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    Department of Budget and Management: Republic of The Philippines

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    gbenjielizon
    This document provides additional guidelines for government agencies to prepare their Annual Budget Execution Plans (BEDs) for fiscal year 2019. It outlines 4 key points: 1) Agencies must submit BEDs based on the National Expenditure Program for 2019 by November 30, 2018 to align with new reporting requirements and ensure timely implementation. 2) BEDs must contain plans that can be implemented within 2019 and adhere to submission processes. Budget items must be classified as either "For Comprehensive Release" or "For Later Release". 3) Agencies must provide copies of procurement documents to ensure consistency between BEDs and procurement schedules. 4) Early procurement can begin based on the 2019 expenditure

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    Department of Budget and Management: Republic of The Philippines

    Uploaded by

    gbenjielizon
    34 views5 pages
    This document provides additional guidelines for government agencies to prepare their Annual Budget Execution Plans (BEDs) for fiscal year 2019. It outlines 4 key points: 1) Agencies must submit BEDs based on the National Expenditure Program for 2019 by November 30, 2018 to align with new reporting requirements and ensure timely implementation. 2) BEDs must contain plans that can be implemented within 2019 and adhere to submission processes. Budget items must be classified as either "For Comprehensive Release" or "For Later Release". 3) Agencies must provide copies of procurement documents to ensure consistency between BEDs and procurement schedules. 4) Early procurement can begin based on the 2019 expenditure

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    CL-No2018-10

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    This document provides additional guidelines for government agencies to prepare their Annual Budget Execution Plans (BEDs) for fiscal year 2019. It outlines 4 key points: 1) Agencies must submit BEDs based on the National Expenditure Program for 2019 by November 30, 2018 to align with new reporting requirements and ensure timely implementation. 2) BEDs must contain plans that can be implemented within 2019 and adhere to submission processes. Budget items must be classified as either "For Comprehensive Release" or "For Later Release". 3) Agencies must provide copies of procurement documents to ensure consistency between BEDs and procurement schedules. 4) Early procurement can begin based on the 2019 expenditure

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    © All Rights Reserved
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    34 views5 pages

    Department of Budget and Management: Republic of The Philippines

    Uploaded by

    gbenjielizon
    This document provides additional guidelines for government agencies to prepare their Annual Budget Execution Plans (BEDs) for fiscal year 2019. It outlines 4 key points: 1) Agencies must submit BEDs based on the National Expenditure Program for 2019 by November 30, 2018 to align with new reporting requirements and ensure timely implementation. 2) BEDs must contain plans that can be implemented within 2019 and adhere to submission processes. Budget items must be classified as either "For Comprehensive Release" or "For Later Release". 3) Agencies must provide copies of procurement documents to ensure consistency between BEDs and procurement schedules. 4) Early procurement can begin based on the 2019 expenditure

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    of 5

    o VIC IA L"

    RELEASE
    REPUBLIC OF THE PHILIPPINES
    DEPARTMENT OF BUDGET AND MANAGEMENT
    BONCODIN HALL. GENERAL SOLANO STREET, SAN MIGUEL, MANILA

    RLEUER No. 2018- 10


    November 8, 2018

    TO : All Heads of Departments/Agencies/State Universities and


    Colleges (SUCs) and including Commissions/Offices under the
    Constitutional Fiscal Autonomy Group (CFAG), and Government-
    Owned or —Controlled Corporations (GOCCs) and Local
    Government Unit (LGU)-Implementing Agency Receiving
    Budgetary Support from the National Government; Budget
    Officers; Heads of Finance/Accounting Units, and All Others
    Concerned

    SUBJECT : Additional Guidelines for the Preparation of the Annual


    Budget Execution Plans Covering the FY 2019 Budget

    1.0 RATIONALE

    Government entities receiving budgetary support from the national


    government annually submit their respective Budget Execution Documents
    (BEDs) for review/evaluation and consolidation by the Department of Budget
    and Management (DBM). Such BEDs, formulated based on the National
    Expenditure Program (NEP) for a budget year, contain the agency plans,
    spending schedules, and physical targets. These BEDs, when updated based
    on the General Appropriations Act (GAA) for the budget year, serve as one of
    the bases for the determination of the national government disbursement
    program. The Development Budget Coordination Committee approves the
    consolidated disbursement program levels for purposes of scheduling the
    release of disbursement authorization documents as well as for the
    assessment of the overall disbursement performance.

    The national government is adopting the annual cash-based appropriations


    (ACBA) starting FY 2019. Under the ACBA, obligation and implementation of
    programs, activities, and projects is limited to just one year. In order to
    effectively facilitate the timely delivery of planned results, the configuration of
    the BEDs should be consistent with and supportive of the budgetary
    innovations being implemented, to ensure release of funds and enable prompt
    implementation of programs and projects.

