2025
Local Budget Circular 2025
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Local Budget Circular No. 163
Tuesday, 04 March 2025 08:32
February 27, 2025 Guidelines on the Implementation of Personal Services (PS) Limitation on Local Government Budgets and Determination of Waived PS Items Pursuant to Section 96 of the General... -
Local Budget Circular No. 162
Tuesday, 25 February 2025 11:46
February 24, 2025 Guidelines on the Release and Utilization of the Local Government Support Fund - Support to the Barangay Development Program (LGSF-SBDP) of the National Task Force to End Local... -
Local Budget Circular No. 161
Monday, 24 February 2025 09:07
February 24, 2025 Guidelines on the Release and Utilization of the Local Government Support Fund-Financial Assistance to Local Government Units under the FY 2025 General Appropriations Act,...
More in Local Budget Circular 2025
2024
Local Budget Circular 2024
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Local Budget Circular No. 160
Monday, 12 August 2024 03:06
August 12, 2024 Implementation of the First Tranche of the Modified Salary Schedule for Local Government Personnel Pursuant to Executive Order (EO) No. 64, s. 2024 Download Local Budget Circular... -
Local Budget Circular No. 159
Thursday, 18 July 2024 23:45
July 16, 2024 Guidelines on the Release and Utilization of the Local Government Support Fund-Growth Equity Fund (LGSF-GEF) under the FY 2023 General Appropriations Act (GAA), Republic Act (RA) No.... -
Local Budget Circular No. 158
Thursday, 11 July 2024 08:43
July 11, 2024 GUIDELINES ON THE RELEASE AND UTILIZATION OF THE UND UNDER THE LOCAL GOVERNMENT SUPPORT FUND - GREEN GREEN GREEN PROGRAM IN THE FY 2024 GENERAL APPROPRIATIONS ACT, REPUBLIC ACT NO.... -
Local Budget Circular No. 157
Tuesday, 07 May 2024 10:20
May 3, 2024 Updated Rules and Regulations on the Grant of Representation and Transportation Allowances (RATA) to Officials of Local Government Units (LGUs) For FY 2024 and Years... -
Local Budget Circular No. 156
Tuesday, 16 April 2024 06:31
April 15, 2024 Guidelines on the Implementation of Personal Services (PS) Limitation on Local Government Budgets and Determination of Waived PS Items Pursuant to Section 95 of the General... -
Local Budget Circular No. 155
Wednesday, 21 February 2024 01:22
February 15, 2024 Guidelines on the Release and Utilization of the Local Government Support Fund-Financial Assistance to Local Government Units under the FY 2024 General Appropriations Act,... -
Local Budget Circular No. 154
Wednesday, 07 February 2024 11:31
February 6, 2024 Guidelines on the Release and Utilization of the Local Government Support Fund-Support to the Barangay Development Program (LGSF-SBDP) of the National Task Force to End Local...
More in Local Budget Circular 2024
2023
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Local Budget Circular 2023
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August 31, 2023
August 2, 2023
eBudget System for LGUs
The eBudget system may be accessed through https://lguebudget.dbm.gov.ph
- Download Quick Information Guide
- Download User Manual
- Download Administrator's Manual
- Download Instructional Video No. 1 - Registration and Approval
- Download Instructional Video No. 2 - Download Components and eBudget Installer
- Download Instructional Video No. 3 - LGU eBudget Installation
- Download Instructional Video No. 4 - Updating eBudget
- Download Instructional Video No. 5 - Logging In, Set-up Users, and Reference Data
- Download Instructional Video No. 6 - Backup and Restore
- Download Instructional Video No. 7 - Tips
- Download Instructional Video No. 8 - eSRE Submission
March 30, 2023
Guidelines on the Release and Utilization of the Local Government Support Fund - Support to the Barangay Development Program (LGSF-SBDP) of the National Task Force to End Local Communist Armed Conflict (NTF-ELCAC) under the FY 2023 General Appropriations Act, Republic Act No. 11936
March 8, 2023
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 FY 2023 General Appropriations Act, Republic Act No. 11936
