Latest DBM Circular on CNA renders negotiations in the public sector a "big joke" (Position paper on DBM Budget Circular No. 2011-5) We in PSLINK express our indignation at and strong opposition to the Budget Circular No. 2011-5 Supplemental Guidelines on the Grant of Collective Negotiation Agreement (CNA) Incentive for Fiscal Year (FY) 2011 recently issued by the Department of Budget and

DBM GAA, GARO, SARO Budget Execution Certified NSC Available Allotment NSC Units NSC units Disbursement Vouchers Certified OBlirS Accounting Unit Budget Unit Record to Registry of Allotments and Obligations FAR 1, FAR 1-A and FAR 1-B COA, DBM and Congress DBM Budget Call (Guidelines on the Preparation of Budget Proposal) Budget Preparation Budget Execution Documents (BEDs) Financial Plan (BED 1) Physical Plan (BED 2) Monthly Cash Program (BED 3) List of Not Yet Due and Demandable Obligations (BED No. 3-A) Program of Monthly Income (BED 4) Budget and Financial Accountability Reports (BFARs) FAR No. 1: Statement of Appropriations, Allotments, Obligations, Disbursements and Balances Implementing Guidelines on the Release of Maintenance and Other Operating Expenses (MOOE) Allocations of Senior High Schools I. Rationale 1) The Enhanced Basic Education Act of 2013 (Republic Act No. 10533) expands the basic education system from a 10-year to a 13-year program with the addition of one year of Kindergarten and two years of Budget Officers; Heads of Accounting Units and All Others Concerned SUBJECT Implemehting Guidelines of Congress Joint Resolution No. 01., dated December26,2013 . . 1.0 Consistent with the Congress Joint Resolution (JR) No. 01, as approved by the President on December 26, 2013, the validity of appropriations in the FY Savings and Augmentation & Realignment . 2 Section 25 (5), Article VI of the 1987 Constitution pertinent budget execution guidelines issued by the DBM. 11 1. Object of expenditure within an allotment class, with the exception of PS ; Updat