The Budget Cycle

Dinglasan, M.D.

THE BUDGET CYCLE

Fiscal Planning

Budget Accountability

Budget Preparation

Budget Execution

Budget Legislation

Fiscal Planning

DEVELOPMENT BUDGET COORDINATION COMMITTEE (DBCC)

A Cabinet-level group which sets the governments basic budget framework, which includes budget policy and priority decisions.

Chairman

Co-Chairman

Members

3. Technical Budget Hearings

1. Budget Call

2. Stakeholder Engagement

4. Executive Review
5. Consolidation, Validation and Confirmation
Budget Preparation

7. Presidents Budget

6. Presentation to President and Cabinet

5. The Veto Message

6. Enactment

4. Ratification and Enrollment

3. Bicameral Deliberations

2. Senate Deliberations

1. House Deliberations

Budget Legislation

3. Allotment and Cash Release Programming

4. Allotment Release

2. Budget Execution Documents

5. Incurring Obligations
1. Release Guidelines and Program

6. Cash Allocations

Budget Execution

7. Disbursement

2. Budget Accountability Reports 1. Performance and Target Outcomes

3. Review of Agency Performance

Budget Accountability

5. Performance-Based Incentive System

4. Audit

Bottom-up Budgeting

The General Appropriations Act will be crafted from top to bottom, enabling grassroots institutions to be engaged in the budget preparation process.

DBM National Budget Memorandum No. 112 (December 29, 2011)

New approach in crafting the government budget aimed to improve the implementation of projects and programs and uplift the poorest regions in the country

DBM-DILG-DSWD-NAPC
Joint Memorandum Circular No. 1, Series of 2012 (March 8, 2012)
Focusing on communitydetermined projects i.e. agriculture and fisheries support, portable water supply, basic education and public healthcare.

Bottom-up Budgeting

: Purpose

In pursuit of the MDG of reducing poverty from 26.5% (2009) to 16.6% (2015), and attaining the Philippine Development Plans goal of inclusive growth and poverty reduction Piloted by the Human Development and Poverty Reduction Cluster (HDPRC) of the Cabinet, it aims to identify the priority development needs of poor communities and harmonize them with the sectoral and regional objectives of government agencies Expand the participation of the Civil Society Organizations (CSOs) and other stakeholders in the budget preparation process, and promote wider ownership and monitoring of the governments key public services

Bottom-up Budgeting

: General Procedures

1. Preparation for poverty reduction planning and budgeting, including the conduct of a city or municipal civil society assembly; 2. Conduct of Local Poverty Reduction Action Plan (LPRAP) Workshop; 3. LPRAP Endorsement of CSOs;

4. LPRAP Adoption of Sanggunian;

5. Submission of the list of priority projects to the DILG Regional Office (RO);

Bottom-up Budgeting

: General Procedures

6. Consolidation of the projects by the DILG RO; 7. Validation of projects by the Regional Poverty Reduction Action Teams (RPRATs); 8. Integration of the LGU projects in the budgets of participating agencies;

9. Provision of LGU Counterpart, and;

10. Project implementation.

Bottom-up Budgeting

: Coverage (2014)

National Government Agencies: DAR, DA, DepEd, DoE, DENR, DOH, DILG, DOLE, DSWD, DOT, DTI, TESDA Government Owned and Controlled Corporations: National Electrification Administration For Coordination and Oversight: DBM, DILG, DSWD, NAPC, NEDA Beneficiaries: 1,233 focus cities and municipalities composed of the ff: Original 609 focus LGUs covered by BuB FY 2013 LGUs with poverty incidence of at least 20%, and popn. of 5000 Magnitude of poor population living in barangays exposed to high geohazard risks as identified by MGB High economic potential areas with high poor population as identified by NAPC

 Presidents Budget Message (PBM) Budget of Expenditures and Sources of Financing (BESF)

National Expenditure Program (NEP)

Details of Selected Programs and Projects Staffing Summary

Thank you!!!