Project by Expense class Capital Outlay COE Appropriation is Unobligated appropriation continuing until reverts at year-end; completed; Unexpended Reverted amount does not Balance (savings) reverts form part of GF surplus but of to the Special Account the Unprogrammed (Unprogrammed) 20% Development Fund To reprogrammed the savings/unexpended balance Inclusion of intended Passage of ordinance project in the AIP for authorizing the annual LDC and SB or supplemental consideration budget
LDRRM Plan and Fund Allocation: Legal Basis LGUs to provide no less than 5% of their total income for DRRM activities Republic Act No. 10121 Appropriations shall be included in the General Fund annual and Philippine supplemental budget Disaster Risk Reduction and Management Act DRRM projects shall be included in the LDRRM Plan and integrated in the AIP LDRRM plan shall serve as basis in the allocation of the LDRRM Fund
LGUs to observe Thematic Areas of the National DRRM Plan Alert & Ready Emergency Preparedness Response Establish, strengthen Safer, adaptive and capacities of disaster Provide life communities to resilient Filipino preservation and meet anticipate, cope and basic needs of recover the negative communities, affected population during or after impacts of towards disaster emergencies and sustainable occurrence of development Hope disasters Rehabilitation & Prevention & Recovery Mitigation Environment Restore and improve facilities, Avoid hazards and mitigate livelihood, living conditions and potential impact by organizational capacities reducing vulnerabilities and exposure
COA Circular No. 2012-002 The LDRRMF Investment Program to be prepared annually 30% Quick Response Fund 30% (QRF) in lump sum 5 % Detailed projects for preparedness, 70% mitigation, prevention, rehabilita- tation and recovery 70% Separate caption for projects STF funded out of the unexpended STF balance of LDRRMF of PYs DRRM-related capital expenditures 20% Devt (evacuation center; warning system, Fund rescue equipment, relocation sites)
RA 10121 – Section 21 The LDRRMF shall be used to support disaster risk reduction activities such as but not limited to: Rehabilitation of Training, life saving facilities; Livelihood; Pre-Disaster rescue equipment, financial assistance; Preparedness supplies, medicines shelter; relief goods DILG MC 2012-73 Section 21 – equipment to be BBB - Build procured charged Back Better to 70% of the 5% Faster, Safer, Calamity Smarter Post Disaster Activities Insurance DILG BBB Manual; Resiliency Rule IX, Section 5 of Design IRR – entitled to Handbook Insurance of govt. compensatory assets, accident benefits and insurance of ACDVs personal accident
RA 10121/Sec 6.4 of JMC 2013-1 5% LDRRMF Special (GF) Trust Fund AIP and Budget Sec. 21 Unexpended balance of to be used solely for supporting LDRRM Fund at year-end disaster risk reduction and shall accrue to a Special management activities within Trust Fund the next five (5) years
COA Circular No. 2012-002 Unexpended/Unobligated balance at the end of the year of: Transfer to Special Quick Response Fund (30%) LDRRMF - MOOE (70%) LDRRMF – Capital Remain as Outlays Continuing in the General Fund If project is completed or obligations settled – savings is transferred to STF
COA Circular No. 2012-002 Coverage of COA Circular No. 2012-002 – starts from the unspent LDRRMF in 2011 and the years thereafter Unexpended Transferred to Revert to balance in STF in GF in Balances in 2017, 2011 2012 2017 2018, 2019, 2020 and so forth 2012 2013 2018 shall be reverted to the GF and 2013 2014 2019 approp- priated for 2014 2015 2020 social services Example: between 2012 to 2016 the unexpended balance in 2011 shall be used exclusively for DRRM activities
Section 21 of RA 10121 Revert to the Unexpended balance General Fund of STF after 5 years To be made available for social services
Reminder: Reporting Requirement Per Section 7 of JMC 2013-1, LGUs shall submit to the RDRRMC thru the OCD, copy furnished the DILG RO and DBM RO: Monthly and annual report of Utilization of LDRRMF Approved/revised AIP indicating DRRM projects to be implemented Per COA Circular 2012-002, LDRRMO shall submit Monthly Report on Sources and Utilization of LDRRMF to COA cc: DILG-LGOO (15 day after th EOM)
