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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$ee
unless t"e pre!ius cas" ad!ance gi!en "im is #irst li4uidated and accunted
#r in t"e *
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Revised as of 05-11-2010
Documentary Requirements common to all cash advances except for travels
Designatin # t"e accunta*le ##icer *$ 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 $ear a#ter t"e said #reign tra!el
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Revised as of 05-11-2010
Under Memrandum 1ircular N '- dated 8ct*er -/ -99. # t"e 8##ice
# t"e President/ t"e grant # clt"ing all,ance in all categries # trips is
suspended inde#initel$
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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Revised as of 05-11-2010
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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Revised as of 05-11-2010
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
Documentary Requirements
&-& 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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Revised as of 05-11-2010
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
Documentary Requirements
Paper@electrnic plane/ *at r *us tic
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>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
Documentary Requirements
In case # selectin # NG8 t"rug" cmpetiti!e *idding r negtiated
prcurement/ rele!ant re4uirements under GPP> Reslutin N &-;
-992 dated une -:/ -992
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Revised as of 05-11-2010
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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Revised as of 05-11-2010
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
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General Guidelines
Fund trans#ers s"uld *e prperl$ ta
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Revised as of 05-11-2010
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$ment@Ta+ ?it""eld)
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1erti#icate # A!aila*le 6ea!e 1redits
Ser!ice Recrd
4.# Salar$ (i# deleted #rm t"e pa$rll)
Documentary Requirements
Appr!ed DTR
Appr!ed Applicatin #r 6ea!e
Ntice # Assumptin
4.3 Salar$ # 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
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Revised as of 05-11-2010
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
Documentary Requirements
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$
Documentary Requirements
1learance #rm mne$/ prpert$ and legal accunta*ilities
Dul$ appr!ed DTR
4.6 Salar$ due t "eirs # deceased empl$ee
Documentary Requirements
Same re4uirements as t"se #r last salar$
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;#;
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Revised as of 05-11-2010
?"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
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Revised as of 05-11-2010
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
Documentary Requirements
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 (&) $ear (1S1 Memrandum 1ircular N 90/ s -99')
Documentary Requirements
1p$ # 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
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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
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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 $ear)
Documentary Requirements
Pa$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-
Documentary Requirements
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
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s"all *e su*=ect t t"e guidelines/ rules and regulatins issued *$ t"e D>M
(Sectin '- # 1C -9&9 GAA)
Documentary Requirements
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
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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$
Documentary Requirements
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$ment # "nraria t teac"ing persnnel engaged in actual classrm
teac"ing ,"se teac"ing lad is utside # t"e regular ##ice "urs r in
e+cess # t"e re4uired lad is prescri*ed under Sectin . # Administrati!e8rder N &9. dated August .&/ -99%
Documentary Requirements
1erti#icate #rm t"e Registrar @ Dean # 1llege t"at t"e lad is in
e+cess # t"e regular lad r utside t"e regular ##ice "urs
Sc"edule # classes indicating t"e designated teac"ing persnnel
1erti#icate # actual cnduct # classes and@r Accmplis"ment
Reprt
DTR@Ser!ice Reprt
'2. G!erning >ards # 1llegial >dies
General Guidelines
T"e guidelines in t"e grant # "nraria t t"e g!erning *ards #
cllegial *dies are prescri*ed under D>M Natinal >udget 1ircular N
-992;'&9 dated Ma$ 3/ -992
Documentary Requirements
Appintment @ designatin as mem*er # t"e >ard
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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$ment # "nraria t lecturers/ resurce persns/ crdinatrs and
#acilitatrs are su*=ect t t"e guidelines pr!ided under D>M >udget
1ircular N -992;& dated April -./ -992
Documentary Requirements
8##ice 8rder
1rdinatrBs reprt n lecturerBs sc"edule
1urse S$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$;#i!e percent (-') # t"e annual
*asic salar$
Documentary Requirements
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$nd t"eir regular ,r
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Documentary Requirements
8##ice 8rder
Plan@Prgram # Acti!ities Accmplis"ment Reprt @ 1erti#icate # cmpletin # prgrammed
acti!ities
Aut"rit$ 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 $ear)
Documentary Requirements
1erti#icatin *$ 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
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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)
Documentary Requirements
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
Documentary Requirements
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
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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
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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$a*le at t"e time # retirement plus an ld;age pensin *ene#it e4ual
