REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF BUDGET AND MANAGEMENT

MALACANANG, MANILA •

I CIRCULAR LETTER' No. 2014 - 11

December 10, 2014

TO All Heads of Departments, Agencies/Operating Units of the National

Government, including State Universities and Colleges (SUes);
Government-Owned and/or -Controlled Corporations (GOCCs) and
Local Government Units (LGUs) receiving National Government
budgetary support; Budget Officers and Heads of Accounting
Units, COA Auditors; Heads of MDS-Government Servicing Banks
(MDS-GSBs); and All Others Concerned

SUBJECT: Modified Formats of Notice of Cash Allocation (NCA) and Related

Documents to be Used Starting January 2015

1.0 Background

COA-DBM-DOF Joint. Circular No. 2014-1 dated November 7, 2014

enhanced the Funding Source code element of the Unified Accounts Code
Structure (UACS). Effectively, two (2) digits for the Fund Cluster were added
to the initial six (6) digit Funding Source code for purposes of facilitating release
of funds, accounting, banking and reporting. The clustering of funding source
codes streamlines recording by using only one set of books of accounts instead
of requiring individual books by each fund source code. .

Illustrations:
FROM TO
Existing UACS Modified UACS
Description FundingSource Fund Cluster
Code Code
SpecificBudgetsof NationalGovernmentAgencies 101 101 01 101 101
RetirementandLifeInsurancePremiums 104102 01 104102
SPFs- MiscellaneousPersonnelBenefitsFund 101 406 01101406

2.0 Purpose

2.1 To prescribe the use of the modified formats for NCA, Monthly
Requirement Schedule for NCA (MRS-NCA) and Advice of NCA Issued
(ANCAI), reflecting the fund cluster codes; and

2.2 To define the roles and responsibilities of the DBM, MDS-GSBs and
Agencies in ensuring consistency in the application and use of the
modified documents.
3.0 Coverage

All government agencies, including Local Government Units (LGUs) and

Government Owned or Controlled Corporations (GOCCs) receiving budgetary
support from the national government.

4.0 Guidelines

4.1 Starting January 2, 2015, the DBM shall release the cash requirements
of agencies using the modified formats of NCA, MRS-NCA and the
ANCAI through its eBudget system, attached as Annexes A, Band C
respectively.

4.2 The MRS-NCA reflecting the monthly cash requirements of the agency
shall always be supported to the NCA (to the MDS-GSB) and ANCAI (to
the agency concerned). This document presents the details on the
funding source/s as well as the specific period/s for the bank to credit the
programmed amounts.

4.3 MDS-GSBs shall ensure that their respective banks' data systems have
already been adjusted to consider the fund cluster codes. It is
understood that the GSBs' monthly reports on NCA utilization to be
submitted to DBM reflects the classification of disbursements according
to fund cluster, following the prescribed format per Annex D.

4.4 Departments/Agencies/Operating Units (OUs) shall ensure that issued

disbursement instruments, i.e., MDS checks and List of Due and
Demandable Accounts Payable with Advice to Debit Account (LDDAP-
ADA) also reflect the appropriate fund cluster codes.

5.0 Effectivity

This Circular shall take effect January 1, 2015.

 ANNEXA

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF BUDGET AND MANAGEMENT
MALACANANG, MANILA

NOTICE OF CASH ALLOCATION

Government Servicing Bank: Fund Cluster: Date: January 2, 2015

To: Land Bank of the Philippines 01 Regular Agency Fund Valid up to: See NOTES below
Department /Agency/Operating Unit I Org. Code I Bank Branch MDS Account No. I Amount

DEPARTMENT OF
AGRICULTURE (DA)

Office of the Secretary

Central Office 050010100000 Quezon City Circle,

(A0618) Extension Office 2321-90026-0 120,000.00

Amount in Words:
"'ONE HUNDRED TWENTY THOUSAND PESOS ONLY'"
Notes:
The crediting of NCA shall follow the Monthly Requirement SChedule for NCA per Annex B.
Validity of the NCA programmed and credited for the month shall be until the last working day of the 3rd month of the quarter.

Approved:
By Authority of the Secretary:
Reference Bar Code # NCA.201~A ___

~11110 III IJHlIl [] Iill [Jill I III 1111111IIIllII

LUZ M. CANTOR
Undersecretary

NCA No.
 ANNEX e
11212015 8:00:00

MONTHLY REQUIREMENT SCHEDULE (MAS) FOR NOTICE OF CASH ALLOCATION (NCAl FOA JANUARY TO JUNE, FY 2015
(in pesos)

NCA No. : NCA-BMB.E.14. -----

Department Department of Agrlculture (DA)

Bank Land Bank of the Philippines

Fund Cluster 01

NCAType REG

Barcode NCA.

Fund MDS Monthly Cash Allocation

Particulars Cluster Bank Branch Account
January- Total
Code Number

Office of the Secretary

Central Office
Specific Budgets 01 National Government 01101101 Quezon City Circle, Extension Office 2321-90026-0 11,667.00 11,666.00 11,667.00 11,666.00 11,667.00 11,667.00
I
70,00'0.00
Automatic Appropriations (RLlP) 01104102 Quezon City Circle, Extension Office 2321-90026-0 6,667.00 6,666.00 6,667.00 6,666.00 6,667.00 6,667.00 40,000.00
Special Purpose Fund - MPBF 01101406 Quezon City Circle, Extension Office 2321-90026-0 1,666.00 1,667.00 1,666.00 1,667.00 1,667.00 1,667.00 10,000.00
GRAND TOTAL 20,000.00 19,999.00 20,000.00 19,999.00 20,001.00 20,001.00 120,000.00

fo be credited to the account of agency af the time of Issuance of NCA

fo be credited to fhe account of agency on the firsf working day of each month.

CERTIFIED CORRECT:

Director, 8MB
 ANNEX C

REPUBLIC OF THE PHILIPPINES

Department of Budget and Management
MALACANANG, MANILA

The Honorable Secretary

Department of Agriculture
Office of the Secretary
Central Office
Elliptical Road, Diliman, Quezon City

ADVICE OF NCA ISSUED

Fund Cluster 01

Dear Sir / Madam:

Please be advised that the amount of ONE HUNDRED TWENTY THOUSAND

PESOS ONLY (P120,000) was credited to your account, as follows:

MDS Sub-Account No. 2321-90026-0

GSB Branch LBp.Quezon City Circle, Extension Office
Purpose To cover regular operating and RLiP requirements for
the period January to June, 2015 and filling-up of
positions charged' against Miscellaneous Personnel
Benefits Fund.

The attached Monthly Requirement Schedule for NCAs (MRS-NCA) presents the
details on the funding source/s as well as the specific period/s for the bank to credit
the programmed amounts to the specified MDS Sub-accounVs.

Please be reminded that all taxes withheld shall be remitted to the Bureau of Internal
Revenue through a Tax Remittance Advice pursuant to the provisions of DOF-DBM
Joint Circular No. 1-2000A dated July 31, 2001.

It is understood that actual utilization/disbursements out of the cash allocation shall

be subject to the existing budgeting, accounting and auditing rules and regulations.

Very truly yours,

By Authority of the Secretary:

LUZ M. CANTOR
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