GAA 2013_General Provisions

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    Sec. 3. Fees, Charges and Assessments. All

    fees, charges, assessments, and other receipts

    or revenues collected by departments,bureaus and offices in the exercise of their

    functions, at such rates as are now or may be

    approved by the appropriate approving

    authority shall be deposited with the National

    Treasury as income of the General Fund

    RECEIPTS AND INCOME

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    RECEIPTS AND INCOME

    Sec. 4. Reversion and Closure of SpecialAccount in General Fund and Fiduciary or

    Trust Funds. All departments, bureaus and

    offices are mandated to revert all balancesofSpecial Account in the General Fund and

    Fiduciary or Trust Funds to the General Fund

    in any of the following instances: (i) when

    their terms have expired; or (ii) when they

    are no longer necessary for the attainment

    of the purposes for which said funds were

    established.

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    RECEIPTS AND INCOME

    Sec. 5. Revolving Fund. Revolving funds

    shall be established and maintained only forreceipts derived from business-type

    activities of government agencies and which

    are expressly created and authorized by law

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    RECEIPTS AND INCOME

    Sec. 6. Trust Receipts. Receipts from non-

    tax sources, including insurance proceeds

    and donations for a term not exceeding one

    (1) year, authorized by law or contract for

    specific purposes

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    RECEIPTS AND INCOME

    Sec. 7. Donations for a Term Exceeding

    One (1) Year. Department, bureaus and

    offices, including SUCs may accept

    donations, contributions, grants or gifts, in

    cash or in kind, from various sources,

    domestic or foreign, for the purposes

    relevant to their functions

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    RECEIPTS AND INCOME

    Sec. 9. Receipts Arising from Build-Operate-TransferTransactions and Its Variant Schemes.

    Notwithstanding the provision of Section 6, receipts, such as toll

    fees, charges and other revenues arising from public sector projects

    implemented through build-operate-and-transfer arrangement andother variants pursuant to R.A. No. 6957, as amended by R.A. No.

    7718, collected by an office or agency of the National Government

    but which shall accrue to the proponent private company or

    individual in accordance with the contract entered into by said

    government office or agency and the project proponent, shall be

    deposited in an authorized government depository bank and booked

    as trust liability account of the agency concerned to be utilized

    exclusively for the fulfilment of obligations as prescribed under the

    contract

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    RECEIPTS AND INCOME

    Sec. 11. Sale of OfficialPublications. Departments, bureaus and

    offices, including SUCs are authorized to

    sell their official publications whether

    electronically or through other means.The

    proceeds derived from such sale shall be

    deposited with the National Treasury as

    income of the General Fund.

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    RECEIPTS AND INCOME

    Sec. 12. Sale of Non-Serviceable, Obsolete

    or Unnecessary Equipment. Departments,

    bureaus and offices, including SUCs are

    hereby authorized to sell non-serviceable,

    obsolete,or unnecessary equipment,

    including motor vehicles

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    RECEIPTS AND INCOME

    Sec. 13. National Internal Revenue Taxes and

    Import Duties. The following are deemed

    automatically appropriated:

    (a) National internal revenue taxes and import

    duties payable or assumed by departments,

    bureaus and offices, including SUCs to the

    National Government arising from foreign

    donations, grants and loans;

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    RECEIPTS AND INCOME

    (b) Non-cash tax transactions of the following

    national government agencies:

    (c) Tax expenditure subsidies granted by the

    Fiscal Incentives Review Board to GOCCs, the AFP

    Commissary and Exchange Service, the PNP

    Service Store System, and the Procurement

    Service Exchange Marts or PX Marts

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    RECEIPTS AND INCOME

    Sec. 14. Loan Agreements. Departments,

    bureaus and offices, including SUCs and

    GOCCs engaged in banking, shall in no case

    enter into foreign or domestic loan

    agreements, whether in cash or in kind

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    EXPENDITURES

    Sec. 15. Use of the Current Years

    Appropriations. All departments, bureaus

    and offices, including SUCs, shall ensurethat the appropriations in this Act shall be

    disbursed only for the purposes authorized

    herein and incurred during the current year.

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    EXPENDITURES

    Sec. 16. Use of GovernmentFunds. Government funds shall be utilized

    in accordance with the appropriations

    authorized for the purpose.

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    EXPENDITURES

    Sec. 17. Lease-Purchase Agreements.Departments, bureaus and offices,

    including SUCsare authorized to use its

    annual rental appropriations for officespace or building for the acquisition of its

    office building under a lease- purchase

    agreement until full payment thereof

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    EXPENDITURES

    Sec. 18. Purchase of Supplies, Materialsand Equipment Spare Parts for Stock. The

    inventory of supplies, materials and

    equipment spare parts to be procured outof available funds shall at no time exceed

    the normal three-month requirement,

    subject to pertinent rules and regulations

    issued by competent authority

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    EXPENDITURES

    Sec. 19. Emergency Purchases. Agencies of

    the government are authorized to make

    emergency purchases of supplies, materialsand spare parts of motor transport

    equipment when there is an unforeseen

    contingency requiring immediate purchase,subject to the conditions prescribed under

    R.A. No. 9184 and its Revised Implementing

    Rules and Regulations.

