2022
| Joint Circular 2022 |
| Joint Circular No. 1, s. 2022 (COA-DBM-BTR) |
| January 28, 2022 |
| Guidelines in the Release, Disbursement. Monitoring, Accounting and Reporting of Coconut Levy Funds Authorized under Republic Act (RA) No. 11524, otherwise known as the Coconut Farmers and Industry Trust Fund Act |
2021
| Joint Circular 2021 |
| Joint Circular No. 1, s. 2021 (DBM-DND) |
| December 31, 2021 |
| Policies and Guidelines on the Use of Revenues from Golf Course Operations of the Armed Forces of the Philippines (AFP) |
| Joint Circular No. 1, s. 2021 (DBM-DOH) |
| June 16, 2021 |
| Guidelines on the Continued Grant of the COVID-19 Special Risk Allowance (SRA) to Public and Private Health Workers (HWs) Pursuant to Administrative Order (AO) No. 42, s. 2021 |
| Joint Circular No. 2, s. 2021 (DBM-DepEd) |
| March 28, 2021 |
| Guidelines to Implement DepEd-Office of the Secretary (OSEC) Special Provision No. 11 in the FY 2021 General Appropriations Act (GAA) on Cash Allowance |
| Joint Circular No. 1, s. 2021 (DBM-DepEd) |
| May 18, 2021 |
| Revised Guidelines on the Grant of the Special Hardship Allowance |
| Joint Circular No. 1, s. 2021 (DBM-COA) |
| March 8, 2021 |
| Guidelines Implementing Executive Order (E.O) No. 87 Directing that all Accounts Payable which remain Outstanding for Two Years or More in the Books Of National Government Agencies be Reverted to the Accumulated Surplus Or Deficit of the General Fund of the National Government |
2020
| Joint Circular 2020 |
| Joint Circular No. 1, s. 2020 (DBM-DOH) |
| November 25, 2020 |
| Guidelines on the Grant of the COVID-19 Active Hazard Duty Pay |
| Joint Circular No. 2, s. 2020 (DBM-DOH) |
| November 25, 2020 |
| Guidelines on the Grant of the COVID-19 Special Risk Allowance to Public and Private Health Workers |
| Joint Circular No. 2, s. 2020 (DBM-DepEd-DILG) |
| October 23, 2020 |
| Addendum No. 2 [Clarification to DepEd-DBM-DILG Joint Circular No. 1, Series of 2017 dated January 19, 2017, Entitled, "Revised Guidelines on the Use of the Special Education Fund (SEF)"] |
| Joint Circular No. 2, s. 2020 (COA-DBM) |
| October 20, 2020 |
| Updated Rules and Regulations Governing Contract of Service (COS) and Job Order (JO) Workers in the Government |
| Joint Circular No. 1, s. 2020 (DBM-SEC) |
| September 8, 2020 |
| UTILIZATION OF RETAINED FUNDS OF THE SEC |
| Joint Circular No. 1, s. 2020 (DOF-DBM) |
| March 30, 2020 |
| GUIDELINES AND PROCEDURES IN THE COLLECTION AND UTILIZATION OF THE POOLED RESOURCES TO FUND SOCIAL AMELIORATION MEASURES UNDER REPUBLIC ACT NO. 11469 "BAYANIHAN TO HEAL AS ONE ACT" |
| Joint Circular No. 1, s. 2020 (COA-DBM) |
| March 19, 2020 |
| Interim Guidelines Governing Contract of Service (COS) and Job Order (JO) Workers in Government for the Duration of the State of Calamity and Community Quarantine Due to the Corona Virus Disease (COVID-19) |
2019
| Joint Circular 2019 |
| Joint Circular No. 1, s. 2019 (DBM-DND) |
| December 23, 2019 |
| GUIDELINES ON THE IMPLEMENTATION OF EXECUTIVE ORDER (EO) NO. 94, S. 2019 AUTHORIZING THE GRANT OF FINANCIAL SUPPORT TO THE CITIZEN ARMED FORCE GEOGRAPHICAL UNIT (CAFGU) ACTIVE AUXILIARY (CAA) SERVICE |
| Joint Circular No. 1, s. 2019 (DBM-DEPED) |
| November 29, 2019 |
| GUIDELINES TO IMPLEMENT DEPED-OFFICE OF THE SECRETARY (OSEC) SPECIAL PROVISION NO. 7 IN THE FY 2019 GENERAL APPROPRIATIONS ACT (GAA) ON SPECIAL HARDSHIP ALLOWANCE (SHA) |
| Joint Circular No. 1, s. 2019 (DBM-CHED) |
| August 30, 2019 |
