extra /
Miscellaneous
Extra /
Miscellaneous
Extra /
Miscellaneous
Extra /
Miscellaneous
Extra /
2011
2009
Miscellaneous
PERA
PERA
1997
PERA
1996
PERA
1991
1991
1995
1997
PERA
PERA
PERA
PERA
1995
1995
PERA
PERA
2004
1996
1993
1992
1993
PERA
1991
PERA
2011
COLA
N/A
2004
COLA
COLA
2002
2001
COLA
COLA
2002
COLA
2001
2005
COLA
COLA
2005
COLA
1983
COLA
1983
COLA
2006
ADCOM
2006
ADCOM
2003
2002
1999
ADCOM
ADCOM
ADCOM
1986
1993
ADCOM
ADCOM
1993
ADCOM
PARTICULARS / SUBJECT
Prescribing Guidelines and Procedures for the Grant of Night-Shift Differential Pay to Gover
Employees
Entitlement of City Prosecutor Edilberto L. Jamora to Overtime Pay for Services Rendered as Membe
Board of Canvassers During the May 2007 Elections
Request for Overtime Pay of City Prosecutor Edilberto L. Jamora During the Board Canvassing on th
2007 Elections
City Prosecutor Edilberto L. Jamora - Letter of Reconsideration to the State Auditor on the Claim of
Pay.
Letter Respectfully Returning to the City Prosecutor of General Santos City the Letter Sent to COA
Interpretation and the Application of BC No. 10, s. of March 29, 1996, Covering the Claim for Overti
of the Members of Board of Canvassers during May 14, 2007 National and Local Elections.
Prescribing and Updating the Guidelines and Procedures on the Rendition of Overtime Services with
Government Personnel
Municipality of Marihatag, Surigao del Sur - Payment of Overtime Services
Municipality of Marihatag, Province of Surigao del Sur - Payment of Overtime Services
Pertains to Mr. Adelito C. Orbeta's Appeal Relative to the Denial made by the Regional Office No. XI
Claim for Overtime Pay as Being a Municipal Cooperative Officer and Concurrently Head of MEECDO
Municipality of Bagabag, Province of Nueva Vizcaya - Request for Legal Opinion re: Overtime Servic
Personnel of Local Government Units (LGUs)
Davao City: Request to Provide Appropriation for Overtime Pay
Amendments to Certain Provisions of Budget Circular (BC) No. 2004-5A re: Guidelines on the Grant
Honoraria and Overtime Pay to Government Personnel Involved in Government Procurement

Implementing Guidelines of Memorandum Order No. 227 dated August 26, 1994 Amending the Fun
Source for the Payment of Overtime Services of Government Personnel
Rules and Regulations Implementing Memorandum Order No. 228 on the Rendition of Overtime Ser
with Pay
Prescribing Guidelines Governing the Rendition and Payment of Overtime Services of Government
Amendments to CSC-DBM Joint Circular (JC) No. 2, s. 2004 re: Non-Monetary Remuneration for Ove
Services Rendered
Non-Monetary Remuneration for Overtime Services Rendered
Tardiness:Undertime
Internal Guidelines on the Adoption of a Compensatory Time Off Scheme in Lieu of Overtime Pay
Rules and Procedures in the Rendition of Overtime Services with Pay

Overtime
Amendment to Department Order No. 97-20 dated October 10, 1997 "Adoption of a Modified Flexi-T
Work Schedule in the Department of Budget and Management"
Adoption of a "Modified Flexi-Time Work Schedule" in the Department of Budget and Management
Prescribing Guidelines and Procedures on the Rendition and Payment of Overtime Service of COA P
Guidelines on the Grant of Honoraria Due to Assignment in Government Special Projects
Guidelines in the Grant of Honoraria to Lecturers, Resource Persons, Coordinators and Facilitators
Guidelines on the Grant of Honoraria to Government Personnel Involved in Government Procureme
Guidelines on the Grant of Honoraria to Government Personnel Involved in Government Procureme
Guidelines Relative to the Grant of Per Diems to Members of Collegial Bodies and Members of the B
Regents/Trustees of State Universities and Colleges
Prescribing Guidelines on the Grant of Honoraria to Government Personnel for FY 2003 and Onward
Prescribing the Guidelines and Procedures for the Grant of Honoraria to Government Officials and
Employees
Honorarium of Barangay Human Rights Action Officers (BHRAOs)
National Government Officials Entitled to Honoraria Chargeable Against Local Funds
Guidelines on the Grant of Honoraria in the Local Government Units (LGUs)
Guidelines on the Grant of Honoraria to the Governing Boards of Collegial Bodies
Barangay New Oroquieta = Request for Authority to Increase Honorarium

Local Government Units (LGUs): Honoraria to National Government Officials Chargeable Against Lo
Grant of Special Allowance in Local Government Units (LGUs)