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    EXPENDITURES

    Sec. 20. Procurement of Domesticand Foreign Goods.All appropriations

    for the procurement of equipment,

    supplies and materials, and otherproducts and services authorized in this

    Act shall be used in accordance with the

    provisions of C.A. No. 138, Section 43of R.A. No. 9184 and its Revised IRR.

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    EXPENDITURES

    Sec. 21. Contracting Multi-Year Projects. In

    the implementation of multi-year projects

    where the total cost is not provided in thisAct, departments, bureaus and offices shall

    request the DBM for the issuance of a

    Multi-Year Obligational Authority followingthe guidelines under DBM Circular Letter

    No. 2004-12 dated October 27, 2004.

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    EXPENDITURES

    Sec. 22. Printing and PublicationExpenditures. Departments, bureaus and

    offices, including SUCs and GOCCs, are

    hereby given the option to engage theservices of private printers in their printing

    and publication activities, subject to public

    bidding in accordance with R.A. No. 9184,

    its Revised IRR, and to pertinent accounting

    and auditing rules and regulations

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    EXPENDITURES

    Sec. 23. Extraordinary and MiscellaneousExpenses. Appropriations authorized herein

    may be used for extraordinary expenses of

    the following officials and those ofequivalent rank as may be determined by

    the DBM not exceeding:

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    EXPENDITURES

    (a) P220,000 for each DepartmentSecretary;

    (b) P90,000 for each Department Undersecretary;

    (c) P50,000 for each Department Assistant Secretary;

    (d) P38,000 for each head of bureau or organization ofequivalent rank, and for each head of a Department RegionalOffice;

    (e) P22,000 for each head of a Bureau Regional Office ororganization of equivalent rank; and

    (f) P16,000 for each Municipal Trial Court Judge, MunicipalCircuit Trial Court Judge, and Sharia Circuit Court Judge.

    In addition, miscellaneous expenses not exceeding Seventy-Two Thousand Pesos (P72,000) for each of the offices underthe above named officials are herein authorized.

    Sec. 23. Extraordinary and Miscellaneous Expenses contn

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    EXPENDITURES

    For the purpose of this section, extraordinary and miscellaneousexpenses shall include, but shall not be limited to expenses incurred for:

    (a) Meetings, seminars and conferences;

    (b) Official entertainment;

    (c) Public relations;

    (d) Educational, athletic and cultural activities;

    (e) Contributions to civic or charitable institutions;

    (f) Membership in government associations;

    (g) Membership in national professional organizations duly accredited by

    the Professional Regulations Commission; (h) Membership in the Integrated Bar of the Philippines;

    (i) Subscription to professional technical journals and informativemagazines, library books and materials;

    (j) Office equipment and supplies; and

    (k) Other similar expenses not supported by the regular budgetallocation.

    Sec. 23. Extraordinary and Miscellaneous Expenses contn

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    EXPENDITURES

    Sec. 24. Travelling Expenses. Officials andemployees of the government may be allowedpayment of claims for reimbursement of travellingand related expenses incurred in the course of

    official travel which are in excess of the authorizedrates, certified by the head of the agency concernedas absolutely necessary in the performance of anassignment, and supported by receipts,chargeable

    to available allotment for travelling expenses,subject to the provisions of E.O. Nos. 248 and 248-A,s. 1995, as amended by E.O. No. 298.

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    EXPENDITURES

    Sec. 25. Cultural and Athletic Activities. Of theappropriations authorized in this Act for the

    MOOE of each department, bureau, office or

    agency, an annual amount not exceeding OneThousand Five Hundred Pesos (P1,500) per

    employee-participant may be used for the

    purchase of costume or uniform, and other

    related expenses in the conduct of cultural and

    athletic activities.

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    EXPENDITURES

    Sec. 26. Science and Technology Research. Theappropriations of departments, bureaus and

    offices, including SUCs for research and

    development (R&D) in agricultural and fisheries,and in natural resources, environment,

    technological and engineering sciences shall be

    released upon recommendation of the DA and

    DOST, respectively.

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    EXPENDITURES

    Sec. 27. Human Resources Development and TrainingPrograms. All agencies of the government shall review and

    formulate their human resource development and training

    programs to make the same responsive to the

    organizational needs and manpower requirements ofagencies and the need to train personnel in appropriate

    skills and attitudes. They shall likewise include in their

    human resource development and training programs

    measures to promote morale, efficiency, integrity,responsiveness, progressiveness, courtesy as well as

    nationalism and patriotism in the civil service. Such

    training programs shall be consistent with the rules and

    regulations issued by the CSC for the purpose.

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    EXPENDITURES

    Sec. 28. Programs and Projects Related to Genderand Development. All agencies of the governmentshall formulate a Gender and Development (GAD)Plan designed to address gender issues within theirconcerned sectors or mandate and implementapplicable provisions under R.A. No. 9710 or theMagna Carta of Women, Convention on theElimination of All Forms of Discrimination AgainstWomen, the Beijing Platform for Action, the

    Millennium Development Goals (2000-2015), thePhilippine Plan for Gender- Responsive Development(1995-2025), and the Philippine Development Plan(2011-2016).

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    EXPENDITURES

    Sec. 29. Programs and Projects Related to Senior

    Citizens and Differently-Abled. All agencies of

    the government shall formulate plans, programsand projects intended to address the concerns of

    senior citizens and differently-abled person,

    insofar as it relates to their mandated functions

    and integrate the same in their regular activities.

