Coverage
- Applies to all programs, projects, and activities of all departments, bureaus, offices, and agencies of the national government.
- Includes self-governing Boards and Commissions, State Universities and Colleges.
- Covers appropriations under RA 7845 (1995 General Appropriations Act) and existing continuing and automatic appropriations.
Prescribed Format of Work and Financial Plans
- WFPs consist of four parts: Work Plan, Financial Plan, Cash Program, and Cost of Filled Itemized Positions.
Work Plan (BEF 100)
- Reflects planned agency performance accomplishments scheduled quarterly.
- Based on level of appropriations authorized and programmed for the year.
Financial Plan (BEF 200 and BEF 200-A)
- Shows schedule of obligation incurrence by fund, program/project/activity, allotment class, and quarter.
- Consistent with planned accomplishments in Work Plan.
Supplementary Schedules to the Financial Plan
- Schedule of Retirement and Terminal Leave Benefits (BEF 201): Benefits for retiring personnel or those intending to retire within the year.
- Tax Expenditure Program (BEF 202): Details tax obligations from importation and related transactions.
- Annual Equipment Procurement Program (BEF 203): Lists costs for furniture, equipment, motor vehicles, computers to be purchased during the year.
Cash Program (BEF 300)
- Projects disbursement schedule requiring issuance of Notice of Cash Allocations.
- Covers Current Budget (expenditures authorized and paid in 1995).
- Accounts Payable (expenditures obligated in prior years to be paid in 1995).
- Continuing Appropriations (appropriations valid from prior years to be obligated and paid in 1995).
Cost of Filled Itemized Positions (BEF 400)
- Reflects personal services costs of authorized itemized positions occupied as of January 1, 1995.
- Includes selected associated expenditures.
Release of Funds for Personal Services
- Releases for Personal Services (PS) limited to salaries of filled positions and corresponding benefits (Section 58, 1995 GAA).
- Additional releases allowed for:
- Positions filled during the year as approved by Civil Service Commission.
- Promotions.
- Transfers.
- Additional release corresponds to funding difference between filled positions and additional requirements.
- Submittal of appointment copies required for additional release requests.
- Casual and contractual positions funded from lump-sum appropriations must source compensation adjustments from the same fund.
Other Guidelines
- Priority scheduling for implementation of programs/projects:
- Flagship programs for CY 1995.
- GATT-Related Adjustment Program.
- Social Reform Agenda programs.
- Basic services to 25 most depressed provinces.
- Core Public Investment Program projects.
- Specific departments (DPWH, DOTC, DECS, DA) must provide DBM with detailed Infrastructure Program approved by the President.
- All special budget items including lump-sum appropriations and congressional incentives must be presented separately with WFP coverage.
- A 5% reserve imposed on non-personal services budgets, pooled for contingency funds as per EO No. 292.
- Exemptions from reserve imposition include:
- Retirement and separation benefits.
- Mandatory expenditures (rent, water, power).
- Extraordinary and miscellaneous expenses.
- Maintenance funds for infrastructure.
- Agrarian Reform Fund expenditures.
- Internal revenue allotment of LGUs.
- Agencies with fiscal autonomy (Congress, Judiciary, Constitutional Commissions, Ombudsman, CHR).
Submission Schedule and Procedure
- Department and agencies to submit three copies of duly accomplished forms to the designated DBM Bureaus/Regional Offices.
- Follows decentralization per DBM Department Order No. 94-13.
Repealing Clause
- All inconsistent circulars or provisions are modified accordingly to conform with this Circular.
Effectivity
- Circular takes effect immediately upon adoption (December 28, 1994).