Atty. Susan C. Aquino - Query as to Whether a Special Prosecutor of Department of Justice is Entitle
Special Counsel Allowance (SCA) Granted Pursuant to Section 41 of the General Provisions of Repu
(RA) No. 8174, the FY 1996 General Appropriations Act (GAA)
Honoraria - Municipality of Lantawan, Basilan
Request for Opinion - Whether Election Officer Assigned to LGU may be Entitled to Receive Honora
2nd Indorsement by Vice Governor Miguel Domingo T. Jacalan III, MD, Province of Sultan Kudarat
Honoraria - University of Southeastern Philippines (USP)
Grant on Honoraria - TESDA Schools
Memorandum Circular No. 001, series of 1995 - Department of Science and Technology (DOST)
Reiterating the Justifications to Use Memorandum Circular No. 001, series of 1995, for the Payment
Honoraria for DOST Scientists and Research Workers
Implementing Guidelines on the Grant of Honoraria for DOST and the National Research and Devel
System
City Government of Iligan - Entitlement of Atty. Ranulfo Cenas to Honoraria
Refers to the Request of DBM Regional Office (RO) No. XI for the OPCCB's Position as to the Basis fo
Payment of Honoraria to Barangay Officials Absent to Barangay Sessions
Barangay Ising, Carmen, Davao del Norte - Request for Opinion Regarding on Entitlement to Honor
Seek Opinion Relative to the Legal Interpretation of Civil Service Commission (CSC) and Departmen
Budget and Management (DBM) Joint Circular No. 1-s-2004, Relative to the Leave Benefits of Baran
Elected Officials
Barangay Honorarium
Refers to the Communications Received Relative to the Leave Benefits of Barangay Officials
Former Barangay Officials Commutation of Leave Credits Prior to the Effectivity of the CSC and DBM
Circular No. 1, s. 2004 (Leave Benefits of Barangay Officials
Clarification on the Grant of Leave Benefits to Barangay Officials
Clarification on the Grant of Leave Benefits to Barangay Officials
Additional Allowances and Other Benefits for National Government Officials/Employees Assigned in
Government Units (LGUs)
Grant of Allowance to National Government Officials Assigned in LGUs
Honoraria to Private Sector Representatives of the Regional Development Council
Payment of Honoraria to Private Sector Representatives (PSRs) Who are Members of the Regional
Development Council, Region VII
Grant of Honoraria to Certain Personnel of Multi-Headed Government Entities
Samar State University (SSU) - Honoraria of Information Technology (IT) Facilitators
Provincial Government of Quirino - Grant of Honoraria
Province of Saranggani - Request for Resolution of Issues Relative to the Grant of Honoraria
DBM RO V - Request for Clarification on the Provisions of Budget Circular (BC) No. 2003-5 Dated Se
6, 2003, re: Prescribing Guidelines on the Grant of Honoraria to Government Personnel for FY 2003
Onwards
Grant of Honoraria to Election Officer, Postmaster and DepEd District Supervisors - Municipality of E
Palawan
Updated Rules and Regulations on the Grant of Additional Allowance and Other Benefits to Nationa
Government Officials/Employees Assigned to Local Government Units
Request for Reconsideration of an Earlier Opinion Relative to the Exclusions of PAO Lawyers from th
National Government (NG) Officials Entitled to Honoraria Provided by Local Government Units (LGU
Grant of Honoraria to Board of Directors - State Universities and Colleges (SUCs), Region II
Zamboanga City - Query on Entitlement to Honoraria of Chairman, Members and Secretariat of the
Peace and Order Council (CPOC)
Cagayan de Oro City - Honoraria for the Attorneys of Public Attorney's Office (PAO)
Monkayo, Compostela Valley: Grant of Honoraria to Sangguniang Kabataan (SK) Members
Honoraria - Panay State Polytechnic College (PSPC)
Working Hours of Teachers; Leave Credits; State Universities and Colleges (SUCs)
Honorarium of Barangay Human Rights Action Officers (BHRAOs)
Grant of Honoraria to the Regional/Provincial Adjudicators of the Department of Agrarian Reform by

Concerned Local Government Units
UNP - Clarification on the Allowable Maximum Ceiling for Honoraria that may be Granted to Faculty
Members
DOST - Proposed Guidelines for the Payment of Honoraria
Inquiring on the Propriety/Legality of Granting Honoraria to Members of the Prequalification, Bids a
Awards Committee (PBAC)/Project Monitoring Committee (PMC)/Committee on Awards, Local Techn
Committee (LTC) and the PBAC Secretariat
Ms. Minda Luz C. Cellona - Opinion on Whether Provincial Government can Appropriate Funds for th
Honoraria/Incentive Allowance of Municipal Treasurers/Assessors (MT/A) as Deputies of the Provinci
Treasurer/Assessor in the Collection of Real Property Taxes
Authorization to Pay Honoraria as Authorized Under NCC No. 75 dated 01 March 1995
Claims of Honoraria for DBM Development Projects
Claims for Payment of Honoraria for CY 1995

Authorizing the Grant of Anniversary Bonus to Officials and Employees of Government Entities
Amplifying and Clarifying the Implementation of the Grant Anniversary Bonus to Officials and Empl
Government Entities
Extending the Grant of Anniversary Bonus to Officials and Employees of Local Government Units (L
Guidelines on the Grant of Anniversary Bonus in the Local Government
Authorizing Certain Government Agencies to Undertake Activities in Preparation for their Centennia
Anniversary Celebration in 1997, 1998 and 1999
Query re: Entitlement and Corresponding Funding Source for the Payment of Amelioration Assistan
Benefit and Centennial Anniversary
Opinion on the Legality of Amelioration Assistance Benefit and Centennial Anniversary Bonus
Centennial Anniversary Bonus (CAB)
Query on the Grant of Centennial Anniversary Bonus of TELOF-ROI, DOTC
DOTC-TELOF Region I Grant of Centennial Anniversary Bonus
Query/Clarification on Anniversary Bonus and Centennial Anniversary Bonus
Department of Transportation and Communication (DOTC) - Telecommunication Office (TELOF), Reg