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    EXPENDITURES

    Sec. 30. Projects Related to Youth. All agenciesof the government are encouraged to provide

    allocation for youth development projects and

    activities within the framework of the PhilippineMedium-Term Youth Development Plan. The

    National Youth Commission, in coordination with

    the DBM and NEDA, shall formulate a set of

    guidelines for the implementation of projects

    related to youth.

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    EXPENDITURES

    Sec. 31. Productivity Development and Food

    Security. All agencies of the government shall

    plant rice and other crops whenever feasible on

    government lands in its possession to develop

    productivity and promote food security.

    Implementation of this section is subject to

    guidelines issued by the DA and other agenciesconcerned.

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    EXPENDITURES

    Sec. 32. National Greening Program. All agencies

    of the government shall plant trees in lands of

    the public domain in support of the National

    Greening Program under E.O. No. 26, s. 2011.

    Implementation of this section is subject to

    guidelines issued by the DENR.

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    EXPENDITURES

    Sec. 33. Disaster Prevention, Mitigation and

    Preparedness Projects. All agencies of the

    government are encouraged to implement

    projects designed to address disaster risk

    reduction and management activities under R.A.

    No. 10121.Implementation ofthis section is

    subject to guidelines issued by the NationalDisaster Risk Reduction and Management

    Council.

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    EXPENDITURES

    Sec. 34. Climate Change Mitigation. All agencies

    of the government shall integrate energy-savings

    solutions in the planning and implementation ofall infrastructure projects to mitigate the effects

    of climate change pursuant to the provisions of

    R.A. No. 9729.

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    PERSONNEL AMELIORATION

    Sec. 35. Funding of PersonnelBenefits. Notwithstanding any provision of lawto the country, all personnel benefits costs ofgovernment officials and employees shall be

    charged against the funds from which theirsalaries are paid. Accordingly, in no case shallpersonnel benefits costs drawn from special

    accounts, fiduciary or trust, or other sources offunds be charged against the General Fund of theNational Government.

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    PERSONNEL AMELIORATION

    Sec. 36. Remittance of CompulsoryContributions. Notwithstanding the provisions ofLOINo. 1102 dated January 13, 1981, thegovernment and employee share in the compulsorycontributions to the Employees CompensationCommission, PHILHEALTH, GSIS and HDMF pursuantto P.D. No. 626, as amended, R.A. No. 6111, R.A. No.7875,R.A. No. 8291, and R.A. No. 9679, respectively,shall be remitted directly by departments, bureaus

    and offices to the respective recipient agenciesunless a different arrangement is agreed upon inwriting among the DBM, the remitting agency, andthe recipient agency

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    PERSONNEL AMELIORATION

    Sec. 37. Authorized Deductions.(a) The BIR, PHILHEALTH, GSIS, and HDMF;

    (b) Mutual benefits associations, thrift banks and non-stock savings and loan associations duly operating underexisting laws which are managed by and/or for thebenefit of government employees;

    (c) Associations/cooperatives/provident funds organizedand managed by government employees for their benefitand welfare;

    (d) Duly licensed insurance companies accredited byappropriate government agency; and

    (e) Rural banks accredited by the Bangko Sentral ngPilipinas.

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    PERSONNEL AMELIORATION

    Sec. 38. Service Fees. Departments, bureaus, officesand agencies, which collect service fees for thepayment of any obligation through authorizeddeductions under the preceding section, shalldeposit said service fees with the National Treasury,to be recorded in its books of accounts as trustreceipts. Said service fees shall be used exclusivelyfor the operation of a Provident Fund in favor of allits employees in accordance with A.O. No. 279, s.

    1992 and pertinent rules and regulations. TheProvident Fund shall be used for loaning operationsand other purposes beneficial to all members asmay be approved by its governing board.

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    PERSONNEL AMELIORATION

    Sec. 39. Personnel Economic Relief Allowance. Thepersonnel economic relief allowance (PERA) isgranted to government personnel stationed in thePhilippines in order to supplement their salaries due

    to the rising cost of living. The PERA, in the amountof Two Thousand Pesos (P2,000) per month, shall begranted to civilian government personnel whetheroccupying regular, contractual, or casual positions,

    appointive or elective whose positions are coveredby R.A. No. 6758, as amended, as well as to themilitary and uniformed personnel

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    PERSONNEL AMELIORATION

    Sec. 40. Uniform or Clothing Allowance. Theappropriations provided for each department,bureau, office or agency may be used for uniformor clothing allowance of employees at not more

    than Five Thousand Pesos (P5,000) each perannum, subject to the rules and regulationsissued by the DBM. In case of deficiency, or in

    the absence of appropriation for the purpose,the requirements shall be charged againstavailable savings of the agency.

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    PERSONNEL AMELIORATION

    Sec. 41. Magna Carta Benefits. The payment ofmagna carta benefits of public health workers

    and scientists, engineers, researchers, and other

    science and technology personnel in thegovernment shall be limited to the

    appropriations authorized in this Act for the

    purpose. Augmentation thereof from any

    available savings of the agency concerned shall

    be subject to the approval by the DBM.

