Академический Документы
Профессиональный Документы
Культура Документы
I,iEI,iORANDUIICIRCULAR
N0. 2011-08
TO
SUBJECT
13 January 2011
Sectiong0ofRepublicActNo.lol4T(GeneralApproPriationsAct)FY
2011 re,.Use ani Disbursement of Internal Revenue Allotment of LGUs",
stipulates: The amount appropriated for the LGU's share in the Internal
Revenue Attotment shatt be used in accordance with Sections 17 (g) and 287
of R.A. No 7160. The annuat budgets of LGUS shatt be prepared in
Re
EJE|A rM
o".r'"n,"r,
"n.,
0sEc11-000198
,n
lt
llllllillllllilllililllllNll
eAeatut fu11.4't
l"\t'r4
t'..,,Ii ptg-tr *
r7^:t9 4.t1.
(r'ccat:knqa eefuryzt
1.
2.
J.
indicating past year's actual and current year's estimated receipts and
expenditures (e.g. tax rsr'enue, non-tax revenue), externa[ sources, and
receipts from loans and borrowings, surptus of prior years, expenditures on
general services, economic services, social services and debt seMces, and
total expenditures (Local Budget Preparation (LSP) Form No. 2, titled
Statement of Receipts and Expenditures, Sample Form attached as Annex
"c");
4. Trust Fund (PDAF) Utilization, information detait to the level of particulars
of object expenditures
particulars
economic
7,
8.
creditor, purpose
previous payrnent made on the principat and interest, amount due for the
budget year and batance of the principal (LBP Form No. 6, Sampte Form
attached as Annex "F");
9.
'10,
12.
thecontract,quantityanditemssubjectforbidding,andbidsof
competing biddLrs, to be updated quarterty (Sampte Form attached
as Annex
"J").
Frequenry of Posting
These shall be posted on the dates hereunder prescribed:
5,
6.
School Board
the
ensuing year
Quarterlv
'l
2.
7.
Within
ltems to be Bid
1O days
the
its
Act
and
REform
Government Procurement
quarterly
lRR, and to be uPdated
One (1 ) week after the end of each guarter
Withtn
z09o
the
the
its
and
Act
Reform
Government Procurement
quarterly
lRR, and to b uPdated
One (1 ) vreek after the end of each quarter
Utilization
l{onthlv
1.
Sanctions
2.
of this Memorandum
4.
5. In the event that a local government does not have a website, effect the
posting of such financiat documents and transactions through the DILG
Regionat Office website or the DILG Central Office website; and
Effectlvlty
This Memorandum Circular shall take effect immediately.
ROBREDO
Rpublic of rh Philipphe3
De^|lE||T
ao Loca
Cf
na
mg,ir
GovE$ndar
SILGI l.ocoi 42
LBP FOrM
ANNEX "A"
NO.3
PROGRAT]f, ED APPROPRIATION AND OBLIGATION
BY OBJECT OF EXPENDITURE
Object of Expenditure
Account
Code
Past
Year
Current
Year
Budget
(1)
(21
(3)
(4)
(5)
Operating Expenses
Travel Expenses
Training and Scholarship
Expenses
Capital Outlay
Total Appropriations
Prepared:
Reviewed:
Oepartment Head
Local Budget
Approved:
Officer
Year
ANNEX
"B'
irotes
Adjustment for:
Provided by Operating Activities
Deoreciation and Amortization
ACL Receivables
Investment in Treasury Bills
Increase (Decrease) in Liabilities
Trade and Other Payables
Insurance Policv and Contracts
Net Cash Provided by (U3ed in) Operating Activitie6
Invting Actiyities
Activiti6
Year
Year 2
ANNEX "C"
Fonn tlo. 2
General Fund
CURRENT YEAR
APPROPRIATION
Particulars
(1)
l.
ll.
Beginning Balance
Receipts
A. Local Sources
1. Tax Revenue
2.
B. ExtemalSources
1. Share lrom National Intemal Revenue
Taxes (lRA)
4.
C.
Extraordinary Receipts
a. Grants and Donations
b. Other Subsidy Income
5. lnter-local Transfers
a. Subsidy from LGUS
b. Subsidy from Other Funds
6. CapilaYlnvestmenl Receipts
a. Gain on Sale Assets
b. Gain on Investments
Receipls from Loans and Bonowings
Account
code
Past Year
12\
t3)
{Actual
Firct
Second
Smeatel Semester
(Actual) (Estimatel
(4)
(5)
TOTAL
(6)
ANNEX.,D,,
SEF Budget
class and by
object of expenditure
Personal Services
Capital Outlay
Financial Expenses
Sub
-total
Balance
Prepared by:
LocalAccountant
Approved by:
!u
xUJ
z
z
.v.