| GUIDELINES TO IMPLEMENT SPECIAL PROVISION NO. 3 OF THE MISCELLANEOUS PERSONNEL BENEFITS FUND (MPBF) IN THE FY 2019 GENERAL APPROPRIATIONS ACT (GAA), "IMPLEMENTATION OF NATIONAL BUDGET CIRCULAR (NBC) NO. 461" |
| Joint Circular No. 1, s. 2019 (COA-DBM) |
| January 1, 2019 |
| UPDATED GUIDELINES RELATIVE TO BUDGET AND FINANCIAL ACCOUNTABILITY REPORTS (BFARs) STARTING FY 2019 |
| Joint Circular No. 1, s. 2019 (COA-DBM-DEPED) |
| February 4, 2019 |
| MANAGEMENT OF CASH ADVANCES TO DEPED NON-IMPLEMENTING UNITS (NON-IUs) FOR SCHOOL MAINTENANCE AND OTHER OPERATING EXPENSES (MOOE) AND PROGRAM FUNDS |
2018
| Joint Circular 2018 |
| Joint Circular No. 1, s. 2018 (DBM-DSWD) |
| December 28, 2018 |
| Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Public Social Workers (PSWs) |
| CSC-COA-DBM Joint Circular No. 1, s. 2018 |
| November 9, 2018 |
| Amendment to the CSC-COA-DBM Joint Circular No. 1 s. 2017 |
2017
|
Joint Circular 2017
|
| Joint Circular No. 1 (COA-DBM-DOF) |
| August 11, 2017 |
| Modification of the Unified Accounts Code Structure (UACS) Due to the Adoption of the Program Expenditure Classification-Based Performance Informed Budgeting (PREXC-PIB) For Fiscal Year 2018 |
| Joint Circular No. 2017 – 1 |
| June 30, 2017 |
| National Government Fiscal Calendar |
| Joint Circular No. 1 (CSC-COA-DBM) |
| June 15, 2017 |
| Rules and Regulations Governing Contract of Service and Job Order Workers in the Government |
| Joint Circular No. 1 (DBM-DEPED-DILG) |
| January 19, 2017 |
| Revised Guidelines on the use of the Special Education Fund (SEF) |
2016
|
Joint Circular 2016
|
| Joint Circular No. 1 (DBM-DPWH) |
| October 20, 2016 |
| Guidelines on the Rehabilitation of Construction of Government Buildings/Office Space and The Acquisition of Outright Purchase of Lot and Buildings |
| Joint Circular No. 2016-01(DBM-DOH) |
| July 15, 2016 |
| Amendment to DBM-DOH Joint Circular No. 1 s. 2012 Regarding the Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Public Health Workers (PHWs) |
| Joint Circular No. 1 s, 2016-01(DBM-CHED) |
| April 13, 2016 |
| FY 2016 Levelling Instrument for SUCs and Guidelines for the Implementation Thereof |
| Joint Circular No. 2016-01(DOF-DBM) |
| January 4, 2016 |
| Guidelines for the Direct Release of Funds by the Bureau of the Treasury (BTr) to Local Government Units (LGUs) in FY 2016 and Thereafter |
| Joint Circular No. 2016-01(CSC-DBM) |
| November 27, 2015 |
| Rules and Regulation on the Grant of Step Increments to Elective Officials based on the Length of Service |
2015
|
Joint Circular 2015
|
| Joint Circular No. 2015-001(COA-DBM-DSWD) |
| November 27, 2015 |
| Supplemental Guidelines for Accreditation of Civil Society Organizations |
| Joint Circular No. 2015-2(CSC-DBM) |
| November 25, 2015 |
| Policies and Guidelines on Overtime Services and Overtime Pay for Government Employees |
| Joint Circular No. 2015-1(DBM-DOF) |
| February 5, 2015 |
| Guidelines in the Adoption of the Modified Statement of Receipts and Expenditures Format of Local Government Units |
2014
|
Joint Circular 2014
|
| Joint Circular No. 2014-1 (DBM-PCFC) |
| November 12, 2014 |
| Implementing Guidelines of the PCFC Expanded Agricultural Microfinance Program (AMP) |
| Joint Circular No. 2014-1 (DBM-COA-DOF) |
| November 7, 2014 |
| Enhancement of the Unified Accounts Code Structure (UACS) per COA-DBM-DOF Joint Circular No. 2013-1 Annex A – Updated Oracle UACS Structure A Annex B – UACS funding Source – Fund Cluster Code Values |
| Joint Circular No. 2014-1 (DBM-DTI) |
| October 9, 2014 |
| Guidelines on the Implementation of the Shared Service Facilities (SSF) Project under the FY 2014 Budget of the Department of Trade and Industry |