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    PERSONNEL AMELIORATION

    Sec. 42. Special Counsel Allowance. Lawyer-personnel,including those designated to assume the duties of a legalofficer and those in the legal staff of departments,bureaus, offices or agencies of the National Governmentdeputized by the Office of the Solicitor General to appearin court as special counsel in collaboration with theSolicitor General or prosecutors concerned, are herebyauthorized an allowance of One Thousand Two HundredFifty Pesos (P1,250) for each appearance or attendance ofhearing except pursuant to a motion for extension,chargeable to savings in the appropriations of theirrespective offices, but not exceeding Five Thousand Pesos(P5,000) per month

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    PERSONNEL AMELIORATION

    Sec. 43. Hazard Duty Pay. Hazard pay shall begranted to officials and employees who are actually

    assigned to, and performing their duties in, strife-

    torn or embattled areas as may be determined and

    certified by the Secretary of National Defense and

    for the duration of such assignment.

    The grant of hazard duty pay shall be subject to the

    rules and regulations prescribed under BudgetCircular No. 2005-4 and other rules and regulations

    issued by the DBM.

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    PERSONNEL AMELIORATION

    Sec. 43. Honoraria. The respective agency appropriationsfor honoraria shall only be paid to the following:

    (a) Teaching personnel of the DepEd, TESDA, SUCs andother educational institutions, engaged in actual

    classroom teaching, whose teaching load is outside of theregular office hours or in excess of the regular load;

    (b) Those who act as lecturers, resource persons,coordinators and facilitators in seminars, training

    programs, and other similar activities in traininginstitutions, including those conducted by entities fortheir officials and employees wherein no seminar fees arecollected from participants;

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    PERSONNEL AMELIORATION

    Sec. 43. Honoraria. . . continuation

    (c) Chairs and members of commissions,boards, councils, and other similar entities,including personnel thereof who are not paidsalaries nor per diems but compensated in theform of honoraria as provided by law, rules andregulations;

    (d) Those who are involved in science andtechnological activities who render servicesbeyond their regular workload;

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    PERSONNEL AMELIORATION

    Sec. 43. Honoraria. . . continuation(e) Officials and employees assigned to special projects,subject to the following conditions:

    (i) Said special projects are reform-oriented or

    developmental, contribute to the improvement of servicedelivery and enhancement of the performance of thecore functions of the agency, and have specifictimeframes and deliveries for accomplishing objectives

    and milestones set by the agency for the year; and(ii) Such assignment entails rendition of work in additionto, or over and above, their regular workload.

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    PERSONNEL AMELIORATION

    Sec. 43. Honoraria. . . Continuation

    (f) Officials and employees authorized to receivehonoraria under R.A. No. 9184 and its Revised IRR.

    The grant of honoraria to the foregoing shall besubject to the guidelines prescribed under BudgetCircular No. 2003-5, as amended by Budget Circular

    No. 2007-1 and National Budget Circular No. 2007-510, Budget Circular No. 2007-2, and otherguidelines issued by the DBM.

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    PERSONNEL AMELIORATION

    Sec. 44. Representation and TransportationAllowances. The following officials of nationalgovernment agencies, while in the actualperformance of their respective functions, arehereby authorized monthly commutablerepresentation and transportation allowancescharged against appropriations authorized for thepurpose at the rates indicated below:

    (a) P14,000 for Department Secretaries;

    (b) P11,000 for Department Undersecretaries;

    (c) P10,000 for Department Assistant Secretaries;

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    PERSONNEL AMELIORATION

    Sec. 44. Representation and TransportationAllowances continuation

    (d) P9,000 for Bureau Directors and Department

    Regional Directors;(e) P8,500 for Assistant Bureau Directors,Department Assistant Regional Directors, BureauRegional Directors, and Department Service Chiefs;

    (f) P7,500 for Assistant Bureau Regional Directors;and

    (g) P5,000 for Chief of Divisions, identified as suchin the Personal Services Itemization and Plantilla of

    Personnel.

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    PERSONNEL AMELIORATION

    Sec. 45. Official Vehicles andTransport. Government motor transportation

    may be used by the following officials with costs

    chargeable to the appropriations authorized fortheir respective offices:

    (a) The President of the Philippines;

    (b) The Vice-President;(c) The President of the Senate;

    (d) The Speaker of the House of Representatives;

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    PERSONNEL AMELIORATION

    Sec. 45. Official Vehicles and Transport. . .Continuation

    (e) The Chief Justice and Associate Justices of theSupreme Court;

    (f) The Presiding Justices of the Court of Appeals,Court of Tax Appeals, and the Sandiganbayan;

    (g) The Department Secretaries, Undersecretaries,Assistant Secretaries and officials of equivalent

    rank;(h) Ambassadors, Ministers Plenipotentiary andConsuls in charge of consulates, in their respectivestations abroad;

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    PERSONNEL AMELIORATION

    Sec. 45. Official Vehicles and Transport. . .Continuation

    (i) The Chief of Staff, the Vice-Chief of Staff, and

    the Commanding Generals of the Major Servicesof the Armed Forces of the Philippines;

    (j) Heads of Constitutional Commissions and the

    Ombudsman;

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    PERSONNEL AMELIORATION

    Sec. 45. Official Vehicles and Transport. . .Continuation

    (k) Bureau Directors, Department RegionalDirectors and Bureau Regional Directors; and

    (l) Those who may be specifically authorized bythe President of the Philippines, theSenatePresident, with respect to the Senate, the

    Speaker, with respect to the House ofRepresentatives, and the Chief Justice, in thecase of the Judiciary.