Grant of Centennial Anniversary Bonus (CAB)
Authorizing the Grant of Amelioration Assistance to all Government Personnel and Prohibiting Paym
Similar Benefits in Future Years Unless Authorized by the President
Amplifying and Clarifying the Implementation of the Grant of Amelioration Assistance to All Govern
Personnel
Prohibition on the Grant of Amelioration Assistance for FY 1998
Authorizing the Grant of Amelioration Assistance to all Government Personnel and Prohibiting Paym
Similar Benefits in Future Years Unless Authorized by the President
Grant of Amelioration Assistance (AA) to All Government Personnel
Professional Development and Capability Enhancement Assistance (PDCEA) to SUC Faculty
Prohibition on the Grant of Amelioration Assistance or Any Other Similar Benefit for FY 2000
Entitlement of Year-End Benefits and Amelioration Pay
Barangay Units: Amelioration Assistance (AA)

(1) Brgy. Mambaling and Brgy. Guadalupe, Cebu City; (2) Brgy. Estaka, Dipolog City, (3) Brgy. Talibo
Brgy. Tetuan, Zamboanga City, and Cotabato City - Grant of Amelioration Assistance to Barangay O
and Employees
Prescribing the Rules and Procedures in the Granting of loyalty Awards to Section 7(E) Rule X of the
Service Law and Rules
Amendment and Clarificatory Guidelines on the Provision of Omnibus Rules Implementing Book V o
Executive Order No. 292 on the Grant of Loyalty Award for Government Employees
Increase in Loyalty Cash Award
Revised Policy on the Grant of Loyalty Award
Reiteration of Implementation of RA No. 7305, Otherwise Known as the "Magna Carta of Public Hea
Workers", Pertinent Issuances, and Related Laws on the Matter
Step Increment of Re-Nationalized Personnel
Dir. Solita S. Recolizado - Seeking the Commission's Affirmation as to Whether a Contractual Emplo
Entitled to Step Increment Based on Length of Service
Mr. Godolivo A. Urbiztondo - Query Relative to CSC Resolution No. 992398 Dated October 25, 1999
Request for the Issuance of the Necessary Guidelines for the Implementation of DECS Order Nos. 5
s. of 1999 that Provides for Automatic Position Upgrading for Eligible Public School Teachers
Review of the Latest Plantilla of DECS Regional Office Personnel
Ms. Rosalina L. Bistoyong - Requesting Reconsideration on the Provision Under Section 5 in the Gen
Provisions of the Personal Services Itemization for CY 1997 of ONCC
Rules and Regulations on the Grant of Step Increment/s Due to Meritorious Performance and Step I
Due to Length of Service
Amending Further Joint CSC-DBM Circular No. 1, s. 1990 (Entitlement to Step Increment)
Amending Further Joint CSC-DBM Circular No. 1, s. 1990 (Entitlement to Step Increment)
Internal Guidelines on Processing Requests and Queries Including the Certification/Post-Audit of the
Officials and Employees Granted Step Increments and the Corresponding Notices of Step Incremen
Pursuant to Joint CSC-DBM Circular No. 1, s. 1990, as Amended
Step Increment and Longevity Pay of Public Health Workers (PHWs)

Determination of the Step Increments Due to Length of Service of Officials Whose Positions are All
Salary Grade 30 to 32
Revised Guidelines on the Grant of Step Increments for Specializing in Teaching Science and/or Mat
Grant of Step Increments for Specializing in Teaching Science and/or Mathematics
Over-and-Above Allowance of Public School Teachers and Other Related Personnel
Step Adjustments to Incumbents of Higher Level Classes of Positions Which are Compressed with L
Level Positions
Guidelines in Processing Requests/Queries Relative to the Grant and Payment of Step Increments o
Teachers Pursuant to Joint CSC and DBM Circular No. 1, s. 1990
Guidelines for the Grant of Step Increment (Chapter 1-4)
Provincial Government of Sulu - Salaries of Employees
Issues Relative to the Grant of Step Increment and Entitlement to Leave Credits
Southern Leyte State College of Science and Technology (SLSCST) - Grant of Step Increments
Entitlement to Salary Step Increment Due to Length of Service of Employees Belonging to the NonService
Unpaid Salary Step Increments for Prior Years - DepEd
DPWH - Regional Office No. VI: Computation of Years of Service on the Grant of Step Increment to
Incumbents of Reclassified Positions in a Reorganization
Follow-up on the Status of the Study on the Request for Inclusion of Local Elective Officials in the G
Step Increment
Follow-up on the Status of the Study on the Request for Inclusion of Local Elective Officials in the G
Step Increment
DECS Order Nos. 52 and 89, series of 1999 - Department of Education (DepEd)
Query on Step Increment - Naga, Cebu
DECS XII - Query on Automatic Upgrading of position for Eligible Public School Teachers
DECS order No. 52, series of 1999 - Department of Education (DepEd) Region XII
Cantilan, Surigao del Sur: Step Increments
Local Government Units (LGUs): Request for Inclusion of Elective Officials in the Grant of Step Incre
(SI)
Step Increments
Draft National Budget Circular on the Rules and Regulations Governing the Grant of Step Incremen
Length of Service
Rules and Regulations Governing the Grant of Step Increment Due to Length of Service
(1) Province of Cotabato - Letter of PBO Minda Luz Cellona (2) Bacolod City - Letter of Sanggunian M
re: Grant of Step Increment
Follow-up Letter of Ms. Minda Cellona, Provincial Budget Officer, Cotabato Province for the Opinion
Granting of Step Increment Based on Merit
Province of Cotabato: Grant of Step Increment
Municipality of Kabacan, Cotabato - Step Increment for Prior Years
Grant of Step Increments Based on Merit - Department of Education, Culture and Sports (DECS)
Grant of Additional Step Increment Based on Productivity and Performance of Certain Officials and
Employees of DECS-Regional Office No. VII
Detailed Procedures in the Exercise of Certain Authorities Delegated to DBM ROs Under Departmen
No. 94-13
Detailed Procedures in the Exercise of Certain Authorities Delegated to DBM ROs Under Departmen
No. 94-13
Authority to Review/Certify and Post-Audit the List of Officials and Employees Granted Step Increme
the Corresponding Notices of Step Increments Issued Pursuant to Joint CSC-DM Circular No. 1, s. 19
Amended Based on Guidelines Prescribed Therefor
Issues Affecting the Review/Post-Audit of Step Increments Based on Length of Service
Plantilla of Personnel Entitled to Step Increment Under the Joint CSC and DBM Circular No. 1, s. 199
DECS-Verbal Request for Clarification of Issues Relative to Teachers' Compensation

