1.0 Pursuant to NBC 463, all appropriations under the current year agency budgets, except those enumerated under Section 3.2, are considered comprehensively released.

2.0 Agencies that find it essential to realign funds as a result of revisions/adjustments in work programs to meet performance targets shall be authorized to do so, subject to restrictions and limitations on realignments provided in the General Provisions, RA 8745 (1999 GAA);

3.0 For the purpose of setting performance targets, agencies shall accomplish the form and submit this together with their ABMs and Annual Cash Program as required under NBC 463.

4.0 Accordingly, agencies can effect in the ABM, proposed augmentation/realignments authorized under the 1999 GAA, as follows:

4.1 Office of the President, Congress of the Philippines, Constitutional Offices including the Office of the Ombudsman, Commission on Human Rights and the Supreme Court:

4.1.1 Augmentation from savings in other items of their respective appropriations.

4.2 Other National Government Agencies

4.2.2 Augmentation authorized under Section 3.6.1 and 3.6.2 of NBC 463;

4.2.3 Realignment from one foreign-assisted project to another pursuant to Section 60, RA 8745;

4.2.4 Realignment/relocation of capital projects in cases of imbalanced allocation of projects, duplication and funding overlaps pursuant to Section 59, RA 8745;

4.2.5 Allocation for electronic interconnection through the internet pursuant to Section 61, RA 8745.

5.0 Realignment of 1998 released appropriations for obligations in 1999 can likewise be effected in the ABM, subject to conditions/restrictions under pertinent sections of the 1998 and 1999 GAA;

6.0 The ABM with the above realignment shall be accepted. Agency Heads shall be held accountable for any violation of the conditions for realignment under the Provisions of RA 8745.

7.0 All other realignments not covered by Item 4.0 above shall be submitted to DBM for approval. Realignment from a foreign-assisted project to a locally-funded project is discouraged.

8.0 In addition, agencies with Regional Offices shall submit an updated regional breakdown of their current year's budget as reflected in ABMs not later than February 15, 1999. The updates shall include the regional distribution of the regionwide and nationwide lump-sums under the agencies' respective budgets.

9.0 For strict compliance.

Adopted: 04 Feb. 1999

(SGD.) BENJAMIN E. DIOKNO
Secretary