Policy Guidelines and Procedures in the Preparation of the FY 2016 Budget Proposals

October 13, 2014BIR 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 2016 Budget Proposals Purpose To 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 Unified Accounts Code Structures (UACS) pursuant to COA-DBM-DOF Joint Circular No. 2013-1, dated August 6, 2013, which provides a harmonized budgeting and accounting code classification that will facilitate efficient and accurate financial reporting of revenue collections and expenditures compared with programmed revenues and expenditures.2. Budget Proposals shall adopt the Performance Informed Budgeting (PIB) approach which required government agencies to strengthen the link between planning and budgeting.3. Budget Proposals shall also ensure the alignment/link of programs, projects and activities with their Major Final Output/s (MFO/s). CTAIHc4. Budget Proposals shall include submission of the Project...