Clarification of Issues Relative to the Grant and Payment of Step Increments Based on Length of Se
Teachers Pursuant to Joint CSC and DBM Circular No. 1, s. 1990 and Allowable Salary for Teachers w
Transition Allowance upon Promotion
Decision Relative to the Grant of Step Increment Based on Length of Service, Particularly to Teache
Approved Equivalent Record Forms (ERFs)
Reiterating Request for Information as to what Action has Been Taken by this Office Relative to the
Mandatory Circular and Clarify /Supplement the Provision of Joint CSC and DBM Circular No. 1
Ms. Flor C. Aquino - To Include in the Computation of the Length of Service of Master Teachers for P
of the Grant of Step Increment Pursuant to the Joint CSC-DBM Circular No. 1, s. 1990
Dr. Norma M. Abracia - Inquiring as to Whether or Not the Over and Above Allowances of the Teach
Teachers and Non-Teaching Teachers Kalookan City will be Included in their Basic Salary in the Com
of Step Increments Based on Length of Service
Grant of Salary Step Increase
Civil Service Commission Letter
DECS, Region VI, Roxas Memorial College of Arts and Trades - Request for the Post Audit of Notice o
Adjustments Due to Step Increments Under Joint CSC-DBM Circular No. 1, s. 1990
DECS VI - Request to Post-Audit/Certify Plantilla on Step-Increments Based on the Opinion of the CS
Chairman
Request for Clearance to be Issued/Granted by the Office to Pay Teachers with Approved Equivalen
Form (ERF)
Related to the Questions Raised Regarding the Implementation of the Joint CSC-DBM Circular No.1,
1990
Post-Audit of the List of Officials and Employees Granted Step Increments Under Joint CSC-DBM Cir
1, s. 1990
Zamboanga State College of Marine Sciences and Technology (ZSCMST), Zamboanga City, Region I
Officials and Employees Granted Step Increments Under Joint CSC-DBM Circular No.1, s. 1990
Rules and Regulations Covering the Grant of Step Increments to Deserving Officials and Employees
Government
Clarification on the Provision on the Nine-Month Service Requirement
Guidelines on the Grant of Performance-Based Bonus for Fiscal Year 2014 (Issued Pursuant to Execu
Order 80 and Inter-Agency Task Force Issued Guidelines)
Supplement Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2014 Under Ex
Order No. 80
Amendment to the Guidelines on Performance Targets in Line with the Grant of the Performance-Ba
Incentives for Fiscal Year 2013 Under EO No. 80, s. 2012
Guidelines on Performance Targets in Line with the Grant of the Performance-Based Incentives for F
2013 Under EO No. 80
Guidelines to Clarify the Eligibility and the Ranking of Personnel in Line with the Grant of Performan
Bonus (PBB) for FY 2012
Guidelines on the Submission of Accomplishment Reports and Requests for Release of Funds for Pa
the FY 2012 Performance-Based Bonus (PBB)
Guidelines on Determining Eligibility and Ranking Bureaus, Delivery Units, and Individuals Based on
Performance in Line with the Grant of the Performance-Based Bonus (PBB) in FY 2012
Amendment to MC 2012-02 on Guidelines to Clarify the Good Governance Conditions for Fiscal Yea
ion Line with the Grant of the Performance-Based Bonus Under Executive Order (EO) No. 80
Guidelines to Clarify the Good Governance Conditions for Fiscal Year 2012 ion Line with the Grant o
Performance-Based Bonus Under Executive Order (EO) No. 80
Guidelines on the Cascading of Department Performance Targets in Line with Executive Order (EO)
Interim Performance-Based Bonus (PBB) System for GOCCs Covered by R.A. No. 10149
Grant of Performance Bonus for FY 2008
Specific Guidelines in the Release of Funds for the Grant of Performance Bonus for FY 2008
Specific Guidelines in the Release of Funds for the Grant of Performance Bonus
Devolving Approval of the Release of Funds for Payment of the FY 2012 Performance-Based Bonus
State Universities and Colleges (SUCs) and Providing Guidelines Thereof
Forced Ranking Guidelines for the 2012 Performance-Based Bonus (PBB) of DBM
Internal Guidelines on the Grant of the Performance Based Bonus (PBB) for FY 2013
Submission of Accomplishment Reports as of November 30, 2012 for PBB
Submission of Accomplishment Reports as of November 30, 2012 for Performance-Based Bonus (PB
Creating an Inter-Agency Task Force on the Harmonization of National Government Performance Mo

