Title
DPWH Order on EAO Deductions Allocation
Law
Dpwh Department Order No. 41, S. 2011
Decision Date
Jul 26, 2011
The Department of Public Works and Highways amends the allocation of authorized 3% deductions from project funds for engineering and administrative overhead expenses, streamlining funding for both foreign-assisted and locally-funded infrastructure projects while excluding projects costing five million pesos or less.

Authority, legal basis, and relation to prior issuances

  • DPWH Department Order No. 41, s. 2011 amends DPWH Department Order No. 10, s. 2009.
  • The allocation framework is issued in accordance with Section 6, Special Provisions of GAA FY 2011.
  • The Order is consistent with the Department’s commitment to fast-track infrastructure project implementation and timely completion, including for both foreign-assisted and locally-funded projects.
  • The Order recognizes the active participation of District Engineering Offices in implementing Centrally/PMO- and Regionally-managed projects.

Policy and purpose statement

  • The Order is issued to ensure proper allocation of authorized Engineering and Administrative Overhead (EAO) deductions from project funds.
  • The Order is directed toward fast-tracking infrastructure project implementation and timely completion of projects.
  • The Order is designed to align EAO deductions allocation with GAA FY 2011 Special Provisions and the FY 2011 DPWH Infrastructure Program structure.

Authorized EAO deductions—overall rule

  • The Order authorizes Engineering and Administrative Overhead (EAO) expenses allocation through deductions/retentions from project funds under the FY 2011 DPWH Infrastructure Program framework.
  • The deduction/retention percentages operate as a breakdown of allocation among the Central Office (CO)/PMO, Regional Office (RO), and District Engineering Office (DEO), depending on project type and implementing office.
  • The Order maintains the authorized 3% deductions concept by setting corresponding allocation totals of 3.00% for each listed category.
  • The Order provides a project cost threshold below which EAO expenses are not authorized.

Foreign-assisted projects allocation

  • For foreign-assisted projects, the percentage allocation of deductions/retentions from project fund is:
    • Central Office (CO)/PMO: 2.25%
    • Equipment: 0.25%
    • Reg. Office (RO): 0.25%
    • District Engineering Office (DEO): 0.25%
    • TOTAL: 3.00%
  • The CO/PMO allocation for foreign-assisted projects is fixed at 2.25% of project fund deductions/retentions.

Locally-funded projects—directly released to Central Office

  • For locally-funded projects (directly released to the Central Office), the implementing office allocation is:
    • Central Office (CO): 2.50%
    • Regional Office (RO): 0.25%
    • District Engineering Office (DEO): 0.25%
    • TOTAL: 3.00%
  • The allocation applies based on the direct release category stated in the Order.

Locally-funded projects—RO-implemented, DEO-implemented

  • For locally-funded projects directly released to the Regional Offices and District Offices, implementing-office-based allocations apply, with authorized deductions/retentions capped by category:
    • Regional Offices are authorized to deduct not more than 2.5%
    • District Offices are authorized to deduct not more than 2.00%
  • For RO-implemented locally-funded projects, the breakdown is:
    • Regional Office (RO)-implemented: 1.0%
    • District Engineering Office (DEO): 1.75%
    • Central Office/PMO: 0.25%
    • TOTAL: 3.00%
  • For DEO-implemented locally-funded projects, the breakdown is:
    • Regional Office (RO): 1.0%
    • Central Office/PMO: 0.25%
    • District Engineering Office (DEO)-implemented: 1.75%
    • TOTAL: 3.00%

Locally-funded projects—applies only to certain directly released cases

  • The Order provides an additional locally-funded allocation breakdown that shall apply only to locally-funded projects for projects directly released to the Regional Offices and District Offices.
  • For RO-implemented in this directly released locally-funded category, the allocation is:
    • Regional Office (RO)-implemented: 2.00%
    • District Engineering Office (DEO): 0.50%
    • TOTAL: 2.50%
  • For DEO-implemented in this directly released locally-funded category, the allocation is:
    • Regional Office (RO): 2.0%
    • District Engineering Office (DEO)-implemented: 2.0%
    • TOTAL: 2.0%
  • The applicable allocations in this section are limited to the locally-funded scenario expressly described.

Threshold for authorization and project cost limit

  • Engineering and administrative overhead expenses are not authorized for infrastructure projects costing Five Million Pesos (P5,000,000) and below.

Supersession and compliance effect

  • DPWH Department Order No. 41, s. 2011 supersedes all previous issuances to the contrary.
  • The Order is effective immediately, and its amended allocation rules govern EAO expense deductions/retentions consistent with the stated categories.

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