FINANCIAL PLAN (BED No.

1)
Instructions

The Financial Plan (FP) shall contain the OU/agencys performance in the immediately preceding year (2011) and plans during the current year (2012), in terms of obligations, consistent with its approved budget
level per CY 2012 National Expenditure Program (NEP). This shall reflect the following data:

All programs, activities and projects (P/A/P) to be implemented in the current year and funded by the agency specific budget per CY 2012 NEP, automatic appropriations and continuing
Column 1 appropriations. This shall also disclose the Major Final Outputs (MFOs) where the specific P/A/Ps shall be attributed.

The lower portion of the FP shall highlight the key or major programs and corresponding funding requirements, duly aligned to any of the five(5) priority areas of spending of the government,
otherwise known as Key Result Areas (KRAs) pursuant to EO No. 43 dated May 13, 2011. These KRAs are as follows:
(1) Anti-Corruption, Transparent, Accountable and Participatory Governance;
(2) Poverty Reduction and Empowerment of the Poor and the Vulnerable;
(3) Rapid, Inclusive and Sustained Economic Growth;
(4) Just and Lasting Peace and Rule of Law; and
(5) Integrity of the Environment and Climate Change Mitigation and Adaption.

These identified key or major programs/projects shall be correspondingly presented in the Physical Plan to ensure that funding and work implementation schedule are
synchronized and complementary with each other.

Column 2 P/A/P code of the programs/activities as enumerated in Column 1.

Column 3 Previous years obligations (2011) by P/A/P, composed of actual obligations for the period January 1 to November 30, 2011 and estimated obligations for December 1-31, 2011.

Column 4 Breakdown of the total approved budget level per CY 2012 NEP, to be presented by allotment class (PS, MOOE and CO).

Columns 5 to 7 CY 2012 obligation program under the Agency Specific Budget i.e., the estimated quarterly commitments/obligations that could be made/incurred in 2012, broken down into:
a) Not Needing Clearance, by quarter (Column 5). This shall be the basis of the comprehensive release of allotment by DBM thru the Agency Budget Matrix.
b) Needing Clearance (Column 6). Items under this category shall be released thru a SARO subject to compliance of certain documentary requirements or specific authorizations.
Total obligation program under Agency Specific Budget shall approximate (more or less equal) the total budgetary allocation per CY 2012 NEP.

The FP shall be submitted to DBM on or before December 22, 2011.

Upon effectivity of the CY 2012 GAA, in case there were remarkable changes made by Congress i.e., decrease or increase on the CY 2012 NEP level, the OU/agency concerned may submit a
revised Financial Plan.
 PHYSICAL PLAN (BED No. 2)
Instructions

The Physical Plan shall contain the performance targets of the agencys key or major programs and projects as identified in its Financial Plan. This shall reflect the following data:

Column 1 Key or major programs and projects of the agency, supportive of the five priority areas of spending of the government, otherwise known as Key Result Areas (KRA)
pursuant to EO No. 43 dated May 13, 2011. These KRAs are:
(1) Anti-Corruption, Transparent, Accountable and Participatory Governance;
(2) Poverty Reduction and Empowerment of the Poor and the Vulnerable;
(3) Rapid, Inclusive and Sustained Economic Growth;
(4) Just and Lasting Peace and Rule of Law; and
(5) Integrity of the Environment and Climate Change Mitigation and Adaption.

Column 2 Confirmed Major Final Outputs (MFOs) and the corresponding Performance Indicators (PIs) where the key or major programs and projects are attributed per Organizational
Performance Indicator Framework (OPIF) Book.

Column 3 CY 2011 accomplishment, composed of actual performance for the period Jan. 1 to Nov. 30, 2011 and estimated accomplishments for December 1-31, 2011.

Columns 4 to 8 Quarterly physical targets by KRA.

Column 9 Strategies on how the key or major programs and projects will be implemented, as well as the identified factors which tend to influence/affect target outputs (e.g. seasonality
of the project).

This shall be submitted to DBM on or before December 22, 2011.

 PROGRAM OF MONTHLY INCOME
CY 2012
(In ThousandPesos)
Department : BED No. 4
Agency /OU :
Fund :
CLASSIFICATION / LEGAL CY 2011 CY 2012 PROGRAM
SOURCES OF INCOME BASIS INCOME JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL
(1) (2) (3) (4) (5)=(4)

Prepared by: Approved by:

________________________________________
Chief Accountant Budget Officer Head of Agency or Authorized Representative
Date: Date: Date:

INSTRUCTIONS
The Program of Monthly Income (PMI) shall reflect the estimated income of agencies/OUs for the current year, as contained under the Budget of Expenditures and Sources of Financing (BESF) of the given year,
broken down by month. This shall be prepared by fund (General Fund, Special Account in the General Fund, etc). This shall reflect the following:

Column 1 Income classification as to tax or non-tax and the sources (i.e., Tax on Domestic Goods and Services, Tax on Net profits, Permits and Licenses, Service Income, Business Income, etc). The classification
and sources of the estimated income as reflected in this report shall be consistent with the 2012 BESF.

