1. On Personal Schedule:1.1 Appropriations for the creation of positions shall be subject to the personal services (PS) limitation prescribed under Section 325(a) of the Local Government Code (RA 7160) and to the minimum standards and guidelines prescribed by the Civil Service Commission pursuant to Section 76 of the Code. The same shall be in accordance with LBC No. 61 Revised Index of Occupational Services, Positions Titles and Salary Grades in the Local Government and Budget Circular Nos. 2004-3 & 2004-3A, Conversion of Positions Performing Staff/Non-Technical Functions.

1.2 Incumbent personnel whose positions are among those which are re-allocated with changes in salary grade as listed in Annex B of LBC No. 92 dated September 3, 2009 shall receive the salaries in the applicable salary schedules in LBC No. 97 of the DBM which corresponds to the same steps as those in the previous salary grade allocations of their positions, provided they meet the Civil Service qualification standards on education, training, experience and R.A. No. 1080 eligibility, for the re-allocated position.

1.3 The following positions in different offices should be corrected based on LBC No. 61 and the Conversion of positions performing staff/non-technical functions shall be in accordance with the provisions Budget Circular Nos. 2004-3 & 2004-3A of the Department of Budget & Management.

Shall beInstead ofOffice of the Municipal MayorDoroteo D. CunamayWatchman IWatchmanOffice of the Municipal TreasurerZenaida V. GonzalesAdministrative Assistant IIISenior BookkeeperOffice of the Municipal HealthRamon M. MasipagAdministrative Aide IVDriver IIOperation of Public MarketCarmelita V. DellupacMarket Inspector IMarket InspectorDemocrito J. BayaniLivestock Inspector ILivestock InspectorChristine L. AbiadRevenue Coll. Clerk IRevenue Coll. Clerk

2. The appropriation for National Offices shall be reflected as Subsidy to NGA under the Special Purpose Appropriation.

3. The lump sum appropriations, which are not encompassed within the regular personal services and maintenance and other operating expenses, should have a detailed list, otherwise, it will require another approval from the Sanggunian upon its implementation (Quisimbing vs Garcia, GR No. 175527 dated November 8, 2008). Likewise the same shall be consistent with the approved Annual Investment Program (AIP) of the Municipality.

4. Disbursement of Appropriation for Local Disaster Risk Reduction Management Fund (LDRRMF) shall be governed by NDRRMC-DBM-DILG Joint Memorandum Circular No. 2013-1 dated 25 March 2013 and the PPAs shall be consistent with the Local Disaster Risk Reduction Management Plan (LDRRMP). Hence, appropriation for Personal Services and other items in MOOE which are not among the list of corresponding activities for disaster prevention, and mitigation, preparedness, response, rehabilitation and recovery shall not be allowed.

5. Appropriation for development projects no less than 20% of the Internal Revenue Allotment (IRA) shall cover itemized projects/activities as embodied or contained in the approved Annual Investment Program (AIP). The same shall be in accordance with DILG-DBM Joint Memorandum Circular No. 2011-1, dated 13 April 2011.

6. Appropriations provided for Other Maintenance & Operating Expenses shall include only costs of services, which cannot be classified under any other account name. It shall in no case be utilized or used for payment of salaries and/or other remunerations of personnel. Likewise, the same shall be subject to Sec. 335 of the Local Government Code.

7. Disbursement of appropriation for Donation shall be subject to Sec. 335 of the Local Government Code, which provides that No public money or property shall be appropriated or applied for religious or private purposes.

8. Appropriation for GAD should be provided at least 5% of the agency budgets and disbursement shall be in accordance with Section 28 of the General Provisions of 10352 General Appropriations Act for CY 2012 and DBM-NEDANCRFW Joint Circular No. 2004-01.

9. The Representation Expenses for national officials shall be in accordance with the provisions of LBC No. 62 dated July 29, 1996 and Compensation Policy Guidelines No. 98-1 dated March 23, 1988. While, the Representation Expense for Election Officer shall be at rates not exceeding P700.00 in accordance with Section 2.3.2 of LBC No. 55 dated March 15, 1994.

10. Appropriations provided for Subsistence & Laundry Allowance and Hazard Pay shall be subject to RA 7305 and its implementing Rules and Regulations and DOH/DBM issuances on the matter.

11. The Special Purpose Appropriation (5% LDRRMF, 20% Development Fund, Aid to Baranggay & Others as may be authorized)shall have its own presentation for the following:

Proposed New Appropriations Language for the Budget Year Obligations by Object of Expenditure Special Provisions on the Use of FundsThe procurement of supplies and materials, equipment, motor vehicles, infrastructure projects and services, as the case may be, shall strictly comply with the provisions of R.A. No. 9184, otherwise known as the Government Procurement Reform Act and its implementing Rules and Regulations Part A (IRR-A)