department of agriculture and department of budget …

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DEPARTMENT OF AGRICULTURE AND DEPARTMENT OF BUDGET ANDMANAGEMENT

JOINT MEMORANDUM CIRCULAR NO Series of 2021

TO : ALL UNDERSECRETARIES, ASSISTANT SECRETARIES AND BUREAU/SERVICE DIRECTORS OF THE DEPARTMENT OF AGRICULTURE (DA) AND DEPARTMENT OF BUDGET AND MANAGEMENT

ALL DA REGIONAL EXECUTIVE DIRECTORS

SUBJECT : GUIDELINES ON THE UTILIZATION OF ENGINEERING AND ADMINISTRATIVE OVERHEAD (EAO) EXPENSES FOR THEIMPLEMENTATION OF AGRICULTURAL AND FISHERIES

_________________ INFRASTRUCTURE PROJECTS IN THE DEPARTMENT OF AGRICULTURE

I. RATIONALEThe Department of Agriculture is tasked to implement vital infrastructure projects for the benefit of the agriculture sector. The provision for Engineering and Administrative Overhead (EAO) expenses is aimed at promoting the timeliness and quality of the infrastructure projects.Pursuant to the Special Provision No. 12 under DA-OSEC of the FY 2021 General Appropriation Act (GAA), the DA is authorized to deduct engineering and administrative overhead (EAO) expenses not exceeding one percent (1%) of the project funds for small scale irrigation projects and other infrastructure projects costing more than One Million Pesos (PI,000,000.00). In compliance with the FY 2021 President’s Veto Message on the said SP, this Circular is being issued jointly by DA and DBM.II. SCOPE AND OBJECTIVESThis Joint Memorandum Circular (JMC) provides the general guidance on the allowable deductions, usage, and accounting of the engineering and administrative overhead (EAO) expenses authorized under FY 2021 GAA.It shall cover all small-scale irrigation projects and other infrastructure projects under the Office of the Secretary (Central Office, Regional Field Offices, Agricultural Training Institute (ATI), Bureau of Animal Industry (BAI), Bureau of Agricultural Research (BAR), Bureau of Plant and Industry (BPI), Bureau of Soils and Water Management (BSWM) and, Bureau of Agricultural and Fisheries Engineering (BAFE)) which satisfy the following requirements:a. The project has a total project cost of more than One Million Pesos (PI,000,000.00);b. The project is funded under the FY 2021 GAA;c. The project is listed under the Programs/Activities/Projects (P/A/Ps) of Irrigation Network services (INS) and Provision of Agricultural and

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Equipment Facilities (PAEF), and will subsequently be turned over to farmer organizations, Local Government Units (LGUs), or academe;d. The project is either implemented by contract or downloaded to the LGUs;e. The project has civil works component, either partial or whole; andf. The project either consist of a single project or subprojects of the same type or complementary which is procured as one lot and with only one (1) Approved Budget for the Contracts.This Circular shall not cover the implementation of foreign assisted projects. Similarly, FMR projects whose implementing funds are transferred to the Department of Public Works and Highways (DPWH) are not covered by this guideline.III. DEFINITION OF TERMSFor the purpose of this JMC, the following terms shall apply:1. Agricultural Infrastructure Project - refers to the construction, improvement, repair, rehabilitation and maintenance of agri-fisheries facilities that facilitate the production, procurement, processing, preservation and trade.2. Implementing Agency - refers to the DA Central Office, bureaus, and Regional Field Offices whose budget is subsumed under the Office of the Secretary, and are authorized to implement agricultural infrastructure projects.IV. ALLOWABLE EXPENSESThe EAO expenses shall primarily be used for expenses directly related to project implementation. Following the Special Provision No. 12 of the FY 2021 GAA, the authorized EAO expenses shall be limited to:1. administrative overhead including the hiring of individuals engaged as job orders or contract of service or such other engagement of personnel without any employer-employee relationship;

Transportation expenses including per diem, gasoline, vehicle rental and contracted vehicle- Postage and courier

- Communication equipment and allowance (load)- Common office supplies and materials- Purchase of health and medical supplies (e.g. PPEs, tents, etc.)

Training, meetings/workshops related to project activities (meals and kits)2. pre-construction activities such as topographic survey, detailed engineering design, and as-staked plan, among others;3. construction supervision, monitoring and project management;4. conduct of constructors’ performance evaluation system (CPES); and5. testing, evaluation and quality control.