| Joint Circular No. 02 (DBM-DOF) |
| August 7, 2014 |
| Guidelines and Procedures on the Release of the Shares of Local Government Units from the Gross Income Earned by All Businesses Within the Cagayan Special Economic Zone for FY 2012 and Subsequent Years |
| Joint Circular No. 2014-1 (DBM-COA) |
| July 2, 2014 |
| Guidelines Prescribing the Use of Modified Formats of the Budget and Financial Accountability Reports (BFARs) |
| Download BAR No.1 |
| Download FAR No. 1 |
| Download FAR No.1-A |
| Download FAR No.1-B |
| Download FAR No.2 |
| Download FAR No.2-A |
| Download FAR No. 3 |
| Download FAR No. 4 |
| Download FAR No. 5 |
| Joint Circular No. 01, s.2014 (DBM-DOH) |
| May 16, 2014 |
| Standards on Organizational Structure and Staffing pattern of Treatment and Rehabilitation Centers |
| Joint Circular No. 01, s.2014 (DOF-DBM) |
| April 30, 2014 |
|
Rules, Guidelines and Procedures in Implementing the Tax Expenditure Subsidy Section under the General Provisions of the Annual General Appropriations Act |
| Joint Circular No. 01, s.2014 (DBM-CHED) |
| January 15, 2014 |
| Guidelines on the Allocation and Utilization of the Php 2.5 Billion Capital Outlays Pursuant to Special Provision No. 1 of the SUCs Appropriation Under RA No. 10633 – the FY 2014 General Appropriations Act (GAA) |
2013
|
Joint Circulars 2013
|
| Joint Circular No. 2013-1 (DBM-DOH) |
| September 23, 2013 |
| Revised Standards on Organization Structure and Staffing Pattern of Government Hospitals, CY 2013 Edition |
| Download Manual |
| Joint Circular No.2013-1(DBM-DOF) |
| September 16, 2013 |
| Guidelines in the Use of Authority to Debit Account for Transfers to Local Government Units |
| Joint Circular No.2013-1(DBM-DOH-DOF-NEDA) |
| September 16, 2013 |
| Guidelines for the Release and Utilization of the Public-Private Partnership Strategic Support Fund (PPPSSF) of CY 2012 for the Modernization of DOH Hospitals, Pursuant to Special Provision No. 1 of the DOH Appropriations under the FY 2012 General Appropriations Act, R.A No. 10155 |
| Joint Circular No. 2013-1 (DBM-COA-DOF) |
| August 6, 2013 |
| Unified Accounts Code Structure(UACS) |
| UACS Manual |
| UACS Appendices |
| Joint Circular No.2013-1(DBM-DOH-DPWH) |
| August 2, 2013 |
| Guidelines on the Implementation of the Health Facilities Enhancement Program under the FY 2013 Budget of the Department of Public Works and Highways |
| Joint Circular No.1 s. 2013 (DBM-DOST) |
| June 25, 2013 |
| Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Scientists, Engineers, Researchers, and Other Science and Technology (S & T) Personnel |
| Joint Circular No.2013-1A (DBM-DEPED-DPWH) |
| June 3, 2013 |
| Amendments to the DBM-DepEd-DPWH Joint Circular No. 2013-1 |
| Joint Circular No. 2013-1(DBM-COA) |
| March 15, 2013 |
| Revised Guidelines on the Submission of Quarterly Accountability Reports on Appropriations, Allotments, Obligations and Disbursement. Annex A Annex A.1 Annex B Annex C Annex D |
| Joint Circular No. 2013-1 |
| March 8, 2013 |
| Guidelines and Procedures in the Payment of Retirement Benefits Pursuant to Special Retirement Laws |
| Joint Circular No.1 s. 2013-1A(DBM-DEPED-DPWH) |
| Feb 18, 2013 |
| Guidelines on the Implementation of the Special Provision (SP) No.4 on the Provision of Basic Educational Facilities under the FY 2013 Budget of the Department of Public Works and Highways |
2012
|
Joint Circulars 2012
|
| Joint Circular No. 1, S. 2012 (DBM-DOH) |
| Rules and Regulations on the Grant of Compensation-Related Magna Carta Benefits to Public Health Workers (PHWs) |
