UNIFIED ACCOUNTS CODE STRUCTURE
Budget Execution : Budget
Issuances
FOR
State Universities and Colleges
Venue of the Training
Date of the Training
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Budget Cycle
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Budget Execution Before
Example: (Infrastructure)
Allotment Release
(after enactment)
Bidding Process
(3-4 months)
GAA enacted late
(March)
Delayed Implementation
Rainy season leads to delays, cost
overruns & poor quality
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Award
(June-July)
Budget Execution Now
Example: (Infrastructure)
Early GAA enactment
(Dec of Prior FY)
GAA as Release Document
(January)
Early Procurement
*CL 2010-9
(Oct-Dec Prior FY)
Early Implementation
(As early as January)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Award
(January)
Early Procurement for Implementation

CL No. 2010-9: Guidelines Directing Agencies to Expedite the
Implementation of their Procurement Activities
Agencies can start undertaking the initial process of procurement
activities based on the proposed budget levels per NEP specifically
for purposes of conducting public bidding.
Will allow early implementation of projects which are scheduled
during the first quarter of the year in consideration of our
country’s good weather condition.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Key Issuances on the 2014 Budget
Execution

NBC No. 551: Guidelines on the Release of Funds for 2014
(with Annexes A-D)

CL No. 2013-16: Implementation of the Expanded
Modified Direct Payment Scheme for A/Ps Due
Creditors/Payees of All NGAs
CL No. 2013-16A: Clarification of CL 2013-16 Re:
Expanded Modified Direct Payment Scheme (Expanded
MDPS) for Accounts Payable (A/Ps)
CL No. 2013-16B: Addendum to DBM CL 2013-16 Re:
Expanded Direct Payment Scheme (Expanded MDPS) for
Accounts Payable (A/Ps) of National Government
Agencies/Operating Units (NGAs/Ous)


Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Key Issuances on the 2014 Budget Execution
National Budget Circular No. 551 dated Jan. 2, 2014
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
Fund Release System for 2014
General Guidelines
Agencies submit
BEDs on
Nov 30, 2013
GAA serves as
allotment release
document for items in
FCR list
But those in
Negative List /
FLR will still
require SAROs
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Agencies
obligate their
budgets
Disbursement
authorities. incl.
comprehensive
NCAs for 1st
semester
FARs & BARs
serve as
guidance for
further
releases
National Budget Circular No. 551 dated Jan. 2, 2014
GAA As Release Document
Budget Submissions to Congress
••President’s
President’sBudget
BudgetMessage
Message
••Budget
BudgetofofExpenditures
Expendituresand
and
Sources
SourcesofofFinancing
Financing
NationalExpenditure
ExpenditureProgram
Program
••National
• Details of the 2014 Budget
• Details
of the 2014 Budget
(Annexes)
• (Annexes)
• Staffing Summary
• Staffing Summary
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
GAA As Release Document
General Guidelines
GAA
The budgets of agencies
or “appropriations”—
except those included in
the negative list—are
considered released as
allotments when the
General Appropriation
takes effect.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
Negative List
General Guidelines
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT

Lump sum funds within agency budgets

Special Purpose Funds

Other items subject to conditions

All automatic appropriations
National Budget Circular No. 551 dated Jan. 2, 2014
Obligational Authorities
General Guidelines
NOW
BEFORE
Agency Budget
Matrix (ABM)
For budget items
Not Needing
Clearance
Special Allotment
Release Order
(SARO) For
budget items
Needing
Clearance
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
The GAA Itself For
budget items “For
Comprehensive
Release”
SARO For budget
items “For Later
Release”
General Allotment
Release Order
(GARO) For RLIP
only
National Budget Circular No. 551 dated Jan. 2, 2014
Disbursement Authorities
General Guidelines

Notice of Cash Allocation: for cash disbursements

Non-Cash Availment Authority: for loans in kind

Cash Disbursement Ceiling: for foreign posts’ expenses

Tax Remittance Advice
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
FCR vs. FLR: Agency Budgets
General Guidelines
For Comprehensive Release
(Annex A & A1)
Via GAA-as-Release
For Later Release
(Annex B & B1)
Via SARO

Agency-specific budgets not
in negative list (Annex A)

Agency-specific budgets in
negative list (Annex B)

Transferred appropriations,
dept-to-dept or within dept
(Annex A-1)

