Documentary Requirements of Budgetary Requests

I.REVIEW OF BUDGET

A.Annual Budget

Transmittal letter of the Sanggunian Secretary to the Local Sanggunian

Budget Message of the Local Chief Executive (LCE)

Appropriation Ordinance, bearing the official seal of the Local Government Unit (LGU), duly signed by the Presiding Officer, attested to by the Secretary to the Sanggunian, and approved by the LCE [ 1 ]

Duly Accomplished Local Budget Preparation Forms (LBPFs):

LBPF No. 151 Certified Statement of Income

LBPF No. 151-A Certified Statement of Income and Expenditure

LBPF No. 152 Program Appropriation and Obligations by Object

LBPF No. 153 Personnel Schedule (Plantilla of Personnel)

LBPF No. 154 Functional Statement and General Objectives

LBPF No. 155 Statement of Long-Term Obligations and Indebtedness

LBPF No. 156 Statement of Statutory and Contractual Obligations

LBPF No. 157 Statement of Fund Operations

Summary Worksheet of Appropriation by Office

Local Development Plan

Annual Investment Program

Gender and Development Plan duly approved by the National Commission on the Role of Filipino Women (NCRFW)

Other pertinent documents as may be necessary, i.e., Position Allocation List/Revised Staffing Pattern

B.Supplemental Budget (SB)

Transmittal letter of the Sanggunian Secretary to the Local Sanggunian

Appropriations Ordinance bearing the official seal of the LGU, duly signed by the Presiding Officer, attested to by the Secretary to the Sanggunian, and approved by the LCE [ 1 ]

Duly accomplished Local Budget Preparation Forms:

1.For supplemental budgets supported by funds actually available

LBPF No. 153 Personnel Schedule for SBs covering additional Personal Services (PS) appropriation

LBPF No. 161 Supplemental Budget on Funds Actually Available

LBPF No. 161-A Certified Statement of Additional Realized Income

LBPF No. 161-B Certified Statement of Savings Actually Received, jointly signed by the local Treasurer and Accountant

2.For supplemental budgets supported by new revenue measure

LBPF No. 162 Supplemental Budget on New Revenue Sources

LBPF No. 162-A Certified Statement of Income from New Revenue Sources

Copy of duly Enacted Tax Ordinance

3.For supplemental budgets realigning appropriations in times of calamity

LBPF No. 163 Supplemental Budget in case of calamity

LBPF No. 163-A Sworn Statement of Funds Available for Realignment

II. RELEASE OF FUNDS (ALLOCATION TO LGUs/SPECIAL PURPOSE FUND)

A.Allocation to LGUs

Internal Revenue Allotment (IRA)

Bureau of Internal Revenue (BIR) certification on actual collection of national internal revenue taxes during the third fiscal year preceding the current fiscal year (Note: No document is required from LGUs)

Request for IRA of newly converted/created province/ city/ municipality (Note: Effectivity of IRA allocation is the ensuing year after ratification of conversion/creation)

Certified photocopy of law creating the LGU

Certified photocopy of certificate of ratification

Certification from the LGU on its total locally-generated income at the time of creation/conversion

Certification from DENR-Local Management Bureau (LMB) on the land area measurement of the newly created/converted province/city/municipality and the revised land area of the mother LGU(s)

Certification from National Statistics Office (NSO) on the population count of the newly created LGU and the revised population count of the mother LGU(s)

Share in Tobacco Excise Tax (R.A. No. 7171) for the provinces of Abra, Ilocos Norte, Ilocos Sur, La Union

BIR certification on the 15% of the excise tax collection on locally-manufactured Virginia type cigarette for the 2nd calendar year preceding the year of distribution to be submitted to DBM-CO not later than April 15 of the current year

Certification from the National Tobacco Administration (NTA) on the volume of Virginia tobacco production for the immediately preceding year to be submitted to DBM not later than the 1st quarter of the current year

Approval/directive from the Office of the President to release shares from Tobacco Excise Tax

For congressional districts share, project listing to be submitted by the district representative concerned (Note: No document is required from LGUs)

Share in the Utilization and Development of National Wealth (R.A. No. 7160) [ 2 ]

Certified true copies of Remittance Advice covering collections from the proceeds in the utilization and development of national wealth, including certified true copies of deposit slips

Certification from the Resident Auditor of the revenue collecting agencies that the amounts reflected in the remittance advice are actually remitted to the National Treasury or any authorized depository bank

Treasury Certificate of Remittance or Certification from the bank that the amount appearing in the Remittance Advice was received by the bank and was in turn remitted to the National Treasury (Note: No document is required from LGUs)

Indorsement letter from the PENRO concerned and statement of remittance of collection with computation of the shares of LGUs from the collection of national wealth duly certified by the CENRO concerned (in the case of forestry charges)

