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Local Memorandum Circular No. 2019-005

May 17,2019

MEMORANDUM

TO ALL DEPARTMENT HEADS/HEADS OF OFFICES. COMMITTEE

CHAIRPERSON ON APPROPRIATION AND THE HONORABLE MEMBERS
OF THE SANGGUNIANG PANLUNGSOD. LOCAL SCHOOL BOARD
MEMBERS AND ALL OTHER CONCERNED OFFICERS

SUBJECT POLICY GUIDELINES AND PROCEDURES ON THE PREPARATION AND

SUBMISSION OF BUDGET PROPOSALS FOR BUDGET YEAR 2O2O

I.O PURPOSES

The Budget Call for Calendar Year 2020 is issued for the following purposes, to wit:

Ll To prescribe guidelines to be observed by the departments/offices in the preparation of budget proposals

consistent with the Ten Point Agenda or the TEN to Creating a Livable Environment for all Generals towards
Nation Building (CLEAN) in GENSAN as included in the Annual Investment Plan (AIP) for Budget Year
2020 and the Local Government Code:

1.2 To provide the overall fiscal policy framework that will be the basis for the preparation and prioritization of
the city's Programs, Projects and Activities (PPAs) for Budget Year (BY) 2020 and the estimation of their
corresponding budgetary requirements;

t.J To prescribe guidelines and procedures in the preparation of the department/office budget, including the
definition of accounts and filling-in of the requisite forms; and

1.4 To provide for the budget preparation and authorization calendar.

2.0 PRIORITIES AND THRUSTS

2.1 The Local Government Unit of General Santos City's Four (4) Clusters, namely, ( 1) Good Governance; (2)
Bankability (3) Livability; and (4) Competitiveness, shall ensure that their respective cluster plans will be
aligned the city's vision "Green City of the South Gensan...Center of Region XIl, Regional Agri-
industrial and Transhipment Hub of SOCCSKSARGEN and Model of a Harmonious Multi-Cultural
City; blessed with a healthy disciplined and educated citizenry; driven by a diversified, competitive
and resilient economyl endowed with a balanced, sustainable and well-managed environment;
equipped with efficient, hazard resistant, and world-class infrastructures; and governed by a
responsive, participatory and transparent leadership" and address the requirements ofthrust and over all
development objective based on the following:

2.1.1 Ten Point Agenda or the TEN to CLEAN in GENSAN;

2.1 .l.l Governance with integrity, inclusiveness, participation, effectiveness and
efficiency;
2.1.1.2 Transparency and accountability in government processes;
2.1.1.3 Revenue growth and sound management offinancial resources;
2.1.1.4 Public-private partnership in implementing development programs and projects,
2.1.1.5 Development of economic zones;
2.1.1.6 Improved business permitting processes;
2.1.t.7 Development of business friendly infrastructures and transportation systems;
2.1. I .8 People protection from threats oflife, security and property;
2.t.t.9 Preservation of culture and environmental integrity through climate change
adaptation and disaster risk resilience; and
2.1 .l .10 Education, employment, livelihood and marketing program to empower the needy
and vulnerable population towards productivity and progress.

1lFa6*
 In line with the said thrust of the local government, the clusters shall consider the following critical
areas

of concems which are applicable to them, to wit:

2.1 .2 Priority Programs

2.1.2.1.1 Education
2.1 .2.1 .2 Peace and Order
2.1 .2.1 .3 Health Services
2.1 .2.1 .4 Labor and EmPloYment
2.1 .2.1 .5 Economic Services/Development
2.1 .2.1 .6 TransPortation
2.1 .2.1 .7 Housing and Community Development
2.1 .2.1 .8 Social Welfare Services
2.1.2.1.9 Infrastructure
2.1 .2.1 .10 Environment

2.1.3 Five Priority Areas in Budgeting

2.1 .3.1 Anti-Corruption/Transparent, Accountable and Parlicipatory Governance;
2.1 .3.2 Poverty Reduction and Empowerment of the Poor and Vulnerable;
2.1 .3.3 Rapid, lnclusive and Sustained Economic Growth;
2.1.3.4 Just and Lasting Peace and the Rule of Law;
2.1.3.5 Integrity of the Environment and Climate Change Adaptation and Mitigation.
2.1.4 Department of the lnterior Local Covernment (DILG) LGU Scorecard with Operation List
of
Checklist;

