Frequently Asked Questions
BUDGET PREPARATION
The Bangsamoro Planning and Development Authority (BPDA) shall certify all proposed P/A/Ps of the Ministry/Office/Agency (M/O/A) budget proposals to ensure that these are aligned with the enhanced 12-Point Priority Agenda.
Legal Basis: Bangsamoro Budget Memorandum No. 2024-001
The endorsing authorities have the technical capacities to assess specific budget proposals as to costing, technical specifications and compliance to laws, rules and regulations.
The following endorsing authorities and the subject of their endorsement are as follows:
Legal Basis: Bangsamoro Budget Memorandum No. 2024-001
Tangible items which meet the definition and recognition criteria of property, plant and equipment but the cost is below ₱50,000 shall be regarded as semi-expendable property.
Legal Basis: COA Circular No. 2022-004
Estimated amounts for financial expenses should be assigned to the relevant Unified Accounts Code Structure (UACS) category.
In this case, the hard copy of BBP forms signed by the Minister or Head of Office will be followed.
The Minister or Head of Office of the Ministry/Office/Agency is responsible for presenting the budget proposals. Other delegates may assist the Minister or Head of Office in defending their proposed budget.
No. Gratuity payments to COS/JO workers shall depend on the issuance of an administrative order from the President of the Philippines or the Chief Minister of the Bangsamoro Government.
Aside from the hardcopies that will be transmitted to the Ministries, Offices, and Agencies, the Budget Call is available online in the MFBM website and can be searched in the MFBM Official Facebook Page.
Engineering and Administrative Overhead (EAO) expenses are limited to administrative overhead, pre-construction activities, construction supervision, monitoring and project management, conduct of constructors’ performance evaluation system, and testing, evaluation and quality control.
Since the application of the EAO varies among projects, and among national government agencies, the 1% EAO is the conservative adoption of the EAO from available National Government circulars, applications, and provisions on EAO.
Ministries, Offices, and Agencies of the BARMM are allowed to propose programs, activities and projects (P/A/Ps) as long as these are anchored and included in the 2nd Bangsamoro Development Plan 2023-2028 and its attachments, the Bangsamoro Development Investment Program and Results Matrices.
To properly allocate the limited fiscal space, Tier 2 proposals shall be evaluated based on the following considerations:
• Relevance to the Overall Development Goal,
• Implementation readiness,
• Ministry/Office/Agency Absorptive Capacity,
• Budget Utilization Rate (BUR), and
• Indicative Annual Procurement Plan (APP)
Effective Budget Proposals are those that are shovel ready. Meaning, that the proposed P/A/Ps are at an advanced enough stage of development and preparation that it is ready for implementation as soon funds are available.
Indicators of implementation-ready budget proposals are better procurement planning, programming of projects and activities, and coordination within and among Ministries, Offices, and Agencies. Hence, documents indicating efforts done to ensure P/A/Ps implementation or execution are encouraged.
Additionally, those responsible on the preparation and submission of the Bangsamoro Budget Preparation (BBP) Forms are enjoined to formulate strategies that will ensure consultation up to the lowest operating units, such as conduct of internal budget hearings, and ministry/province-level budget preparation workshop.
BUDGET EXECUTION
When requesting for these funds, a Special Budget Request (SBR) must be submitted, which should include the details of the program/activities/projects, amount and funding source where it will be charged.
Other supporting documents should be attached to the SBR:
Maintenance and Other Operating Expenses (MOOE):
• Special Budget Request (SBR)
• Budget Execution Documents (BEDs)
• Program Implementation Plan and Guidelines (if applicable)
• Endorsement and approval of the Office of the Chief Minister (if chargeable to Contingent Fund)
• Others as specified in the special provisions of the 2024 GAAB
Capital Outlay (CO):
• Special Budget Request (SBR)
• Budget Execution Documents (BEDs)
• Detailed Engineering Designs (for Infrastructure Outlays)
• Authority to Purchase Motor Vehicle (for Motor Vehicles)
• Others as specified in the Special Provision of the 2024 GAAB
To request for the APMV, a Special Budget Request (SBR) must be submitted along with the technical specifications/units as supporting documents. Once processed, this will be endorsed to the Chief Minister for his approval and signature. The approved APMV will then be forwarded to the requesting entity.