Et,
0)
A^
ol{)
O-
a
o
t
o
o-
ul
tr
zuJ
;?
E.
I=(t,
-o
o.b
ar>
=ol
6rL
o
o
(9
:=
oo
(9
zz
-o
1'
c'
e
cl
CL
o
:N
|z
J
t!
:>
l!
<6^
EE
e
(L
z
_o
o.
E
o-
o
ca
ul
t
T
ID
C,
!.
E8
xIIJ
z
8'E
c'E
t!
-Qq
o
co
o
.o
,gF
Eg'
<9
o
at
o
o-
o
o
F
o
(,
.s
CL
,=O
E
oo
E
o
.9
z
f
II
$t
-69 b tu
z
E.
lt
t
o. 3A
o @d
ctt.=
Iu
F
C) o
!.
io
co
c
;P
oo
o
.'
o-
o
o
(L
c
o
c
6
o.
E
c
.L
F
.o
EH
OE
o
6l
()
(o
ct
z
E
E
a0
o
Ito
f,
o
F
EE
s!
E
oo
it
x
zz
o o
E E
.!
UJ
c
G
t
o
too ,
oc,
-o
U)
I(! 9F
)o
ct
e,
92
o
(!
F
o o
o
g
c
t-
z
o
E
=
tr
o
u.l
o
o
zz
E
o.
F
5
o-
q,
o)
l!
o E
o
zul
-g
Ht
6E
(,t
to
9,4
+<
oo
l
J
o
to
J2
()
Aul
o
o
o
o
o
<4
=<
z.)
(,
o
o
o
g
.n
ot
o
E
o
c!
.9
o
o
0 o
o z
(\l
o
@
o E E
(o
o
o
o o
J
o
o
LL
(D
f
J
E
(0
EE
!.9
EE
E
o
o
o
E:
o
J
o
F
,2
.12
EX
(r(J
ID
ANNEX'H"
BID FORM
Date
Invitation to Bid No.
(Office)
(Address)
Bulletin
the receipt of
Having examined the Bidding Documents including Bid
which is hereby duly acknowledged, we, the undersigned, offer to
conformity with the said Bidding Documents in accordance with the schedule of prices:
Total Amount
Article / Description
in accordance with
Purpose of Commission
or Gratuitv
Until a formal contract is prepared and executed, this Bid, together with you written
acceptance thereof and your Notice of Award, shall be binding upon us.
We understand that you are not bound to accept the lowest or any bid you may receive.
We certify/confirm that we comply with the eligibility requirements per ITB Clause 5 of
the Bidding Documents.
_th
day of
2011.
Signature
!6
rt
x
zz
IJJ
E5
o
z
e.
llJ
=F
!J<
!lo
@
()
to
F
2
t
.o
o
o
ul
o)
o
o
t-
gg
'ao
ut
,=o6
E rrt
e
t,
o
o
o
9r
bg
!F
(9
()
z
2
z
.ot
E6
8S
(rtr
z
=
(9
E
.o
IF
o
o
J
F
(J
U'
ul
-t
o
e.
G
t!
tu
2
uJ
o
z
lll .i
IIJ
tr
IL
frz
II
Itl
d
z
a)
ul
IIJ
=
O
()
:
N
:-
xul
zz
u,l
o
o
o
t!
o
o
o
UJ
t
e
(,
()
=
oa
u,l
z
o
ut
o
E
z
zz
3
t-
zD
o
.= r.^
o_a
ro
F6
d,
;>
EU
LU
o
v.,
oO
(,
az
;<
*@
an
IF
o.
e.
o
an
ltl
o
E
ul
F
o
z
cl
o
o
]L
o
t!
F
o
ul
llt
9
uLL
o
Pci
frz
lt
ut
a
o
t
3
z
o
o
6
z
UJ
uJ
F
F
=
o
(J
F
f
zz
xl!
v
uJ
o
t(!
=
z
f
zf
ui
zuJ
o
Llt
tz
l
zf
o
z
tr^
=
,-
t-l
OF
Ee
iY
c(!
EE
bE
.os(D
-o
llJ
eq
FP
:6
zl
u)
8
o
L
ui
\.,
ah
s
F
LIJ
Eo
e
{!
P6
+:dl
()
z:)
E<
o
zl
uJ
=
z
ttr
z
itg uJ
a
a
o" s
q z
(!
#
O
t
5
u,
o
ul
tr
(L
lt- z
FO
(J
!{o
.., Y
uJ
ct)
uJ
=;*
zoQ
r- llJ .^
(J(Lul
(r(LI
(L<F
z
@
6
uJ
.r
rlJ-
IJ) LJ >
e>6
tu\J=
-"d-
uJ
UJ
zo
=
=
.6