Transferred appropriations
from one dept. to another
(Annex B-1)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
FCR vs. FLR: Automatic Appropriations
General Guidelines
For Comprehensive Release
(Annex C)
Via GARO

Annual requirements for RLIP (but
50% only for agencies with
recently approved RatPlan)
For Later Release
(Annex C1)
Via SARO


Via SARO



Interest Payments
Internal revenue Allotment
SAGF of certain agencies (DOTCOTS, DOF-IC, DOJ-LRA, DepEdECCDC) with no specific budget
provision on the GAA)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT


50% RLIP balance for newlyrationalized agencies
SAGFs of other agencies other
than those cited in Annex C
based on SBR and BTr
certification of fund availability
Adjustments on IRA
Other auto appropriations (TEF,
Grant Proceeds, Pensions for
President’s Wives)
National Budget Circular No. 551 dated Jan. 2, 2014
Validity and Sources of Funds
General Guidelines

2014 GAA per R.A. No. 10633 Agency Specific
Budgets and SPFs
–PS: Until Dec 31, 2014
–MOOE & CO: Until Dec 31, 2015
Subject to Issuance of Guidelines

2014 Automatic Appropriations
SAGFs, IRA, etc. per BESF)
–Until December 31, 2014

2013 Continuing Appropriations per Congress
Joint Resolution No. 1 and 2013 Supplemental
Appro per R.A. 10634 (for Calamity Fund and
QRF)
–MOOE & CO: until Dec 31, 2014
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
(RLIP,
National Budget Circular No. 551 dated Jan. 2, 2014
Validity of NCAs
General Guidelines

To Regular MDS Sub-Accounts and SAGF MDS SubAccounts:
Until last working day of 3rd month of a quarter

To Special MDS Accounts (RG/TL):
Until last working day of following month

To Trust MDS Accounts:
Until last working day of the year

To BTr for Loan Proceeds:
Until last working day of the year
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
Specific Guidelines
Comprehensive Release encompasses the ff:
New GAA
 Annual Agency Specific Budgets, thru the GAA
 First Quarter requirements for Pension and Subsidy to
GOCCs, thru SAROs
Automatic Appropriations
 RLIP, thru GARO
 IRA and Interest Payment, thru SAROs
 SAGFs - Annual operating requirements of
Agencies fully dependent on their
income, thru SAROs
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
Specific Guidelines
For GOCCs and LGUs
For GOCCs (BSGC)
 1st quarter subsidy for heavily subsidized GOCCs – for
comprehensive release
 Equity and remaining subsidy – for later release
For LGUs (IRA and ALGU)
 Annual IRA – for comprehensive release
 IRA adjustments, special shares in the
proceeds of national taxes and LGSF
– for later release
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
Specific Guidelines
Notice of Cash Allocation
Initial comprehensive NCA (based on Monthly Disbursement
Program per NBC 550) shall cover first semester requirements
(January to June, 2014) for:
 Current year requirements
–Agency Specific Budget
–RLIP

Prior Years’ requirements
–Accounts Payable (A/Ps)
–Obligations expected to become A/Ps

Continuing Appropriations
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
Implementation Policy
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014
Responsibility and Effectivity
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Budget Execution Process Flow
Approval of the Budget
GAA , BESF
Issuance/Recording of Budget
Authorities (GAARD , SARO , NCA)
Obligation / Procurement
Goods, Services, Projects
Payment to
Contractors/Creditors/Payees
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
MDS Checks / Advice to Debit Account (ADA)
Allotments, Obligations, A/Ps
Allotments
(GAARD and SAROs)
Procurement (Obligations)
(Goods, Services, Projects)
Not Yet
A/Ps
Delivered Goods/Services
( current year and prior years)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Due and
Demandable
Obligations
Undelivered Goods/Services
Key Issuances on the 2014 Budget Execution
Circular Letter 2013-16 dated December 13, 2013
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013
Why Expanded MDPS?

Uniform payment system across government
more transparent, accountable & efficient!

Less red tape and paperwork
80% checkless in 2014!

Faster & more predictable processing
payment to creditors in 2 days!