| Joint Circular No. 2012-0424 (DBM-DOH-PHILHEALTH) |
| Guidelines on the Implementation of Special Provision (SP) No. 15 on the National Health Insurance Program (NHIP) for Indigents, Department of Health (DOH) under Republic Act (R.A.) No. 10155. the FY 2012 General Appropriations Act (GAA) |
| Joint Circular No. 2012-1 (DBM-DOF-GSIS-SSS) |
| Guidelines on the Release and Purpose of the National Government (NG) Counterpart Fund Allocated for the Government Service Insurance System – Social Security System (GSIS-SSS) Educational Assistance Fund Program (EAFP) |
| Joint Circular No. 1, S. 2012 (CSC-CHED) |
| Guidelines on the Allocation and Use of the Maintenance and other Operating Expenses (MOOE) and Capital Outlay (CO) Funds provided under the General Appropriations Act of 2012 |
| Joint Circular No. 1, S. 2012 (CSC-DBM) |
| Rules and Regulations on the Grant of Step Increment/s due to Meritorious Performance and Step Increment Due to Length of Service |
| Joint Circular No. 2012-01(PCW-NEDA-DBM) |
| Guidelines for the Preparation of Annual Gender and Development (GAD) Plans and Budgets and Accomplishment Reports to Implement the Magna Carta of Women |
2011
|
Joint Circulars 2011
|
| Joint Circular No. 2011-1 |
| March 11, 2011 |
| Guidelines on the Direct Release of Funds to TESDA implementing Units (IUs) |
| Joint Circular No. 01-2011 |
| March 3, 2011 |
| Guidelines To Institutionalize Reporting of Budget Allocations and Expenditures Including Physical Targets and Accomplishments for the Millennium Development Goals |
| Annex A |
| Annex B |
| Instructions |
2010
|
Joint Circulars 2010
|
| Joint Circular No. 2010-1 |
| April 1, 2010 |
| Guidelines on the Payment of the Total Administrative Disability Pension in Compliance with the President’s Veto Message Incorporated under R.A. No. 9970 (the FY 2010 General Appropriations Act) |
| Joint Circular No. 2009-1A |
| January 12, 2010 |
| Amending Section 1.4 of DBM-BIR-NTA Joint Circular No. 2009-1 dated November 3, 2009 re: Guidelines and Procedure on the Release of the Share of Local Government Units |
2009
|
Joint Circulars 2009
|
| DBM-BIR-NTA Joint Circular No. 2009-1 |
| November 3, 2009 |
| Guidelines and Procedure on the Release of the Share of Local Government Units Producing Burley and Native Tobacco Products from the Fifteen (15%) of the Incremental Revenue Collected from the Excise Tax on Tabacco Products |
| DBM-NLRC Joint Circular No. 01-09 |
| September 4, 2009 |
| Guidelines on the use of income for the grant of Special Allowance to the Chairman, Member of the Commission and Labor Arbiters of the National Labor Relations Commission |
| Annex A |
| DOF-DBM-DILG-DENR Joint Circular No. 2009-1 |
| March 31, 2009 |
| Updated Guidelines and Procedures on the Release of the Share of Local Government Units from the Collections Derived by the National Government from Mining Taxes |
| DOLE-DBM Joint Circular No. 01-09 |
| March 23, 2009 |
| Implementing Guidelines of Executive Order No. 782 |
2008
|
Joint Circulars 2008
|
| Joint Circular No. 2008-1 |
| June 16, 2008 |
| Guidelines and Procedure for the Release of the LGU Shares from the Value Added Tax (VAT) in lieu of Franchise Tax Collected from Racetrack Operations of the Manila Jockey Club, Inc. (MJCI) and the Philippine Racing Club, Inc. (PRCI) |
| Joint Circular No. 3 |
| January 30, 2008 |
| Implementing Guidelines for the Release of Funds for the Implementation of Development Projects Chargeable Against the Gas – Malampaya Collection per SC 38 Pursuant to Executove Order No. 683 |