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t t"e *asic mnt"l$ 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
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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
Documentary Requirements
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
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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;#;
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Revised as of 05-11-2010
Appr!ed re4uest #rm t"e 7ead # Agenc$ #r lea!e c!ering mre t"an &9
da$s
Fr mneti5atin # '9 r mre
o 1linical a*stract @ medical prcedures t *e underta
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Revised as of 05-11-2010
General Guidelines
T"e guidelines n t"e grant # 1NA incenti!es including t"e allcatin # sa!ingsgenerated #rm cst;cutting measures as a result # t"e =int e##rts # la*r and
management and t"e cnditins #r pa$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
Documentary Requirements
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
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Revised as of 05-11-2010
Statement # Accunt @ >ill
In!ice @ 8##icial Receipt r mac"ine !alidated statement # accunt@*ill
6.# Telep"ne@1mmunicatin Ser!ices
Documentary Requirements
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$/ *usiness de!elpment e+penses/ representatin e+penses and t"e li
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Revised as of 05-11-2010
o 8t"er similar e+penses nt supprted *$ 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)
Documentary Requirements
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
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Revised as of 05-11-2010
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
Additional Documentary Requirements
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
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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$/ i# t"e dispsitin t"ere# "as nt *een
pr!ided in t"e M8A/ Trust Agreement r Memrandum # Understanding
&99Prcurement
General Guidelines
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Revised as of 05-11-2010
Prcurement # an$ *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
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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%
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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
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Revised as of 05-11-2010
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
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Revised as of 05-11-2010
&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
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Revised as of 05-11-2010
o 1p$ # t"e appr!ed detailed *rea
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Revised as of 05-11-2010
T"e ttal retentin mne$ s"all *e due #r release upn #inal
acceptance # t"e ,r
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Revised as of 05-11-2010
Appr!ed 1nsultanc$ Prgress@Final Reprts/ and@r utput re4uired
under t"e cntract
Prgress@Final >illing
Ran
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Revised as of 05-11-2010
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
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Revised as of 05-11-2010
>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
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Revised as of 05-11-2010
&9&.- General Supprt Ser!ices (=anitrial/ securit$/ maintenance/
gar*age cllectin and dispsal and similar ser!ices)
Additional Documentary Requirements
Additinal dcuments under Anne+es 7 t and P # 18A
Memrandum N -99';9-2 dated Fe*ruar$ -3/ -99'
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
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Revised as of 05-11-2010
displacement/ capacit$) and num*er # units #
dump trucill
1erti#icate # Acceptance Recrd # Attendance@Ser!ice
&9&.. Rental 1ntracts
Additional Documentary Requirements
Additinal dcuments under Anne+es 6/ N and 8 # 18A
Memrandum N -99';9-2 dated Fe*ruar$ -3/ -99'
re4uired t *e su*mitted t t"e AuditrBs 8##ice ,it"in '
da$s #rm t"e e+ecutin # t"e cntract
o Fr pri!atel$ ,ned ##ice@*uilding
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Revised as of 05-11-2010
- 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
Additional Documentary Requirements
Additinal dcuments under Anne+es Q and R # 18A
Memrandum N -99';9-2 dated Fe*ruar$ -3/ -99'
re4uired t *e su*mitted t t"e AuditrBs 8##ice ,it"in '
da$s #rm t"e e+ecutin # t"e cntract
o 1p$ # 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
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Revised as of 05-11-2010
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
Additional Documentary Requirements
>ill@Statement # Accunt
1p$ # ne,spaper clippings e!idencing pu*licatin and@r
1D in case # T@Radi cmmercial
1$.#Prcurement t"rug" Alternati!e Mdes
0asic Requirements 3ommon to All Purchases under alternative mode
Dcuments t *e su*mitted ,it"in #i!e (') ,r
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Revised as of 05-11-2010
Inspectin and acceptance reprt signed HInspected *$ *$ 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"
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Revised as of 05-11-2010
&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
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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
Additional Documentary Requirements
Speci#ic re4uirements t *e su*mitted ,it"in #i!e (') ,r
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Speci#ic re4uirements t *e su*mitted ,it"in #i!e (') ,r
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- 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
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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
Documentary Requirements
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
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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
Documentary Requirements
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