republic of the philippines department of budget and management u nified a ccounts c ode s tructure...
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Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
UUNIFIED NIFIED AACCOUNTS CCOUNTS CCODE ODE
SSTRUCTURETRUCTURE
UUNIFIED NIFIED AACCOUNTS CCOUNTS CCODE ODE
SSTRUCTURETRUCTUREBudget Execution : Budget Budget Execution : Budget IssuancesIssuances
Budget Execution : Budget Budget Execution : Budget IssuancesIssuances
FORFORFORFOR
Venue of the TrainingDate of the Training
State Universities and Colleges
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Budget Cycle
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Budget Execution Before
GAA enacted late(March)
Allotment Release(after enactment)
Bidding Process(3-4 months)
Award (June-July)
Delayed ImplementationRainy season leads to delays, cost overruns & poor quality
Example: (Infrastructure)
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Budget Execution Now
Early Procurement*CL 2010-9(Oct-Dec Prior FY)
Early GAA enactment(Dec of Prior FY)
GAA as Release Document(January)
Award (January)
Early Implementation(As early as January)
Example: (Infrastructure)
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Early Procurement for Implementation
CL No. 2010-9: Guidelines Directing Agencies to Expedite the Implementation of their Procurement Activities
Agencies can start undertaking the initial process of procurement activities based on the proposed budget levels per NEP specifically for purposes of conducting public bidding.
Will allow early implementation of projects which are scheduled during the first quarter of the year in consideration of our country’s good weather condition.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Key Issuances on the 2014 Budget Execution
NBC No. 551: Guidelines on the Release of Funds for 2014 (with Annexes A-D)
CL No. 2013-16: Implementation of the Expanded Modified Direct Payment Scheme for A/Ps Due Creditors/Payees of All NGAsCL No. 2013-16A: Clarification of CL 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) CL No. 2013-16B: Addendum to DBM CL 2013-16 Re: Expanded Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) of National Government Agencies/Operating Units (NGAs/Ous)
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Key Issuances on the 2014 Budget ExecutionNational Budget Circular No. 551 dated Jan. 2, 2014
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Agencies submit BEDs on
Nov 30, 2013
FARs & BARs serve as
guidance for further
releases
Disbursement authorities. incl. comprehensive
NCAs for 1st semester
Agencies obligate their
budgets
GAA serves as allotment release
document for items in FCR list
But those in Negative List /
FLR will still require SAROs
National Budget Circular No. 551 dated Jan. 2, 2014Fund Release System for 2014
General Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014GAA As Release Document
Budget Submissions to Congress
• President’s Budget Message
• Budget of Expenditures and Sources of Financing
• National Expenditure Program
• Details of the 2014 Budget(Annexes)
• Staffing Summary
• President’s Budget Message
• Budget of Expenditures and Sources of Financing
• National Expenditure Program
• Details of the 2014 Budget• (Annexes)
• Staffing Summary
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014GAA As Release Document
The budgets of agencies or “appropriations”—except those included in the negative list—are considered released as allotments when the General Appropriation takes effect.