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    PERSONNEL AMELIORATION

    Sec. 47.Quarters Privileges. Officials who

    are transferred form one station to another

    by virtue of agency policies on shuffling orrotation of personnel and do not own

    houses or rooms therein, shall be provided

    free quarters within their office premises.

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    PERSONNEL AMELIORATION

    Sec. 48. Employment of ContractualPersonnel. Heads of departments, bureaus,offices or agencies, when authorized in, andwithin the limits of their respective

    appropriations, under this Act, may hirecontractual personnel as part of the organizationto perform regular agency functions or specific

    vital activities or services which cannot beprovided by the regular or permanent staff of thehiring agency.

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    PERSONNEL AMELIORATION

    Sec. 49. Year-End Bonus and Cash Gift. The year-end bonus equivalent to one (1) month basic salaryand additional cash gift of Five ThousandPesos(P5,000)provided under R.A. No. 6686, asamended by R.A. No. 8441, shall be granted to allNational Government officials and employees,whether under regular, temporary, casual orcontractual status, on full-time or part-time basis,who have rendered at least a total of four (4)

    months of service including leaves of absence withpay from January 1 to October 31 of each year, andwho are still in the service as of October 31 of thesame year.

    SO O O

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    PERSONNEL AMELIORATION

    Sec. 50. Compensation and PositionClassification System of Government-Owned orControlledCorporations. Pursuant to theprovisions of R.A. No. 10149, the Governance

    Commission for GOCCs shall develop aCompensation and Position Classification Systemwhich shall apply to all officers and employees ofthe GOCCs whether covered by R.A. No. 6758, asamended or exempt therefrom, subject toapproval by the President of the Philippines.

    PERSONNEL AMELIORATION

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    PERSONNEL AMELIORATION

    Sec. 51. Use of Appropriations for RetirementGratuity and Terminal Leave. Appropriations

    authorized in this Act to cover retirement benefit

    claims shall be released directly to thedepartments, bureaus and offices concerned

    computed based on the provisions of applicable

    retirement laws, rules and regulations.

    PERSONNEL AMELIORATION

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    PERSONNEL AMELIORATION

    Sec. 51. Personal Liability of Officials orEmployees for Payment of Unauthorized

    PersonalServices Cost. No official or employee

    in any of the departments, bureaus and officesshall be paid any personnel benefits charged

    against public funds unless authorized by law.

    Grant of personnel benefits authorized by law

    but not supported by specific appropriations

    shall also be deemed unauthorized.

    RELEASE AND USE OF FUNDS

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    RELEASE AND USE OF FUNDS

    Sec. 52. Use of Savings. The President of thePhilippines, the Senate President, the Speaker ofthe House of Representatives, the Chief Justice ofthe Supreme Court, the Heads of Constitutional

    Commissions enjoying fiscal autonomy, and theOmbudsman are hereby authorized to usesavings in their respective appropriations toaugment any deficiencies incurred for thecurrent year in any item of their respectiveappropriations.

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    RELEASE AND USE OF FUNDS

    Sec. 53. Meaning of Savings and Augmentation. Savings referto portions or balances of any programmed appropriationin

    this Act free from any obligation or encumbrance which

    are:(i)still available after the completion or final

    discontinuance or abandonment of the work, activity orpurpose for which the appropriation is authorized; (ii)from

    appropriations balances arising from unpaid compensation

    and related costs pertaining to vacant positions and leaves of

    absence without pay; and (iii) from appropriations balancesrealized from the implementation of measures resulting in

    improved systems and efficiencies and thus, enabled agencies

    to meet and deliver the required or planned targets,

    programs, and services approved in this Act at a lesser cost.

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    Sec. 53. Meaning of Savings and Augmentation.. . continuation Augmentation implies theexistence in this Act of a program, activity, or

    project with an appropriation, which uponimplementation or subsequent evaluation ofneeded resources, is determined to be deficient.

    In no case shall a non-existent program, activity,or project, be funded by augmentation fromsavings or by the use of appropriations otherwiseauthorized in this Act.

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    Sec. 54. Rules in the Realignment ofSavings. Realignment of Savings from one allotmentclass to another shall require prior approval of theDBM.

    Departments, bureaus and offices, including SUCs,are authorized to augment any item of expenditurewithin Personal Services and MOOE, exceptintelligence funds which require prior approval ofthe President of the Philippines. However,

    realignment of funds among objects of expenditureswithin Capital Outlays shall require prior approval ofthe DBM.

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    Sec. 55. Rules in the Realignment of Savings for thePayment of Collective Negotiation Agreement Incentives.Savings from allowable MOOE allotments generated out ofcost-cutting measures identified in the Collective

    Negotiation Agreements (CNAs) and supplements theretomay be used for the grant of CNA incentive by agencieswith duly executive CNAs: PROVIDED, that one-timeannual payment of CNA incentives must be made throughwritten resolution signed by representatives of both labor

    and management, and approved by the agency head:PROVIDED, FURTHER, That the funding resources andamount of CNA incentives shall, in all cases, be limited toallowable MOOE allotments and rates determined by theDBM, respectively.

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    Sec. 56. Priority in the Use of Savings. In the useof savings, priority shall be given to theaugmentation of the amounts set aside forcompensation, year-endbonus and cash gift,

    retirement gratuity, terminal leave benefits, old-age pension of veterans and other personnelbenefits authorized by law, and thoseexpenditure items authorized in agency specialprovisions and in other sections of the GeneralProvisions in this Act.

