auditors req

8/10/2019 Auditors Req

1/57

Revised as of 05-11-2010

AUDITING REQUIREMENTS (DRAFT)

Fundamental Principles g!erning t"e #inancial transactins and peratins # an$ g!ernment

agenc$ as pr!ided under Sectin % # PD &%%'

& N mne$ s"all *e paid ut # an$ pu*lic treasur$ r depsitr$ e+cept in pursuance # an

apprpriatin la, r t"er speci#ic statutr$ aut"rit$

- G!ernment #unds r prpert$ s"all *e spent r used slel$ #r pu*lic purpses

. Trust #unds s"all *e a!aila*le and ma$ *e spent nl$ #r t"e speci#ic purpse #r ,"ic" t"e

trust ,as created r t"e #unds recei!ed

% Fiscal respnsi*ilit$ s"all/ t t"e greatest e+tent/ *e s"ared *$ all t"se e+ercising aut"rit$

!er t"e #inancial a##airs/ transactins/ and peratins # t"e g!ernment agenc$

' Dis*ursements r dispsitin # g!ernment #unds r prpert$ s"all in!aria*l$ *ear t"e

appr!al # t"e prper ##icials0 1laims against g!ernment #unds s"all *e supprted ,it" cmplete dcumentatin

2 All la,s and regulatins applica*le t #inancial transactins s"all *e #ait"#ull$ ad"ered t

3 Generall$ accepted principles and practices # accunting as ,ell as # sund management and

#iscal administratin s"all *e *ser!ed/ pr!ided t"at t"e$ d nt cntra!ene e+isting la,s and

regulatins

General Re4uirements #r All T$pes # Dis*ursement

1erti#icate # A!aila*ilit$ # Funds issued *$ t"e c"ie# accuntant

E+istence # la,#ul and su##icient alltment dul$ *ligated as certi#ied *$ aut"ri5ed

##icials (e+cept #r crpratins)

6egalit$ # transactin and cn#rmit$ ,it" la,s/ rules and regulatinsAppr!al # e+penditure *$ 7ead # 8##ice r "is aut"ri5ed representati!e

Su##icient and rele!ant dcuments t esta*lis" !alidit$ # claim

Speci#ic Re4uirements #r Eac" T$pe # Dis*ursement

&9 1as" Ad!ances

1.1 Granting # 1as" Ad!ances

General Guidelines

T"e rules and regulatins n t"e grant and li4uidatin # cas" ad!ances are

prescri*ed under 18A 1ircular N :2;99- dated Fe*ruar$ &9/ &::2 and reiterated

in 18A 1ircular N -99:;99- dated Ma$ &3/ -99: and Sectin 3: # PD &%%'

T"ese guidelines pr!ide/ amng t"ers

N cas" ad!ance s"all *e gi!en unless #r a legall$ aut"ri5ed speci#ic

purpse

N additinal cas" ad!ances s"all *e all,ed t an$ ##icial r empl$ee

unless t"e pre!ius cas" ad!ance gi!en "im is #irst li4uidated and accunted

#r in t"e *


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Documentary Requirements common to all cash advances except for travels

Designatin # t"e accunta*le ##icer *$ t"e 7ead # t"e Agenc$ r "is dul$

aut"ri5ed representati!e indicating t"e ma+imum accunta*ilit$ and purpse# cas" ad!ance (#r initial cas" ad!ance)

1erti#icatin #rm t"e Accuntant t"at pre!ius cas" ad!ance "as *een

li4uidated and accunted #r in t"e *


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&&% 8t"er E+penses

Additional Documentary Requirements

Financial Assistance #r ?itness Prtectin Prgram

o Appr!ed ?r< and Financial Plans

o Prgram Implementing Guidelines

o 6ist # ,itnesses in custd$

Financial Assistance t ictims

o Appr!ed ?r< and Financial Plans

o Prgram Implementing Guidelines

o Agenc$ reslutin recmmending assistance

o Status # cas"

Fr prisnersB Su*sistence All,ance (SA)

o Rster # Inmates dul$ certi#ied *$ t"e =ail ,arden

o 1erti#icatin #rm t"e 1"ie#/ 8peratins Di!isin n actual

num*er # inmates (=ail ppulatin)

Anni!ersar$ cele*ratins@cn#erences/ etc

o Appr!ed >udget Estimates

o Appr!ed Prgram # Acti!ities

&&' Tra!eling All,ance

General Guidelines

Under Sectin -/ E+ecuti!e 8rder (E8) N -%3 dated Ma$ -:/ &::' as

amended *$ E8 -%3A dated August &%/ &::' and E8 -:3 dated Marc"

-./ -99%/ tra!el s"all c!er nl$ t"se t"at are urgent and e+tremel$

necessar$/ ,ill in!l!e t"e minimum e+penditure and are *ene#icial t t"e

agenc$ cncerned and@r t"e cuntr$ In line ,it" t"is plic$/ all #reign

and lcal tra!els are suspended under Administrati!e 8rder N &9. dated

August .&/ -99% as ne # t"e austerit$ measures in t"e g!ernment

e+cept in t"e cases enumerated t"erein

Under Sectin &2 (c) # 1C -9&9 GAA/ n g!ernment #und s"all *e

utili5ed t de#ra$ #reign tra!el e+penses # an$ g!ernment ##icial r

empl$ee/ e+cept in t"e case # training/ seminar r cn#erence a*rad

,"en t"e ##icials r t"er persnnel # t"e #reign missin cannt

e##ecti!el$ represent t"e cuntr$ t"erein/ and tra!els necessitated *$

internatinal cmmitments pr!ided t"at n ##icial r empl$ee/

including uni#rmed persnnel # t"e DI6G and DND ,ill *e sent t

#reign training/ cn#erences r attend internatinal cmmitments ,"en

t"e$ are due t retire ,it"in ne $ear a#ter t"e said #reign tra!el

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4/57


Under Memrandum 1ircular N '- dated 8ct*er -/ -99. # t"e 8##ice

# t"e President/ t"e grant # clt"ing all,ance in all categries # trips is

suspended inde#initel$

Tra!eling all,ances granted s"all *e treated and accunted #r as cas"ad!ances No additional cash advance shall be granted to any official

or employee unless the previous cash advance given to him for travel

is first liquidated and accounted for in the books

as stated under Item

4.1.3(ii) of !" ircular No. #$$%&$$# dated 'ay 1 #$$%. T"e

guidelines n t"e grant # tra!eling all,ances are prescri*ed under 18A

1ircular N :0;99% dated April &:/ &::0

&&'& 6cal Tra!el

Documentary Requirements

8##ice 8rder@Tra!el 8rder appr!ed in accrdance ,it"Sectin . # E8 N -:3

Dul$ appr!ed itinerar$ # tra!el

1erti#icatin #rm t"e accuntant t"at t"e pre!ius cas"

ad!ance "as *een li4uidated and accunted #r in t"e *


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o

As appr!ed *$ t"e respecti!e "eads # agencies in t"ecase # t"er g!ernment ##icials and empl$ees

regardless # t"e lengt" # tra!el

- Natinal agencies Department Secretaries r t"eir

e4ui!alents

- G811s and GFIs attac"ed t t"e 8##ice # t"e

President 7eads # t"e G811s r GFIs

- G811s and GFIs nt attac"ed t t"e 8P

Department 7ead t ,"ic" t"e$ are attac"ed

- Pr!incial G!ernrs and Ma$rs # "ig"l$ ur*ani5ed

cities r independent cmpnent cities Secretar$ #t"e Interir and 6cal G!ernment

- SU1s 1"airman # 17ED in t"e case # "eads # t"e

SU1s and respecti!e "eads in t"e case # all t"er

##icials and empl$ees

- Tec"nical and catinal Sc"ls 1"airman #

TESDA in t"e case # "eads # tec"nical and

!catinal sc"ls and respecti!e "eads in t"e case #

all t"er ##icials and empl$ees

Dul$ appr!ed itinerar$ # tra!el

6etter # in!itatin # "st@spnsring cuntr$@

agenc$@rgani5atin *or plane fare quotations of three travel agencies or its

equivalent

Flig"t itinerar$ issued *$ t"e airline@tic


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1.# 6i4uidatin # 1as" Ad!ances

General Guidelines

T"e accunta*le ##icer s"all li4uidate cas" ad!ances ,it"in t"e #ll,ing perid

+alaries ,ages "llo-ances onoraria and !ther +imilar /ayments 0

-ithin five () calendar days after the end of the pay period

Field 8perating E+penses ,it"in -9 calendar da$s a#ter t"e end # t"e $ear

su*=ect t replenis"ment as #re4uentl$ as necessar$ during t"e $ear

Pett$ 1as" Fund ; as sn as t"e dis*ursements reac"es 2' r as needed/ t"e

P1F s"all *e replenis"ed ,"ic" s"all *e e4ual t t"e ttal amunt #

e+penditures made t"ere#rm In case # terminatin/ resignatin/ retirement

r dismissal # t"e P1F custdian/ immediatel$ t"erea#ter

2raveling penses 0 -ithin 3$ days after the return of the

official5employee concerned to his official station for local travel and

-ithin 6$ days after the return of the official5employee concerned to the

/hilippines in the case of foreign travel.