Column 2 Legal basis authorizing the income collections.

Column 3 CY 2011 collections deposited with BTr, composed of actual revenues for the period Jan. 1 to Nov. 30, 2011 and estimated revenues for December 1 to 31, 2011.

Column 4 Estimated income of agencies/Ous for the current year (2012), as contained under the Budget of Expenditures and Sources of Financing (BESF) of the given year, broken down by month.

Column 5 Total estimated monthly income collections for the year which should tally with annual income estimates for the current year per BESF.

This document shall be submitted to DBM on or before December 22 of each year. Thus, the CY 2012 EMI shall be due for submission on December 22, 2011.
 LIST OF NOT YET DUE AND DEMANDABLE OBLIGATIONS
As of December 31, CY ____
In Thousand Pesos
DEPARTMENT : ________________________ BED NO. 3-A
AGENCY /OU :________________________
Fund : _______________________
C R E D I T O R FORECAST WHEN COMMITMENTS/OBLIGATION SHALL BECOME ACCOUNTS PAYABLE
Within 360 days (1 YEAR)
COMMITMENTS /
Beyond 360 days
NAME OBLIGATIONS 91 days & below 92 - 180 days 181-270 days 271-360 days
(BALANCE/AMOUNT) TOTAL (Over 1 YEAR)
Jan. 1- March 31 April 1-June 31 July 1-Sept 30 Oct. 1-Dec 31
(1) (2) = (7)+(8) (3) (4) (5) (6) (7) = cols. 3 to 6 (8) - col. 2-7
1. INTERNAL CREDITORS
Personal Services
.
..
MOOE
..
..
Capital Outlay

II. EXTERNAL CREDITORS

Personal Services
.
..
MOOE
..
..
Capital Outlay


III. GRAND TOTAL P P P P P P P

Certified Correct: Approved:

_____________________________________ ____________________________________
Budget Officer Head of Agency or Authorized Representative
Date : Date:

INSTRUCTIONS
1. This document shall reflect the level of obligations/expenditures of the agency/OU charged against prior years' budget, for which, goods/services/projects have not yet been delivered/rendered/completed and accepted as of the end of the preceding
year. This form shall be used by DBM as basis for determining the cash requirements of these prior years' obligations/expenditures which will become due and demandable (or accounts payable) during the current year. This report shall be submitted to
DBM, 8 days before the start of the year.
2. Separate report shall be prepared by fund (i.e., General Fund, Special Account in the General Fund, etc.) .
3. Column 1 shall reflect the name of specific creditors classified accordingly into internal and external, as well as the allotment class of the covering obligations.

4. Column 2 shall reflect the amount/balance of obligations/commitments, for which, no corresponding goods/services/projects have been delivered/rendered/completed and accepted as of end of the immediately preceding year. These information shall
include actual data as of November 30 sourced from the agency's/OU's Registry(ies) of Allotments and Obligations maintained separately for PS, MOOE and CO and estimated data for December 1 to 31.
5. Columns 3 to 7 shall reflect the forecast or estimated period when these prior years' obligations/expenditures will become due and demandable (or A/Ps) during the current year. The total estimated amount for A/P per Column 7 shall be included in
the Monthly Cash Program (BED No. 3) under PY Budget - Not Yet Due and Demandable Obligations.
6. Column 8 shall reflect the estimated obligations/expenditures which will become due and demandable (A/P) beyond the current year i.e., over one (1) year.
For CY 2012, this document shall be submitted to DBM on or before December 22, 2011.
 CY 2012 FINANCIAL PLAN
(In Thousand Pesos) BED NO. 1