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    Sec. 57. Mandatory Expenditures. The amounts

    programme for petroleum, oil and lubricants as

    well as for water, illumination and powerservices, telephone and other communication

    services, and rent requirements shall be

    disbursed solely for such items of expenditures

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    Sec. 58. Expenditures for Business-Type

    Activities. Appropriations for the procurement of

    supplies and materials intended to be utilized inthe conduct of business-type activities shall be

    disbursed solely for such business-type activity

    and shall not be realigned to any other

    expenditure item.

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    Sec. 60. Confidential Funds. Confidential fundsauthorized in this Act shall only be released ordisbursed upon approval of the DepartmentSecretary concerned.

    Confidential expenses refer to those related tosurveillance activities in civilian governmentagencies that are intended to support the mandateor operations of the agency.

    Implementation of this section shall be subject toguidelines to be issued by the DBM.

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    Sec. 61. Use and Release of Confidential andIntelligence Funds for Government Ownedand/or Controlled Corporations and LocalGovernment Units. No amount shall be released

    or disbursed by GOCCs for confidential orintelligence activities unless approved by thePresident of the Philippines specifically identifiedand authorized as such confidential orintelligence fund in their corporate operatingbudgets

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    Sec. 62. Realignment of Funds for Foreign-Assisted Projects. The amount appropriated in

    this Act for the implementation of foreign-

    assisted projects, including loan proceeds andpeso counterpart, shall not be realigned except

    to other foreign-assisted projects

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    Sec. 63. Availability of Appropriations. Allappropriations authorized in thisAct shall be available for release and obligationfor the purposes specified, and under the same

    special provisions applicable thereto, until theend of FY 2013: PROVIDED, That a report onthese releases and obligations shall be submittedto the Senate Committee on Finance and HouseCommittee on Appropriations, either in printedform or by way of electronic document.

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    Sec. 64. Prohibition Against Impoundment ofAppropriations. No appropriations authorized under

    this Act shall be impounded through retention or

    deduction, unless in accordance with the rules and

    regulations to be issued by the DBM: PROVIDED,

    That all the funds appropriated for the purposes,

    programs, projects, and activities authorized under

    this Act, except those covered under theUnprogrammed Fund, shall be released pursuant to

    Section 33 (3), Chapter 5, Book VI of E.O. No. 292.

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    Sec. 65. Unmanageable National Government BudgetDeficit. Retention or deduction of appropriations authorized inthis Act shall be effected only in cases where there is anunmanageable National Government budget deficit.

    Unmanageable National Government budget deficit as used inthis section shall be construed to mean that: (i) the actualNational Government budget deficit has exceeded thequarterly budget deficit targets consistent with the full-yeartarget deficit as indicated in the BESF submitted by thePresident and approved by Congress pursuant to Section 22,Article VII of the Constitution, or (ii) there are clear economic

    indications of an impending occurrence of such condition, asdetermined by the Development Budget CoordinatingCommittee and approved by the President.

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    Sec. 66. Prohibition Against Retention orDeduction of Allotment. Fund releases from

    appropriations providedin this Act shall be

    transmitted intact or in full to the officeoragency concerned. No retention or deduction as

    reserves or overhead shall be made, except as

    authorized by law, or upon direction of the

    President of the Philippines.

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    Sec. 67. Direct Release of Funds to RegionalOffices and Other Implementing Units. Funds

    allotted for regional offices and other

    implementing units but included in the budgetsof their Central Offices or which are specifically

    allocated for the different regions/implementing

    units shall be released directly to said regional

    offices/implementing units.

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    Sec. 68. Lump-Sum Appropriations. Release oflump-sum appropriations shall only be made

    upon submission by the government agency

    concerned toDBM of the complete details or list of sub-

    programs/activities or sub-projects with the

    corresponding cost up to the lowest level i.e.,

    provincial, city or municipal level, as the case

    may be.

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    Sec. 69. Certification of Availability of Funds. Noexpenditures of obligations chargeable against

    any authorized allotment shall be incurred by

    departments, bureaus and offices, including

    SUCs without first securing a certification of

    availability of funds for the purposed from the

    agency chief accountant, subject to Section 40,

    Chapter 5 and Section 58, Chapter 7, Book VI of

    E.O. No. 292

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    Sec. 70. Disbursement of Funds. Disbursement

    of public funds for obligations incurred with

    proper authority for its incurrence shall be

    disbursed only through the BTr and/or

    authorized servicing banks under the Modified

    Disbursement Scheme.

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    Sec. 71. Limitations on Cash Advance andReportorial Requirements. Notwithstanding any

    provision of law to the contrary, cash advances

    shall not be granted until such time that the

    earlier cash advances availed of by the officials or

    employees concerned shall have been liquidated

    pursuant to pertinent accounting and auditing

    rules and regulations.

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    Sec. 72. Requirements on Fund Transfers to CivilSociety Organizations.Fund transfers to Civil

    Society Organizations (CSOs) shall be made only

    when earlier fund releases, if any, have been fully

    liquidated and at least seventy percent (70%) of

    the latest fund transfer availed of by the CSOs

    shall have been liquidated pursuant to pertinent

    accounting and auditing rules and regulations.

