FAQs BOM, 2016 Edition

FAQs
Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

Mimaropa Region 2016 Edition
Budget Preparation
1. Is the inclusion of appropriation

for Early and Voluntary
Separation Incentive Program
(EVSIP) legally tenable?

Is the inclusion of appropriation for Early
and Voluntary Separation Incentive
Budget Preparation Program (EVSIP) legally tenable?
NO, it is not legally tenable;
Early retirement should be by virtue of a valid reorganization pursuant to a

law passed by Congress (Larao vs. COA);
Power of LGUs to streamline and reorganize does not confer authority upon
any LGU to create a separate and supplementary retirement benefit plan (City
of Gen. Santos vs. COA);
Sec. 28(b), C.A. No. 186 as amended by RA No. 4968 prohibits government
agencies from establishing supplementary retirement or pension plans from
the time the GSIS charter took effect.
Budget Preparation
2. Can the appropriation for

development projects of no less
than 20% of IRA be
appropriated in a lump-sum
amount?

Can the appropriation for development
projects of no less than 20% of IRA be
Budget Preparation appropriated in a lump-sum amount?
NO. The said appropriation for the 20% Development Fund should
cover itemized projects;
Sec. 287, RA 7160 provides that each LGU shall appropriate in its
annual budget no less than 20% of the annual IRA for development
projects;
Art. 384 of the IRR of RA 7160 likewise provides that it shall be

mandatory for each LGU to set aside in its annual budgets amounts no
less than 20% of its IRA for the next year as appropriation for local
development projects.
Budget Preparation
3. Is an Appropriation Ordinance
necessary to authorize utilization
of Loan Proceeds?

Is an Appropriation Ordinance
necessary to authorize utilization of
Budget Preparation Loan Proceeds?
YES, an Appropriation Ordinance is necessary to authorize

utilization of loan proceeds;
Loans, interests, bond issues, and other contributions for specific

purposes form part of the general fund of the LGU;
Section 305(a) of RA 7160 provides that: No money shall be paid

out of the local treasury except in pursuance of an appropriation
ordinance or law.

Budget Preparation
4. Is an Appropriation Ordinance
necessary to authorize the use
of the shares in the proceeds
from the development and
utilization of the national
wealth?

Is an Appropriation Ordinance necessary to
authorize the use of the shares in the
proceeds from the development and
Budget Preparation utilization of the national wealth?
YES, Article 391 of the IRR of RA 7160 provides that the shares of LGUs in
the proceeds from the development and utilization of the national wealth shall
be appropriated by their respective Sanggunian to finance local development
and livelihood projects;
Art. 454(d) of the IRR of RA 7160 likewise provides that disbursements from
such special accounts under the General Fund shall proceed from itemized
appropriations in the budgets of LGU instead of by lump-sum;
Such itemized appropriations shall be for specific development projects/

activities embodied in the LDIP formulated and prioritized by the LDC and
approved by the Sanggunian concerned.
Budget Authorization
1. Are the voting and procedural
requirements of the ordinance
authorizing the use of savings and
augmentation under Sec. 336 of RA
7160 the same as those for the
ordinance authorizing the use of
savings as a fund source for a
supplemental budget under Art. 417
of the IRR of RA 7160, as amended
by AO No. 47 dated 12 April 1993?

Are the voting and procedural requirements of the
ordinance authorizing the use of savings and augmentation
the same as those for the ordinance authorizing the use of
Budget Authorization savings as a fund source for a supplemental budget
As to voting requirement:
The affirmative vote of a majority of all the Sanggunian member is required to

pass an AO, whether for annual or supplemental budget, under Art. 107(g) of the
IRR of RA 7160.
Relatedly, the use of savings and augmentation within the same expense class falls
under the category of Use of Appropriated Funds and Savings under Sec. 336
of RA 7160.
Hence, if the AO requires qualified majority in its passage, it follows that any
modification in said appropriation will have to comply with the same requirement.

