BLGF Memorandum Circular No. 008-2025 dated 20 February 2025

Subject: Extension of Deadline for the Submission of the Q4 FY2024 Statement of Receipts and Expenditures in the LIFT System
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BLGF Memorandum Circular No. 005-2025 dated 08 January 2025

Subject: Data Request Directly at the Regional Office Level
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BLGF Memorandum Circular No. 002-2025 dated 06 January 2025

Subject: Official Results of the 2022 Intermediate Competency on Local Treasury Examination (ICLTE) and Certificates of Rating
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BLGF Memorandum Circular No. 001-2025 dated 06 January 2025

Subject: Implementing Rules and Regulations of Republic Act No. 12001, or the “Real Property Valuation and Assessment Reform Act”
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BLGF Memorandum Circular No. 015-2024 dated 29 July 2024

Subject: Extension of Deadline for the Submission of the FY2024 Q2 Environmental and Natural Resources Data
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BLGF Memorandum Circular No. 020-2024 dated 9 December 2024

Subject: Department of Finance Order No. 074.2024: “Schedule of Income Reclassification for the First General Income Reclassification of Provinces, Cities, and Municipalities in Pursuance of Republic Act (R. A.) No. 11964”
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Republic Act No. 11964
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IRR of RA No. 11964
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Department of Finance Department Order No. 074.2024
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BLGF Memorandum Circular No. 019-2024 dated 02 December 2024

Subject: Department of Finance Order No. 076.2024:”Updated Guidelines on the Computation and Certification of Income for the Creation, Conversion, Merger or Abolition of a Local Government unit (LGU)”
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BLGF Memorandum Circular No. 017-2024 dated 19 August 2024

Subject: National Top-Performing Provinces, Cities, and Municipalities in Strengthening Local Government Finance for Fiscal Years (FYs) 2022 and 2023
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BLGF Memorandum Circular No. 010-2024 dated 19 June 2024

Subject: Performance Areas for Regional Top Performing Provinces, Cities, and Municipalities in Strengthening Local Government Finance
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BLGF Memorandum Circular No. 008-2024 dated 30 May 2024

Subject: Procedure on the Submission of Quarterly Reports on Fund Utilization and Status of Program/Project Implementation on the Shares of LGUs from the Collections of Tobacco Excise Tax
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BLGF Memorandum Circular No. 006-2024 dated 14 May 2024

Subject: DILG MC No. 2024-064: “2024 Seal of Good Local Governance:Pagkilala sa Katapatan at Kahusayanng Pamahalaang Lokal”
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BLGF Memorandum Circular No. 007-2024 dated 03 June 2024

Subject: Change Request Forms for the 2024 SGLG Assessment
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BLGF Memorandum Circular No. 004-2024 dated 11 April 2024

Subject: Proper Submission of Financial Reports
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BLGF Memorandum Circular No. 011-2023 dated 22 June 2023

Subject: DILG Memorandum Circular No. 2023-086: “2023 Seal of Good Local Governance: Pagkakilala sa Katapatan at Kahusayan ng Pamahalaang Lokal”
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BLGF Memorandum Circular No. 001-2023 dated 20 January 2023

Subject: Extension of Deadline for the Submission of the Q1 FY 2023 LGU Integrated Financial Tools (LIFT) Reports
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DOF Department Order No. 005-2023 dated 13 January 2023

Subject: Extension Deadline for the Submission of the FY2023 1st Quarter LGU Integrated Financial Tools (LIFT) Reports
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DOF Department Order No. 052-2022 dated 26 July 2022

Subject: New Reporting Deadlines for the LGU Integrated Financial Tools (LIFT) System, Amending for the Purpose DO No. 8-2011, as Amended by DO No. 034.2014
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BLGF Memorandum Circular No. 016-2022 dated 29 July 2022

Subject: NCR Top Performing LGUs in Local Revenue Generation for Fiscal Year (FY) 2021
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BLGF Memorandum Circular No. 015-2022 dated 29 July 2022

Subject: National Top Performing Provinces, Cities and Municipalities in Local Revenue Generation for Fiscal Year (FY) 2021
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BLGF Memorandum Circular No. 014-2022 dated 29 July 2022

Subject: New Reporting Deadlines for the LIFT Systems, Amending for the Purpose DO No. 8-2011, as Amended by DO No. 034-2014
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BLGF Memorandum Circular No. 009-2022 dated 24 March 2022

Subject: Change Request Forms (CRFs) for the FY 2022 SGLG Assessment
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BLGF Memorandum Circular No. 008-2022 dated 21 March 2022