    2.0 PURPOSES

    2.1 To align the BEDs with the information presented and being required
    for the Budget and Financial Accountability Reports (BFAR5);
    2.2 To require agencies to furnish the DBM copies of the procurement
    documents being submitted to the Government Procurement Policy
    Board (GPPB), and the DBM Procurement Service (PS), to ensure
    consistency of the information reflected in the BEDs with the
    procurement schedules/specifications; and

    2.3 To reiterate the submission of the BEDs prescribed under DBM CL No.
    2016-9 dated October 27, 2016, as amended under DBM CL No. 2017-
    12 dated October 19, 2017, including the schedule for departments/
    agencies' encoding of BEDS at the Unified Reporting System (URS) to
    minimize network clogging and other system related issues.

    3.0 COVERAGE

    This Circular shall cover all departments, bureaus, agencies, and operating
    units (OUs) of the national government including commissions/offices under
    the Constitutional Fiscal Autonomy Group (CFAG), State Universities and
    Colleges (SUC5) and other recipients (i.e., GOCC and LGUs) of national
    government budgetary support for the implementation of programs/projects!
    activities.

    4.0 GUIDELINES

    4.1 All entities covered in this Circular shall comply with the general
    guidelines prescribed under DBM CL No. 2016-9 dated October 27,
    2016, as amended under DBM CL No. 2017-12 dated October 19,
    2017, with the required BEDs based on the NEP for the FY 2019
    Budget Year, without waiting for the approval of the FY 2019 GAA:

    BEDs Data Elements Purpose

    BED No. I Estimated obligation program for the Series as the oeraIl financial
    Financial Plan (FP) budget year broken down by quarter, plan of the
    and current year obligations (actual department/agency/OU
    obligation as of September 30 and
    estimated obligation for October to
    December)
    BED NO. 2 Physical targets for the budget year Seres as the orall physical
    Physical Plan (PP) broken down by quarter, and current plan of the
    year accom plishments (actual department/agency/OU
    accomplishment as of September 30
    and projected accomplishment for
    October to December)
    BED No. 3 Projected monthly disbursement Basis of the issuance of
    Monthly requirements for the budget year by disbursement authorities
    Disbursement type of disbursement authority (e.g.,
    Program (MDP) NCA, CDC, NCAA and TRA)

    BED No. 4 Projected Monthly procurements in Basis of the PS in projecting


    Annual Procurement terms of quantity and cash inentory requirements,
    Plan for Common requirements. This shall be scheduling of procurement
    Use Supplies and categorized into items aai!able at actiAties, and oerall
    Equipment (APP- Procurement SenAce (PS) stores management of the central
    CSE) and those items not asilable at PS procurement of common-use
    goods.

    Sen.e as Agency
    Procurement Request (APR)
    4.2 In preparing the BEDs, agencies are strictly reminded:

    4.2.1 To ensure that their plans contain the projected budget


    requirements of programs, activities and projects that can be
    obligated and implemented within the period January to
    December of FY 2019;

    4.2.2 To observe the process flow (involving agency central/regional


    offices and operating units) as prescribed under CL No. 20 16-9
    relative to the preparation, consolidation and submission of
    BEDs, including departmentlagency/OU with no regional offices
    or with decentralized set-ups in terms of direct budgetary
    releases from DBM; and

    4.2.3 To classify budgetary items into a) "For Comprehensive Release


    (FOR)" or b) 'For Later Release (FLR)" consistent with the
    provisions of CL No. 2016-9. The agency's complete list of
    budgetary items classified into FCR and FLR shall be
    submitted together with the hard copies of the duly signed
    BEDs.

    4.3 To facilitate program/project implementation including the conduct of


    pre-procurement activities short of award and the prompt completion of
    procurement timelines, all concerned are reminded to ensure the
    consistency of the information reflected in the BEDs with the
    procurement schedules/specifications, being submitted to the GPPB,
    and the DBM PS. All covered entities shall also provide the
    respective DBM operations' bureau, a signed copy of each of the
    following:

    4.3.1 BED number 4 (Annual Procurement Plan for Common Use


    Supplies and Equipment [APP-CSE]) shall be submitted to the
    DBM Procurement Service (PS), on or before November 30 of
    the present calendar year, in accordance with PS guidelines for
    the purpose;

    4.3.2 Project Procurement Management Plan (PPMP) ; and

    4.3.3 Annual Procurement Plan (non-CSE) in the format prescribed


    under GPPB Circular No. 07-201 5, as required under Section 7
    of R.A. No. 9184 and its revised Implementing Rules and
    Regulations.