- Download Local Budget Circular No. 150
- Download Annex B - LGU User Registration Form
- Download Annex C - Report on Fund Utilization and Status of Program/Project Implementation
- Download Annex D - Project Profile/Proposal
- Download DRSL Info guide
January 10, 2023
Implementation of the Fourth Tranche of the Modified Salary Schedule for Local Government Personnel Pursuant to Republic Act (RA) No. 11466
2022
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Local Budget Circular No. 148
Wednesday, 28 December 2022 10:00
December 23, 2022 Implementing Guidelines on the Grant of Honorarium to SK Officials Pursuant to Republic Act (RA) No. 11768 Download Local Budget Circular No.... -
Local Budget Circular No. 142-E
Thursday, 22 December 2022 09:47
December 16, 2022 Amendment to Local Budget Circular (LBC) No. 142, as Amended, Entitled, “Guidelines on the Release and Utilization of the Local Government Support Fund— Financial Assistance to... -
Local Budget Circular No. 142-D
Wednesday, 16 November 2022 09:45
November 15, 2022 Amendment to Local Budget Circular (LBC) No. 142, as Amended, Entitled, “Guidelines on the Release and Utilization of the Local Government Support Fund— Financial Assistance to... -
Local Budget Circular No. 142-C
Wednesday, 26 October 2022 02:09
October 21, 2022 Amendment to Local Budget Circular (LBC) No. 142, as Amended, Entitled, “Guidelines on the Release and Utilization of the Local Government Support Fund— Financial Assistance to... -
Local Budget Circular No. 142-B
Tuesday, 16 August 2022 16:27
August 16, 2022 Amendment to Local Budget Circular (LBC) No. 142 Dated January 24, 2022, as Amended by LBC No. 142-A Dated April 28, 2022, Entitled, "Guidelines on the Release and Utilization of the... -
Local Budget Circular No. 147
Friday, 29 July 2022 11:18
July 29, 2022 Adoption of the Enhanced Public Financial Management Assessment Tool (PFMAT) For Local Government Units (LGUS) and its Electronic Version Download Local Budget Circular No.... -
Local Budget Circular No. 146
Friday, 08 July 2022 07:37
July 7, 2022 Guidelines on the Release and Utilization of the Local Government Support Fund-Growth Equity Fund (LGSFGEF) under the FY2022 General Appropriations Act (GAA), Republic Act (RA) No.... -
Local Budget Circular No. 145-A
Friday, 29 April 2022 09:46
April 29, 2022 Clarification on Local Budget Circular (LBC) No. 145 Dated March 2, 2022, Entitled, "Guidelines on the Implementation of Personal Services (PS) Limitation on Local Government Budgets... -
Local Budget Circular No. 142-A
Thursday, 28 April 2022 10:02
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... -
Local Budget Circular No. 141-A
Wednesday, 30 March 2022 05:09
March 29, 2022 Amendment to Local Budget Circular (LBC) No. 141 Dated December 28, 2021, Entitled "Guidelines on the Release and Utilization of the Financial Assistance to Cities and Municipalities... -
Local Budget Circular No. 140-A
Tuesday, 29 March 2022 09:26
March 29, 2022 Amendment to Local Budget Circular (LBC) No. 141 Dated December 28, 2021, Entitled "Guidelines on the Release and Utilization of the Financial Assistance to Local Government Units... -
Local Budget Circular No. 145
Friday, 04 March 2022 05:53
March 2, 2022 Guidelines on the Implementation of Personal Services (PS) Limitation on Local Government Budgets and Determination of Waived PS Items Pursuant to Section 93 of the General Provisions... -
Local Budget Circular No. 144
Tuesday, 01 March 2022 10:17
February 28, 2022 Guidelines on the Release and Utilization of the Local Government Support Fund - Support to Barangay Development Program of the National Task Force to End Local Communist Armed... -
Local Budget Circular No. 143
Wednesday, 26 January 2022 07:25
January 3, 2022 Implementation of the Third Tranche of the Modified Salary Schedule for Local Government Personnel Pursuant to Republic Act (RA) No. 11466 Download Local Budget Circular No.... -
Local Budget Circular No. 142
Monday, 24 January 2022 08:29
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...
