1.  Pursuant to DBM National Budget Memorandum No. 90, s. 2000, the new cut-off date for implementation of the approved Equivalents Record Forms (ERF) is December 31,1999.

2.  Requests for salary adjustments of teachers with ERFs approved prior to and up to December 31, 1999 but which have remained unimplemented to date, shall be submitted by the DECS Regional Office to the DBM Regional Office concerned.

3.  Such requests shall be supported by Plantilla Allocation List (PAL) in eight (8) copies duly signed by the Regional Director and one (1) copy of the duly authenticated ERF approved within the new cut-off date.

4.  The upgraded salary rate of teachers whose ERFs were processed/approved prior to June 30 of each calendar year shall be reflected in the PSI of the succeeding year or one (1) year after. For those processed/approved after June 30, the new salary rate due to ERF implementation will be carried in the PSI on the second year of implementation.

5.  The effectivity date of the salary adjustment shall be in the Calendar Year when the request was approved by the DBM Regional Office, subject to availability of funds and existing accounting and auditing rules and regulations.

6.  Priority shall be given to request for salary adjustment of teachers whose ERFs were approved at earlier dates.

7.  Immediate dissemination of this Order is desired.