Budget Authorization savings as a fund source for a supplemental budget
As to procedural requirement:
A supplemental budget is not required in passing an ordinance authorizing the

use of savings and augmentation within the same expense class under Sec. 336
of RA 7160 since the law merely requires the authority by ordinance.
While the ordinance under Sec. 336 and an AO have the same voting
requirements, each has a different procedural requirement.
Should the authority be through the AO, the said authorization may be included
as a general provision/section in the ordinance authorizing the annual
appropriations.
Budget Authorization savings as a fund source for a supplemental budget?
Sec. 336 (Use of savings and Sec. 321 (Use of savings thru
Requirement
augmentation Supplemental Budget)
What is the instrument
Ordinance AO covering a Special Budget
required for authority?
Is there a need for a
No need for a supplemental budget Supplemental budget needed
supplemental budget?
What is the purpose of For augmentation of existing item/s of For re-appropriation - may be
the savings? expenditures within the same expense to a different expense class
Where should the class
From the LCE or the sanggunian From the LCE only
proposal emanate?
For prov and HUC, will
the ordinance be subject No Yes
to DBM review?

2. Can the Sanggunian increase

items of appropriations in the
executive budget?
3. Can the Sanggunian introduce/

include new items in the
executive budget?

Can the Sanggunian increase items of appropriations in the
executive budget?
Budget Authorization Can the Sanggunian introduce/include new items in the

executive budget?
YES, provided that the aggregate increase does not cause an excess
over the total proposed amount in the executive budget;
YES, but only to provide for statutory and contractual obligations and
it does not cause an excess over the total proposed amount in the
executive budget pursuant to Article 415(a) of the IRR of RA 7160.

4. Can the Sanggunian pass an

Appropriation Ordinance
covering a supplemental budget
for the current fiscal year after
December 31?

Can the Sanggunian pass an Appropriation
Ordinance covering a supplemental budget
Budget Authorization for the current fiscal year after December 31?
NO, the Sanggunian cannot pass an AO covering a supplemental

budget for the current year after December 31.
Supplemental budgets cover changes in the annual budget, thus, they

should be authorized within the fiscal year covered by the annual
budget.
Sec. 353 of RA 7160 provides that the official fiscal year of LGUs shall
be the period beginning with the first day of January and ending with
the 31st day of December of the same year.

5. What is the effect if the AO is not

posted or published? Is posting/
publication requirement for the
effectivity of the AO?

What is the effect if the AO is not posted
or published? Is posting/publication
Budget Authorization requirement for the effectivity of the AO?
Posting and/or publication, as the case may be, of an ordinance is

required under Sec. 59 of RA 7160. The mandatory word shall was
used by the law without any qualification or exemption.
If the AO is not posted and/or published, as the case may be, its
validity may be questioned. However, laws, ordinances and other
issuances enjoy the presumption of regularity and validity until
invalidated by the courts.

6. In the exercise of the veto

power, the reenacted figure
results in a situation where
the expenditure is greater
than the estimated income.
What figure or procedure
should the LGU adopt?

In the exercise of the veto power, the reenacted
figure results in a situation where the expenditure
is greater than the estimated income. What figure
Budget Authorization or procedure should the LGU adopt?
By analogy, the rule under Sec. 323 of RA 7160 may be applied.
In case the estimated income is less than the aggregate reenacted

appropriations, the sanggunian concerned is authorized to make the
necessary adjustments to ensure the reenacted appropriations is
supported by income.
The reenacted figure should not exceed the estimated income since the
basic rule is that the aggregate amount appropriated shall not exceed
the estimated income (Sec. 324[a], RA 7160)

7. What is the effect on the AO if the

Secretary to the Sanggunian or
the Presiding Officer does not sign
said ordinance?