2021
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Local Budget Circular No. 141
Wednesday, 29 December 2021 08:26
December 28, 2021 Guidelines on the Release and Utilization of the Financial Assistance to Cities and Municipalities that were Affected by Typhoon Odette, Charged Against the FY 2021 Unprogrammed... -
Local Budget Circular No. 140
Tuesday, 28 December 2021 09:12
December 28, 2021 Guidelines on the Release and Utilization of the Financial Assistance to Local Government Units (LGUs) that were Affected by Typhoon Odette, Charged Against the Contingent Fund... -
Local Budget Circular No. 139
Friday, 13 August 2021 04:45
August 12, 2021 Guidelines on the Release and Utilization of Additional Financial Assistance to Local Government Units Placed under Enhanced Community Quarantine Download Local Budget Circular No.... -
Local Budget Circular No. 138
Friday, 06 August 2021 06:31
August 6, 2021 Guidelines on the Release and Utilization of the Financial Assistance to Local Government Units Placed under Enhanced Community Quarantine Pursuant to IATF-MEID Resolution No.... -
Local Budget Circular No. 137
Tuesday, 13 July 2021 07:34
July 13, 2021 Index of Occupational Services, Position, Titles and Salary Grades in Local Government (IOS-LGU), CY 2021 Edition Download Local Budget Circular No.... -
Local Budget Circular No. 136
Tuesday, 30 March 2021 08:22
March 30, 2021 Guidelines on the Release and Utilization of the Financial Assistance to Cities and Municipalities in the National Capital Region (NCR) and in the Provinces of Bulacan, Cavite,... -
Local Budget Circular No. 135-A
Wednesday, 27 January 2021 07:41
January 22, 2021 Amendment to Local Budget Circular No. 135 dated January 20, 2021, entitled "Guidelines on the Release and Utilization of the Local Government Support Fund - Support to Barangay... -
Local Budget Circular No. 135
Thursday, 21 January 2021 05:34
January 20, 2021 Guidelines on the Release and Utilization of the Local Government Support Fund - Support to Barangay Development Program of the National Task Force to End Local Communist Armed... -
Local Budget Circular No. 134
Thursday, 21 January 2021 05:31
January 20, 2021 Guidelines on the Release and Utilization of the Local Government Support Fund – Disaster Rehabilitation and Reconstruction Assistance Program in the FY 2021 General Appropriations... -
Local Budget Circular No. 133
Tuesday, 19 January 2021 07:39
January 18, 2021 Guidelines On The Release And Utilization Of The Local Government Support Fund-Assistance To Cities Under The FY 2021 General Appropriations Act, Republic Act No. 11518 Download... -
Local Budget Circular No. 132
Tuesday, 19 January 2021 04:54
January 6, 2021 Implementation of the Second Tranche of the Modified Salary Schedule for Local Government Personnel Pursuant to Republic Act (RA) No. 11466 Download Local Budget Circular No.... -
Local Budget Circular No. 131
Monday, 11 January 2021 16:36
January 8, 2021 Guidelines On The Release And Utilization Of The Local Government Support Fund - Other Financial Assistance To Local Government Units In The FY 2021 General Appropriations Act,...
2020
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Local Budget Circular No. 130
Friday, 20 November 2020 06:49
November 19, 2020 Guidelines on the Release and Utilization of the Financial Assistance to Local Government Units (LGUs), Charged Against the National Disaster Risk Reduction and Management (NDRRM)... -
Local Budget Circular No. 129
Wednesday, 30 September 2020 10:44
September 29, 2020 Clarification on the Utilization and Reversion of Funds Chargeable Against the FY 2018 Local Government Support Fund-Financial Assistance to Local Government Units (LGSF-FA to... -
Local Budget Circular No. 120-A
Wednesday, 30 September 2020 10:40
September 29, 2020 Clarification on the Utilization and Reversion of Funds Chargeable Against the FYs 2019 LGSF Assistance to Cities (AC) Download Local Budget Circular No.... -
Local Budget Circular No. 119-C