Subject: DILG Memorandum Circular No. 2022-026:”2022 Seal of Good Local Governance: Pagkilala sa Katapatan at Kahusayan ng Pamahalaang Lokal”
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BLGF Memorandum Circular No. 007-2022 dated 03 March 2022

Subject: Updated Annual CPI Factors for Computation and Certifications of LGU Income Pursuant to DO No. 031.2018
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BLGF Memorandum Circular No. 031-2021 dated 01 December 2021

Subject: National Top Performing Provinces, Cities and Municipalities in Local Revenue Generation for Fiscal Year (FY) 2020
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BLGF Memorandum Circular No. 030-2021 dated 01 December 2021

Subject: NCR Top Performing LGUs in Local Revenue Generation for Fiscal Year (FY) 2020
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BLGF Memorandum Circular No. 027-2021 dated 12 October 2021

Subject: BLGF Anniversary Webinar: Mobilizing Resources Through Property Tax: Local and International Perspectives
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BLGF Memorandum Circular No. 024-2021 dated 10 August 2021

Subject: Participation of Local Government Units in the 2021 Most Business-Friendly LGU Awards of the Philippine Chamber and Industry (PCI)
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BLGF Memorandum Circular No. 023-2021 dated 09 August 2021

Subject: BLGF Electronic Financial Reporting Tool: Covid-19 Response of LGUs Annual Report on Bayanihan Grant Receipts and Expenditures and Other Donations Received by Provinces, Cities and Municipalities
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BLGF Memorandum Circular No. 016-2021 dated 11 May 2021

Subject: Change Request Forms (CRFs) for the FY 2021 SGLG Assessment
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BLGF Memorandum Circular No. 013-2021 dated 19 April 2021

Subject: DILG MC No. 2021-042: “2021 Seal of Good Local Governance: Pagkakilala sa Katapatan at Kahusayan ng Pamahalaang Lokal”
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BLGF Memorandum Circular No. 012-2021 dated 08 April 2021

Subject: Deadline for Uploading of Q1 FY2021 LGU Reports in the LIFT System
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BLGF Memorandum Circular No. 009-2021 dated 19 March 2021

Subject: Submission of Latest Approved Schedule of Market Values (SMVs) and Other Pertinent Assessment Information of LGUs
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BLGF Memorandum Circular No. 009-2021 dated 19 March 2021

Subject: Submission of Latest Approved Schedule of Market Values (SMVs) and Other Pertinent Assessment Information of LGUs
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BLGF Memorandum Circular No. 008-2021 dated 10 March 2021

Subject: Submission of the Q4 FY2020 Statement of Receipts and Expenditures (SRE) Reports through the Lift Sysytem
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BLGF Memorandum Circular No. 006-2021 dated 23 February 2021

Subject: Top Performing Provinces, Cities and Municipalities in the Local Revenue Generation for Fiscal Year (FY) 2019
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BLGF Memorandum Circular No. 002-2021 dated 02 February 2021

Subject: BLGF Electronic Financial Reporting Tool: Covid-19 Response of LGUs Annual Report on Bayanihan Grant Receipts and Expenditures and Other Donations Received by Provinces, Cities and Municipalities
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BLGF Memorandum Circular No. 001-2021 dated 22 January 2021

Subject: Proper Filling Up and Review of the Statement of Financial Operations Module in the LGU Integrated Financial Tools (LIFT) System
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BLGF Memorandum Circular No. 017-2020 dated 06 November 2020

Subject: Implementing Guidelines of Certain Provisions of Republic Act (RA) No. 11494, or the “Bayanihan to Recover as One Act”, Concerning Local Finance and Treasury Operations of Local Government Units (LGUs)
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BLGF Memorandum Circular No. 016-2020 dated 30 October 2020

Subject: Department Circular No. 003.2020: Extension of Deadlines for the Payment of Taxes, Fees and Charges of LGUs, Pursuant to Section 4 (tt) of Republic Act (RA) No. 11494
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BLGF Memorandum Circular No. 014-2020 dated 16 September 2020

Subject: BLGF Electronic Financial Reporting Tool: Covid-19 Response of LGUs Report on Bayanihan Grant Receipts and Expenditures and other Donations Received by Provinces, Cities and Municipalities
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BLGF Memorandum Circular No. 013-2020 dated 10 August 2020

Subject: Updated Annual CPI Factors for Computation and Certification of LGU Income Pursuant to DO No. 031.2018
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BLGF Memorandum Circular No. 011-2020 dated 20 May 2020