V. PROCEDURES1. Based on the approved project cost, the Implementing Agency shall allocate not more than one percent (1%) of the project funds for EAO. The project costs shall then be recalculated and the remaining amount shall be reflected in the revised Program of Work. The recalculated cost shall serve as the Approved Budget for the Contract (ABC) of the project.2. The EAO cannot be charged for projects that have been bidded out prior to the approval of this JMC.3. All EAOs may be pooled as a common fund but its utilization will be confined within the same P/A/P and banner program. The Implementing Agency shall prepare corresponding BP 201B (Annex A), EAO Request for Utilization (Annex B), Financial Plan (Annex C), Physical Plan (Annex D) and Budget and Financial Accountability Reports (Annex E) using the prescribed forms which shall be duly approved by the head of the Implementing Agency. The Accounting Office of the Implementing Agency shall be furnished with the approved financial documents.4. The work and financial plan of EAO may be revised or amended subject to the approval of the head of the Implementing Agency. The revised or amended WFP shall be submitted to the DA and copy furnished BAFE and Banner Program, if applicable, for their reference and guidance.5. The EAO expenses shall be treated or booked-up as capitalized expenditures and forms part of the project cost.6. In case that an infrastructure project has to be terminated prior to its implementation/construction, charging of EAO is NOT allowed. However, for project whose construction has already started and its physical accomplishment has reached at least 50% based on the Statement of Work Accomplished, EAO can be deducted and utilized accordingly. Provided, that no additional EAO will be deducted for the completion of the project7. Variation works resulting to increase or decrease of the project cost shall NOT entail any increase in the amount of EAO.8. The EAO shall be utilized within the funding year. Any unobligated or undisbursed EAO by the end of the funding year shall be reverted to the unappropriated surplus of the General Fund and shall not thereafter be available.9. For the effective monitoring and utilization of the EAO, the Implementing Agency shall submit Utilization Report on a quarterly basis to the DA Accounting Division copy furnished BAFE and Banner Program, if applicable.10. The BAFE will monitor and evaluate the implementation of this JMC. It shall continuously gather feedback on the implementation of this guideline from the concerned internal and external stakeholders.

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VI. GOVERNING CLAUSE1. Disbursements or expenditures by the DA in violation of this guideline shall be void and shall subject the erring officials and employees to disciplinary actions in accordance to existing penal laws.2. All releases, transfer of funds, payment, reimbursements and preparation of books of accounts made pursuant to this JMC shall be subject to pertinent laws, government budgeting, accounting and auditing rules and regulations and Government Procurement Reform Act.3. Issues arising from the implementation of this JMC shall be resolved jointly by DA and DBM.VI. SEPARABILITY CLAUSEThe provisions of this JMC are hereby declared separable and if any clause, sentence provision or section hereof should be declared invalid, such invalidity shall not affect the other provisions of this Circular.

VII. EFFECTIVITYThis Joint Memorandum Circular shall take effect immediately.M AY 2 7 2021

ApprovedWILLIAM D. D/Secretary,

,n replying pis cue For Signature: S-05-21-0467

Received : 27/06/2021 09:10 AM

replying pis cite this code

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ANNEX ABUDGET PROPOSAL (BP) 201B NAME OF AGENCY:FY:DEPARTMENT:

DEPARTMENT OF AGRICULTURE

AGENCY:APPROPRIATION SOURCE (Please check): YEAR (Please check):

New Appropriation (Regular Agency Budget)

Automatic Appropriations

Continuing Appropriations

Others

2020 • Actual Obligations2021 • Current Program2022- Total Proposed Program

X TIER 1

TIER 2

PROGRAM/

ACTIVITY/

PROJECT

Key

Program

Code[5)

Travelling

Trainin9

And Works h

ops

Supplies & Materials Communication Semi Expendables (SE) Survey Professional Sen/ices Repairs and Maintenance

Advertising

Representation

(ex.Meetings)

Printing

and

Publication

Rent/

Lease

(ex.Vehicle)