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    Sec. 73. Personal Liability of Officials andEmployees for the Incurrence of Payment ofUnauthorized or Unlawful Obligation orExpenditure. Any and all officials or employees whowill authorize, allow or permit, as well as those who

    are negligent in the performance of their duties andfunctions which resulted in, the incurrence orpayment of unauthorized and unlawful obligation orexpenditure shall be personally liable to the

    government for the full amount committed orexpended, and shall be subject to disciplinaryactions in accordance with Section 43, Chapter 5 andSeciton 80, Chapter 7, Book VI of E.O. No. 292.

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    Sec. 74. Organizational and Staffing PatternChanges. Unless otherwise provided by law or

    directed by the President of the Philippines, no

    organizational units or changes in key positions

    in any department or agency shall be authorized

    in their respective organizational structures and

    staffing patterns and funded from appropriations

    provided under this Act.

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    Sec. 75. Institutional Strengthening andProductivity Improvement in Agency

    Organization andOperations and

    Implementation of Reorganization Mandated by

    Law. The government shall adopt institutional

    strengthening measures to improve service

    delivery and enhance productivity.

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    Sec. 75. Institutional Strengthening andProductivity Improvement in Agency OrganizationandOperations and Implementation ofReorganization Mandated by Law. . . Continuation

    Heads of departments, bureaus, offices, agencies,and other entities of the Executive Branch shall: (i)conduct a comprehensive review of their respectivemandates, missions, objectives, functions, programs,projects, activities, systems and procedures; (ii)

    identify areas where improvements are necessary;and (iii) implement corresponding structural,functional and operational adjustments that willresult in streamlined organization and operations

    and improved performance and productivity.

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    Sec. 76.Performance-Based Budgeting. TheOrganizational Performance Indicator Framework(OPIF) shall be the conceptual and operationalframework to institutionalize performance or

    results-based budgeting in the departments,bureaus and offices, including SUCs and GOCCs. Theannual budgetary levels of national governmentagencies shall consider agency physical

    accomplishments vis--vis targets formulated interms of Major Final Outputs (MFOs) and theircorresponding Performance Indicators (PIs).

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    Sec. 77. Service Contracts. Departments,bureaus and offices including SUCs and GOCCs,

    are hereby authorized to enter into service

    contracts with other government agencies,

    private firms, individuals, or NGOs for services

    related or incidental to their respective functions

    and operations, whether on a part-time or full-

    time basis.

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    Sec. 78. Electronic Interconnection through the

    Internet and E-Commerce Application.

    Departments, bureaus and offices, including

    SUCs and GOCCs, may use existingappropriations to install an electronic on-line

    network to facilitate the open, speedy and

    efficient electronic on-line transmissionconveyance and use of electronic data messages

    or documents consistent with R.A. No. 8792

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    Sec. 79. Implementation of Executive Order No.

    429, Series of 2005. The appropriations provided

    in this Act for the regional/field offices in Region

    IV-B may be realigned to Region VI to implement

    E.O. No. 429, s. 2005 upon approval by the

    President of the Philippines of the

    implementation plan to be submitted by theDILG under A.O. No. 129, s. 2005.

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    Sec. 80. Transfer of National Government Agencies andFunds to the Autonomous Region inMuslimMindanao. National government offices and agencies inthe ARMM which are not excluded under paragraph 9,

    Section 2, Article V of R.A. No. 6734, as amended bySection 3, Article IV of R.A. No. 9054, together with theirpersonnel, equipment, properties and budgets shall beplaced under the control and supervision of the ARMMRegional Government, pursuant to a schedule prescribed

    by the Oversight Committee in accordance with itsmandate under the provisions of R.A. No. 6734, asamended by R.A. No. 9054. Prior to said transfer, saidagencies of the National Government shall continue theiroperations and the discharge of their respective functions.

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    Sec. 81. Allocation for Autonomous Region in MuslimMindanao in Nationwide Projects. In the implementationof nationwide programs, projects, and activities, whetherfunded under this Act or other laws, the implementingagency shall ensure that the requirements of ARMM are

    provided. The funds for the purpose shall be releasedbased on, and made only upon submission by theimplementing agencies concerned of the allocation forARMM per province. The respective heads of theimplementing agencies shall be responsible for ensuring

    that the amounts allocated for ARMM per province areposted on the respective official websites of theimplementing agencies.

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    Sec. 82. Allocation of National GovernmentAgencies for the Autonomous Region in MuslimMindanao. National projects allocated for theARMM by the NG agencies at the instance/request

    of the Representative of the Congressional Districtmay be implemented by the ARMM RegionalGovernment: PROVIDED, That the Representative ofthe District concerned shall be informed of the

    release of the amounts and status ofimplementation of the programs and projectsfunded from the said allocation.

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    Sec. 83. Internal Revenue Allotment of

    LGUS. The IRA which is automatically

    appopriated shall be apportioned among LGUs,

    including provinces, cities, and municipalitiescreated, approved, and ratified in 2011, in

    accordance with the allocation formula

    prescribed under Section 285 of R.A. No. 7160

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    Sec. 84. Use and Disbursement of InternalRevenue Allotment of LGUs. The amount

    appropriated for the LGUs share in the Internal

    Revenue Allotment shall be used in accordance

    with Sections 17 (g) and 287 of R.A. No. 7160.

    The annual budgets of LGUs shall be prepared in

    accordance with the forms, procedures and

    schedules prescribed by the DBM and thosejointly issued with the Commission on Audit.