Information and Reporting Systems
Directing the Adoption of a Performance-Based Incentive System for Government Employees
Authorizing the Grant of Performance Bonus for FY 2008
Authorizing the Grant of Performance Bonus for FY 2007
Guidelines for Availing of the Rehabilitation Privilege
Clarification Relative to the Guidelines on the Grant of Collective Negotiation Agreement (CNA) Inc
Bureau of Fisheries and Aquatic Resources (BFAR), Cordillera Administrative Region (CAR) - Paymen
Allowances Under a Collective Negotiation Agreement (CNA)
Collective Negotiation Agreement (CNA) Incentive and Payment of Terminal Leave Benefits
Payment of Collective Negotiation Agreement (CNA) Signing Bonus
Request for a Definite Ruling on CNA Signing Bonus
Query on the Grant of CNA Signing Bonus
Request for a Definite Ruling as to Coverage of the Grant of CNA Signing Bonus
Reminder on the Observance of the Guidelines on the Grant of the Collective

Incentive
Guidelines on the Grant of Collective Negotiation Agreement (CNA) Incentive
Negotiation Agreeme
for
for
for
for
FY 2014
FY 2012
FY 2013
Fiscal Year 2011
Guidelines on the Grant of Productivity Enhancement Incentive (PEI) to Government Employees for
Year (FY) 2011
Funding Source of the Collective Negotiation Agreement (CNA) Incentive
Payment of Performance-Based CNA Incentive to Qualified Officials and Employees in the DPWH for
Payment of Performance-Based CNA Incentive to Qualified Officials and Employees in the DPWH for
Grant of FY 2006 Collective Negotiation Agreement (CNA) Incentive for the Rank and File Employee
DBM Central and Regional Offices (CO and ROs)
Guidelines on the Grant of FY 2006 Collective Negotiation Agreement (CNA) Incentive for the Rank
Employees of the DBM Central/Regional Offices (CO/Ros) and the Procurement Service (PS)
Alilem Municipal Employees Association - Clarification on the Grant of Collective Negotiation Agree
(CNA) Incentive
Grant of Collective Negotiation Agreement (CNA) Incentive
Request of the Provincial Employees Association of Cebu (PEACE) for Payment of their CNA Incentiv
2004
Mariano Marcos State University - Clarification on the Payment of Collective Negotiation Agreemen
Incentive
Supplemental Rules and Regulations on the Appropriation for Personal Benefits Chargeable Against
Annual or Supplemental Budget of the Local Government Units
Municipal Government of Alangalang, Leyte and Provincial Government of Leyte - Query re: Covera
Grant of Collective Negotiations Agreement (CNA) Incentive
Collective Negotiation Agreement (CNA) Signing Bonus
Grant on Collective Negotiation Agreement (CNA) Incentive for National Government Agencies, Sta
Universities and Colleges and Local Government Units
Island Garden City of Samal, Davao del Norte - Grant on Collective Negotiation Agreement (CNA)
Collective Negotiation Agreement (CNA) Signing Bonus
Guidelines on the Grant of Collective Negotiation Agreement (CNA) Signing Bonus
Guidelines on the Provision of Quarters to Provincial Governors and Vice-Governors
Guidelines on the Provision of Free Quarters to Certain Officials
Extraordinary and Miscellaneous Expenses (EME)
Entitlement to Extraordinary and Miscellaneous Expenses (EME) of General Manager - Plaridel Wate
(PWD)
Province of Isabela: Miscellaneous and Extraordinary Expenses
Request for Clarification as to Who May Be Entitled to Confidential and Intelligence Expenses as We
Extraordinary and Miscellaneous Expenses in Local Government
Entitlement of Presidents of State Universities and Colleges (SUCs) to Extraordinary and Miscellane
Expenses
To Rationalize the Payment of Extraordinary and Miscellaneous Expenses Authorized Under the Gen
Appropriations Acts
Amendatory Rules on the Grant of the Personal Economic Relief Allowance (PERA)
Rules and Regulations on the Grant of the Personnel Economic Relief Allowance at P2,000 per Mont
Updated Rules and Regulations on the Grant of Personnel Economic Relief Allowance (PERA) and Ex
of Coverage to Include All Employees of the Government
Amending Budget Circular No. 4 Dated June 28, 1991 Relative to the Grant of Personnel Economic R
Allowance to All Employees of the Government
Grant of Personnel Economic Relief Allowance (PERA) to All Employees of the Government
Grant of Personnel Economic Relief Allowance to All Employees of the Government
Grant of Personnel Economic Relief Allowance (PERA) to Substitute Teachers
Requesting Clarification on the Entitlement of Ms. Dysebel S. Melicano, a Casual Clerk, to the Grant
Effective January 1, 1996
DECS - Issue on the Granting of PERA to Substitute Teachers
DECS - Issue on the Granting of PERA to Substitute Teachers
Local Government Support Program (LGSP): Entitlement to PERA of One (1) Contractual Personnel
Query on the Grant of Personnel Economic Relief Allowance (PERA) - University of Southern Mindan
Supreme Court (SC) Decision on the Consolidation of Allowances in the Standardized Salary Rate P
to Section 12 of Republic Act (RA) No. 6758
Cases Reported (Supreme Court Reports Annotated)
Bani Water District (BWD) - Payment of Cost of Living Allowance (COLA)
Payment of Back Cost of Living Allowance (COLA)

Endorsing to DBM the Manifesto of the Rank and File Employees of that Commission, Concerning Pa
their Back COLA
Seeking the Commission's Assistance in Validating the Payment of COLA Made by a Number of Age
Through the Conduct of a Special Audit in the Agencies Concerned
Clarification on the Consolidation of Allowances, Including Cost of Living Allowance (COLA)
Clarification on Cost of Living Allowance (COLA)
Clarification on Cost of Living Allowance (COLA)
Amendments to National Budget Circular (NBC) No. 374 Dated November 3, 1983 and Corporate
Compensation Circular (CCC) No.1 Dated November 8, 1983 on the Additional P100.00 per Month C
Living Allowance of Officials and Employees in the National Government, State Universities and Co
and Government-Owned and/or Controlled Corporations and Financial Institutions.

