Ano ang For Later Release (FLR)?

Total New Appro 2020 = 2.85T, of which:
1.826T- comprehensively released
1.024T- FLR

The compre released portion are allotments released to agencies at start of year. FLR are items that can only be released if agencies submit reqts to DBM 1/x

Ano ang pwedeng i-declare as savings?
1. Accdg to Sec67 of 2020 GAA, only released allotments may be declared as savings. So pwede bawiin ang narelease na, basta di pa na-obligate at disbursed.
2. But Sec4 (v) of Bayanihan Act also allowed declaration of savings for any appro 2/x

This means regardless kung released or FLR ang budget item, basta di pa ito nagagastos ng ahensya, pwede i-declare as savings at gamitin para i-augment ang budget items na pang-COVID. 3/x

Here are Section 67&68 of the 2020 GAA that define savings & its use for augmentation. The limit on the authority to only declare as savings those unobligated released allotments was actually the subject of the SC Decision on DAP. See GR No. 209287 & the decision on the MR.

Here is Sec4(v) of the Bayanihan Act that allows the declaration of savings for appropriations, not just unobligated released allotments. This provides more freedeom & flexibility. Also, the last paragraph of the section allows for the "revival" of these discontinued items 4/x

Also, the DBM released National Budget Circular No. 580, "Adoption of Economy Measures in the Government Due to the Emergency Health Situation" - https://www.dbm.gov.ph/wp-content/uploads/Issuances/2020/National-Budget-Circular/NATIONAL-BUDGET-CIRCULAR-NO-580-dated-April-22-2020.pdf

Main items of DBM NBC 580:
1. DBM will no longer release 35% of the 2020 GAA to agencies (most probably this will be declared as savings to augment COVID response)
2. Agencies are instructed not to obligate at least 10% of MOOE & CO funds, incl funds for travel & vehicles 7/x