1.

On Personal Schedule:

1.1 Appropriations for the creation of positions shall be subject to the personal services (PS)
limitation prescribed under Section 325(a) of the Local Government Code (RA 7160) and to
the minimum standards and guidelines prescribed by the Civil Service Commission pursuant
to Section 76 of the Code. The same shall be in accordance with LBC No. 61 Revised Index of
Occupational Services, Positions Titles and Salary Grades in the Local Government and
Budget Circular Nos. 2004-3 & 2004-3A, Conversion of Positions Performing Staff/Non-
Technical Functions.

1.2 Incumbent personnel whose positions are among those which are re-allocated with changes
in salary grade as listed in Annex B of LBC No. 92 dated September 3, 2009 shall receive
the salaries in the applicable salary schedules in LBC No. 97 of the DBM which corresponds
to the same steps as those in the previous salary grade allocations of their positions,
provided they meet the Civil Service qualification standards on education, training,
experience and R.A. No. 1080 eligibility, for the re-allocated position.

1.3 The following positions in different offices should be corrected based on LBC No. 61 and the
Conversion of positions performing staff/non-technical functions shall be in accordance with
the provisions Budget Circular Nos. 2004-3 & 2004-3A of the Department of Budget &
Management.

Shall be Instead of
Office of the Municipal Mayor
Doroteo D. Cunamay Watchman I Watchman
Office of the Municipal Treasurer
Zenaida V. Gonzales Administrative Assistant III Senior Bookkeeper
Office of the Municipal Health
Ramon M. Masipag Administrative Aide IV Driver II
Operation of Public Market
Carmelita V. Dellupac Market Inspector I Market Inspector
Democrito J. Bayani Livestock Inspector I Livestock Inspector
Christine L. Abiad Revenue Coll. Clerk I Revenue Coll. Clerk

2. The appropriation for National Offices shall be reflected as Subsidy to NGA under the Special
Purpose Appropriation.

3. The lump sum appropriations, which are not encompassed within the regular personal services
and maintenance and other operating expenses, should have a detailed list, otherwise, it will
require another approval from the Sanggunian upon its implementation (Quisimbing vs Garcia,
GR No. 175527 dated November 8, 2008). Likewise the same shall be consistent with the
approved Annual Investment Program (AIP) of the Municipality.

4. Disbursement of Appropriation for Local Disaster Risk Reduction Management Fund (LDRRMF)
shall be governed by NDRRMC-DBM-DILG Joint Memorandum Circular No. 2013-1 dated 25
March 2013 and the PPAs shall be consistent with the Local Disaster Risk Reduction
Management Plan (LDRRMP). Hence, appropriation for Personal Services and other items in
MOOE which are not among the list of corresponding activities for disaster prevention, and
mitigation, preparedness, response, rehabilitation and recovery shall not be allowed.

5. Appropriation for development projects no less than 20% of the Internal Revenue Allotment
(IRA) shall cover itemized projects/activities as embodied or contained in the approved Annual
Investment Program (AIP). The same shall be in accordance with DILG-DBM Joint Memorandum
Circular No. 2011-1, dated 13 April 2011.

6. Appropriations provided for Other Maintenance & Operating Expenses shall include only costs
of services, which cannot be classified under any other account name. It shall in no case be
utilized or used for payment of salaries and/or other remunerations of personnel. Likewise, the
same shall be subject to Sec. 335 of the Local Government Code.

7. Disbursement of appropriation for Donation shall be subject to Sec. 335 of the Local
Government Code, which provides that No public money or property shall be appropriated or
applied for religious or private purposes.

8. Appropriation for GAD should be provided at least 5% of the agency budgets and disbursement
shall be in accordance with Section 28 of the General Provisions of 10352 General
Appropriations Act for CY 2012 and DBM-NEDANCRFW Joint Circular No. 2004-01.

9. The Representation Expenses for national officials shall be in accordance with the provisions of
LBC No. 62 dated July 29, 1996 and Compensation Policy Guidelines No. 98-1 dated March 23,
1988. While, the Representation Expense for Election Officer shall be at rates not exceeding
P700.00 in accordance with Section 2.3.2 of LBC No. 55 dated March 15, 1994.

10. Appropriations provided for Subsistence & Laundry Allowance and Hazard Pay shall be subject
to RA 7305 and its implementing Rules and Regulations and DOH/DBM issuances on the matter.

11. The Special Purpose Appropriation (5% LDRRMF, 20% Development Fund, Aid to Baranggay &
Others as may be authorized)shall have its own presentation for the following:

Proposed New Appropriations Language for the Budget Year
Obligations by Object of Expenditure
Special Provisions on the Use of Funds
The procurement of supplies and materials, equipment, motor vehicles, infrastructure projects and
services, as the case may be, shall strictly comply with the provisions of R.A. No. 9184, otherwise known
as the Government Procurement Reform Act and its implementing Rules and Regulations Part A
(IRR-A)