Special purpse ; as sn as t"e purpse # t"e cas" ad!ance "as *een ser!ed


&-& Pa$rll Fund #r Salaries/ ?ages/ etc Reprt # dis*ursements certi#ied crrect *$ t"e accunta*le ##icer

Appr!ed pa$rlls@!uc"ers dul$ ac


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o Tll Receipts

o Trip ticudget Estimates

o Appr!ed Prgram # Acti!ities

o Reprt # dis*ursements dul$ supprted ,it" necessar$

dcuments depending n t"e nature # e+penses

&-' Tra!eling E+penses

&-'& 6cal Tra!el


Paper@electrnic plane/ *at r *us tic


9/57


>ills@receipts #r nn;cmmuta*le representatin e+penses

appr!ed *$ t"e President under Sectin &. # E8 -%3

Fr reim*ursement # actual tra!el e+penses in e+cess # t"e

prescri*ed rate (E8 N -:3)o Appr!al *$ t"e President

o 1erti#icatin #rm t"e 7ead # Agenc$ t"at it is

a*slutel$ necessar$

o "tel rm *ills ,it" ##icial receipts (1erti#icatin r

a##ida!it # lss s"all nt *e cnsidered as an apprpriate

replacement #r t"e re4uired "tel@ldging *ills and

receipts)

Re!ised Itinerar$ # Tra!el/ i# applica*le

Narrati!e reprt n trip underta Reslutin N &-;-992 dated 0;-:;-992

#.1 Release # Funds


In case # selectin # NG8 t"rug" cmpetiti!e *idding r negtiated

prcurement/ rele!ant re4uirements under GPP> Reslutin N &-;

-992 dated une -:/ -992

Page $ of 57


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Appr!ed Summar$ # >udgetar$ Re4uirements detailing t"e items #

e+penditure@dis*ursement t *e incurred in t"e prgram@pr=ect

6ist # pririt$ pr=ects ,"ic" ma$ *e implemented *$ t"e NG8@P8

pu*lis"ed in t"e ne,spaper/ agenc$ ,e*site/ *ulletin *ard and t"e liids and A,ards 1mmittee

(>A1) # t"e grantee agenc$

Results # e!aluatin # #inancial and tec"nical capa*ilit$ # selected

NG8@P8

Per#rmance securit$ #r in#rastructure pr=ect

NG8s@P8s prpsal r applicatin #r #unding accmpanied *$

o 1erti#icate # registratin #rm SE1 r eit"er 1DA r D86E as

t"e case ma$ *e

o Aut"enticated cp$ # t"e latest Articles # Incrpratin r

Articles # 1peratin as t"e case ma$ *e/ s",ing t"e riginal

incrpratrs@rgani5ers and t"e Secretar$Bs certi#icate #r

incum*ent ##icers/ tget"er ,it" t"e 1erti#icate # Filing ,it"

t"e SE1@1erti#icate # Appr!al *$ t"e 1DA

o Audited #inancial reprts #r t"e past t"ree (.) $ears preceding

t"e date # pr=ect implementatin Fr NG8@P8 ,"ic" "as

*een in peratin #r less t"an t"ree (.) $ears/ #inancial reprts

#r t"e $ears in peratin and pr# # pre!ius implementatin

# similar pr=ectso Disclsure # t"er related *usiness/ i# an$

o ?r< and Financial Plan (?FP)/ and surces and Details #

PrpnentBs E4uit$ Participatin in t"e Pr=ect

o 1mplete pr=ect prpsal appr!ed@signed *$ ##icers

o 6ist and @r p"tgrap"s # similar pr=ects pre!iusl$

cmpleted/ i# an$/ indicating t"e surce # #unds #r

implementatin

o +-orn affidavit of the secretary of the N8!5/! that none of

its incorporators organi9ers directors or officers is an agent

of or related by consanguinity or affinity up to the fourth

civil degree to the official of the agency authori9ed to processand5or approve proposed '!" and release funds

Dcument s",ing t"at NG8@P8 "a!e e4uit$ e4ui!alent t -9 # t"e ttal

pr=ect cst/ ,"ic" s"all *e in t"e #rm # la*r/ land #r t"e pr=ect site/

#acilities/ e4uipment and t"e li


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o S$stems and prcedures t implement t"e pr=ect suc" as/ *ut nt limited

t/ prcurement # gds and ser!ices *$ t"e NG8@P8 and t"eir

distri*utin ,"ic" s"uld *e dcumented and crdinated ,it" t"e

g!ernmental rgani5atinBs (G8) aut"ri5ed ##icials and t"e respecti!e*aranga$s

o Time sc"edules #r t"e releases # #unds/ peridic inspectin@e!aluatin/

reprting/ mnitring re4uirements/ date # cmmencement and date #

cmpletin Releases # #unds a#ter t"e initial #und trans#er must *e

utput;*ased/ t"at is/ su*se4uent #und releases must *e dependent n

&99 deli!er$ # p"$sical status # t"e pr=ect crrespnding t t"e

pre!ius #unds recei!ed *$ t"e NG8@P8

o Su*missin # t"e re4uired peridic #inancial and p"$sical status reprts

N su*se4uent #und trans#er must *e granted unless pre!ius #und

trans#ers "a!e *een li4uidated and re4uired p"$sical status reprt "as

*een su*mitted

o Speci#ic perid t li4uidate t"e #unds granted t NG8@P8 ,it" t"e G8

o In case # cnstructin pr=ects li


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o Mne$ mar


13/57


General Guidelines

Fund trans#ers s"uld *e prperl$ ta


14/57


case s"all suc" persnnel *ene#its csts *e c"arged against t"e General Fund # t"e

Natinal G!ernment

Persnnel *ene#its csts s"all include salar$ increases/ step increment/ incenti!e andser!ice #ees/ cmmutatin # !acatin and sic< lea!es/ retirement and li#e insurance

premiums/ cmpensatin insurance premiums/ "ealt" insurance premiums/ 7DMF

cntri*utins/ "spitali5atin and medical *ene#its/ sc"lars"ip and educatinal *ene#its/

training and seminar e+penses/ all IR ,it""lding certi#icates (Frms &:9- and -.9')

Pa$rll in#rmatin n Ne, Empl$ee (PINE) (#r Agencies ,it"cmputeri5ed pa$rll s$stems)

Aut"rit$ #rm t"e claimant and identi#icatin dcuments/ i# claimed *$

persn t"er t"an t"e pa$ee

Additional Requirements& if transferee

1learance #rm mne$/ prpert$ and legal accunta*ilities #rm t"e pre!ius

##ice

1erti#ied true cp$ # pre;audited dis*ursement !uc"er # last salar$ #rm

pre!ius agenc$ and@r 1erti#icatin *$ t"e 1"ie# Accuntant # last salar$

recei!ed #rm pre!ius ##ice dul$ !eri#ied *$ t"e assigned auditr t"ereat >IR Frm -.&0 (1erti#icate # 1mpensatin Pa$ment@Ta+ ?it""eld)

Page 1! of 57


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1erti#icate # A!aila*le 6ea!e 1redits

Ser!ice Recrd

4.# Salar$ (i# deleted #rm t"e pa$rll)


Appr!ed DTR

Appr!ed Applicatin #r 6ea!e

Ntice # Assumptin

4.3 Salar$ # 1asual @ 1ntractual Persnnel

General Guidelines

?"en aut"ri5ed t/ and ,it"in limits # t"eir respecti!e apprpriatins/ agenciesma$ "ire casual and cntractual persnnel as part # t"e rgani5atin 1asual

persnnel are "ired t per#rm essential and necessar$ ser!ices ,"ere t"ere are nt

enug" regular sta## t meet t"e demands # t"e ser!ice ,"ile cntractual

persnnel are "ired t underta


16/57


1erti#icatin *$ t"e 61E@Persnnel 8##icer t"at t"e acti!ities@ser!ices cannt

*e pr!ided *$ regular r permanent persnnel # t"e agenc$ (#r #irst claim)

Accmplis"ment Reprt

DTR

4.4 Salar$ Di##erentials due t Prmtin and@r Step Increment


1erti#ied true cp$ # appr!ed appintment in case # prmtin r Ntice #

Salar$ Ad=ustment in case # step increment@salar$ increase

1erti#icate # assumptin

Appr!ed DTR r certi#icatin t"at t"e empl$ee "as nt incurred lea!e

,it"ut pa$

4. 6ast Salar$


1learance #rm mne$/ prpert$ and legal accunta*ilities

Dul$ appr!ed DTR

4.6 Salar$ due t "eirs # deceased empl$ee


Same re4uirements as t"se #r last salar$

Additinal re4uirements

o Deat" 1erti#icate aut"enticated *$ NS8

o Marriage 1ntract aut"enticated *$ NS8

o >irt" 1erti#icate # sur!i!ing legal "eirs aut"enticated *$ NS8

o Designatin # ne+t;#;


17/57


?"en a #emale empl$ee ,ants t reprt *ac< t dut$ *e#re t"e e+piratin # "er

maternit$ lea!e/ s"e ma$ *e all,ed t d s pr!ided t"at s"e presents a medical

certi#icate t"at s"e is p"$sicall$ #it t assume t"e duties # "er psitin (Sectin &%

# t"e 8mni*us Rules n 6ea!e/ Rule JI # t"e 8mni*us Rules Implementing

>< # E8 -:-)

In t"e case # t"se in t"e teac"ing pr#essin/ maternit$ *ene#its can *e a!ailed #

e!en i# t"e perid # deli!er$ ccurs during t"e lng !acatin/ in ,"ic" case/ *t"

t"e maternit$ *ene#its and t"e prprtinal !acatin pa$ s"all *e recei!ed *$ t"e

teac"er cncerned (Sectin &% # 1S1 M1 N &%/ s &:::)

T"e cmmuted mne$ !alue # t"e une+pired prtin # t"e lea!e need nt *e

re#unded and t"at ,"en t"e empl$ee returns t ,r< *e#re t"e e+piratin # "er

maternit$ lea!e/ s"e ma$ recei!e *t" t"e *ene#its granted under t"e maternit$

lea!e la, and t"e salar$ #r actual ser!ices rendered e##ecti!e t"e da$ s"e reprts#r ,r