Additional P100.00 per Month Cost-of-Living Allowance of National Government Officials and Emplo
Including those of State Universities and Colleges
Specific Guidelines on the Release of Funds for the Increase in the Additional Compensation
Rules and Regulations on the Increase in the Additional Compensation of Government Employees
Additional Compensation Given to Personnel of Other Agencies

Grant of Personnel Benefits to Members and Ex-Officio Members of the Board of Directors
Extending the Grant of P500 per Month Additional Compensation (ADCOM) to Government Personn
Allocated to Salary Grade 26 and Above
Payment of Additional Compensation
Implementing the Grant of Additional Compensation in the Amount of P500.00 per Month to Public
Teachers, and Uniformed Personnel of the Philippine National Police and the Armed Forces of the Ph
and Extending the Benefit to the Rest of the Personnel of the Government
Clarifying the Implementation of the Grant of Additional Compensation in the Amount of P500.00 p
to Contractual Personnel of the Government and to Local Officials and Employees
TYPE OF AUTHORITY
DBM Budget Circular
AUTHORITY No.
8
Date Issued
January 8, 1995
DBM-OPCCB Opinion Letter
N/A
October 31, 2007
Office of the City Accountant-
N/A
August 21, 2007
N/A
August 15, 2007
N/A
August 14, 2007
City Prosecution Office-GSC
N/A
August 9, 2007
Opinion Letter
DBM Budget Circular
10
March 29, 1996
DBM-ROCS Memorandum
DBM-OPCCB Memorandum
N/A
N/A
January 28, 2008

December 17, 2007
N/A
October 3, 2007
N/A
February 2, 2001
DBM-CPCB Memorandum
DBM Budget Circular
N/A
2007-3
July 7, 1994
November 29, 2007
DBM National Budget Circular
441
February 28, 1995
410
April 28, 1989
DBM Memorandum Order
228
March 29, 1989
CSC-DBM Joint Circular
2-A
July 1, 2005

CSC Resolution
DBM Department Order
2
000970
2003-1
October 4, 2004
October 6, 2004
January 2, 2003

CSC Resolution
2001-9
991231
97-20A
April 30, 2001

June 21, 1999
January 2, 1998
GSC Opinion Letter

City Prosecution Office-GSC
Opinion Letter
COA Indorsement Letter
97-20
October 10, 1997
COA Memorandum
96-051
November 8, 1996
DBM Budget Circular

DBM Budget Circular
2007-2
2007-1
October 1, 2007
April 23, 2007
DBM Budget Circular
2004-5A
October 7, 2005
DBM Budget Circular
2004-5
March 23, 2004
DBM Budget Circular
2003-6
September 29, 2003
DBM Budget Circular
2003-5
September 26, 2003
DBM National Compensation

Circular
DBM Compensation Policy
Guidelines
Guidelines
DBM Local Budget Circular
75
March 1, 1995
2000-2
September 6, 2000
98-1
March 23, 1998
62
July 29, 1996
2007-510
May 8, 2007
DBM-CPCB Memorandum
DBM-CPCB Memorandum
N/A
N/A
February 4, 2000
April 20, 1999
DBM-CPCB Memorandum
DBM Opinion Letter
N/A
N/A
January 12, 1998

March 10, 1997
N/A
August 10, 2000
DBM Memorandum
N/A
September 27, 2001
DBM-CPCB Memorandum
DBM-CPCB Memorandum
DBM-CPCB Memorandum
DBM Opinion Letter
N/A
N/A
N/A
N/A
October 6, 1998
November 6, 1997
July 29, 1996
July 29, 1996
DOST Memorandum Circular
001
March 23, 1995
N/A
May 22, 2013
N/A
December 1, 2009
DBM Memorandum
N/A
September 3, 2009
Office of the Barangay
N/A
August 26, 2009
Treasurer Opinion Letter

DILG Legal Unit
05
N/A
2005
September 18, 2006
CSC Opinion Letter
N/A
February 16, 2009
CSC Resolution
Memorandum Circular
071247
12
N/A
June 22, 2007

July 24, 2007
April 30, 2008
DBM Memorandum
N/A
N/A
March 11, 2008

September 21, 2006
DBM Memorandum
N/A
September 6, 2006
N/A
March 12, 2007
N/A
March 6, 2007
July 9, 2004
March 12, 2004
February 9, 2004
February 2, 2004
DBM Budget Execution

Guidelines
DBM Opinion Letter
2004-1
January 8, 2004
December 6, 2003
July 21, 2003
February 6, 2003
September 18, 2002
July 25, 2001
January 24, 2001
CSC Resolution
962875
April 30, 1996
August 31, 2000
DBM Opinion Letter
June 10, 2002
DBM Opinion Letter
September 10, 1998
DOST Opinion Letter

DBM Opinion Letter
2250-96
DBM Opinion Letter
April 17, 1996

September 24, 1996
March 6, 1996
DBM Office Order

DBM Internal Management
418-99
1
December 23, 1999

May 12, 1995
Policy Guidelines
DBM Memorandum
Administrative Order
263
November 28, 1995