PPAs by Attribution in the Budget 5% of total budget or Gender and Development - GAD PCW-DILG-DBM-NEDA JMC 2016-1
GAD Plan and Budget – JMC 2016-1 Major Classification of GAD Program/Project/Activities Gender Issue GAD Mandates Identified thru review of flagship Based on relevant or regular programs, analysis of provisions of GAD-related sex-disaggregated data showing unequal situation of women laws like and men. Includes lack of access - RA 10028 – Lactation of marginalized women to station social protection and health - RA 9710- VAW Desk services; slow progress of - Phil Plan for Gender gender mainstreaming Responsive Development
GAD Plan and Budget – JMC 2016-1 GAD Activity could either be: Address gender issues of LGU constituents or contribute in responding to gender issues Client and concerns. (information campaign on focused social protection programs for women, ordinance on women access to programs Seek to create organizational environment for Organization implementing GAD policies, programs, focused services; address gaps in knowledge, skills and attitudes on gender mainstreaming; address gender issues in the workplace
Financing GAD PPAs LGUs to decide on the Options Attribute GAD Combination of Setting up a budget to SPA and Special Purpose existing PPAs Attribution; Account by of offices total of both allocating at funded in the shall be at least 5% of total Budget; total least 5% of Budget; PPAs of which shall Total Budget presented as be at least 5% line item of LGU Budget 1 2 3
If SPA specific for GAD is set up If GAD PPAs attributed to LGU Programs Const of Day Care Center 20 150,000 150,000 (100%) AICS 14 500,000 250,000 (50%)
PPAs by Attribution in the Budget Crime prevention and law enforcement – 30% for POP Confidential expenses – per COA-DBM-DILG-GCG-DND JC 2015-01
POP per JC COA-DBM-DILG-GCG-DND 2015-01 Crime prevention and law Peace and Order enforcement activities Programs (POP) Aid/CapDev for law enforcers, Any or combination of volunteers/partners Programs, Activities and Projects included in the POPSP eligible for Programs for anti illegal drugs, logging, mining, gambling, funding in the CF insurgency, terrorism, trafficking
Confidential vis-à-vis Intelligence Expenses Confidential Expenses Intelligence Expenses Expenses pertaining to Expenses related to surveillance activities in intelligence information civilian government gathering activities of agencies intended to uniformed and military support its mandate personnel and practitioners (Applicable to LGUs) with direct impact to national security
Confidential Fund for LGUs Releases and Utilization to be covered by Resolution duly approved by 2/3 of Usage of CF total POC members Purchase of info relevant to natl security and peace & order Computation of CF Rental of transport vehicle for LGUs with peace and confidential activities order concerns shall Rental and maintenance of safe allocate in their annual houses Appropriation Ordinance funds for POP. The total Supplies, materials, equipment for Confidential Funds for confidential operation shall not exceed 30% of Payment of rewards to informers the total annual allocated who are non LGU employee amount for POP Uncover/prevent illegal activities posing clear and present danger
Confidential Funds cannot be used for: Salaries, wages, overtime, allowances, other fringe benefits of elective and appointive officials and employees except when authorized by law Representation, consultancy fees or entertainment expenses Construction or acquisition of building and housing structure
Additional Guidelines – LBM 74-A FY 2017 Budget Preparation In line with the Administration’s priority to eradicate the LGUs encouraged to problem of illegal drugs, LGUs provide funds in their are enjoined to comply with the annual budget for: provisions of RA 9165 Conduct of barangay clearing operations, Sec. 51 The LGUs shall including rehabilitation appropriate a substantial and after care of drug portion of their respective users in coordination with annual budgets to assist in or the DOH and DSWD enhance the enforcement of the Establishment of Special Act giving priority to preventive Drug Education Centers; or educational programs and Strengthening of the the rehabilitation or treatment of criminal justice system drug dependents.