Other

MOOE

TOTA L

Office

Supplies

Other

Supand

Mat

Load

Allowanee

Postag«

Courier

Comm

Equipment

Furniture

andFixtures

STE

ICT

Parcellary

Survey

GeotechnicalInvestigation

Consultancy

OtherPS

(COSSalary

)Motor

VehicleICT

STE

Furnitureand

Fixture

Comm

Equipment

d ) a (3) (4) (S i (6) (?) (S) (10)ini

(12) (13) (14) (15) (16) c? i

( IB

)

(1

9) (20) (21) (22) (23) (24) (25) (* )

A P R O G R A M S

1. G eneral Administration

and Support

a. Activity 1

1. Sub-Activity 1

B A F E

T O T A L A l

II. Support to Operations

a Activity 1

1. Su b-Activity 1

2. Sub-Activity n

T O T A L A l l

III. Operations

MFO 1

a. Activity 1

1. Sub-Activity 1

MFO 2

b. Activity n

1. Sub-Activity 1

TOTAL A.III

TOTAL PROGRAMS AMD ACTIVITIES

B. PROJECTS

I. Locdly-Funded Projectsa Establishment of

Farm Mechanization Innovation and Service Centers

Sub-Toy

II. Foreign-Assisted Projects

a. Project 1

Sub-Toy

TOTAL OBLIGATIONS

P re pared t y: Approve d by;

Head, Engineering Office Agency Head

Including Associated Cost by P/A/P

ANNEXB

EAO REQUEST FOR UTILIZATION

Department/Agency: __________

I. SOURCE AND AMOUNT OF EAO

Name of the Project(s) Amount EAO (1% of Approved Amount)

TOTAL

II. UTILIZATION OF EAO

PAP /BANNER PROGRAM

EAO Expense Items Amount

1. Administrative Overhead2. Pre-Construction Expenses3. Construction Supervision, Monitoring and project Management4. Conduct of Constructors' Performance Evaluation System5. Testing, Evaluation and Quality Control

TOTAL

Submitted by: Certified Correct:

Head, Engineering Unit Chief, Accounting Unit

Approved by:

Head of Agency

FINANCIAL PLAN TEMPLATEANNEX C

CY____________ Quarterly Disbursement Program( In Thousand Pesos)

PROGRAM/ACTIVITY/PROJECT

UACSCODE

TOTALCASHPROGRAM

TAXREM.ADVICE(TRA)

PROGRAM NET OF TRA

QUARTER 1 QUARTER 2 QUARTER 3 QUARTER 4

JAN FEB MAR TOTAL APRIL MAY JUNE TOTAL JULY AUG SEP

TOTAL OCT NOV DEC TOTAL TOTAL

1 2 3 4 5 6 7 8 9=6+7+8

10 11 12 13=10+11+12

14 15 16 17=14+15+16

18 19 20 21=18+19+20

22

A. PRORAMSII. SUPPORT

TO OPERATION

MOOECO

Field ProgramManagementActivities

MOOE

III. OPERATIONSMOOE

CO

Agricultural and Fishery Regulatory Support ProqramQuality Control And Inspection

MOOECO

Registration and Licensing

MOOE

COTOTAL PROJECTSGRAND TOTAL

MOOECO

TAX Remittance Advice

MOOECO

Submitted by: Certified Correct:

Head, Engineering Unit or representative Chief, Accounting Unit

Approved by:

Head of Agency / RED

ANNEX D

PHYSICAL PLAN TEMPLATE

Department of Agriculture,Name of Agency:________Physical P lan___________F Y _____________________

EXPENSE CLASS/MAJOR FINAL OUTPUT / PAP STATEMENTS/PERFORMANCE INDICATORS DESCRIPTION

Unit of Measure

BUREAU OF AGRICULTURAL AND FISHERIES ENGINEERING

Current Year's AccomplishmentPHYSICAL TARGET

Actual Estimate

Total( Jan 1- Sept 30)

( Oct 1- Dec 30)

1stQuarter

2ndQuarter

3rdQuarter

4thQuarter

TOTAL

SUPPORT TO OPERATIONSMaintenance and Other Operationg Expenses (MOOE)

1. administrative overhead including the hiring of individuals engaged as job orders or contract of service or such other engagement of personnel without any employer-employee relationship;

Transportation expenses including p e r diem, gasoline, vehicle rental and contracted vehicle _ -

Postage and courier - -

Communication equipm ent and allowance (load) - -

Common office supplies and m aterials - -

Purchase o f health and m edical supplies (e.g. PPEs, tents, etc.)