Supports shift to Treasury Single Account
more predictable NG cash management!
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013
MDPS and the Expanded MDPS
Payment
System
Coverage
MDS
NCA and
Validity
MDPS
Pilot
Departments;
External
Creditors
Special
MDS
Needed: 2
months validity
Disbursement
Payment to
Creditors
LDDAP with ADA
Automatic
submitted to
Payment upon
DBM
Release of NCA
All
LDDAP with ADA
Part of
Departments:
and Summary of
Automatic
Expanded
Regular Comprehensive
Internal and
LDDAP-ADA
Payment upon
MDPS
MDS
Release: 1
External
issued Submitted Release of NCA
quarter validity
Creditors
to GSB
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013
(For Starters)
Creditors Get Bank Account with GSB
Agency encourages
Creditors to get
GSB account
Agency issues Letter of
Introduction to creditors
addressed to GSB
GSB verifies existing
account. If no existing
account, Agency
advises Creditor to
open new account
Creditors may opt for bank transfer
(EPCS) but will shoulder transfer fees
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013
(Expanded MDPS Process)
Cash Allocation
Agency projects
due & demandable
A/Ps for FY for
inclusion in MDP
Agency submits
Monthly
Disbursement
Program to DBM by
Nov 30 of prior FY
DBM posts reports on MDPs and
NCAs released on its website
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
DBM releases
comprehensive
NCA
Circular Letter 2013-16 dated December 13, 2013
(Expanded MDPS Process)
Payment of A/Ps
GSB credits
NCA to
Agency’s
MDS
account
Agency submits
LDDAP-ADA (with
Summary of
LDDAPADA
Issued) to GSB
Agency posts
LDDAP-ADA nos. on
website & provides
to Creditors
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
GSB provides
BTr w/ copy of
Summary of
LDDAP-ADA
Issued
GSB credits
payment to
Creditor’s GSB
account within
48 hours
For non-GSB/EPCS:
GSB effects bank
transfer. Creditor
shoulders fee.
Circular Letter 2013-16 dated December 13, 2013
(Expanded MDPS Process)
Recording of Payments
GSB provides
Agency with duly
validated
LDDAPADA on next
banking day
Creditor issues
Official Receipt
to Agency
GSB advises Agency
of non-payment due
to inconsistent
information
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Agency records
payments in its
books
Circular Letter 2013-16 dated December 13, 2013
(Expanded MDPS Process)
Accountability Reporting
GSB provides BTR
with copies of
Summary of
LDDAPADA.
Issued on the same
day as receipt of
LDDAPADA
from agency
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
GSB provides DBM
with monthly report
on NCAs credited &
utilized by the 2nd
working day after
end of the month
Agency submits
Summary Report on
Disbursements by the
end of the month
Circular Letter 2013-16 dated December 13, 2013
(Correcting Typographical Errors)
GSB advises
Agency of
nonpayment
due to
inconsistent
information
through the
validated
LDDAP-ADA
typo errors
covered by
circular
errors not
covered by
circular
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Agency issues
letter of authority to
GSB for correction
Agency includes
A/P in upcoming
LDDAP-ADA
Circular Letter 2013-16 dated December 13, 2013
(Responsibilities and Timeline)
Agencies







Submit MDP by November 30 of prior FY
Ensure creditors submit accurate account info
Submit LDDAP-ADA on an First-in First-out basis
Prepare separate LDDAP-ADA for bank accounts
outside NGA’s GSB
Ensure consistency of codes used with UACS
Furnish creditors with LDDAP-ADA numbers for
tracking purposes, and post on their websites
Submit Summary Report of Disbursements by the
end of the Month
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013
(Responsibilities and Timeline)
DBM

Include in the comprehensive NCAs Agencies’
requirements for payment of due and
demandable A/Ps as indicated in their MDPs

Post all MDPs submitted and report on total
NCAs issued on the DBM website
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013
(Responsibilities and Timeline)
GSB






Provide DBM a complete list of MDS accounts
maintained by all Agencies by Dec 15, 2013
Credit accounts of Agencies upon receipt of NCA
Effect payment to creditors within 48 hours
Provide Agencies a copy of duly validated ADA (with
remarks) on the next banking day
Provide BTr copy of Advise of ADAs issued on the
same day of receipt of ADA
Provide DBM a monthly report on NCAs credited and
utilized by the 2nd working day following the month
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16, 2013-16A, 2013-16B
Coverage

