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Executive Order (EO) 138, s. 2021

June 01, 2021

Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for other purposes.

Issuing Agency: Office of the President

Description:

This EO refers to the full devolution of the basic services from the national government to local government units, including the increase in National Tax Allotment, as provided by the Mandanas-Garcia Ruling.

Local Budget Memorandum (LBM) No. 82, s. 2021

June 14, 2021

Indicative FY 2022 National Tax Allotment (NTA) of Local Government Units (LGUs) and Guidelines on the Preparation of the FY 2022 Annual Budget of LGUs

Issuing Agency: Department of Budget and Management

Description:

This memorandum informs the LGUs of their indicative NTA shares for FY 2022. It also prescibes the guidelines in preparation for the FY 2022 Annual Budgets of LGUs.

IRR EO 138, s. 2021

July 02, 2021

Implementing Rules and Regulations (IRR) of EO 138, s. 2021

Issuing Agency: Various Agencies

Description:

This policy outlines the implementing rules and regulations for EO 138, s. 2021.

Local Budget Circular (LBC) No. 137, s. 2021

August 13, 2021

Index of Occupational Services, Position Titles and Salary Grades in the Local Government Units (IOS-LGUs), CY 2021 Edition

Issuing Agency: Department of Budget and Management

Description:

This circular prescribes the updated standards and rules on compensation and position classification in the local government.

DBM-DILG Joint Memorandum Circular (JMC) No. 2020-1, s. 2021

August 11, 2021

Guidelines on the Preparation of Devolution Transition Plans of Local Government Units in Support of Full Devolution under the Executive Order No. 138

Issuing Agency: Department of Budget and Management Department of Interior and Local Government

Description:

This joint memorandum circular prescribes the guidelines for the preparation of the DTPs of the LGUs in their full assumption of the devolved roles and responsibilities.

DBM-DILG Joint Memorandum Circular (JMC) No. 2020-2, s. 2021

August 12, 2021

Guidelines on the Preparation of Devolution Transition Plans of National Government Agencies Concerned in Support of Full Devolution under Executive Order No. 138

Issuing Agency: Department of Budget and Management Department of Interior and Local Government

Description:

This joint memorandum circular prescribes the guidelines for the preparation of the DTPs of the concerned National Government Agencies (NGAs). The NGA DTPs shall identify the functions and services to be devolved to the LGUs, including the definition of standards for the delivery of devolved services, strategy for the capacity development of LGUs, framework for monitoring and performance assessment of the LGUs, and an organizational effectiveness proposal to strengthen the department / agency in assuming steering functions as part of the devolution efforts.

Local Budget Memorandum (LBM) No. 82-A, s. 2021

August 19, 2021

Adjustment in the FY 2022 National Tax Allotment (NTA) Shares of Local Government Units (LGUs) and Clarification on Item 2.2.17 of the Local Budget Memorandum (LBM) No. 82,

Issuing Agency: Department of Budget and Management

Description:

This memorandum informs the LGUs of their adjusted NTA shares for FY 2022 resulting from the adoption of the 2020 Census of Population by Province, City, Municipality, and Barangay, as approved under Proclamation No. 1179 dated July 6, 2021. It also clarifies item 2.2.17 of LBM No. 82 relative to the preparation of the LGU DTPs pursuant to other policy issuances.

DBM-DILG Joint Memorandum Circular (JMC) No. 2021-3, s. 2021

September 13, 2021

Guidelines on the Implementation of Personnel Policies and Options Pursuant to Executive Order (EO) No. 138, s. 2021 Directing the Full Devolution of Certain Functions of the Executive Branch to the Local Governments

Issuing Agency: Department of Budget and Management Department of Interior and Local Government

Description:

This joint memorandum circular serves as a guide to ensure the fair, orderly, and transparent implementation of the personnel policies and options provided under EO 138.

Local Budget Circular (LBC) No. 142, s. 2022

January 24, 2022

Guidelines on the Release and Utilization of the Local Government Support Fund — Financial Assistance to Local Government Units and Support for Capital Outlays and Social Programs Under the Financial Year (FY) 2022 General Appropriations Act, Republic Act No. 11639

Issuing Agency: Department of Budget and Management

Description:

This circular prescribes the guidelines on the release and utilization of the Local Government Support Fund (LGSF) — Financial Assistance (FA) to LGUs.

Local Budget Circular (LBC) No. 142-A, s. 2022

April 28, 2022

Amendment to Local Budget Circular (LBC) No. 142 Dated January 24, 2022, Entitled, “Guidelines on the Release and Utilization of the Local Government Support Fund — Financial Assistance to Local Government Units and Support for Capital Outlays and Social Programs Under the Financial Year (FY) 2022 General Appropriations Act, Republic Act No. 11639”

Issuing Agency: Department of Budget and Management

Description:

This circular amends item 4.9 of LBC No. 142 regarding the issuance of the Authority to Purchase Motor Vehicle.

Local Budget Circular (LBC) No. 145, s. 2022

March 02, 2022

Guidelines on the Implementation of Personnel Services (PS) Limitation on Local Government Budgets and Determination of Waived PS Items Pursuant to Section 93 of the General Provisions (GPs) of the Fiscal Year (FY) 2022 General Appropriations Act (GAA), Republic Act (RA) No. 11639, and Years Thereafter

Issuing Agency: Department of Budget and Management

Description:

This circular prescribes the procedures on the implementation of PS limitation on LGU budgets and the determination of waived PS items in the computation of PS limitation.

Local Budget Circular (LBC) No. 145-A, s. 2022

April 29, 2022

Clarification on Local Budget Circular (LBC) No. 145 Dated March 2, 2022, Entitled, “Guidelines on the Implementation of Personnel Services (PS) Limitation on Local Government Budgets and Determination of Waived PS Items Pursuant to Section 93 of the General Provisions (GPs) of the Fiscal Year (FY) 2022 General Appropriations Act (GAA), Republic Act (RA) No. 11639, and Years Thereafter”

Issuing Agency: Department of Budget and Management

Description:

This circular specifically clarifies that the payment of Mid-Year Bonus is not waived in the computation of the PS limitation of barangays.

National Budget Memorandum (NBM) No. 142, s. 2022

January 12, 2022

National Budget Call for FY 2023

Issuing Agency: Department of Budget and Management

Description:

This memorandum provides guidelines for the creation of the FY 2023 National Budget among National Government Agencies (NGAs).

EO = Executive Order
JMC = Joint Memorandum Circular
LBM = Local Budget Memorandum
IRR = Implementing Rules and Regulations

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