GAA
General Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Lump sum funds within agency budgets
Special Purpose Funds
Other items subject to conditions
All automatic appropriations
National Budget Circular No. 551 dated Jan. 2, 2014 Negative List
General Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014Obligational Authorities
BEFORE NOW
Agency Budget Matrix (ABM) For budget items Not Needing Clearance
Special Allotment Release Order (SARO) For budget items Needing Clearance
The GAA Itself For budget items “For Comprehensive Release”
SARO For budget items “For Later Release”
General Allotment Release Order (GARO) For RLIP only
General Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Notice of Cash Allocation: for cash disbursements
Non-Cash Availment Authority: for loans in kind
Cash Disbursement Ceiling: for foreign posts’ expenses
Tax Remittance Advice
National Budget Circular No. 551 dated Jan. 2, 2014Disbursement Authorities
General Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014FCR vs. FLR: Agency Budgets
For Comprehensive Release (Annex A & A1) Via GAA-as-Release
Agency-specific budgets not in negative list (Annex A)
Transferred appropriations, dept-to-dept or within dept (Annex A-1)
For Later Release (Annex B & B1) Via SARO
Agency-specific budgets in negative list (Annex B)
Transferred appropriations from one dept. to another (Annex B-1)
General Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014FCR vs. FLR: Automatic Appropriations
For Comprehensive Release (Annex C) Via GARO Annual requirements for RLIP (but 50% only for agencies with recently approved RatPlan)
Via SARO Interest Payments Internal revenue Allotment SAGF of certain agencies (DOTC-OTS, DOF-IC, DOJ-LRA, DepEd-ECCDC) with no specific budget provision on the GAA)
For Later Release (Annex C1) Via SARO 50% RLIP balance for newly-rationalized agencies SAGFs of other agencies other than those cited in Annex C based on SBR and BTr certification of fund availabilityAdjustments on IRA Other auto appropriations (TEF, Grant Proceeds, Pensions for President’s Wives)
General Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
2014 GAA per R.A. No. 10633 Agency Specific Budgets and SPFs –PS: Until Dec 31, 2014 –MOOE & CO: Until Dec 31, 2015
Subject to Issuance of Guidelines
2014 Automatic Appropriations (RLIP, SAGFs, IRA, etc. per BESF)
–Until December 31, 2014
2013 Continuing Appropriations per Congress Joint Resolution No. 1 and 2013 Supplemental Appro per R.A. 10634 (for Calamity Fund and QRF) –MOOE & CO: until Dec 31, 2014
National Budget Circular No. 551 dated Jan. 2, 2014Validity and Sources of Funds
General Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
To Regular MDS Sub-Accounts and SAGF MDS Sub-Accounts: Until last working day of 3rd month of a quarter
To Special MDS Accounts (RG/TL): Until last working day of following month
To Trust MDS Accounts: Until last working day of the year
To BTr for Loan Proceeds: Until last working day of the year
National Budget Circular No. 551 dated Jan. 2, 2014Validity of NCAs
General Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Comprehensive Release encompasses the ff:
New GAA Annual Agency Specific Budgets, thru the GAA First Quarter requirements for Pension and Subsidy to GOCCs, thru SAROs
Automatic Appropriations RLIP, thru GARO IRA and Interest Payment, thru SAROs SAGFs - Annual operating requirements of
Agencies fully dependent on their income, thru SAROs
National Budget Circular No. 551 dated Jan. 2, 2014Specific Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
For GOCCs and LGUs
For GOCCs (BSGC) 1st quarter subsidy for heavily subsidized GOCCs – for
comprehensive release Equity and remaining subsidy – for later release
For LGUs (IRA and ALGU) Annual IRA – for comprehensive release IRA adjustments, special shares in the
proceeds of national taxes and LGSF – for later release
National Budget Circular No. 551 dated Jan. 2, 2014Specific Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Notice of Cash Allocation
Initial comprehensive NCA (based on Monthly Disbursement Program per NBC 550) shall cover first semester requirements (January to June, 2014) for:
Current year requirements –Agency Specific Budget –RLIP
Prior Years’ requirements –Accounts Payable (A/Ps) –Obligations expected to become A/Ps
Continuing Appropriations
National Budget Circular No. 551 dated Jan. 2, 2014Specific Guidelines
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014Implementation Policy
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
National Budget Circular No. 551 dated Jan. 2, 2014Responsibility and Effectivity
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Budget Execution Process Flow
Approval of the Budget GAA , BESF
Issuance/Recording of Budget Authorities (GAARD , SARO , NCA)
Obligation / Procurement Goods, Services, Projects
Payment to Contractors/Creditors/Payees
MDS Checks / Advice to Debit Account (ADA)
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Allotments, Obligations, A/Ps
Allotments(GAARD and SAROs)
Procurement (Obligations) (Goods, Services, Projects)
A/Ps Not Yet Not Yet
Due and Due and Demandable Demandable ObligationsObligations
Delivered Goods/Services ( current year and prior years)
Undelivered Goods/Services
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Key Issuances on the 2014 Budget ExecutionCircular Letter 2013-16 dated December 13, 2013
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013Why Expanded MDPS?
Uniform payment system across governmentmore transparent, accountable & efficient!
Less red tape and paperwork80% checkless in 2014!
Faster & more predictable processingpayment to creditors in 2 days!
Supports shift to Treasury Single Accountmore predictable NG cash management!
