Title
Supreme Court
DBM Circular on Fund Transfers to OUs
Law
Dbm National Budget Circular No. 488
Decision Date
May 22, 2003
DBM National Budget Circular No. 488 establishes revised procedures for the transfer of funds for Centrally Managed Items to Operating Units, mandating the discontinuation of cash support via funding checks and requiring transfers to be executed through Sub-Allotment Advice.

Law Summary

Background on Fund Transfer Mechanism

  • Certain agencies' appropriations include CMIs/lump-sum amounts allocated for their Operating Units (OUs).
  • If specific OU allocations are known, allotments are released directly by DBM to OUs.
  • If specific OUs are not yet determined, allotments go to the agency as per the General Appropriations Act.
  • Transfers from agencies to OUs use Sub-Allotment Advice (SAA) or Letter Advice Authority (LAA).
  • Two existing cash support methods:
    • For SAA: Charged against recipient OUs' NCA or from additional NCAs by DBM.
    • For LAA: Agencies issue funding checks to OUs, which deposit checks in current accounts, considered cash drawdown/utilization of Bureau of the Treasury funds.

Discontinuation of Cash Transfer via Funding Checks

  • Effective immediately, funding check transfers under LAA are discontinued.
  • Agencies with cash balances from funding checks must remit these to the National Treasury by June 30, 2003.

Revised Transfer of Allotment Procedures

  • Allotment transfers to OUs shall be made through Sub-Allotment Advice (SAA) only.
  • Cash support shall be provided through:
    1. Additional NCA issued directly by DBM to recipient OUs.
    2. Notice of Transfer of Allocation (NTA) instructing Modified Disbursement Scheme-Government Servicing Bank (MDS-GSB) to transfer amounts from the agency's NCA book balance to OUs’ MDS accounts.
  • The MDS-GSB for OUs must be the same as the transferring agency’s MDS-GSB.

Reporting and Monitoring

  • Agencies must provide DBM with reports of transferred allotments and NTAs.
  • These reports help determine the adjusted funding levels of the agencies.

Effectivity

  • The guidelines are effective immediately as of May 22, 2003.

Analyze Cases Smarter, Faster
Jur is a legal research platform serving the Philippines with case digests and jurisprudence resources. AI digests are study aids only—use responsibly.