18/57


under D>M >udget 1ircular N -99:;99. dated August &3/ -99: Under Sectin

'% # 1C -9&9 GAA/ t"e PERA # P'99 and additinal cmpensatin # P&/'99

per mnt" s"all *e cllecti!el$ re#erred t as PERA


Same re4uirements as t"se #r pa$ment # salaries

.# Representatin and Transprtatin All,ance (RATA)

General Guidelines

T"e ##icials@empl$ees ," are entitled t recei!e RATA are de#ined under

Sectin %2 # 1C -9&9 GAA r pertinent sectins # t"e GAA #r t"e $ear

Transprtatin all,ances s"all nt *e granted t ##icials ," are assigned r

," are presentl$ using g!ernment mtr transprtatin T"e entitlement #g!ernment ##icials/ ,"se ##ices ,ere issued g!ernment !e"icle/ t

transprtatin all,ance ,as clari#ied under 18A 1ircular N -999;99' dated

8ct*er %/ -999

In t"e lcal g!ernment sectr/ t"e grant # RATA under t"e re!ised rates is

su*=ect t t"e %' @ '' limitatin n persnal ser!ices e+penditures mandated

under Sectin .-'(a) # t"e &::& 6cal G!ernment 1de (D>M 6cal >udget

1ircular N -99:;:& dated Marc" -2/ -99:)

T"e guidelines n t"e grant # RATA are prescri*ed under D>M Natinal

1mpensatin 1ircular N 02 dated anuar$ &/ &::- 8##icials and empl$ees

dul$ designated *$ cmpetent aut"rit$ as 8##icer;In;1"arge # psitins entitled

t cmmuta*le RATA #r ne #ull calendar mnt" r mre ma$ *e aut"ri5ed t

cllect t"e RATA aut"ri5ed #r t"e said psitins/ pr!ided it is s speci#ied in

t"e 8rder designating t"em as 8##icer;in;1"arge e+cept #r t"e instances de#ined

under Sectin .' # D>M N11 N 02 dated anuar$/ &::-

An ##icial ," is n lea!e (6@S6@M6) # a*sence ,it" r ,it"ut pa$ #r ne

#ull calendar mnt" r mre is nt entitled t cllect RATA 7,e!er/ ##icial and

empl$ees ," are n aut"ri5ed attendance at a training curse@sc"lars"ip

grant@seminar r an$ t"er similar acti!it$/ ,"ic" is tantamunt t t"e

per#rmance # t"eir regular duties and respnsi*ilities/ ma$ *e aut"ri5ed t

cntinue t cllect RATA n a reim*ursa*le *asis su*=ect t t"e a!aila*ilit$ ##unds (Sec ..- and .% # D>M Natinal 1mpensatin 1ircular N 02 dated

anuar$ &/ &::-)

Fr psitins ,it"ut incum*ents/ a designatin ma$ *e made nl$ #r a

ma+imum # ne (&) $ear (1S1 Memrandum 1ircular N 90/ s -99')


1p$ # 8##ice 8rder@Appintment (&stpa$ment)

1erti#icate # Assumptin (&stpa$ment)

1erti#icatin t"at t"e ##icial@empl$ee did nt use g!ernment !e"icle

1erti#icatin t"at n g!ernment !e"icle is assigned t t"e ##icial@empl$ee

Page 1# of 57


19/57


1erti#icate r e!idence # ser!ice rendered

.3 1lt"ing@Uni#rm All,ance

General Guidelines

G!ernment persnnel ," are e+pected t render at least si+ (0) cnsecuti!e

mnt"s # ser!ice in a particular $ear including lea!es # a*sence ,it" pa$ s"all

*e entitled t clt"ing all,ance Ne,l$ "ired g!ernment persnnel s"all *e

entitled t t"e clt"ing all,ance a#ter t"e$ "a!e rendered si+ (0) cnsecuti!e

mnt"s # ser!ice r in t"e ne+t grant t"ere# ,"ic"e!er cmes later T"e clt"ing

all,ance # g!ernment persnnel ," are n detail ,it" t"er g!ernment

agencies s"all *e *rne *$ t"e mt"er agenc$

G!ernment persnnel ," trans#erred t t"er agencies during t"e #irst si+ (0)

mnt"s # a particular $ear and ,ere nt granted clt"ing all,ance/ ,"et"er incas" r in M >udget 1ircular N -99.;3 dated

Decem*er 3/ -99.)

Under Sectin '& # 1C -9&9 GAA/ t"e apprpriatins pr!ided #r eac" agenc$

ma$ *e used #r uni#rm r clt"ing all,ance # empl$ees at nt mre t"an P%/

999 eac" per annum In case # de#icienc$ r in t"e a*sence # apprpriatin #r

t"e purpse/ t"e re4uirements s"all *e c"arged against a!aila*le sa!ings # t"e

agenc$

T"e rules and regulatins n t"e grant # uni#rm@clt"ing all,ance t all

g!ernment persnnel are prescri*ed under D>M >udget 1ircular N -99.;3

dated Decem*er 3/ -99. ,it" amendments under D>M >udget 1ircular N -99.;

3A dated ul$ -/ -99%

Documentary Requirements for ne.ly hired personnel

Pa$rll # Persnnel entitled t clt"ing all,ance tget"er ,it" certi#ied true

cp$ # appr!ed appintment

1erti#icate # Assumptin 1erti#icate # nn;pa$ment #rm pre!ius agenc$/ #r trans#erees

.4 Su*sistence/ 6aundr$ and Quarters All,ances

General Guidelines

Su*sistence and 6aundr$ All,ance

Pu*lic "ealt" ,r


20/57


8##icials and empl$ees ,"/ *$ !irtue # t"eir psitins/ are entitled t Quarters

Pri!ilege as ma$ *e aut"ri5ed *$ la,/ s"all *e pr!ided #ree 4uarters ,it"in t"eir

##ice premises Quarters all,ance s"all nl$ *e paid ,"en t"e agenc$ "as n

4uarters a!aila*le (Sectin '. # 1C -9&9 GAA r pertinent pr!isins # GAA#r t"e $ear)


Pa$rll # persnnel entitled t claim su*sistence/ laundr$ and 4uarters

all,ance

Dul$ appr!ed DTR

Aut"rit$ t cllect

. Prducti!it$ Incenti!e All,ance (PI>)

General Guidelines

T"e PI> is gi!en t g!ernment persnnel in recgnitin # t"e g!ernment

empl$eesB prducti!it$ and per#rmance T"e guidelines n t"e grant # PI> are

pr!ided under D>M Natinal 1mpensatin 1ircular (N11) N 2. dated

Decem*er -2/ &::% as supplemented *$ N11 N 2.A dated Marc" &/ &::'/

D>M 1ircular 6etter N .;:0/ D>M 1ircular 6etter N -99&;90 and D>M

1ircular 6etter N -99-;9. dated anuar$ -/ -99-


1erti#icatin t"at t"e per#rmance ratings #r t"e t, (-) semesters gi!en t

t"e persnnel # t"e cncerned di!isin@##ice is at least satis#actr$

6ist # persnnel ," ,ere suspended eit"er pre!enti!el$ r as a penalt$ as a

result # an administrati!e c"arge ,it"in t"e $ear #r ,"ic" PI> is paid/

regardless # t"e duratin (e+cept i# t"e penalt$ meted ut is nl$ a reprimand)

6ist # persnnel dismissed ,it"in t"e $ear

6ist # persnnel n A?86

.6 Special 1unsel All,ance

General Guidelines

6a,$er persnnel/ including t"se designated t assume t"e duties # a legal

##icer and t"se in t"e legal sta## # departments/ *ureaus/ ##ices r agencies #

t"e natinal g!ernment deputi5ed *$ t"e 8##ice # t"e Slicitr General t appear

in curt as special cunsel in clla*ratin ,it" t"e Slicitr General r

prsecutrs cncerned are "ere*$ aut"ri5ed t recei!e an all,ance # P&/999 #r

eac" appearance r attendance # "earing e+cept pursuant t a mtin #r

e+tensin/ c"argea*le t sa!ings in t"e apprpriatins # t"eir respecti!e ##ices/*ut nt e+ceeding P%/999 per mnt" T"e grant # t"e Special 1unsel All,ance

Page 2% of 57


21/57


s"all *e su*=ect t t"e guidelines/ rules and regulatins issued *$ t"e D>M

(Sectin '- # 1C -9&9 GAA)


8##ice 8rder@Designatin

1erti#icate # Appearance issued *$ t"e 8##ice # t"e 1ler< # 1urt

1erti#icatin t"at t"e cases t *e attended *$ t"e la,$er persnnel are directl$

related t t"e nature@#unctin # t"e particular ##ice represented

.: 7nraria

General Guidelines

G!ernment persnnel per#rming acti!ities r disc"arging duties in additin t/

r !er and a*!e t"eir regular #unctins ma$ *e granted "nraria

'2& G!ernment Persnnel in!l!ed in G!ernment Prcurement

T"e guidelines in t"e grant # "nraria t g!ernment persnnel in!l!ed

in g!ernment prcurement are prescri*ed under D>M >udget 1ircular

N -99%;'A as amended *$ D>M >udget 1ircular N -992;. dated

N!em*er -:/ -992 T"e "nraria s"all *e surced #rm t"e #ll,ing

1llectins #rm success#ull$ cmpleted prcurement pr=ects limited

",e!er/ t acti!ities prir t a,arding # cntracts t ,inning

*idders; Prceeds #rm sale # *id dcuments

; Fees #rm cntractr@supplier registr$

; Fess c"arged #r cpies # minutes # *id penings/ >A1

reslutins and t"er >A1 dcuments

; Prtest #ees

; Prceeds #rm *id securit$ #r#eiture

Sa!ings reali5ed #rm t"e current $earBs speci#ic *udget # t"e agenc$

under t"e GAA

In t"e case # G811s/ sa!ings #rm t"e D>M;appr!ed crprate

perating *udgets

In t"e case # 6GUs/ sa!ings #rm t"e lcal *udgets appr!ed *$ t"eir

respecti!e Sanggunian su*=ect t t"e pertinent pr!isins # t"e 6cal

G!ernment 1de # &::& (RA 2&09)

