REVENUE MEMORANDUM CIRCULAR NO. 23-2014 issued on April 14, 2014 publishes the full text of Circular Letter No. 2013-16A issued by the Secretary of the Department of Budget and Management entitled “Clarification of Circular Letter (CL) No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps)”.

        For purposes of providing the Bureau of Treasury (BTr) advance information on the cash requirements of agencies pertaining to A/Ps, the following procedures shall be observed:

1. National Government Agencies and their operating units shall:
   1. Prepare, in four copies, a Summary of LDDAP-ADAs Issued and Invalidated ADA Entries (SLIIE) for all LDDAP-ADAs issued, certified correct by the Head of the Accounting Unit and approved by the Head of Agency or Authorized Official; and
   2. Forward to its MDS-GSB the original SLIIE, together with the LDDAP-ADAs issued, as well as second copy of the SLIIE for the BTr. The remaining copies shall be distributed as follows:
      • Third copy – Chief Accountant (as agency file)
      • Fourth copy – COA Auditor
2. MDS-GSB shall provide the BTr Head Office (Asset Management Service) or its nearest Regional/District/Provincial Office the second copy of SLIIEs forwarded by the agency on the same day of receipt of said document from the agency. This shall serve as an advisory to BTr on the magnitude of expected disbursements through LDDAP-ADA and replenishment of the MDS Seed Fund.