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013MDPS and the Expanded MDPS
Payment System Coverage MDS NCA and
Validity Disbursement Payment to Creditors
MDPS
Pilot Departments;
External Creditors
Special MDS
Needed: 2 months validity
LDDAP with ADA submitted to
DBM
Automatic Payment upon Release of NCA
Expanded MDPS
All Departments: Internal and
External Creditors
Regular MDS
Part of Comprehensive
Release: 1 quarter validity
LDDAP with ADA and Summary of
LDDAP-ADA issued Submitted
to GSB
Automatic Payment upon Release of NCA
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013(For Starters)
Creditors Get Bank Account with GSB
Agency encouragesCreditors to get
GSB accountAgency issues Letter of
Introduction to creditorsaddressed to GSB
GSB verifies existingaccount. If no existing
account, Agencyadvises Creditor toopen new account
Creditors may opt for bank transfer(EPCS) but will shoulder transfer fees
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013(Expanded MDPS Process)
Cash Allocation
Agency projectsdue & demandable
A/Ps for FY forinclusion in MDP
Agency submitsMonthly
DisbursementProgram to DBM byNov 30 of prior FY
DBM releasescomprehensive
NCA
DBM posts reports on MDPs andNCAs released on its website
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013(Expanded MDPS Process)
Payment of A/Ps
Agency posts LDDAP-ADA nos. on website & provides
to Creditors
GSB creditsNCA to
Agency’s MDS
account
Agency submitsLDDAP-ADA (with
Summary of LDDAPADA
Issued) to GSB
GSB provides BTr w/ copy
ofSummary ofLDDAP-ADA
Issued
GSB credits payment to
Creditor’s GSBaccount within
48 hours
For non-GSB/EPCS:GSB effects banktransfer. Creditor
shoulders fee.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013(Expanded MDPS Process)
Recording of Payments
GSB advises Agency of non-payment due
to inconsistent information
GSB providesAgency with duly
validated LDDAPADA on next
banking day
Creditor issuesOfficial Receipt
to Agency
Agency recordspayments in its
books
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013(Expanded MDPS Process)
Accountability Reporting
GSB provides BTRwith copies ofSummary of LDDAPADA.
Issued on the same day as receipt of
LDDAPADAfrom agency
GSB provides DBMwith monthly reporton NCAs credited &utilized by the 2ndworking day afterend of the month
Agency submitsSummary Report on
Disbursements by the end of the month
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013(Correcting Typographical Errors)
GSB advisesAgency of
nonpaymentdue to
inconsistentinformationthrough the
validatedLDDAP-ADA
GSB advisesAgency of
nonpaymentdue to
inconsistentinformationthrough the
validatedLDDAP-ADA
typo errorscovered by
circular
errors notcovered by
circular
Agency issuesletter of authority to GSB for correction
Agency includesA/P in upcoming
LDDAP-ADA
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013(Responsibilities and Timeline)
Agencies
Submit MDP by November 30 of prior FY Ensure creditors submit accurate account info Submit LDDAP-ADA on an First-in First-out basis Prepare separate LDDAP-ADA for bank accounts
outside NGA’s GSB Ensure consistency of codes used with UACS Furnish creditors with LDDAP-ADA numbers for
tracking purposes, and post on their websites Submit Summary Report of Disbursements by the
end of the Month
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013(Responsibilities and Timeline)
DBM
Include in the comprehensive NCAs Agencies’ requirements for payment of due and demandable A/Ps as indicated in their MDPs
Post all MDPs submitted and report on total NCAs issued on the DBM website
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16 dated December 13, 2013(Responsibilities and Timeline)
GSB
Provide DBM a complete list of MDS accounts maintained by all Agencies by Dec 15, 2013
Credit accounts of Agencies upon receipt of NCA Effect payment to creditors within 48 hours Provide Agencies a copy of duly validated ADA (with
remarks) on the next banking day Provide BTr copy of Advise of ADAs issued on the
same day of receipt of ADA Provide DBM a monthly report on NCAs credited and
utilized by the 2nd working day following the month
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16, 2013-16A, 2013-16BCoverage
ALL NGAs & Operating Units, for the payment ofALL due and demandable Accounts Payables
Except:• Terminal Leave and Retirement Gratuity (2013-16)• Remittance of social insurance premium (2013-16B)
contributions to government corporations, such as GSIS, PhilHealth and HDMF
• Payment of A/Ps to utility companies (2013-16B)
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16, 2013-16A, 2013-16BForms
CL 2013-16 Annex A: List of Due and Demandable Accounts Payable – Advice to Debit Accounts (LDDAP-ADA)CL 2013-16 Annex C: Letter of Introduction (LOI)
CL 2013-16A Annex A: Summary of LDDAP-ADAs Issued and Invalidated ADA Entries (SLIIE)
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16 Annex A: List of Due and Demandable Accounts Payable – Advice to Debit
LDDAP-ADA
Accountable form integrating the ADA with the LDDAP which is a list reflecting the names of creditors/payees to be paid by the NGA/OU and the corresponding amounts of their unpaid claims, duly certified and approved by the heads of the accounting unit and Agency, or authorized officials.