Under D>M 1ircular N -99%;'A/ t"e pa$ment # "nraria s"all *e

limited t

o Success#ull$ cmpleted prcurement pr=ect A prcurement pr=ect

s"all *e cnsidered success#ull$ cmpleted nce t"e cntract "as *een

a,arded t t"e ,inning *idder

o Prcurement t"at in!l!es pu*lic *idding Pu*lic *idding acti!ities

are present nl$ in

1mpetiti!e *idding

Page 21 of 57


22/57


6imited surce *idding

Negtiated prcurement/ nl$ ,"en resrted t a#ter t"ere "as

*een #ailure # *idding #r t"e secnd time

T"e "nraria per cmpleted prcurement pr=ect s"all nt e+ceed P./999

#r >A1 1"air/ P-/'99 #r >A1 mem*ers and P-/999 #r eac" T?G

1"air and Mem*ers T"e a!erage amunt # "nraria per mnt" !er

ne $ear s"all nt e+ceed -' # t"e *asic mnt"l$ salar$


8##ice 8rder creating and designating t"e >A1 cmpsitin and

aut"ri5ing t"e mem*ers t cllect "nraria

Minutes # >A1 Meeting

Ntice # a,ard t t"e ,inning *idder # prcurement acti!it$ *eing

claimed

1erti#icatin t"at t"e prcurement in!l!es cmpetiti!e *idding

Attendance S"eet listing names # attendees t t"e >A1 meeting

'2- Teac"ing Persnnel (DepEd/ TESDA/ SU1s and t"er educatinal

institutins)

General Guidelines

Pa$ment # "nraria t teac"ing persnnel engaged in actual classrm

teac"ing ,"se teac"ing lad is utside # t"e regular ##ice "urs r in

e+cess # t"e re4uired lad is prescri*ed under Sectin . # Administrati!e8rder N &9. dated August .&/ -99%


1erti#icate #rm t"e Registrar @ Dean # 1llege t"at t"e lad is in

e+cess # t"e regular lad r utside t"e regular ##ice "urs

Sc"edule # classes indicating t"e designated teac"ing persnnel

1erti#icate # actual cnduct # classes and@r Accmplis"ment

Reprt

DTR@Ser!ice Reprt

'2. G!erning >ards # 1llegial >dies

General Guidelines

T"e guidelines in t"e grant # "nraria t t"e g!erning *ards #

cllegial *dies are prescri*ed under D>M Natinal >udget 1ircular N

-992;'&9 dated Ma$ 3/ -992


Appintment @ designatin as mem*er # t"e >ard

Page 22 of 57


23/57


1erti#icatin t"at t"e claimant is nt an appintee t a regular psitin

in t"e g!erning *ard # t"e cllegial *d$ ," recei!es salaries/

regular all,ances and t"er *ene#its

Minutes # meeting and Attendance S"eet as certi#ied *$ t"e >ardSecretar$

'2% 6ecturer@1rdinatr

General Guidelines

Pa$ment # "nraria t lecturers/ resurce persns/ crdinatrs and

#acilitatrs are su*=ect t t"e guidelines pr!ided under D>M >udget

1ircular N -992;& dated April -./ -992


8##ice 8rder

1rdinatrBs reprt n lecturerBs sc"edule

1urse S$lla*us@Prgram # 6ectures

Dul$ appr!ed DTR in case # claims *$ t"e crdinatr and

#acilitatrs

'2' Special Pr=ects

General Guidelines

Pa$ments # "nraria t ##icials and empl$ees assigned t specialpr=ects are su*=ect t t"e guidelines prescri*ed under D>M >udget

1ircular N -992;- dated 8ct*er &/ -992 7nraria recei!ed #rm all

special pr=ects s"all nt e+ceed t,ent$;#i!e percent (-') # t"e annual

*asic salar$


Per#rmance e!aluatin plan #rmulated *$ pr=ect management used

as *asis #r rating t"e per#rmance # mem*ers

8##ice 8rder designating mem*ers # t"e special pr=ect

Terms # Re#erence

1erti#icate # cmpletin # pr=ect deli!era*les Special Pr=ect Plan

Aut"rit$ t cllect "nrarium

1erti#icate # acceptance *$ t"e agenc$ "ead # t"e deli!era*les per

pr=ect cmpnent

'20 Science and Tec"nlgical Acti!ities

General Guidelines

T"se ," are in!l!ed in science and tec"nlgical acti!ities ," render

ser!ices *e$nd t"eir regular ,r


24/57



8##ice 8rder

Plan@Prgram # Acti!ities Accmplis"ment Reprt @ 1erti#icate # cmpletin # prgrammed

acti!ities

Aut"rit$ t cllect "nraria

. 7a5ard Dut$ Pa$

General Guidelines

Departments/ *ureaus/ ##ices and agencies ,"ic" are nt speci#icall$ aut"ri5ed

*$ la, t grant 7a5ard Dut$ Pa$ are "ere*$ all,ed t use sa!ings #rm t"eir

apprpriatins #r pa$ment t"ere# t ##icials and empl$ees ," are actuall$assigned t/ and per#rming t"eir duties in stri#e;trn r em*attled areas as ma$ *e

determined and certi#ied *$ t"e Secretar$ # Natinal De#ense 7a5ard dut$ pa$

s"all nl$ *e granted #r t"e duratin # suc" assignment (Sectin '' # 1C -9&9

GAA r pertinent pr!isins # t"e GAA #r t"e $ear)

T"e grant # "a5ard dut$ pa$ s"all *e su*=ect t t"e rules and regulatins

prescri*ed under D>M >udget 1ircular N -99';% dated ul$ &./ -99' and t"er

rules and regulatins t"at ma$ *e issued *$ t"e D>M

T"e implementatin # RA N 2.9' (Magna 1arta #r Pu*lic 7ealt" ?rM in

crdinatin ,it" t"e agencies cncerned (Sectin '2 # 1C -9&9 GAA r

pertinent pr!isins # t"e GAA #r t"e $ear)


1erti#icatin *$ t"e Secretar$ # t"e D87 @ DND @ Directr # t"e P"ilippine

Institute # lcanlg$ and Seismlg$ t"at t"e place # assignment@tra!el is

a stri#e;trn@em*attled area r ,it" !lcanic acti!it$ and@r eruptin

Dul$ accmplis"ed time recrd # empl$ees r tra!el reprt

1p$ # special rder #rm t"e agenc$@department "ead c!ering t"e

assignment t "a5ardus@di##icult areas

DTR@Ser!ice Reprt

.% 6nge!it$ Pa$

General Guidelines

6nge!it$ Pa$ r 6engt" # Ser!ice Incenti!e s"all *e gi!en t an empl$ee ,"

"as rendered at least t"ree $ears # cntinuus satis#actr$ ser!ice t a particular

psitin and ,"ic" s"all cnsist # step increments in accrdance ,it" t"epr!isins # int 1S1 D>M 1ircular N & s&::9

Page 2! of 57


25/57


Fr purpses # cmputing t"e lengt" # ser!ice #r t"e grant # step increment/

appr!ed !acatin lea!e ,it"ut pa$ #r an aggregate # &' da$s s"all nt

interrupt t"e cntinuit$ # t"e t"ree;$ear ser!ice re4uirement #r t"e grant # stepincrement 7,e!er/ i# t"e ttal num*er # aut"ri5ed !acatin lea!e ,it"ut pa$

included ,it"in t"e t"ree;$ear perid e+ceeds &' da$s/ t"e grant # ne;step

increment ,ill nl$ *e dela$ed #r t"e same num*er # da$s t"at an ##icial r

empl$ee ,as a*sent ,it"ut pa$ (Sectin 09 # t"e 1S1 8mni*us Rules n

6ea!e)


Masterlist # Persnnel entitled t t"e 6nge!it$ Pa$

Ser!ice Recrd

1erti#icatin issued *$ t"e Persnnel 8##icer t"at t"e claimant "as nt incurred

mre t"an &' da$s # !acatin lea!e ,it"ut pa$

.1$8!ertime Pa$

General Guidelines

8!ertime ,r< s"uld *e a!ided *$ ade4uate planning # ,r< acti!ities It

s"uld nt *e resrted t in t"e per#rmance # regular@rutine ,r< and acti!ities

e+cept in cases ,"en un#reseen e!ents and emergenc$ situatins ,ill result in

an$ # t"e #ll,ing

Financial lss t t"e g!ernment r its instrumentalities Em*arrassment t t"e g!ernment due its ina*ilit$ t meet its

cmmitments

Negate t"e purpse #r ,"ic" t"e ,r< r acti!it$ ,as cncei!ed

As a general rule/ t"e ttal !ertime pa$ # t"e empl$ee #r a gi!en calendar $ear

s"all nt e+ceed #i#t$ percent ('9) # "is annual *asic salar$

T"e updated guidelines and prcedures n t"e renditin # !ertime ser!ices are

prescri*ed under D>M >udget 1ircular N &9 dated Marc" -:/ &::0


8!ertime aut"rit$ stating t"e necessit$ and urgenc$ # t"e ,r< t *e dne/

and t"e duratin # !ertime ,rnus (CE>) and 1as" Gi#t (1G)