Subject: Deadlines for Uploading of Q4 FY2019 and Q1 FY 2020 Reports of LGUs in the LIFT and the ENRDMT Systems
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BLGF Memorandum Circular No. 009-2020 dated 27 April 2020

Subject: Encoding and Reporting of Bayanihan Grant for the Local Government Units (LGUs) in the LGU Integrated Financial Tool (LIFT) System
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BLGF Memorandum Circular No. 007-2020 dated 23 March 2020

Subject: Processing and Issuance of Certificate of Net Debt Service Ceiling and Borrowing Capacity for Local Government Units During the Nationwide State of Calamity Due to Coronavirus Disease 2019 (COVID-19)
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BLGF Memorandum Circular No. 006.2020 dated 17 March 2020

Subject: Temporary Suspension of Uploading of Q4 FY2019 and Q1 FY2020 Reports of LGUs in the LIFT and the ENRDMT Systems
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BLGF Memorandum Circular No. 020-2019 dated 22 November 2019

Subject: Updated Reminders in the Assessment of the Local Business Tax (LBT), Registration and Renewal of Business Permits and Licenses, and the Imposition of Local Taxes, Fees and Charges
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BLGF Memorandum Circular No. 025-2019 dated 30 October 2019

Subject: Guidelines on the Evaluation and Processing of Appointments of LocalTreasurers and Assistant Local Treasurers
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BLGF Memorandum Circular No. 023-2019 dated 19 September 2019

Subject: Guidelines on the Submission of the Statement of Indebtedness, Payments and Balances (SIPB) Reports thru the Local Government Unit (LGU) Integrated Financial Tools (LIFT) System
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BLGF Memorandum Circular No. 015-2019 dated 27 June 2019

Subject: Department Order No. 042.2019, dated 12 June 2019, entitled “Prohibiting Local Treasurers as Members of the Bids and Awards Committee and Technical Working Group”
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DILG-DOF Joint Memorandum Circular No. 2019-01 dated 17 May 2019

Subject: GUIDELINES FOR THE REVIEW, ADJUSTMENT, SETTING AND/OR ADOPTION OF REASONABLE REGULATORY FEES AND CHARGES OF LOCAL GOVERNMENT UNITS
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BLGF Memorandum Circular No. 011-2019 dated 14 May 2019

Subject: Department Order (DO) No. 031.2018, entitled “Guidelines on the Computation and Certification of Income for the Creation, Conversion, Merger or Abolition of a Local Government Unit (LGU)”
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BLGF Memorandum Circular No. 004-2019 dated 01 March 2019

Subject: Department Order (DO) No. 075.2018, entitled “Establishing the Local Government Unit (LGU) Fiscal Sustainability Scorecard (FSS) in the Bureau of Local Government Finance (BLGF)
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BLGF Memorandum Circular No. 002-2019 dated 03 January 2019

Subject: Clarification on the Basis of the Local Disaster Risk Reduction and Management Fund (LDRRMF)
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DOF Department Order No. 075-2018

Subject: Establishing the Local Government Unit (LGU) Fiscal Sustainability Scorecard (FSS) in the Bureau of Local Government Finance (BLGF)
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BLGF Memorandum Circular No. 015-2018 dated 23 July 2018

Subject: Department Order (DO) No. 031.2018 on the Guidelines on the Computation and Certification of Income for the Creation, Conversion, Merger or Abolition of a Local Government Unit (LGUs)
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DBM-DOF-DILG Joint Memorandum Circular No. 2018-1 dated 12 July 2018

Subject: Adoption of the Modified Format for the Statement of Receipts and Expenditures of Local Government Units (SRE of LGUs) and Updated Guidelines on the Preparation and Submission Thereof
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DOF Department Order No. 031-2018 dated 04 May 2018

Subject: Guidelines on the Computation and Certification of Income for the Creation, Conversion, Merger or Abolition of a Local Government Unit (LGU)
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BLGF Memorandum Circular No. 008.2018 dated 19 April 2018

Subject: Grace Period for the Submission of the 1st Quarter FY 2018 Electronic Statement of Receipts and Expenditures (eSRE) Report
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 BLGF Memorandum Circular No. 007.2018 dated 06 April 2018

Subject: Commission on Elections (COMELEC) Resolutions in Connection with the May 14, 2018 Synchronized Barangay and Sanggunian Kabataan (SK) Elections
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BLGF Memorandum Circular No. 005.2018 dated 22 January 2018

