Financial Matters - Unfunded Positions Final.pptx

Presentations

1. DIVISION ORIENTATION WORKSHOP ON ENHANCED PROJECT GURO DATA

2. FINANCIAL MATTERS

3. PRESENTATION OUTLINE BASIC CONCEPTS PROCESS FLOW GUIDELINES TEMPLATES

4. To be familiarized on the necessary guidelines that supports the funding releases in Personnel Services To determine whose plantilla items were still unfunded To determine the process for funding requests OBJECTIVES

5. BASIC CONCEPTS

6. Appropriations allotment obligation disbursements

7. APPROPRIATIONS NEW GENERAL APPROPRIATIONS Annual authorizations for incurring obligations during a specified budget year, as listed in the GAA Authorization made by a legislative body to allocate funds for purposes specified by the legislative or similar authority.

8. AUTOMATIC APPROPRIATIONS SUPPLEMENTAL APPROPRIATIONS Additional appropriations authorized by law to augment the original appropriations which proved to be insufficient for their intended purpose due to economic, political or social conditions supported by a Certification of Availability of Funds (CAF) from the BTr. The authorizations programmed annually or for some other period prescribed by law, by virtue of outstanding legislation which does not require periodic action by Congress

9. Authorizations to support obligations for a specific purpose or project, such as multi-year construction projects which require the incurrence of obligations even beyond the budget year. CONTINUING APPROPRIATIONS

10. Authorization issued by the DBM to NGAs to incur obligations for specified amounts contained in a legislative appropriation in the form of budget release documents ALLOTMENT

11. Authorization made by a legislative body to allocate funds for purposes specified by the legislative or similar authority. GENERAL APPROPRIATIONS ACT RELEASE DOCUMENT (GAARD)

12. Covers budgetary items under For Later Release (FLR) in the entity submitted Budget Execution Documents (BEDs) such as the Financial Plan (FP). SPECIAL ALLOTMENT RELEASE ORDER (SARO)

13. A comprehensive authority issued to all national government agencies, in general, to incur obligations not exceeding an authorized amount during a specified period for the purpose indicated therein GENERAL ALLOTMENT RELEASE ORDER (GARO)

14. An act of a duly authorized official which binds the government to the immediate or eventual payment of a sum of money OBLIGATION Actual amounts spent or paid out of the budgeted amounts DISBURSEMENT S

15. GUIDELINES

16. RE: Guidelines on the Release of Funds for FY 2022 National Budget Circular NBC No. 587 dtd January 3, 2022

17. GENERAL GUIDELINES 3.3 Consistent with Section 68, GPs of the FY 2022 GAA and The President's Veto Message, all appropriations authorized under the FY 2022 GAA, shall be available for release, obligation, and disbursement for the purpose specified, and under the same General and Special Provisions of said GAA applicable thereto, 3.3.1 Personnel Services until December 31, 2022

18. other procedural GUIDELINES 5.3 Use of PS Appropriations 5.3.1.1 Consistent with Section 53, GPs of the FY 2022 GAA, the appropriations for PS shall be used for the payment of Authorized Personnel Benefits to be given to National Government employees

19. authorized personnel benefits Basic Salaries Standard Allowances and Benefits Specific Purpose Allowances and Benefits Incentives Magna Carta Benefits Overseas and other allowances for government personnel stationed abroad

20. other procedural GUIDELINES 5.3 Use of PS Appropriations 5.3.1.2 Available PS allotments released shall be used for (1) Original Purpose and (2) to cover PS deficiencies in Authorized Personnel Benefits 5.3.1.3 Available PS allotments may be realized from unspent compensation of employees

21. other procedural GUIDELINES 5.3 Use of PS Appropriations 5.3.1.4 There are limitations in the use of available released PS allotments/appropriations which shall be observed 5.3.1.5 In instances where insufficiency in PS occurs, and frontloading shall be resorted to, available PS may be utilized

22. 1.0 For Personnel Services (PS) GAA Items for comprehensive release thru gaa 1.1 Release of full amount of the approved budget per GAA pertaining to filled positions of NGAs 1.2 Lump-sum for PS under Agency Specific Budget

23. 1.2 Lump-sum for PS under Agency Specific Budget 1.2.1 Provision for Unfilled Positions 1.2.2 Terminal Leave/Retirement Gratuity (TL/RG) of compulsory retirees 1.2.3 Comprehensivelyn released Lump-sum funds under the budget of DepEd

24. PROCESS FLOW Unfunded Positions Newly Hired Positions NOSCA of ERFs, Reclass of MTs

25. STEP 1 Plantillamen prepares and submits copy of Appointment/s and the Supplemental Budget Form for Unfunded Positions/New Positions/ERFs STEP 2 Budget Staff receives and reviews the completeness and correctness of submitted documents

26. STEP 3 Budget Staff consolidates the submitted documents STEP 4 Budget Staff prepares funding request/s Budget Officer and SDS sign the requests. Transmits to Accounting for the Monthly Disbursement Program (MDP) STEP 5 STEP 6 Transmits to Records Section for release & receives file copy

27. TEMPLATES

28. Supplemental Budget Form for Unfunded Positions

29. Supplemental Budget Form for Unfunded Positions

30. Supplemental Budget Form for Unfunded Positions

31. Supplemental Budget Form for erf/reclass

32. Supplemental Budget Form for erf/reclass

33. THANK YOU FOR LISTENING! Don't hesitate to ask any questions!