What is the effect on the AO if the Secretary
to the Sanggunian or the Presiding Officer
Budget Authorization does not sign said ordinance?
The law provides that the Secretary to the Sanggunian shall affix his
signature to all ordinances and present the same to the Presiding
Officer for his signature. The requirement is mandatory. Nevertheless,
refusal to sign will not affect the validity of the AO, otherwise, that
would be giving the Secretary to the Sanggunian veto power.
The refusal of the Presiding Officer of the Sanggunian will not affect
the validity of the AO duly passed by the Sanggunian since the
Presiding Officer has no veto power. The Secretary to the Sanggunian
may certify to the fact of the Presiding Officers refusal to sign.
8. What amount may the LGUs

appropriate in their ABs/SBs
covering proceeds from loans?
May the total amount of the loan
as approved, but to be released in
tranches, be considered as funds
actually available or only those
amounts that are released to and
actually received by the LGU?

What amount may the LGUs appropriate in their ABs/SBs
covering proceeds from loans? May the total amount of the
loan as approved, but to be released in tranches, be
Budget Authorization considered as funds actually available or only those amounts
that are released to and actually received by the LGU?
The total amount of the approved loan even if it would be received in

tranches may be subject of appropriations under the AB or SB.
Sec. 316(b) of RA 7160 provides that the LFC shall recommend the
appropriate tax and other revenue measures or borrowing which may be
appropriated to support the budget.
Article 417 as amended provides that approved loans may be considered

as a revenue source when it has not been included in the estimate of
income which served as basis for the AB, or not taken into account
during the preparation and enactment of the AB.
9. In the case of SBs, what amount

will be certified as actually
available by the local treasurer
and when the fund considered
actually available?

In the case of SBs, what amount will be certified
as actually available by the local treasurer and
Budget Authorization when the fund considered actually available?
For SB supported by funds actually available as certified by the local

treasurer, the amounts to be certified are only those actually collected
at any given point during the fiscal year, which is over and above the
estimated income collection for that point in the year.
Funds are likewise deemed actually available when there are savings as
defined under Article 417 of the IRR or RA 7160, as amended by AO
No. 47.

10. Can the Sanggunian validly

appropriate for some projects
under the Office of the
Sanggunian?

Can the Sanggunian validly
appropriate for some projects under
Budget Authorization the Office of the Sanggunian?
As a general rule, projects should be appropriated in the proper offices

under the executive department as it is the LCE who is primarily
vested with the responsibility for the execution of local budgets and the
accountability therefor.
On the other hand, the functions of the Sanggunian is primarily

legislative in nature, thus, they are not tasked to execute budgets or
implement projects. However, appropriations for projects for the Office
of the Sanggunian (e.g., construction of building) may be provided
under the said Office.
Budget Authorization DBM-LS Opinion
11.Is it within the power of the

LCE to veto only the
conditions attached to an item
of appropriation?

Is it within the power of the LCE to
veto only the conditions attached to
Budget Authorization an item of appropriation?
The LCE cannot veto conditions of an item of appropriations without vetoing
the item it relates to.
Applying by analogy, in the case of Philippine Constitution Association et.a. vs.

Salvador Enriquez et.al., the Supreme Court ruled that in the exercise of the
Presidents veto power, he must veto not only the provisions but the entire item
of appropriation. Otherwise, the veto is void.
Only inappropriate provisions may be vetoed separately from an item.

Inappropriate provisions have been defined as those which do not relate to any
particular item of appropriations or extends its operation beyond the item of
appropriations.
Budget Review
1. Should an ordinance authorizing

supplemental appropriations (SB)
submitted after the fiscal year be
reviewed?

Should an ordinance authorizing
supplemental appropriations (SB)
Budget Review submitted after the fiscal year be reviewed?
YES, provided the ordinance authorizing the supplemental

appropriations was enacted within the fiscal year covered by the annual
budget, inasmuch as supplemental budgets cover changes in the annual
budget as authorized under Sec. 321 of RA 7160, as implemented by
Art. 417 as amended by AO 47 dated 12 April 1993.

Budget Review
2. May the provision for lump-sum

before its legal basis is issued,
such as salary adjustments, be
allowed in budget review?