Training, m eetings/w orkshops related to project activities (meals and kits)

OPERATIONS

Maintenance and Other Operationg Expenses (MOOE)

2. Agricultural Infrastructure pre-construction activities such as topographic survey, detailed engineering design, and as-staked plan, among others;

parcellary survey - -

geotechnical investigation - -

3, Construction supervision, monitoring and project management;

Scientific and Technical equipm ent (Hardware and software)-

IC T equipm ent and supplies (e.g. laptop, camera, videocam, drone) to support the monitoring and geo-tagging activities o f the engineers

-

Creation o f information and m ultimedia materials related to the project -

Developm ent o f information and application system fo r the effective monitoring o f projects -

AGRICULTURAL AND FISHERY REGULATORY SUPPORT PROGRAM

Maintenance and Other Operation Expenses (MOOE)

4. conduct of constructors' performance evaluation system (CPES)

honoraria o f evaluators;

5. testing, evaluation and quality control.

system testing and commissioning

Final Inspection

Turnover and acceptance o f beneficiary

Submitted by:

Head, Engineering Unit or representative

Approved by:

Head of Agency

ANNEX E -1

STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS, DISBURSEMENTSAND BALANCES As at the Quarter Ending_ _ _ _ , 20

FAR No. 1

Department ; Department of Agriculture (DA)Agency/Entity : Office of the SecretaryOperating Unit : _ _ _ _ _ _ _ _ _ _ _ _ _ _ _Organiaaticn Code (UACSJ:_ _ _ _ _ _ _ _ _ _ _ _ _ _ _

l Current Year AppropriationsSupplemental Appropriates Continuing AppropriationsFund Cluster

M a t a U A C S C C D C

A p p r c p r a t io n A l l e t r w n t s C u r re n t Y e a r O b S ija t tw is C u r r e n t T e a r D b l w r s e i M r t s S a l i m

A u t h o r r e d

A p p ro p r ls t fo n

A i^ u s & r e r t s (T ra n s fe r

! T c ) / F i w v

M o d if ic a t io n s /

A u g m e n ta t io n s }

A d ju s te d

A p p m p r ta fo n s

A llo tm e n t s

R e c e iv e d

A d ju s tm e n t s

[R e d u c tio n s ,

M o d e r a t io n s /

A u g m e n ta t io n s }

T r a n s fe r To T r a n s fe r F ro mA d ju s t e d T o ta l

A l lo tm e n t s

I s : Q u a r te r

E n t f r . i

M a r c h 31

i W Q u a r te r

EnrSng

l u « 3 0

3 rd Q u a r te r

E n d jo i

S e p t e m b e r s

4 th Q u a r te r

M n |

D e c e m b e r 3 1

T o ta l

1 s t Q u a r te r

E n d in g

M a r t i 3 1

2 n e Q u a r te r

E nding

J u n e s

3 rd Q u a r te r

E nd ing

S e p t e m b e r 3D

4 t k Q u a r te r

E nding

D e c e m b e r 31

T o ta lU n r e le a s e d

A p p ro p r ia t io n s

U n o b l ig a t e d

A l lo t m e n t

U n p a id ( M g a t i o o s

| 1 S - 2 I 3 «

D u e a n d

D e m a n d a b ie

N o t l e t D u e a n d

D e m a n d a b ie

! " i 2 - I k 4 W { • 7 k 8 k 9 • 1 0 # f ! 7 ) - W ' 1 1 ■ 1 2 ' 1 3 k . 1 4 • M + 1 M M ' I S ■ 1 7 k 1 3 ' 1 9 - & M + 1 M 9 - a ^ S - l f l • 2 2 = 4 1 6 -1 5 ) • 2 3 k 2 4 k

S p e c f ic k e p t o f U a f c n a i G c t e T w e n t A $ e n a » s l i f l U W

, d r r ud S o s p c r t IQOffH KHSXKHKW)

5 ^ is a B a g e s « « a s d s i E « # 2 o M O D D X C D

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mr a a

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o f D e r m n e l B e n e f it s 1 E + H

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S M t a e r i A t a * t o t a t a k * y .

