Policy Guidelines and Procedures in the Preparation of the FY 2015 Budget Proposals

October 31, 2013BIR MEMORANDUMTO:All Deputy Commissioners, Assistant Commissioners, Regional Directors, Revenue Data Center Heads, Revenue District Officers, Division Chiefs and Others Concerned    SUBJECT:Policy Guidelines and Procedures in the Preparation of the FY 2015 Budget Proposals PurposeTo prescribe guidelines, procedures and schedules, including the budget forms, in the preparation and submission of budgetary proposals in anticipation of the Budget Call from the Department of Budget and Management. General Guidelines1. The budget proposal shall be aligned with the expenditure and income accounts under the Revised Chart of Accounts for National Government Agencies pursuant to COA Circular No. 2013-002, dated January 30, 2013.2. Budget Proposals shall be submitted using the "Zero-based" budgeting approach, as well as the Program Budgeting approach.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 the Project Procurement Management Plan (PPMP, using the attached format) of each office as prescribed under Section 7.3 of the Revised Implementing Rules and Regulations of R.A. 9184. PPMP shall be accompanied by Terms of Reference...