May the provision for lump-sum before its
legal basis is issued, such as salary
Budget Review adjustments, be allowed in budget review?
If a legal basis exists during the review of the Appropriation

Ordinance, the provision for the lump-sum may be allowed.
Nevertheless, a condition that subsequent provisions should be made

only when there is an existing legal basis at the time of enactment of the
Appropriation Ordinance shall be imposed in the review action.
Otherwise, in the absence of a legal basis at the time of the budget
review, the lump-sum will be disallowed.

Budget Review
3. The LCE vetoed some items in the

AO. The Sanggunian, instead of
overriding the veto passed a new
AO which already adopted the
original Executive Budget. Did
the Sanggunian take the proper
action on the matter? Which
ordinance will be the basis of
budget review?

The LCE vetoed some items in the AO. The Sanggunian,
instead of overriding the veto passed a new AO which already
adopted the original Executive Budget. Did the Sanggunian
Budget Review take the proper action on the matter? Which ordinance will
be the basis of budget review?
NO, the Sanggunian did not take proper action on the matter.
Pursuant to Sec. 55 of RA 7160, the Sanggunian may override the veto
of the LCE by two-thirds (2/3) vote of all its members thereby making
the ordinance effective.
The first AO which was enacted in accordance with the pertinent

provisions of RA 7160 shall be the basis of the budget review.

Budget Review DBM-LS Opinion
4. Is using an estimated amount

of Internal Revenue Allotment
(IRA) which is lower than the
allocation indicated in the
annual Local Budget
Memorandum (LBM) a valid
ground to declare an
appropriation ordinance
inoperative in its entirety?

Is using an estimated amount of Internal Revenue Allotment
(IRA) which is lower than the allocation indicated in the
annual Local Budget Memorandum (LBM) a valid ground to
Budget Review declare an appropriation ordinance inoperative in its entirety?
An LGU is entitled to IRA under the law and the amount corresponding
to its IRA allocation is provided under an LBM. Thus, if the amount of
IRA indicated in its local budget is lower than what the law entitles said
LGU, as identified in the LBM, the same is effectively a non-compliance
of Section 287 of RA 7160 which requires LGUs to include no less than
twenty percent (20%) of its IRA for development projects.
Under the BOM, non-provision or insufficient provision of IRA share

for development projects authorizes the reviewing authority to declare
the appropriation ordinance inoperative in its entirety.

Budget Execution
1. Are adjustments in the release of

annual allotments of Offices due to
shortfall in the receipt/collection of
anticipated revenues considered
changes in the AB, which necessitate
the passage of ordinance or resolution
by the Sanggunian?

Are adjustments in the release of annual allotments of
Offices due to shortfall in the receipt/collection of anticipated
revenues considered changes in the AB, which necessitate
Budget Execution the passage of ordinance or resolution by the Sanggunian?
An ordinance or resolution is not required to be passed by the Sanggunian to

effect adjustments in the release of quarterly allotments of Offices.
Any shortfall in revenue collection should signal the deferment of non-priority

expenditures and the non-release of the allotments indicated as reserve, for
later release or needing clearance under the Allotment Release Order (ARO).
Reserve impositions, earmarking or funds for clearance and withholding of

funds for later release to provide safeguards for shortfall in the collection of
anticipated revenues are policy-based actions to be reflected in the AO for the
budget year prior to the issuance or release of the ARO.

Budget Execution
2. When is a sanggunian
authorization separate from the
appropriation ordinance
necessary for contracts entered
into by the LCE for and in
behalf of the LGU?

