DBM CIRCULAR LETTER NO. 99-17, December 13, 1999

OBLIGATIONS INCURRED IN EXCESS OF ALLOTMENT

National Administrative Register December 13, 1999
Download PDF Source



1.0       Pursuant to existing budgeting and accounting and auditing
rules and regulations, incurrence of obligations by agency should be
limited to the allotment received;

2.0       Officials/employees who will authorize the
incurrence/payment of obligations in excess of allotment received shall
be jointly and severally liable to the Government for the full amount
paid or received pursuant to the provisions of EO 292 (the Revised
Administrative Code of 1997) and PD 1445 (the Government Auditing Code).

3.0       For your strict compliance.

Adopted: 13 Dec. 1999

(SGD.) BENJAMIN E. DIOKNO
Secretary