General Guidelines

Page 25 of 57


26/57


T"e guidelines n t"e grant # CE> and 1G are pr!ided under D>M >udget

1ircular N -99';0 dated 8ct*er -3/ -99' ,"ic" is applica*le #r FC -99' and

$ears t"erea#ter/ ,it" amendment under D>M >udget 1ircular N -993;% dated

ul$ &9/ -993 and additinal guidelines under D>M >udget 1irculars N -99:;%dated Septem*er -:/ -99: and -99:;%A dated 8ct*er 0/ -99: #r t"e CE> and

1G #r FC -99:

T"e CE> and 1G are granted t

o All g!ernment persnnel/ ,"et"er appinti!e r electi!e/ under permanent/

temprar$ r casual status/ and t"se issued cntractual appintments ," are

under t"e #ll,ing instances #rm anuar$ & t 8ct*er .& # eac" $ear

T"se ," "a!e rendered at least a ttal r an aggregate # % mnt"s #

ser!ice including lea!es # a*sence ,it" pa$

T"se ," are n appr!ed lea!e # a*sence ,it"ut pa$ *ut "a!erendered at least a ttal r an aggregate # % mnt"s # ser!ice pr!ided

t"e$ are nt $et drpped #rm t"e rlls and

T"se ," "a!e rendered less t"an % mnt"s # ser!ice as # 8ct*er # a

particular $ear s"all *e entitled slel$ t t"e P'/999 cas" gi#t pr;rated as

#ll,s

6engt" # Ser!ice Percentage

. mnt"s *ut less t"an % mnt"s %9

- mnt"s *ut less t"an . mnt"s .9

& mnt" *ut less t"an - mnt"s -9

6ess t"an & mnt" &9

T"e aggregate ser!ice re4uirement # g!ernment empl$ees #r purpses #

t"e grant # t"e CE> s"all include suc" ser!ices *e#re t"e terminatin # t"eir

empl$ment during t"e $ear under t"e #ll,ing mdes resignatin/

separatin nt #r cause/ terminatin # cntract@appintment/ r terminatin

# term in ##ice/ and suc" ser!ices #rm t"e date t"e$ ,ere

re"ired@reappinted during t"e $ear t t"e same r ant"er psitin in t"e

same r ant"er agenc$

o All Hpunng *aranga$/ Hsangguniang *aranga$ mem*ers/ H*aranga$

secretaries and H*aranga$ treasurers/

All g!ernment persnnel under t"e #ll,ing instances s"all nt *e entitled

t t"e ne;"al# (&@-) CE> r t"e #ull CE>

T"se n a*sence ,it"ut lea!e (A?86)

1nsultants/ e+perts/ student la*rers/ apprentices/ la*rers # cntracted

pr=ects (Hpa


27/57


remaining *alances # t"eir CE>s and 1Gs *ased n t"e #ll,ing sc"eme/ t

*e paid ,it"in t"e mnt" # retirement@separatin T"ese are in additin t K

# t"eir CE>s and 1Gs recei!ed earlier in Ma$ (D>M >udget 1ircular N

-993;% dated ul$ &9/ -993)

Mnt" # Retirement@ Separatin

#rm t"e Ser!ice

Percentage # K # t"e

CE> and 1G

Ma$ &'

une .9

ul$ %'

August 09

Septem*er 2'

8ct*er :9

G!ernment persnnel ," "a!e rendered less t"an % mnt"s # ser!ice as #

8ct*er .& # a particular $ear s"all *e entitled slel$ t t"e cas" gi#t pr;

rated as #ll,s

6engt" # Ser!icePercentage

# P'/999

1rrespnding

Amunt

. mnt"s *ut less t"an % mnt"s %9 P-/99999

- mnt"s *ut less t"an . mnt"s .9 &/'9999

& mnt" *ut less t"an - mnt"s -9 &/99999

6ess t"an ne mnt" &9 '9999

Documentary Requirement *for 1st and last payments-

Fr retirees same re4uirements as last salar$

Fr ne, empl$ees

.1#Retirement >ene#its

General Guidelines

Apprpriatins aut"ri5ed in t"e GAA t c!er retirement gratuit$ *ene#it claims

s"all *e released directl$ t t"e ##ice and agencies cncerned *ased n t"e

pr!isins # applica*le retirement la,s/ rules and regulatins T"e cmputatin

# retirement gratuit$ and terminal lea!e *ene#its s"all *e *ased n t"e *asic salar$

# retiring g!ernment persnnel (Sectin '0 # 1C -9&9 GAA r pertinent

pr!isins # t"e GAA #r t"e $ear)

T"e retirement *ene#it due t g!ernment empl$ees under RA 3-:& (&::2 GSIS

Act) #ll,

T"e lump sum e4ui!alent t si+t$ (09) mnt"s # t"e *asic mnt"l$ pensin

(>MP) pa$a*le at t"e time # retirement plus an ld;age pensin *ene#it e4ual

Page 27 of 57


28/57


t t"e *asic mnt"l$ pensin pa$a*le #r li#e/ starting upn t"e e+piratin #

t"e #i!e;$ears c!ered *$ t"e lump sum r

A cas" pa$ment e4ui!alent t eig"teen (&3) mnt"s # "is@"er *asic mnt"l$

pensin plus mnt"l$ pensin #r li#e pa$a*le immediatel$

1nditins #r Entitlement t Retirement >ene#it

7e@s"e "as rendered at least #i#teen (&') $ears # ser!ice

7e@s"e is at least si+t$ (09) $ears # age at t"e time # retirement and

7e@s"e is nt recei!ing a mnt"l$ pensin *ene#it #r permanent ttal

disa*ilit$

8t"er Features

Retirement s"all *e cmpulsr$ at age 0'

Empl$ees ," entered t"e ser!ice *e#re une &/ &:22 and ," "a!e nt

recei!ed an$ separatin r retirement *ene#it "a!e t"e ptin t retire underRAs &0&0/ 009 r 3-:&

Retirement *ene#its s"all *e paid n t"e last da$ # ser!ice in g!ernment i#

all re4uirements are su*mitted t t"e GSIS at least t"irt$ (.9) da$s prir t t"e

e##ecti!e date # retirement

Documentary Requirementsunder RA &0&0

Updated Ser!ice recrd indicating t"e num*er # da$s n lea!e ,it"ut pa$

and@r certi#icatin issued *$ t"e 7uman Resurce 8##ice t"at t"e retiree did

nt incur an$ lea!e # a*sence ,it"ut pa$

1erti#icate #rm t"e 8##ice # 8m*udsman indicating ,"et"er r nt t"e retiree"as a pending criminal r administrati!e caseL

Retirement applicatin

8##ice clearance #rm mne$@prpert$ accunta*ilit$ administrati!e@

criminal lia*ilit$

Statement # assets and lia*ilities

Retirement Gratuit$ 1mputatin

A##ida!it # Underta


29/57


Deat" certi#icate aut"enticated *$ NS8

Marriage cntract aut"enticated *$ NS8

>irt" certi#icates # all sur!i!ing legal "eirs aut"enticated *$ NS8

Designatin # ne+t;#;ene#its

General Guidelines

T"e guidelines n terminal lea!e are pr!ided under Rule JI # t"e 8mni*us

Rules Implementing >< # E8 -:-/ as amended *$ 1S1 M1 Ns %& s &::3/0 and &% s &::: T"e cmputatin and #unding # terminal lea!e *ene#its are

pr!ided under D>M >udget 1ircular -99-;& dated anuar$ &%/ -99-

Terminal lea!e is applied #r *$ an ##icial r an empl$ee ," intends t se!er

"is cnnectin ,it" "is empl$er Accrdingl$/ t"e #iling # applicatin #r

terminal lea!e re4uires as a cnditin precedent/ t"e empl$eeBs resignatin/

retirement r separatin #rm t"e ser!ice It must *e s",n #irst t"at pu*lic

empl$ment ceased *$ an$ # t"e said mdes # se!erances

An$ ##icial r empl$ee # t"e g!ernment ," retires/ !luntaril$ resigns/ r is

separated #rm t"e ser!ice and ," is nt t"er,ise c!ered *$ special la,/ s"all

*e entitled t t"e cmmutatin # "is lea!e credits e+clusi!e # Saturda$s/Sunda$s and 7lida$s ,it"ut limitatin and regardless # t"e perid ,"en t"e

credits ,ere earned

Re4uest #r pa$ment # terminal lea!e *ene#its must *e *rug"t ,it"in ten (&9)

$ears #rm t"e time t"e rig"t # actin accrues upn an *ligatin created *$ la,

Pa$ment # terminal lea!e #r purpses # retirement r !luntar$ resignatin

s"all *e *ased n t"e "ig"est mnt"l$ salar$ recei!ed at an$ time during "is perid

# empl$ment in t"e g!ernment ser!ice and nt n "is latest salar$/ unless t"e

latter is t"e "ig"est recei!ed *$ t"e retiree


1learance #rm mne$/ prpert$ and legal accunta*ilit$ #rm t"e 1entral

8##ice and #rm Reginal 8##ice # last assignment

1erti#ied p"tcp$ # empl$ees lea!e card as at last date # ser!ice dul$

audited *$ t"e Persnnel Di!isin and 18A

Appr!ed lea!e applicatin

1mplete ser!ice recrd

Statement # assets and lia*ilities

1erti#ied p"tcp$ # appintment@Ntice # Salar$ Ad=ustment (N8SA)

s",ing t"e "ig"est salar$ recei!ed i# t"e salar$ under t"e last appintment isnt t"e "ig"est

Page 2$ of 57


30/57


1mputatin # terminal lea!e *ene#its dul$ signed@certi#ied *$ t"e accuntant

ApplicantBs aut"ri5atin (in a##ida!it #rm) t deduct all #inancial *ligatins

,it" t"e empl$er@agenc$@6GU

A##ida!it # applicant t"at t"ere is n pending criminal in!estigatin rprsecutin against "im@"er (RA .9&:)