I S

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S u p p o r t to O p e r a t io ns g > a )o oooQ (xo ooo

W D f M i o n a n d C o r r m u r a o t io n Te ch n o lo g ',' 1IC T ] m a n a g e m e n t s u p p o r t 2E+1 4

R

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f « b

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P u W tc if s f o m t ^ ic n se w ic e s 2E+1 4

R

H D O t

f I N B t

CD

S i i - T o d , S u p p o r t t o O p e r a tio n s

P S

M O O E

H N E X

C O

A G R IC U L T U R A L M A C H N B T f , E Q U P M E N T , FA Q U T1E S A N D IN F R A S T R U C T U R E S PR O G R A M 31 0200000000000

A G R IC U L T U R A L M A C H W B R Y , E Q U P M E N T , A N D FA C R JT IE S S U P P O R T S B I V C E S S U B -P R O G R A M 31 0201000000000

P ro v is io n o f Ag r ic u lt u r a l E q u ip m e n t a n d F a d l i l ie s (P A E F) o n t h e N a tio n a l R ic e P ro gram 1 1 M C '1 E + M

PS

M O O E

CO

P A E F c n th e N a tio n a l L v e s t c c k P ro gram I IO Z C ' IE + M

P S

M O O E

C D

P A E F c n t h e N a tio n a l C o m P ro g ra m 1 M ' 1 E * M

P S

M O O E

C O

P A E F c n th e N a tio n a l H ig h -V a lu e C ro p s D e v e lo p m e n t P ro gram I K S B l E t H

P S

M O O E

CC ’

P A E F c n th e P ro m o tio n a n d D e v e lo p m e n t o f O rg a n ic A g r ic u lt u r e Pro gram 1 1 0 2 01E + 14

P S

M O O E

CC'

R E 5E8 V ED

P S

M O O E

CC'

IR R lG A n O N N E T W O R K S E R V IC E S ( I S ) SU B -P R O G R A M J . B B 0 S + 1 4

IN S o n th e N a t io n a l Rice P ro gram 1 1 0 2 B 2 & M

P S

M O O E

CC'

IN S o n th e N a t io n a l C o m P ro gram 1102C-2E+14

P S

M O O E

CC'

IN S o n th e N a t io n a l H ig h -V a lu e C ro p s D e v e lo p m e n t P re g ram 1 T 0 K 2 E + 1 4

P S

M O O E

C O

O t h e r W a te r R e s o u ro e s P ro je cts 1 1 0 2 02E + 14

P S

M O O E

CC'

IN S o n t h e P ro m o tio n a n d D e v e lo p m e n t o f O r g a n ic A g rk u lt u re 1 B 0 H E + H

P S

M O O E

CC'

R E SE R V ED

P S

M O O E

CO

S u b -T o ta l, O p e r a b o m

P S

M O O t

F I I E X

C O

S u b -T o t a l , ! , A g e n c y S p e c if ic B u d g e t

P S

M O O t

F N E X

C O

K M U m i M O f l H f , E Q U IP M E N T , F A Q L f T E A N D IN F R A S T R U C T U R E S P R O G R ftW 1 M + 1 4

IR R IG A T IO N N E T W O R K S E F ft IC ES | I I S ] S U B P R O G R A M I M M f lA

Other Water Resources Projects BJLD202E+M

PSS u b -T o ta l 1 . A u t o m a tic A p p r o p r ia t io n s

P S

M O O t

F H B

C O

S u b -T o ta l I I S p e d a l P u rp o se Fu n d

P S

M O O t

F l l t X

C O

G R A N D T O T A L

P S

M O O t

FinOt

C O

Recapitulation by 00:

1. A g e n c y S p e c if ic B u d g e t

IECHNKAL AND SUPPORT SERVICES PROGRAM 3iDioaxxra»oo

AGRICULTURAL W ( M . EQUIPMENT, FA0UT1BANDINFRAST«UCTURESPR0G8AH 3 1 0 2 C « C C «

AGRICULTURE AND FISHERY POUCT PROGRAM 3iD3ca)ocaioooo

Certified Conett Certified Correct Recommending Approval: Approved by:

Chief, Budget Section Chief, Accounting Section Director of Financial Management Service |FMS) or Equivalent

ANNEX E-2

STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS, DISBURSEMENTS AND BALANCES AsatAet^jarterEnding_ _ _ _ _ _ _ _

FAR No, 1 4

Department : Department of Agriculture (DA)Agency/Entity : Office of the SecretaryOperating Unit : Bureau of Agricultural and Fisheries EngineeringOrpnizatior Code (UACS): 05 001 0200008Fund Cluster : 01-Regular AgencyFund_ _ _ _ _ _ _ _ _