Financing Anti-Illegal Drug Activities LGUs to decide on the Options Portion of 20% Attribute in the Devt Fund Setting up a POP Budget: within the Menu: Special Purpose Account in the - 30% for CF - Social General Fund; - 70% for other (facilities) PPAs presented POP - Livelihood as line item - 2% Disc. Fund (Economic) - 5% GAD Annual/supple - 10% SK Fund mental budget JMC 2011-01 1 2 3
PPAs Attributed or built in: 1 2 3 Senior Citizens Local Council Combat Acute and Persons of for the Immune Disabilities Protection of Deficiency Children Syndrome RAs 9442 & 9994 RA 9344 RA 8504
General Limitations – Sec 325 PS cap: 45%-55% of the actual regular income preceding year Standardization – salary rate up to maximum fixed for the position; other positions of equivalent rank No salary increase/adjustment of NG personnel charged to local funds Mandatory funding of incumbents in career positions with permanent appointments Changes in designation of positions resulting in promotion/demotion, increase/decrease in comp. allowed only when position is actually vacant No retroactivity of creation of positions and salary increases
PS Cap FY 2017 – Sec 85 GP of GAA Absorb cost of hospital services transferred from the province to newly created cities Initial year requirement of newly created mandatory positions confirmed by DBM Pay CNA incentives upon compliance with DBM rules and regulations Pay retirement and Terminal Leave benefits Pay minimum YEB (P1,000/P600) of mandatory barangay officials and their cash gift
Section 325(h) LG Code The annual appropriations for discretionary purposes of the LCE shall not exceed 2% of the actual receipts from basic RPT in the next preceding calendar year Account title Number Description 881 Cost of services which are Confidential Expenses confidential in nature Intelligence Expenses 882 Expenses which are for highly sensitive activities Extraordinary Expenses 883 Expenses of govt. officials for authorize public relations Miscellaneous Expenses 884 Expenses other than those classified under specific confidential, intelligence, extraordinary accounts
Extraordinary & Miscellaneous Expenses Per FY 2017 GAA Meetings, seminars and conferences Official entertainment Public relations Educ., cultural and athletic activities Contribution to charitable and cultural activities Membership in government associations Membership in professional org duly accredited by PRC Membership in IBP Subscription to professional technical journals Office equipment and supplies Other similar expenses not supported by the regular budget allocation
Transformation of the Budget - LGU Budget Proposals Local Expenditures Program (LEP) Budget Message Annual Investment Program Executive Budget - GAD Plan - LDRRM/CCA Plans - POP Sanggunian - PPAs for LCPC, SC/PWDs deliberations Appropriation Ordinance 3/16/2017 78
Changes in the Budget Section 321 Section 336 Augmentation Enactment of Supplemental of existing budget appropriation out of savings
LGU Transfer of Appropriation Section 336 LG Code No ordinance shall be passed authorizing transfer of appropriations; however, the local chief executive or presiding officer of the sanggunian, may, by ordinance, be authorized to augment any item in the approved annual budget for their respective offices from savings in other items within the same expense class of their respective appropriations 80 3/16/2017
Changes in the Budget Section 321 funds actually available Supplemental If there new revenue source Budget are realignment during state of calamity funds actually available Collection exceeds estimates Savings in appropriation due completion of Projects PS savings
Changes in the Budget Section 336 Mayor and Vice Mayor maybe Augmentation authorized by the Sanggunian from to augment deficient appropriation Savings out of savings in another appropriation within the same expense class – by way of an ordinance
Definition of Savings AO 47 –amending Art 417 RRI Portions or balances as of any given point in the fiscal year of any programmed or allotted appropriation which remain free of any obligation or encumbrance and which are still available after the satisfactory completion or unavoidable discontinuance or abandonment of the work activity or purpose for which the appropriation was originally authorized, or which result from unobligated compensation and related cost pertaining to vacant positions and leaves of absence without pay.