Department/Agency :
CURRENT YEAR - CY 2012
PREVIOUS YEAR
PPOGRAMS /ACTIVITIES /PROJECTS (P/A/P) /
P/A/P OBLIGATIONS - CY 2011 BUDGETARY ALLOCATION OBLIGATION PROGRAM
MAJOR FINAL OUTPUTS (MFO) / Per NEP or GAA
Code
FUND SOURCE ACTUAL
ESTIMATE BY ALLOTMENT CLASS NOT NEEDING CLEARANCE NEEDING
Jan.- Nov.
30
Dec. 1-31 PS MOOE CO TOTAL PS MOOE CO TOTAL Q1 Q2 Q3 Q4 Total CLEARANCE
(1) (2) (3) (4) (5) (6)=5 & (8 + 9) (7) (8) (9)
I. Current Year Budget
General Administration and Support
General Administration and Support Services
MFO 1
MFO 4
Operation and Maintenance of Centers
Literacy Coordinating Council
MFO 2
MFO 3

Support to Operations
Elementary Education
Policy formulation, program planning and standards
development for elementary education
MFO 1
MFO 2

Locally-Funded Projects
Department of Education Computerization Program
MFO 1
MFO 2
MFO 3

II. Continuing Appropriation

CY 2011 Unreleased Appropriation
CY 2010 Unobligated Allotment
III. Automatic Appropriation
RLIP
Special Account in the General Fund
TOTAL
Recapitulation by MFO:
MFO 1 Public Pre-Elementary and Elementary Educ.
MFO 2 Public Secondary Education Services
MFO 3 Alternative Learning System (ALS) Services
MFO 4 Basic Education Sector Management Services
MFO 5 Regulatory and Development Services
MFO 6 Government Assistance to Students and
Teachers in Private Education (GASTPE) Services
TOTAL

OF WHICH:
Key or Major Programs/Projects:
KRA No. 2 - Poverty Reduction and
Empowerment of the Poor & Vulnerable
Creation of Teaching Positions
Purchase of Textbooks
GASTPE
TOTAL

Submitted By: Recommended By:

__________________________________ ________________________________
Financial Services Head/Budget Officer Agency Head/Department Secretary
Date: Date:
 CY 2012 PHYSICAL PLAN BED No. 2

Department: Education Agency/Bureau/Operating Unit: Office of the Secretary

CY 2012 QUARTERLY TARGETS BY KEY RESULT AREAS (KRA)

PREVIOUS
MAJOR FINAL
KEY OR MAJOR YEAR REMARKS/
OUTPUTS (MFO) / Anti Corruption, Transparent, Poverty Reduction and Integrity of the Environment and
PROGRAMS/ ACCOMPLISH- Accountable and Participatory Empowerment of the Poor and Rapid, Inclusive and Just and Lasting Peace and Climate Change Mitigation and IMPLEMENTATION
PERFORMANCE GRAND
PROJECTS MENT Governance Vulnerable Sustained Economic Growth Rule of Law Adaption PLAN
INDICATORS (PIs) TOTAL
(CY 2011) KRA 1 KRA 2 KRA 3 KRA 4 KRA 5

1st 2nd 3rd 4th Total 1st 2nd 3rd 4th Total 1st 2nd 3rd 4th Total 1st 2nd 3rd 4th Total 1st 2nd 3rd 4th Total

(1) (2) (3) (4) (5) (6) (7) (8) (9)=(4 to 8) (10)

Creation of teaching MFO 1 -

positions Public pre-Elementary
and Elementary
Education Services

MFO 2
Public Secondary
Education Services Factors which tend to
influence/affect target
outputs should be
MFO 3
properly disclosed.
Alternative Learning
System (ALS) Services
No. of Items created 4,000 5,000 4,000 13,000 -

Gov't. Assistance to
Students and MFO 6
Teachers in Private Increase GASTPE provision
GASTPE Services
Education (GASTPE) to accommodate more
No. of students 1,000,000 1,000,000 - grantees
benefited

Prepared By: Recommended By:

___________________________ _______________________________

Planning Officer Agency Head/Department Secretary

Date: Date:
 MONTHLY CASH PROGRAM
CY ______________
(In Thousand Pesos)
Department/Agency: _________________________ BED No. 3
Fund : _________
TOTAL TAX REM. PROGRAM, QUARTER 1 QUARTER 2 QUARTER 3 QUARTER 4
PARTICULARS
PROGRAM ADVICE (TRA) NET OF TRA JAN FEB MAR TOTAL APRIL MAY JUNE TOTAL JULY AUG SEPT TOTAL OCT NOV DEC TOTAL