Wednesday, 30 September 2020 10:37
September 29, 2020 Clarification on the Utilization and Reversion of Funds Chargeable Against the FYs 2019 LGSF-Other Financial Assistance to Local Government Units (FA to LGUs) Download Local... -
Local Budget Circular No. 128
Friday, 18 September 2020 07:56
September 17, 2020 Guidelines on the Release and Utilization of the Local Government Support Fund - COVID-19 Financial Assistance to Local Government Units in the Bayanihan to Recover As One Act,... -
Local Budget Circular No. 122-A
Tuesday, 08 September 2020 08:41
September 8, 2020 Amendment to Local Budget Circular No. 122 Dated January 31, 2020 Entitled, "Guidelines on the Release and Utilization of the Local Government Support Fund— Other Financial... -
Local Budget Circular No. 127
Monday, 15 June 2020 06:58
June 11, 2020 Streamlining the Process of Issuance of Authority to Purchase Motor Vehicles to Local Government Units Chargeable Against the Local Government Support Fund-Other Financial Assistance... -
Local Budget Circular No. 126
Tuesday, 14 April 2020 08:26
April 13, 2020 Guidelines on the Release and Utilization of the Bayanihan Grant to Provinces Download Local Budget Circular No.... -
Local Budget Circular No. 125
Wednesday, 08 April 2020 04:01
April 7, 2020 Guidelines on the Release and Utilization of the Bayanihan Grant to Cities and Municipalities Download Local Budget Circular No.... -
Local Budget Circular No. 124
Thursday, 26 March 2020 08:32
March 26, 2020 Policy Guidelines on the Provision of Funds by Local Government Units for Programs, Projects, and Activities to Address the Corona Virus Disease 2019 (COVID-19) Situation Download... -
Local Budget Circular No. 123
Tuesday, 18 February 2020 09:08
February 18, 2020 Guidelines on the Release and Utilization of the Local Government Support Fund- Assistance to Cities under the FY 2020 General Appropriations Act, Republic Act No. 11465 Download... -
Local Budget Circular No. 122
Wednesday, 05 February 2020 08:50
January 31, 2020 Guidelines on the Release and Utilization of the Local Government Support Fund - other Financial Assistance to Local Government Units in the FY 2020 General Appropriations Act,... -
Local Budget Circular No. 121
Tuesday, 28 January 2020 10:16
January 24, 2020 Implementation of the First Tranche of the Modified Salary Schedule for Local Government Personnel Pursuant to Republic Act (RA) No. 11466 Download Local Budget Circular No....
2019
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Local Budget Circular No. 119-B
Tuesday, 08 September 2020 06:47
September 4, 2020 Amendment to Local Budget Circular No. 119 Dated July 15, 2019, Entitled, "Guidelines on the Release and Utilization of the Local Government Support Fund - Other Financial... -
Local Budget Circular 116-B
Thursday, 26 September 2019 05:55
September 25, 2019 Clarification of the Provisions of Local Budget Circular 116-A Re: Local Government Support Fund - Assistance to Cities, Fiscal Year 2018 Download Local Budget Circular No.... -
Local Budget Circular No. 120
Friday, 16 August 2019 08:21
August 15, 2019 Guidelines on the Release and Utilization of the Local Government Support Fund-Assistance to Cities under the FY 2019 General Appropriations Act, Republic Act No. 11260 Download... -
Local Budget Circular No. 119-A
Thursday, 08 August 2019 09:48
August 8, 2019 Amendment to Local Budget Circular No. 119 Dated July 15, 2019, Entitled "Guidelines on the Release and Utilization of the Local Government Support Fund - Other Financial Assistance... -
Local Budget Circular No. 119
Friday, 19 July 2019 10:40
July 15, 2019 Guidelines on the Release and Utilization of the Local Government Support Fund - Other Financial Assistance to Local Government Units in the FY 2019 General Appropriations Act,... -
Local Budget Circular No. 118
Wednesday, 16 January 2019 02:29
January 15, 2019 Implementation of the Fourth Tranche Compensation Adjustment for Local Government Personnel Download Local Budget Circular No....