ALL NGAs & Operating Units, for the payment of
ALL due and demandable Accounts Payables
Except:
• Terminal Leave and Retirement Gratuity (2013-16)
• Remittance of social insurance premium (2013-16B)
contributions to government corporations, such as
GSIS, PhilHealth and HDMF
• Payment of A/Ps to utility companies (2013-16B)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16, 2013-16A, 2013-16B
Forms



Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16 Annex A: List of Due and
Demandable Accounts Payable – Advice to
Debit Accounts (LDDAP-ADA)
CL 2013-16 Annex C: Letter of Introduction
(LOI)
CL 2013-16A Annex A: Summary of LDDAPADAs Issued and Invalidated ADA Entries
(SLIIE)
CL 2013-16 Annex A: List of Due and Demandable
Accounts Payable – Advice to Debit
LDDAP-ADA
Accountable form integrating the ADA with the LDDAP which is a list
reflecting the
names of creditors/payees to be paid by the NGA/OU and the
corresponding amounts of their unpaid claims, duly certified and
approved by the heads of the accounting unit and Agency, or
authorized officials.
Shall be considered as accountable form.
The printing, use and reporting of the same shall be pursuant to the
Commission
on Audit’s existing rules and regulations governing accountable
forms.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16 Annex A: List of Due and Demandable
Accounts Payable – Advice to Debit
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16 Annex C: Letter of Introduction (LOI)
Letter of Introduction
Letter addressed to the MDS-GSB issued by the NGA/OU to its creditor/
Payees for the purpose of opening an account or validation of an existing
Acccount.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16 Annex C: Letter of Introduction (LOI)
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16A Annex A: Summary of LDDAP-ADAs
Issued and Invalidated ADA Entries
SLIIE
Prepared in 4 copies for all LDDAP-ADAs issued, certified
correct by the Head of Accounting Unit and approved by the
Head of Agency or Authorized Official.
Copy 1 and 2 = For MDS-GSB
Copy 3
= Chief Accountant (as Agency File)
Copy 4
= COA Auditor
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16A Annex A: Summary of LDDAP-ADAs
Issued and Invalidated ADA Entries
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16, 2013-16A, 2013-16B
Effectivity

Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Effective March 1,2014 (CL 2013-16A)
Other Significant Items
National Budget Circular 551
Section 4.8
With the adoption of the UACS and PIB structures of
the 2014 GAA, the DBM shall use modified fund release
documents, to wit:
4.8.1 Obligational authorities, i.e. Special
Allotment Release Order (SARO) and General Allotment
Release Order (GARO), for agencies/OUs to incur
obligations; and
4.8.2 Disbursement authorities, i.e., Notice of
Cash Allocation (NCA), Non-Cash Availment Authority
(NCAA), Cash Disbursement Ceiling (CDC), for
agencies/OUs to pay obligations and payables.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Issuance Related to Conversion of UACS
Codes
National Budget Circular 554
Conversion of Codes to Conform to the Unified Accounts Code
Structure
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Other Significant Items
DBM-COA Joint Circular 2014-1
To prescribe harmonized formats of the budget and
financial accountability reports (BFARs) on
appropriations, allotments, obligations, disbursement
authorities, disbursements, and balances.
The UACS Codes when applied to all phases of budget :
preparation, legislation, execution and accountability
will be able to enhanced the quality and timeliness of
financial data for the generation of required reports
and analysis.
BFARs are the good example of a harmonized data.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #1. Tuition Fees and School Charges.
SUCs are authorized to collect tuition fees and other necessary
school charges pursuant to R.A. No. 8292. In consonance with the
policies enumerated under R.A. No. 8292, all SUCs shall ensure that
fees and charges collected are at such rates that would implement
a cost recovery program and a socialized scheme of tuition and
school fees in order to democratize access to education by poor
and deserving students.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #2. Scholarship Program for Poor and Deserving Students.
The amounts appropriated for the scholarship program under the
SUCs shall be used exclusively to support their tertiary education:
PROVIDED, that in no case shall said amount be used for any other
purpose: PROVIDED, FURTHER, that the scholarship programs shall
only cover course offerings aligned with the Priorities of the
government in key growth areas, such as, semiconductor and
electronics, business, process outsourcing, tourism, agriculture and
fisheries, general infrastructure, and other priority manufacturing
industries: PROVIDED, FURTHERMORE, that the scholarship
program shall be availed of through enrollment in SUCs which offer
said courses.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #3. Hospital Income
In addition to amounts appropriated herein, all income generated
from hospital operations of the University of the PhilippinesPhilippine General Hospital (UP-PGH), the Western Visayas State
University (WNSU) Hospital, and such other hospitals or medical
centers under SUCs, shall be deposited in an authorized
government depository bank and shall be used to augment the
hospital’s MOOE and Capital Outlays: PROVIDED, that no amount
therefrom shall be used for the payment of salaries, allowances
and other benefits: PROVIDED, FURTHER, that at least twenty five
percent of the said income shall be used to purchase and upgrade
hospital equipment used directly In the delivery of health services.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #4. Income from Intellectual Property.
SUCs shall own intellectual property created by their faculty and
personnel subject to Sections 30 and 178 of R.A. No. 8293.
Accordingly, any income derived from the sale, marketing and
commercialization of the said intellectual property shall accrue to
the SUCs. In addition, SUCs shall develop and administer
appropriate incentive schemes to encourage their faculty,
personnel and students to create or invent intellectual property.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #5. Allocation of Maintenance and Other Operating Expenses.
The allocation of MOOE for SUCs shall be completed in accordance
with the normative funding scheme prescribed under DBM-CHED
Joint Circular No. 2 dated August 3, 2004.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #6. Unified Priority Research Agenda.
The amounts appropriated herein for new research and
development projects under the respective SUC budgets shall be
used exclusively for research and development projects that are
consistent with, and directly related to, the priority programs of the
government under the Philippine Development Plan (2011-2016).
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #7. Programs or Course Offerings.
SUCs shall maintain only programs or courses that directly support
their core mandate. They say likewise open new programs or
courses on semiconductor and electronics, business process
outsourcing, tourism, agriculture and fisheries, general
infrastructure, and other priority manufacturing industries, subject
to the approval of their respective governing boards, and the CHED
pursuant to R.A. No. 8292: PROVIDED, that funding requirements of
new programs or courses shall be charged against internallygenerated income.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #8. Creating, Conversion or Reclassification of Positions.
SUCs may be allowed to create, convert or reclassify positions as
long as there is an authorized allocation for the purpose as
appearing in their respective Program of Receipts and Expenditure
(PREs) or, when funded through the abolition of vacant positions, in
accordance with DBM Circular Letter No. 2004-7 dated March 25,
2004: PROVIDED, that (i) the number of positions to be created
shall be at least the same number of positions abolished; (ii) the
staffing modifications which will increase the number of lower level
teaching positions may be allowed in order to augment inadequate
teaching personnel; and (iii) the creation, conversion, or
reclassification of positions shall not result in the increase in the
total Personnel Services cost of the SUC.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #9. Vocational and Practicum Training of Students.
SUCs are authorized to (i) avail the voluntary services of their
students, during regular vocational class periods, in the
construction or repair of buildings and the fabrication or repair of
equipment as part of their vocational training; and (ii) utilize
student labor for academic, research and extension, and
administrative matters as part of the student’s practicum training:
PROVIDED, that in both cases, the student shall be paid a
reasonable allowance of at least Twenty Five Pesos per hour:
PROVIDED, FURTHER, that the voluntary service of the student in
the construction or repair of buildings and fabrication or repair of
equipment shall not exceed four hours a day
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #10. Maintenance of Laboratory Classes
SUCs are allowed to maintain laboratory classes for their teaching
education program in accordance with the policy of the CHED:
PROVIDED, that the total number of students in such laboratory
classes shall not exceed five hundred per SUC, with one teacher for
every twenty five students.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #11. Transfer of Secondary School Teaching Positions
Secondary school teaching positions in excess of the required
number for laboratory classes maintained by SUCs pursuant to the
preceding special provision shall be transferred to the DepEd.
Pending actual transfer, the funding requirements for said positions
shall continually be paid by the host SUC.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCs
Special Provision #12. Submission of the Program of Receipts and Expenditures
Submission of the Program of Receipts and Expenditures. SUCs
shall submit to the DBM and CHED not later than November 15 of
the preceding year a copy of their PREs for the current year as
approved by their respective governing boards pursuant to R.A. No.
8292. They shall likewise submit to the DBM not later than March 1
of the current year their respective audited financial statements for
the immediately preceding year.
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT
Republic of the Philippines
DEPARTMENT OF BUDGET AND MANAGEMENT