Changes in the Budget If charge to Savings One expense class Within same Expense to another Class Supplemental Augmentation Budget Ex: Salaries to Cash Ex: Salaries to Travel YEB
Local Government Support Fund – 2017 GAA Approp. of Approp. of Approp of P2.299 B P19.431 B P18.030 B Available for: For PPAs that For provincial provinces contribute to roads, repair cities increase and rehab municipalities access of based on equal barangays basic services share, by the public % share of To fund unpaved roads, priority P/P/As Based on & % share criteria per based on land DILG-DBM 01 area Assistance to Conditional Financial Disadvantaged Matching Grant Assistance Municipalities for Provinces (FA) (ADM) (CMGP) LGSF – P39.759 B
Financial Assistance to LGUs Project Menu Assistance to indigents patients either confined Health or out-patient including purchase of ambulance DRR/CCA Heavy duty rescue vehicles Assistance to indigents individuals or families for Social burial, medical, transportation, food assistance, Services cash for work, educational assistance Infra- Construction, repair, rehab of roads, bridges, structure markets, MPP bldg./pavement, pathways, canals, trail, sea wall, level 1 water points Peace & Order Purchase of fire trucks and multi-cabs
Budget Cap per LGU level – Draft LBC LGU type Cap (Millions) Province 20 M City 15 M Municipality 5 M Barangay 1 M Documentary Requirements: - Letter-requests signed by LCE – submit to DBM - Sanggunian Resolution endorsing the list of PPAs, and affirming that same are part of the duly approved LDIP and AIP - Other documents supporting particular type of project ( assistance/service to be rendered, beneficiaries, POW, DE, etc. Deadline for submission of Request: NLT September 30, 2017
Assistance to Disadvantaged Municipalities (ADM) Province Access Evac Water SWIP TOTAL Roads Facility Supply Aklan 155.286 25.300 27,379 - 207.965 Antique 141.070 39.044 46.136 - 226.250 Capiz 199.019 11.269 15,817 2.000 228.105 Guimaras 49,991 8.921 4.000 - 62.912 Iloilo 512.832 60.182 74.911 3.000 650.925 Negros Occ 173,803 20.012 47.702 7.218 248.735 Project list per LGU accessed thru 1,624.892 www.dbm.gov.ph/Budget Documents/GAA 2017
Assistance to Disadvantaged Municipalities Allocation Criteria Per Capita Equal share share (20%) (60%) Roughly P8.2 M P72 per per Mun. person ADM1 ADM2 per Mun LGU None to 4-year Incentive ADM4 ADM3 BUB BUB Mun. share (3%) Years- P3.4 M to 3-Year P9.7 M per based share BUB Mun eligible Mun; only (20%) P5.4 M to 2-Year 70 are qualified BUB Mun Total Funding Allocation – P19.431B
Assistance to Disadvantaged Municipalities Conditions for Release of Funds Seal of GFH PFM Assessment Complied with the Title in Assessed Public requirements of DILG here Financial Management Seal of Good Financial systems and adopted Housekeeping corresponding improvement measures Per draft ADM guidelines, releases will be in 2 tranches
Assistance to Disadvantaged Municipalities Timeline for Release of Funds Conditions Cut-off Dates Timeline GFH (As of January 6, 2017); st Title in GFH and PFM PFM (As 1 Batch: FY 2017 here of February st 1 Quarter 2017) GFH (As of March 31, 2017); 2 nd Batch: FY 2017 GFH and PFM PFM (As of March 31, 2 nd Quarter 2017 If Municipality fails to meet the governance requirements by March 31, 2017, ADM share will released to the province; If the province does not qualify, ADM funds will be forfeited
CMGP Allocation – Region VI & NIR 2016 KALSADA 2017 CMGP AKLAN 100,963 147,031 ANTIQUE 84,349 129,543 CAPIZ 60,067 225,787 GUIMARAS 90,739 92,659 ILOILO 117,578 413,885 NEGROS OCC. 56,233 321,227
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