THE Department of Budget and Management (DBM) said it will allow the obligation and disbursement of unprogrammed appropriations (UA) until the end of next year.
Before the new rules were issued, all unprogrammed appropriations under personnel services, maintenance and other operating expenses (MOOE), and capital outlays had a release, obligation, and disbursement date of Dec. 31, 2023.
In a circular, the DBM said it is amending the guidelines to allow unprogrammed appropriations for MOOE and capital outlays to have a release deadline of Dec. 31, 2023 and an obligation and disbursement deadline of Dec. 31, 2024.
However, unprogrammed appropriation for personnel services must still meet the original Dec. 31, 2023 deadline.
“In view of the very nature of the UA funding sources (i.e., excess collections, new revenue, and approved loans which necessarily pertain to 2023 only), it is imperative that the funds covering the FY 2023 UA shall be available for release until Dec. 31, 2023 only,” the DBM said.
“On the other hand, the funds released covering the FY 2023 UA shall be available for obligation and disbursement until Dec. 31, 2024, with the exception of Personnel Services, which will be available for release, obligation, and disbursement only until Dec. 31, 2023.”
Unprogrammed appropriations are a standby authority to incur additional obligations for priority programs or projects when revenue collections exceed targets, or when additional foreign funds are generated. — Luisa Maria Jacinta C. Jocson