GAARD

https://www.btms.gov.
ph/phase-4-budget-management
https://www.dbm.gov.ph/index.php/programs-projects/special-allotment-release-order-saro
https://www.dbm.gov.ph/index.php/programs-projects/general-allotment-release-order-garo
General Appropriations Act Release Document (GAARD)
To further differentiate the documents needed in releasing allotments to government

agencies the discussion will focus on the National Museum of the Philippines.
1. General Appropriations Act Release Document (GAARD) - The GAARD of the National Museum
of the Philippines would come with items in its comprehensive release such as:
1.A.) For the agency to work, it needs funds to Personnel Services for employee, it
includes appropriations for the workers Basic Salary and other Compensation like Transportation
Allowance, Mid-Year bonus for Civilians, Clothing and Uniform Allowance, Year-end Bonus, Incentives
etc.
It also includes appropriations for specific groups like Magna Carta for Science and
Technology Personnel and Anniversary bonus. And other employee benefits mandated: PAG-
IBIG Contributions, PhilHealth Contributions, Insurance Premiums etc.
1.B.) Maintenance and Other Operating Expenses includes Supplies and Material
Expenses, Utility Expenses, General Services, Repairs and Maintenance, Taxes and Other fees
etc.
1.C.) Capital Outlays including Building and Other Structures & Heritage Assets so as
to take care of, preserve or acquire it.
This document helps agencies to readily obligate to their allocations upon approval of the
Budget, without waiting for the issuance of any release by the DBM. And ensures that projects by
agencies are timely and efficiently implemented.
2. Special Allotment Release Order (SARO) - The SARO of the National Museum of the Philippines
would include items on the negative list such as:
2.A.) To cover urgent repairs on heritage and national cultural treasure affected by
natural disasters.
2.B.) To cover funding requirements for implementation of locally-funded programs.
2.C.) To cover payment for terminal leave benefits of an employee.

2.D.) To cover funding requirements in hiring Job Order employees as per approval
of the Office of the President.
For this requires the National Museum of the Philippines to submit a special budget request
assisted by a Financial and Physical plans and other requirements in compliance of existing policies,
rules and regulations.
3. ) General Allotment Release Order (GARO) - The GARO of the National Museum of the may
include the Retirement and Life Insurance Premium to support appropriations on:
3.A.) Under General Administration Support, General Management and Supervision;
3.B.) Under Support to Operations, Project Monitoring and Evaluation Services;
3.C.) Under the agency’s operation, to strengthen management and preservation of
museums, collections and cultural properties;
3.D.) Under Museums Programs, Management and Development of the National Collections
and Related Knowledge Resources (including participation on International Meetings and
Conferences) & Restoration, Preservation, Protection and Development of Cultural Property.
While, GARO automatically covers common appropriated expenditures of the agency as long
as it is not exceeding an authorized amount during a specific period.
References:
Budget and Treasury Management System. (2018). Phase IV: Budget Management.
https://www.btms.gov.ph/phase-4-budget-management
Commission on Audit. (1996). Commission on Audit Circular No. 96-002.https://www.coa.gov.ph

/phocadownloadpap/userupload/Issuances/Circulars/Circ1996/COA_C96-002.pdf
Department of Budget and Management. (2021). General Allotment Release Order No. 2021-1
Dated January 4, 2021. https://www.dbm.gov.ph/index.php/programs-projects/general-
allotment-release-order-garo
Department of Budget and Management. (2021). Special Allotment Release Order (SARO LISTING).
https://www.dbm.gov.ph/index.php/programs-projects/special-allotment-release-
order-saro
National Museum of the Philippines. (2019). National Museum of the Philippines (NM),
Compliance with Sec. 93 (Transparency Seal) R.A. 10155 (General Appropriations Act FY 2012).
https://www.nationalmuseum.gov.ph/nationalmuseumbeta/Transparency.html
National Museum of the Philippines. (2020). NMP Citizens Charter 2020.

https://www.nationalmuseum.gov.ph/nationalmuseumbeta/NMP%20Citizens
%20Charte02020.
pdf

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https://www.btms.gov.

General Appropriations Act Release Document (GAARD)

To further differentiate the documents needed in releasing allotments to government

2.C.) To cover payment for terminal leave benefits of an employee.

Commission on Audit. (1996). Commission on Audit Circular No. 96-002.https://www.coa.gov.ph

National Museum of the Philippines. (2020). NMP Citizens Charter 2020.

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