VALIDITY OF APPROPRIATIONS

PER NATIONAL BUDGET CIRCULAR, THE AUTHORIZED APPROPRIATIONS SHALL BE

AVAILABLE FOR RELEASE AND OBLIGATION FOR THE SPECIFIED PURPOSES AS FOLLOWS:
 Personnel Services (PS)
 Maintenance and Other Operating Expenses (MOOE) and
 Capital Outlays (CO)
 Supplemental budget for MOOE and CO
 All programmed automatic appropriations for PS, MOOE, and CO.

TAX REMITTANCE ADVICE

PURSUANT TO THE TAX REMITTANCE ADVICE (TRA) SYSTEM, AS AMENDED BY JC NO.
1-2 MOA DATED JULY 31, 2001 OF THE DEPARTMENT OF FINANCE, DEPARTMENT OF
BUDGET AND MANAGEMENT AND COMMISSION ON AUDIT, THE NOTICE OF CASH
ALLOCATION (NCA) RELEASED TO THE GOVERNMENT AGENCY IS REDUCED BY THE AMOUNT
OF THE ESTIMATED TAXES EXPECTED TO BE REMITTED BY THE AGENCY THROUGH THE TRA.

PERSONNEL SERVICES - 8%
MAINTENANCE AND OTHER OPERATING EXPENSES - 5%
CAPITAL OUTLAY - 5%

 TO RECORD RECEIPT OF NCA

CASH-MDS, REGULAR XX
SUBSIDY FROM NG. XX

 TO RECORD REMITTANCE TO BIR

DUE TO BIR XX
SUBSIDY FROM NG XX

CONDUCT OF AGENCY PERFORMANCE REVIEW

ACCORDING TO NATIONAL BUDGET CIRCULAR, DEPARTMENTS/AGENCIES/OPERATING
UNITS SHALL REGULARLY SUBMIT THEIR QUARTERLY BFAR IN A TIMELY MANNER THROUGH
THE UNIFIED REPORTING SYSTEM (URS) AND THE DBM SHALL REGULARLY MONITOR THEIR
COMPLIANCE WITH THE QUARTERLY BFARS.

COMMON FUND SYSTEM

THE SYSTEM’S POLICY SHALL CONTINUE TO BE USED. HOWEVER, THE COMMON FUND
SCHEME WILL NOT APPLY TO CURRENT YEAR ACCOUNT PAYABLES TO EXTERNAL CREDITORS
OF THE FIVE DEPARTMENTS (DPWH,DEPED,DOH,CHED AND STATE UNIVERSITIES AND
COLLEGES) COVERED BY THE DIRECT PAYMENT SCHEME.
 CASH ALLOCATION RELEASED TO AGENCIES UNDER THE REGULAR MDS SUB ACCOUNT
MAY BE USED TO COVER PAYMENT TO OBLIGATIONS CHARGED AGAINST THEIR CURRENT
AND PRIOR YEARS’ BUDGET, FOR WHICH GOODS AND SERVICES HAVE BEEN DELIVERED
DURING THE YEAR AFTER SATISFYING THEIR REGULAR OPERATING REQUIREMENTS AS
REFLECTED IN THEIR MONTHLY DISBURSEMENT PROGRAM.
REGISTRY OF APPROPRIATIONS AND ALLOTMENTS
(RAPAL)
THE RAPAL SHALL BE MAINTAINED BY THE NATIONAL GOVERNMENT AGENCIES TO MONITOR
APPROPRIATIONS AND ALLOTMENTS CHARGED THERETO. IT SHALL SHOW ORIGINAL,
SUPPLEMENTAL AND FINAL BUDGET FOR THE YEAR AND ALL ALLOTMENTS RECEIVED
CHARGED AGAINST THE CORRESPONDING APPROPRIATION.

RAPAL NOTE THE FOLLOWING SELECTED INFORMATION FOR PURPOSES OF THIS

ILLUSTRATION:
 Total Appropriations
 Total Adjustment/s on Appropriations
 Total Adjusted Appropriations
 Total Allotments
 Total Adjustment/s on Allotments
 Total Adjusted Allotments
 Unreleased Appropriations
 Total Unreleased Appropriation
 * Illustration- RANCA

THE RANCA SHALL BE MAINTAINED BY THE ACCOUNTING DIVISION TO DETERMINE

THE AMOUNT OF ALLOTMENTS NOT COVERED BY NCA AND TO MONITOR AVAILABLE
NCA.

THIS FORM SHOULD BE ACCOMPLISHED AS FOLLOWS:

 FUND CLUSTER
 DATE
 REFERENCE
 ALLOTMENT RECEIVED
 NCA RECEIVED
 NCA UTILIZED
 BALANCED UNUTILIZED NCA
 BALANCE ALLOTMENT