March 28, 1996
452
May 20, 1996
316
February 24, 1997
65
March 3, 1997
Memorandum
March 31, 1997
DBM Memorandum
June 27, 1997
DBM-CPCB Memorandum
July 30, 1997
DBM-CPCB Memorandum
November 4, 1998
DBM Memorandum
August 21, 2000
October 23, 2000
DBM-Legal and Legislative
November 21, 2000
Service Memorandum
August 7, 2001
Service Memorandum
DBM Opinion Letter
January 3, 2002
January 3, 2002
365
October 10, 1997
DBM Budget Circular
13
October 15, 1997
DBM Circular Letter

98-16
37
October 29, 1998

November 21, 1998
DBM Budget Circular

16
November 26, 1998

December 12, 2000
DBM Circular Letter

2000-20
December 1, 2000
May 6, 1998
Service Memorandum
DBM-CPCB Memorandum
January 8, 1998
December 15, 1997
Service Memorandum
92-10
October 1, 1992
CSC Memorandum Circular
42
October 15, 1992
17
July 1, 1999
06
March 1, 2002
DILG Memorandum Circular
2006-57
June 6, 2006

Guidelines
CSC Opinion Letter
2000-1
June 7, 2000
291
November 19, 2003
DBM Opinion Letter
June 29, 2000
DBM Opinion Letter
DECS Opinion Letter

DBM Opinion Letter
April 27, 1998

February 20, 1998
September 3, 2012

1-2003
1-2003
April 11, 2003

April 21, 2003
August 10, 1993
DBM Circular Letter

DBM Circular Letter
2004-4
7-96
February 26, 2004

March 4, 1996
531
October 27, 2011
526
September 6, 2010
458-A
January 1, 1999
DBM National Compensation

Circular
Guidelines
65
March 22, 1991
2-93
June 14, 1993
May 28, 2004
April 27, 2004
January 16, 2004
January 6, 2004
DBM-BMB-B Memorandum
September 5, 2003
March 4, 2003
January 27, 2003
DBM Memorandum
December 20, 2002
May 4, 2002
May 2, 2002
DBM Memorandum
January 3, 2002
March 11, 2002
May 3, 2001
November 27, 2000
November 16, 2000
DBM-CPCB Memorandum
February 3, 1999
February 2, 1999
August 4, 1998
Service Memorandum
DBM Memorandum
October 12, 1998
DBM-CPCB Memorandum
DBM-CPCB Memorandum
DBM-CPCB Memorandum
January 4, 1999
November 17, 1999
June 17, 1998
DBM Memorandum
May 13, 1998
DBM-CPCB Memorandum
May 2, 1995
N/A
N/A
DBM Memorandum
August 10, 1993
DBM-CPCB Memorandum
DBM-CPCB Memorandum
March 2, 1993
February 26, 1993
DBM-CPCB Memorandum
DBM Opinion Letter
February 22, 1993

February 22, 1993
CSC Opinion Letter
July 2, 1992
DBM-CPCB Opinion Letter
January 23, 1992
CSC Opinion Letter
September 30, 1992
DBM Opinion Letter
February 9, 1991
DBM Memorandum
DBM-CPCB Memorandum
DBM-CPCB Memorandum
November 13, 1992

November 13, 1992
September 8, 1992
DBM Memorandum
August 25, 1992
DECS Opinion Letter
August 5, 1992
CSC Opinion Letter
February 22, 1991
DBM-CPCB Memorandum
September 26, 1991
DBM Memorandum
September 11, 1991
DBM Circular
March 29, 1990
Inter-Agency Memorandum
Circular
DBM-LWUA Memorandum
Circular
Circular
Circular
Circular
Circular
Circular
2014-3
December 3, 2014
2014-02
August 29, 2014
2014-01
April 21, 2014
2013-01-A
September 30, 2013
2013-01
August 2, 2013
2012-05
January 14, 2013
2012-04
December 7, 2012
2012-03
November 12, 2012
2012-02-A
October 31, 2012
2012-02
October 16, 2012
2012-01
August 13, 2012
2012-11
September 18, 2012
DBM Budget Circular

DBM Budget Circular
DBM Budget Circular
DBM Budget Circular
Guidelines
Guidelines
Guidelines
Guidelines
2008-5
2007-4
2006-4
2005-7
2008-39
December 11, 2008

December 14, 2007
December 13, 2006
December 15, 2005
December 8, 2008
2007-51
December 14, 2007
2006-58
December 14, 2006
2005-57
December 15, 2005
2013-7
June 25 2013
DBM-CPRS PBB Advisory
April 10, 2013
Circular
Circular
Circular
Circular
GCG Memorandum Circular
DBM PBB Advisory

DBM PBB Advisory
DBM PBB Advisory
1
2
1
December 2, 2013
November 21, 2012
November 8, 2012
25
December 21, 2011
Executive Order
80
250
213
1
July 20, 2012

December 10, 2008
December 12, 2007
April 27, 2006
February 9, 2010
September 24, 2003
February 26, 2003
December 4, 2002
July 11, 2001
DBM Memorandum
Office of the Provincial
Budget Officer-So. Cot
Opinion Letter
DBM Circular Letter
March 1, 2001
February 26, 2001
2011-9
September 29, 2011
Circular
Circular
Circular
Circular
2014-2
2012-4
2013-4
2011-5
December 2, 2014
December 17, 2012
November 25, 2013
December 26, 2011
DBM Budget Circular
2011-4
December 5, 2011
DBM Budget Circular