In case # resignatin/ empl$eeBs letter # resignatin dul$ acceptance *$ t"e

7ead # t"e Agenc$

Additional requirements in case of death of claimant

Deat" certi#icate aut"enticated *$ NS8

Marriage cntract aut"enticated *$ NS8

>irt" certi#icates # all sur!i!ing legal "eirs aut"enticated *$ NS8

Designatin # ne+t;#;


31/57


Appr!ed re4uest #rm t"e 7ead # Agenc$ #r lea!e c!ering mre t"an &9

da$s

Fr mneti5atin # '9 r mre

o 1linical a*stract @ medical prcedures t *e underta


32/57


General Guidelines

T"e guidelines n t"e grant # 1NA incenti!es including t"e allcatin # sa!ingsgenerated #rm cst;cutting measures as a result # t"e =int e##rts # la*r and

management and t"e cnditins #r pa$ment t"ere# are prescri*ed under D>M

>udget 1ircular N -990;& dated Fe*ruar$ &/ -990 as amended *$ D>M >udget

1ircular N -99:;- dated Marc" -9/ -99:

Sa!ings s"all re#er t sa!ings in Maintenance and 8t"er 8perating E+penses

(M88E) as prescri*ed under >udget 1ircular N -99:;- dated Marc" -9/ -99:

clari#$ing t"e #unding surce # t"e 1NA Incenti!e aut"ri5ed under A8 N &.'

dated Decem*er -2/ -99' and amending pertinent pr!isins # D>M >udget

1ircular N -990;& issued n Fe*ruar$ &/ -990


Reslutin signed *$ *t" parties incrprating t"e guidelines@ criteria #r

granting 1NA incenti!e

1mparati!e statement # D>M appr!ed le!el # perating e+penses and

actual perating e+penses

Pr# # remittance t t"e Natinal Treasur$ # its '9 di!idends s"are r

percentage appr!ed *$ t"e Department # Finance n t"e annual earnings #r

incme;generating G811s@GFIs

1p$ # 1NA

1erti#icate issued *$ t"e 7ead # t"e Agenc$ n t"e ttal amunt #

unencum*ered sa!ings generated #rm cst;cutting measures identi#ied in t"e1NA ,"ic" resulted #rm t"e =int e##rts # la*r and management and

s$stems @ prducti!it$ @ incme impr!ement

Pr# t"at t"e planned prgrams@acti!ities@pr=ects "a!e *een implemented

and cmpleted in accrdance ,it" targets #r t"e $ear

09 8t"erE+penditures

General Guidelines

T"e amunts prgrammed/ particularl$ #r/ *ut nt limited t/ petrleum/ il and

lu*ricants as ,ell as #r ,ater/ illuminatin and p,er ser!ices/ telep"ne and t"er

cmmunicatin ser!ices/ rent/ retirement gratuit$ and terminal lea!e re4uirements s"all *e

dis*ursed slel$ #r suc" items # e+penditures An$ sa!ings generated #rm t"ese items

a#ter ta


33/57


Statement # Accunt @ >ill

In!ice @ 8##icial Receipt r mac"ine !alidated statement # accunt@*ill

6.# Telep"ne@1mmunicatin Ser!ices


Statement # Accunt

In!ice@ 8##icial Receipt

1erti#icatin *$ Agenc$ 7eads r "is aut"ri5ed representati!es t"at all

Natinal Direct Dial (NDD)/ Natinal 8peratr Assisted 1alls and

Internatinal 8peratr Assisted 1alls are ##icial calls

29 E+trardinar$ and Miscellaneus E+penses

General Guidelines

T"e amunt #i+ed under t"e GAA #r Natinal G!ernment ##ices and ##icials s"all *e

t"e ceiling in t"e dis*ursement # e+trardinar$ and miscellaneus e+penses It s"all

c!er e+trardinar$ and miscellaneus e+penses and t"er similar e+penses/ suc" as

discretinar$/ *usiness de!elpment e+penses/ representatin e+penses and t"e li


34/57


o 8t"er similar e+penses nt supprted *$ t"e regular *udget allcatin

In case # de#icienc$/ t"e re4uirements #r t"e #reging purpses s"all *e c"arged against

sa!ings # t"e agenc$ (Sectin -3 # 1C -9&9 GAA)


In!ices@receipts depending n t"e nature # e+pense #r G811s@GFIs and 6GUs

1erti#icatin in case # natinal g!ernment agencies

8t"er supprting dcuments as are necessar$ depending n t"e nature # e+pense

c"arged

39 1n#idential and Intelligence E+penses

.1 Grant # 1as" Ad!ance

General Guidelines

1n#idential and intelligence #unds pr!ided #r in t"e *udgets # departments/

*ureaus/ ##ices r agencies # t"e natinal g!ernment including amunts #rm

sa!ings aut"ri5ed *$ special pr!isins t *e used #r intelligence and cunter;

intelligence acti!ities s"all *e released nl$ upn appr!al # t"e President At

least 39 # t"e 1n#idential and Intelligence Funds s"all *e used #r #ield

peratins

All departments/ *ureaus/ ##ices r agencies s"all su*mit t t"e Senate President/

Spea


35/57


o purc"ase # supplies and ammunitins/ pr!isin # medical and #d aid/

as ,ell as/ pa$ment # incenti!es r tra!eling e+penses relati!e t t"e

cnduct # intelligence r cn#idential peratins

Funds #r cn#idential and intelligence purpses ma$ *e surced #rm t"eapprpriatins #r peace and rder r ttal annual apprpriatin T"e ttal

amunt apprpriated #r intelligence and cn#idential undertand # t"e designated SD8

Specimen signatures # ##icials aut"ri5ed t sign cas" ad!ances and

li4uidatin reprts (#rmerl$ li4uidatin !uc"ers)/ particularl$

Special Dis*ursing 8##icer

7ead # Agenc$

1"ie# Accuntant

>udget 8##icer


3&& 6cal G!ernment Units

1p$ # t"e *udget appr!ed *$ Sanggunian # t"e cncerned 6GU

1p$ # t"e minutes # t"e meeting e!idencing t"e -@. !tes # t"e

Peace and 8rder 1uncil endrsing t"e release # t"e Intelligence@

1n#idential Fund in case # allcatins *e$nd t"e limitatins

6cal PNP certi#icatin re peace and rder situatin in t"e area #r

t"e use # 1n#idential and Intelligence Fund

Allcatins #r intelligence and cn#idential #unds

Peace and 8rder prgram including #und allcatin

Appr!al #rm t"e President # t"e P"ilippines in t"e case # 6GUs inMetr Manila and *$ t"e Department # 6cal G!ernment in case i#

6GUs utside Metr Manila

3&- Natinal G!ernment Agencies

Appr!al # t"e President # t"e release # t"e 1n#idential and

Intelligence Fund

1!ering Special Alltment Release 8rder (SAR8)

1p$ # t"e 8*ligatin Re4uest (8>R) #r t"se c"arged against t"e

General Fund r >udget Utili5atin Re4uest (>UR) #r t"se c"arged

against Special Incme Fund

3&. G!ernment 8,ned and 1ntrlled 1rpratins

Page 5 of 57


36/57


Appr!al #rm t"e President # t"e P"ilippines@18> re!ie,ed *$

D>M/ e+cept #r >angSP) ,"ic" is

especiall$ aut"ri5ed under t"e >SP 1"arter

.# 6i4uidatin # 1as" Ad!ance

General Guidelines

Under 18A 1ircular Ns -99.;99- and -99.;99. *t" dated ul$ .9/ -99./ all

cas" ad!ances c"argea*le against t"e intelligence and@r cn#idential #unds # t"e

natinal g!ernment agencies/ lcal g!ernment units and g!ernment;,ned and

cntrlled crpratins s"all *e li4uidated ,it"in ne (&) mnt" #rm t"e date t"e

purpse # t"e cas" ad!ance ,as accmplis"ed

Fr pr=ects cntinuing *e$nd ne mnt"/ a mnt"l$ prgress li4uidatin reprts"all *e su*mitted T"e #irst prgress reprt s"all *e su*mitted ne mnt" a#ter

t"e cmmencement # t"e pr=ect T"e li4uidatin reprt s"all *e su*mitted in a

sealed en!elpe ,it" a !isi*le la*el H18NFIDENTIA6 Fr 18A 1"airman

8nl$ directl$ t t"e 8##ice # t"e 1"airman/ 18A

0asic Requirement for all ectors

6i4uidatin Reprt

1erti#ied p"tcp$ # t"e paid dis*ursement !uc"er # t"e cas" ad!ance

*eing li4uidated

1erti#icatin # t"e Agenc$ 7ead cncerned #r t"e utili5atin # t"e

Intelligence and 1n#idential E+pense

Accmplis"ment Reprt@Acti!ities undertaalance certi#ied *$ 6GU Accuntant

1ntract/ ,"ic" ma$ *e a Memrandum # Agreement/ Trust Agreement r

Memrandum # Understanding g!erning t"e utili5atin # #unds and dispsitin #

an$ *alance t"ere# a#ter cmpletin # t"e purpse # t"e #unds trans#erred

6etter # 6GU t surce agenc$ t trans#er t"e une+pended *alance t t"e General

Fund dul$ appr!ed *$ t"e surce agenc$/ i# t"e dispsitin t"ere# "as nt *een

pr!ided in t"e M8A/ Trust Agreement r Memrandum # Understanding

&99Prcurement

General Guidelines

Page " of 57


37/57


Prcurement # an$ *ranc"/ agenc$/ department/ *ureau/ ##ice r instrumentalit$ # t"e

g!ernment including g!ernment;,ned and cntrlled crpratins/ g!ernment

#inancial institutins/ state uni!ersities and clleges/ and lcal g!ernment units s"all *e

g!erned *$ RA :&3% and its Re!ised Implementing Rules and Regulatins (IRR)/ andt"er issuances # t"e General Prcurement Plic$ >ard (GPP>) Strict ad"erence t t"e

prcurement prcedures/ la,s/ rules and regulatin is prescri*ed under Sectin :9 # 1C

