Financial Management Guidelines (FMGs)

DSWD Issuances

FINANCIAL MANAGEMENT SERVICE
Financial Management Guidelines

[ FMGs 2020, 2021, 2022 and 2023 ]

Number Series 2020	SUBJECT	DATE	c/o	Remarks
FM Guidelines No. 1	SUBMISSION OF ANNUAL WORK AND FINANCIAL PLAN AND MONTHLY DISBURSEMENT PROGRAM FOR CONTINUING APPROPRIATIONS PURSUANT TO R.A NO. 11464	02 Jan 2020	BDRP	Issued
FM Guidelines No. 2	SUBMISSION OF REVISED ANNUAL WORK AND FINANCIAL PLAN FOR FY 2020 BASED ON THE NEWLY ENACTED FY 2020 GAA	17 Jan 2020	BDRP	Issued
FM Guidelines No. 3	GUIDELINES ON THE RELEASE OF FUNDS FOR FY	17 Jan 2020	BDRP	Issued
FM Guidelines No. 4	EXTENSION OF DEADLINE OF SUBMISSION TO FMS CLUSTER HEAD-RECOMMENDED ANNUAL WORK AND FINANCIAL PLAN AND MONTHLY DISBURSEMENT PROGRAM FOR THE CONTINUING APPROPRIATIONS	17 Jan 2020	ADRP	Issued
FM Guidelines No. 5	DEADLINE FOR THE FILING OF CLAIMS FOR TRAVEL EXPENSE REIMBURSEMENTS	21 Jan 2020	ADRP	Issued
FM Guidelines No. 6	IMPLEMENTING AGENCIES WITH UNLIQUIDATED FUND TRANSFERS	10 Jan 2020	ADRP	Issued
FM Guidelines No. 7	FRONTLOADING OF TARGETED OBLIGATIONS OF 1ST SEMESTER UNDER CURRENT YEAR APPROPRIATIONS TO CONTINUING APPROPRIATIONS	20 Feb 2020	BDRP	Issued
FM Guidelines No. 8	GUIDELINES ON THE REQUEST FOR SUB-ARO/AUGMENTATION OF FUNDS, MODIFICATION, REALLOCATION, CHANGE OF PURPOSE AND WITHDRAWAL OF FUNDS	1 Feb 2021	ADRP	Issued
FM Guidelines No. 9	LGUs SHARE IN THE CARE AND MAINTENANCE OF THE CHILD IN CONFLICT WITH THE LAW	30 Jan 2020	ADRP	Issued
FM Guidelines No. 10	DIRECT PAYMENT TO SUPPLIERS/CREDITORS/PAYEES/EMPLOYEES ACCOUNT THROUGH THE LDDAP-ADA	6 Mar 2020	CD	Memo reiteration date 19 May 2020
FM Guidelines No. 11	REMINDER ON THE DEADLINE ON THE USE OF FY 2019 CONTINUING APPROPRIATIONS	20 May 2020	BDRP	Issued
FM Guidelines No. 12	GUIDELINES ON THE REFUND OF SUBSIDIES UNDER THE SOCIAL AMELIORATION PROGRAM	22 May 2020	ADRP	Issued
FM Guidelines No. 13	REMINDER ON THE DEADLINE OF PAYMENT FOR OBLIGATIONS FROM JAN 1 TO DEC 31 2019	28 May 2020	ADRP	Issued
FM Guidelines No. 13A	DEADLINE OF PAYMENT FOR ALL OBLIGATIONS FOR THE YEAR 2019	28 May 2020	ADRP	Issued
FM Guidelines No. 14	AMENDED DEADLINE OF PAYMENT FOR OBLIGATIONS FROM JAN 1 TO DEC 31 2019	17 Jun 2020	ADRP	Issued
FM Guidelines No. 15	IMPLEMENTING RULES ON ESTABLISHMENT AND USAGE OF PETTY CASH FUND	23 Jun 2020	ADRP	Issued
FM Guidelines No. 16	ATTACHMENT OF CONTRACTS OR COPIES THEREOF AS SUPPORTING DOCUMENT FOR PAYMENTS TO CONTRACTORS IN TRANCHES	24 Jun 2020	ADRP	Issued
FM Guidelines No. 17	AMENDMENT TO FM GUIDELINES NO. 12 OR THE GUIDELINES ON THE REFUND OF SUBSIDIES UNDER THE SOCIAL AMELIORATION PROGRAM	29 Jun 2020	ADRP	Issued
FM Guidelines No. 18	GUIDELINES ON THE PREPARATION OF SAP SUBSIDY PAYROLL AND THE RELATED LIQUIDATION REPORT FOR THE PRE-FUNDING DISBURSEMENTS TO FSP PARTNERS UNDER THE JMC NO. 2, S. 2020	11 Jul 2020	ADRP	Issued