    4.4 Relative to the conduct of early procurement based on the NEP


    provisions, pending the enactment of the FY 2019 GAA:

    4.4.1 The requirement of Multi-Year Obligational Authorities (MYOA5)


    for purposes of entering into multi-year contracts as prescribed
    under existing DBM issuances shall continue to be observed;

    4.4.2 Agency-specific funds for the purchase of motor vehicles for FY


    2019 as reflected in the FY 2019 NEP are included in the items
    classified as FOR. This classification shall be adopted only for
    agency procurement of vehicles, which remain consistent and
    the same as the specifications and costs included in the
    confirmation letters to the agency during the budget preparation.
    Considering that DBM evaluation and approval of these vehicles
    have already been completed during the annual budget
    preparation process and consequently proposed to be
    appropriated under the agency budget, issuance of Authority to
    Purchase Motor Vehicles by the DBM shall not be required in
    2019. This shall facilitate the speedy and timely vehicle
    procurement for government operations.

    4.5 In terms of timelines, all concerned are reminded of the following:

    4.5.1 Agencies shall submit and confirm the BEDs, consistent with the
    NEP, to DBM in accordance with the following deadlines,
    subject to their encoding access schedule prescribed in CL
    2017-1 2:

    Deadline of Submission
    Partic ulars
    Non-regionalized Regionalized
    DepartmentslAgencies DepartmentslAgencies
    Agency Submission
    November 15 of the current year November 29 of the current year
    of BEDs
    Three (3) working days after Five (5) working days after
    D8M Evaluation November 15 of the current year November 29 of the current year

    Agency Three (3) working days after Three (3) working days after
    Confirmation DBM Evaluation DBM Evaluation

    4.5.2 Upon approval of the GAA of the budget year and in case there
    are changes made by Congress from the National Expenditure
    Program (NEP), i.e., decrease, increase or other modifications
    for existing programs and projects or introduction of new items,
    departments/agencies/OUs shall identify affected Program!
    Activities/Projects (PAPs) and targets to be adjusted. All
    Departments/agencies/OUs shall submit their GAA-consistent
    BEDs, highlighting any adjustment made in PAPs/targets/plans,
    using the same BED forms to DBM within seven (7) working
    days after approval of the GAA.

    4.5.3 Only hard copies of the two sets of BEDs (for BED Nos. 1, 2,
    and 3), i.e., based on (a) the NEP as well as on (b) the GAA, as
    generated from the URS, duly signed by the
    DepartmentlAgency/Ou Head or Authorized Representative
    shall be recognized as compliant with the submission
    requirements.

    4.6 For purposes of the qualification for the grant of the Performance..
    Based Bonus for FY 2018, relative to the requirement of "50% value of
    planned procurement", all are reminded of the following clarification
    made under item 4.5 of DBM CL No. 2018-8 dated July 30, 2018:
    • . an agency should ensure that at least 50% of the volume or number
    of the planned procurement for FY 2019 should undergo early
    procurement, after strategizing those activities and projects it needs to
    implement in the first semester and those procurement activities it
    deems difficult or risky.., in relation to this, each agency shall submit a
    Certification of Compliance to the Government Procurement Policy
    Board..."

    5.0 APPLICABILITY

    This Circular shall only apply for the period and purpose specified herein.

    6.0 SANCTIONS

    Failure of the officials and employees concerned to comply with provisions of


    this Circular shall subject them to penalties imposed under Section 43,
    Chapter 5, Book VI of EO No. 292, the revised Administrative Code of the
    Philippines.

    7.0 REPEALING CLAUSE

    All provisions of existing circular and other issuances inconsistent with this
    Circular are hereby modified/repealed only for purposes of implementation of
    this Circular.

    8.0 UNAFFECTED PROVISIONS

    Except as expressly repealed, or by necessary implication, modified by this


    Circular, the existing provisions of DBM CL No. 2016-9 dated October 27,
    2016, as amended under DBM CL No. 2017-12 dated October 19, 2017.
    regarding the BEDs, shall remain in full force and effect.

    9.0 SEPARABILITY

    If any provision of this Circular as now or later amended or its application to


    any person or circumstance is held invalid, the invalidity does not affect other
    provisions that can be given effect without the invalid provision or application.

    jEll VAIk, [cull W1III

    Cases not covered in this Circular shall be referred to the DBM for resolution.

    11.0 EFFECTIVITY

    This Circular shall take effect immediately.

    Dartrnt of 2udgf
    ( I.. . ( • ood Manoemon,

    BENJAMIN E. DIOKNO
    Secretary

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