REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City October 13, 2014 MEMORANDUM To : All Deputy Commissioners, Assistant Commissioners, Regional Directors, Revenue Data Center Heads, Revenue District Officers, Division Chiefs and Others Concerned SUBJECT 3 Policy Guidelines and Procedures in the preparation of the FY 2016 Budget Proposals PURPOSE To prescribe guidelines, procedures and schedules, including the budget forms, in the preparStion and submission of budgetary proposals in anticipation of the Budget Call from the Department of Budget and Management GENERAL GUIDELINES 1. The budget proposal shall be aligned with the expenditure and income accounts under the Unified Accounts Code Structures (UACS) pursuant to COA-DBM-DOF Joint Circular No. 2013-1, dated August 6, 2013, which provides a harmonized budgeting and accounting code classification that will facilitate efficient and accurate financial reporting of revenue collections and expenditures compared with programmed revenues and expenditures. 2. Budget Proposals shall adopt the Performance Informed Budgeting (PIB) approach which required government agencies to strengthen the link between planning and budgeting. 3. Budget Proposals shall also ensure the alignment/link of programs, projects and activities with their Major Final Output/s (MFO/s). 4, Budget Proposals shall include submission of the Project Procurement Management Plan (PPMP) of each Office, as prescribe under Section 7.3 of the Revised Implementing Rules and Regulations of R.A. 9184. PPMP shall be accompanied by Terms of Reference (TOR) and Approved Budget for the Contract (ABC), if applicable.Budget Proposals and other required form/documents shall be submitted using the following budget preparation forms: Budget Preparation (BP) Forms Responsible Office Form A: Performance-informed Budget Structure Planning and Management Service (PMS) BP Form B: Measures Agency Performance PMS BP Form 100: Statement of Revenues (General Fund) PMS and Collection Service BP Form 100-A: Statement of Revenues and Expenditures — Special Account in the General Fund (SAGF) Collection Service and Budget Division BP Form 201-A: Personnel Services Human Resource Development Service (HRDS) BP Form 201-A.1: Staffing Summary HRDS BP Form 201-B: Maintenance and Other | All Offices Operating Expenses (MOOE) BP Form 201-B.1: Financial Expenses All Offices BP Form 201-B-2: Tax Refunds Concerned Office BP Form 201-C: Capital Outlays All Offices BP Formy202: Profile and Requirement of | Concerned Office (if necessary) Programs/Locally-Funded Projects BP Form 205: List of Retirees HRDS Project Procurement Management Plan (PPMP) All Offices In addition, the concerned office shall documents: include in their submission the following Documents Responsible Office Thrust for the Budget Year/Priorities Program/Project implementation Strategies for FY 2015 Planning and Management Service Agency’s FY 2014 Accomplishment Report Inventory of equipment, furniture and fixtures Property Division — National Office Administrative Division Regional Offices Preparation and submission of Gender and Development (GAD) Plans and Budgets and the FY 2014 GAD Accomplishment Reports shall be in accordance with OP-PCW Memorandum Circular No. 2014-04 dated September 29, 2014. \/