Particulars IM O C O K

S w i n l i t n A to n e t< f e M M t f t a f e s t e r t M i i i w W Baianos

Authorieed

ApctcpriMior

(Toj/Fiwn

W t e i s /

A u j x i H i a l

M is te d

Spprocnatkrct e n t s t e d

Adjustments

(Reductions,

Notifications/

A u pw rta tiw s l

Transfer Totransfer

rto n

W iis tw i Total

A lictm eifc

K f e r B 2nd g a rte r J rd f ta fc r ^ f iO a te r

M

1st Quarter 2nd Q w tt r M I M i i t h b a rte r

1 ® Iliereleased

Aporopriatiws

UncW pteo

t e n t

linpa idC iga tio iKe .j.,,tnfflOjl Ewing M U c * s h t n M U Eficng E f l t y ( M b M

Mar. 31 Ai k 30 Dec. 31 U t . i l i m i t S i r , I i n i

S w a S

f e n a h

i l l

to t fe tD iie n d

teawidable

1 1 t i 2 i & m ■ 8 H 7 \ 8 | » • W M W U f a ; i b : a k 1 H 1 W M M C , IS • 17 ’ 18 > 18 | * a w • , ra f is - is ) > s ■ x :

t W p n i U p

Spedfk Budgets of Hationa' Gorerrmert Agencies IS D N

Personnel S e im s S 0 K B B 0

BasicSalaiy-Qriiian mamOtterCompersation n m

Represertation A llw a n a IRA) m m

TranspwtatiDn Allwrance (TA) m m

IflaiRtnance and Otter D p e r r t i f bpenses sura®M a g O p t i s i i SSI®

TrarelingE»penses-Lc3al a nTiainin§ Expenses

Training Expenses 5B2BBURSupplies and M a t E r i a h Eipenses s o w

Office Supplies Expenses

IC IO ffke Supplies S U M )

Office Supplies G p s e s s o nAccountable fo u rs Experses SBBBBDFueLOiland Liiarican^ Eipenses 502308(10

Serai-Expendable Vfechineryand Equipment Eipenses

Office Equipment m mInformation and CommunicationsTediralogy Equipment <mmCwnmumcation Equ^rrerit W W

Semi-Expendable Fumituie, Futures and Books Eipenses

Other Supplies endMatenals Eipenses 502H990DO

ANNEX E-3

FAR No. 1-BLIST OF ALLOTMENTS AND SUB-ALLOTMENTS

As at the Quarter Ending_ _ _ _ _ _ _ _ _ _ _ _ _ 20_ _ _

Department: Department o f Agriculture (DA) Agency: Office of the SecretaryOperating Unit:_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _Organizational Code (UACS):_ _ _ _ _ _ _ _ _ _ _ _ _Fund Cluster:_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

X_ _ _ _ _ Current Year AppropriationsSupplemental Appropriations

_ _ _ _ _ _ Continuing Appropriations

N il IIl F u n d in g S o u r c e A llo tm e n t S u b -A llo tm e n t t o R e g io n s / O p e r a t in g U n its T o t a l A llo tm e n t s / N e t o f S u b -A llo tm e n tsR e fe r e n c e N u m b e r D a te D e s c r ip tio n U A C S C o d e P S M D O E F IN E X CO T O T A L P S M O O E F IN E X C O T O T A L P S H O O E F IN E X CO T O T A L5 7 9 10 = l l 12 13 14 15 = 16 17 18 19 ZD =i 16+7+8+9)A A llo tm e n ts R e c e iv e d F ro m D B M1l120 Su b to tal A llotm en t

B . S u b -A llo tm e n t R e ce iv e d F ro m a n t r a l O tfir e1718

is?(l Sub to tal A llo tm en tT O T A L A L L O T M E N T

S u m m a r y b y F u n d in g S co n ce :Agency Specific Budget 01101101RLIP 01104102Miscellaneous Personnel Benefits Fund 01101406

CERTIFIED CORRECT: RECOMMENDING APPROVAL: APPROVED BY:

NAMEChief, Budget Section NAMEDirector of Financial Management ServicefFMS) or Equivalent NAMEHeadjaf Agency or Authorized Representative

department of agriculture and department of budget …

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