FM Guidelines No. 19	SUPPLEMENTAL GUIDELINES TO FMG NO. 12, SERIES OF 2020 AS AMENDMED BY FMG NO. 17, SERIES OF 2020-REFUNDS OF SAP FROM BENES PAID THRU FSPs	29 Jul 2020	ADRP	Approved 8 Jul 2020
FM Guidelines No. 20	GUIDELINES FOR REIMBURSEMENT OF COMMUNICATION EXPENSES	3 Aug 2020	ADRP	issued
FM Guidelines No. 21	GUIDELINES ON THE OPENING OF SAVINGS ACCOUNT OF SPECIAL DISBURSING OFFICERS FOR THE IMPLEMENTATION OF VARIOUS DSWD PROGRAMS AND PROJECTS	6 Aug 2020	ADRP	Signed by Used 8 Jul 2020
FM Guidelines No. 22	FUND SOURCES FOR THE COVID-19 DSWD RESPONSE ACTIVITIES EMPLOYEE RELATED ADMINISTRATIVE COSTS	3 Aug 2020	BDRP	Issued
FM Guidelines No. 23	GUIDELINES ON TRANSFER OF FUNDS TO BARMM
FM Guidelines No. 24	Guidelines on SAP-Amendment to FMG 18 in accordance to MC 18 2020	7 Aug 2020	ADRP	Printed. For Initial of DWCB on 10 Aug 2020
FM Guidelines No. 25	Extension on the Deadline of Submission of Request for Modification of Funds and Obligation under Continuing Appropriation	2 Sep 2020	BDRP	Advisory on 7 Sep 2020
FM Guidelines No. 26	Reiteration on the Process of SUbmission of Budget Proposal, Request for Augmentation and Modification of DSWD Fund to DBM	15 Sep 2020	BDRP
FM Guidelines No. 27	Deadline on Submission of Financial Claims	23 Oct 2020	BDRP
FM Guidelines No. 28	Release of Fund for the Implementation of Bayanihan to Recover as One Act (RA. No. 11494)		BDRP
FM Guidelines No. 29	USE OF UNOBLIGATED ALLOTMENT RELEASE UNDER R.A 11469 (BAYANIHAN TO HEAL AS ONE ACT)		BDRP
FM Guidelines No. 30	GUIDELINES IN THE TRAVELING EXPENSES OF PERSONNEL HIRED UNDER JOB ORDER (JO)/ CONTRACT OF SERVICE (COS)		BDRP
FM Guidelines No. 31	submission of the requirements for the release of Sub-Allotment Release Order, MOdification or Reallocation and Withdrawal of Funds for FY 2021		BDRP	Released 10 jan 2023
FM Guidelines No. 32	DEADLINE OF SUBMISSION OF CY 2020 FINANCIAL CLAIMS FOR PAYMENT		BDRP	26 Nov 2020
FM Guidelines No. 33	DESIGNATION OF CONTRACTUAL EMPLOYEES AS SPECIAL DISBURSING OFFICERS	3 Dec 2020	GD	7 Dec 2022

Number Series 2021, 2022 and 2023	SUBJECT	DATE	c/o	Remarks
FM Guidelines No. 1	CURRENT AND CONTINUING APPROPRIATIONS PURSUANT TO RA Nos 11518, 11519 and 11520	07 Jan 2021	BDRP	Issued
FM Guidelines No. 2	GUIDELINES ON THE RELEASE OF FUNDS FOR FY 2021	19 Jan 2021	BDRP	Issued
FM Guidelines No. 3	ACCOUNTING ENTRIES FOR SOME DSWD TRANSACTIONS	20 Jan 2021	ADRP	Issued
FM Guidelines No. 4	DISBURSEMENTS OF OBLIGATIONS CHARGED AGAINST FY 2019 GAA	25 Jan 2021	ADRP	Issued
FM Guidelines No. 5	"GUIDELINES ON THE use of continuing appropriations pursuant to republic act nos. 11519 and 11520"	26 Jan 2021	BDRP	Issued
FM Guidelines No. 6	DISBURSEMENTS OF OBLIGATIONS CHARGED AGAINST FY 2020 GAA	28 Jan 2021	ADRP	Issued
FM Guidelines No. 7	GUIDELINES ON THE REQUEST FOR REALLOCATION AND CHANGE OF PURPOSE OF FUNDS	1 Feb 2021	BDRP	Issued