I. NOTICE OF CASH ALLOCATION (NCA)

A. Current Year (CY) Budget
Agency Specific Budget
Not Needing Clearance
PS
MOOE
CO
Needing Clearance
PS
MOOE
CO
Automatic Appropriation
RLIP (PS)
Special Account in the General Fund
PS
MOOE
CO
TOTAL PROGRAM, CY BUDGET
PS
MOOE
CO
B. PRIOR YEAR (PY) BUDGET
Prior Year Accounts Payable
PS
MOOE
CO
Not Yet Due and Demandable Obligations (per BED 3A)
PS
MOOE
CO
Continuing Appro. - Unreleased Appropriation
MOOE
CO
Continuing Appro. - Unobligated Allotment
MOOE
CO
TOTAL PROGRAM, PY BUDGET
PS
MOOE
CO
C. TOTAL NCA PROGRAM
PS
MOOE
CO
II. CASH DISBURSEMENT CEILING (For DFA and DOLE only)
MOOE
CO
III. NON-CASH AVAILMENT AUTHORITY
MOOE
CO
TOTAL CASH PROGRAM

Prepared by: Approved by:

_________________
Budget Officer Head of Agency
 MONTHLY CASH PROGRAM - BED No. 3
INSTRUCTIONS

1. The Monthly Cash Program (MCP) shall reflect the monthly disbursement requirements of agencies/operating units (OUs), by fund. This shall be used by DBM as basis for determining the monthly level
of NCAs/other disbursement authorities to be issued to agencies/OUs. In preparing the MCP, the agency/OU shall consider the following:

- Seasonality (peak and slack times) of activities and other factors that will tend to influence programming, to wit:
PS shall consider the timing on the grant of PS benefits e.g., March program shall include PIB, April program shall include Uniform Allowance and May program shall include one-half of the year-
end benefits (YEB) and adjustments in YEB pertaining to SSL 3.
MOOE shall consider activities/work program that would require adjustments e.g. payment of rentals and procurement of supplies and materials.
CO shall consider the schedule of work targets e.g., initial construction activities will only entail 15% mobilization cost and the balance shall be in accordance with the work program; purchase of
equipment will require NCA only on the expected delivery date, not during procurement stage; construction of farm-to-market roads, irrigation projects and other infrastucture projects shall be
scheduled during the first quarter of the year in consideration of our country's good weather condition.
For foreign-assisted projects (FAPs), the timing of the peso counterpart and loan proceeds (LP) components shall be synchronized i.e., cash portion of LP component shall depend on the expected
-
receipt of the BTr certification on the availability of LP from the lending institution.

2. The MCP shall approximate the OU/agency's total obligation program per Financial Plan (BED No. 1). Additional/separate MCPs shall be submitted to DBM to support request(s) for special budget for the
following:
- Release of additional funds (e.g. items under agency specific budget which need clearance from specific authorities).
- Claims against Special Purpose Funds (e.g., TL/RG benefits versus RBF, PS deficiencies/requirements versus MPBF);
- Automatic Appropriations e.g. Special Accounts in the General Fund (SAGFs).

3. The disbursement requirements of agency/OU shall be presented in the MCP by disbursement authority, fund source, and allotment class.
* Notice of Cash Allocation (NCA) requirements under:
Current Year Budget
- Agency specific budget for the current year per NEP level, further disaggregated into 'Not Needing Clearance" and "Needing Clearance" portions per 2012 Financial Plan.
- Automatic Appropriations i.e., RLIP and annually appropriated SAGFs.
Prior Year Budget
- Due and demandable accounts payable (A/Ps) to creditors of the agency/OU as of end of December 31, 2011
- Commitments/obligations as of end of the preceding year but which are forecasted to become A/Ps during the current year as reflected under Column 7 of the List of Not Yet Due
and Demandable Obligations (BED No. 3A)
- Continuing Appropriations, to be appropriately segregated according to the year when the allotments are released, as follows:
a) Unreleased appropriations as of end of the preceding year, for which allotments are expected to be released and corresponding obligation expected to be incurred during the
current year.
b) Unobligated allotments as of end of the preceding year for which corresponding obligations are expected to be incurred in the current year.

* Cash Disbursement Ceiling (CDC) for authorized disbursements charged against income collected and retained by the foreign service posts of DFA and DOLE.
* Non-Cash Availment Authority (NCAA) for the cost of goods and services paid directly by lending institutions to creditors of the NGAs/GOCCs implementing a foreign assisted project.
* Tax Remittance Advice (TRA) - The estimated requirements pertaining to remittance of taxes thru TRA shall be presented as a deduction to the total program under a separate column (Column
3).
The estimated taxes shall be based on the following: For PS - 8% withholding tax for salaries; and for MOOE/CO - 5% withholding tax

4. The MCP of the OU/agency shall be submitted to DBM, 8 days before the start of the current year. Thus, the 2012 MCP shall be due for submission on December 22, 2011.