2.1.5 Sealof Good LocalGovernance (SGLG);

Tool
2.1 .6 Department of Budget and Management (DBM) Public Finance Management Assessment
(PFMAT)andotherrequirementsofthenationalgovernment;and

2.1.7 Other Budgeting Guidelines

2.1 .7 .l Gender and DeveloPment;
2.1.7.2 Senior Citizens and Persons with Disabilities;
2.1.7 .3 Acquired lmmune Deficiency Syndrome (AIDS); and
2.1.7 .4 Local Councils for the Protection of Children (LCPC)

2.2 Cluster planswill likewise address the issues and concerns pointed out in the Climate and Disaster Risk
Assessment (CDRA); ELA Situational Analysis Matrix (SAM) and other related issues encountered by the
city to pursue a stabie local economy supportive of economic growth and enhanced quality of life. This shall
proAuri a societal impact to the lives of the Generals and the City as a whole.

3.0 GENERAL GUIDELINES

The allocation of resources forthe proposed Programs/Projects/Activities (PPAs) of the Local Govemment Unit
of General Santos City for By 2020 shall be governed by the revised implementing guidelines on the budgetary
mechanism for the allocation and distribution of free-resources as stipulated under the Local Memorandum
Circular No. 2019-004, dated May 17, 2019. The said revised guidelines shall empower the four (4) clusters to
evaluate and identify ppAs need io be prioritized in the allocation/distribution of the free-resources among its
member departments.

3.1 Computation of the Free-Resources

The following variables shall be considered in determining the Free Resources, to wit:

3.1. t Estimated 2020 Revenue and other Receipt (ERR);

3.1.2 Estimated Personal Services (PS) requirement for 2020

3.r.3 Statutory, Contractual Obligation (Non-offi ce) shall include the followins:
3.1.3.1 20o/o of IRA for Local Development Fund;
3.1.3.2 5% of ERR reserve for CDRRM Fund;
3.1.3.3 Aid to Barangays;
3.1 .3.4 Debt Servicing, Loan Amortization and lnterest Charges;
3.1.3.5 Registration and lnsurance of Covernment Property;
3.1.3.6 Inter-Special Account Transfer; and

3.1.4 Recurring Expenditures under Maintenance and Other Operating Expenses (MOOE)- This shall be
the guaranteed amount or floor value to be allowed or given to a particular office or program. lt

2lP;rge
 for the job
to 50% of their actual utilization, excluding the total utilization
shall be equivalent is the 55% of the difference of
the total
order, in cy 201g. Therefore, n..rrrii!'g*p.noi,utt and wages in the
utiriza'tsioiTor ;;;il; Personnel salaries
utilization under MOOE less its
Year (CY 20 I
8)'
Preceding
(NGAs);
3.1.5 Aid to National Government Agencies

Peace and Order Program and

Confidential Fund;
3. I .6
Lights and Government Building;
3.1 .'7 Electricity Consumption for Street

3.1.8 Additional Aidto Barangays;

3.1.9 Festivals
3.1.4, 3.1.5, 3.1.6' 3'l'7, 3'l'8
by subtracting items 3'l'2' 3.1.3,
The Free Resources shall be computed the mathematical formula for the
computation of Free
Beiow is 1

and 3.19 from 3.1 fenn'JzOzO)'

Resources:
CoNTRACTUAL oBLTGATToN
ERR - (PS + TOTAL MOOE+STATUTORY+ + NGAS + PEACE AND
+ RECURRING EXPENDiiURE UNDER MOOE
FUND ELECTRICITY +
ORDER PROGRAM UNO- iON''OENTIAL Nr Bur LDIN G +
coN su M Prro N FoR sr[e er ue nTt-l]"- :::E RN M E

Proposal Preparation
3.2 Budgetary Mechanism and

if*it*t""es sources' therebv' decreasing

3,2.|TheCityTreasurersha|lpreparethecity,srevenueestimateforBY2020takingintoconsideration
oil,#:.r;;';;;;
the existing and applicabl. ,u*
tt e city,s i?[rnui'n.u.nu. Allotment (lRA) dependence.