Shall be considered as accountable form.
The printing, use and reporting of the same shall be pursuant to the Commission on Audit’s existing rules and regulations governing accountable forms.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16 Annex A: List of Due and Demandable Accounts Payable – Advice to Debit
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16 Annex C: Letter of Introduction (LOI)
Letter of Introduction
Letter addressed to the MDS-GSB issued by the NGA/OU to its creditor/Payees for the purpose of opening an account or validation of an existingAcccount.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16 Annex C: Letter of Introduction (LOI)
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16A Annex A: Summary of LDDAP-ADAs Issued and Invalidated ADA Entries
SLIIE
Prepared in 4 copies for all LDDAP-ADAs issued, certified correct by the Head of Accounting Unit and approved by the Head of Agency or Authorized Official.
Copy 1 and 2 = For MDS-GSBCopy 3 = Chief Accountant (as Agency File)Copy 4 = COA Auditor
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
CL 2013-16A Annex A: Summary of LDDAP-ADAs Issued and Invalidated ADA Entries
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Circular Letter 2013-16, 2013-16A, 2013-16BEffectivity
Effective March 1,2014 (CL 2013-16A)
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Other Significant Items
National Budget Circular 551Section 4.8 With the adoption of the UACS and PIB structures of the 2014 GAA, the DBM shall use modified fund release documents, to wit:
4.8.1 Obligational authorities, i.e. Special Allotment Release Order (SARO) and General Allotment Release Order (GARO), for agencies/OUs to incur obligations; and
4.8.2 Disbursement authorities, i.e., Notice of Cash Allocation (NCA), Non-Cash Availment Authority (NCAA), Cash Disbursement Ceiling (CDC), for agencies/OUs to pay obligations and payables.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Issuance Related to Conversion of UACS Codes
National Budget Circular 554Conversion of Codes to Conform to the Unified Accounts Code Structure
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Other Significant Items
DBM-COA Joint Circular 2014-1
To prescribe harmonized formats of the budget and financial accountability reports (BFARs) on appropriations, allotments, obligations, disbursement authorities, disbursements, and balances.
The UACS Codes when applied to all phases of budget : preparation, legislation, execution and accountability will be able to enhanced the quality and timeliness of financial data for the generation of required reports and analysis.
BFARs are the good example of a harmonized data.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #1. Tuition Fees and School Charges.
SUCs are authorized to collect tuition fees and other necessary school charges pursuant to R.A. No. 8292. In consonance with the policies enumerated under R.A. No. 8292, all SUCs shall ensure that fees and charges collected are at such rates that would implement a cost recovery program and a socialized scheme of tuition and school fees in order to democratize access to education by poor and deserving students.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #2. Scholarship Program for Poor and Deserving Students.