To request for the QRF, a Special Budget Request (SBR) must be submitted to the OCM, which should include the details of the program/activities/projects, amount and funding source where it will be charged. Other supporting documents such as the Budget Execution Documents (BEDs) and other attachments enumerated in the Special Provision should also be included in the request.
The OCM shall authorize and direct MFBM for the release of appropriate funds. They will be endorsing the documents of the requesting entity to MFBM, which shall be processed by the latter for release of funds.
Gratuity payments will be charged against M/O/A’s respective available Maintenance and Other Operating Expenses (MOOE) allotments for the same programs/activities/projects (P/A/Ps) where the compensation of workers engaged are sourced out subject to approval by the Minister or Head of Office.
When requesting for the approval of modification of allotment, a request letter shall be submitted, which should include the justification for the proposed modification. Other supporting documents should be attached.
• Modification Advice Form signed by the budget officer and head of office-Attachment 1-B
• Certification of Actual Deficiency and Sources of Funds signed by the budget officer and head of office, identifying the affected P/A/Ps and objects of expenditure (“From” and “To”) – Attachment 3
• Financial Plan (BED No. 1)
• Physical Plan (BED No. 2)
• Latest FAR Nos. 1 and 1-A.
Legal Basis: Bangsamoro Budget Circular No. 2024-001
To request for the issuance of ATD, a request letter shall be submitted to MFBM indicating the amount and funding source where it will be charged. The complete set of latest BFARs, Budget Execution Document (BEDs), and Certification of Funds Reverted issued by the Bangsamoro Treasury Office (BTO) shall be attached to the request.
Legal basis: Bangsamoro Budget Circular Nos. 2023-09
BUDGET COMPENSATION
When requesting for the release of funds, a Special Budget Request (SBR) must be submitted, which includes the amount requested.
The following documentary requirements shall be attached to the request:
1. Financial Plan (BED No. 1) and Monthly Cash Program (BED No. 3)
2. Computation
3. Duly Signed Appointment with Appointment Date (CS Form no. 33-A)
4. Certification of Assumption to Duty
5. Oath of Office
6. Service Record
7. Deployment Order (for MBHTE only)
Legal Basis: BBC No. 2021-04
The CSC-attested appointment is NOT REQUIRED for the request of funds for newly filled positions. An appointment duly signed by the appointing authority will be considered as an attachment to the SBR.
The funding requirement for Step Increment shall be proposed and presented in BBP Form 300-a.
For the request of the fund, the following documentary requirements shall be complied with:
1. Special Budget Request (SBR)
2. Financial Plan (BED No. 1) and Monthly Cash Program (BED No. 3)
3. Computation
4. Duly Signed Appointment with Appointment Date (CS Form no. 33-A)
5. Certification of Assumption to Duty
6. Service Record
7. Notice of Step Increment (NOSI)
For the proposal of additional plantilla positions the following documents shall be attached:
1. Justification/Legal basis of the proposed plantilla positions;
2. Job Descriptions and/or functions; and
3. Organizational Structure (to include the proposed additional positions)
Designated employees cannot receive the salaries of the positions they are being designated to. However, allowances that go with the performance of the functions such as Representation and Transportation Allowance (RATA) MAY BE GRANTED as provided under the provisions of the General Appropriations Act of the Bangsamoro (GAAB); Provided further that the grant of the same is specifically stated in the designation order.
For positions without incumbents, a designation may be made only for a maximum of one (1) year. However, the designation of employees may be renewed every year in the exigency of the service but not to exceed two (2) years.
Legal Basis: 2017 Omnibus Rules on Appointments and Other Human Resource Actions (Revised July 2018)
Funding requirements for TLB shall be proposed and presented in BBP Form 300-a3. Only TLB earned beginning from the establishment of the Bangsamoro Government will be funded under the General Appropriations Act of Bangsamoro (GAAB).