3.2.2TheLocalFinanceBoardshalldeterminethereasonablenessofsuchestimateandrecommendthe delivery through

the optimum go;t oritptoved service
upprouuioirt;;;*; to the city rr,i"v"t *lrrt develop*tn-t-f'og'ums and projects as a result of a
and sustained itpt.*.ntation of
a dynamic
management'
sound and transparent financial

3.2.3TheExecutiveCommitlee(EXECTM)shalldeterminethelevelofbudgetaryallocation(expressed
inpercentageofFreen,,ou,,,,lto.a"hclusters'namely,GoodGovernance,Bankability,
to the Ten (10) Point Agenda of the city
competitiveness and Livability, fased
on its relwance
Mayor,Five(5)Priorityn,.u,oreudgetingand.otherBudgetingGuidelines'TheEXECoMshall
formulateitsownmethodologyindeterminingthebudgetallocation

3.2.4TheCityBudgetofficershal|provideeachclusterheadstheamounttobeallocatedforeachcluster
on allocation by cluster' and' the formula as
based on the result of the EXECOM's decision
.*p,.,,.dini,.*3.l.Theof|rceoftheCityBudgetofficershallactasthesecretariatofeach
cluster during its budget preparation proceedings;

3.2.s The cluster Heads,

I llg ulu)t!r I rvsurr in
rrr consultation
w with their cluster members, shall consider the analysis of the
^t
Logical Framework in distributing the allocation :f lt*Y-l-t::l? :1t^:t:?:tj::*,:ti:'fl::l
cSos Annual
ili;. il;;i;r;.;il;;t shallalsJensure that inputs/recommendations of the in the

ncils her
att The Cluster
tt*at shall be ,.rponribi. in collating the approved PPAs (with budgetary allocation) and
endorsing the same to CBO on or before the date indicated in this Budget Call. Thus, the cluster
heads sh-atl prepare an e.recutive brief of their cluster review process, highlighting the Goal
Achievemeni Vlatrix (CAM) used in the prioritization of the PPAs, taking into consideration the
Cluster Logical Framework Analysis. Such will be presented during the technical budget hearing
by the Local Finance Board.

3.2.6 The Department Heads and Division Chiefs under the City Mayor's office, shall prepare their
budget proposals on a per PPA manner based on their approved PPA Profile as incorporated in the
approved AIP furnished by the City Planning and Development Office to the City Budget Office.
Such shall be based on their respective cluster plans, anchored to the Ten-Point Agenda of the City
Mayor, Five (5) priority areas of budgeting and other budgeting guidelines taking into consideration
the departments/office basic needs as presented in the AIP and shall follow the general guidelines
hereunder prescribed:

3 | i];: r,r i:
 Departments/offices shall identify and direct resources
to the least cost and cost
3.2.6.1 mandated in RA 7160 and
effective methods in the exercise of their functions as
their resPective dePartment Plan;

Flagship projects as well as projects which are innovative

or continuing in nature and
3.2.6.2
project including locally funded
those that intend for the improvement of an existing
projects to be completed in 2020 shall be given funding priorities'

activities that are customer

3.2.6.3 Departments/offices shall identify programs, projects and
oriented or outPut-based'

The policy of no organizational and personnel expansion

shallcontinue to be enforced'
3.2.6.4 development program;
unleis, there is a need to restructure based on the organization

in the budget' For

3.2.6.5 Elimination of duplicative functions of offices shall be observed
programs, projects and activities are complimentary to
departments/offices whose
as well as in their budget
each other, shall develop a synergy in'itsimplementation
allocation Process.

address the following: Gender

3.2.6.6 Each department/office shall identify PPAs that shall
and Developr.nt (cno), needs of senior citizens and differently-abled persons;
facilities that shall enhance the mobility, safety and welfare of
differently-abled
persons and the implementation of the programs of the Local council for the
Protection of Children (LCPC)'

of offtce building) shall

3.2.6.7 Infrastructure projects of departments (e.g. repair/rehabilitation from the City
estimation
be supportei *itn tn. inspection/vaiOition report and cost
Engineer's Office.

3.2.6.8

3.3 Mandatory, Statutory and Contractual Obligations

Mandatory, statutory and contractual obligations shall be fully provided, pursuant to the provisions
as prescribed in Republic Act No. 7160.

3.4 Other Guideline to Observe.

budget proposals deliberated by the Local Finance Board and approved by the City Mayor
shall be
All
deemed final and no longer be subjected for any further deliberation. Hence, all departments are encouraged
to use the Technical eudget Heaiings of the Cluster and Local Finance Board as an avenue in defending
request to be considered.