DBM-Office of the Sec. Aide
Memoire
DBM-Office of the Sec.
Department Order
UMCC-B.U.D.G.E.T-DBM
Resolution
UMCC-B.U.D.G.E.T-DBM
2009-2
March 20, 2009

December 1, 2011
65
December 13, 2011
2007-1A
January 25, 2006
2007-1
January 25, 2007
DBM
DBM
DBM
DBM
Budget
Budget
Budget
Budget
Resolution
Service Memorandum
DBM Budget Circular
March 21, 2006
2006-1
February 1, 2006
September 20, 2004
July 23, 2004
October 20, 2003
August 11, 2003
April 3, 2003
Pubic Sector LaborManagement Council

Resolution
04
November 14, 2002
DBM Budget Circular

DBM Budget Circular
Guidelines
2001-04
2000-19
2003-27
November 22, 2001

December 15, 2000
September 26, 2003
456
November 11, 1996

Guidelines
2003-26
September 26, 2003
September 23, 2002
November 5, 2004
DBM-CPCB Memorandum
July 31, 1996
DBM Memorandum
September 2, 1993
DBM Memorandum
August 5, 1992
DBM Internal Management
January 18, 1999
Policy Guidelines
DBM Budget Circular
DBM Budget Circular
2011-2
2009-3
September 26, 2011

August 18, 2009
DBM Budget Circular
12
April 7, 1997
DBM Budget Circular
4-B
February 2, 1996
DBM Budget Circular

DBM Budget Circular
DBM Circular Letter
DBM Opinion Letter
4-A
4
95-9
July 1, 1991
June 28, 1991
December 15, 1995
January 2, 1997
DBM-CPCB Memorandum
DBM-CPCB Memorandum
November 20, 1995

November 13, 1995
DBM-BLLA Memorandum
March 25, 1993
DMB-CPCB Memorandum
September 2, 1991
DBM-Legal Service
Memorandum
April 15, 2011
August 11, 2004
COA Memorandum
DBM Opinion Letter
2002-004
DBM Opinion Letter
January 15, 2002

December 6, 2001
December 3, 2002
DBM Budget Circular

2001-03
81
November 12, 2001

December 12, 2005
2005-502
October 26, 2005
374-A
December 27, 1983
374
November 3, 1983

Guidelines
DBM Budget Circular
2006-8
March 3, 2006
2006-2
March 2, 2006
DBM Circular Letter

DBM Circular Letter
DBM Budget Circular
2003-11
2002-2
17
October 22, 2003

January 2, 2002
February 24, 1999
DBM Circular Letter

86-3
53
January 22, 1986

May 17, 1993
76
August 17, 1993

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YEAR

Take Final action on requests of LGUs for realignment of

Delegation of Authority to DBM Ros

DBM Ros classification action shall be comprehensive to

Issue Advices of Allotments covering funds appropriated

Act on Budgetary Matters invlving SUCs

Issue Aas to LGUs covering the Release of IRA

To act on Budgetary Matters involving SUCs,LGUs, CAR

Decentralization of DBM Budget Operation and

Delegation of Signing Authorities to DBM officials

Approval of Travel under Sec 5 AO 248 that will last 7

The RDs are delegated the authority to take final action

RDs are delegated with the authority to exercise

Budget Operations accounting, managemnet position

Delegation of Signing Authorities to DBM officials on

Overtime services to be granted by Directors concerned

Municipality of Butig, LDS : Rasmia Salic vs. Mesug

Case of Barangay Bubong Madanding, Marantao, LDS

Datu Jamal Mamplai et al vs. SB of the Municipality of

Sp. Civil Case

Sp. Civil Case

Effect of Non-action of SP on vetoed appropriations

Validity of Appropriation Ordinance of Misamis Oriental

Appropriation for the acquisition of Motor Vehicles under

Appropriation for Study-Now-Pay-later project and

Validity of Increased Appropriation and New Item not

Power of SP to slash/reduce appropriation

Medical Expenses of SB Member per GAAM

Establishment of College Education Loan Fund

Repairs of Public elementary Schools charged against

Extraordinary & Miscellaneous/Discretionary Fund

Transfer of IRA by virtue of loan agreement between

Appropriation of IRA differential (tentative IRA and

Reenacted Budget - salaries & wages, honoraria of

Prioritization on Utilization of Appropriations - Terminal

Terminal Leave Benefits Devolved personnel - Local and

Entitlement to additional monthly allowance of Pairing

Conflict between LBC No. 63 an Sec. 391 of RA No.

Entitlement to advance payment of 1/2 year end bonus

Barangay tanods and Lupong Tagapamayapa - "Other

Enmtitlement to honoraria of Reinstated SK Chairmen

Entitlement to mid year bonus of coterminous employee

Withdrawal of Budget from the Reviewing Authorities;

Subsitence and laundry Allowances, Additional Cash

Admistrative Order No. 5, s.2001

Entitlement to YEB and Cash gift of Employee found

Entitlement to Retirement gratuity without deduction of

Entitlement to Educational Assistance of an employee of

DECS Secretary authority to decide on matters involving

Republic Act No. 6758

Year- End Benefits - Advance Payment of contarctual

Economy Measures/Fiscal Autonomy

Appropriate Funding Source for Recall Election

Hiring/Granting of Scholarship to Contractual Personnel

Increase in the Declaration of Dividend

Insurance Coverage for Barangay Chairman

Backwages and Benefits

Entitlement to year End Benefits of Employees with

Entitlement to Honoraria of detailed Personnel