FM Guidelines No. 8	SWAB TEST REIMBURSEMENT RELATED TO TRAVELS	1 Feb 2021	ADRP	Issued
FM Guidelines No. 9	DETAILS OF BILL ATTACHED TO REIMBURSEMENT OF PERSONAL POSTPAID LINE	1 Feb 2021	ADRP	Issued
FM Guidelines No. 9	GUIDELINES ON PAYMENT OF FOOD / MEALS FOR THE CONDUCT OF TRAININGS, SEMINARS, WORKSHOPS AND CONFERENCES AND OTHER SIMILAR ACTIVITIES	29 Mar 2011	ADRP	Issued
FM Guidelines No. 10	GUIDELINES ON THE OPENING OF SAVINGS ACCOUNT OF SPECIAL ACCOUNT OF SPECIAL DISBURSING OFFICERS FOR THE IMPLEMENTATION OF VARIOUS DSWD PROGRAMS AND PROJECTS	5 Mar 2021	ADRP	Issued
FM Guidelines No. 11	GUIDELINES ON THE REPROCESSING OF PAYMENTS TO SOCIAL AMELIORATION PROGRAM BENEFICIARIES FOR THE SUBSIDIES REFUNDED BY THE FINANCIAL SERVICE PROVIDERS IN CALENDAR YEAR 2021	22 Apr 2021	ADRP	Issued
FM Guidelines No. 12	GUIDANCE ON TERMINATION OF BAYANIHAN 1	18 May 2021	ADRP	Issued
FM Guidelines No. 13	REVERSION OF ALL ACCOUNTS PAYABLE WHICH REMAIN OUTSTANDING FOR TWO YEARS OR MORE IN THE BOOKS OF THE NATIONAL GOVERNMENT AGENCIES TO THE ACCUMULATED SURPLUS OR DEFICIT OF THE GENERAL FUND OR THE CUMULATIVE RESULT OF OPERATIONS OF THE NATIONAL GOVERNMENT	18 May 2021	ADSP	Issued 28 May 2021
FM Guidelines No. 14	GUIDANCE ON THE REIMPLEMENTATION OF BAYANIHAN 2	21 May 2021	MD	Issued 27 May 2021
FM Guidelines No. 15	"NBC 586 GUIDELINES FOR THE IDENTIFICATION OF AGENCY SAVINGS UNDER THE FY 2020 GAA (RA NO. 11465) FOR PURPOSES OF AUGMENTATION OF APPROPRIATIONS THEREIN DUE TO THE CONTINUING COVID-19 PANDEMIC"	25 May 2021	BDRP	Issued 26 May 2021
FM Guidelines No. 16	AMENDMENT OF FMG NO. 11, 12 AND 14		MD
FM Guidelines No. 17	Extension of Deadline on Submission of ORS for FY 2020 Continuing Funds	14 Jun 2021	BDRP
FM Guidelines No. 18	PROCESSING OF FOREIGN DONATED GOODS CUSTOM DUTIES AND TAXES	11 Aug 2021	BDRP	Not an FMG. Memorandum from the Secretary dated 4 feb 2022
FM Guidelines No. 19	Financial Management Guidelines No. 19 (2022): General Guidelines on the Release and use of FY 2022 Fund	8 Feb 2022	BDRP	Issued
FM Guidelines No. 20	GUIDELINES ON THE USE OF THE ALLOTMENT FOR PERSONNEL SERVICES	8 Feb 2022	BDRP
FM Guidelines No. 21	Grants utilization,liquidation and refund of cash advance for the implementationof dswd programs and projects for typhoon odette and other similar cases		ADRP	Issued
FM Guidelines No. 22	GUIDELINES ON THE PROCESSING OF MONEY CLAIMS WITH DELEGATION OF AUTHORITY TO ADJUDICATE MONEY CLAIMS INVOLVING AMOUNTS NOT EXCEEDING 100,000 TO THE CLUSTER DIRECTORS/REGIONAL DIRECTORS OF THE COMMISSION ON AUDIT (COA)	15 Mar 2022	ADRP	Issued
FM Guidelines No. 23	ADDITIONAL REQUIREMENT AND GUIDELINES ON THE GRANTING, UTILIZATION AND LIQUIDATION OF ALL CASH ADVANCES	4 Apr 2022	ADRP	Issued
FM Guidelines No. 24	GUIDELINES IN THE SUBMISSION OF OBLIGATION REQUEST AND STATUS AND DISBURSEMENT VOUCHERS