The Department of Budget and Management (DBM) is responsible for managing the funds of individuals who were employed before the establishment of the BARMM. On the other hand, the BARMM is only responsible for those who were employed from the establishment of BARMM in the year 2020 onwards.
For the request of the fund, the M/O/A’s shall submit a funding request to the OCM for review. The OCM will then forward the document to the BARMM Liaison Office in Metro Manila (BLOMM), who shall review it before sending it on to the DBM for approval.
BUDGET ACCOUNTABILITY
Quarterly reports (i.e. BAR No. 1, FAR Nos. 1, 1A, 1B, 1C, 2, 2A, 5 and 6) should be submitted within 30 days after the end of every quarter.
Monthly reports (i.e. FAR No. 4) should be submitted on or before the 10th day of the month following the last month of the covered reporting period.
Yearly reports should be submitted within 30 days following the end of the
fiscal year.
Legal basis: Bangsamoro Budget Circular Nos. 2021-03 and 2023-08
Yes. Section 68 of the General Provisions of the General Appropriations Act of the Bangsamoro (GAAB) for FY 2024 or similar provisions from previous years’ GAAB prescribes the Unified Reporting System (URS) or other electronic means for submission of reports as one of the three modes of submission of BFARs.
In lieu of the URS, soft copies of the reports must be submitted through email to [email protected].
However, duly-signed hardcopies of the BFARs would still serve as the official submission of the Ministry/Office/Agency (M/O/A) to MFBM.
Legal basis: GAAB FY 2024, and Bangsamoro Budget Circular Nos. 2021-03 and 2023-08
Yes. Section 68 of the General Provisions of the General Appropriations Act of the Bangsamoro (GAAB) for FY 2024 or similar provisions from previous years’ GAAB prescribes the posting of BFARs to the M/O/A’s website as one of the three modes of submission of BFARs.
The M/O/A concerned shall send a written notice to MFBM when said reports have been posted on its website. The date of notice shall be considered the date of compliance with this requirement.
Legal basis: GAAB FY 2024
Section 68 of the General Provisions of the General Appropriations Act of the Bangsamoro (GAAB) for FY 2024 or similar provisions from previous years’ GAAB states that failure to comply shall result in the automatic suspension of the salaries of the responsible official or employee until they have complied with the requirements pursuant to existing laws and guidelines issued thereon.
Repeated failure or refusal of said official or employee to submit the required reports without any justifiable cause may be a ground for administrative disciplinary action, subject to pertinent civil service rules and regulations.
The Minister or Head of Office/Agency shall be responsible for ensuring compliance with this penalty provision
Unpaid obligations at the end of the fiscal year, whether due and demandable or not yet due and demandable, should be reported in the FAR No. 3. This is to capture all unpaid obligations for that year charged against the specific funding source. The total unpaid obligations in FAR No. 3 should tally with the unpaid obligations balance in FAR Nos. 1 and 1A.
Legal basis: Bangsamoro Budget Circular No. 2021-03
The BFARs for extended funds should reflect the utilization of the unreleased appropriations and unobligated allotment balances determined as of the end of the previous fiscal year.
Payments for previous years’ unpaid obligations shall be reflected in the FAR Nos. 3 and 4.
In FAR No. 3, unpaid obligations and its corresponding disbursements are categorized into two (2): due and demandable, and not yet due and demandable.
Legal basis: Bangsamoro Budget Circular No. 2023-08
No. Allotments are specific authorities in the form of General Appropriations Act of the Bangsamoro as an Allotment Order (GAABAO) and Special Allotment Release Orders (SAROs) issued by MFBM. These serve as authorities for M/O/As to incur obligations within the limit of the allotment released.
On the other hand, NCAs are disbursement authorities wherein the actual cash allocations are downloaded to the M/O/As’ bank accounts. These are used for the settlement of government obligations.
Nonetheless, NCAs are not reflected in FAR Nos. 1, 1A and 1B. Instead, NCAs are reported in FAR No. 4.
Legal basis: Bangsamoro Budget Circular Nos. 2021-03
These reports are:
Legal basis: Bangsamoro Budget Circular Nos. 2021-03 and 2024-01