The amounts appropriated for the scholarship program under the SUCs shall be used exclusively to support their tertiary education: PROVIDED, that in no case shall said amount be used for any other purpose: PROVIDED, FURTHER, that the scholarship programs shall only cover course offerings aligned with the Priorities of the government in key growth areas, such as, semiconductor and electronics, business, process outsourcing, tourism, agriculture and fisheries, general infrastructure, and other priority manufacturing industries: PROVIDED, FURTHERMORE, that the scholarship program shall be availed of through enrollment in SUCs which offer said courses.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #3. Hospital Income
In addition to amounts appropriated herein, all income generated from hospital operations of the University of the Philippines-Philippine General Hospital (UP-PGH), the Western Visayas State University (WNSU) Hospital, and such other hospitals or medical centers under SUCs, shall be deposited in an authorized government depository bank and shall be used to augment the hospital’s MOOE and Capital Outlays: PROVIDED, that no amount therefrom shall be used for the payment of salaries, allowances and other benefits: PROVIDED, FURTHER, that at least twenty five percent of the said income shall be used to purchase and upgrade hospital equipment used directly In the delivery of health services.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #4. Income from Intellectual Property.
SUCs shall own intellectual property created by their faculty and personnel subject to Sections 30 and 178 of R.A. No. 8293. Accordingly, any income derived from the sale, marketing and commercialization of the said intellectual property shall accrue to the SUCs. In addition, SUCs shall develop and administer appropriate incentive schemes to encourage their faculty, personnel and students to create or invent intellectual property.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #5. Allocation of Maintenance and Other Operating Expenses.
The allocation of MOOE for SUCs shall be completed in accordance with the normative funding scheme prescribed under DBM-CHED Joint Circular No. 2 dated August 3, 2004.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #6. Unified Priority Research Agenda.
The amounts appropriated herein for new research and development projects under the respective SUC budgets shall be used exclusively for research and development projects that are consistent with, and directly related to, the priority programs of the government under the Philippine Development Plan (2011-2016).
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #7. Programs or Course Offerings.
SUCs shall maintain only programs or courses that directly support their core mandate. They say likewise open new programs or courses on semiconductor and electronics, business process outsourcing, tourism, agriculture and fisheries, general infrastructure, and other priority manufacturing industries, subject to the approval of their respective governing boards, and the CHED pursuant to R.A. No. 8292: PROVIDED, that funding requirements of new programs or courses shall be charged against internally-generated income.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #8. Creating, Conversion or Reclassification of Positions.
SUCs may be allowed to create, convert or reclassify positions as long as there is an authorized allocation for the purpose as appearing in their respective Program of Receipts and Expenditure (PREs) or, when funded through the abolition of vacant positions, in accordance with DBM Circular Letter No. 2004-7 dated March 25, 2004: PROVIDED, that (i) the number of positions to be created shall be at least the same number of positions abolished; (ii) the staffing modifications which will increase the number of lower level teaching positions may be allowed in order to augment inadequate teaching personnel; and (iii) the creation, conversion, or reclassification of positions shall not result in the increase in the total Personnel Services cost of the SUC.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #9. Vocational and Practicum Training of Students.
SUCs are authorized to (i) avail the voluntary services of their students, during regular vocational class periods, in the construction or repair of buildings and the fabrication or repair of equipment as part of their vocational training; and (ii) utilize student labor for academic, research and extension, and administrative matters as part of the student’s practicum training: PROVIDED, that in both cases, the student shall be paid a reasonable allowance of at least Twenty Five Pesos per hour: PROVIDED, FURTHER, that the voluntary service of the student in the construction or repair of buildings and fabrication or repair of equipment shall not exceed four hours a day
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #10. Maintenance of Laboratory Classes
SUCs are allowed to maintain laboratory classes for their teaching education program in accordance with the policy of the CHED: PROVIDED, that the total number of students in such laboratory classes shall not exceed five hundred per SUC, with one teacher for every twenty five students.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #11. Transfer of Secondary School Teaching Positions
Secondary school teaching positions in excess of the required number for laboratory classes maintained by SUCs pursuant to the preceding special provision shall be transferred to the DepEd. Pending actual transfer, the funding requirements for said positions shall continually be paid by the host SUC.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Special Provisions
Special Provisions Applicable to SUCsSpecial Provision #12. Submission of the Program of Receipts and Expenditures
Submission of the Program of Receipts and Expenditures. SUCs shall submit to the DBM and CHED not later than November 15 of the preceding year a copy of their PREs for the current year as approved by their respective governing boards pursuant to R.A. No. 8292. They shall likewise submit to the DBM not later than March 1 of the current year their respective audited financial statements for the immediately preceding year.
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT
Republic of the PhilippinesDEPARTMENT OF BUDGET AND MANAGEMENT