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    Sec. 85. Strict Adherence to ProcurementProcedures, Laws, Rules and Regulations. In the

    procurement of infrastructure projects, goods

    and consulting services, including works

    undertaken by administration, all government

    agencies shall strictly adhere to the provisions

    ofR.A. No. 9184, its Revised Implementing Rules

    and Regulations (IRR) and other guidelines thatmay be issued by the GPPB

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    Sec. 86.Purchase of Common-Use Supplies. All nationalgovernment agencies including SUCs and GOCCs shallpurchase from the Procurement Service (PS) all common-use supplies listed in the PS catalogue as mandated underLOI No. 755 dated October 18, 1978.

    The PS shall regularly update its catalogue to include allcommonly used items procured by departments, bureausand offices such as, but not limited to, information andcommunications technology requirements, software

    licenses, and telecommunications services, to ensure cost-efficiency.

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    Sec. 87. Construction Standards andGuidelines. Appropriations authorized under thisAct for the construction of buildings for SUCs,schools, hospitals, sanitaria, health centers andhealth stations, roads and bridges, and irrigation

    systems, among others, shall be implemented onlyin accordance with the appropriate standards andspecifications for the planning, survey, design andconstruction of the project as prescribed by the

    DepEd, DPWH, DOTC, DA-NIA, as the case may be. Inaddition, land use and zoning guidelines asprescribed by existing laws, rules and regulationsshall be strictly observed.

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    Sec. 88. Implementing Agency for NationallyFunded Projects. Pursuant to Section 17 (c) of R.A.No. 7160, projects, facilities, programs and servicesfunded under this Act shall be implemented by the

    appropriate government agency irrespective of thenature and location of such projects, facilities,programs and services: PROVIDED, Thatthe NationalGovernment may delegate the implementation

    thereof to the LGUs with the capability to and whowill actually implement the project by themselvesthrough the execution of a MOA

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    Sec. 89. Submission of Annual Operating Budgets for RetainedIncome and Audited FinancialStatements. Alldepartments,bureaus, and offices, including SUCs authorized by law toretain and/or use income shall prepare and submit to the DBMtheir respective annual operating budgets covering saidincome and the corresponding expenditures not later than

    November 15, 2012, and their FY 2012 audited financialstatements not later than March 1, 2013.

    Failure to submit said annual operating budget and the auditedfinancial statements shall render any disbursement from saidretained income void, and shall subject the erring officials and

    employees to disciplinary actions in accordance with Section43, Chapter 5, and Section 80, Chapter 7, Book VI of E.O. No.292, and to appropriate criminal action under existing penallaws.

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    Sec. 90. Report on Compliance with COA Audit

    Findings and Recommendations. All departments,

    bureaus and offices, including SUCs, GOCCs and

    LGUs, shall within sixty (60) days from their receiptof the COA annual audit report submit, either in

    printed form or by way of electronic document, to

    the COA a status report on the actions taken on said

    audit findings and recommendations, copy furnished

    the DBM, House Committee on Appropriations and

    Senate Committee on Finance.

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    Sec. 91. Submission of Quarterly Financial and NarrativeAccomplishment Reports. Within thirty (30) days after theend of each quarter, each department, bureau and office,including SUCs, shall submit a quarterly financial and

    narrative accomplishment reports to the HouseCommittee on Appropriations and Senate Committee onFinance, copy furnished the DBM, COA, and theappropriate Committee Chairman of the House ofRepresentatives. The financial report shall show the

    cumulative allotments, obligations incurred/liquidated,total disbursements, unliquidated obligations, unobligatedand unexpended balances, and the results of expendedappropriations.

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    Sec. 92. Transparency in Infrastructure Projects. All agenciesof the government implementing infrastructure projects shallpost on their respective websites within thirty (30) calendardays from entering into contract with the winning contractorthe following information per project: (i) project title anddetailed description which shall include the nature andlocation thereof; (ii) the detailed estimates in arriving theApproved Budget for the Contract; and (iii) the winningcontractor and the detailed estimates of the bid as awarded.

    The government agencies concerned shall likewise post ontheir respective websites within thirty (30) calendar days fromthe issuance of a certificate of completion the following: (i)detailed actual cost of the project; and (ii) variation ordersissued, if any.

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    Sec. 93. Transparency Seal. To enhance transparency and enforceaccountability, all national government agencies shall maintain atransparency seal to be posted on their official websites. Thetransparency seal shall contain the following information: (i) theagencys mandates and functions, names of its officials with their

    position and designation, and contact information; (ii) annual reports,as required under National Budget Circular Nos. 507 and 507-A datedJanuary 31, 2007 and June 12, 2007, respectively, for the last three (3)fiscal years; (iii) their respective approved budgets and correspondingtargets immediately upon approval of this Act; (iv) major programs andprojects categorized in accordance with the five key results areas under

    E.O. No. 43, s. 2011; (v) the program/projects beneficiaries as identifiedin the applicable special provisions; (vi) status of implementation andprogram/project evaluation and/or assessment reports; and (vii) annualprocurement plan, contracts awarded and the name ofcontractors/suppliers/consultants.

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    Sec. 94. Exemption from Garnishment. All

    amounts appropriated and released under this

    Act shall be exempt from garnishment.

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    END OF PRESENTATION

    THANK YOU VERY MUCH FOR

    LISTENING

    Presenter: Dimsy V. Lucas

    A Certified Public Servant