-9&9 GAA

T"e G!ernment Electrnic Prcurement S$stem (G;EPS) s"all *e used as t"e primar$

surce # in#rmatin n g!ernment prcurement # cmmn;use supplies/ gds and

e4uipment/ and as a repsitr$ # all g!ernment prcurement in#rmatin All In!itatin

t Appl$ #r Eligi*ilit$ and t >id/ Ntices # A,ard and all t"er prcurement related

ntices s"all *e psted in t"e G;EPS Electrnic >ulletin >ard in accrdance ,it" t"e IRR

# RA :&3%/ regardless # t"e met"d # prcurement used (Sectin :9 # 1C -9&9 GAA

r pertinent pr!isins # t"e GAA #r t"e $ear)

Under Sectin 2 # t"e IRR/ cnsistent ,it" g!ernment #iscal discipline measures/ nl$

t"se cnsidered crucial t t"e e##icient disc"arge # g!ernment #unctins s"all *e

included in t"e Annual Prcurement Plan (APP) N prcurement s"all *e undertaA1 s"all/ in all stages # t"e prcurement prcess/ in!ite/ in additin t t"e

representati!es # 18A/ at least t, (-) *ser!ers

1$.1Prcurement t"rug" Pu*lic >idding

0asic Requirements for all types of procurement through pu+lic +idding

Aut"enticated p"tcp$ # t"e appr!ed APP and an$ amendment t"eret

Appr!ed cntract supprted *$ t"e #ll,ing dcuments ,"ic" are re4uired

under 18A 1ircular N -99:;99& dated Fe*ruar$ &-/ -99: and 18A

Memrandum N -99';9-2 dated Fe*ruar$ -3/ -99' t *e su*mitted t t"e

AuditrBs 8##ice ,it"in ' da$s #rm t"e e+ecutin # t"e cntract

o In!itatin t Appl$ #r Eligi*ilit$ t >id

o 6etter # Intent

o Eligi*ilit$ Dcuments and Eligi*ilit$ Data S"eet

o Eligi*ilit$ Re4uirements

o Results # Eligi*ilit$ 1"ecidding Dcuments enumerated under Sec&2& # t"e Re!ised IRR # RA

:&3%

o Minutes # Pre;*id 1n#erence/ (A>1 P& millin and a*!e)

o Agenda and@r Supplemental >ulletins/ i# an$

o >idders Tec"nical and Financial Prpsals

o Minutes # >id 8pening

o A*stract # >ids

Page 7 of 57


38/57


o Pst;Quali#icatin Reprt # Tec"nical ?rA1 Reslutin declaring ,inning *idder

o Ntice # Pst Quali#icatin

o >A1 Reslutin recmmending appr!alo Ntice # A,ard

o Per#rmance Securit$

o Prgram # ?r< and Detailed Estimates

o >id securit$ in t"e prescri*ed #rm/ amunt and !alidit$ perid

o Ntice t Prceed

o Suc" t"er dcuments peculiar t t"e cntract and@r t t"e mde #

prcurement and cnsidered necessar$ in t"e auditrial re!ie, and in t"e

tec"nical e!aluatin t"ere#

o 1p$ # cmplete Tec"nical speci#icatins

o 1p$ # t"e dcument cntaining t"e Detailed >rea1) including t"e detailed*reaA1 Secretariat n t"e psting #

ad!ertisement at cnspicuus places

Printut cpies # ad!ertisement psted in agenc$ ,e*site/ i# an$

o S,rn statements *$ t"e prspecti!e *idders as re4uired under Sectins

-'-*(i!) #r in#rastructure pr=ects/ -'-a(i!) #r gds and -'-c(!i) #rcnsulting ser!ices # t"e Re!ised IRR # RA :&3%

Page # of 57


39/57


o Minutes # Pre;prcurement 1n#erence #r pr=ects csting a*!e P'

millin #r in#rastructure/ P- millin and a*!e #r gds/ and P& millin

and a*!e #r cnsulting ser!ices

o >id E!aluatin Reprto Pst Quali#icatin E!aluatin Reprt

o Printut cp$ # psting # Ntice # A,ard/ Ntice t Prceed and

1ntract # a,ard in t"e P"ilGEPS

o Fr 6GUs/ as summari5ed under 18A Memrandum N -9&9;9&% dated

April --/ -9&9/ aut"ri5atin *$ lcal Sanggunian #r t"e 6cal 1"ie#

E+ecuti!e t enter int cntract in case # t"e #ll,ing

In t"e case # a reenacted *udget

- Fr ne, cntracts entered int *$ t"e lcal c"ie# e+ecuti!e #r

cntractual *ligatins included in t"e pre!ius $earBs annual and

supplemental *udget

In t"e case # t"e regularl$ enacted *udget

- Fr pr=ects descri*ed in generic terms/ suc" as in#rastructure

pr=ects/ inter;municipal ,ater,r


40/57


o Inspectin Reprt *$ t"e Agenc$Bs Aut"ri5ed Engineer

o Results # Test Anal$sis/ i# applica*le

o Statement # Time Elapsed

o Mnt"l$ 1erti#icate # Pa$mento 1ntractrBs A##ida!it n pa$ment # la*rers and materials

o Pictures/ *e#re/ during and a#ter cnstructin # items # ,r


41/57


&9&&- ariatin 8rder @ 1"ange 8rder @ E+tra ?r< 8rder

General Guidelines

ariatin 8rder@E+tra ?r< 8rder ma$ *e issued t c!er an$

increase@decrease in 4uantities/ including t"e intrductin #

ne, ,r< items t"at are nt included in t"e riginal cntract r

reclassi#icatin # ,r< items eit"er due t c"ange # plans/

design r alignment t suit actual #ield cnditins resulting in

disparit$ *et,een t"e pre;cnstructin plans used #r t"e

purpse # *idding and t"e Has sta # 18A

Memrandum N -99';9-2 dated Fe*ruar$ -3/ -99'

re4uired t *e su*mitted t t"e 8##ice # t"e Auditr #r t"e

re!ie,@e!aluatin # t"e c"anges in t"e cntract

o 1p$ # Appr!ed 1"ange 8rder (18) @ E+tra ?r


42/57


o 1p$ # t"e appr!ed detailed *rea


43/57


T"e ttal retentin mne$ s"all *e due #r release upn #inal

acceptance # t"e ,r


44/57


Appr!ed 1nsultanc$ Prgress@Final Reprts/ and@r utput re4uired

under t"e cntract

Prgress@Final >illing

Ran


45/57


o N lcall$ prduced and manu#actured material is a!aila*le as

certi#ied *$ t"e DTI

&9&.& Supplies/ Materials/ E4uipment and Mtr e"icles

General Guidelines

T"e in!entr$ # supplies/ materials and e4uipment spare parts

t *e prcured ut # a!aila*le #unds s"all at n time e+ceed t"e

nrmal t"ree;mnt" re4uirement/ su*=ect t pertinent rules and

regulatins issued *$ cmpetent aut"rit$ T"e "eads #

departments/ *ureaus/ ##ices r agencies ma$ increase t"eir

in!entr$ # critical supplies and materials in anticipatin #cst increases/ r i# necessitated *$ a natinal emergenc$ r #

an impending s"rtage in t"e items cncerned/ speci#$ing

ma+imum 4uantities # indi!idual items Unless t"er,ise

appr!ed *$ t"e President # t"e P"ilippines/ upn t"e =int

recmmendatin # t"e Secretar$ cncerned and t"e 1"airman

# 18A/ t"ese stc


46/57


>reaIR

indicating t"e e+act speci#icatins and@r serial num*er #

t"e e4uipment prcured *$ t"e g!ernment as pr# #

pa$ment # all ta+es and duties due n t"e same e4uipment/supplied r sld t t"e g!ernment (A8 N -99 dated

N!em*er -&/ &::9)

Inspectin and Acceptance Reprt prepared *$ t"e

Department@Agenc$ prpert$ inspectr and signed *$ t"e

7ead # Agenc$ r "is aut"ri5ed representati!e

Fr e4uipment/ Prpert$ Acatc" Release 1erti#icate #rm FDA

o I# t"e supplier is nt t"e manu#acturer/ certi#icatin #rm

t"e manu#acturer t"at t"e supplier is an aut"ri5ed

distri*utr@dealer # t"e prducts@items

Page !" of 57


47/57


&9&.- General Supprt Ser!ices (=anitrial/ securit$/ maintenance/

gar*age cllectin and dispsal and similar ser!ices)


Additinal dcuments under Anne+es 7 t and P # 18A


re4uired t *e su*mitted t t"e AuditrBs 8##ice ,it"in '

da$s #rm t"e e+ecutin # t"e cntract

o Fr =anitrial@securit$@maintenance ser!ices/

apprpriate appr!ed dcuments indicating t"e

#ll,ing

- T"e num*er # persnnel in!l!ed and t"eir

crrespnding rates@salar$

- Sc"edule # ,r< and places # assignment r

statin @ !isits indicating/ amng t"ers/ t"e

num*er # "urs per !isit

-

T"e t$pe and num*er # e4uipment t *e ser!ed(in case # !isitrial maintenance ser!ice)

T"e scaled #lr plans # t"e *uilding and t"er

area@s c!ered *$ t"e ser!ice cntract (#r =anitrial

ser!ices)

