PCW‐NEDA‐DBM Joint Circular 2012‐01                                 Annual GAD Planning and Budgeting Guidelines  Annex C  Flowchart and Calendar in GAD Planning and Budgeting PCW LINE DEPARTMENTS /CENTRAL OFFICES Issuance of notification letters to all line departments or central offices the submission of annual GPBs and GAD ARs to PCW Issuance of notification letters to attached agencies, bureaus and regional offices for the submission of annual GPBs and ARs to central office (September) (September-October) ¾ Start of review of GPBs and GAD ARs upon receipt from line departments and central offices , but not later than March ¾Transmittal of comments and recommendation to line departments or central offices, as needed ¾Review of all GPBs and GAD ARs of attached agencies, bureaus and regional offices ¾Transmittal of comments or ¾Review of GAD ARs ¾ Submission of PCWendorsed GPBs of line departments and or central offices to DBM ¾ Return of line departments’ /central offices’ GPBs not endorsed by PCW (March) comments/recommendations ¾Transmittal of revised GPBs to central office (November -December) Review of budget of line departments or central offices (April-June) (November -December) ¾Revision of GPBs based on (January) GPBS vis-à-vis GAD ARs and recommendation to line departments or central offices as needed (September-October) DBM recommendations as needed Submission of reviewed GPBs and GAD ARs to PCW ¾Transmittal of comments Preparation of annual GPB and GAD AR for submission to line department or central office ¾Revision of GPBs based on (October-December) ¾Review of all submitted ATTACHED AGENCIES/BUREAUS /REGIONAL OFFICES Revision and submission of GPB based on PCW’s comments/recommendations, as needed (January-February) (January-February) comments/recommendations , as needed ¾Transmittal of revised GPBs Submission of the national expenditure program (NEP) for Congressional deliberation (July) and GAD ARs to central agency ¾Dissemination of PCWendorsed GPBs within the agency/bureau or regional office and to concerned units. Congress passes the GAA which embodies the approved budget of the national government (December) (March) ¾Review of revised GPBs ¾Approval and endorsement of revised GPBs ¾Return of PCW-endorsed GPBs to concerned agencies for submission to DBM (March) PCW ¾Submission of revised GPB to PCW for approval and endorsement ¾Submission of PCWendorsed GPB to DBM ¾Dissemination of PCWendorsed GPBs within and to responsible units and or offices (March) Submission of adjusted GPBs to PCW based on DBMconfirmed budget, as needed (April) Submission of adjusted GPBs to PCW, as needed 33