4.0 SPECIFIC GUIDELINES

4.1 Mandatory, Statutory and Contractual Obligation

The following mandatory, statutory and contractual obligations shall be fully provided for in the budget:

4.1 .1 Not less than twenty percent (20%) of the Internal Revenue Allotment shall be allocated for Local
Development Fund;
4.1.2 Five percent (5%) of total estimated revenues shall be set aside for City Disaster Risk Reduction
and Management Fund;
4.1.3 Aid to Barangays shall not be less than Php 1,000.00 per barangay;
4.1.4 Two percent (2o/o)Extraordinary and Miscellaneous Expenses (Discretionary Fund) shallbe based
on the actual collections derived from the basic real property tax ofthe next preceding year;
4.1 .5 Confidential Fund shall not exceed thirty percent (30%) of the annual amount for Peace and Order
Programs of the LGU, pursuant to Joint CircularNo.20l5-0 I dated January 8,20 l5; and
4.1 .6 Debt Service appropriation shall not exceed twenty percent (20%) of the total estimated revenues
for the budget year.

4.2 Personal Services

4.2.1 ItemizedPositions;

4lPage
 A''1 No organizational and personnel expansion, including the creation, conversion and re-classification
in order
of position, shall be allbwed withoui prejudice to the unfunding of funded lvacant positions
to fund needed positions;

permanent positions
+.2.J Salaries of itemized positions shall be equal to the sum of the annual salaries of
in the Plantilla of Personnel to be prepared by the Human Resource Management and Development
Office (HRMDO);

4.2.4 Other Personal Services

4.2.4.1 wages (compensation of casual and contractual Personnel);
4.2.4.2 There shall be no provision for wages of casual and contractual personnel due to the
City's excess in pb limitation. The same number of Job Orders may be maintained
chargeable against appropriate program funds and the same shall be within
the
allocation Per PPA;
4.2.4.3 Terminal Leave Benefits. It shall be the responsibility of the HRMDO to disseminate
to departments/offices calls for application for early or optional retirement, and the
computation of funding requirements for Terminal Leave Benefits;
4.2.4.4 Other Bonuses and Allowance - Anniversary Bonus

4.3 Maintenance and Other Operating Expenses

4.3.1 The budget proposals shall be reviewed according to the allocated funds per PPAs;

purpose,
4.3.2 The proposal for the appropriation of Traveling Expenses shall indicate the destination,
based on the supplied
number of travel to conduct and other relevant information. The rates shall be
expensestandardcoststobeprovidedbytheCityBudgetoffice.

The number of subscriptions for telephone and internet shall be provided in

the budget notes'
4.3.3
The unit cost of all office supplies and materials shall be based on the listing
of the Bids and Awards
4.3.4
Committee (BAC).

on the present
4.3.5 The proposed appropriation for Gasoline, Oil and Lubricants Expenses shall be based
number of vehicles and equipment at current price standard'

The departments' in-house training shall be supported with PPA. While external training shall
be
4.3.6
based on the departments' training plan submitted to HRMDO'

4.3.7
supported approved PPA Profile.

4.4 Capital OutlaY

4.4.1 All lnformation Technology (lT) and Communication Eauipment related requirements shall be pre-
Uy ttte City Mayor's Office-lnformation Communication and Technology Division
(ICTD)'
"uutuut"C
such that lT requirements shall conform with the design for electric program or system that will serve
as the database s:ystem to synchronize the reports of the City Planning and DeveloPment Office. CitY
Engineer's Office. City Budget Office and other processing departments;

4.4.2 Purchase of motor vehicles shall not be allowed except for medical ambulances;

4.4.3 Repair and rehabilitation of existing equipment shall be considered as an alternative to the purchase
of new items. Replacement of unserviceable equipment considered necessary shall be given priority
overthe purchase of additional items. This provision shall not apply where the cost of repair is more
expensive. Request for replacement shall be supported by a certification that the said equipment is no
longer serviceable duly signed by the head of the department and properly turned over to the City
General Services Office (CGSO) for retirement.

4.4.4 Proposals for new equipment items shall be supported by an inventory of existing equipment duly
signed by CGSO. All equipment not directly needed in the performance of the agency's line functions
shall be disallowed.

4.4.5 Local development projects under the 20%o component of the Internal Revenue Allotment (lRA) and
other development projects shall compl), the provisions of Department of Interior and Local
Government and Department of Budget and Management Joint Memorandum Circular (JMC) No.
201 l-l dated April 13. 201 I and JMC No. 2017-01 dated February 22 2017.