T"e grup classi#icatin # persnnel t determine

t"e E4ui!alent E4uipment Mnt"l$ Statutr$

Minimum ?age Rate in accrdance ,it" t"e

applica*le Rules Implementing Repu*lic Act N

02-2

Appr!ed dcuments indicating t"e minimum

re4uirements # t"e agenc$ n t"e num*er #securit$ persnnel t *e in!l!ed in t"e pr=ect (#r

securit$ ser!ice cntract)

T"e ppulatin # t"e agenc$ ,"ere t"e ser!ices is

rendered (#r securit$ ser!ice cntrls)

Detailed descriptin # t"e maintenance ser!ices t

*e rendered r acti!ities t *e per#rmed (#r

maintenance ser!ice cntracts)

o Fr Gar*age 1llectin and Dispsal

1mplete descriptin@speci#icatins (*rand name/

mdel/ ma


48/57


displacement/ capacit$) and num*er # units #

dump trucill

1erti#icate # Acceptance Recrd # Attendance@Ser!ice

&9&.. Rental 1ntracts


Additinal dcuments under Anne+es 6/ N and 8 # 18A




o Fr pri!atel$ ,ned ##ice@*uilding

Page !# of 57


49/57


- 1mplete cp$ # t"e *uilding #lr plans indicating

in s"aded clrs t"e renta*le space

- 1p$ # t"e 1erti#icate # 8ccupanc$ # t"e *uilding

r apprpriate appr!ed dcuments s",ing t"edate t"e *uilding ,as cnstructed r age # t"e

*uilding

- 1mplete descriptin # t"e *uilding as t t$pe/ ill@In!ices

1erti#icate # ccupanc$ (space@*uilding)

&9&.% Repair and Maintenance # Aircra#t/ E4uipment and

Mtr e"icles


Additinal dcuments under Anne+es Q and R # 18A




o 1p$ # t"e pre;repair e!aluatin reprt and appr!ed

detailed plans *$ t"e agenc$ s",ing in su##icient detail

t"e scpe # ,r


50/57


General Guidelines

8ne # t"e austerit$ measures adpted under Administrati!e

8rder N &9. dated August .&/ -99% is t"e suspensin/ amngt"ers/ # paid media ad!ertisements/ e+cept t"se re4uired in

t"e issuance # agenc$ guidelines/ rules and regulatins/ t"e

cnduct # pu*lic *idding and t"e disseminatin # imprtant

pu*lic annuncements


>ill@Statement # Accunt

1p$ # ne,spaper clippings e!idencing pu*licatin and@r

1D in case # T@Radi cmmercial

1$.#Prcurement t"rug" Alternati!e Mdes

0asic Requirements 3ommon to All Purchases under alternative mode

Dcuments t *e su*mitted ,it"in #i!e (') ,r


51/57


Inspectin and acceptance reprt signed HInspected *$ *$ t"e aut"ri5ed

agenc$ inspectr and signed Haccepted *$ *$ t"e aut"ri5ed end;user t

,"m t"e item ,as deli!ered r t"e prpert$ ##icer i# item is #r stcA1

&9-& 6imited Surce >idding

General Guidelines

T"is is a met"d # prcurement # gds and cnsulting ser!ices t"at

in!l!es direct in!itatin t *id #rm t"e list # pre;selected suppliers r

cnsultants ,it"


52/57


&9-- Direct 1ntracting

General Guidelines

T"is is a met"d # prcurement # gds ,"ere*$ t"e supplier is simpl$

asA1 in case # prcurement # critical plant

cmpnents and@r t maintain certain standards

&9-. Repeat 8rder

General Guidelines

T"is is a met"d # prcurement # gds #rm t"e pre!ius ,inning

*idder/ ,"ene!er t"ere is a need t replenis" gds prcured under a

cntract pre!iusl$ a,arded t"rug" 1mpetiti!e >idding Repeat 8rders

s"all li


53/57


Unit prices # t"e repeat rder must *e t"e same as/ r l,er t"an/

t"se in t"e riginal cntract/ pr!ided t"at suc" prices are still t"e

mst ad!antageus t t"e g!ernment a#ter price !eri#icatin

T"e repeat rder ,ill nt result in splitting # cntracts/ re4uisitins/r purc"ase rders/ as pr!ided #r in Sectin '%& # t"e Re!ised

IRR # RA :&3%

E+cept in cases dul$ appr!ed *$ t"e GPP>/ t"e repeat rder s"all *e

a!ailed # nl$ ,it"in si+ (0) mnt"s #rm t"e cntract e##ecti!it$

date stated in t"e Ntice t Prceed arising #rm t"e riginal

cntract and

T"e repeat rder s"all nt e+ceed t,ent$;#i!e percent (-') # t"e

4uantit$ # eac" item in t"e riginal cntract


Speci#ic re4uirements t *e su*mitted ,it"in #i!e (') ,r


54/57


Speci#ic re4uirements t *e su*mitted ,it"in #i!e (') ,r


55/57


- Agenc$Bs ##er #r negtiatins ,it" selected suppliers/

cntractrs r cnsultants

- 1erti#icatin # >A1 as t #ailure # cmpetiti!e *idding #r

t"e secnd time

- E!idence # in!itatin # *ser!ers in all stages # t"e

negtiatin

- Eligi*ilit$ dcuments in case # in#rastructure pr=ects

o In emergenc$ cases

- usti#icatin as t t"e necessit$ # purc"ase

o In case # ta


56/57


General Guidelines

1laims #r rad rig"t;#;,a$ is su*=ect t t"e pr!isins # RA 3:2% and its implementing

rules and regulatins


Pr=ect pr#ile and descriptin dul$ certi#ied *$ t"e Pr=ect Directr

1erti#icatin *$ t"e Pr=ect Directr t"at said lt and structures are ,it"in t"e

*undaries # t"e rig"t;#;,a$ as s",n in t"e parcellar$ sur!e$ plan and structure

mapping plan

1erti#icatin *$ t"e Planning Ser!ice/ DP?7 t"at t"e claim is nt ,it"in t"e R8? #

a cn!erted lcal rad

1erti#icatin #rm t"e 7ead # t"e Implementing 8##ice t"at t"ere is n pre!ius

pending claim and pre!ius pa$ment n su*=ect prpert$ En!irnmental 1learance 1erti#icate (E11)

Appraisal @ !aluatin # t"e land @ damaged impr!ements @ crps dul$ appr!ed *$

t"e 7ead # t"e Agenc$ tget"er ,it" cpies # dcuments used in t"e determinatin

# t"e amunt aluatin s"uld *e *ased n t"e pr!isins # RA 3:2%

1erti#ied P"tcp$ # Aut"rit$ t Purc"ase 6and r 6and Rig"ts using

appr!ed@esta*lis"ed !aluatins

Deed # A*slute Sale registered ,it" t"e Register # Deeds ,"ere t"e land is lcated

1erti#ied P"tcp$ # Ta+ 1learance #rm AssessrBs 8##ice ,"ere t"e land is lcated

o 1erti#icate Aut"ri5ing Registratin (1AR)

o 1apital Gains Ta+ (1GT)

o Dcumentar$ Stamp Ta+ (DST)

o Trans#er Ta+

1erti#ied P"tcp$ # appr!ed sur!e$ plan # t"e area@prtin # land *eing

ac4uired

1p$ # latest updated master list # Pr=ect;A##ected;Persns (PAP) appr!ed *$

Agenc$Bs aut"ri5ed representati!e

I# registered land

o I# ,"le lt is ac4uired/ Trans#er 1erti#icate # Title (T1T@168A@81T@EP)

certi#ied as true cp$ *$ t"e Register # Deeds ,it" curt Decisin anntated in

case # pa$ment t"ru curt Decisin and Ta+ Declaratin (TD) certi#ied as true

cp$ *$ t"e AssessrBs 8##ice in t"e name # t"e prcuring entit$o I# prtin # lt is ac4uired/ certi#ied p"tcp$ # T1T and TD in t"e name # t"e

prcuring entit$ r pre!ius ,ner ,it" anntatin # sale @ curt decisin

I# unregistered

land@impr!ement@structure

o 1erti#ied p"tcp$ # TD in t"e name # t"e prcuring entit$ r pre!ius ,ner

,it" anntatin # sale @ curt decisin

o Ntari5ed A##ida!it # 8,ners"ip

o 1erti#icatin #rm t"e Treasurer t"at t"e claimant is t"e sle entit$ pa$ing t"e

ta+es #r t"e prpert$ #r t"e past ' $ears

o Ntari5ed =int a##ida!it # - ad=ining land,ners r >aranga$@6cal 8##icialscncerned attesting t t"e ,ners"ip # land@impr!ement

Page 5" of 57


57/57


o I# claim #r pa$ment r amunt # sale e+ceeds P'9/999 (E8&9.') certi#ied

p"tcp$ # 1laimantBs Suret$@Indemnit$ >nd issued *$ an$ Insurance

1mpan$ dul$ accredited *$ t"e Insurance 1mmissin

1erti#ied p"tcp$ # 1urt Decisin registered ,it" t"e Register # Deeds ,"ere t"e

land is lcated in case # pa$ment t"rug" curt decisin

Ntari5ed land,nerBs ,ai!er # rig"ts @ 4uitclaim t a##ected "uses@structures r

esta*lis"ments i# pa$ment ,ill *e made t claimants t"er t"an t"e ,ner

&-9Financial E+penses

General Guidelines

In line ,it" entering int !arius transactins ,it" lcal and internatinal #inancing

institutins/ agencies incurred *an< c"arges/ cmmitment #ees/ dcumentar$ stamp ta+/

interest e+penses and t"er related #inancial c"arges


6an Agreements@Memranda # Agreement tget"er ,it" supprting dcuments

Statement # Accunt

>an< De*it mems

8t"er supprting dcuments deemed necessar$

depending n t"e nature # t"e transactin

auditors req

Documents