Subject: Updated Implementing Guidelines of Department Order No. 054.2016, dated 25 October 2016, on the issuance of Certificate of Net Debt Service Ceiling and Borrowing Capacity (NDSC/BC) of Local Government Units (LGUs)
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BLGF Memorandum Circular No. 8-01-2017 dated 31 August 2017

Subject: Adoption of the LGU Integrated Financial Tools (LIFT) System for the Submission of the electronic Statement of Receipts and Expenditures (eSRE) Report
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BLGF Memorandum Circular No.07-01-2017 dated 03 July 2017

Subject: DOF Department Circular No. 01.2017 (Amended Guidelines on Authorized Government Depository Banks)
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BLGF Memorandum Circular No.03-01-2017 dated 06 March 2017

Subject: ENRDMT Advisory: Clarifications on Collections of Local Government Units from Selected National Government Agencies and Government-Owned and/or Controlled Corporations
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BLGF Memorandum Circular No.02-05-2017 dated 03 February 2017

Subject: Merit Selection Plan Implementation Guidelines
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BLGF Memorandum Circular No.02-03-2017 dated 17 February 2017

Subject: Corrections/Changes of the Statement of Receipts and Expenditures (SRE) Reports Submitted in the electronic SRE (eSRE) System from Fiscal Years (FYs) 2012 – 2015.
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BLGF Memorandum Circular No.01-004-2017 dated 18 January 2017

Subject: Compliance with the Submission, Posting and Publication of the Statement of Income and Expenditures as Required under Sections 315, 352, 513 of the Local Government Code (LGC) of 1991.
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BLGF Memorandum Circular No.01-001-2017 dated 05 January 2017

Subject: Reminders in the Assessment of Local Business Tax (LBT), Registration and Renewal of Business Permits and Licenses and Payment of Community Tax.
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BLGF Memorandum Circular No. 12-003-2016 dated 27 December 2016

Subject: Proper Treatment on the Taxability of Real Properties of Banks Under Liquidation and Receivership of the PDIC
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BLGF Memorandum Circular No. 12-002-2016 dated 14 December 2016

Subject: DILG-NEDA-DBM-DOF Joint Memorandum Circular No. 1 Series of 2016 on the Updated Guidelines on the Harmonization of Local Planning, Investment Programming, Resource Mobilization, Budgeting, Expenditure Management, and Performance Monitoring and Coordination in Fiscal Oversight
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Joint Memorandum Circular No. 1 Series of 2016 dated 18 November 2016

Subject: Updated Guidelines on the Harmonization of Local Planning, Investment Programming, Resource Mobilization, Budgeting, Expenditure Management, and Performance Monitoring and Coordination in Fiscal Oversight
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Memorandum Circular No.12-004-2016 dated 19 December 2016

Subject: Conduct of Continuing Professional Development (CPD) Courses: Training on the Philippine Valuation Standards (PVS)
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BLGF Memorandum Circular No. 11-003-2016 dated 17 November 2016

Subject: DOF Department Order No. 054-2016: Streamlining the Certification of Net Debt Service Ceiling and Borrowing Capacity of Local Government Unit (LGUs)
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 BLGF Memorandum Circular No. 11-002-2016 dated 4 November 2016

Subject: BSP Circular No. 926 Series of 2016: Guidelines in Processing Requests for Monetary Board Opinion on the Monetary and Balance of Payments Implications of Proposed Domestic Borrowings by Government Entities Pursuant to Section 123 of Republic Act No. 7653
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BLGF Memorandum Circular No. 10-005-2016 dated 20 October 2016

Subject: “Civil Service Commission (CSC) Opinion on the Notice of Separation of Local Treasurers”
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 BLGF Memorandum Circular No. 10-001-2016 dated 03 October 2016

Subject: “Policy on Employment in the Government Service of Filipino Citizens with Dual Citizenships”
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 Memorandum Circular dated 03 October 2016

Subject: Memorandum Circular No. 06 entitled “ENJOINING ALL GOVERNMENT OFFICIALS AND EMPLOYEES TO STRICTLY OBSERVE AND COMPLY WITH THE PROHIBITION AGAINST GOING TO GAMBLING CASINOS”
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BLGF Memorandum Circular No. 10-004-2016 dated 19 October 2016

Subject: Department Order No. 049-2016 dated 05 September 2016 on the Inclusion of Environment and Natural Resources Data in the Electronic Statement of Receipts and Expenditures System for Local Treasurers
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BLGF Memorandum Circular No. 10-003-2016 dated 24 October 2016

Subject: Conduct of Continuing Professional Development (CPD) Courses: 2nd School of Training on the Philippine Valuation Standards
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BLGF Memorandum Circular No. 16-2016 dated 12 August 2016

