Title
Guidelines on IRA Allotment Release by DBM
Law
Dbm Circular Letter No. 92-3
Decision Date
Mar 2, 1992
DBM Circular Letter No. 92-3 delegates authority to DBM Regional Directors for the quarterly issuance of Advice of Allotment covering the Internal Revenue Allotment (IRA) for local government units, ensuring comprehensive and timely financial support in accordance with the Local Government Code of 1991.

Questions (DBM CIRCULAR LETTER NO. 92-3)

To inform concerned parties of the additional delegation of authority to DBM Regional Directors to issue Advice of Allotment (AA) for IRA of LGUs within their regions, and to provide guidelines for exercising that delegated authority in line with the Local Government Code of 1991.

Provinces, cities, municipalities, and barangays, including those within the National Capital Region (NCR).

Effective FY 1992.

The DBM Regional Offices (DBM-ROs).

The Budget Operations Bureau (BOB-A) of DBM.

Yes. The AA covers the comprehensive release of the IRA for provinces, cities, municipalities, and barangays within regional coverage.

The Advice of Allotment covering the IRA of barangays shall be comprehensively released to their respective cities/municipalities.

The authorized city/municipality code based on the Standard Unit Coding System for Local Governments, with an assigned reference sub-code for each barangay under the city/municipality.

On the face of the Advice of Allotment under its reference sub-code.

They are governed by pertinent rules and guidelines that may be issued for such purpose.

No. It states that the NCA shall be released without any lien or holdback, as provided for under Section 286, Chapter I, Title III, Book II of the Code.

Section 286, Chapter I, Title III, Book II of the Local Government Code of 1991.

The Local Government Code of 1991, as the circular states the guidelines are consonant with the said Code.

It shall take effect immediately.

It is indicated on the face of the AA under the barangay’s assigned reference sub-code within the authorized city/municipality code.


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