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HEARTHY F. HERNANDEZ
CALAMBA BAYSIDE INTEGRATED SCHOOL
LEGAL BASIS
DEPED
MEMORANDUM
No. 134, s. 2019
DEPARTMENT OF EDUCATION 2
RATIONALE
Preparation Legislation Execution Accountability
BUDGET CYCLE
The four phases of the
budget cycle overlap in
continuing cycles Budget Call House
Release
Guidelines &
Performance
Targets &
every year. For Deliberation Program Outcomes
Cash Releases
it in Congress. Consolidation,
Validation & Year-end Budget
Execution and Confirmation Ratification &
Enrolment
Performance
Assessment
Incurring
Accountability phases Presentation to
the President &
Obligations Review
DEPARTMENT OF EDUCATION 7
Financial Management Operations Manual 8
Financial Management Operations Manual 9
Budget Preparation Phase
Schools Division Office
House Senate
Deliberation Deliberation
Bicameral
Deliberation
Release
And Program Budget Allotment
Guidelines Documents Release Programming
Execution and Cash
Allotment
Release
Disbursements Incurrence
/Payments of
Obligations
Financial Management Operations Manual 23
Budget Execution
Implementation Phase
Budget Execution Documents (BEDs)
1. BED 1
2. BED 2
3. BED 3
4. BED 4
RAPAL RAOD
PS PS
MOOE MOOE
CO CO
Year End
Performance
Budget Assessment
Review
On or before 30th day following the end of the year – ADDO – FAR No. 3 – Budget
Division & Accounting Division
On or before 30th day of the following month covered – MRD – FAR No. 4 –
Accounting Division