When is a sanggunian authorization separate
from the appropriation ordinance necessary for
contracts entered into by the LCE for and in
Budget Execution behalf of the LGU?
If an AO already contains in sufficient detail the project and cost of a capital outlay
such that all that the LCE needs to do after undergoing the requisite public bidding is
to executive the contract, no further sanggunian authorization is required, the
appropriation ordinance already being sufficient.
On the other hand, if an AO contains lump-sum appropriations for capital outlays or

describes the projects in generic terms without details, such as infrastructure projects,
reclamation projects, or roads and bridges there is an obvious need for a covering
contract for every specific project that in turn requires approval by the sanggunian.
Specific sanggunian approval may also be required for the purchase of goods and
services which are neither specified in the appropriation ordinance nor encompassed
within the regular budget. (Quisumbing vs. Garcia)
Budget Execution DBM-LS Opinion
3. Is payment of RATA, Hazard

and Subsistence Allowance
allowed under a re-enacted
budget? Has the LCE
authority to determine what
are the essential operating
expenses of the LGU under a
re-enacted budget?

Is payment of RATA, Hazard and Subsistence Allowance
allowed under a re-enacted budget? Has the LCE
authority to determine what are the essential operating
Budget Execution expenses of the LGU under a re-enacted budget?
Sec. 323 of RA 7160 provides that, in case of failure to enact the annual appropriations by
the sanggunian, only the annual appropriations for salaries and wages of existing positions,
statutory and contractual obligations, and essential operating expenses authorized in the
annual and supplemental budgets for the preceding year shall be deemed re-enacted.
The phrase salaries of existing positions should be construed to cover all authorized
personnel services and/or benefits for existing positions in the preceding year. Thus,
RATA, hazard and subsistence allowance of existing positions, which are authorized by the
sanggunian in the previous years budget, are deemed re-enacted.
Sec. 320 of RA 7160 provides that the LCE has the sole authority for the execution of the
AB/SB; hence, the LCE may determine the essential operating expenses which are
necessary for the continued basic operation and existence of the LGU.

4. Can the LCE fill-up vacant

positions under a re-enacted
budget?

Can the LCE fill-up vacant positions
Budget Execution under a re-enacted budget?
Sec. 323 of RA 7160 authorized the reenactment of the previous years budget
for all existing positions when the Sanggunian is unable to pass the budget for
the year.
The use of the qualifier existing should be understood in its literal meaning in
accordance with the plain meaning rule. Thus, existing means those that are
actually present or current as opposed to something new or to be created.
Therefore, when operating under a re-enacted budget, only those positions that
are already existing in the Municipalitys Personnel Schedule or list of
authorized budgeted positions with the corresponding appropriations in the
previous year may be continued and filled up in case of vacancy.
5. What is the proper treatment of

the unexpended balance of
Capital Outlay under the
LDRRMF; i.e., continuing
appropriations or special trust
fund?

What is the proper treatment of the unexpended
balance of Capital Outlay under the LDRRMF;
i.e., continuing appropriations or special trust
Budget Execution fund?
The applicable provision is Sec. 21 of RA 10121 which clearly states that

unexpended balance of LDRRMF shall accrue to a special trust fund solely for
the purpose of supporting disaster risk reduction and management activities
within the next five (5) years.
While Sec 322 of RA 7160 treats appropriations for Capital Outlays as

continuing appropriations until fully spent, the same cannot prevail over Sec. 21
of RA 10121.
Sec. 322 should apply to unexpended balances of Capital Outlays in the LGU
budgets in general, except in the case of unexpended balances of the LDRRMF
which pursuant to Sec. 21 of RA 10121 should accrue to a special trust fund.
Special Eduction Fund
1. What are the policy guidelines

on the use of the SEF?
2. What are the allowable expenses

chargeable against the SEF?

What are the policy guidelines on the use of the SEF?
What are the allowable expenses chargeable against

Budget Execution the SEF?
The policy guidelines on the use of the SEF is now covered by the
Revised Guidelines under DepEd-DBM-DILG Joint Circular No. 1 s.
2017 dated January 19, 2017.
The allowable expenditure items chargeable against the SEF, which

shall be net of the budgetary provision for the same or related item(s)
in the budget for DepEd and the ECCD Council and that which may
be funded out of the Special Purpose Funds, are as follows:


Allowable expenses chargeable against the SEF:
1. Operation and maintenance of public schools:
Payment of compensation/allowances of teachers locally-hired in elementary and

secondary schools identified to have shortages; the rates of compensation/allowances
shall be determined by the LSB based on funds available but not to exceed the salary
schedule being implemented by the LGU concerned;
Payment of salaries/wages of utility workers and security guards hired in public

elementary and secondary schools which have not been provided such position in the
DepEd budget; and
Payment of expenses pertaining to the operation of schools, which may include

utilities and communication expenses.