Copies of monthly report of collection

Share in the Gross Income Taxes paid by all Businesses and Enterprises within the ECOZONES (R.A. No. 7227)

BIR certification of affected and contiguous LGUs entitled to the 2% share from the 5% Gross Income Tax paid by businesses and enterprises within the ECOZONES to be submitted to DBM-CO not later than May 15 of the current year (Note: No document is required from LGUs)

Share in Value Added Tax (R.A. No. 7643)

BIR certification on the 20% of the 50% share of LGUs in the incremental collection from VAT, to be submitted to DBM not later than May 15 of the current year (Note: No document is required from LGUs)

Barangay Officials Death Benefits Fund [ 3 ]

Letter request of DILG-Central Office for the release of SARO and NCA to cover death benefits of barangay officials

Summary list of claimants by region indicating the name of barangay official, designation, date of death, and amount for release.

Premium Subsidy for Indigents under the National Health Insurance Program

Certification from the Chief Accountant of the Philippine Health Insurance Corporation (PHIC) on the actual number of enrollees in the program and actual remittances made by LGUs.

Reports/financial statements from PHIC, i.e. balance sheet, income statement & cash flow (No document is required from LGUs)

B.Special Purpose Funds

1.Calamity Fund

Request of the LCE

Recommendation of the National Disaster Coordinating Council (NDCC)

Approval of the President

2.Cash

Intial cash release (No document is required from LGUs)

Balance of cash requirement

Statement of utilization of initial cash release duly signed by the LGU accountant and noted by the LCE

Accomplishment Report covering the program/ project funded

3.Realignment of Funds/Change of Program/Project (Calamity Fund/Contingent Fund)

Letter request of the LCE

Certification duly signed by the LGU Accountant and noted by the LCE attesting that the amount authorized for the original program/project has been obligated

Justification for the realignment of fund/change of program/project

If original program/ project proposed for realignment is already issued with funding check (FC), copy of remittance advice covering the deposit of the FC to the National Treasury

Pension and Gratuity Fund [for payment of Retirement Gratuity Benefits (RGB)/Terminal Leave Benefits (TLB) of devolved employees]

Allotment and Cash


GSIS/LGUapproved Retirement Gratuity Benefits

Latest Service Record certified correct by the Human Resource and Management Officer (HRMO) of the LGU concerned and duly signed by the LCE

Copy of re-appointment upon devolution duly signed by the LCE

Schedule of Retirement, Separation and Terminal Leave Benefits

Claimants duly approved application for retirement

Certified true copy of death certificate (if retiree is deceased)

Computation of NGA/LGU share in the RGB/TLB of devolved personnel to determine NGA share and LGU counterpart

Copy of latest appointment and Notice of Salary Adjustment

Additional requirements covering claims for Terminal Leave Benefits (TLB)

Certification from HRMO of previous office (DOH/DSWD/DA/DBM) of leave balance upon devolution

Application for commutation of terminal leave duly approved by the LCE

Updated leave record certified correct by the HRMO of the LGU and duly signed by the LCE

Certification from the HRMO on the unused leave credits of the Claimant

Change or Transfer of IRA Depository Bank/Bank Branch/Current Account


Certified true copy of the Sanggunian resolution authorizing the LGU to change or transfer its IRA depository bank/bank branch/current account

Bank account number, and name of new servicing bank and its location

Clearance from the present depository bank allowing the transfer

[ 1 ] The signature of the LCE must be affixed on every page of the Appropriation Ordinance

[ 2 ] Requirements to be submitted by the Revenue Collecting Agencies of the National Government, i.e. BIR, DENR, DOE and Mines and Geo-Science Bureau (MGSB), not later than March 15 of every year, to the DBM Regional Offices (ROs) concerned, except DOE which shall submit its request directly to DBM-CO

[ 3 ] Requirements shall be submitted by DILG to DBM. The request of the LGU concerned shall be submitted to the DILG-Regional Office which, in turn, shall submit a list of claimants to DILG-CO for consolidation

Queries and/or clarifications relative to the documentary requirements listed hereinmay be coursed through the following Officials/Bureaus of the Department of Budget and Management:

Dir.Carmencita N. DelantarRegional Operations and Coordination Service (ROCS)Tel. Nos. 735-4979 & 735-4961(telefax)[email protected]

Dir. Ruby R. EstebanNCR, 735-9827 & [email protected] Dir. Lisa B. FangsilatCAR, (0918) [email protected]. Janet B. AbuelRO I, (0919) [email protected]. Isabel C. TaguinodRO II, (0917) [email protected]. Elisa D. SalonRO III, (0917) [email protected]. Julian LI. PacificadorRO IV-A, (0920) [email protected]. Orlando R. GarciaRO IV-B, (0918) [email protected]. Rebecca B. OlayonRO V, (0916) [email protected]

Documents

Documentary Requirements of Budgetary Requests