Subject: Participation of Local Government Units in the 2016 Most Business-Friendly LGU Award of the Philippine Chamber of Commerce and Industry
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BLGF Memorandum Circular No. 18-2016 dated 10 August 2016

Subject: Department of Finance Circular (DC) No. 002.2016 Extending until June 30, 2017 the Period for Compliance with Section 5.2 of DC No. 001-2015, as amended by DC No. 003.2015, the “Revised Guidelines on Authorized Government Depository Banks”
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BLGF Memorandum Circular No. 15-2016 dated 28 June 2016

Subject: Conduct of Continuing Professional Development (CPD) Courses
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BLGF Memorandum Circular No. 05-2016 dated 26 February 2016

Subject:  Guidelines on the Issuance of the Certificate of Net Debt Service Ceiling (NDSC) and Net Borrowing Capacity (NBC) to Local Government Units (LGUs) and on the Timely Monitoring and Reporting of LGU Loans and Borrowings
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BLGF Memorandum dated 14 March 2016

Subject:  Technical Advisory on Data Capturing of Advance Payment Collections
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BLGF Memorandum dated 18 January 2016

Subject:  New format for common use forms to be used starting January 1, 2016
DOWNLOAD SIGNED MEMORANDUM
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BLGF Memorandum Circular No. 28-2015 dated 1 December 2015

Subject: Department Order No. 110-2015 dated 27 November 2015 on the Basic Competency for Local Treasury Examination and Ethics-Oriented Personality Test
DOWNLOAD MEMORANDUM CIRCULAR NO. 28-2015

BLGF Memorandum Circular No. 22-2015 dated 2 October 2015

Subject: Submission of Registration and Application Forms for the Basic Competency for Local Treasury Examination (BCLTE) and Ethics-Oriented Personality Test (EOPT)
DOWNLOAD MEMORANDUM CIRCULAR NO. 22-2015
DOWNLOAD FORM 1 (BCLTE & EOPT)
DOWNLOAD FORM 2 (EOPT)
DOWNLOAD FORM 3 (BCLTE)

DOF Department Order No. 059-2015 dated 28 May 2015

Subject: Electronic Submission of the Quarterly Report on Real Property Assessments (QRRPA)
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BLGF Memorandum Circular No. 07-2015 dated 17 April 2015

Subject: Extension of Deadline for Submission of Electronic Statement of Receipts and Expenditures (eSRE) for FY 2014 – All Quarters and FY 2015 – First Quarter.
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BLGF Memorandum Circular No. 08-2015 dated 21 April 2015

Subject: Guidelines in the submission and reviewing of eSRE reports pursuant to Department Order No. 034-2014 dated 26 May 2014, Amending Sections 3, 8 and 9 of the Department Order No. 8-2011 dated 11 February 2012.
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DOF Department Order No. 006-2015 dated 20 January 2015

Subject: Performance Standards for Local Treasurers and Assistant Treasurers
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BLGF Memorandum Circular No. 19-2014 dated 25 April 2014

Subject: Real Property Tax Exemption of the Government Service Insurance System (GSIS) properties pursuant to Republic Act No. 8291; and the Supreme Court (SC) Decision in the case of “Government Service Insurance System vs. City Treasurer and City Assessor of the City of Manila (G.R No. 186242), promulgated on December 23, 2009”.
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DOF Department Order No. 034.2014 dated 26 May 2014

Subject: Amending Sections 3, 8 and 9 of the Department Order No, 8-2011 dated February 11, 2011
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BLGF Memorandum Circular No. 20-2014 dated 14 May 2014

Subject: Guidelines and Procedures on the Payment of Estate and Real Property Taxes on Agrarian Reform Covered Agricultural Lands
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BLGF Memorandum Circular No. 111-2013 dated 23 December 2013

Subject: Reassessment of Real Properties affected by natural and Man-made destructions
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BLGF Memorandum Circular No. 101-2013 dated 13 November 2013

Subject: Real Property Tax Exemption of the Philippine Ports Authority (PPA) pursuant to the EN BANC DECISION OF THE SUPREME COURT (SC) in the case of “Manila International Airport Authority (MIAA) vs. City of Paranaque, et.al., “(G.R.No.155650) promulgated on July 20, 2006.
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DOF Department Order No. 8-2011 dated 11 February 2011

Subject: Adoption of the Statement of Receipts and Expenditures as the Official Reporting System on Local Government Fiscal and Financial Operations and Providing the Rules and Regulations
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