RMC No. 20-2013: Publishes the full text of National Budget Circular No. 545 entitled “Guidelines on the Release of Funds for FY 2013”

Key points

1. Availability and lapse. The FY 2013 General Appropriations Act (GAA) is effective January 1, 2013 under General Provision No. 96. Appropriations are available for release and obligation until the end of FY 2013, and unreleased appropriations and unobligated allotments lapse automatically at the end of 2013.
2. Allotment Release Program. Allotment releases stay within the FY 2013 Allotment Release Program, which equals each agency’s specific budget plus automatic appropriations. Funds go to agencies and their Operating Units through the Agency Budget Matrix and/or Special Allotment Release Order.
3. Release conditions. Lump-sum appropriations are released only after the agency gives the DBM complete details of sub-programs and activities with costs. Release is based on Budget Execution Documents submitted to the DBM not later than November 30, 2012.
4. Realignments and flexibilities. Budgetary realignments are generally not allowed, but agencies have flexibilities under the GAA. These include augmentation within Personal Services and within Maintenance and Other Operating Expenses, with prior approval requirements for certain items.
5. Transparency and accountability. Agencies post infrastructure project information on their websites within 30 days from entering into contract and maintain a Transparency Seal. The “No-Report, No-Release” policy is strictly enforced for additional funds, and the Head of Agency/OU is personally liable for payments not in accordance with the Circular.

Who is affected

• National government agencies and their Operating Units

Deadlines and effectivity

• FY 2013 GAA effective January 1, 2013
• Unreleased appropriations lapse at end of 2013
• Project website posting: within 30 days from entering into contract