FM Guidelines No. 25	PROCESSING OF REQUESTS FOR OBLIGATIONAL AND DISBURSEMENT AUTHORITIES TO THE DEPARTMENT OF BUDGET AND MANAGEMENT	20 May 2022	BDRP
FM Guidelines No. 26	EXTENSION ON THE DEADLINE OF OBLIGATION UNDER CONTINUING APPROPRIATIONS	29 Jun 2022	Budget Division
FM Guidelines No. 27	GUIDELINES ON THE EVIDENCE OF RECIPT OF PAYMENTS TO BE ISSUED BY CREDITOR/PAYEE FOR PAYMENTS RECEIVED FROM DSWD	22 Jun 2022	ADRP
FM Guidelines No. 28	SUPPLEMENTAL GUIDELINES ON THE CONDUCT OF STAFF DEVELOPMENT ACTIVITIES	27 Jun 2022	ADRP	Cancelled
FM Guidelines No. 29	PROCEDURES ON THE APPLICATION AND/OR CANCELLATION OF FIDELITY BOND OF ACCOUNTABLE OFFICERS	9 Sep 2022	CDRP
FM Guidelines No. 30	GUIDELINES IN THE TRAVELING EXPENSES OF PERSONNEL HIRED UNDER JOB ORDER (JO)/ CONTRACT OF SERVICE (COS)	11 Nov 2022	ADRP
FM Guidelines No. 31	GUIDELINES ON SAFEKEEPING AND ATTACHMENT OF CONTRACTS AS SUPPORTING DOCUMENTS FOR PAYMENTS	25 Nov 2022	ADRP	Released 10 jan 2023
FM Guidelines No. 32	GUIDELINES ON SIGNING AUTHORITY OF FINANCIAL DOCUMENTS OF THE OFFICE-IN-CHARGE	5 Dec 2022	ADRP	7 Dec 2022
FM Guidelines No. 33	GUIDELINES ON THE THE RELEASE AND USE OF FY 2023 FUND	22 Dec 2022	GD	7 Dec 2022
FM Guidelines No. 34	GUIDELINES ON THE COMPUTATION OF CASH GRANTS FOR PANTAWID PAMILYANG PILIPINO PROGRAM (4PS) HOUSEHOLD BENEFICIARIES FOR P6 2022 AND ONWARDS
FM Guidelines No. 35	FMG 35. MEMO: FINANCIAL MANAGEMENT GUIDELINES NO. 35, S. 2022, GUIDELINES ON THE USE OF THE LISTAHANAN 3 ON THE PROVISION OF CASH GRANTS TO PANTAWID PAMILYANG PILIPINO PROGRAM HOUSEHOLD BENEFICIARIES FOR P6 2022 AND ONWARDS	20 Dec 2022	Grants
FM Guidelines No. 36	GUIDELINES ON THE RELEASE AND USE OF FY 2023 UNPROGRAMMED APPROPRIATIONS	1 Feb 2023
FM Guidelines No. 37	DESIGNATION OF CONTRACTUAL EMPLOYEES AS SPECIAL DISBURSING OFFICERS	7 Mar 2023	ADRP	23 Mar 2023
FM Guidelines No. 38	GUIDELINES IN THE PREPARATION OF PROJECT PROPOSALS	13 Apr 2023	BDRP
FM Guidelines No. 39	ADDITIONAL GUIDANCE ON COLLECTIONS OF LGUs SHARE IN THE CARE AND MAINTENANCE OF THE CHILD IN CONFLICT WITH THE LAW	15 Jun 2023	CDRP
FM Guidelines No. 40	FINANCIAL MANAGEMENT GUIDELINES (FMG) NO. 40: AMENDMENT OF FMG NO. 33- GUIDELINES ON THE RELEASE AND USE OF FY 2023 FUND	14 Jul 2023	BDRP
FM Guidelines No. 41	UPDATED DOCUMENTARY REQUIREMENTS FOR COMMON GOVERNMENT TRANSACTIONS PER COA CIRCULAR 2023-004 DATED 14 JUNE 2023	29 Aug 2023	ADRP
FM Guidelines No. 42	BUDGET EXECUTION CALENDAR FOR FY 2024 BUDGET YEAR	31 Aug 2023	BDRP
FM Guidelines No. 43	"ADDITIONAL REQUIREMENTS ON REQUEST OF NOTICE OF CASH ALLOCATION (NCA) PER FMG NO. 25 (2022)"	11 Oct 2023	CDRP
FM Guidelines No. 44	AMENDMENT OF FMG NO. 29 (2022) ON THE CENOPAC REQUIREMENT FOR THE APPLICATION OF FIDELITY BOND OF ACCOUNTABLE OFFICERS	20 Nov 2023	CDRP
FM Guidelines No. 45	RELEASE OF FUNDS FOR FY 2024	27 Dec 2023

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