2018
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Local Budget Circular 2018
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September 29, 2018
Amendment Tt Local Budget Circular (LBC No. 117) Dated February 5, 2018, Entitled, "Guidelines on the Release and Utilization of the Local Government Support Fund - Financial Assistance to Local Government Units (LGSF—FA to LGUs) in the FY 2018 General Appropriations Act (GAA), Republic Act (RA) No. 10964"
March 26, 2018
Supplemental Guidelines on the Implementation of the Local Government Support Fund-Assistance to Cities (LGSF-AC) in the FY 2018 General Appropriations Act (GAA), Republic Act (RA) No. 10964
February 5, 2018
Guidelines on the Release and Utilization of the Local Government Support Fund - Financial Assistance to Local Government Units (LGSF—FA TO LGUs) in the FY 2018 General Appropriations Act (GAA), Republic Act (RA) NO. 10964
January 29, 2018
Guidelines on the Implementation of the Local Government Support Fund (LGSF)-Assistance to Cities in the FY 2018 General Appropriations Act (GAA), Republic Act (RA) No. 10964
January 3, 2018
Implementation of the Third Tranche Compensation Adjustment for Local Government Personnel
2017
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Local Budget Circular 2017
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March 6, 2017
Guidelines On The Release And Utilization Of The FY 2017 Local Government Support Fund – Financial Assistance To Local Government Units (LGSF—FA To LGUs)
January 5, 2017
Implementation of the Second Tranche Compensation Adjustment for Local Government Personnel
2016
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Local Budget Circular 2016
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June 10, 2016
Budget Operations Manual for Local Government Units (BOM for LGUs), 2016 Edition
June 10, 2016
Manual on the Setting Up and Operation of Local Economic Enterprises (LEEs)
June 10, 2016
Internal Audit Manual for Local Government Units
March 17, 2016
Guideline on the Release and Utilization of the FY 2016 Local Government Support Fund (LGSF) – Financial Assistance to Local Government Units (LGUs)
February 24, 2016
Implementation of the First Trance Compensation Adjustment for Local Government Personnel
2015
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Local Budget Circular 2015
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August 12, 2015
Guidelines on the Release and Utilization of Funds Chargeable Against the Local Government Support Fund for FY 2015
June 9, 2015
Handbook on the Participation of Civil Society Organizations in the Local Budget Process
2014
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Local Budget Circular 2014
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October 29, 2014
Amending Local Budget Circular (LBC) No. 104 dated March 7, 2014, entitled, “Guidelines on the Release and Utilization of Funds Chargeable Against the Local Government Support Fund for FY 2014″
March 7, 2014
Guidelines on the Release and Utilization of Funds Chargeable Against the Local Government Support Fund for FY 2014
2013
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Local Budget Circular 2013
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May 15, 2013
Rules and Regulations on the Grant of Representation and Transportation Allowances
January 17, 2013
Rules and Regulations on the Grant of Representation and Transportation Allowances
2012
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Local Budget Circular 2012
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November 22, 2012
Supplemental Guidelines on the Applicability of Local Budget Circular No. 100 entitled, Policy Guidelines on the Use of LGU Transfers/Advances to LEEs/PUs
October 12, 2012
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)
October 1, 2012
Policy Guidelines on the Use of LGU Transfer/Advances to LEEs/PUs
May 25, 2012
Implementation of the Fourth Tranche Monthly Salary Schedule for Local Government Personnel
2011
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Local Budget Circular 2011
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October 14, 2011
Guidelines in Determining Compliance to the Personal Services (PS) Limitation on Local Government Budgets
May 11, 2011
Implementation of the Third Tranche Monthly Salary Schedule for Local Government Personnel
2010
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Local Budget Circular 2010
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August 20, 2010
Revised Rates of Representation and Transportation Allowances (RATA) for certain Local Government Officials
June 29, 2010
Implementation of the Second Tranche Monthly Salary Schedule for Local Government Personnel
February 10, 2010
Guidelines on the Release and Utilization of Funds Chargeable Against the Financial Subsidy to Local Government Units for FY 2010 and Years Thereafter
2009
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Local Budget Circular 2009
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December 17, 2009
Clarificatory Guidelines on the Grant of the Productivity Enhancement Incentive (PEI) to Local Government Personnel for FY 2009
December 17, 2009
Rules and Regulations on the Salary Adjustment of Public Health Workers (PHWs) to Supplement Local Budget Circular (LBC) No. 2009-92
September 3, 2009
Implementation of the First Tranche Monthly Salary Schedule of Local Government Personnel and the Modified Position Classification System
- Annex A1
- Annex A2
- Annex A3
- Annex A4
- Annex A5
- Annex A6
- Annex A7
- Annex A8
- Annex B
- Annex C1
- Annex C2
- Annex D
Position Classification and Compensation of Barangay Officials and Personnel (LBC No.63, October 22, 1996)
March 27, 2009
Revised Rates of Representation and Transportation Allowances (RATA)
2008
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Local Budget Circular 2008
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June 23, 2008
Rules and Regulations on the Grant of Compensation Adjustments to Local Government Personnel Pursuant to Executive Order No. 719
June 20, 2008
Rules and Regulations on the Grant of Compensation Adjustments to Local Government Personnel Pursuant to Executive Order No.719