2. Construction and repair of school buildings:
Construction, repair and maintenance of school buildings and

other facilities for public elementary and secondary schools,
which are deemed to have shortage of classrooms or of other
facilities, as the case may be, per DepEd classroom deployment
analysis.
Acquisition and titling of school sites.


3. Facilities and equipment:
Acquisition of laboratory, technical and similar apparatus, and

information technology equipment and corollary supporting documents
(e.g., internet connection, maintenance, etc.) subject to the prevailing
requirements and specifications set by DepEd;
4. Educational research:
Educational research other than the research subject areas funded in the
DepEd budget, subject to the prevailing policies and guidelines of
DepEd.

5. Purchase of books and periodicals:
Purchase of library books and periodicals for the libraries of the

different elementary and secondary schools, and purchase of
instructional materials, workbooks and textbooks needed.
6. Sports development:
Expenses for school sports activities at the national, regional,

division, district, municipal and barangay levels, as well as for
other DepEd related activities.

7. Funding for the ECCD Program, particularly for the following:
Direct services related to the implementation of the ECCD program, such as salaries/
allowances of locally-hired Child Development Teachers and/or Day Care Workers, etc;
Organization and support of parent cooperatives to establish community-based ECCD

programs;
Provision of counterpart funds for the continuing professional development of ECCD

public service providers;
Provision of facilities for the conduct of the ECCD Program; and
Payment of expenses pertaining to the operations of the National Child Development

Centers, including, but not limited to, utilities and communication.

The important thing is not to stop
Questioning.
Albert Einstein

Regional Inter-Agency Team (RIAT) - Mimaropa Region

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FAQs

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

1. Is the inclusion of appropriation

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

NO, it is not legally tenable;

Early retirement should be by virtue of a valid reorganization pursuant to a

2. Can the appropriation for

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

Art. 384 of the IRR of RA 7160 likewise provides that it shall be

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

YES, an Appropriation Ordinance is necessary to authorize

Loans, interests, bond issues, and other contributions for specific

Section 305(a) of RA 7160 provides that: No money shall be paid

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

Such itemized appropriations shall be for specific development projects/

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

The affirmative vote of a majority of all the Sanggunian member is required to

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

A supplemental budget is not required in passing an ordinance authorizing the

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

2. Can the Sanggunian increase

3. Can the Sanggunian introduce/

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

Budget Authorization Can the Sanggunian introduce/include new items in the

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

4. Can the Sanggunian pass an

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

NO, the Sanggunian cannot pass an AO covering a supplemental

Supplemental budgets cover changes in the annual budget, thus, they

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

5. What is the effect if the AO is not

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

Posting and/or publication, as the case may be, of an ordinance is

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

6. In the exercise of the veto

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

By analogy, the rule under Sec. 323 of RA 7160 may be applied.

In case the estimated income is less than the aggregate reenacted

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

7. What is the effect on the AO if the

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

8. What amount may the LGUs

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

The total amount of the approved loan even if it would be received in

Article 417 as amended provides that approved loans may be considered

9. In the case of SBs, what amount

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

For SB supported by funds actually available as certified by the local

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

10. Can the Sanggunian validly

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

As a general rule, projects should be appropriated in the proper offices

On the other hand, the functions of the Sanggunian is primarily

11.Is it within the power of the

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

Applying by analogy, in the case of Philippine Constitution Association et.a. vs.

Only inappropriate provisions may be vetoed separately from an item.

1. Should an ordinance authorizing

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

YES, provided the ordinance authorizing the supplemental

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)

2. May the provision for lump-sum

Regional Inter-Agency Team (RIAT) Budget Operations Manual (BOM)