4.4.6 All infrastructure projects by plans and specifications. indicative

related proposals shall be supported
by City Engineer. to ensure
Approved Budget for the Contract: and proposed timelines duly signed
efficiencv and effectives of the planning. implementation. monitoring and evaluation of all
development projects.
5lF;r5;*
 4.4.6 Threshold amount for Capital Outlay of P 15,000.00. which represents the minimum cost of an asset
to be classified as capital outlay shall be strictly observed. "Simple Guide for the Proper Chargine of
Accounts" is hereby provided as "ANNEX A".

4.4.7 Consider the status of your respective existing aopropriations for capital outlav accounts. otherwise
such will be subiected to the provisions of Local Memorandum Circular No. 2017-003 dated
September 12, 2017 re: Guidelines in the implementation, Usage and Reversion o.f Capital Outlqv
Accounts. both current and continuins Appropriations.

4.5 Forms and Deadline

4.5.1 For uniformity, the following shall be observed for particular budget forms:
4.5.1.1 Programmed Appropriation and Obligation by Object of Expenditure (LBp Forrn No 2)
Long Size Bond Paper
Portrait
Font Style: Times New Roman
Font Size: 12

4.5 .l .2 Programrned Appropriation and Obligation fbr Special Appropriations (LBp Fornr No 2-A)
Bond Paper
: i:f.?;ze
Font Style: Times New Roman
Font Size: l2
4.5.1.3 Personnel Schedule (LBP Form No. 3-A)
Long Size Bond Paper
Landscape
Font Style: Times New Roman
Font Size: 12

4.5.1 .4 Mandate, Vision/Mission, Major Final Output, Performance Indicators and Targets
(LBP Form No'4)
Lons Size Bond paoer
Portiait
Font Style: Times New Roman
Font Size; l2

4.5.1.5 Project Procurement Management Plan-PPMP

- Long size Bond Paper
- Landscape
- Font Style: Times New Roman
- Font Size: l0

4.5.1.6 Budget Notes No. I (for all object of expenditures)

- Long size Bond Paper
- Portrait
- Font Style: Times New Roman
- Font Size: l0

4.5.1.1 Summary of Financial Plan

- Long size Bond Paper
- Portrait
- Font Style: Times New Roman
- Font Size: l0

4.5.1.8 Matrix of Job Order Requirement per PPAs with the following details:
- Period of Contract
- Number of JOs to be needed for the imolementation of the
proposed PPA
- JO position
- Salary rate
- Total cost
- Corresponding competency needed

4.5.1.9 Invitation to Submit a Proposal (for PPAs to be implemented in partnership with

NGOs/POs)
- Long size Bond Paper
- Portrait
- Font Style: Times New Roman
- Font Size: l0

6lFr11r,t
 4.5.1.10 SummarlyListof Local DevelopmentProjectsunderthe20%oComponentof lntemal
neyrrust Atl"tr."t (lRA)
Approved Budget for the Contract: and proposed timelines duly signed by the CitY
Engineer.

4.5.1.11 Summarly List of

Other Local Development Projects duly supported bY Plans.and
specifications: indicative Aprrroved Budget for the Contract: and proposed timelines
dulv sisned bv the City Plannins and Development Officer and the City Engineer

4.6.2 All budgetary forms must be properly filled-up based on the instructions provided at the back of
evcrv forms:

4.6.3 All proposals shallbe accomplished in nine (9) copies/sets fastened in individualfolders; and
its coresPonding soft coPies;

4.6.4 Failure to submit budget proposal on the set deadline indicated in the Budget Calendar of
Activities, the same shill not be accepted by the Cluster Head except upon written approval of
the Citv Mavor.

5.0 oTHER DBM REQUIRED DOCUMENTS AND OFFICE/PERSONNEL lN-CHARGE

The following documents shall be submitted to the City Budget Office on or before September 30,2019 as
required documents in the submission of the Local Expenditure Program (LEP) to the Sangguniang
Panlungsod and DBM:

Document Office/Personnel In-charge

5.1 AIP City Planning and Development Office

5.2 GAD Plan and Budget - endorsed by DILG City Population Management Ot'fice
S: COnnV Plan-reviewed by Office of Civil Defense CDRRM Council/CDRRM Officer
5.4 Ctimate Change Action Plan City Ptanning and Development Ot'tlce
5.5 Peace and Order Plan City Mayor's Office
5.6 List of PPAs for LDPC City Social Welfare and Development Office
5.7 List of PPAs for Senior Citizens and Persons City Social Welfare and Development Office
with Disabilities
5.8 List of PPAs to combat AIDS City Health Office
5.9 LocalNutrition Action Plan city Healrh office

6.0 BUDGET PREPARATION CALENDAR AND PROCEDURES

6.l Submission and Approval Procedures

6.1.1 Heads of departments/offices shall be primarily responsible in the preparation their

budget proposals and to ensure the timely submission of the same to Cluster Heads on
or befoie June 28,20 l9 to comply to the prescribed 20 l9 Budget Calendar as stated
hereunder:

RBSPONSIBLE DATE
ACTIVITY PERSON/OFFICE

tnconre generating units submit to City Treasurer their own All concerned departtnents May l5-31,2019
I
income estimates with supporttnB comPu!3tr9!:-
Mechanisnr of Allocation of Free Resources/Finalization of EXECOM/Local Finance Board May 17,2019
II
the Budget Call

ill Budget Hearing on Revenue Estimates Local Finance Board iune 3, 20 I 9

eluster Meeting/Allocation of Free Resources within the Cluster Heads with CBO/LFB June 4-7. 20 I 9
IV
Cluster
City Budget Office June 6-7, 2019
Tinalization on the Enhanced Budgetary Mechanism on
Resource Allocation/Critiquing

VI. Workshop on Prioritization of PPAs and Resource Allocation Cluster Heads.4 TWC members June 13,2019
per Cluster. CPDO. CBO and City
Administrator
VII. lssuance of Budget Call-Policy Cuidelines & City Mayor/City Budget Oftice .lune 14,2019
Procedures/Budget Forms
vilt Submission of Detailed Statement of lncome and City'Treasurer June 14,2019
Expenditures

TlPag*
 City Mayor/Cit) Budget Oftice June 14,2019
tx tludgct Prcparation Fortrtrl/Workshop
Coordination/Prioritization/lsstles * lth in the Cluster Cluster HeadsiAOs/Budget .lune 14,2019
X.
Counterpart
'Iechnical Iludget Hcarrng rvithin the Cluster IIXECOM June l8-19,2019
XI
Departments/Ollices/Units June l9-June 28,
xil.
20r9
Assistance to AOs & SOs in the preparation of budget Departments/Otlices/Units lune l9-June 28,
proposals 2019

XIII. Revierv b-"- Cluster of the Subnritted Budget Proposal oithe Cluster I leads July 2{uly ||
Departrnent s 20t9
Submission of Budget Proposals to the City Budget Office by Cluster Heads July 12,2019
the Cluster lleads
XIV. Pre-review/validation of Budget Proposals City Budget Ol'fice July 12 to August
5,2019
XV. Technical Budget llearing per Cluster l.ocal Finance Board August 6-14.2019

XVI. Consolidation ofBudget Proposals into the Local Expcndittlre i-ocal Finance Board August I -30. 20 | 9
Progranr (LEP)/Final Departnrent/Oilice Budget

XVII. Revicw of Final Budget u'ith the City fvlayor l,ocal l--inance Board September 2-4,
2019
XVIII. Consolidation and Printing ofThe Executive Budget City Budget Oflice Septenrber 5-20.
20r9
XIX. SieninioiOttice Budget DepartrnerrVUnit Heads/LFB/CM Septenrher 23-27.
20t9
XXI Prcparatiorr of Budget Mcssagr' City Mayor/City Budget Office Septenrber 23-27.
I 2019
XXI, Submission of'fhe Executive Budget to Sangguniang City Mayor/City Budget Olfice Septernber 27 .2019
Panlungsod

udqet proposals returned to depafirnents for correction or finalization must be given with utrnost
urgenc)' and is expected to be re-submitted immediately or within three (3) days upon receipt.
whichever is dernandable.

6.2 Submissiott Specifications

6.2.1 Covering Memorandum duly signed by the head of department/office;

6.2.2 Complete set of duly accomplished Budget Preparation Forrns indicated under item 4.5
of this Memorandurn duly signed by the head of department/office.

1.0 PROVISION OF TECHNICAL ASSISTANCE

7.1 The Local Finance Board shall act on queries, clarificatory questions, issues and observalions relative to
these guidelines for further resolution.

7 .2 The City Budget Office shall act as the secretariat in budget hearings and render technical and other forms
of assistance upon the request of the different offices to ensure that the preparation of the office budget
proposals are in accordance with the policies, guidelines, procedures and schedules prescribed in this
Memorandum.

Please be guided accordingly.

--->
RONNEL C. RTVERA
City Mayor
I
(J
-

8li '